聯合
412971.3−1.2−1.66%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 Q252.94%142.96%69.61%13.1 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 | 52.94% | 142.96% | 69.61% | 13.1 |
| 2026 Q1 | 47.84% | 165.55% | 83.31% | 10.0 |
| 2025 Q4 | 46.25% | 171.59% | 88.38% | 15.0 |
| 2025 Q3 | 46.03% | 178.59% | 92.16% | 22.4 |
| 2025 Q2 | 47.36% | 174.33% | 87.63% | 6.9 |
| 2025 Q1 | 41.89% | 161.10% | 79.58% | 25.4 |
| 2024 Q4 | 43.89% | 154.70% | 78.70% | 11.4 |
| 2024 Q3 | 44.13% | 152.27% | 71.49% | 17.1 |
| 2024 Q2 | 45.41% | 151.93% | 71.63% | 15.6 |
| 2024 Q1 | 40.28% | 179.69% | 87.09% | 13.4 |
| 2023 Q4 | 43.99% | 178.95% | 89.25% | 13.3 |
| 2023 Q3 | 47.50% | 188.03% | 91.58% | 15.2 |
| 2023 Q2 | 47.76% | 187.37% | 94.29% | 10.6 |
| 2023 Q1 | 45.25% | 152.65% | 78.80% | 10.4 |
| 2022 Q4 | 44.98% | 152.13% | 76.94% | 14.8 |
| 2022 Q3 | 46.20% | 150.86% | 80.23% | 17.2 |
| 2022 Q2 | 46.68% | 126.71% | 69.17% | 8.2 |
| 2022 Q1 | 46.26% | 126.27% | 68.27% | 12.5 |
| 2021 Q4 | 46.22% | 125.41% | 67.31% | 9.7 |
| 2021 Q3 | 46.75% | 122.78% | 63.01% | 10.4 |
經營效率單位：天
2026 Q277.7 天627.9 天78.2 天705.6 天627.4 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 | 77.7 | 627.9 | 78.2 | 705.6 | 627.4 |
| 2026 Q1 | 75.8 | 643.2 | 73.8 | 719.1 | 645.2 |
| 2025 Q4 | 68.8 | 571.2 | 58.2 | 640.0 | 581.9 |
| 2025 Q3 | 67.9 | 492.2 | 49.5 | 560.1 | 510.6 |
| 2025 Q2 | 75.5 | 551.3 | 53.4 | 626.8 | 573.4 |
| 2025 Q1 | 75.6 | 699.1 | 57.3 | 774.7 | 717.4 |
| 2024 Q4 | 68.4 | 563.8 | 40.9 | 632.2 | 591.3 |
| 2024 Q3 | 77.7 | 753.8 | 61.9 | 831.5 | 769.6 |
| 2024 Q2 | 78.3 | 662.8 | 60.9 | 741.1 | 680.2 |
| 2024 Q1 | 82.6 | 687.1 | 75.1 | 769.7 | 694.7 |
| 2023 Q4 | 70.5 | 572.1 | 70.2 | 642.7 | 572.4 |
| 2023 Q3 | 77.0 | 688.5 | 88.4 | 765.5 | 677.1 |
| 2023 Q2 | 77.3 | 619.3 | 80.6 | 696.6 | 616.1 |
| 2023 Q1 | 76.4 | 563.4 | 67.9 | 639.8 | 571.9 |
| 2022 Q4 | 68.4 | 499.8 | 58.3 | 568.1 | 509.8 |
| 2022 Q3 | 71.5 | 564.0 | 63.4 | 635.4 | 572.0 |
| 2022 Q2 | 69.0 | 583.1 | 59.8 | 652.1 | 592.4 |
| 2022 Q1 | 68.9 | 527.8 | 51.3 | 596.6 | 545.3 |
| 2021 Q4 | 64.1 | 497.4 | 49.2 | 561.5 | 512.3 |
| 2021 Q3 | 68.4 | 622.8 | 60.1 | 691.2 | 631.1 |
現金流單位：億元
2026 Q21.24 億元−1.31 億元−0.06 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 | 1.24 | −1.31 | −0.06 |
| 2026 Q1 | 1.53 | −1.97 | −0.44 |
| 2025 Q4 | 2.27 | −1.72 | 0.56 |
| 2025 Q3 | 3.85 | −1.36 | 2.49 |
| 2025 Q2 | 3.44 | −1.48 | 1.95 |
| 2025 Q1 | 2.08 | −1.13 | 0.95 |
| 2024 Q4 | 2.95 | −0.87 | 2.09 |
| 2024 Q3 | 2.73 | −1.74 | 0.99 |
| 2024 Q2 | 2.90 | −1.59 | 1.32 |
| 2024 Q1 | −0.19 | −0.83 | −1.02 |
| 2023 Q4 | 2.01 | −1.15 | 0.86 |
| 2023 Q3 | 0.93 | −1.19 | −0.27 |
| 2023 Q2 | 2.17 | −1.21 | 0.96 |
| 2023 Q1 | 0.45 | −0.90 | −0.45 |
| 2022 Q4 | 1.05 | −0.82 | 0.22 |
| 2022 Q3 | 0.70 | −0.64 | 0.06 |
| 2022 Q2 | 1.35 | −0.84 | 0.51 |
| 2022 Q1 | 0.84 | −0.62 | 0.22 |
| 2021 Q4 | 0.74 | −0.57 | 0.17 |
| 2021 Q3 | 1.61 | −0.63 | 0.98 |
財經資料來源：FinLab