惠光
650826.25−0.35−1.32%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 Q212.14%700.08%464.89%55,483.0 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 | 12.14% | 700.08% | 464.89% | 55,483.0 |
| 2026 Q1 | 12.28% | 684.49% | 433.80% | 224.6 |
| 2025 Q4 | 14.67% | 570.90% | 326.71% | −15.8 |
| 2025 Q3 | 13.81% | 623.81% | 361.99% | 48.1 |
| 2025 Q2 | 17.75% | 469.18% | 292.53% | −98.1 |
| 2025 Q1 | 16.10% | 518.16% | 300.33% | 130.7 |
| 2024 Q4 | 15.41% | 530.25% | 297.60% | 5.9 |
| 2024 Q3 | 14.22% | 614.98% | 360.52% | 16.1 |
| 2024 Q2 | 16.16% | 531.69% | 311.96% | 211.1 |
| 2024 Q1 | 19.18% | 444.36% | 249.35% | 90.1 |
| 2023 Q4 | 18.57% | 455.36% | 248.19% | −35.7 |
| 2023 Q3 | 18.54% | 460.17% | 263.44% | 73.8 |
| 2023 Q2 | 24.45% | 337.78% | 217.27% | 49.1 |
| 2023 Q1 | 25.48% | 320.26% | 200.74% | 52.6 |
| 2022 Q4 | 21.81% | 378.30% | 230.57% | −9.6 |
| 2022 Q3 | 27.01% | 309.02% | 209.78% | 206.9 |
| 2022 Q2 | 28.55% | 274.84% | 177.78% | 209.9 |
| 2022 Q1 | 30.12% | 264.14% | 160.58% | 234.9 |
| 2021 Q4 | 22.96% | 353.37% | 209.53% | 86.6 |
| 2021 Q3 | 25.23% | 322.74% | 205.62% | 80.3 |
經營效率單位：天
2026 Q291.1 天195.8 天26.4 天286.9 天260.6 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 | 91.1 | 195.8 | 26.4 | 286.9 | 260.6 |
| 2026 Q1 | 72.7 | 205.7 | 27.1 | 278.4 | 251.4 |
| 2025 Q4 | 193.9 | 532.1 | 85.3 | 726.0 | 640.7 |
| 2025 Q3 | 168.7 | 363.8 | 75.8 | 532.5 | 456.7 |
| 2025 Q2 | 85.9 | 170.9 | 29.9 | 256.7 | 226.8 |
| 2025 Q1 | 97.8 | 254.1 | 29.5 | 351.9 | 322.4 |
| 2024 Q4 | 192.2 | 421.1 | 56.3 | 613.3 | 557.1 |
| 2024 Q3 | 131.5 | 260.0 | 39.2 | 391.5 | 352.3 |
| 2024 Q2 | 105.3 | 236.5 | 33.6 | 341.8 | 308.2 |
| 2024 Q1 | 99.0 | 265.9 | 36.4 | 365.0 | 328.5 |
| 2023 Q4 | 195.4 | 457.1 | 67.2 | 652.5 | 585.3 |
| 2023 Q3 | 101.7 | 235.1 | 34.6 | 336.9 | 302.3 |
| 2023 Q2 | 111.1 | 246.9 | 26.7 | 357.9 | 331.2 |
| 2023 Q1 | 137.0 | 241.1 | 22.6 | 378.1 | 355.4 |
| 2022 Q4 | 353.0 | 404.0 | 44.9 | 757.0 | 712.1 |
| 2022 Q3 | 135.1 | 123.8 | 20.7 | 258.9 | 238.1 |
| 2022 Q2 | 109.7 | 137.0 | 24.6 | 246.6 | 222.0 |
| 2022 Q1 | 102.8 | 180.0 | 25.1 | 282.7 | 257.6 |
| 2021 Q4 | 111.3 | 188.9 | 27.1 | 300.1 | 273.0 |
| 2021 Q3 | 110.8 | 194.8 | 30.6 | 305.6 | 274.9 |
現金流單位：億元
2026 Q2−0.08 億元−0.01 億元−0.09 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 | −0.08 | −0.01 | −0.09 |
| 2026 Q1 | 0.73 | 0.00 | 0.72 |
| 2025 Q4 | 0.95 | −0.03 | 0.92 |
| 2025 Q3 | 0.08 | −0.01 | 0.07 |
| 2025 Q2 | 1.52 | −0.01 | 1.51 |
| 2025 Q1 | −0.45 | 0.00 | −0.46 |
| 2024 Q4 | 0.69 | −0.05 | 0.64 |
| 2024 Q3 | 0.97 | 0.00 | 0.97 |
| 2024 Q2 | 0.55 | −0.02 | 0.53 |
| 2024 Q1 | 0.27 | −0.02 | 0.25 |
| 2023 Q4 | 0.39 | −0.01 | 0.37 |
| 2023 Q3 | −1.33 | −0.01 | −1.34 |
| 2023 Q2 | 3.10 | 0.00 | 3.10 |
| 2023 Q1 | 2.90 | −0.02 | 2.88 |
| 2022 Q4 | 3.42 | 0.00 | 3.42 |
| 2022 Q3 | −0.02 | −0.01 | −0.03 |
| 2022 Q2 | −0.41 | 0.00 | −0.42 |
| 2022 Q1 | −0.72 | −0.06 | −0.78 |
| 2021 Q4 | 0.03 | −0.07 | −0.03 |
| 2021 Q3 | −0.12 | −0.03 | −0.15 |