聯穎
355017.95−0.95−5.03%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 Q259.83%178.90%150.58%5.7 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 | 59.83% | 178.90% | 150.58% | 5.7 |
| 2026 Q1 | 60.89% | 163.11% | 136.19% | 3.3 |
| 2025 Q4 | 61.69% | 256.53% | 222.04% | −2.1 |
| 2025 Q3 | 68.49% | 200.22% | 175.08% | −0.5 |
| 2025 Q2 | 69.59% | 203.53% | 176.05% | 0.2 |
| 2025 Q1 | 64.55% | 193.09% | 166.04% | −1.3 |
| 2024 Q4 | 65.79% | 180.54% | 157.43% | −3.8 |
| 2024 Q3 | 64.35% | 164.15% | 143.64% | −5.1 |
| 2024 Q2 | 61.77% | 182.66% | 160.20% | 0.6 |
| 2024 Q1 | 62.92% | 180.37% | 159.49% | −0.2 |
| 2023 Q4 | 64.81% | 116.87% | 105.01% | −16.4 |
| 2023 Q3 | 60.44% | 165.33% | 148.08% | −6.5 |
| 2023 Q2 | 60.18% | 171.87% | 154.57% | −0.9 |
| 2023 Q1 | 57.58% | 184.14% | 163.02% | −2.0 |
| 2022 Q4 | 56.40% | 201.34% | 179.46% | 0.1 |
| 2022 Q3 | 55.74% | 191.08% | 169.90% | −1.2 |
| 2022 Q2 | 56.50% | 190.18% | 164.72% | 3.6 |
| 2022 Q1 | 54.72% | 197.35% | 169.23% | 0.2 |
| 2021 Q4 | 55.81% | 197.37% | 170.45% | 2.4 |
| 2021 Q3 | 56.43% | 202.36% | 173.55% | 4.0 |
經營效率單位：天
2026 Q2113.7 天42.1 天22.0 天155.9 天133.9 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 | 113.7 | 42.1 | 22.0 | 155.9 | 133.9 |
| 2026 Q1 | 125.9 | 44.5 | 25.0 | 170.5 | 145.4 |
| 2025 Q4 | 131.8 | 38.8 | 21.8 | 170.7 | 148.8 |
| 2025 Q3 | 129.9 | 37.9 | 18.9 | 167.8 | 148.9 |
| 2025 Q2 | 126.5 | 39.4 | 20.4 | 165.9 | 145.5 |
| 2025 Q1 | 147.4 | 43.4 | 25.6 | 190.8 | 165.3 |
| 2024 Q4 | 126.6 | 35.4 | 23.0 | 162.0 | 139.0 |
| 2024 Q3 | 139.5 | 38.1 | 25.0 | 177.6 | 152.6 |
| 2024 Q2 | 130.2 | 40.1 | 26.6 | 170.2 | 143.7 |
| 2024 Q1 | 145.2 | 40.9 | 28.8 | 186.1 | 157.3 |
| 2023 Q4 | 138.1 | 30.6 | 22.9 | 168.7 | 145.8 |
| 2023 Q3 | 131.8 | 30.3 | 22.7 | 162.1 | 139.4 |
| 2023 Q2 | 136.1 | 36.1 | 26.0 | 172.2 | 146.2 |
| 2023 Q1 | 144.3 | 40.0 | 28.4 | 184.3 | 155.9 |
| 2022 Q4 | 133.3 | 35.8 | 25.3 | 169.2 | 143.9 |
| 2022 Q3 | 150.4 | 42.8 | 28.1 | 193.2 | 165.1 |
| 2022 Q2 | 148.1 | 46.1 | 27.5 | 194.2 | 166.7 |
| 2022 Q1 | 158.3 | 44.5 | 26.3 | 202.8 | 176.5 |
| 2021 Q4 | 144.0 | 39.3 | 26.4 | 183.2 | 156.8 |
| 2021 Q3 | 145.9 | 40.6 | 28.8 | 186.5 | 157.7 |
現金流單位：億元
2026 Q2−0.15 億元−0.06 億元−0.21 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 | −0.15 | −0.06 | −0.21 |
| 2026 Q1 | −1.82 | −0.07 | −1.89 |
| 2025 Q4 | −0.39 | −0.69 | −1.08 |
| 2025 Q3 | −0.97 | −0.10 | −1.06 |
| 2025 Q2 | 2.83 | −0.18 | 2.65 |
| 2025 Q1 | −0.41 | −0.11 | −0.51 |
| 2024 Q4 | −0.22 | −1.50 | −1.71 |
| 2024 Q3 | 0.25 | −0.13 | 0.12 |
| 2024 Q2 | −1.00 | −0.24 | −1.24 |
| 2024 Q1 | 0.09 | −0.49 | −0.40 |
| 2023 Q4 | 0.75 | −1.68 | −0.93 |
| 2023 Q3 | −0.49 | −1.02 | −1.51 |
| 2023 Q2 | −0.38 | 0.62 | 0.24 |
| 2023 Q1 | 1.68 | −1.94 | −0.26 |
| 2022 Q4 | 1.46 | −0.32 | 1.14 |
| 2022 Q3 | 2.13 | −0.59 | 1.54 |
| 2022 Q2 | 3.07 | −0.40 | 2.67 |
| 2022 Q1 | 0.73 | −1.18 | −0.46 |
| 2021 Q4 | 0.68 | −1.40 | −0.72 |
| 2021 Q3 | 0.97 | −0.68 | 0.29 |