光頡
362497−7.0−6.73%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 Q220.88%350.81%245.27%709.2 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 | 20.88% | 350.81% | 245.27% | 709.2 |
| 2026 Q1 | 16.80% | 433.37% | 311.15% | 431.5 |
| 2025 Q4 | 14.81% | 491.13% | 359.04% | 273.2 |
| 2025 Q3 | 15.25% | 475.02% | 347.20% | 323.5 |
| 2025 Q2 | 18.85% | 381.53% | 284.01% | 46.7 |
| 2025 Q1 | 13.53% | 545.89% | 411.83% | 244.2 |
| 2024 Q4 | 13.74% | 534.84% | 393.25% | 139.2 |
| 2024 Q3 | 14.95% | 489.41% | 350.90% | 173.5 |
| 2024 Q2 | 18.76% | 387.35% | 279.90% | 84.3 |
| 2024 Q1 | 15.41% | 485.96% | 340.69% | 125.4 |
| 2023 Q4 | 14.54% | 515.64% | 350.95% | 45.1 |
| 2023 Q3 | 15.34% | 489.65% | 332.23% | 189.0 |
| 2023 Q2 | 23.95% | 306.55% | 223.17% | 237.2 |
| 2023 Q1 | 17.28% | 438.11% | 314.39% | 218.3 |
| 2022 Q4 | 18.19% | 411.49% | 282.28% | 192.7 |
| 2022 Q3 | 18.94% | 400.07% | 272.58% | 367.9 |
| 2022 Q2 | 26.60% | 281.06% | 195.39% | 451.0 |
| 2022 Q1 | 22.79% | 334.67% | 227.05% | 345.2 |
| 2021 Q4 | 24.68% | 305.45% | 197.08% | 275.6 |
| 2021 Q3 | 24.56% | 306.20% | 198.52% | 239.4 |
經營效率單位：天
2026 Q270.4 天137.1 天50.8 天207.5 天156.7 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 | 70.4 | 137.1 | 50.8 | 207.5 | 156.7 |
| 2026 Q1 | 74.7 | 139.3 | 46.0 | 214.0 | 168.0 |
| 2025 Q4 | 79.8 | 133.0 | 42.2 | 212.8 | 170.5 |
| 2025 Q3 | 76.1 | 120.1 | 40.3 | 196.3 | 156.0 |
| 2025 Q2 | 70.0 | 124.6 | 37.6 | 194.6 | 157.0 |
| 2025 Q1 | 74.0 | 136.7 | 36.0 | 210.8 | 174.8 |
| 2024 Q4 | 85.3 | 144.6 | 40.7 | 229.8 | 189.2 |
| 2024 Q3 | 80.8 | 131.0 | 38.3 | 211.8 | 173.5 |
| 2024 Q2 | 73.4 | 140.0 | 36.4 | 213.4 | 177.0 |
| 2024 Q1 | 78.2 | 162.8 | 39.5 | 241.0 | 201.5 |
| 2023 Q4 | 85.6 | 165.3 | 41.5 | 251.0 | 209.5 |
| 2023 Q3 | 84.2 | 151.2 | 38.7 | 235.3 | 196.6 |
| 2023 Q2 | 82.1 | 153.8 | 36.6 | 235.9 | 199.2 |
| 2023 Q1 | 78.4 | 157.1 | 34.5 | 235.5 | 201.0 |
| 2022 Q4 | 87.9 | 172.8 | 41.1 | 260.7 | 219.7 |
| 2022 Q3 | 87.0 | 147.3 | 40.0 | 234.3 | 194.3 |
| 2022 Q2 | 79.1 | 154.1 | 43.7 | 233.1 | 189.4 |
| 2022 Q1 | 75.4 | 144.9 | 44.5 | 220.3 | 175.8 |
| 2021 Q4 | 75.0 | 141.3 | 49.7 | 216.2 | 166.5 |
| 2021 Q3 | 75.0 | 130.6 | 54.6 | 205.5 | 150.9 |
現金流單位：億元
2026 Q22.14 億元−0.80 億元1.34 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 | 2.14 | −0.80 | 1.34 |
| 2026 Q1 | 1.13 | −0.57 | 0.55 |
| 2025 Q4 | −0.29 | −0.51 | −0.81 |
| 2025 Q3 | 3.29 | −0.45 | 2.83 |
| 2025 Q2 | 1.49 | −0.15 | 1.33 |
| 2025 Q1 | 0.09 | −0.51 | −0.41 |
| 2024 Q4 | −0.68 | −0.30 | −0.98 |
| 2024 Q3 | 4.70 | −0.31 | 4.39 |
| 2024 Q2 | 1.28 | −0.65 | 0.63 |
| 2024 Q1 | −1.69 | −0.45 | −2.14 |
| 2023 Q4 | 2.41 | −0.47 | 1.94 |
| 2023 Q3 | 1.20 | −0.42 | 0.78 |
| 2023 Q2 | 4.80 | −0.50 | 4.29 |
| 2023 Q1 | −1.74 | −0.61 | −2.35 |
| 2022 Q4 | 1.80 | −0.59 | 1.22 |
| 2022 Q3 | 0.89 | −0.56 | 0.34 |
| 2022 Q2 | 2.16 | −0.60 | 1.56 |
| 2022 Q1 | 2.53 | −0.96 | 1.58 |
| 2021 Q4 | 2.33 | −0.58 | 1.75 |
| 2021 Q3 | 0.36 | −0.86 | −0.50 |
財經資料來源：FinLab