康聯訊
367211.15−0.30−2.62%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 Q245.64%146.55%87.28%−14.8 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 | 45.64% | 146.55% | 87.28% | −14.8 |
| 2026 Q1 | 42.89% | 162.75% | 96.73% | −13.4 |
| 2025 Q4 | 42.77% | 171.49% | 99.66% | −16.3 |
| 2025 Q3 | 37.25% | 205.06% | 103.17% | −5.7 |
| 2025 Q2 | 57.56% | 109.69% | 52.95% | −27.7 |
| 2025 Q1 | 55.38% | 126.62% | 76.14% | −2.9 |
| 2024 Q4 | 57.83% | 124.24% | 71.35% | −5.3 |
| 2024 Q3 | 54.88% | 133.44% | 64.66% | −13.6 |
| 2024 Q2 | 52.09% | 147.05% | 79.02% | −9.1 |
| 2024 Q1 | 55.53% | 145.61% | 87.92% | −17.5 |
| 2023 Q4 | 53.36% | 160.21% | 101.93% | −14.4 |
| 2023 Q3 | 55.17% | 141.14% | 86.03% | −7.5 |
| 2023 Q2 | 51.21% | 154.17% | 88.24% | −8.3 |
| 2023 Q1 | 53.04% | 151.07% | 85.16% | −8.4 |
| 2022 Q4 | 51.44% | 164.26% | 92.42% | −22.3 |
| 2022 Q3 | 50.84% | 168.03% | 95.89% | 10.7 |
| 2022 Q2 | 49.66% | 174.28% | 96.62% | 3.0 |
| 2022 Q1 | 51.41% | 172.88% | 95.83% | 9.3 |
| 2021 Q4 | 52.62% | 170.62% | 96.79% | −3.1 |
| 2021 Q3 | 52.19% | 172.45% | 99.35% | 34.8 |
經營效率單位：天
2026 Q247.5 天351.8 天31.0 天399.3 天368.3 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 | 47.5 | 351.8 | 31.0 | 399.3 | 368.3 |
| 2026 Q1 | 46.7 | 268.9 | 16.7 | 315.6 | 298.9 |
| 2025 Q4 | 50.4 | 288.2 | 20.9 | 338.6 | 317.7 |
| 2025 Q3 | 43.2 | 491.0 | 42.3 | 534.2 | 491.9 |
| 2025 Q2 | 72.6 | 541.0 | 39.2 | 613.5 | 574.3 |
| 2025 Q1 | 40.3 | 204.3 | 12.1 | 244.6 | 232.5 |
| 2024 Q4 | 39.4 | 207.0 | 14.3 | 246.4 | 232.1 |
| 2024 Q3 | 49.2 | 356.0 | 23.1 | 405.2 | 382.1 |
| 2024 Q2 | 24.9 | 306.9 | 18.0 | 331.8 | 313.7 |
| 2024 Q1 | 33.4 | 445.6 | 30.6 | 478.9 | 448.4 |
| 2023 Q4 | 39.9 | 316.4 | 18.8 | 356.4 | 337.5 |
| 2023 Q3 | 50.8 | 277.9 | 17.7 | 328.8 | 311.0 |
| 2023 Q2 | 50.1 | 302.6 | 31.4 | 352.6 | 321.3 |
| 2023 Q1 | 33.1 | 286.2 | 34.6 | 319.3 | 284.7 |
| 2022 Q4 | 47.1 | 223.1 | 31.6 | 270.2 | 238.6 |
| 2022 Q3 | 45.0 | 170.7 | 27.3 | 215.7 | 188.4 |
| 2022 Q2 | 40.2 | 171.7 | 27.0 | 212.0 | 185.0 |
| 2022 Q1 | 46.1 | 163.7 | 32.8 | 209.8 | 177.0 |
| 2021 Q4 | 47.8 | 123.8 | 32.9 | 171.6 | 138.7 |
| 2021 Q3 | 38.1 | 107.6 | 30.7 | 145.6 | 115.0 |
現金流單位：萬元
2026 Q24 萬元−15 萬元−11 萬元
單季現金流（萬元）
21Q422Q222Q423Q223Q424Q224Q425Q225Q426Q2
| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | 4 | −15 | −11 |
| 2026 Q1 | −571 | −14 | −585 |
| 2025 Q4 | −266 | 0 | −266 |
| 2025 Q3 | −1,855 | 0 | −1,855 |
| 2025 Q2 | −1,729 | −231 | −1,961 |
| 2025 Q1 | 1,539 | −221 | 1,318 |
| 2024 Q4 | 1,485 | −152 | 1,333 |
| 2024 Q3 | −3,611 | −74 | −3,685 |
| 2024 Q2 | −3,699 | −102 | −3,801 |
| 2024 Q1 | −1,236 | −145 | −1,381 |
| 2023 Q4 | 2,864 | −98 | 2,767 |
| 2023 Q3 | 156 | −246 | −90 |
| 2023 Q2 | −1,360 | −13 | −1,373 |
| 2023 Q1 | −1,807 | −5 | −1,813 |
| 2022 Q4 | 4,345 | −306 | 4,039 |
| 2022 Q3 | 1,396 | −4 | 1,391 |
| 2022 Q2 | 345 | −17 | 328 |
| 2022 Q1 | 3,579 | −140 | 3,439 |
| 2021 Q4 | −770 | 1 | −770 |
| 2021 Q3 | −918 | −314 | −1,232 |