聯德
330818.75−0.45−2.34%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 Q246.76%234.94%196.33%7.2 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 | 46.76% | 234.94% | 196.33% | 7.2 |
| 2026 Q1 | 47.46% | 190.67% | 159.74% | 1.0 |
| 2025 Q4 | 48.43% | 193.52% | 162.85% | 6.0 |
| 2025 Q3 | 49.89% | 190.38% | 159.81% | 7.4 |
| 2025 Q2 | 51.34% | 240.24% | 200.83% | −9.1 |
| 2025 Q1 | 49.60% | 266.33% | 225.55% | 7.8 |
| 2024 Q4 | 51.46% | 259.50% | 219.96% | 3.8 |
| 2024 Q3 | 51.41% | 237.02% | 198.96% | 7.4 |
| 2024 Q2 | 48.58% | 235.01% | 197.80% | 6.3 |
| 2024 Q1 | 50.90% | 224.78% | 188.71% | 5.1 |
| 2023 Q4 | 46.42% | 263.28% | 219.28% | −9.8 |
| 2023 Q3 | 43.25% | 242.63% | 201.12% | 16.1 |
| 2023 Q2 | 46.29% | 218.66% | 179.30% | 20.5 |
| 2023 Q1 | 47.26% | 210.23% | 167.56% | 108.2 |
| 2022 Q4 | 64.34% | 142.62% | 115.29% | 17.1 |
| 2022 Q3 | 55.35% | 168.98% | 127.18% | 6.7 |
| 2022 Q2 | 55.36% | 241.03% | 147.47% | 1.1 |
| 2022 Q1 | 51.32% | 289.43% | 214.88% | −3.8 |
| 2021 Q4 | 53.22% | 231.52% | 158.82% | 2.4 |
| 2021 Q3 | 53.48% | 233.82% | 164.17% | −0.6 |
經營效率單位：天
2026 Q2—34,081.1 天314.4 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 | — | 34,081.1 | 314.4 | — | — |
| 2026 Q1 | — | 33,791.2 | 432.9 | — | — |
| 2025 Q4 | — | 8,764.6 | 113.0 | — | — |
| 2025 Q3 | — | 31,225.1 | 290.7 | — | — |
| 2025 Q2 | — | 28,649.3 | 264.2 | — | — |
| 2025 Q1 | — | 31,624.1 | 291.5 | — | — |
| 2024 Q4 | — | 8,616.7 | 79.4 | — | — |
| 2024 Q3 | — | 8,766.3 | 181.6 | — | — |
| 2024 Q2 | 54.6 | 859.8 | 79.9 | 914.4 | 834.5 |
| 2024 Q1 | 106.5 | 912.1 | 151.7 | 1,018.5 | 866.8 |
| 2023 Q4 | 138.8 | 595.4 | 220.4 | 734.2 | 513.8 |
| 2023 Q3 | 77.7 | 228.3 | 133.8 | 305.9 | 172.1 |
| 2023 Q2 | 67.1 | 188.0 | 108.9 | 255.1 | 146.2 |
| 2023 Q1 | 81.8 | 211.1 | 121.9 | 292.9 | 171.0 |
| 2022 Q4 | 41.9 | 152.2 | 56.3 | 194.1 | 137.7 |
| 2022 Q3 | 65.9 | 349.7 | 18.8 | 415.7 | 396.8 |
| 2022 Q2 | 68.2 | 366.1 | 3.4 | 434.3 | 430.9 |
| 2022 Q1 | 96.1 | 387.4 | 110.6 | 483.5 | 372.9 |
| 2021 Q4 | 72.6 | 266.2 | 141.6 | 338.8 | 197.2 |
| 2021 Q3 | 63.5 | 237.9 | 125.2 | 301.4 | 176.2 |
現金流單位：億元
2026 Q20.30 億元−0.19 億元0.11 億元
單季現金流（億元）
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| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | 0.30 | −0.19 | 0.11 |
| 2026 Q1 | −0.33 | −0.11 | −0.44 |
| 2025 Q4 | −0.35 | −0.22 | −0.57 |
| 2025 Q3 | −0.32 | 0.00 | −0.32 |
| 2025 Q2 | −0.67 | −0.05 | −0.72 |
| 2025 Q1 | −0.21 | 0.00 | −0.21 |
| 2024 Q4 | 0.52 | −0.01 | 0.50 |
| 2024 Q3 | −0.15 | 0.00 | −0.16 |
| 2024 Q2 | −0.09 | −0.05 | −0.14 |
| 2024 Q1 | 0.44 | −0.02 | 0.42 |
| 2023 Q4 | 0.06 | −0.03 | 0.03 |
| 2023 Q3 | 0.39 | −0.01 | 0.39 |
| 2023 Q2 | 1.62 | −0.01 | 1.61 |
| 2023 Q1 | 0.07 | −0.01 | 0.06 |
| 2022 Q4 | 3.76 | 0.00 | 3.76 |
| 2022 Q3 | 0.48 | −2.25 | −1.78 |
| 2022 Q2 | −0.18 | 0.00 | −0.18 |
| 2022 Q1 | −0.14 | 0.00 | −0.14 |
| 2021 Q4 | 0.04 | 0.00 | 0.04 |
| 2021 Q3 | 0.11 | 0.00 | 0.11 |