龍鋒
322646.00−3.15−6.41%收盤・資料日 2026-11-06
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q224.73%191.37%161.06%−13.7 倍
負債比率（%）
流動比率、速動比率（%）
利息保障倍數（倍）
21Q422Q222Q423Q223Q424Q224Q425Q225Q426Q2
| 期間 | 負債比率 | 流動比率 | 速動比率 | 利息保障倍數 |
|---|---|---|---|---|
| 2026 Q2 | 24.73% | 191.37% | 161.06% | −13.7 |
| 2026 Q1 | 24.90% | 195.31% | 166.34% | 2.2 |
| 2025 Q4 | 24.14% | 204.96% | 174.64% | 33.2 |
| 2025 Q3 | 26.01% | 189.66% | 162.34% | −2.0 |
| 2025 Q2 | 29.96% | 173.19% | 148.97% | −132.5 |
| 2025 Q1 | 28.24% | 195.30% | 170.83% | 112.7 |
| 2024 Q4 | 26.99% | 213.69% | 187.14% | 75.8 |
| 2024 Q3 | 27.34% | 206.70% | 181.38% | 49.4 |
| 2024 Q2 | 33.69% | 178.27% | 158.05% | 134.7 |
| 2024 Q1 | 34.06% | 170.50% | 147.82% | 135.7 |
| 2023 Q4 | 33.69% | 174.18% | 150.20% | 52.8 |
| 2023 Q3 | 33.48% | 173.39% | 147.18% | 133.5 |
| 2023 Q2 | 41.76% | 146.00% | 125.18% | 34.4 |
| 2023 Q1 | 47.02% | 127.80% | 108.34% | −57.4 |
| 2022 Q4 | 34.07% | 179.83% | 154.39% | 17.7 |
| 2022 Q3 | 32.86% | 187.27% | 160.37% | 196.0 |
| 2022 Q2 | 42.89% | 152.29% | 131.69% | 412.4 |
| 2022 Q1 | 45.71% | 142.34% | 120.87% | 327.2 |
| 2021 Q4 | 40.16% | 167.90% | 145.13% | 251.7 |
| 2021 Q3 | 45.26% | 157.32% | 133.99% | −168.6 |
經營效率單位：天
2026 Q257.8 天53.9 天74.4 天111.7 天37.3 天
週轉天數（天）
21Q422Q222Q423Q223Q424Q224Q425Q225Q426Q2
| 期間 | 應收帳款週轉天數 | 存貨週轉天數 | 應付帳款週轉天數 | 營業週期 | 現金轉換循環 |
|---|---|---|---|---|---|
| 2026 Q2 | 57.8 | 53.9 | 74.4 | 111.7 | 37.3 |
| 2026 Q1 | 42.9 | 48.2 | 65.5 | 91.1 | 25.6 |
| 2025 Q4 | 59.6 | 54.1 | 71.7 | 113.6 | 42.0 |
| 2025 Q3 | 99.5 | 50.6 | 81.9 | 150.1 | 68.2 |
| 2025 Q2 | 91.6 | 43.7 | 82.1 | 135.3 | 53.2 |
| 2025 Q1 | 83.4 | 40.6 | 77.2 | 124.0 | 46.8 |
| 2024 Q4 | 88.2 | 43.8 | 81.5 | 132.0 | 50.5 |
| 2024 Q3 | 99.2 | 44.3 | 98.0 | 143.6 | 45.6 |
| 2024 Q2 | 79.9 | 35.0 | 81.9 | 114.9 | 33.0 |
| 2024 Q1 | 86.0 | 40.3 | 86.6 | 126.2 | 39.6 |
| 2023 Q4 | 89.1 | 40.3 | 87.2 | 129.4 | 42.3 |
| 2023 Q3 | 80.7 | 41.6 | 87.3 | 122.3 | 35.0 |
| 2023 Q2 | 65.1 | 40.9 | 72.2 | 106.0 | 33.8 |
| 2023 Q1 | 94.9 | 54.2 | 83.8 | 149.1 | 65.3 |
| 2022 Q4 | 142.5 | 54.0 | 89.4 | 196.5 | 107.0 |
| 2022 Q3 | 145.1 | 51.0 | 110.1 | 196.2 | 86.1 |
| 2022 Q2 | 92.2 | 35.4 | 88.7 | 127.6 | 38.9 |
| 2022 Q1 | 88.5 | 32.7 | 88.0 | 121.2 | 33.2 |
| 2021 Q4 | 75.1 | 33.9 | 92.4 | 109.0 | 16.5 |
| 2021 Q3 | 69.2 | 35.1 | 92.3 | 104.3 | 12.0 |
現金流單位：億元
2026 Q20.64 億元−0.95 億元−0.30 億元
單季現金流（億元）
21Q422Q222Q423Q223Q424Q224Q425Q225Q426Q2
| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | 0.64 | −0.95 | −0.30 |
| 2026 Q1 | 0.65 | −0.28 | 0.37 |
| 2025 Q4 | 0.70 | −0.43 | 0.27 |
| 2025 Q3 | 0.27 | −0.97 | −0.69 |
| 2025 Q2 | 1.25 | −0.70 | 0.55 |
| 2025 Q1 | 1.02 | −0.71 | 0.31 |
| 2024 Q4 | 1.10 | −0.62 | 0.47 |
| 2024 Q3 | 1.26 | −0.38 | 0.88 |
| 2024 Q2 | 2.15 | −0.76 | 1.39 |
| 2024 Q1 | 1.55 | −0.38 | 1.17 |
| 2023 Q4 | 1.67 | −0.63 | 1.05 |
| 2023 Q3 | 1.45 | −0.45 | 0.99 |
| 2023 Q2 | 0.47 | −0.66 | −0.19 |
| 2023 Q1 | 1.89 | −0.53 | 1.36 |
| 2022 Q4 | 2.56 | −1.21 | 1.35 |
| 2022 Q3 | 0.34 | −0.76 | −0.42 |
| 2022 Q2 | 1.12 | −0.25 | 0.87 |
| 2022 Q1 | 0.00 | −0.37 | −0.38 |
| 2021 Q4 | −0.39 | — | −0.39 |
| 2021 Q3 | 1.49 | — | 1.49 |