聯策
6658144.5−7.0−4.62%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 Q258.29%162.70%148.15%14.1 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 | 58.29% | 162.70% | 148.15% | 14.1 |
| 2026 Q1 | 56.22% | 165.23% | 151.20% | 47.2 |
| 2025 Q4 | 55.80% | 171.88% | 155.26% | 28.3 |
| 2025 Q3 | 54.62% | 169.51% | 150.61% | 1.4 |
| 2025 Q2 | 55.79% | 165.58% | 148.13% | 11.1 |
| 2025 Q1 | 54.45% | 168.36% | 137.03% | 10.0 |
| 2024 Q4 | 54.90% | 163.63% | 147.17% | 19.1 |
| 2024 Q3 | 53.91% | 172.88% | 151.58% | −2.2 |
| 2024 Q2 | 56.37% | 156.50% | 138.06% | 24.0 |
| 2024 Q1 | 51.85% | 178.65% | 155.08% | 2.9 |
| 2023 Q4 | 47.38% | 216.03% | 190.20% | 0.6 |
| 2023 Q3 | 51.60% | 200.23% | 175.91% | 20.7 |
| 2023 Q2 | 48.24% | 215.07% | 183.50% | 11.3 |
| 2023 Q1 | 49.61% | 209.50% | 180.77% | 4.8 |
| 2022 Q4 | 50.92% | 208.11% | 180.22% | 27.0 |
| 2022 Q2 | 51.77% | 196.22% | 158.87% | 36.8 |
| 2021 Q4 | 51.94% | 178.01% | 157.05% | 12.8 |
經營效率單位：天
2026 Q2111.4 天27.6 天103.8 天139.1 天35.3 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 | 111.4 | 27.6 | 103.8 | 139.1 | 35.3 |
| 2026 Q1 | 114.7 | 31.6 | 109.5 | 146.3 | 36.8 |
| 2025 Q4 | 137.0 | 41.9 | 128.3 | 178.9 | 50.7 |
| 2025 Q3 | 177.2 | 54.9 | 166.2 | 232.1 | 65.8 |
| 2025 Q2 | 89.4 | 43.3 | 95.2 | 132.8 | 37.5 |
| 2025 Q1 | 119.6 | 61.6 | 126.5 | 181.1 | 54.6 |
| 2024 Q4 | 109.6 | 38.2 | 92.0 | 147.7 | 55.8 |
| 2024 Q3 | 171.3 | 64.3 | 149.1 | 235.6 | 86.5 |
| 2024 Q2 | 113.7 | 43.3 | 97.1 | 157.0 | 59.9 |
| 2024 Q1 | 184.8 | 73.7 | 141.5 | 258.5 | 117.1 |
| 2023 Q4 | 176.9 | 63.9 | 132.5 | 240.7 | 108.3 |
| 2023 Q3 | 128.5 | 56.0 | 105.4 | 184.5 | 79.1 |
| 2023 Q2 | 144.9 | 68.8 | 110.0 | 213.7 | 103.7 |
| 2023 Q1 | 163.8 | 79.3 | 136.4 | 243.1 | 106.7 |
| 2022 Q4 | — | 24.8 | — | — | — |
| 2022 Q2 | — | 49.7 | — | — | — |
| 2021 Q4 | — | 27.4 | — | — | — |
現金流單位：億元
2026 Q20.10 億元−0.16 億元−0.06 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 | 0.10 | −0.16 | −0.06 |
| 2026 Q1 | 1.22 | −0.82 | 0.39 |
| 2025 Q4 | 0.47 | −0.45 | 0.03 |
| 2025 Q3 | −0.60 | −0.35 | −0.95 |
| 2025 Q2 | 0.89 | −0.43 | 0.46 |
| 2025 Q1 | −0.36 | −0.05 | −0.41 |
| 2024 Q4 | 2.04 | −0.57 | 1.47 |
| 2024 Q3 | −1.56 | −1.43 | −2.99 |
| 2024 Q2 | 1.46 | −0.43 | 1.04 |
| 2024 Q1 | −0.26 | −0.77 | −1.03 |
| 2023 Q4 | 0.11 | 0.02 | 0.13 |
| 2023 Q3 | 0.12 | −0.77 | −0.65 |
| 2023 Q2 | 0.75 | −0.17 | 0.57 |
| 2023 Q1 | −0.64 | −0.10 | −0.74 |
| 2022 Q4 | 0.16 | −2.58 | −2.42 |
| 2022 Q2 | 0.26 | −0.11 | 0.15 |
| 2021 Q4 | 1.39 | −0.08 | 1.31 |