群光
238589.2−3.5−3.78%收盤・資料日 2026-11-06
股期 法說 11/12
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q252.04%143.40%111.75%38.7 倍
負債比率（%）
流動比率、速動比率（%）
利息保障倍數（倍）
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| 期間 | 負債比率 | 流動比率 | 速動比率 | 利息保障倍數 |
|---|---|---|---|---|
| 2026 Q2 | 52.04% | 143.40% | 111.75% | 38.7 |
| 2026 Q1 | 54.77% | 137.00% | 106.69% | 36.3 |
| 2025 Q4 | 48.23% | 152.84% | 118.55% | 26.5 |
| 2025 Q3 | 51.35% | 144.62% | 111.66% | 63.6 |
| 2025 Q2 | 53.07% | 140.35% | 110.16% | 118.4 |
| 2025 Q1 | 53.57% | 140.45% | 109.02% | 64.6 |
| 2024 Q4 | 48.55% | 156.72% | 123.78% | 104.4 |
| 2024 Q3 | 48.60% | 154.78% | 121.45% | 74.7 |
| 2024 Q2 | 52.32% | 143.98% | 116.51% | 103.3 |
| 2024 Q1 | 54.49% | 135.98% | 106.09% | 157.3 |
| 2023 Q4 | 49.12% | 149.17% | 113.25% | 157.1 |
| 2023 Q3 | 50.46% | 145.53% | 113.86% | 97.7 |
| 2023 Q2 | 52.39% | 138.86% | 107.94% | 98.8 |
| 2023 Q1 | 53.41% | 134.58% | 96.89% | 49.7 |
| 2022 Q4 | 51.37% | 142.31% | 99.70% | 50.8 |
| 2022 Q3 | 54.93% | 134.93% | 92.73% | 65.6 |
| 2022 Q2 | 58.72% | 125.61% | 81.71% | 101.5 |
| 2022 Q1 | 61.39% | 119.97% | 76.33% | 171.2 |
| 2021 Q4 | 56.96% | 127.75% | 81.10% | 152.2 |
| 2021 Q3 | 59.21% | 121.98% | 76.74% | 134.5 |
經營效率單位：天
2026 Q286.8 天84.0 天105.9 天170.8 天64.9 天
週轉天數（天）
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| 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 | 86.8 | 84.0 | 105.9 | 170.8 | 64.9 |
| 2026 Q1 | 88.3 | 81.2 | 107.2 | 169.5 | 62.3 |
| 2025 Q4 | 92.6 | 78.7 | 111.0 | 171.2 | 60.3 |
| 2025 Q3 | 85.0 | 71.3 | 100.4 | 156.2 | 55.8 |
| 2025 Q2 | 79.5 | 72.4 | 96.3 | 151.9 | 55.6 |
| 2025 Q1 | 89.6 | 81.3 | 113.4 | 170.9 | 57.6 |
| 2024 Q4 | 87.2 | 70.6 | 106.6 | 157.9 | 51.3 |
| 2024 Q3 | 79.5 | 62.7 | 92.9 | 142.2 | 49.2 |
| 2024 Q2 | 79.6 | 68.7 | 95.4 | 148.3 | 52.9 |
| 2024 Q1 | 83.4 | 77.7 | 110.2 | 161.1 | 50.9 |
| 2023 Q4 | 84.4 | 70.4 | 107.9 | 154.9 | 47.0 |
| 2023 Q3 | 80.2 | 61.9 | 92.8 | 142.1 | 49.3 |
| 2023 Q2 | 75.4 | 65.4 | 80.7 | 140.8 | 60.1 |
| 2023 Q1 | 90.9 | 84.9 | 94.3 | 175.8 | 81.5 |
| 2022 Q4 | 90.9 | 79.4 | 93.4 | 170.3 | 76.9 |
| 2022 Q3 | 86.8 | 79.5 | 93.5 | 166.3 | 72.8 |
| 2022 Q2 | 88.5 | 88.5 | 104.8 | 177.0 | 72.2 |
| 2022 Q1 | 88.4 | 85.5 | 107.2 | 174.0 | 66.8 |
| 2021 Q4 | 84.5 | 80.8 | 102.8 | 165.3 | 62.4 |
| 2021 Q3 | 84.9 | 82.3 | 108.6 | 167.2 | 58.6 |
現金流單位：億元
2026 Q212.61 億元−1.41 億元11.21 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 | 12.61 | −1.41 | 11.21 |
| 2026 Q1 | −6.27 | −1.20 | −7.46 |
| 2025 Q4 | 19.52 | −2.44 | 17.09 |
| 2025 Q3 | 15.76 | −16.43 | −0.67 |
| 2025 Q2 | 11.62 | −3.84 | 7.78 |
| 2025 Q1 | 24.93 | −2.24 | 22.69 |
| 2024 Q4 | 42.06 | −4.54 | 37.53 |
| 2024 Q3 | 31.44 | −1.19 | 30.26 |
| 2024 Q2 | 19.96 | −4.33 | 15.63 |
| 2024 Q1 | 14.94 | −5.03 | 9.91 |
| 2023 Q4 | 49.55 | −8.33 | 41.23 |
| 2023 Q3 | 56.87 | −7.89 | 48.98 |
| 2023 Q2 | 60.88 | −8.75 | 52.13 |
| 2023 Q1 | 39.51 | −6.46 | 33.04 |
| 2022 Q4 | 77.61 | −3.99 | 73.63 |
| 2022 Q3 | 51.10 | −4.74 | 46.37 |
| 2022 Q2 | 14.35 | −5.61 | 8.74 |
| 2022 Q1 | 38.03 | −2.98 | 35.05 |
| 2021 Q4 | 16.13 | −9.61 | 6.52 |
| 2021 Q3 | 12.23 | −7.57 | 4.66 |
財經資料來源：FinLab