日月光投控
3711527−45−7.87%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 Q260.87%107.01%78.46%12.0 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 | 60.87% | 107.01% | 78.46% | 12.0 |
| 2026 Q1 | 60.19% | 114.67% | 85.73% | 9.9 |
| 2025 Q4 | 58.02% | 128.42% | 96.67% | 9.4 |
| 2025 Q3 | 59.70% | 113.30% | 84.48% | 8.3 |
| 2025 Q2 | 58.84% | 102.02% | 75.76% | 6.5 |
| 2025 Q1 | 56.73% | 104.07% | 78.93% | 6.7 |
| 2024 Q4 | 53.32% | 119.20% | 89.88% | 7.4 |
| 2024 Q3 | 53.67% | 118.28% | 86.02% | 8.1 |
| 2024 Q2 | 52.63% | 117.47% | 86.75% | 7.0 |
| 2024 Q1 | 54.19% | 119.19% | 88.38% | 5.9 |
| 2023 Q4 | 52.28% | 117.54% | 86.58% | 8.1 |
| 2023 Q3 | 54.98% | 121.19% | 86.77% | 8.5 |
| 2023 Q2 | 55.78% | 120.05% | 83.15% | 7.9 |
| 2023 Q1 | 57.11% | 115.75% | 76.90% | 6.5 |
| 2022 Q4 | 54.75% | 135.14% | 91.00% | 15.6 |
| 2022 Q3 | 58.57% | 121.55% | 82.41% | 21.9 |
| 2022 Q2 | 60.97% | 117.96% | 80.96% | 27.4 |
| 2022 Q1 | 62.11% | 122.46% | 86.16% | 25.1 |
| 2021 Q4 | 59.19% | 138.61% | 101.62% | 53.3 |
| 2021 Q3 | 61.42% | 135.10% | 91.61% | 27.5 |
經營效率單位：天
2026 Q264.3 天49.1 天56.3 天113.4 天57.0 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 | 64.3 | 49.1 | 56.3 | 113.4 | 57.0 |
| 2026 Q1 | 66.0 | 47.8 | 57.7 | 113.8 | 56.0 |
| 2025 Q4 | 64.3 | 43.2 | 57.1 | 107.5 | 50.4 |
| 2025 Q3 | 61.9 | 40.3 | 52.6 | 102.2 | 49.6 |
| 2025 Q2 | 64.4 | 42.7 | 52.9 | 107.1 | 54.2 |
| 2025 Q1 | 68.7 | 44.8 | 56.5 | 113.5 | 57.0 |
| 2024 Q4 | 64.0 | 43.8 | 54.1 | 107.7 | 53.7 |
| 2024 Q3 | 61.7 | 45.2 | 52.4 | 106.9 | 54.5 |
| 2024 Q2 | 64.9 | 49.4 | 53.5 | 114.3 | 60.8 |
| 2024 Q1 | 67.6 | 51.6 | 55.8 | 119.2 | 63.4 |
| 2023 Q4 | 60.7 | 47.5 | 50.6 | 108.1 | 57.6 |
| 2023 Q3 | 63.0 | 54.5 | 51.6 | 117.5 | 65.9 |
| 2023 Q2 | 63.7 | 65.0 | 52.1 | 128.7 | 76.6 |
| 2023 Q1 | 71.9 | 73.0 | 58.3 | 144.9 | 86.6 |
| 2022 Q4 | 65.5 | 61.8 | 58.3 | 127.3 | 69.0 |
| 2022 Q3 | 62.1 | 59.3 | 57.8 | 121.5 | 63.7 |
| 2022 Q2 | 63.5 | 65.5 | 61.7 | 128.9 | 67.2 |
| 2022 Q1 | 70.2 | 62.8 | 66.3 | 132.9 | 66.6 |
| 2021 Q4 | 59.0 | 49.2 | 54.6 | 108.2 | 53.6 |
| 2021 Q3 | 59.6 | 58.5 | 58.6 | 118.1 | 59.5 |
現金流單位：億元
2026 Q2538.53 億元−815.11 億元−276.58 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 | 538.53 | −815.11 | −276.58 |
| 2026 Q1 | 391.24 | −459.59 | −68.36 |
| 2025 Q4 | 733.36 | −384.51 | 348.85 |
| 2025 Q3 | 166.65 | −451.72 | −285.07 |
| 2025 Q2 | 425.90 | −438.86 | −12.96 |
| 2025 Q1 | 222.26 | −371.33 | −149.08 |
| 2024 Q4 | 365.77 | −318.64 | 47.12 |
| 2024 Q3 | 264.48 | −201.53 | 62.94 |
| 2024 Q2 | 222.41 | −148.58 | 73.83 |
| 2024 Q1 | 185.36 | −126.46 | 58.90 |
| 2023 Q4 | 530.32 | −119.69 | 410.64 |
| 2023 Q3 | 221.31 | −145.49 | 75.82 |
| 2023 Q2 | 251.78 | −122.83 | 128.94 |
| 2023 Q1 | 334.06 | −153.57 | 180.49 |
| 2022 Q4 | 518.80 | −202.59 | 316.21 |
| 2022 Q3 | 238.65 | −175.69 | 62.96 |
| 2022 Q2 | 226.13 | −175.10 | 51.03 |
| 2022 Q1 | 287.77 | −173.03 | 114.75 |
| 2021 Q4 | 338.53 | −166.72 | 171.81 |
| 2021 Q3 | 178.33 | −206.40 | −28.07 |
財經資料來源：FinLab