光罩
233834.85−2.20−5.94%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 Q265.87%86.60%81.22%1.7 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 | 65.87% | 86.60% | 81.22% | 1.7 |
| 2026 Q1 | 66.11% | 77.74% | 72.41% | 3.4 |
| 2025 Q4 | 75.14% | 63.50% | 58.30% | −5.7 |
| 2025 Q3 | 74.52% | 62.67% | 54.57% | −1.7 |
| 2025 Q2 | 82.28% | 53.21% | 46.04% | −5.5 |
| 2025 Q1 | 81.05% | 72.04% | 63.82% | −2.8 |
| 2024 Q4 | 80.44% | 77.35% | 69.48% | −6.9 |
| 2024 Q3 | 78.21% | 89.05% | 79.72% | −2.2 |
| 2024 Q2 | 77.35% | 61.96% | 53.82% | −2.5 |
| 2024 Q1 | 76.14% | 61.51% | 53.97% | 9.0 |
| 2023 Q4 | 75.87% | 68.54% | 60.28% | 2.8 |
| 2023 Q3 | 77.49% | 68.57% | 60.97% | 0.4 |
| 2023 Q2 | 77.56% | 69.22% | 62.34% | 2.8 |
| 2023 Q1 | 79.10% | 60.28% | 55.10% | 4.8 |
| 2022 Q4 | 75.22% | 84.59% | 78.46% | 14.9 |
| 2022 Q3 | 78.94% | 87.50% | 82.32% | 11.5 |
| 2022 Q2 | 81.71% | 80.27% | 75.01% | −5.2 |
| 2022 Q1 | 71.70% | 116.14% | 109.41% | −7.9 |
| 2021 Q4 | 69.78% | 132.44% | 125.19% | 7.2 |
| 2021 Q3 | 68.99% | 112.90% | 106.71% | 24.5 |
經營效率單位：天
2026 Q264.5 天30.4 天27.3 天94.9 天67.5 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 | 64.5 | 30.4 | 27.3 | 94.9 | 67.5 |
| 2026 Q1 | 59.6 | 30.2 | 29.1 | 89.8 | 60.7 |
| 2025 Q4 | 63.3 | 37.9 | 30.1 | 101.2 | 71.1 |
| 2025 Q3 | 63.0 | 45.7 | 29.2 | 108.7 | 79.5 |
| 2025 Q2 | 64.4 | 44.1 | 24.9 | 108.5 | 83.6 |
| 2025 Q1 | 72.0 | 46.1 | 30.5 | 118.1 | 87.6 |
| 2024 Q4 | 66.0 | 46.7 | 31.9 | 112.7 | 80.8 |
| 2024 Q3 | 75.7 | 53.4 | 31.2 | 129.1 | 97.9 |
| 2024 Q2 | 65.4 | 43.5 | 25.1 | 108.8 | 83.7 |
| 2024 Q1 | 68.4 | 43.1 | 26.5 | 111.5 | 85.1 |
| 2023 Q4 | 70.1 | 42.2 | 27.4 | 112.2 | 84.8 |
| 2023 Q3 | 59.4 | 38.3 | 26.1 | 97.8 | 71.7 |
| 2023 Q2 | 59.6 | 35.7 | 25.9 | 95.3 | 69.4 |
| 2023 Q1 | 79.1 | 33.4 | 29.8 | 112.5 | 82.7 |
| 2022 Q4 | 73.2 | 24.4 | 29.8 | 97.5 | 67.7 |
| 2022 Q3 | 73.3 | 24.3 | 31.0 | 97.6 | 66.7 |
| 2022 Q2 | 68.1 | 28.5 | 33.3 | 96.6 | 63.4 |
| 2022 Q1 | 68.8 | 30.2 | 33.7 | 99.0 | 65.3 |
| 2021 Q4 | 64.9 | 30.3 | 35.9 | 95.2 | 59.3 |
| 2021 Q3 | 62.2 | 25.8 | 37.1 | 88.1 | 51.0 |
現金流單位：億元
2026 Q23.75 億元−0.81 億元2.94 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 | 3.75 | −0.81 | 2.94 |
| 2026 Q1 | 5.48 | −2.16 | 3.32 |
| 2025 Q4 | 2.22 | −2.59 | −0.37 |
| 2025 Q3 | 5.34 | −1.05 | 4.29 |
| 2025 Q2 | 12.26 | −1.43 | 10.83 |
| 2025 Q1 | 5.91 | −8.16 | −2.25 |
| 2024 Q4 | 9.90 | −3.30 | 6.60 |
| 2024 Q3 | 4.93 | −7.32 | −2.38 |
| 2024 Q2 | 2.82 | −5.27 | −2.45 |
| 2024 Q1 | 4.03 | −4.16 | −0.13 |
| 2023 Q4 | 2.87 | −3.10 | −0.23 |
| 2023 Q3 | 1.23 | −10.17 | −8.94 |
| 2023 Q2 | 4.80 | −5.61 | −0.81 |
| 2023 Q1 | 4.80 | −12.91 | −8.11 |
| 2022 Q4 | 12.22 | −8.21 | 4.01 |
| 2022 Q3 | 6.51 | −4.54 | 1.97 |
| 2022 Q2 | −1.87 | −8.26 | −10.13 |
| 2022 Q1 | −0.68 | −8.10 | −8.78 |
| 2021 Q4 | 4.50 | −7.23 | −2.73 |
| 2021 Q3 | −18.89 | −4.90 | −23.79 |
財經資料來源：FinLab