立敦
617553.5−2.9−5.14%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 Q224.84%251.92%192.01%57.7 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 | 24.84% | 251.92% | 192.01% | 57.7 |
| 2026 Q1 | 19.54% | 329.56% | 243.62% | 43.9 |
| 2025 Q4 | 21.77% | 295.17% | 212.29% | 44.2 |
| 2025 Q3 | 23.06% | 273.98% | 196.89% | 42.0 |
| 2025 Q2 | 25.46% | 255.76% | 186.19% | 27.4 |
| 2025 Q1 | 22.79% | 290.60% | 213.97% | 33.2 |
| 2024 Q4 | 27.23% | 245.09% | 180.95% | 31.8 |
| 2024 Q3 | 25.56% | 250.87% | 182.72% | 33.4 |
| 2024 Q2 | 35.16% | 162.62% | 119.22% | 25.0 |
| 2024 Q1 | 33.68% | 166.35% | 120.63% | 19.5 |
| 2023 Q4 | 35.01% | 153.87% | 108.53% | 12.6 |
| 2023 Q3 | 36.24% | 137.98% | 95.48% | 14.7 |
| 2023 Q2 | 39.20% | 128.29% | 89.95% | 17.2 |
| 2023 Q1 | 36.22% | 137.32% | 93.65% | 11.1 |
| 2022 Q4 | 37.98% | 167.75% | 108.05% | 9.9 |
| 2022 Q3 | 38.36% | 167.98% | 105.75% | 19.9 |
| 2022 Q2 | 39.80% | 174.38% | 114.84% | 22.1 |
| 2022 Q1 | 37.80% | 211.27% | 153.99% | 19.5 |
| 2021 Q4 | 38.79% | 205.70% | 149.25% | 14.9 |
| 2021 Q3 | 40.71% | 196.63% | 150.92% | 18.4 |
經營效率單位：天
2026 Q281.1 天72.1 天10.7 天153.1 天142.4 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 | 81.1 | 72.1 | 10.7 | 153.1 | 142.4 |
| 2026 Q1 | 85.6 | 95.1 | 9.0 | 180.8 | 171.7 |
| 2025 Q4 | 86.5 | 105.5 | 16.1 | 192.0 | 175.9 |
| 2025 Q3 | 92.6 | 104.5 | 15.3 | 197.2 | 181.9 |
| 2025 Q2 | 79.8 | 90.4 | 7.7 | 170.2 | 162.6 |
| 2025 Q1 | 82.2 | 96.9 | 8.4 | 179.0 | 170.7 |
| 2024 Q4 | 86.9 | 99.9 | 9.0 | 186.8 | 177.8 |
| 2024 Q3 | 80.3 | 91.3 | 11.7 | 171.6 | 159.9 |
| 2024 Q2 | 75.4 | 82.9 | 13.0 | 158.3 | 145.3 |
| 2024 Q1 | 84.7 | 99.3 | 15.2 | 184.0 | 168.7 |
| 2023 Q4 | 81.0 | 101.3 | 23.5 | 182.2 | 158.8 |
| 2023 Q3 | 83.6 | 104.7 | 32.7 | 188.3 | 155.6 |
| 2023 Q2 | 72.0 | 100.5 | 26.3 | 172.5 | 146.1 |
| 2023 Q1 | 79.4 | 134.3 | 15.7 | 213.6 | 198.0 |
| 2022 Q4 | 65.5 | 131.6 | 17.3 | 197.0 | 179.8 |
| 2022 Q3 | 79.5 | 162.4 | 36.5 | 241.9 | 205.4 |
| 2022 Q2 | 67.7 | 112.1 | 29.2 | 179.8 | 150.6 |
| 2022 Q1 | 57.3 | 85.8 | 17.9 | 143.1 | 125.3 |
| 2021 Q4 | 59.0 | 72.7 | 15.8 | 131.8 | 116.0 |
| 2021 Q3 | 60.8 | 71.4 | 20.7 | 132.2 | 111.5 |
現金流單位：億元
2026 Q22.91 億元−1.74 億元1.17 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 | 2.91 | −1.74 | 1.17 |
| 2026 Q1 | 0.22 | −0.10 | 0.12 |
| 2025 Q4 | 3.00 | −0.39 | 2.61 |
| 2025 Q3 | 2.71 | −0.20 | 2.51 |
| 2025 Q2 | 2.65 | −0.46 | 2.19 |
| 2025 Q1 | 1.36 | −0.20 | 1.17 |
| 2024 Q4 | 3.46 | −1.46 | 2.00 |
| 2024 Q3 | 1.76 | 0.02 | 1.77 |
| 2024 Q2 | 2.18 | −0.47 | 1.72 |
| 2024 Q1 | −0.04 | −0.18 | −0.23 |
| 2023 Q4 | 1.63 | −0.05 | 1.58 |
| 2023 Q3 | 0.38 | −0.28 | 0.10 |
| 2023 Q2 | 1.99 | −0.47 | 1.52 |
| 2023 Q1 | 2.71 | −0.37 | 2.34 |
| 2022 Q4 | 1.74 | 2.65 | 4.39 |
| 2022 Q3 | 5.05 | −1.30 | 3.75 |
| 2022 Q2 | 2.65 | −2.03 | 0.62 |
| 2022 Q1 | 1.66 | −0.28 | 1.38 |
| 2021 Q4 | 1.86 | −0.75 | 1.10 |
| 2021 Q3 | 0.68 | −3.05 | −2.37 |