光耀
366625.90−0.95−3.54%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 Q221.37%358.94%337.07%−13.7 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 | 21.37% | 358.94% | 337.07% | −13.7 |
| 2026 Q1 | 24.59% | 339.91% | 315.43% | −88.1 |
| 2025 Q4 | 12.27% | 668.85% | 617.36% | −77.5 |
| 2025 Q3 | 30.31% | 231.13% | 187.71% | −14.5 |
| 2025 Q2 | 38.57% | 139.63% | 98.59% | −27.6 |
| 2025 Q1 | 59.64% | 91.03% | 58.66% | −11.3 |
| 2024 Q4 | 59.27% | 91.93% | 59.65% | −27.1 |
| 2024 Q3 | 52.79% | 100.20% | 68.56% | −11.3 |
| 2024 Q2 | 51.34% | 106.46% | 73.90% | −24.1 |
| 2024 Q1 | 44.93% | 119.70% | 79.22% | −33.5 |
| 2023 Q4 | 40.83% | 139.51% | 95.81% | −38.6 |
| 2023 Q3 | 36.59% | 166.63% | 117.78% | −25.8 |
| 2023 Q2 | 27.29% | 204.83% | 142.25% | −61.4 |
| 2023 Q1 | 22.19% | 247.20% | 163.20% | −54.8 |
| 2022 Q4 | 16.15% | 327.43% | 229.67% | −171.2 |
| 2022 Q3 | 26.91% | 487.59% | 379.32% | −87.7 |
| 2022 Q2 | 34.59% | 281.10% | 223.97% | −33.4 |
| 2022 Q1 | 29.41% | 272.43% | 221.31% | 14.3 |
| 2021 Q4 | 31.29% | 270.71% | 226.26% | −37.3 |
| 2021 Q3 | 27.59% | 320.14% | 274.71% | −44.8 |
經營效率單位：天
2026 Q2127.1 天60.8 天25.1 天187.9 天162.8 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 | 127.1 | 60.8 | 25.1 | 187.9 | 162.8 |
| 2026 Q1 | 167.3 | 95.0 | 32.7 | 262.3 | 229.7 |
| 2025 Q4 | 135.4 | 84.5 | 23.1 | 219.9 | 196.8 |
| 2025 Q3 | 214.2 | 109.0 | 33.2 | 323.1 | 290.0 |
| 2025 Q2 | 184.3 | 92.0 | 29.4 | 276.4 | 246.9 |
| 2025 Q1 | 140.6 | 88.3 | 32.5 | 228.9 | 196.4 |
| 2024 Q4 | 145.4 | 79.2 | 33.8 | 224.6 | 190.8 |
| 2024 Q3 | 143.2 | 75.4 | 31.2 | 218.6 | 187.3 |
| 2024 Q2 | 149.2 | 71.6 | 23.8 | 220.8 | 197.0 |
| 2024 Q1 | 174.9 | 81.0 | 23.6 | 255.9 | 232.3 |
| 2023 Q4 | 183.0 | 74.9 | 31.4 | 257.9 | 226.5 |
| 2023 Q3 | 121.5 | 64.6 | 27.0 | 186.2 | 159.1 |
| 2023 Q2 | 129.9 | 78.9 | 30.8 | 208.8 | 178.1 |
| 2023 Q1 | 110.5 | 79.9 | 33.2 | 190.4 | 157.3 |
| 2022 Q4 | 137.1 | 72.5 | 19.0 | 209.7 | 190.7 |
| 2022 Q3 | 223.2 | 85.8 | 29.0 | 308.9 | 279.9 |
| 2022 Q2 | 174.9 | 74.2 | 40.8 | 249.1 | 208.3 |
| 2022 Q1 | 122.2 | 58.3 | 42.7 | 180.5 | 137.8 |
| 2021 Q4 | 77.4 | 52.1 | 38.4 | 129.4 | 91.0 |
| 2021 Q3 | 58.0 | 54.7 | 39.9 | 112.7 | 72.8 |
現金流單位：億元
2026 Q2−0.67 億元−0.13 億元−0.79 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 | −0.67 | −0.13 | −0.79 |
| 2026 Q1 | −0.36 | 0.00 | −0.36 |
| 2025 Q4 | −0.25 | 0.00 | −0.25 |
| 2025 Q3 | 0.04 | 0.00 | 0.04 |
| 2025 Q2 | −0.06 | 0.00 | −0.06 |
| 2025 Q1 | −0.26 | 0.00 | −0.26 |
| 2024 Q4 | −0.04 | −0.01 | −0.05 |
| 2024 Q3 | −0.27 | −0.04 | −0.31 |
| 2024 Q2 | −0.15 | 0.08 | −0.08 |
| 2024 Q1 | −0.34 | −0.05 | −0.39 |
| 2023 Q4 | −0.77 | 0.00 | −0.78 |
| 2023 Q3 | −0.63 | −0.06 | −0.69 |
| 2023 Q2 | −0.70 | −0.02 | −0.72 |
| 2023 Q1 | −0.93 | −0.08 | −1.01 |
| 2022 Q4 | 0.27 | −0.08 | 0.20 |
| 2022 Q3 | 0.70 | −0.25 | 0.46 |
| 2022 Q2 | 1.60 | −2.77 | −1.17 |
| 2022 Q1 | −0.96 | −0.37 | −1.33 |
| 2021 Q4 | 0.32 | −0.15 | 0.17 |
| 2021 Q3 | 0.55 | −0.23 | 0.32 |
財經資料來源：FinLab