聯德控股-KY
491279.6−5.5−6.46%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 Q251.06%161.65%123.90%7.0 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 | 51.06% | 161.65% | 123.90% | 7.0 |
| 2026 Q1 | 51.28% | 161.53% | 123.81% | 7.7 |
| 2025 Q4 | 56.92% | 180.07% | 145.86% | 3.7 |
| 2025 Q3 | 55.38% | 183.34% | 147.75% | 5.5 |
| 2025 Q2 | 54.00% | 193.19% | 160.13% | 3.1 |
| 2025 Q1 | 53.05% | 195.13% | 162.56% | 5.4 |
| 2024 Q4 | 53.58% | 197.37% | 164.15% | 8.4 |
| 2024 Q3 | 52.42% | 164.17% | 130.39% | 8.9 |
| 2024 Q2 | 51.69% | 169.28% | 134.85% | 10.7 |
| 2024 Q1 | 50.92% | 172.93% | 138.13% | 5.0 |
| 2023 Q4 | 51.62% | 172.02% | 137.25% | 5.9 |
| 2023 Q3 | 54.26% | 127.51% | 106.47% | 11.2 |
| 2023 Q2 | 56.69% | 122.08% | 99.83% | 2.3 |
| 2023 Q1 | 55.31% | 125.37% | 100.80% | 2.1 |
| 2022 Q4 | 56.84% | 124.74% | 100.69% | 5.2 |
| 2022 Q3 | 59.48% | 190.60% | 155.28% | 22.4 |
| 2022 Q2 | 61.23% | 180.07% | 148.92% | 18.6 |
| 2022 Q1 | 58.46% | 196.38% | 162.00% | 17.5 |
| 2021 Q4 | 61.76% | 213.15% | 183.53% | 10.0 |
| 2021 Q3 | 54.28% | 155.60% | 123.93% | 42.9 |
經營效率單位：天
2026 Q299.6 天79.3 天83.7 天178.9 天95.2 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 | 99.6 | 79.3 | 83.7 | 178.9 | 95.2 |
| 2026 Q1 | 111.3 | 81.3 | 92.5 | 192.5 | 100.0 |
| 2025 Q4 | 93.4 | 72.6 | 84.4 | 166.0 | 81.6 |
| 2025 Q3 | 95.7 | 83.1 | 90.3 | 178.8 | 88.5 |
| 2025 Q2 | 106.2 | 76.2 | 85.6 | 182.4 | 96.8 |
| 2025 Q1 | 105.4 | 74.8 | 91.2 | 180.2 | 89.0 |
| 2024 Q4 | 100.9 | 74.6 | 95.7 | 175.6 | 79.9 |
| 2024 Q3 | 96.4 | 72.2 | 94.2 | 168.6 | 74.5 |
| 2024 Q2 | 95.8 | 67.9 | 83.9 | 163.7 | 79.8 |
| 2024 Q1 | 117.6 | 81.7 | 98.3 | 199.4 | 101.1 |
| 2023 Q4 | 122.2 | 86.8 | 118.0 | 209.0 | 90.9 |
| 2023 Q3 | 91.8 | 64.5 | 78.7 | 156.3 | 77.6 |
| 2023 Q2 | 106.9 | 94.9 | 88.0 | 201.8 | 113.8 |
| 2023 Q1 | 151.9 | 117.4 | 117.6 | 269.2 | 151.6 |
| 2022 Q4 | 168.6 | 99.2 | 130.4 | 267.7 | 137.4 |
| 2022 Q3 | 173.7 | 89.5 | 154.4 | 263.2 | 108.8 |
| 2022 Q2 | 113.3 | 50.7 | 96.7 | 164.1 | 67.4 |
| 2022 Q1 | 118.5 | 62.3 | 111.1 | 180.8 | 69.7 |
| 2021 Q4 | 120.9 | 68.9 | 122.2 | 189.8 | 67.6 |
| 2021 Q3 | 137.8 | 72.5 | 163.0 | 210.3 | 47.3 |
現金流單位：億元
2026 Q23.39 億元−0.60 億元2.79 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 | 3.39 | −0.60 | 2.79 |
| 2026 Q1 | 0.44 | −0.43 | 0.00 |
| 2025 Q4 | −0.30 | −1.48 | −1.79 |
| 2025 Q3 | −0.26 | −0.76 | −1.02 |
| 2025 Q2 | 3.18 | −1.07 | 2.11 |
| 2025 Q1 | 1.73 | −1.76 | −0.03 |
| 2024 Q4 | 1.27 | −1.75 | −0.47 |
| 2024 Q3 | 3.17 | −0.87 | 2.31 |
| 2024 Q2 | 4.12 | −1.18 | 2.94 |
| 2024 Q1 | −0.77 | −0.87 | −1.64 |
| 2023 Q4 | 3.63 | −1.21 | 2.42 |
| 2023 Q3 | 2.03 | −1.27 | 0.76 |
| 2023 Q2 | 2.52 | −1.26 | 1.26 |
| 2023 Q1 | 4.63 | −0.98 | 3.65 |
| 2022 Q4 | 3.94 | −1.76 | 2.18 |
| 2022 Q3 | 0.64 | −1.06 | −0.42 |
| 2022 Q2 | −0.30 | −0.97 | −1.27 |
| 2022 Q1 | −1.03 | −0.64 | −1.67 |
| 2021 Q4 | 2.07 | −0.76 | 1.31 |
| 2021 Q3 | −0.04 | −0.68 | −0.72 |