玉晶光
3406825−21−2.48%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 Q239.42%238.38%205.09%33.8 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 | 39.42% | 238.38% | 205.09% | 33.8 |
| 2026 Q1 | 41.75% | 231.81% | 205.15% | 61.2 |
| 2025 Q4 | 39.31% | 247.26% | 219.15% | 61.1 |
| 2025 Q3 | 41.29% | 221.01% | 197.76% | 74.7 |
| 2025 Q2 | 44.92% | 188.07% | 164.71% | 9.3 |
| 2025 Q1 | 44.80% | 195.81% | 176.83% | 35.2 |
| 2024 Q4 | 42.46% | 211.66% | 182.87% | 31.4 |
| 2024 Q3 | 43.70% | 198.72% | 165.97% | 45.5 |
| 2024 Q2 | 48.30% | 171.51% | 142.04% | 29.1 |
| 2024 Q1 | 50.77% | 158.22% | 137.27% | 30.5 |
| 2023 Q4 | 49.59% | 170.92% | 151.81% | 34.1 |
| 2023 Q3 | 52.21% | 142.99% | 122.63% | 70.5 |
| 2023 Q2 | 53.17% | 139.28% | 99.42% | 3.5 |
| 2023 Q1 | 52.90% | 143.67% | 107.12% | 9.6 |
| 2022 Q4 | 48.45% | 152.21% | 110.63% | 36.5 |
| 2022 Q3 | 47.11% | 153.24% | 115.57% | 68.1 |
| 2022 Q2 | 46.75% | 132.23% | 86.48% | 9.8 |
| 2022 Q1 | 46.15% | 137.75% | 109.12% | 12.5 |
| 2021 Q4 | 43.91% | 146.07% | 121.97% | 33.3 |
| 2021 Q3 | 44.14% | 138.21% | 104.31% | 50.8 |
經營效率單位：天
2026 Q271.5 天65.0 天53.9 天136.5 天82.7 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 | 71.5 | 65.0 | 53.9 | 136.5 | 82.7 |
| 2026 Q1 | 77.3 | 50.9 | 56.2 | 128.1 | 71.9 |
| 2025 Q4 | 76.4 | 38.4 | 51.5 | 114.7 | 63.2 |
| 2025 Q3 | 57.5 | 35.0 | 37.6 | 92.5 | 54.9 |
| 2025 Q2 | 68.2 | 51.3 | 35.7 | 119.6 | 83.9 |
| 2025 Q1 | 66.1 | 51.1 | 31.0 | 117.2 | 86.2 |
| 2024 Q4 | 82.4 | 58.1 | 36.2 | 140.6 | 104.3 |
| 2024 Q3 | 57.7 | 54.5 | 31.7 | 112.3 | 80.6 |
| 2024 Q2 | 68.6 | 73.8 | 41.1 | 142.4 | 101.3 |
| 2024 Q1 | 84.0 | 54.5 | 34.0 | 138.5 | 104.5 |
| 2023 Q4 | 97.5 | 42.8 | 28.1 | 140.3 | 112.2 |
| 2023 Q3 | 59.6 | 44.0 | 17.2 | 103.5 | 86.3 |
| 2023 Q2 | 94.2 | 161.3 | 35.3 | 255.5 | 220.3 |
| 2023 Q1 | 99.2 | 128.4 | 43.7 | 227.6 | 183.9 |
| 2022 Q4 | 88.2 | 86.6 | 39.2 | 174.8 | 135.6 |
| 2022 Q3 | 62.1 | 66.8 | 26.6 | 128.9 | 102.4 |
| 2022 Q2 | 90.8 | 133.5 | 50.6 | 224.4 | 173.7 |
| 2022 Q1 | 101.2 | 73.5 | 33.8 | 174.7 | 140.9 |
| 2021 Q4 | 81.0 | 52.2 | 24.5 | 133.2 | 108.7 |
| 2021 Q3 | 60.2 | 67.7 | 22.8 | 127.9 | 105.2 |
現金流單位：億元
2026 Q213.95 億元−3.41 億元10.55 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 | 13.95 | −3.41 | 10.55 |
| 2026 Q1 | 22.60 | −3.59 | 19.01 |
| 2025 Q4 | 36.20 | −1.95 | 34.25 |
| 2025 Q3 | 18.01 | −7.90 | 10.11 |
| 2025 Q2 | 8.63 | −6.69 | 1.94 |
| 2025 Q1 | 19.90 | −1.85 | 18.05 |
| 2024 Q4 | 47.95 | 2.02 | 49.97 |
| 2024 Q3 | 13.21 | −7.74 | 5.47 |
| 2024 Q2 | 20.57 | −4.84 | 15.73 |
| 2024 Q1 | 35.97 | −3.56 | 32.42 |
| 2023 Q4 | 59.78 | −6.49 | 53.29 |
| 2023 Q3 | −2.05 | −2.61 | −4.65 |
| 2023 Q2 | 6.13 | −9.55 | −3.42 |
| 2023 Q1 | 29.50 | −22.18 | 7.32 |
| 2022 Q4 | 43.98 | −18.13 | 25.85 |
| 2022 Q3 | 3.67 | −19.83 | −16.17 |
| 2022 Q2 | −0.72 | −13.77 | −14.50 |
| 2022 Q1 | 30.90 | −5.47 | 25.43 |
| 2021 Q4 | 36.18 | −14.40 | 21.78 |
| 2021 Q3 | 7.80 | −7.96 | −0.15 |
財經資料來源：FinLab