光聖
64421,005−65−6.07%收盤・資料日 2026-11-06
股期
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q231.99%217.81%184.21%99.8 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 | 31.99% | 217.81% | 184.21% | 99.8 |
| 2026 Q1 | 53.24% | 215.86% | 184.30% | 55.9 |
| 2025 Q4 | 49.04% | 268.62% | 238.08% | 98.7 |
| 2025 Q3 | 55.10% | 144.93% | 123.16% | 71.7 |
| 2025 Q2 | 59.31% | 163.45% | 138.12% | 32.1 |
| 2025 Q1 | 56.03% | 173.95% | 143.42% | 58.2 |
| 2024 Q4 | 47.41% | 231.45% | 176.25% | 103.2 |
| 2024 Q3 | 43.11% | 211.32% | 136.52% | 116.5 |
| 2024 Q2 | 42.65% | 211.83% | 153.42% | 137.8 |
| 2024 Q1 | 27.53% | 236.42% | 154.53% | 44.4 |
| 2023 Q4 | 38.74% | 213.60% | 154.94% | 14.8 |
| 2023 Q3 | 37.74% | 260.69% | 204.15% | 29.4 |
| 2023 Q2 | 42.69% | 230.50% | 169.48% | 34.4 |
| 2023 Q1 | 42.23% | 230.78% | 160.79% | 2.7 |
| 2022 Q4 | 41.58% | 236.32% | 159.22% | 5.4 |
| 2022 Q3 | 40.73% | 247.05% | 166.81% | 81.8 |
| 2022 Q2 | 42.82% | 227.34% | 140.66% | 55.9 |
| 2022 Q1 | 43.27% | 229.78% | 140.58% | 53.8 |
| 2021 Q4 | 43.76% | 224.73% | 149.51% | 26.1 |
| 2021 Q3 | 42.76% | 241.22% | 165.42% | 19.1 |
經營效率單位：天
2026 Q245.6 天123.5 天58.9 天169.1 天110.2 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 | 45.6 | 123.5 | 58.9 | 169.1 | 110.2 |
| 2026 Q1 | 58.8 | 110.2 | 42.7 | 168.9 | 126.3 |
| 2025 Q4 | 49.3 | 80.4 | 32.4 | 129.7 | 97.2 |
| 2025 Q3 | 54.6 | 92.6 | 43.3 | 147.2 | 103.9 |
| 2025 Q2 | 35.9 | 82.1 | 34.5 | 118.1 | 83.5 |
| 2025 Q1 | 40.3 | 94.6 | 28.7 | 134.9 | 106.2 |
| 2024 Q4 | 28.9 | 102.9 | 29.8 | 131.8 | 102.0 |
| 2024 Q3 | 46.1 | 178.4 | 63.5 | 224.5 | 161.0 |
| 2024 Q2 | 47.9 | 119.8 | 48.0 | 167.7 | 119.7 |
| 2024 Q1 | 49.2 | 153.8 | 55.6 | 203.0 | 147.4 |
| 2023 Q4 | 73.2 | 152.2 | 49.8 | 225.4 | 175.6 |
| 2023 Q3 | 77.7 | 118.7 | 39.0 | 196.4 | 157.4 |
| 2023 Q2 | 81.9 | 136.4 | 37.4 | 218.3 | 180.9 |
| 2023 Q1 | 93.3 | 146.4 | 41.1 | 239.7 | 198.6 |
| 2022 Q4 | 117.7 | 172.4 | 47.4 | 290.0 | 242.6 |
| 2022 Q3 | 82.7 | 134.3 | 31.5 | 217.0 | 185.5 |
| 2022 Q2 | 80.8 | 147.4 | 38.6 | 228.2 | 189.6 |
| 2022 Q1 | 83.7 | 142.6 | 52.5 | 226.3 | 173.8 |
| 2021 Q4 | 102.6 | 131.1 | 56.5 | 233.8 | 177.3 |
| 2021 Q3 | 85.3 | 100.5 | 44.6 | 185.8 | 141.1 |
現金流單位：億元
2026 Q214.72 億元−0.24 億元14.48 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 | 14.72 | −0.24 | 14.48 |
| 2026 Q1 | 0.72 | −0.33 | 0.39 |
| 2025 Q4 | 12.82 | −0.49 | 12.33 |
| 2025 Q3 | 8.09 | −0.20 | 7.89 |
| 2025 Q2 | 2.39 | −0.39 | 2.00 |
| 2025 Q1 | 8.86 | −0.07 | 8.79 |
| 2024 Q4 | 8.97 | −0.20 | 8.77 |
| 2024 Q3 | 8.33 | −0.07 | 8.25 |
| 2024 Q2 | 0.13 | −0.01 | 0.11 |
| 2024 Q1 | −0.26 | −2.88 | −3.14 |
| 2023 Q4 | 1.58 | −0.06 | 1.52 |
| 2023 Q3 | 2.71 | −0.02 | 2.69 |
| 2023 Q2 | 3.68 | −0.06 | 3.61 |
| 2023 Q1 | −0.99 | −0.07 | −1.06 |
| 2022 Q4 | 3.30 | −0.04 | 3.26 |
| 2022 Q3 | 1.65 | −0.25 | 1.40 |
| 2022 Q2 | 1.00 | −0.22 | 0.78 |
| 2022 Q1 | −1.49 | −0.12 | −1.61 |
| 2021 Q4 | 2.45 | −0.24 | 2.20 |
| 2021 Q3 | −0.35 | −0.15 | −0.50 |
財經資料來源：FinLab