國光生
414216.35−0.25−1.51%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 Q242.01%447.02%303.01%−23.9 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 | 42.01% | 447.02% | 303.01% | −23.9 |
| 2026 Q1 | 38.01% | 210.30% | 159.81% | −26.1 |
| 2025 Q4 | 38.34% | 211.61% | 169.00% | 20.3 |
| 2025 Q3 | 42.09% | 185.01% | 135.82% | −3.4 |
| 2025 Q2 | 40.73% | 200.16% | 138.73% | −35.8 |
| 2025 Q1 | 36.37% | 265.59% | 203.49% | −45.3 |
| 2024 Q4 | 34.43% | 310.86% | 249.72% | −7.9 |
| 2024 Q3 | 34.56% | 328.23% | 245.53% | 32.2 |
| 2024 Q2 | 38.18% | 263.94% | 192.50% | −28.0 |
| 2024 Q1 | 40.18% | 242.97% | 200.24% | −18.9 |
| 2023 Q4 | 39.08% | 262.98% | 228.05% | −49.9 |
| 2023 Q3 | 32.77% | 434.51% | 337.24% | 22.7 |
| 2023 Q2 | 34.36% | 380.23% | 290.67% | −32.1 |
| 2023 Q1 | 31.04% | 595.18% | 485.84% | −46.2 |
| 2022 Q4 | 28.46% | 897.39% | 760.26% | 3.3 |
| 2022 Q3 | 28.67% | >999% | 860.55% | 58.7 |
| 2022 Q2 | 30.37% | 907.04% | 710.21% | −2.9 |
| 2022 Q1 | 23.09% | 650.68% | 534.93% | −99.4 |
| 2021 Q4 | 19.69% | >999% | >999% | 78.6 |
| 2021 Q3 | 23.92% | 665.46% | 527.02% | 46.7 |
經營效率單位：天
2026 Q2186.6 天528.2 天59.1 天714.7 天655.7 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 | 186.6 | 528.2 | 59.1 | 714.7 | 655.7 |
| 2026 Q1 | 157.9 | 338.5 | 13.9 | 496.4 | 482.5 |
| 2025 Q4 | 36.1 | 164.7 | 8.3 | 200.8 | 192.5 |
| 2025 Q3 | 60.8 | 199.9 | 22.4 | 260.7 | 238.3 |
| 2025 Q2 | 157.8 | 482.4 | 57.1 | 640.2 | 583.1 |
| 2025 Q1 | 235.8 | 310.5 | 19.2 | 546.2 | 527.1 |
| 2024 Q4 | 74.2 | 155.9 | 9.5 | 230.0 | 220.5 |
| 2024 Q3 | 54.0 | 184.4 | 15.8 | 238.4 | 222.6 |
| 2024 Q2 | 432.2 | 656.3 | 66.3 | 1,088.5 | 1,022.2 |
| 2024 Q1 | 1,778.2 | 485.6 | 45.3 | 2,263.8 | 2,218.5 |
| 2023 Q4 | 196.6 | 123.3 | 7.7 | 319.9 | 312.2 |
| 2023 Q3 | 73.5 | 159.8 | 8.3 | 233.4 | 225.1 |
| 2023 Q2 | 555.1 | 438.6 | 40.9 | 993.6 | 952.7 |
| 2023 Q1 | 288.5 | 282.9 | 31.4 | 571.5 | 540.0 |
| 2022 Q4 | 141.5 | 185.1 | 22.7 | 326.6 | 303.9 |
| 2022 Q3 | 67.8 | 137.2 | 26.8 | 205.0 | 178.2 |
| 2022 Q2 | 33.1 | 211.2 | 38.7 | 244.3 | 205.6 |
| 2022 Q1 | 125.0 | 303.3 | 23.1 | 428.3 | 405.2 |
| 2021 Q4 | 34.0 | 114.8 | 12.7 | 148.8 | 136.1 |
| 2021 Q3 | 32.9 | 152.2 | 27.7 | 185.1 | 157.4 |
現金流單位：億元
2026 Q2−2.92 億元−0.15 億元−3.07 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 | −2.92 | −0.15 | −3.07 |
| 2026 Q1 | −2.06 | −0.66 | −2.72 |
| 2025 Q4 | 8.36 | −0.57 | 7.79 |
| 2025 Q3 | −3.49 | −0.59 | −4.08 |
| 2025 Q2 | −2.66 | −0.02 | −2.68 |
| 2025 Q1 | −2.09 | −1.19 | −3.28 |
| 2024 Q4 | 6.59 | −0.43 | 6.16 |
| 2024 Q3 | −2.98 | −0.23 | −3.21 |
| 2024 Q2 | −3.36 | −0.61 | −3.96 |
| 2024 Q1 | 6.57 | −0.28 | 6.28 |
| 2023 Q4 | −0.98 | −0.33 | −1.31 |
| 2023 Q3 | −2.87 | −0.21 | −3.09 |
| 2023 Q2 | −1.71 | −0.67 | −2.38 |
| 2023 Q1 | −3.31 | −0.99 | −4.30 |
| 2022 Q4 | 6.79 | −0.58 | 6.21 |
| 2022 Q3 | −3.63 | −0.47 | −4.10 |
| 2022 Q2 | −4.04 | −0.68 | −4.72 |
| 2022 Q1 | −1.98 | −1.68 | −3.66 |
| 2021 Q4 | 6.57 | 1.39 | 7.97 |
| 2021 Q3 | −4.33 | −6.81 | −11.14 |