立衛
534412.60−0.40−3.08%收盤・資料日 2026-11-06
法說 11/10
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q3
2026 Q318.24%394.64%394.32%1.3 倍
負債比率（%）
流動比率、速動比率（%）
利息保障倍數（倍）
22Q122Q323Q123Q324Q124Q325Q125Q326Q126Q3
| 期間 | 負債比率 | 流動比率 | 速動比率 | 利息保障倍數 |
|---|---|---|---|---|
| 2026 Q3 | 18.24% | 394.64% | 394.32% | 1.3 |
| 2026 Q2 | 20.17% | 348.62% | 346.94% | 8.7 |
| 2026 Q1 | 16.64% | 422.92% | 413.75% | 13.9 |
| 2025 Q4 | 21.01% | 306.90% | 302.63% | 1.1 |
| 2025 Q3 | 17.98% | 358.45% | 352.57% | −36.8 |
| 2025 Q2 | 16.84% | 392.71% | 384.30% | −76.7 |
| 2025 Q1 | 16.35% | 414.21% | 410.58% | −46.9 |
| 2024 Q4 | 18.92% | 371.77% | 369.81% | 36.7 |
| 2024 Q3 | 16.13% | 484.84% | 481.18% | 52.1 |
| 2024 Q2 | 17.12% | 461.32% | 459.41% | 66.4 |
| 2024 Q1 | 16.71% | 477.69% | 476.83% | 62.7 |
| 2023 Q4 | 17.20% | 465.95% | 463.66% | 97.7 |
| 2023 Q3 | 17.97% | 430.52% | 427.30% | 23.3 |
| 2023 Q2 | 18.60% | 396.40% | 393.74% | −5.8 |
| 2023 Q1 | 17.59% | 445.52% | 441.93% | −60.5 |
| 2022 Q4 | 18.66% | 404.11% | 400.59% | −89.2 |
| 2022 Q3 | 17.36% | 447.12% | 446.40% | −13.9 |
| 2022 Q2 | 18.79% | 375.91% | 373.98% | 22.4 |
| 2022 Q1 | 19.74% | 331.31% | 330.80% | 9.0 |
| 2021 Q4 | 21.73% | 296.16% | 293.82% | 28.3 |
經營效率單位：天
2026 Q371.4 天0.7 天—72.1 天—
週轉天數（天）
22Q122Q323Q123Q324Q124Q325Q125Q326Q126Q3
| 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 Q3 | 71.4 | 0.7 | — | 72.1 | — |
| 2026 Q2 | 73.4 | 1.7 | — | 75.0 | — |
| 2026 Q1 | 68.1 | 2.2 | 0.9 | 70.3 | 69.4 |
| 2025 Q4 | 61.5 | 3.3 | 2.5 | 64.8 | 62.4 |
| 2025 Q3 | 63.9 | 5.2 | 5.7 | 69.1 | 63.4 |
| 2025 Q2 | 51.9 | 4.0 | 4.2 | 55.8 | 51.6 |
| 2025 Q1 | 59.5 | 1.5 | 0.0 | 61.0 | 61.0 |
| 2024 Q4 | 56.0 | 1.2 | 0.2 | 57.1 | 56.9 |
| 2024 Q3 | 56.0 | 1.0 | 0.3 | 57.0 | 56.6 |
| 2024 Q2 | 60.7 | 0.5 | 0.1 | 61.2 | 61.1 |
| 2024 Q1 | 57.0 | 0.4 | 0.1 | 57.4 | 57.3 |
| 2023 Q4 | 45.2 | 1.3 | 0.2 | 46.4 | 46.3 |
| 2023 Q3 | 52.0 | 2.2 | 0.1 | 54.2 | 54.1 |
| 2023 Q2 | 53.6 | 2.4 | 0.0 | 55.9 | 55.9 |
| 2023 Q1 | 65.2 | 2.7 | 1.3 | 67.9 | 66.5 |
| 2022 Q4 | 84.4 | 1.5 | 1.3 | 85.9 | 84.6 |
| 2022 Q3 | 74.4 | 0.2 | 0.0 | 74.6 | 74.6 |
| 2022 Q2 | 70.3 | 0.3 | 0.7 | 70.6 | 69.9 |
| 2022 Q1 | 73.6 | 0.3 | 1.0 | 73.9 | 72.9 |
| 2021 Q4 | 67.6 | 0.3 | 0.7 | 67.9 | 67.2 |
現金流單位：萬元
2026 Q31,244 萬元−913 萬元331 萬元
單季現金流（萬元）
22Q122Q323Q123Q324Q124Q325Q125Q326Q126Q3
| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q3 | 1,244 | −913 | 331 |
| 2026 Q2 | 1,024 | −757 | 267 |
| 2026 Q1 | −703 | −794 | −1,497 |
| 2025 Q4 | −9 | −229 | −238 |
| 2025 Q3 | 2,248 | −851 | 1,397 |
| 2025 Q2 | −1,204 | −502 | −1,707 |
| 2025 Q1 | −1,672 | −2,034 | −3,706 |
| 2024 Q4 | 4,991 | −1,918 | 3,073 |
| 2024 Q3 | 2,621 | −2,185 | 436 |
| 2024 Q2 | 1,830 | −1,526 | 304 |
| 2024 Q1 | 2,946 | −2,047 | 899 |
| 2023 Q4 | 1,725 | −660 | 1,065 |
| 2023 Q3 | −629 | −418 | −1,047 |
| 2023 Q2 | 1,188 | −338 | 850 |
| 2023 Q1 | −1,500 | −548 | −2,048 |
| 2022 Q4 | 2,342 | −1,034 | 1,308 |
| 2022 Q3 | 1,361 | −163 | 1,199 |
| 2022 Q2 | 2,977 | −330 | 2,646 |
| 2022 Q1 | 2,417 | −1,607 | 810 |
| 2021 Q4 | 3,950 | −1,861 | 2,088 |