聯光通
490346.05−2.95−6.02%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 Q239.15%186.03%152.25%−4.1 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 | 39.15% | 186.03% | 152.25% | −4.1 |
| 2026 Q1 | 30.19% | 167.51% | 124.06% | 34.2 |
| 2025 Q4 | 33.82% | 160.46% | 116.31% | 34.9 |
| 2025 Q3 | 28.53% | 226.65% | 164.54% | 274.0 |
| 2025 Q2 | 31.00% | 216.69% | 145.13% | 58.6 |
| 2025 Q1 | 25.54% | 282.11% | 204.42% | −130.8 |
| 2024 Q4 | 23.65% | 309.13% | 245.60% | −42.9 |
| 2024 Q3 | 18.17% | 446.24% | 377.11% | −79.4 |
| 2024 Q2 | 15.36% | 549.48% | 453.97% | 308.3 |
| 2024 Q1 | 12.20% | 815.39% | 665.02% | −55.4 |
| 2023 Q4 | 16.34% | 556.56% | 435.82% | 99.4 |
| 2023 Q3 | 22.86% | 409.10% | 320.81% | −18.3 |
| 2023 Q2 | 16.92% | 545.83% | 407.17% | −28.1 |
| 2023 Q1 | 34.28% | 270.56% | 223.14% | −27.8 |
| 2022 Q4 | 44.26% | 203.99% | 147.83% | 26.2 |
| 2022 Q3 | 44.67% | 236.18% | 172.67% | −2.7 |
| 2022 Q2 | 45.28% | 263.61% | 175.35% | −43.5 |
| 2022 Q1 | 33.75% | 309.41% | 191.17% | −15.8 |
| 2021 Q4 | 48.44% | 188.08% | 136.29% | −41.3 |
| 2021 Q3 | 34.53% | 270.44% | 180.63% | 8.5 |
經營效率單位：天
2026 Q26.0 天17.5 天29.0 天23.6 天−5.5 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 | 6.0 | 17.5 | 29.0 | 23.6 | −5.5 |
| 2026 Q1 | 7.7 | 26.4 | 13.7 | 34.1 | 20.3 |
| 2025 Q4 | 10.3 | 32.1 | 29.7 | 42.4 | 12.7 |
| 2025 Q3 | 9.3 | 23.6 | 25.9 | 32.9 | 7.0 |
| 2025 Q2 | 13.2 | 22.7 | 15.1 | 36.0 | 20.9 |
| 2025 Q1 | 26.5 | 40.4 | 42.4 | 66.8 | 24.4 |
| 2024 Q4 | 21.7 | 33.0 | 50.0 | 54.7 | 4.7 |
| 2024 Q3 | 25.5 | 31.2 | 37.3 | 56.7 | 19.5 |
| 2024 Q2 | 23.0 | 34.8 | 24.4 | 57.8 | 33.4 |
| 2024 Q1 | 59.5 | 56.2 | 26.3 | 115.7 | 89.4 |
| 2023 Q4 | 36.2 | 34.9 | 37.3 | 71.0 | 33.7 |
| 2023 Q3 | 20.3 | 46.6 | 47.8 | 66.9 | 19.1 |
| 2023 Q2 | 58.9 | 70.0 | 196.9 | 128.9 | −68.0 |
| 2023 Q1 | 31.7 | 41.9 | 214.0 | 73.6 | −140.4 |
| 2022 Q4 | 21.0 | 32.0 | 112.2 | 53.0 | −59.2 |
| 2022 Q3 | 27.7 | 36.2 | 67.3 | 63.9 | −3.4 |
| 2022 Q2 | 44.6 | 50.3 | 52.0 | 94.9 | 43.0 |
| 2022 Q1 | 52.9 | 64.8 | 116.8 | 117.7 | 0.9 |
| 2021 Q4 | 43.0 | 41.0 | 102.9 | 84.0 | −18.9 |
| 2021 Q3 | 32.4 | 25.3 | 40.4 | 57.7 | 17.2 |
現金流單位：億元
2026 Q2−0.13 億元−0.03 億元−0.16 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 | −0.13 | −0.03 | −0.16 |
| 2026 Q1 | −0.31 | −0.01 | −0.32 |
| 2025 Q4 | −0.34 | 0.00 | −0.35 |
| 2025 Q3 | 1.12 | −0.01 | 1.11 |
| 2025 Q2 | 1.00 | 0.00 | 1.00 |
| 2025 Q1 | −0.81 | 0.00 | −0.81 |
| 2024 Q4 | −0.61 | 0.00 | −0.61 |
| 2024 Q3 | 0.62 | −0.04 | 0.58 |
| 2024 Q2 | −0.02 | −0.11 | −0.12 |
| 2024 Q1 | −0.17 | −0.05 | −0.22 |
| 2023 Q4 | −1.61 | 0.00 | −1.61 |
| 2023 Q3 | −0.12 | — | −0.12 |
| 2023 Q2 | 1.36 | — | 1.36 |
| 2023 Q1 | −0.57 | — | −0.57 |
| 2022 Q4 | 0.34 | 0.00 | 0.34 |
| 2022 Q3 | 0.21 | — | 0.21 |
| 2022 Q2 | 0.06 | — | 0.06 |
| 2022 Q1 | −0.33 | 0.00 | −0.33 |
| 2021 Q4 | −0.13 | 0.00 | −0.13 |
| 2021 Q3 | 0.11 | 0.00 | 0.10 |
財經資料來源：FinLab