億光
239360.2−2.5−3.99%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 Q237.10%195.25%125.18%110.3 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 | 37.10% | 195.25% | 125.18% | 110.3 |
| 2026 Q1 | 31.13% | 236.99% | 139.10% | 104.2 |
| 2025 Q4 | 30.71% | 240.51% | 129.41% | 90.9 |
| 2025 Q3 | 31.87% | 228.34% | 138.37% | 81.1 |
| 2025 Q2 | 37.16% | 199.35% | 117.92% | 76.1 |
| 2025 Q1 | 29.00% | 258.90% | 152.96% | 89.4 |
| 2024 Q4 | 30.23% | 252.65% | 155.66% | 251.1 |
| 2024 Q3 | 30.37% | 244.94% | 168.27% | 147.3 |
| 2024 Q2 | 34.03% | 216.31% | 151.35% | 248.6 |
| 2024 Q1 | 27.83% | 269.57% | 185.79% | 317.1 |
| 2023 Q4 | 27.62% | 265.30% | 168.89% | 84.7 |
| 2023 Q3 | 28.61% | 247.38% | 158.38% | 275.8 |
| 2023 Q2 | 29.72% | 243.79% | 145.76% | 316.7 |
| 2023 Q1 | 25.62% | 282.70% | 176.35% | 124.4 |
| 2022 Q4 | 28.27% | 251.75% | 157.28% | 2.9 |
| 2022 Q3 | 31.30% | 223.86% | 139.73% | 41.3 |
| 2022 Q2 | 38.39% | 185.33% | 107.24% | 38.4 |
| 2022 Q1 | 36.83% | 193.65% | 117.69% | 55.4 |
| 2021 Q4 | 38.38% | 186.13% | 116.80% | 29.4 |
| 2021 Q3 | 41.38% | 171.73% | 108.18% | 70.7 |
經營效率單位：天
2026 Q295.3 天30.8 天111.5 天126.1 天14.6 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 | 95.3 | 30.8 | 111.5 | 126.1 | 14.6 |
| 2026 Q1 | 96.0 | 32.5 | 109.2 | 128.5 | 19.3 |
| 2025 Q4 | 106.9 | 34.4 | 119.7 | 141.2 | 21.5 |
| 2025 Q3 | 102.1 | 28.7 | 108.9 | 130.8 | 21.9 |
| 2025 Q2 | 96.9 | 26.6 | 104.6 | 123.5 | 18.9 |
| 2025 Q1 | 98.2 | 27.3 | 107.8 | 125.5 | 17.7 |
| 2024 Q4 | 104.4 | 27.1 | 107.6 | 131.5 | 23.9 |
| 2024 Q3 | 96.9 | 24.1 | 99.0 | 121.0 | 21.9 |
| 2024 Q2 | 93.2 | 25.4 | 97.0 | 118.6 | 21.6 |
| 2024 Q1 | 94.8 | 27.9 | 96.5 | 122.7 | 26.2 |
| 2023 Q4 | 104.5 | 28.8 | 103.2 | 133.2 | 30.0 |
| 2023 Q3 | 106.3 | 27.0 | 99.3 | 133.3 | 34.0 |
| 2023 Q2 | 102.4 | 28.0 | 94.6 | 130.4 | 35.8 |
| 2023 Q1 | 96.4 | 31.9 | 96.1 | 128.3 | 32.2 |
| 2022 Q4 | 107.7 | 35.1 | 97.4 | 142.8 | 45.4 |
| 2022 Q3 | 116.0 | 39.9 | 105.2 | 155.9 | 50.7 |
| 2022 Q2 | 116.6 | 42.3 | 111.5 | 158.9 | 47.5 |
| 2022 Q1 | 114.1 | 40.0 | 113.0 | 154.1 | 41.1 |
| 2021 Q4 | 117.4 | 37.1 | 112.8 | 154.5 | 41.8 |
| 2021 Q3 | 107.9 | 34.3 | 103.7 | 142.2 | 38.6 |
現金流單位：億元
2026 Q2−2.16 億元−4.07 億元−6.23 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 | −2.16 | −4.07 | −6.23 |
| 2026 Q1 | 1.76 | −0.85 | 0.91 |
| 2025 Q4 | 9.10 | −1.06 | 8.04 |
| 2025 Q3 | 6.03 | −1.22 | 4.81 |
| 2025 Q2 | 8.79 | −1.33 | 7.46 |
| 2025 Q1 | 6.22 | −0.86 | 5.36 |
| 2024 Q4 | 11.06 | −2.03 | 9.03 |
| 2024 Q3 | 14.19 | −0.99 | 13.19 |
| 2024 Q2 | 10.64 | −1.08 | 9.57 |
| 2024 Q1 | 2.08 | −1.32 | 0.76 |
| 2023 Q4 | 9.08 | −1.00 | 8.07 |
| 2023 Q3 | 10.06 | −0.81 | 9.26 |
| 2023 Q2 | 8.20 | −1.07 | 7.13 |
| 2023 Q1 | 5.91 | −1.52 | 4.39 |
| 2022 Q4 | 12.78 | −3.44 | 9.34 |
| 2022 Q3 | 10.46 | −2.65 | 7.82 |
| 2022 Q2 | 14.71 | −2.18 | 12.53 |
| 2022 Q1 | 8.42 | −3.92 | 4.50 |
| 2021 Q4 | 9.21 | −2.12 | 7.10 |
| 2021 Q3 | 15.12 | −2.48 | 12.64 |
財經資料來源：FinLab