聯鈞
3450309−33.0−9.65%收盤・資料日 2026-11-06
注意股
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q244.79%189.07%167.17%79.7 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 | 44.79% | 189.07% | 167.17% | 79.7 |
| 2026 Q1 | 43.00% | 192.00% | 166.02% | 45.4 |
| 2025 Q4 | 41.01% | 200.87% | 174.08% | 63.2 |
| 2025 Q3 | 41.24% | 188.57% | 159.34% | 44.6 |
| 2025 Q2 | 40.55% | 190.57% | 163.67% | 48.8 |
| 2025 Q1 | 41.11% | 188.79% | 170.06% | 224.2 |
| 2024 Q4 | 37.52% | 209.67% | 187.64% | 312.4 |
| 2024 Q3 | 35.31% | 223.44% | 200.72% | 232.5 |
| 2024 Q2 | 34.11% | 220.60% | 198.36% | 135.9 |
| 2024 Q1 | 34.44% | 208.85% | 185.69% | 115.9 |
| 2023 Q4 | 33.40% | 212.62% | 192.58% | 35.7 |
| 2023 Q3 | 33.75% | 194.08% | 171.90% | 44.5 |
| 2023 Q2 | 37.69% | 188.64% | 168.81% | 42.5 |
| 2023 Q1 | 39.18% | 173.77% | 155.11% | 25.2 |
| 2022 Q4 | 38.66% | 180.01% | 159.50% | 18.2 |
| 2022 Q3 | 38.97% | 167.44% | 153.33% | 167.0 |
| 2022 Q2 | 43.76% | 146.46% | 132.65% | 141.8 |
| 2022 Q1 | 42.32% | 152.11% | 133.09% | 135.6 |
| 2021 Q4 | 38.98% | 171.48% | 153.85% | 216.8 |
| 2021 Q3 | 36.71% | 188.54% | 169.31% | 293.9 |
經營效率單位：天
2026 Q261.3 天48.4 天123.2 天109.7 天−13.4 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 | 61.3 | 48.4 | 123.2 | 109.7 | −13.4 |
| 2026 Q1 | 73.4 | 60.3 | 125.4 | 133.7 | 8.3 |
| 2025 Q4 | 64.6 | 61.9 | 119.2 | 126.4 | 7.2 |
| 2025 Q3 | 59.5 | 65.5 | 130.6 | 125.0 | −5.6 |
| 2025 Q2 | 71.8 | 60.6 | 172.8 | 132.4 | −40.4 |
| 2025 Q1 | 55.1 | 36.7 | 141.3 | 91.8 | −49.6 |
| 2024 Q4 | 53.6 | 33.8 | 135.7 | 87.3 | −48.4 |
| 2024 Q3 | 54.8 | 30.5 | 121.0 | 85.4 | −35.6 |
| 2024 Q2 | 55.5 | 33.0 | 112.0 | 88.5 | −23.5 |
| 2024 Q1 | 68.9 | 38.0 | 125.1 | 106.9 | −18.1 |
| 2023 Q4 | 66.2 | 30.8 | 113.7 | 97.0 | −16.7 |
| 2023 Q3 | 65.2 | 32.8 | 114.9 | 98.0 | −16.9 |
| 2023 Q2 | 64.2 | 37.0 | 113.8 | 101.3 | −12.6 |
| 2023 Q1 | 67.6 | 43.1 | 134.5 | 110.7 | −23.8 |
| 2022 Q4 | 70.2 | 32.6 | 136.9 | 102.8 | −34.1 |
| 2022 Q3 | 71.8 | 27.1 | 131.9 | 98.8 | −33.1 |
| 2022 Q2 | 67.2 | 32.1 | 130.4 | 99.3 | −31.1 |
| 2022 Q1 | 70.2 | 36.9 | 151.8 | 107.1 | −44.7 |
| 2021 Q4 | 68.4 | 29.9 | 143.2 | 98.4 | −44.9 |
| 2021 Q3 | 66.1 | 25.3 | 144.2 | 91.4 | −52.8 |
現金流單位：億元
2026 Q26.34 億元−3.70 億元2.64 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 | 6.34 | −3.70 | 2.64 |
| 2026 Q1 | 5.94 | −2.04 | 3.90 |
| 2025 Q4 | 6.45 | −3.33 | 3.12 |
| 2025 Q3 | 0.15 | −4.48 | −4.32 |
| 2025 Q2 | 4.73 | −4.41 | 0.32 |
| 2025 Q1 | 6.59 | −1.77 | 4.82 |
| 2024 Q4 | 7.43 | −1.37 | 6.06 |
| 2024 Q3 | 5.80 | −1.45 | 4.35 |
| 2024 Q2 | 4.07 | −0.91 | 3.16 |
| 2024 Q1 | 1.94 | −0.18 | 1.76 |
| 2023 Q4 | 3.92 | −1.05 | 2.87 |
| 2023 Q3 | 1.07 | −2.18 | −1.11 |
| 2023 Q2 | 3.21 | −1.46 | 1.74 |
| 2023 Q1 | 0.88 | −1.26 | −0.38 |
| 2022 Q4 | 4.94 | −2.35 | 2.58 |
| 2022 Q3 | 7.25 | −1.07 | 6.18 |
| 2022 Q2 | 2.40 | −0.54 | 1.86 |
| 2022 Q1 | 4.61 | −1.24 | 3.37 |
| 2021 Q4 | 3.28 | −2.41 | 0.88 |
| 2021 Q3 | 2.50 | −4.22 | −1.72 |
財經資料來源：FinLab