光譜
538118.05−0.95−5.00%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 Q253.68%107.67%72.75%7.4 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 | 53.68% | 107.67% | 72.75% | 7.4 |
| 2026 Q1 | 52.58% | 103.13% | 67.73% | 6.1 |
| 2025 Q4 | 52.84% | 101.19% | 62.31% | 4.0 |
| 2025 Q3 | 52.92% | 108.39% | 67.39% | 7.1 |
| 2025 Q2 | 41.96% | 139.14% | 90.53% | 7.1 |
| 2025 Q1 | 37.55% | 169.09% | 115.15% | 24.4 |
| 2024 Q4 | 35.19% | 181.36% | 96.02% | 9.6 |
| 2024 Q3 | 62.35% | 94.10% | 56.00% | 7.9 |
| 2024 Q2 | 60.23% | 82.66% | 38.76% | 5.5 |
| 2024 Q1 | 64.09% | 84.35% | 48.92% | 10.3 |
| 2023 Q4 | 62.88% | 82.57% | 30.61% | −4.2 |
| 2023 Q3 | 63.57% | 82.22% | 42.02% | 3.2 |
| 2023 Q2 | 61.73% | 63.80% | 37.69% | 8.1 |
| 2023 Q1 | 68.47% | 67.12% | 38.12% | 2.3 |
| 2022 Q4 | 8.37% | >999% | >999% | 25.8 |
| 2022 Q3 | 12.11% | 940.45% | 792.56% | 16.5 |
| 2022 Q2 | 11.40% | >999% | 849.81% | 11.8 |
| 2022 Q1 | 11.54% | >999% | 979.29% | 5.7 |
| 2021 Q4 | 10.95% | >999% | >999% | 30.0 |
| 2021 Q3 | 11.94% | >999% | >999% | 7.6 |
經營效率單位：天
2026 Q274.2 天130.8 天69.4 天205.0 天135.6 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 | 74.2 | 130.8 | 69.4 | 205.0 | 135.6 |
| 2026 Q1 | 85.8 | 144.8 | 74.7 | 230.5 | 155.9 |
| 2025 Q4 | 66.0 | 131.5 | 79.5 | 197.5 | 118.1 |
| 2025 Q3 | 49.5 | 120.6 | 74.8 | 170.2 | 95.3 |
| 2025 Q2 | 58.8 | 161.4 | 98.1 | 220.2 | 122.1 |
| 2025 Q1 | 42.8 | 109.6 | 58.4 | 152.5 | 94.1 |
| 2024 Q4 | 77.8 | 154.6 | 76.1 | 232.4 | 156.3 |
| 2024 Q3 | 72.2 | 149.4 | 78.3 | 221.6 | 143.4 |
| 2024 Q2 | 89.7 | 183.8 | 99.9 | 273.5 | 173.6 |
| 2024 Q1 | 44.6 | 120.3 | 57.6 | 164.9 | 107.4 |
| 2023 Q4 | 44.2 | 271.7 | 111.1 | 315.9 | 204.8 |
| 2023 Q3 | 81.4 | 406.7 | 203.1 | 488.1 | 285.0 |
| 2023 Q2 | 53.0 | 120.6 | 67.1 | 173.6 | 106.5 |
| 2023 Q1 | 102.6 | 178.7 | 82.6 | 281.3 | 198.7 |
| 2022 Q4 | 102.1 | 111.0 | 13.1 | 213.1 | 199.9 |
| 2022 Q3 | 102.4 | 128.5 | 12.9 | 230.9 | 218.0 |
| 2022 Q2 | 111.6 | 129.0 | 12.8 | 240.6 | 227.9 |
| 2022 Q1 | 124.5 | 115.4 | 15.5 | 239.9 | 224.4 |
| 2021 Q4 | 102.8 | 97.9 | 15.6 | 200.7 | 185.1 |
| 2021 Q3 | 113.8 | 121.0 | 18.3 | 234.8 | 216.5 |
現金流單位：億元
2026 Q23.28 億元−0.39 億元2.89 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 | 3.28 | −0.39 | 2.89 |
| 2026 Q1 | −0.88 | −0.01 | −0.89 |
| 2025 Q4 | 0.63 | 0.01 | 0.64 |
| 2025 Q3 | 0.63 | −12.06 | −11.43 |
| 2025 Q2 | 0.70 | −0.05 | 0.64 |
| 2025 Q1 | 3.08 | −0.18 | 2.89 |
| 2024 Q4 | 3.59 | −0.08 | 3.51 |
| 2024 Q3 | −0.84 | −0.09 | −0.93 |
| 2024 Q2 | 2.07 | −0.12 | 1.95 |
| 2024 Q1 | −0.31 | −0.08 | −0.39 |
| 2023 Q4 | −1.56 | −0.05 | −1.61 |
| 2023 Q3 | −0.96 | −0.03 | −0.99 |
| 2023 Q2 | 3.48 | −0.03 | 3.45 |
| 2023 Q1 | −0.96 | 0.00 | −0.96 |
| 2022 Q4 | 0.14 | −0.01 | 0.13 |
| 2022 Q3 | 0.32 | −0.01 | 0.32 |
| 2022 Q2 | 0.07 | −0.01 | 0.07 |
| 2022 Q1 | 0.15 | 0.00 | 0.15 |
| 2021 Q4 | 0.22 | −0.01 | 0.21 |
| 2021 Q3 | 0.18 | −0.01 | 0.17 |