聯寶
682134.15−3.70−9.78%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 Q233.32%399.00%372.05%17.2 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 | 33.32% | 399.00% | 372.05% | 17.2 |
| 2026 Q1 | 46.79% | 396.86% | 364.78% | 6.2 |
| 2025 Q4 | 45.06% | 481.62% | 445.65% | 3.9 |
| 2025 Q3 | 47.73% | 427.06% | 393.53% | 17.3 |
| 2025 Q2 | 36.68% | 249.53% | 217.07% | 10.4 |
| 2025 Q1 | 40.70% | 224.72% | 196.03% | 42.5 |
| 2024 Q4 | 34.30% | 308.77% | 269.21% | 62.0 |
| 2024 Q3 | 33.52% | 297.53% | 259.33% | 25.3 |
| 2024 Q2 | 31.81% | 331.42% | 287.46% | 28.2 |
| 2024 Q1 | 36.04% | 295.46% | 271.44% | 17.8 |
| 2023 Q4 | 31.85% | 362.26% | 332.40% | 21.6 |
| 2023 Q3 | 33.32% | 291.56% | 259.67% | 43.8 |
| 2023 Q2 | 34.51% | 273.26% | 246.76% | 46.8 |
| 2023 Q1 | 43.79% | 182.65% | 159.83% | 36.4 |
| 2022 Q4 | 36.80% | 236.69% | 204.42% | 31.7 |
| 2022 Q3 | 36.12% | 247.88% | 200.65% | 67.0 |
| 2022 Q2 | 40.89% | 195.64% | 153.65% | 28.6 |
| 2021 Q4 | 41.66% | 182.34% | 141.16% | 15.7 |
經營效率單位：天
2026 Q293.7 天35.5 天130.8 天129.1 天−1.7 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 | 93.7 | 35.5 | 130.8 | 129.1 | −1.7 |
| 2026 Q1 | 120.9 | 49.3 | 206.1 | 170.2 | −35.9 |
| 2025 Q4 | 131.8 | 50.5 | 159.4 | 182.4 | 22.9 |
| 2025 Q3 | 116.6 | 50.2 | 110.5 | 166.8 | 56.4 |
| 2025 Q2 | 100.1 | 49.5 | 141.0 | 149.5 | 8.5 |
| 2025 Q1 | 131.2 | 60.3 | 243.9 | 191.5 | −52.4 |
| 2024 Q4 | 117.6 | 43.2 | 154.1 | 160.8 | 6.8 |
| 2024 Q3 | 105.4 | 40.1 | 87.0 | 145.5 | 58.5 |
| 2024 Q2 | 121.4 | 45.8 | 145.7 | 167.3 | 21.6 |
| 2024 Q1 | 131.1 | 47.5 | 208.2 | 178.6 | −29.7 |
| 2023 Q4 | 111.5 | 44.6 | 136.8 | 156.1 | 19.3 |
| 2023 Q3 | 119.6 | 47.5 | 107.4 | 167.1 | 59.6 |
| 2023 Q2 | 113.8 | 42.6 | 146.4 | 156.4 | 10.0 |
| 2023 Q1 | 108.8 | 47.5 | 187.0 | 156.3 | −30.7 |
| 2022 Q4 | 101.0 | 53.9 | 125.2 | 155.0 | 29.8 |
| 2022 Q3 | 112.0 | 78.0 | 103.9 | 190.0 | 86.1 |
| 2022 Q2 | — | 37.6 | — | — | — |
| 2021 Q4 | — | 40.7 | — | — | — |
現金流單位：萬元
2026 Q25,468 萬元−1,137 萬元4,332 萬元
單季現金流（萬元）
21Q422Q222Q423Q223Q424Q224Q425Q225Q426Q2
| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | 5,468 | −1,137 | 4,332 |
| 2026 Q1 | 1,791 | −134 | 1,657 |
| 2025 Q4 | 3,205 | −402 | 2,802 |
| 2025 Q3 | 2,127 | −120 | 2,006 |
| 2025 Q2 | 1,220 | −510 | 710 |
| 2025 Q1 | 3,429 | −409 | 3,020 |
| 2024 Q4 | 2,666 | −303 | 2,363 |
| 2024 Q3 | 595 | −617 | −22 |
| 2024 Q2 | −473 | −79 | −552 |
| 2024 Q1 | 1,014 | −427 | 587 |
| 2023 Q4 | 2,382 | −991 | 1,391 |
| 2023 Q3 | 1,551 | −215 | 1,336 |
| 2023 Q2 | 3,637 | −420 | 3,217 |
| 2023 Q1 | 3,670 | −70 | 3,600 |
| 2022 Q4 | 4,791 | −10 | 4,782 |
| 2022 Q3 | 591 | −59 | 532 |
| 2022 Q2 | 3,630 | −330 | 3,300 |
| 2021 Q4 | 2,416 | −2,151 | 265 |