大學光
3218126.5+2.0+1.61%收盤・資料日 2026-11-06
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q239.00%136.31%110.41%35.8 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 | 39.00% | 136.31% | 110.41% | 35.8 |
| 2026 Q1 | 42.17% | 190.53% | 166.09% | 57.3 |
| 2025 Q4 | 31.74% | 291.68% | 255.26% | 57.6 |
| 2025 Q3 | 34.88% | 245.54% | 211.13% | 66.5 |
| 2025 Q2 | 38.58% | 209.64% | 179.43% | 19.6 |
| 2025 Q1 | 43.66% | 177.94% | 158.20% | 84.4 |
| 2024 Q4 | 34.83% | 260.54% | 228.74% | 42.0 |
| 2024 Q3 | 39.47% | 204.56% | 180.99% | 62.5 |
| 2024 Q2 | 34.85% | 252.99% | 216.31% | 71.7 |
| 2024 Q1 | 44.23% | 173.60% | 152.12% | 95.3 |
| 2023 Q4 | 34.84% | 252.17% | 217.71% | 81.9 |
| 2023 Q3 | 34.44% | 258.20% | 218.61% | 84.0 |
| 2023 Q2 | 42.43% | 189.95% | 164.91% | 83.7 |
| 2023 Q1 | 46.10% | 170.61% | 148.02% | 87.6 |
| 2022 Q4 | 37.02% | 237.15% | 204.84% | 95.3 |
| 2022 Q3 | 37.92% | 234.35% | 200.07% | 80.6 |
| 2022 Q2 | 41.11% | 198.28% | 171.59% | 68.3 |
| 2022 Q1 | 46.38% | 167.13% | 147.82% | 83.2 |
| 2021 Q4 | 37.90% | 243.16% | 216.80% | 66.8 |
| 2021 Q3 | 39.43% | 222.47% | 198.31% | 49.1 |
經營效率單位：天
2026 Q241.3 天56.7 天51.1 天98.0 天46.9 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 | 41.3 | 56.7 | 51.1 | 98.0 | 46.9 |
| 2026 Q1 | 43.1 | 59.5 | 47.7 | 102.6 | 54.9 |
| 2025 Q4 | 45.6 | 68.8 | 50.3 | 114.4 | 64.1 |
| 2025 Q3 | 46.5 | 71.9 | 57.1 | 118.5 | 61.4 |
| 2025 Q2 | 46.8 | 67.8 | 63.1 | 114.6 | 51.5 |
| 2025 Q1 | 44.2 | 58.7 | 56.6 | 102.9 | 46.3 |
| 2024 Q4 | 48.6 | 60.9 | 57.3 | 109.5 | 52.1 |
| 2024 Q3 | 46.7 | 57.0 | 52.6 | 103.7 | 51.1 |
| 2024 Q2 | 48.4 | 63.1 | 57.2 | 111.5 | 54.3 |
| 2024 Q1 | 47.8 | 64.5 | 64.1 | 112.3 | 48.2 |
| 2023 Q4 | 52.4 | 64.7 | 64.4 | 117.1 | 52.7 |
| 2023 Q3 | 46.4 | 60.9 | 58.5 | 107.3 | 48.8 |
| 2023 Q2 | 48.6 | 63.3 | 67.8 | 112.0 | 44.2 |
| 2023 Q1 | 49.9 | 56.4 | 64.2 | 106.3 | 42.2 |
| 2022 Q4 | 52.1 | 52.4 | 60.5 | 104.5 | 44.0 |
| 2022 Q3 | 50.4 | 47.2 | 62.8 | 97.7 | 34.9 |
| 2022 Q2 | 57.7 | 46.0 | 75.5 | 103.7 | 28.2 |
| 2022 Q1 | 56.6 | 36.3 | 66.3 | 92.8 | 26.6 |
| 2021 Q4 | 65.1 | 34.8 | 62.2 | 99.9 | 37.7 |
| 2021 Q3 | 74.5 | 31.0 | 56.3 | 105.6 | 49.3 |
現金流單位：億元
2026 Q25.15 億元−0.80 億元4.35 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 | 5.15 | −0.80 | 4.35 |
| 2026 Q1 | 5.25 | −0.57 | 4.68 |
| 2025 Q4 | 5.05 | −1.65 | 3.40 |
| 2025 Q3 | 4.51 | −1.35 | 3.16 |
| 2025 Q2 | 3.79 | −1.52 | 2.27 |
| 2025 Q1 | 5.67 | −0.74 | 4.93 |
| 2024 Q4 | 4.77 | −1.19 | 3.57 |
| 2024 Q3 | 5.52 | −1.51 | 4.01 |
| 2024 Q2 | 4.23 | −1.03 | 3.20 |
| 2024 Q1 | 4.78 | −0.61 | 4.17 |
| 2023 Q4 | 4.38 | −0.67 | 3.70 |
| 2023 Q3 | 4.37 | −1.30 | 3.07 |
| 2023 Q2 | 4.19 | −1.22 | 2.97 |
| 2023 Q1 | 4.64 | −0.82 | 3.82 |
| 2022 Q4 | 3.81 | −1.28 | 2.53 |
| 2022 Q3 | 3.41 | −1.83 | 1.58 |
| 2022 Q2 | 3.25 | −0.91 | 2.34 |
| 2022 Q1 | 3.83 | −0.73 | 3.09 |
| 2021 Q4 | 3.55 | −0.39 | 3.16 |
| 2021 Q3 | 3.78 | −0.54 | 3.24 |
財經資料來源：FinLab