力積電
677052.9−1.9−3.47%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 Q234.60%495.94%445.14%19.5 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 | 34.60% | 495.94% | 445.14% | 19.5 |
| 2026 Q1 | 44.07% | 311.73% | 269.32% | 32.4 |
| 2025 Q4 | 54.11% | 193.76% | 152.96% | −0.3 |
| 2025 Q3 | 53.94% | 187.69% | 148.34% | −5.0 |
| 2025 Q2 | 53.81% | 187.70% | 150.59% | −6.3 |
| 2025 Q1 | 52.63% | 196.41% | 156.85% | −1.1 |
| 2024 Q4 | 53.08% | 165.53% | 133.15% | −2.6 |
| 2024 Q3 | 53.23% | 177.77% | 145.15% | −5.9 |
| 2024 Q2 | 52.70% | 199.18% | 168.15% | −4.0 |
| 2024 Q1 | 48.54% | 168.38% | 135.75% | −0.5 |
| 2023 Q4 | 50.31% | 183.93% | 156.28% | −13.2 |
| 2023 Q3 | 47.59% | 199.74% | 168.54% | −2.0 |
| 2023 Q2 | 45.50% | 213.57% | 179.76% | 4.8 |
| 2023 Q1 | 43.86% | 187.88% | 159.06% | 2.4 |
| 2022 Q4 | 45.09% | 231.93% | 198.40% | 14.6 |
| 2022 Q3 | 44.96% | 260.00% | 224.82% | 44.3 |
| 2022 Q2 | 48.53% | 250.92% | 214.07% | 51.1 |
| 2022 Q1 | 49.50% | 261.57% | 223.05% | 47.9 |
| 2021 Q4 | 49.57% | 260.68% | 222.75% | 44.2 |
| 2021 Q3 | 51.01% | 214.20% | 172.13% | 33.3 |
經營效率單位：天
2026 Q238.9 天73.7 天23.0 天112.6 天89.6 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 | 38.9 | 73.7 | 23.0 | 112.6 | 89.6 |
| 2026 Q1 | 44.4 | 71.9 | 23.4 | 116.3 | 92.9 |
| 2025 Q4 | 46.3 | 70.9 | 23.2 | 117.1 | 93.9 |
| 2025 Q3 | 47.3 | 65.1 | 21.3 | 112.4 | 91.1 |
| 2025 Q2 | 49.9 | 69.4 | 21.1 | 119.3 | 98.2 |
| 2025 Q1 | 51.9 | 76.1 | 21.1 | 128.0 | 106.9 |
| 2024 Q4 | 52.7 | 72.6 | 19.5 | 125.3 | 105.8 |
| 2024 Q3 | 50.9 | 73.1 | 20.1 | 124.0 | 103.9 |
| 2024 Q2 | 53.5 | 85.9 | 24.4 | 139.4 | 115.0 |
| 2024 Q1 | 55.1 | 97.2 | 30.5 | 152.3 | 121.9 |
| 2023 Q4 | 56.0 | 81.0 | 23.9 | 137.0 | 113.1 |
| 2023 Q3 | 61.0 | 98.1 | 24.4 | 159.2 | 134.8 |
| 2023 Q2 | 57.4 | 105.0 | 25.3 | 162.4 | 137.1 |
| 2023 Q1 | 58.4 | 109.7 | 26.2 | 168.2 | 142.0 |
| 2022 Q4 | 58.9 | 112.2 | 29.4 | 171.1 | 141.8 |
| 2022 Q3 | 54.5 | 95.2 | 30.6 | 149.7 | 119.1 |
| 2022 Q2 | 49.7 | 83.3 | 29.8 | 132.9 | 103.2 |
| 2022 Q1 | 49.6 | 80.7 | 28.2 | 130.3 | 102.1 |
| 2021 Q4 | 45.0 | 76.4 | 26.6 | 121.3 | 94.8 |
| 2021 Q3 | 44.4 | 76.6 | 26.9 | 121.0 | 94.0 |
現金流單位：億元
2026 Q213.48 億元−15.57 億元−2.09 億元
單季現金流（億元）
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| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | 13.48 | −15.57 | −2.09 |
| 2026 Q1 | 133.28 | −18.00 | 115.28 |
| 2025 Q4 | 30.22 | −8.19 | 22.03 |
| 2025 Q3 | 10.55 | −20.37 | −9.82 |
| 2025 Q2 | 23.76 | −20.68 | 3.09 |
| 2025 Q1 | 5.59 | −36.68 | −31.09 |
| 2024 Q4 | 29.95 | −45.46 | −15.51 |
| 2024 Q3 | 7.57 | −68.03 | −60.46 |
| 2024 Q2 | 11.67 | −52.60 | −40.93 |
| 2024 Q1 | 5.30 | −68.91 | −63.61 |
| 2023 Q4 | 7.94 | −90.21 | −82.28 |
| 2023 Q3 | 4.15 | −103.71 | −99.55 |
| 2023 Q2 | 34.00 | −118.98 | −84.98 |
| 2023 Q1 | −9.56 | −166.35 | −175.90 |
| 2022 Q4 | 58.41 | −76.51 | −18.10 |
| 2022 Q3 | 98.47 | −35.73 | 62.73 |
| 2022 Q2 | 104.72 | −44.25 | 60.47 |
| 2022 Q1 | 74.54 | −37.04 | 37.50 |
| 2021 Q4 | 81.77 | −39.36 | 42.41 |
| 2021 Q3 | 74.15 | −27.18 | 46.97 |
財經資料來源：FinLab