聯合再生
357617.80+1.40+8.54%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 Q246.52%154.12%125.81%−2.5 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 | 46.52% | 154.12% | 125.81% | −2.5 |
| 2026 Q1 | 48.61% | 146.42% | 120.55% | 23.3 |
| 2025 Q4 | 56.68% | 88.18% | 68.57% | −1.7 |
| 2025 Q3 | 57.58% | 89.94% | 69.15% | −3.4 |
| 2025 Q2 | 58.72% | 137.43% | 107.44% | −3.5 |
| 2025 Q1 | 57.13% | 147.34% | 113.95% | −0.8 |
| 2024 Q4 | 59.02% | 151.34% | 120.09% | 1.5 |
| 2024 Q3 | 60.98% | 119.47% | 76.03% | −6.1 |
| 2024 Q2 | 60.76% | 124.03% | 79.71% | −6.9 |
| 2024 Q1 | 57.23% | 116.60% | 76.76% | −2.1 |
| 2023 Q4 | 54.40% | 111.29% | 65.55% | −20.8 |
| 2023 Q3 | 50.02% | 167.32% | 106.44% | −13.7 |
| 2023 Q2 | 48.81% | 182.32% | 113.34% | −3.9 |
| 2023 Q1 | 48.07% | 200.53% | 129.49% | 1.4 |
| 2022 Q4 | 50.05% | 190.09% | 125.01% | 1.1 |
| 2022 Q3 | 47.19% | 183.30% | 125.12% | 3.7 |
| 2022 Q2 | 45.29% | 194.42% | 134.73% | 3.3 |
| 2022 Q1 | 46.47% | 195.11% | 140.88% | 9.9 |
| 2021 Q4 | 49.28% | 192.89% | 145.39% | −4.9 |
| 2021 Q3 | 54.37% | 122.67% | 87.67% | 0.1 |
經營效率單位：天
2026 Q262.5 天123.8 天45.3 天186.4 天141.1 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 | 62.5 | 123.8 | 45.3 | 186.4 | 141.1 |
| 2026 Q1 | 94.8 | 133.1 | 48.1 | 227.9 | 179.8 |
| 2025 Q4 | 80.6 | 139.0 | 42.5 | 219.6 | 177.1 |
| 2025 Q3 | 73.2 | 110.7 | 34.4 | 183.9 | 149.5 |
| 2025 Q2 | 90.1 | 130.1 | 45.4 | 220.2 | 174.8 |
| 2025 Q1 | 67.4 | 118.7 | 53.0 | 186.0 | 133.0 |
| 2024 Q4 | 42.5 | 117.7 | 61.5 | 160.2 | 98.7 |
| 2024 Q3 | 49.2 | 83.8 | 36.8 | 133.0 | 96.2 |
| 2024 Q2 | 45.4 | 95.8 | 35.7 | 141.2 | 105.6 |
| 2024 Q1 | 55.1 | 91.9 | 35.7 | 147.0 | 111.3 |
| 2023 Q4 | 43.6 | 52.1 | 19.4 | 95.7 | 76.3 |
| 2023 Q3 | 34.2 | 76.9 | 21.5 | 111.1 | 89.7 |
| 2023 Q2 | 42.6 | 116.7 | 24.4 | 159.3 | 134.9 |
| 2023 Q1 | 41.8 | 88.0 | 20.5 | 129.8 | 109.3 |
| 2022 Q4 | 42.4 | 74.7 | 23.5 | 117.1 | 93.5 |
| 2022 Q3 | 47.6 | 73.1 | 26.6 | 120.7 | 94.1 |
| 2022 Q2 | 49.6 | 79.1 | 30.1 | 128.7 | 98.6 |
| 2022 Q1 | 41.1 | 68.1 | 30.7 | 109.3 | 78.5 |
| 2021 Q4 | 45.5 | 69.2 | 36.6 | 114.7 | 78.1 |
| 2021 Q3 | 58.5 | 86.2 | 44.3 | 144.7 | 100.4 |
現金流單位：億元
2026 Q2−1.17 億元−0.30 億元−1.47 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 | −1.17 | −0.30 | −1.47 |
| 2026 Q1 | −0.55 | −0.71 | −1.26 |
| 2025 Q4 | −0.52 | −0.96 | −1.48 |
| 2025 Q3 | −0.39 | −1.33 | −1.73 |
| 2025 Q2 | −1.74 | −2.21 | −3.95 |
| 2025 Q1 | −2.97 | −2.30 | −5.27 |
| 2024 Q4 | 2.23 | −2.21 | 0.02 |
| 2024 Q3 | 2.01 | −1.86 | 0.16 |
| 2024 Q2 | −0.74 | −3.03 | −3.77 |
| 2024 Q1 | 11.97 | −6.32 | 5.65 |
| 2023 Q4 | 3.08 | −4.79 | −1.71 |
| 2023 Q3 | 6.28 | −3.38 | 2.91 |
| 2023 Q2 | 19.23 | −8.61 | 10.62 |
| 2023 Q1 | 15.78 | −3.43 | 12.36 |
| 2022 Q4 | 2.77 | −7.51 | −4.74 |
| 2022 Q3 | −10.53 | −8.25 | −18.77 |
| 2022 Q2 | −5.89 | −6.53 | −12.42 |
| 2022 Q1 | 4.02 | −4.90 | −0.88 |
| 2021 Q4 | 4.58 | −4.10 | 0.49 |
| 2021 Q3 | 3.00 | −1.15 | 1.84 |
財經資料來源：FinLab