三聯
549373.5−4.6−5.89%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 Q253.96%134.33%90.41%34.5 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 | 53.96% | 134.33% | 90.41% | 34.5 |
| 2026 Q1 | 45.92% | 141.71% | 89.02% | 38.2 |
| 2025 Q4 | 46.04% | 134.84% | 82.25% | 24.0 |
| 2025 Q3 | 47.36% | 132.15% | 85.81% | 33.8 |
| 2025 Q2 | 48.61% | 129.97% | 84.15% | 18.3 |
| 2025 Q1 | 44.85% | 131.95% | 84.48% | 30.8 |
| 2024 Q4 | 43.89% | 138.63% | 89.20% | 28.8 |
| 2024 Q3 | 42.88% | 135.73% | 90.49% | 17.6 |
| 2024 Q2 | 43.95% | 133.61% | 88.64% | 36.0 |
| 2024 Q1 | 45.05% | 132.41% | 88.21% | 18.7 |
| 2023 Q4 | 46.38% | 128.78% | 82.81% | 34.4 |
| 2023 Q3 | 45.92% | 131.94% | 85.21% | 27.0 |
| 2023 Q2 | 46.33% | 129.24% | 80.62% | 16.2 |
| 2023 Q1 | 47.71% | 133.84% | 80.52% | 25.7 |
| 2022 Q4 | 50.12% | 138.26% | 83.71% | 15.4 |
| 2022 Q3 | 49.02% | 134.62% | 85.82% | 35.3 |
| 2022 Q2 | 48.13% | 136.37% | 90.84% | 84.4 |
| 2022 Q1 | 43.06% | 144.04% | 100.77% | 81.7 |
| 2021 Q4 | 42.80% | 136.95% | 93.40% | 91.6 |
| 2021 Q3 | 41.13% | 140.95% | 97.40% | 53.5 |
經營效率單位：天
2026 Q268.6 天86.0 天93.5 天154.6 天61.1 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 | 68.6 | 86.0 | 93.5 | 154.6 | 61.1 |
| 2026 Q1 | 71.1 | 93.9 | 95.7 | 165.0 | 69.3 |
| 2025 Q4 | 70.4 | 93.6 | 99.7 | 164.0 | 64.4 |
| 2025 Q3 | 70.0 | 88.5 | 94.7 | 158.5 | 63.8 |
| 2025 Q2 | 67.8 | 83.5 | 87.4 | 151.3 | 64.0 |
| 2025 Q1 | 72.6 | 91.0 | 96.5 | 163.6 | 67.1 |
| 2024 Q4 | 68.1 | 86.6 | 92.6 | 154.7 | 62.1 |
| 2024 Q3 | 70.2 | 88.0 | 89.6 | 158.2 | 68.5 |
| 2024 Q2 | 74.6 | 91.0 | 85.8 | 165.6 | 79.8 |
| 2024 Q1 | 78.7 | 97.6 | 92.5 | 176.3 | 83.8 |
| 2023 Q4 | 80.0 | 101.3 | 91.7 | 181.2 | 89.5 |
| 2023 Q3 | 79.7 | 100.9 | 69.2 | 180.6 | 111.5 |
| 2023 Q2 | 81.6 | 125.4 | 76.1 | 207.0 | 130.8 |
| 2023 Q1 | 96.5 | 148.6 | 115.1 | 245.1 | 130.1 |
| 2022 Q4 | 87.6 | 117.8 | 110.2 | 205.4 | 95.2 |
| 2022 Q3 | 89.6 | 108.4 | 110.1 | 197.9 | 87.8 |
| 2022 Q2 | 86.6 | 94.4 | 96.8 | 181.0 | 84.2 |
| 2022 Q1 | 90.6 | 95.9 | 98.8 | 186.4 | 87.7 |
| 2021 Q4 | 86.1 | 92.0 | 96.8 | 178.1 | 81.3 |
| 2021 Q3 | 89.3 | 86.1 | 92.8 | 175.4 | 82.6 |
現金流單位：億元
2026 Q23.73 億元−0.29 億元3.45 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 | 3.73 | −0.29 | 3.45 |
| 2026 Q1 | −0.34 | −0.37 | −0.70 |
| 2025 Q4 | 1.21 | −0.13 | 1.08 |
| 2025 Q3 | 1.45 | −0.19 | 1.26 |
| 2025 Q2 | 1.93 | −0.72 | 1.21 |
| 2025 Q1 | −0.65 | −0.42 | −1.07 |
| 2024 Q4 | 1.07 | −0.21 | 0.86 |
| 2024 Q3 | 2.70 | −0.16 | 2.54 |
| 2024 Q2 | 2.19 | −0.13 | 2.06 |
| 2024 Q1 | −0.27 | −0.29 | −0.56 |
| 2023 Q4 | 2.99 | −0.83 | 2.16 |
| 2023 Q3 | 2.19 | −0.70 | 1.48 |
| 2023 Q2 | 0.63 | −0.95 | −0.32 |
| 2023 Q1 | −0.24 | −0.36 | −0.60 |
| 2022 Q4 | −0.30 | −0.14 | −0.44 |
| 2022 Q3 | 0.87 | −0.86 | 0.02 |
| 2022 Q2 | 1.66 | −0.23 | 1.43 |
| 2022 Q1 | 0.50 | −0.22 | 0.28 |
| 2021 Q4 | 1.00 | −0.25 | 0.75 |
| 2021 Q3 | 0.75 | −0.20 | 0.55 |