光隆精密-KY
458145.05−1.00−2.17%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 Q253.49%235.97%181.67%9.5 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 | 53.49% | 235.97% | 181.67% | 9.5 |
| 2026 Q1 | 49.59% | 294.62% | 230.04% | 8.2 |
| 2025 Q4 | 50.56% | 329.48% | 268.56% | 7.2 |
| 2025 Q3 | 50.96% | 351.84% | 289.16% | 14.1 |
| 2025 Q2 | 44.43% | 209.45% | 160.58% | 28.1 |
| 2025 Q1 | 36.96% | 245.96% | 181.18% | 40.3 |
| 2024 Q4 | 36.39% | 239.89% | 174.30% | 40.9 |
| 2024 Q3 | 36.69% | 228.79% | 165.34% | 30.2 |
| 2024 Q2 | 42.12% | 198.52% | 149.84% | 31.2 |
| 2024 Q1 | 37.28% | 235.34% | 175.72% | 32.5 |
| 2023 Q4 | 39.34% | 213.63% | 157.40% | 39.0 |
| 2023 Q3 | 39.21% | 213.71% | 150.93% | 41.0 |
| 2023 Q2 | 42.84% | 197.63% | 143.64% | 54.5 |
| 2023 Q1 | 37.86% | 271.96% | 199.25% | 44.5 |
| 2022 Q4 | 41.56% | 235.69% | 167.53% | 31.8 |
| 2022 Q3 | 40.63% | 252.53% | 173.80% | 40.1 |
| 2022 Q2 | 45.01% | 145.40% | 97.93% | 42.9 |
| 2022 Q1 | 33.15% | 195.96% | 116.76% | 34.1 |
| 2021 Q4 | 35.72% | 174.75% | 103.86% | 41.6 |
| 2021 Q3 | 37.13% | 157.01% | 91.36% | 44.4 |
經營效率單位：天
2026 Q260.5 天138.4 天88.5 天198.9 天110.4 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 | 60.5 | 138.4 | 88.5 | 198.9 | 110.4 |
| 2026 Q1 | 64.8 | 148.5 | 89.4 | 213.3 | 123.9 |
| 2025 Q4 | 68.0 | 143.0 | 83.0 | 210.9 | 127.9 |
| 2025 Q3 | 62.2 | 138.1 | 81.1 | 200.3 | 119.3 |
| 2025 Q2 | 58.9 | 143.0 | 87.1 | 202.0 | 114.9 |
| 2025 Q1 | 55.2 | 144.2 | 84.7 | 199.4 | 114.7 |
| 2024 Q4 | 62.6 | 151.6 | 87.4 | 214.3 | 126.9 |
| 2024 Q3 | 67.4 | 137.4 | 85.9 | 204.8 | 118.9 |
| 2024 Q2 | 67.2 | 120.8 | 79.0 | 188.0 | 109.0 |
| 2024 Q1 | 65.9 | 122.2 | 79.4 | 188.0 | 108.6 |
| 2023 Q4 | 64.4 | 120.5 | 81.0 | 185.0 | 104.0 |
| 2023 Q3 | 62.1 | 123.2 | 84.3 | 185.3 | 101.0 |
| 2023 Q2 | 62.7 | 124.9 | 78.3 | 187.6 | 109.3 |
| 2023 Q1 | 62.0 | 130.0 | 77.4 | 192.0 | 114.6 |
| 2022 Q4 | 68.1 | 137.2 | 78.2 | 205.3 | 127.2 |
| 2022 Q3 | 68.0 | 148.7 | 82.3 | 216.7 | 134.4 |
| 2022 Q2 | 61.2 | 149.2 | 83.9 | 210.3 | 126.5 |
| 2022 Q1 | 68.1 | 161.3 | 93.3 | 229.4 | 136.1 |
| 2021 Q4 | 65.8 | 139.1 | 93.4 | 204.9 | 111.4 |
| 2021 Q3 | 66.5 | 128.0 | 97.3 | 194.5 | 97.3 |
現金流單位：億元
2026 Q20.67 億元−0.55 億元0.11 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 | −0.55 | 0.11 |
| 2026 Q1 | 0.42 | −2.18 | −1.76 |
| 2025 Q4 | 0.47 | −0.28 | 0.18 |
| 2025 Q3 | 0.50 | −0.84 | −0.35 |
| 2025 Q2 | 0.89 | −0.01 | 0.88 |
| 2025 Q1 | 0.21 | −0.64 | −0.43 |
| 2024 Q4 | 1.12 | 0.01 | 1.13 |
| 2024 Q3 | 0.46 | −0.02 | 0.44 |
| 2024 Q2 | 0.81 | −0.06 | 0.75 |
| 2024 Q1 | 0.13 | −0.01 | 0.12 |
| 2023 Q4 | 0.96 | −0.12 | 0.84 |
| 2023 Q3 | 0.55 | −0.63 | −0.08 |
| 2023 Q2 | 1.54 | −0.02 | 1.52 |
| 2023 Q1 | 0.31 | −0.01 | 0.30 |
| 2022 Q4 | 1.18 | −0.03 | 1.15 |
| 2022 Q3 | 0.37 | −2.07 | −1.70 |
| 2022 Q2 | 0.52 | −0.01 | 0.51 |
| 2022 Q1 | 0.05 | −0.02 | 0.03 |
| 2021 Q4 | 0.03 | −0.14 | −0.11 |
| 2021 Q3 | 0.21 | −0.05 | 0.16 |