光環
3234115−8.0−6.50%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 Q243.49%196.95%145.58%−7.4 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 | 43.49% | 196.95% | 145.58% | −7.4 |
| 2026 Q1 | 42.39% | 209.41% | 160.77% | −28.7 |
| 2025 Q4 | 27.43% | 325.88% | 216.57% | −71.8 |
| 2025 Q3 | 25.36% | 393.80% | 259.49% | −52.6 |
| 2025 Q2 | 29.36% | 476.07% | 326.27% | −45.6 |
| 2025 Q1 | 26.11% | 447.74% | 299.98% | 6.6 |
| 2024 Q4 | 26.46% | 469.25% | 302.07% | −32.8 |
| 2024 Q3 | 29.65% | 357.23% | 239.02% | −27.7 |
| 2024 Q2 | 32.40% | 251.60% | 178.81% | −22.3 |
| 2024 Q1 | 33.50% | 285.57% | 206.65% | −30.5 |
| 2023 Q4 | 46.06% | 171.59% | 85.38% | −63.2 |
| 2023 Q3 | 35.89% | 274.46% | 122.08% | −23.1 |
| 2023 Q2 | 56.79% | 128.22% | 57.59% | −14.0 |
| 2023 Q1 | 55.08% | 137.86% | 66.76% | −17.8 |
| 2022 Q4 | 52.92% | 131.59% | 64.74% | −10.1 |
| 2022 Q3 | 49.44% | 134.55% | 61.44% | −1.9 |
| 2022 Q2 | 52.13% | 120.81% | 57.88% | 6.0 |
| 2022 Q1 | 54.67% | 111.01% | 55.34% | −3.0 |
| 2021 Q4 | 55.51% | 102.91% | 51.24% | −8.8 |
| 2021 Q3 | 55.40% | 97.75% | 47.04% | −8.4 |
經營效率單位：天
2026 Q262.0 天99.4 天19.0 天161.4 天142.4 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 | 62.0 | 99.4 | 19.0 | 161.4 | 142.4 |
| 2026 Q1 | 62.3 | 91.5 | 16.9 | 153.9 | 137.0 |
| 2025 Q4 | 58.2 | 99.2 | 16.1 | 157.3 | 141.3 |
| 2025 Q3 | 54.8 | 116.0 | 15.9 | 170.8 | 154.9 |
| 2025 Q2 | 74.3 | 134.2 | 14.9 | 208.4 | 193.5 |
| 2025 Q1 | 57.3 | 139.1 | 11.9 | 196.4 | 184.5 |
| 2024 Q4 | 51.4 | 160.3 | 13.7 | 211.7 | 198.0 |
| 2024 Q3 | 50.7 | 187.5 | 17.9 | 238.3 | 220.4 |
| 2024 Q2 | 49.7 | 190.9 | 16.5 | 240.6 | 224.2 |
| 2024 Q1 | 59.2 | 172.7 | 15.9 | 231.9 | 216.0 |
| 2023 Q4 | 52.6 | 177.0 | 20.3 | 229.6 | 209.3 |
| 2023 Q3 | 51.4 | 232.6 | 23.1 | 284.0 | 260.9 |
| 2023 Q2 | 45.1 | 253.5 | 16.0 | 298.6 | 282.5 |
| 2023 Q1 | 66.6 | 284.2 | 16.2 | 350.8 | 334.6 |
| 2022 Q4 | 65.6 | 240.5 | 23.5 | 306.1 | 282.6 |
| 2022 Q3 | 58.5 | 226.6 | 30.9 | 285.0 | 254.1 |
| 2022 Q2 | 48.9 | 198.6 | 32.0 | 247.5 | 215.5 |
| 2022 Q1 | 56.1 | 165.5 | 29.9 | 221.6 | 191.7 |
| 2021 Q4 | 56.1 | 140.9 | 24.7 | 197.1 | 172.4 |
| 2021 Q3 | 59.5 | 158.7 | 27.0 | 218.2 | 191.2 |
現金流單位：萬元
2026 Q2−1,336 萬元−1,648 萬元−2,984 萬元
單季現金流（萬元）
21Q422Q222Q423Q223Q424Q224Q425Q225Q426Q2
| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | −1,336 | −1,648 | −2,984 |
| 2026 Q1 | −2,850 | −2,186 | −5,036 |
| 2025 Q4 | −1,677 | −724 | −2,401 |
| 2025 Q3 | −2,556 | −1,572 | −4,128 |
| 2025 Q2 | 4,592 | −1,268 | 3,323 |
| 2025 Q1 | −3,602 | −1,699 | −5,301 |
| 2024 Q4 | −908 | −1,005 | −1,913 |
| 2024 Q3 | −3,428 | −1,607 | −5,035 |
| 2024 Q2 | −171 | −1,358 | −1,529 |
| 2024 Q1 | −847 | −2,750 | −3,596 |
| 2023 Q4 | −1,595 | −1,605 | −3,200 |
| 2023 Q3 | −8,257 | −1,188 | −9,445 |
| 2023 Q2 | −1,505 | −316 | −1,821 |
| 2023 Q1 | −690 | −711 | −1,401 |
| 2022 Q4 | 2,795 | −137 | 2,659 |
| 2022 Q3 | −375 | −457 | −832 |
| 2022 Q2 | 6,186 | −311 | 5,875 |
| 2022 Q1 | 8,023 | −724 | 7,299 |
| 2021 Q4 | 4,996 | −899 | 4,097 |
| 2021 Q3 | 6,138 | −1,186 | 4,951 |
財經資料來源：FinLab