立端
624578.2−5.4−6.46%收盤・資料日 2026-11-06
股期
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q241.82%223.77%119.41%166.4 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 | 41.82% | 223.77% | 119.41% | 166.4 |
| 2026 Q1 | 33.16% | 291.38% | 183.88% | 105.5 |
| 2025 Q4 | 31.83% | 305.94% | 225.05% | 206.2 |
| 2025 Q3 | 32.70% | 298.65% | 221.22% | 167.9 |
| 2025 Q2 | 36.32% | 262.96% | 202.07% | 83.3 |
| 2025 Q1 | 29.89% | 331.63% | 256.15% | 150.5 |
| 2024 Q4 | 31.88% | 309.61% | 238.40% | 314.0 |
| 2024 Q3 | 32.20% | 307.91% | 227.11% | 413.0 |
| 2024 Q2 | 40.03% | 240.33% | 177.08% | 471.1 |
| 2024 Q1 | 35.39% | 276.02% | 197.91% | 494.2 |
| 2023 Q4 | 37.75% | 257.87% | 187.46% | 344.8 |
| 2023 Q3 | 50.85% | 184.03% | 132.90% | 89.9 |
| 2023 Q2 | 51.02% | 183.96% | 128.26% | 107.8 |
| 2023 Q1 | 48.02% | 189.20% | 119.58% | 99.8 |
| 2022 Q4 | 52.70% | 171.54% | 107.40% | 108.9 |
| 2022 Q3 | 51.88% | 222.30% | 119.67% | 103.3 |
| 2022 Q2 | 54.44% | 210.15% | 111.29% | 65.1 |
| 2022 Q1 | 49.14% | 249.89% | 129.78% | 33.6 |
| 2021 Q4 | 55.24% | 207.40% | 121.43% | 64.2 |
| 2021 Q3 | 53.06% | 223.02% | 123.84% | 45.9 |
經營效率單位：天
2026 Q252.2 天218.2 天107.2 天270.4 天163.1 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 | 52.2 | 218.2 | 107.2 | 270.4 | 163.1 |
| 2026 Q1 | 64.1 | 205.9 | 110.2 | 270.0 | 159.9 |
| 2025 Q4 | 55.3 | 121.3 | 72.8 | 176.6 | 103.9 |
| 2025 Q3 | 54.4 | 119.8 | 69.9 | 174.2 | 104.2 |
| 2025 Q2 | 60.4 | 129.9 | 68.0 | 190.3 | 122.4 |
| 2025 Q1 | 69.8 | 129.2 | 68.2 | 199.0 | 130.8 |
| 2024 Q4 | 56.1 | 115.3 | 59.3 | 171.4 | 112.0 |
| 2024 Q3 | 48.6 | 128.8 | 62.7 | 177.4 | 114.7 |
| 2024 Q2 | 55.0 | 172.1 | 87.0 | 227.1 | 140.1 |
| 2024 Q1 | 57.6 | 173.6 | 96.5 | 231.1 | 134.7 |
| 2023 Q4 | 49.3 | 131.3 | 69.2 | 180.6 | 111.4 |
| 2023 Q3 | 63.8 | 170.7 | 74.0 | 234.4 | 160.4 |
| 2023 Q2 | 50.8 | 144.6 | 57.5 | 195.4 | 137.8 |
| 2023 Q1 | 62.4 | 163.7 | 80.7 | 226.2 | 145.4 |
| 2022 Q4 | 49.0 | 126.9 | 64.0 | 175.9 | 112.0 |
| 2022 Q3 | 52.4 | 152.9 | 66.8 | 205.3 | 138.5 |
| 2022 Q2 | 47.2 | 153.2 | 62.2 | 200.4 | 138.2 |
| 2022 Q1 | 56.8 | 180.9 | 91.4 | 237.6 | 146.2 |
| 2021 Q4 | 51.5 | 131.9 | 75.2 | 183.3 | 108.1 |
| 2021 Q3 | 50.8 | 141.0 | 72.3 | 191.8 | 119.5 |
現金流單位：億元
2026 Q2−5.84 億元−0.11 億元−5.95 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 | −5.84 | −0.11 | −5.95 |
| 2026 Q1 | −3.13 | −0.09 | −3.22 |
| 2025 Q4 | 2.17 | −0.15 | 2.01 |
| 2025 Q3 | 0.28 | −0.12 | 0.16 |
| 2025 Q2 | 3.26 | −0.12 | 3.14 |
| 2025 Q1 | 4.21 | −0.17 | 4.04 |
| 2024 Q4 | 2.83 | −0.31 | 2.53 |
| 2024 Q3 | 1.17 | −0.10 | 1.08 |
| 2024 Q2 | 1.86 | −0.46 | 1.40 |
| 2024 Q1 | 2.15 | −0.02 | 2.14 |
| 2023 Q4 | 4.86 | −0.21 | 4.64 |
| 2023 Q3 | 7.75 | −0.20 | 7.56 |
| 2023 Q2 | 4.96 | −0.09 | 4.87 |
| 2023 Q1 | 6.68 | −0.03 | 6.65 |
| 2022 Q4 | 12.31 | −0.94 | 11.38 |
| 2022 Q3 | 6.62 | −0.33 | 6.29 |
| 2022 Q2 | 1.06 | −0.06 | 1.00 |
| 2022 Q1 | −4.50 | −0.11 | −4.61 |
| 2021 Q4 | 8.19 | −0.08 | 8.11 |
| 2021 Q3 | −2.15 | −0.13 | −2.28 |
財經資料來源：FinLab