力銘
35939.65−0.15−1.53%收盤・資料日 2026-11-06
全額交割
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q281.72%111.85%79.92%−7.9 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 | 81.72% | 111.85% | 79.92% | −7.9 |
| 2026 Q1 | 78.98% | 119.81% | 95.21% | −6.3 |
| 2025 Q4 | 78.14% | 135.20% | 121.97% | 4.9 |
| 2025 Q3 | 87.41% | 106.68% | 100.36% | −3.8 |
| 2025 Q2 | 85.51% | 109.38% | 103.16% | −2.8 |
| 2025 Q1 | 82.69% | 114.17% | 108.08% | −4.1 |
| 2024 Q4 | 80.29% | 61.43% | 47.81% | −8.4 |
| 2024 Q3 | 74.40% | 63.62% | 45.89% | −8.2 |
| 2024 Q2 | 68.89% | 66.81% | 49.69% | −0.5 |
| 2024 Q1 | 68.28% | 70.06% | 52.89% | −1.0 |
| 2023 Q4 | 67.35% | 69.11% | 52.35% | 0.1 |
| 2023 Q3 | 65.02% | 76.16% | 56.57% | −1.4 |
| 2023 Q2 | 64.10% | 73.75% | 55.32% | −3.6 |
| 2023 Q1 | 63.26% | 67.73% | 50.89% | −2.8 |
| 2022 Q4 | 62.31% | 70.09% | 52.33% | −0.6 |
| 2022 Q3 | 60.53% | 71.21% | 51.05% | 0.2 |
| 2022 Q2 | 59.93% | 70.43% | 49.11% | −5.5 |
| 2022 Q1 | 59.56% | 74.72% | 51.33% | −5.5 |
| 2021 Q4 | 57.99% | 80.97% | 57.49% | 1.2 |
| 2021 Q3 | 55.92% | 80.43% | 54.07% | −3.4 |
經營效率單位：天
2026 Q2109.5 天35.4 天115.7 天144.9 天29.3 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 | 109.5 | 35.4 | 115.7 | 144.9 | 29.3 |
| 2026 Q1 | 183.2 | 32.6 | 156.7 | 215.8 | 59.1 |
| 2025 Q4 | 123.7 | 17.5 | 107.1 | 141.1 | 34.0 |
| 2025 Q3 | 87.9 | 16.2 | 87.7 | 104.1 | 16.5 |
| 2025 Q2 | 55.1 | 9.7 | 50.4 | 64.8 | 14.4 |
| 2025 Q1 | 112.2 | 22.7 | 90.3 | 134.9 | 44.6 |
| 2024 Q4 | 110.7 | 31.7 | 86.7 | 142.4 | 55.7 |
| 2024 Q3 | 113.5 | 37.9 | 76.3 | 151.3 | 75.0 |
| 2024 Q2 | 130.4 | 45.6 | 85.4 | 176.0 | 90.6 |
| 2024 Q1 | 133.1 | 41.8 | 86.1 | 174.8 | 88.7 |
| 2023 Q4 | 124.3 | 40.5 | 87.5 | 164.8 | 77.3 |
| 2023 Q3 | 107.7 | 35.0 | 71.7 | 142.7 | 71.0 |
| 2023 Q2 | 139.7 | 44.8 | 92.8 | 184.5 | 91.7 |
| 2023 Q1 | 132.6 | 46.8 | 106.1 | 179.3 | 73.2 |
| 2022 Q4 | 97.7 | 41.1 | 90.3 | 138.8 | 48.4 |
| 2022 Q3 | 91.0 | 39.4 | 80.1 | 130.4 | 50.3 |
| 2022 Q2 | 134.1 | 50.4 | 108.6 | 184.5 | 75.9 |
| 2022 Q1 | 132.9 | 45.6 | 123.0 | 178.4 | 55.4 |
| 2021 Q4 | 80.3 | 31.0 | 92.9 | 111.3 | 18.4 |
| 2021 Q3 | 40.4 | 14.2 | 43.6 | 54.6 | 11.0 |
現金流單位：萬元
2026 Q2−5,445 萬元−602 萬元−6,047 萬元
單季現金流（萬元）
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| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | −5,445 | −602 | −6,047 |
| 2026 Q1 | 1,997 | −8,049 | −6,052 |
| 2025 Q4 | −8,804 | −445 | −9,249 |
| 2025 Q3 | 346 | −1,407 | −1,062 |
| 2025 Q2 | 5,868 | −1,375 | 4,493 |
| 2025 Q1 | 5,015 | −689 | 4,326 |
| 2024 Q4 | 2,235 | −1,112 | 1,123 |
| 2024 Q3 | −795 | −5,918 | −6,713 |
| 2024 Q2 | −2,145 | −1,155 | −3,301 |
| 2024 Q1 | −613 | −1,008 | −1,621 |
| 2023 Q4 | 6,176 | −2,013 | 4,164 |
| 2023 Q3 | −1,109 | −1,321 | −2,430 |
| 2023 Q2 | 97 | −1,915 | −1,819 |
| 2023 Q1 | −3,012 | −522 | −3,533 |
| 2022 Q4 | 410 | −1,146 | −736 |
| 2022 Q3 | −2,497 | −256 | −2,754 |
| 2022 Q2 | 132 | −599 | −467 |
| 2022 Q1 | −7,745 | −1,567 | −9,312 |
| 2021 Q4 | 5,667 | −1,484 | 4,183 |
| 2021 Q3 | 1,151 | −479 | 671 |