凌華
616690−1.0−1.10%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 Q262.79%137.33%78.29%20.9 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 | 62.79% | 137.33% | 78.29% | 20.9 |
| 2026 Q1 | 60.93% | 142.12% | 81.48% | 21.0 |
| 2025 Q4 | 56.21% | 158.42% | 102.03% | 10.3 |
| 2025 Q3 | 58.72% | 150.27% | 92.99% | 15.0 |
| 2025 Q2 | 59.68% | 142.92% | 88.03% | 0.4 |
| 2025 Q1 | 59.23% | 148.53% | 93.48% | 4.6 |
| 2024 Q4 | 57.25% | 160.20% | 103.15% | 10.8 |
| 2024 Q3 | 57.52% | 154.02% | 90.53% | 2.1 |
| 2024 Q2 | 58.32% | 154.58% | 91.00% | −3.6 |
| 2024 Q1 | 58.38% | 160.18% | 89.25% | −3.7 |
| 2023 Q4 | 58.23% | 168.33% | 97.52% | 4.7 |
| 2023 Q3 | 58.99% | 167.19% | 84.86% | 5.8 |
| 2023 Q2 | 61.42% | 159.85% | 81.98% | 6.1 |
| 2023 Q1 | 63.23% | 155.26% | 79.35% | 7.7 |
| 2022 Q4 | 58.28% | 184.92% | 98.96% | 6.5 |
| 2022 Q3 | 63.20% | 159.80% | 78.07% | 17.2 |
| 2022 Q2 | 64.14% | 159.19% | 75.92% | 31.0 |
| 2022 Q1 | 65.96% | 140.17% | 63.77% | 6.2 |
| 2021 Q4 | 66.46% | 128.05% | 65.41% | 13.3 |
| 2021 Q3 | 66.14% | 114.97% | 53.32% | −2.0 |
經營效率單位：天
2026 Q267.5 天135.0 天108.7 天202.4 天93.7 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 | 67.5 | 135.0 | 108.7 | 202.4 | 93.7 |
| 2026 Q1 | 66.9 | 143.9 | 97.4 | 210.8 | 113.3 |
| 2025 Q4 | 65.6 | 130.5 | 74.0 | 196.1 | 122.1 |
| 2025 Q3 | 66.0 | 132.2 | 79.3 | 198.2 | 118.9 |
| 2025 Q2 | 64.8 | 131.9 | 85.3 | 196.7 | 111.3 |
| 2025 Q1 | 72.6 | 139.5 | 90.9 | 212.2 | 121.2 |
| 2024 Q4 | 61.1 | 125.4 | 66.7 | 186.5 | 119.8 |
| 2024 Q3 | 67.6 | 172.7 | 72.8 | 240.3 | 167.5 |
| 2024 Q2 | 66.4 | 171.4 | 63.9 | 237.8 | 173.9 |
| 2024 Q1 | 93.6 | 227.0 | 84.3 | 320.6 | 236.2 |
| 2023 Q4 | 67.6 | 167.8 | 65.8 | 235.4 | 169.6 |
| 2023 Q3 | 66.9 | 211.4 | 90.0 | 278.2 | 188.2 |
| 2023 Q2 | 59.7 | 199.0 | 95.2 | 258.7 | 163.5 |
| 2023 Q1 | 64.6 | 202.1 | 92.3 | 266.7 | 174.5 |
| 2022 Q4 | 60.9 | 176.7 | 80.7 | 237.6 | 156.9 |
| 2022 Q3 | 67.9 | 206.3 | 100.2 | 274.2 | 174.0 |
| 2022 Q2 | 73.0 | 228.2 | 111.3 | 301.2 | 189.9 |
| 2022 Q1 | 79.1 | 208.4 | 107.5 | 287.5 | 180.0 |
| 2021 Q4 | 63.4 | 175.4 | 106.0 | 238.8 | 132.8 |
| 2021 Q3 | 74.1 | 204.6 | 147.4 | 278.8 | 131.3 |
現金流單位：億元
2026 Q21.82 億元−0.62 億元1.20 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 | 1.82 | −0.62 | 1.20 |
| 2026 Q1 | 1.18 | −0.11 | 1.07 |
| 2025 Q4 | 5.75 | −0.27 | 5.48 |
| 2025 Q3 | 4.63 | −0.12 | 4.51 |
| 2025 Q2 | −4.96 | −0.14 | −5.09 |
| 2025 Q1 | 3.73 | −0.24 | 3.49 |
| 2024 Q4 | 5.67 | −0.12 | 5.54 |
| 2024 Q3 | 2.24 | −0.19 | 2.06 |
| 2024 Q2 | 3.46 | −0.19 | 3.28 |
| 2024 Q1 | 1.95 | −0.18 | 1.77 |
| 2023 Q4 | 3.08 | −0.38 | 2.71 |
| 2023 Q3 | −0.85 | −0.52 | −1.37 |
| 2023 Q2 | 3.39 | −0.46 | 2.93 |
| 2023 Q1 | 3.20 | −0.69 | 2.51 |
| 2022 Q4 | 6.39 | −0.22 | 6.17 |
| 2022 Q3 | 5.20 | −0.44 | 4.76 |
| 2022 Q2 | 0.02 | −0.13 | −0.11 |
| 2022 Q1 | −0.39 | −0.63 | −1.03 |
| 2021 Q4 | −5.34 | −0.71 | −6.05 |
| 2021 Q3 | −5.57 | −1.34 | −6.91 |
財經資料來源：FinLab