光寶科
2301243.5+3.0+1.25%收盤・資料日 2026-11-02
股期 法說 11/17
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q3
2026 Q362.88%127.44%80.87%36.9 倍
負債比率（%）
流動比率、速動比率（%）
利息保障倍數（倍）
22Q122Q323Q123Q324Q124Q325Q125Q326Q126Q3
| 期間 | 負債比率 | 流動比率 | 速動比率 | 利息保障倍數 |
|---|---|---|---|---|
| 2026 Q3 | 62.88% | 127.44% | 80.87% | 36.9 |
| 2026 Q2 | 59.60% | 138.63% | 93.32% | 55.5 |
| 2026 Q1 | 58.11% | 141.92% | 100.15% | 33.8 |
| 2025 Q4 | 56.25% | 149.66% | 114.42% | 18.4 |
| 2025 Q3 | 58.92% | 143.74% | 113.84% | 14.2 |
| 2025 Q2 | 58.62% | 144.54% | 117.79% | 12.5 |
| 2025 Q1 | 56.91% | 152.61% | 125.86% | 14.9 |
| 2024 Q4 | 55.58% | 156.78% | 129.61% | 10.9 |
| 2024 Q3 | 56.11% | 155.24% | 127.83% | 12.5 |
| 2024 Q2 | 54.35% | 162.84% | 134.73% | 11.6 |
| 2024 Q1 | 54.57% | 160.33% | 131.39% | 10.2 |
| 2023 Q4 | 54.98% | 158.79% | 130.31% | 12.3 |
| 2023 Q3 | 57.84% | 152.02% | 126.10% | 15.3 |
| 2023 Q2 | 56.31% | 154.18% | 128.17% | 14.7 |
| 2023 Q1 | 57.99% | 148.05% | 120.34% | 10.1 |
| 2022 Q4 | 58.96% | 147.57% | 120.47% | 15.6 |
| 2022 Q3 | 60.81% | 143.31% | 113.90% | 25.2 |
| 2022 Q2 | 60.58% | 138.45% | 108.96% | 39.1 |
| 2022 Q1 | 61.18% | 135.68% | 104.94% | 46.2 |
| 2021 Q4 | 60.30% | 136.32% | 104.01% | 46.3 |
經營效率單位：天
2026 Q382.0 天130.0 天152.1 天212.0 天59.9 天
週轉天數（天）
22Q122Q323Q123Q324Q124Q325Q125Q326Q126Q3
| 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 Q3 | 82.0 | 130.0 | 152.1 | 212.0 | 59.9 |
| 2026 Q2 | 81.1 | 117.8 | 149.5 | 198.9 | 49.4 |
| 2026 Q1 | 89.9 | 104.9 | 150.6 | 194.8 | 44.2 |
| 2025 Q4 | 86.7 | 84.7 | 134.4 | 171.4 | 37.0 |
| 2025 Q3 | 77.6 | 76.0 | 119.7 | 153.6 | 33.9 |
| 2025 Q2 | 76.9 | 77.2 | 118.8 | 154.1 | 35.2 |
| 2025 Q1 | 88.9 | 87.7 | 138.4 | 176.6 | 38.2 |
| 2024 Q4 | 84.3 | 80.3 | 124.9 | 164.6 | 39.7 |
| 2024 Q3 | 81.6 | 82.5 | 117.3 | 164.1 | 46.7 |
| 2024 Q2 | 84.1 | 89.4 | 121.7 | 173.4 | 51.7 |
| 2024 Q1 | 97.1 | 101.9 | 151.4 | 199.0 | 47.7 |
| 2023 Q4 | 85.7 | 82.2 | 133.4 | 167.8 | 34.4 |
| 2023 Q3 | 80.9 | 73.7 | 119.3 | 154.6 | 35.3 |
| 2023 Q2 | 79.2 | 77.6 | 118.7 | 156.8 | 38.2 |
| 2023 Q1 | 93.3 | 87.3 | 136.0 | 180.6 | 44.6 |
| 2022 Q4 | 88.7 | 77.9 | 122.4 | 166.6 | 44.2 |
| 2022 Q3 | 86.1 | 76.3 | 111.0 | 162.4 | 51.4 |
| 2022 Q2 | 85.8 | 82.8 | 116.1 | 168.6 | 52.5 |
| 2022 Q1 | 89.0 | 84.9 | 122.0 | 173.9 | 52.0 |
| 2021 Q4 | 82.5 | 78.1 | 113.6 | 160.6 | 47.0 |
現金流單位：億元
2026 Q383.44 億元−64.77 億元18.67 億元
單季現金流（億元）
22Q122Q323Q123Q324Q124Q325Q125Q326Q126Q3
| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q3 | 83.44 | −64.77 | 18.67 |
| 2026 Q2 | 2.78 | −39.85 | −37.07 |
| 2026 Q1 | −11.93 | −26.83 | −38.76 |
| 2025 Q4 | 62.86 | −19.84 | 43.02 |
| 2025 Q3 | 56.16 | −19.19 | 36.98 |
| 2025 Q2 | −16.72 | −17.36 | −34.08 |
| 2025 Q1 | 64.29 | −12.15 | 52.14 |
| 2024 Q4 | 51.36 | −10.06 | 41.30 |
| 2024 Q3 | 75.97 | −10.59 | 65.38 |
| 2024 Q2 | 3.30 | −6.20 | −2.91 |
| 2024 Q1 | 12.50 | −8.63 | 3.87 |
| 2023 Q4 | 92.54 | −11.47 | 81.07 |
| 2023 Q3 | 80.16 | −12.56 | 67.59 |
| 2023 Q2 | 39.23 | −4.78 | 34.45 |
| 2023 Q1 | 74.14 | −8.22 | 65.92 |
| 2022 Q4 | 134.58 | −8.92 | 125.66 |
| 2022 Q3 | 92.57 | −11.92 | 80.65 |
| 2022 Q2 | 0.68 | −11.17 | −10.49 |
| 2022 Q1 | 61.74 | −10.49 | 51.26 |
| 2021 Q4 | 30.94 | −10.03 | 20.92 |
財經資料來源：FinLab