群聯
82991,500−60−3.85%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 Q247.31%257.91%116.60%102.3 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 | 47.31% | 257.91% | 116.60% | 102.3 |
| 2026 Q1 | 47.45% | 195.99% | 78.03% | 146.3 |
| 2025 Q4 | 29.91% | 270.72% | 129.93% | 174.7 |
| 2025 Q3 | 32.07% | 326.67% | 148.23% | 54.2 |
| 2025 Q2 | 30.50% | 356.92% | 166.86% | 26.8 |
| 2025 Q1 | 32.96% | 320.21% | 160.62% | 47.1 |
| 2024 Q4 | 29.24% | 380.05% | 206.93% | 62.7 |
| 2024 Q3 | 34.50% | 293.36% | 142.25% | 12.4 |
| 2024 Q2 | 36.56% | 270.23% | 133.59% | 39.0 |
| 2024 Q1 | 38.56% | 255.23% | 124.79% | 36.9 |
| 2023 Q4 | 34.13% | 228.52% | 116.54% | 82.3 |
| 2023 Q3 | 32.39% | 310.32% | 165.74% | 94.8 |
| 2023 Q2 | 28.61% | 382.01% | 189.64% | 77.0 |
| 2023 Q1 | 27.62% | 401.89% | 179.88% | 38.4 |
| 2022 Q4 | 37.27% | 260.78% | 144.91% | 19.5 |
| 2022 Q3 | 37.97% | 270.73% | 143.62% | 157.0 |
| 2022 Q2 | 38.54% | 262.81% | 138.22% | 250.1 |
| 2022 Q1 | 40.94% | 242.62% | 124.63% | 270.0 |
| 2021 Q4 | 40.80% | 227.68% | 138.35% | 592.9 |
| 2021 Q3 | 33.93% | 234.15% | 134.37% | 625.8 |
經營效率單位：天
2026 Q238.8 天318.1 天66.5 天356.9 天290.4 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 | 38.8 | 318.1 | 66.5 | 356.9 | 290.4 |
| 2026 Q1 | 36.4 | 314.5 | 86.1 | 350.8 | 264.8 |
| 2025 Q4 | 43.9 | 231.2 | 53.3 | 275.0 | 221.7 |
| 2025 Q3 | 49.0 | 226.3 | 41.3 | 275.3 | 233.9 |
| 2025 Q2 | 43.6 | 206.3 | 42.4 | 249.9 | 207.5 |
| 2025 Q1 | 50.0 | 252.8 | 41.2 | 302.8 | 261.6 |
| 2024 Q4 | 55.8 | 276.7 | 22.9 | 332.5 | 309.6 |
| 2024 Q3 | 55.1 | 272.6 | 47.1 | 327.7 | 280.6 |
| 2024 Q2 | 48.8 | 268.5 | 61.6 | 317.3 | 255.7 |
| 2024 Q1 | 44.1 | 228.0 | 55.7 | 272.1 | 216.4 |
| 2023 Q4 | 43.1 | 207.5 | 58.7 | 250.6 | 191.9 |
| 2023 Q3 | 47.2 | 228.4 | 53.8 | 275.6 | 221.8 |
| 2023 Q2 | 51.2 | 281.3 | 38.0 | 332.5 | 294.5 |
| 2023 Q1 | 52.2 | 275.6 | 55.7 | 327.8 | 272.1 |
| 2022 Q4 | 49.2 | 213.3 | 56.6 | 262.5 | 205.9 |
| 2022 Q3 | 42.7 | 183.4 | 40.9 | 226.1 | 185.2 |
| 2022 Q2 | 39.0 | 190.2 | 43.1 | 229.2 | 186.1 |
| 2022 Q1 | 35.7 | 168.5 | 57.0 | 204.3 | 147.2 |
| 2021 Q4 | 35.0 | 139.7 | 52.1 | 174.7 | 122.6 |
| 2021 Q3 | 36.6 | 130.6 | 38.4 | 167.2 | 128.9 |
現金流單位：億元
2026 Q21.13 億元−9.05 億元−7.92 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 | 1.13 | −9.05 | −7.92 |
| 2026 Q1 | −137.36 | −4.26 | −141.62 |
| 2025 Q4 | 35.80 | −1.20 | 34.60 |
| 2025 Q3 | 21.73 | −5.02 | 16.71 |
| 2025 Q2 | −41.37 | −6.45 | −47.82 |
| 2025 Q1 | 13.71 | −1.29 | 12.42 |
| 2024 Q4 | 62.77 | −5.60 | 57.16 |
| 2024 Q3 | 12.87 | −2.02 | 10.85 |
| 2024 Q2 | 37.19 | −1.10 | 36.09 |
| 2024 Q1 | −78.21 | −0.92 | −79.14 |
| 2023 Q4 | −12.42 | −0.30 | −12.72 |
| 2023 Q3 | 20.42 | −0.40 | 20.01 |
| 2023 Q2 | 26.82 | −1.72 | 25.09 |
| 2023 Q1 | −47.37 | −1.48 | −48.85 |
| 2022 Q4 | 34.14 | −1.79 | 32.34 |
| 2022 Q3 | 40.26 | −2.39 | 37.87 |
| 2022 Q2 | 50.09 | −7.32 | 42.76 |
| 2022 Q1 | −68.10 | −3.78 | −71.87 |
| 2021 Q4 | 60.24 | −9.28 | 50.96 |
| 2021 Q3 | 2.85 | −4.41 | −1.56 |
財經資料來源：FinLab