先進光
3362115−7.5−6.12%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 Q263.96%149.49%103.54%−6.6 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 | 63.96% | 149.49% | 103.54% | −6.6 |
| 2026 Q1 | 65.69% | 93.58% | 67.85% | −1.4 |
| 2025 Q4 | 64.78% | 97.23% | 70.50% | 1.4 |
| 2025 Q3 | 64.76% | 96.67% | 69.79% | 1.9 |
| 2025 Q2 | 64.54% | 96.17% | 69.25% | −7.6 |
| 2025 Q1 | 61.00% | 109.87% | 77.96% | 2.7 |
| 2024 Q4 | 59.97% | 116.84% | 84.70% | 5.8 |
| 2024 Q3 | 57.82% | 155.88% | 122.54% | 4.7 |
| 2024 Q2 | 58.33% | 120.08% | 90.87% | 8.7 |
| 2024 Q1 | 54.57% | 122.11% | 87.76% | 15.5 |
| 2023 Q4 | 55.27% | 127.64% | 93.52% | 11.9 |
| 2023 Q3 | 55.93% | 127.47% | 96.40% | 30.3 |
| 2023 Q2 | 57.74% | 120.45% | 87.03% | 12.6 |
| 2023 Q1 | 56.90% | 125.46% | 83.62% | 1.7 |
| 2022 Q4 | 57.54% | 126.66% | 84.40% | 7.7 |
| 2022 Q3 | 55.48% | 157.78% | 106.65% | 21.9 |
| 2022 Q2 | 58.35% | 156.61% | 118.50% | 13.8 |
| 2022 Q1 | 60.55% | 147.88% | 113.89% | 15.4 |
| 2021 Q4 | 66.98% | 120.90% | 90.53% | 4.2 |
| 2021 Q3 | 63.46% | 146.86% | 103.77% | −0.8 |
經營效率單位：天
2026 Q2146.5 天123.8 天42.9 天270.3 天227.4 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 | 146.5 | 123.8 | 42.9 | 270.3 | 227.4 |
| 2026 Q1 | 129.2 | 103.2 | 33.1 | 232.3 | 199.3 |
| 2025 Q4 | 131.3 | 110.6 | 34.5 | 241.9 | 207.5 |
| 2025 Q3 | 122.2 | 100.3 | 29.3 | 222.5 | 193.2 |
| 2025 Q2 | 122.6 | 119.3 | 28.9 | 241.9 | 213.0 |
| 2025 Q1 | 136.7 | 129.7 | 36.4 | 266.4 | 230.0 |
| 2024 Q4 | 135.0 | 108.6 | 37.3 | 243.6 | 206.3 |
| 2024 Q3 | 117.4 | 94.7 | 34.1 | 212.2 | 178.1 |
| 2024 Q2 | 126.1 | 109.3 | 38.9 | 235.4 | 196.5 |
| 2024 Q1 | 138.7 | 124.1 | 48.4 | 262.8 | 214.4 |
| 2023 Q4 | 133.1 | 115.6 | 51.8 | 248.7 | 196.9 |
| 2023 Q3 | 125.7 | 102.2 | 38.2 | 227.9 | 189.7 |
| 2023 Q2 | 119.1 | 116.8 | 27.8 | 235.9 | 208.1 |
| 2023 Q1 | 127.5 | 151.6 | 40.3 | 279.2 | 238.8 |
| 2022 Q4 | 132.1 | 167.5 | 57.1 | 299.6 | 242.5 |
| 2022 Q3 | 161.0 | 146.9 | 60.9 | 307.9 | 247.0 |
| 2022 Q2 | 133.4 | 88.0 | 52.9 | 221.4 | 168.4 |
| 2022 Q1 | 141.4 | 88.3 | 69.4 | 229.7 | 160.3 |
| 2021 Q4 | 117.8 | 75.4 | 53.3 | 193.3 | 140.0 |
| 2021 Q3 | 130.8 | 92.6 | 52.1 | 223.4 | 171.3 |
現金流單位：億元
2026 Q20.54 億元−2.73 億元−2.19 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 | 0.54 | −2.73 | −2.19 |
| 2026 Q1 | 0.29 | −2.29 | −2.00 |
| 2025 Q4 | 1.73 | −2.26 | −0.53 |
| 2025 Q3 | 0.09 | −2.24 | −2.15 |
| 2025 Q2 | 1.28 | −1.63 | −0.35 |
| 2025 Q1 | 0.59 | −2.45 | −1.87 |
| 2024 Q4 | 3.63 | −10.91 | −7.28 |
| 2024 Q3 | −0.30 | −5.23 | −5.53 |
| 2024 Q2 | 1.27 | −2.37 | −1.09 |
| 2024 Q1 | 2.72 | −3.41 | −0.69 |
| 2023 Q4 | 4.77 | −1.77 | 2.99 |
| 2023 Q3 | 2.13 | −1.81 | 0.31 |
| 2023 Q2 | 2.09 | −1.61 | 0.49 |
| 2023 Q1 | −0.70 | −1.99 | −2.68 |
| 2022 Q4 | 2.94 | −2.71 | 0.24 |
| 2022 Q3 | 2.26 | −1.72 | 0.54 |
| 2022 Q2 | 2.21 | −2.04 | 0.17 |
| 2022 Q1 | 0.23 | −3.10 | −2.87 |
| 2021 Q4 | 1.45 | −4.05 | −2.60 |
| 2021 Q3 | 0.88 | −1.52 | −0.65 |
財經資料來源：FinLab