長佳
455023.40−0.40−1.68%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 Q241.02%174.28%162.72%477.5 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 | 41.02% | 174.28% | 162.72% | 477.5 |
| 2026 Q1 | 40.69% | 179.20% | 167.31% | 1,547.5 |
| 2025 Q4 | 44.52% | 159.86% | 149.49% | 327.4 |
| 2025 Q3 | 43.69% | 177.72% | 164.95% | 1,149.3 |
| 2025 Q2 | 48.52% | 158.98% | 149.37% | 381.9 |
| 2025 Q1 | 40.14% | 183.94% | 172.07% | 348.0 |
| 2024 Q4 | 44.34% | 164.94% | 154.64% | 1,305.2 |
| 2024 Q3 | 42.56% | 163.68% | 147.10% | 2,465.3 |
| 2024 Q2 | 49.04% | 142.62% | 133.56% | −570.0 |
| 2024 Q1 | 47.12% | 153.71% | 144.74% | 224.6 |
| 2023 Q4 | 53.75% | 135.54% | 129.06% | 64.0 |
| 2023 Q3 | 57.56% | 127.16% | 120.60% | 77.4 |
| 2023 Q2 | 57.86% | 121.98% | 114.71% | 79.3 |
| 2023 Q1 | 48.09% | 153.60% | 144.73% | 74.5 |
| 2022 Q4 | 48.99% | 150.11% | 141.65% | 180.7 |
| 2022 Q3 | 50.36% | 144.07% | 135.82% | 250.0 |
| 2022 Q2 | 52.50% | 135.65% | 127.12% | 127.2 |
| 2022 Q1 | 53.79% | 136.05% | 129.50% | 26.3 |
| 2021 Q4 | 56.13% | 131.00% | 125.25% | 66.3 |
| 2021 Q3 | 56.56% | 130.80% | 124.96% | 52.1 |
經營效率單位：天
2026 Q224.8 天158.1 天
週轉天數（天）
21Q422Q222Q423Q223Q424Q224Q425Q225Q426Q2
| 期間 | 應收帳款週轉天數 | 應付帳款週轉天數 |
|---|---|---|
| 2026 Q2 | 24.8 | 158.1 |
| 2026 Q1 | 33.6 | 133.7 |
| 2025 Q4 | 24.8 | 75.7 |
| 2025 Q3 | 19.1 | 110.9 |
| 2025 Q2 | 34.0 | 104.2 |
| 2025 Q1 | 81.6 | 127.7 |
| 2024 Q4 | 42.9 | 120.2 |
| 2024 Q3 | 39.7 | 141.6 |
| 2024 Q2 | 55.1 | 92.0 |
| 2024 Q1 | 62.6 | 103.4 |
| 2023 Q4 | 42.8 | 83.8 |
| 2023 Q3 | 26.9 | 71.7 |
| 2023 Q2 | 38.7 | 123.3 |
| 2023 Q1 | 50.3 | 111.4 |
| 2022 Q4 | 62.4 | 131.3 |
| 2022 Q3 | 58.6 | 157.2 |
| 2022 Q2 | 68.3 | 142.9 |
| 2022 Q1 | 104.3 | 183.2 |
| 2021 Q4 | 64.1 | 137.2 |
| 2021 Q3 | 70.6 | 167.3 |
現金流單位：億元
2026 Q20.02 億元−0.01 億元0.01 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 | 0.02 | −0.01 | 0.01 |
| 2026 Q1 | 0.39 | 0.00 | 0.39 |
| 2025 Q4 | 0.95 | 0.00 | 0.94 |
| 2025 Q3 | −0.14 | 0.00 | −0.15 |
| 2025 Q2 | 1.77 | — | 1.77 |
| 2025 Q1 | 0.72 | — | 0.72 |
| 2024 Q4 | 0.50 | 0.00 | 0.50 |
| 2024 Q3 | 0.99 | 0.00 | 0.99 |
| 2024 Q2 | 0.28 | — | 0.28 |
| 2024 Q1 | 1.63 | — | 1.63 |
| 2023 Q4 | 1.17 | −0.02 | 1.14 |
| 2023 Q3 | 1.44 | −0.01 | 1.44 |
| 2023 Q2 | 0.10 | 0.00 | 0.10 |
| 2023 Q1 | 0.48 | 0.00 | 0.48 |
| 2022 Q4 | 0.73 | −0.01 | 0.72 |
| 2022 Q3 | −0.21 | −0.01 | −0.22 |
| 2022 Q2 | 1.44 | 0.00 | 1.44 |
| 2022 Q1 | 0.26 | 0.00 | 0.25 |
| 2021 Q4 | −0.08 | 0.00 | −0.08 |
| 2021 Q3 | 0.27 | 0.00 | 0.27 |