今國光
620965.3−4.5−6.45%收盤・資料日 2026-11-06
法說 11/20
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q232.47%218.56%165.45%64.6 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 | 32.47% | 218.56% | 165.45% | 64.6 |
| 2026 Q1 | 33.30% | 217.31% | 165.87% | 68.6 |
| 2025 Q4 | 35.85% | 230.79% | 178.51% | 29.3 |
| 2025 Q3 | 31.72% | 187.34% | 141.73% | 27.5 |
| 2025 Q2 | 28.36% | 197.16% | 149.04% | 12.7 |
| 2025 Q1 | 27.19% | 212.56% | 162.94% | 4.4 |
| 2024 Q4 | 25.61% | 227.01% | 163.36% | −18.5 |
| 2024 Q3 | 22.07% | 257.06% | 182.67% | −22.3 |
| 2024 Q2 | 27.15% | 219.34% | 170.66% | −4.2 |
| 2024 Q1 | 26.13% | 231.36% | 177.07% | −8.6 |
| 2023 Q4 | 25.96% | 232.46% | 175.12% | −44.8 |
| 2023 Q3 | 27.28% | 221.33% | 158.69% | −7.7 |
| 2023 Q2 | 30.64% | 273.88% | 192.77% | 26.6 |
| 2023 Q1 | 31.44% | 253.92% | 173.89% | −14.1 |
| 2022 Q4 | 29.46% | 284.77% | 201.95% | 7.1 |
| 2022 Q3 | 30.50% | 271.23% | 185.57% | 18.0 |
| 2022 Q2 | 32.37% | 252.41% | 170.17% | 3.6 |
| 2022 Q1 | 29.34% | 299.79% | 191.95% | −4.3 |
| 2021 Q4 | 31.05% | 278.47% | 179.84% | −2.2 |
| 2021 Q3 | 34.51% | 248.55% | 165.91% | −32.0 |
經營效率單位：天
2026 Q2109.9 天63.0 天63.3 天173.0 天109.7 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 | 109.9 | 63.0 | 63.3 | 173.0 | 109.7 |
| 2026 Q1 | 110.5 | 65.9 | 72.2 | 176.4 | 104.2 |
| 2025 Q4 | 86.5 | 50.7 | 53.1 | 137.2 | 84.1 |
| 2025 Q3 | 84.1 | 65.4 | 51.6 | 149.5 | 97.9 |
| 2025 Q2 | 95.7 | 74.0 | 50.0 | 169.7 | 119.7 |
| 2025 Q1 | 90.7 | 67.2 | 41.9 | 158.0 | 116.1 |
| 2024 Q4 | 86.1 | 78.2 | 40.3 | 164.3 | 124.0 |
| 2024 Q3 | 104.9 | 100.1 | 47.6 | 205.0 | 157.4 |
| 2024 Q2 | 98.7 | 84.0 | 46.1 | 182.7 | 136.7 |
| 2024 Q1 | 104.8 | 87.4 | 46.2 | 192.2 | 146.0 |
| 2023 Q4 | 117.6 | 90.6 | 42.2 | 208.2 | 166.0 |
| 2023 Q3 | 108.9 | 92.2 | 39.6 | 201.1 | 161.5 |
| 2023 Q2 | 107.0 | 103.8 | 49.3 | 210.9 | 161.5 |
| 2023 Q1 | 117.8 | 97.3 | 57.1 | 215.1 | 158.0 |
| 2022 Q4 | 108.1 | 82.3 | 52.0 | 190.4 | 138.4 |
| 2022 Q3 | 101.0 | 81.0 | 51.3 | 182.0 | 130.7 |
| 2022 Q2 | 90.6 | 81.8 | 50.0 | 172.4 | 122.4 |
| 2022 Q1 | 99.5 | 90.1 | 56.6 | 189.7 | 133.1 |
| 2021 Q4 | 79.5 | 77.8 | 51.6 | 157.3 | 105.7 |
| 2021 Q3 | 80.0 | 87.2 | 59.2 | 167.2 | 108.0 |
現金流單位：億元
2026 Q21.15 億元−1.21 億元−0.06 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 | 1.15 | −1.21 | −0.06 |
| 2026 Q1 | 1.27 | −0.36 | 0.92 |
| 2025 Q4 | 0.59 | −2.46 | −1.87 |
| 2025 Q3 | 0.24 | −0.86 | −0.62 |
| 2025 Q2 | 1.20 | −0.23 | 0.97 |
| 2025 Q1 | 0.34 | −0.52 | −0.19 |
| 2024 Q4 | 0.71 | −0.29 | 0.41 |
| 2024 Q3 | 0.10 | −0.32 | −0.23 |
| 2024 Q2 | 1.16 | −0.40 | 0.76 |
| 2024 Q1 | 1.14 | −0.20 | 0.94 |
| 2023 Q4 | 1.19 | −0.69 | 0.51 |
| 2023 Q3 | 1.03 | −0.27 | 0.76 |
| 2023 Q2 | 0.88 | −0.13 | 0.74 |
| 2023 Q1 | 0.96 | −0.08 | 0.88 |
| 2022 Q4 | 1.08 | −0.27 | 0.81 |
| 2022 Q3 | 0.86 | −0.23 | 0.63 |
| 2022 Q2 | 1.61 | −0.16 | 1.45 |
| 2022 Q1 | 1.40 | −0.15 | 1.25 |
| 2021 Q4 | −1.44 | −0.20 | −1.64 |
| 2021 Q3 | −0.35 | −0.30 | −0.65 |
財經資料來源：FinLab