光鋐
495628.95−2.15−6.91%收盤・資料日 2026-11-06
法說 11/12
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q242.71%229.35%136.75%2.0 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 | 42.71% | 229.35% | 136.75% | 2.0 |
| 2026 Q1 | 41.10% | 211.98% | 135.33% | 8.8 |
| 2025 Q4 | 40.22% | 225.14% | 150.47% | 7.0 |
| 2025 Q3 | 40.65% | 231.35% | 153.15% | −0.5 |
| 2025 Q2 | 42.44% | 225.05% | 149.08% | −18.2 |
| 2025 Q1 | 37.57% | 252.98% | 165.60% | −4.6 |
| 2024 Q4 | 38.81% | 253.14% | 169.61% | −1.9 |
| 2024 Q3 | 38.59% | 268.86% | 179.69% | 0.3 |
| 2024 Q2 | 38.96% | 281.56% | 196.73% | 2.6 |
| 2024 Q1 | 39.51% | 246.62% | 177.98% | −3.4 |
| 2023 Q4 | 37.94% | 283.83% | 211.39% | −21.2 |
| 2023 Q3 | 36.94% | 318.76% | 232.66% | −3.6 |
| 2023 Q2 | 37.81% | 315.83% | 229.39% | −6.3 |
| 2023 Q1 | 37.59% | 309.96% | 220.16% | −8.1 |
| 2022 Q4 | 38.08% | 312.78% | 222.21% | −24.1 |
| 2022 Q3 | 36.53% | 320.88% | 218.87% | −5.9 |
| 2022 Q2 | 38.28% | 297.68% | 204.70% | −1.9 |
| 2022 Q1 | 37.65% | 325.18% | 233.43% | 11.9 |
| 2021 Q4 | 37.35% | 354.98% | 262.75% | 19.4 |
| 2021 Q3 | 38.13% | 297.54% | 214.31% | 23.2 |
經營效率單位：天
2026 Q2163.4 天188.8 天57.7 天352.3 天294.5 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 | 163.4 | 188.8 | 57.7 | 352.3 | 294.5 |
| 2026 Q1 | 161.9 | 170.2 | 56.7 | 332.1 | 275.4 |
| 2025 Q4 | 181.7 | 163.1 | 39.8 | 344.8 | 305.0 |
| 2025 Q3 | 159.2 | 129.0 | 30.2 | 288.2 | 258.0 |
| 2025 Q2 | 168.6 | 131.0 | 34.9 | 299.6 | 264.7 |
| 2025 Q1 | 195.3 | 149.4 | 37.5 | 344.7 | 307.2 |
| 2024 Q4 | 186.7 | 148.4 | 41.8 | 335.1 | 293.3 |
| 2024 Q3 | 161.9 | 135.7 | 46.1 | 297.6 | 251.5 |
| 2024 Q2 | 161.6 | 133.4 | 44.7 | 295.0 | 250.3 |
| 2024 Q1 | 188.1 | 129.1 | 38.2 | 317.2 | 279.0 |
| 2023 Q4 | 196.5 | 121.9 | 30.8 | 318.3 | 287.6 |
| 2023 Q3 | 185.7 | 124.8 | 29.9 | 310.5 | 280.7 |
| 2023 Q2 | 171.4 | 128.2 | 35.5 | 299.6 | 264.1 |
| 2023 Q1 | 159.9 | 132.1 | 35.9 | 292.0 | 256.1 |
| 2022 Q4 | 171.0 | 129.7 | 29.4 | 300.7 | 271.3 |
| 2022 Q3 | 198.0 | 173.4 | 34.9 | 371.4 | 336.5 |
| 2022 Q2 | 197.5 | 173.2 | 39.1 | 370.7 | 331.6 |
| 2022 Q1 | 197.1 | 156.6 | 42.9 | 353.7 | 310.8 |
| 2021 Q4 | 185.3 | 136.2 | 39.3 | 321.5 | 282.3 |
| 2021 Q3 | 152.0 | 108.0 | 35.8 | 259.9 | 224.2 |
現金流單位：億元
2026 Q2−0.76 億元−0.31 億元−1.06 億元
單季現金流（億元）
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| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | −0.76 | −0.31 | −1.06 |
| 2026 Q1 | −0.16 | −0.28 | −0.44 |
| 2025 Q4 | 2.13 | −0.28 | 1.85 |
| 2025 Q3 | 0.34 | −0.33 | 0.01 |
| 2025 Q2 | −0.14 | −0.24 | −0.38 |
| 2025 Q1 | 0.47 | −0.26 | 0.20 |
| 2024 Q4 | −0.17 | −0.12 | −0.30 |
| 2024 Q3 | −0.45 | −0.30 | −0.75 |
| 2024 Q2 | 0.20 | −0.24 | −0.04 |
| 2024 Q1 | −0.33 | −0.16 | −0.49 |
| 2023 Q4 | 0.31 | −0.19 | 0.12 |
| 2023 Q3 | 0.21 | −0.25 | −0.04 |
| 2023 Q2 | 0.22 | −0.34 | −0.12 |
| 2023 Q1 | 0.13 | −0.69 | −0.55 |
| 2022 Q4 | 1.05 | −0.50 | 0.55 |
| 2022 Q3 | 0.82 | −0.29 | 0.52 |
| 2022 Q2 | 0.69 | −0.35 | 0.34 |
| 2022 Q1 | 0.96 | −0.51 | 0.45 |
| 2021 Q4 | 1.68 | −0.39 | 1.30 |
| 2021 Q3 | 0.05 | −0.90 | −0.85 |
財經資料來源：FinLab