光聯
531516.80−0.85−4.82%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 Q224.47%382.37%331.76%2,887.1 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 | 24.47% | 382.37% | 331.76% | 2,887.1 |
| 2026 Q1 | 24.93% | 365.81% | 310.79% | 2,874.7 |
| 2025 Q4 | 19.57% | 473.09% | 387.09% | 2,430.5 |
| 2025 Q3 | 19.64% | 464.33% | 373.14% | 3,068.7 |
| 2025 Q2 | 27.16% | 329.16% | 269.12% | −628.0 |
| 2025 Q1 | 28.49% | 319.73% | 268.10% | 1,941.0 |
| 2024 Q4 | 20.18% | 466.51% | 399.67% | 1,534.8 |
| 2024 Q3 | 18.70% | 520.43% | 442.92% | 1,106.3 |
| 2024 Q2 | 22.70% | 420.32% | 359.58% | 1,525.0 |
| 2024 Q1 | 23.78% | 394.69% | 335.37% | 688.1 |
| 2023 Q4 | 17.61% | 559.86% | 478.95% | −308.7 |
| 2023 Q3 | 18.93% | 510.41% | 426.10% | 799.2 |
| 2023 Q2 | 28.55% | 325.13% | 277.03% | 1,784.6 |
| 2023 Q1 | 30.88% | 297.37% | 240.85% | 1,632.3 |
| 2022 Q4 | 21.60% | 448.58% | 348.74% | 2,075.8 |
| 2022 Q3 | 27.27% | 358.87% | 267.85% | 812.7 |
| 2022 Q2 | 31.20% | 306.94% | 240.76% | 2,878.3 |
| 2022 Q1 | 30.50% | 317.17% | 250.45% | 364.1 |
| 2021 Q4 | 24.71% | 412.77% | 326.60% | 339.9 |
| 2021 Q3 | 28.96% | 343.30% | 272.37% | 175.6 |
經營效率單位：天
2026 Q268.8 天67.7 天55.2 天136.5 天81.3 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 | 68.8 | 67.7 | 55.2 | 136.5 | 81.3 |
| 2026 Q1 | 71.7 | 74.3 | 58.6 | 146.0 | 87.4 |
| 2025 Q4 | 70.9 | 71.3 | 54.8 | 142.2 | 87.4 |
| 2025 Q3 | 70.6 | 75.9 | 59.9 | 146.5 | 86.6 |
| 2025 Q2 | 64.5 | 67.2 | 61.2 | 131.7 | 70.5 |
| 2025 Q1 | 73.1 | 62.2 | 61.3 | 135.3 | 74.0 |
| 2024 Q4 | 76.0 | 57.4 | 51.0 | 133.4 | 82.4 |
| 2024 Q3 | 87.9 | 71.3 | 57.9 | 159.2 | 101.3 |
| 2024 Q2 | 77.1 | 71.4 | 54.9 | 148.6 | 93.7 |
| 2024 Q1 | 78.0 | 82.6 | 56.3 | 160.5 | 104.2 |
| 2023 Q4 | 76.6 | 89.0 | 58.7 | 165.6 | 106.9 |
| 2023 Q3 | 63.4 | 78.5 | 55.5 | 141.9 | 86.4 |
| 2023 Q2 | 46.5 | 71.1 | 47.0 | 117.5 | 70.5 |
| 2023 Q1 | 45.3 | 88.1 | 46.6 | 133.4 | 86.8 |
| 2022 Q4 | 43.6 | 93.8 | 52.0 | 137.4 | 85.4 |
| 2022 Q3 | 57.3 | 96.3 | 62.6 | 153.6 | 91.0 |
| 2022 Q2 | 56.0 | 87.8 | 61.8 | 143.7 | 81.9 |
| 2022 Q1 | 53.8 | 94.5 | 70.7 | 148.3 | 77.6 |
| 2021 Q4 | 57.3 | 83.7 | 60.5 | 141.0 | 80.5 |
| 2021 Q3 | 45.5 | 79.0 | 56.4 | 124.6 | 68.2 |
現金流單位：億元
2026 Q20.73 億元−0.02 億元0.71 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 | 0.73 | −0.02 | 0.71 |
| 2026 Q1 | 1.37 | −0.01 | 1.35 |
| 2025 Q4 | 0.75 | −0.04 | 0.71 |
| 2025 Q3 | −0.29 | −0.11 | −0.40 |
| 2025 Q2 | −0.19 | −0.04 | −0.22 |
| 2025 Q1 | 1.19 | −0.01 | 1.18 |
| 2024 Q4 | 0.53 | −0.11 | 0.42 |
| 2024 Q3 | 0.58 | −0.21 | 0.36 |
| 2024 Q2 | −0.48 | −0.01 | −0.48 |
| 2024 Q1 | 0.34 | −0.03 | 0.31 |
| 2023 Q4 | 0.00 | 0.00 | 0.00 |
| 2023 Q3 | −0.22 | −0.03 | −0.24 |
| 2023 Q2 | 1.21 | −0.09 | 1.11 |
| 2023 Q1 | 1.08 | −0.08 | 1.00 |
| 2022 Q4 | 0.37 | 0.04 | 0.41 |
| 2022 Q3 | 1.83 | −0.06 | 1.77 |
| 2022 Q2 | −0.14 | −0.02 | −0.16 |
| 2022 Q1 | 0.73 | −0.01 | 0.72 |
| 2021 Q4 | 1.27 | −0.01 | 1.25 |
| 2021 Q3 | −0.64 | −0.02 | −0.66 |