中揚光
666843.75−3.25−6.91%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 Q240.01%160.96%115.49%−2.8 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 | 40.01% | 160.96% | 115.49% | −2.8 |
| 2026 Q1 | 42.02% | 150.33% | 108.86% | −9.9 |
| 2025 Q4 | 40.78% | 170.78% | 121.47% | −11.6 |
| 2025 Q3 | 41.34% | 176.56% | 126.74% | −8.0 |
| 2025 Q2 | 40.45% | 195.87% | 156.61% | 0.0 |
| 2025 Q1 | 42.67% | 172.74% | 132.41% | −5.6 |
| 2024 Q4 | 43.60% | 172.80% | 139.25% | −7.4 |
| 2024 Q3 | 39.10% | 145.66% | 114.35% | −2.5 |
| 2024 Q2 | 40.08% | 144.42% | 117.11% | −14.3 |
| 2024 Q1 | 42.61% | 144.14% | 121.25% | −7.9 |
| 2023 Q4 | 48.14% | 130.50% | 115.38% | −9.5 |
| 2023 Q3 | 49.47% | 108.04% | 91.27% | −5.7 |
| 2023 Q2 | 51.23% | 97.79% | 82.07% | −11.1 |
| 2023 Q1 | 50.23% | 108.04% | 86.39% | −10.3 |
| 2022 Q4 | 56.52% | 138.34% | 111.48% | −20.0 |
| 2022 Q3 | 55.29% | 145.44% | 86.21% | 0.1 |
| 2022 Q2 | 55.56% | 154.24% | 90.57% | −2.4 |
| 2022 Q1 | 53.57% | 170.59% | 99.54% | −12.4 |
| 2021 Q4 | 53.01% | 178.95% | 145.19% | −24.1 |
| 2021 Q3 | 46.97% | 149.44% | 118.17% | −13.8 |
經營效率單位：天
2026 Q2131.9 天121.7 天65.6 天253.6 天188.0 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 | 131.9 | 121.7 | 65.6 | 253.6 | 188.0 |
| 2026 Q1 | 147.1 | 125.4 | 75.4 | 272.5 | 197.1 |
| 2025 Q4 | 104.7 | 87.0 | 47.1 | 191.7 | 144.5 |
| 2025 Q3 | 118.6 | 107.3 | 53.8 | 225.9 | 172.1 |
| 2025 Q2 | 116.6 | 106.9 | 48.9 | 223.5 | 174.6 |
| 2025 Q1 | 151.9 | 131.6 | 49.3 | 283.5 | 234.2 |
| 2024 Q4 | 154.4 | 103.6 | 39.7 | 258.0 | 218.3 |
| 2024 Q3 | 142.3 | 100.1 | 42.0 | 242.4 | 200.4 |
| 2024 Q2 | 185.6 | 101.4 | 47.8 | 287.0 | 239.1 |
| 2024 Q1 | 161.3 | 90.8 | 48.7 | 252.1 | 203.5 |
| 2023 Q4 | 114.5 | 75.6 | 36.8 | 190.0 | 153.2 |
| 2023 Q3 | 124.7 | 100.4 | 38.5 | 225.1 | 186.5 |
| 2023 Q2 | 119.5 | 86.1 | 25.2 | 205.7 | 180.5 |
| 2023 Q1 | 130.4 | 112.1 | 27.1 | 242.5 | 215.5 |
| 2022 Q4 | 113.7 | 121.7 | 29.7 | 235.4 | 205.7 |
| 2022 Q3 | 107.8 | 132.9 | 37.0 | 240.6 | 203.6 |
| 2022 Q2 | 96.7 | 116.2 | 30.5 | 212.9 | 182.4 |
| 2022 Q1 | 140.4 | 140.2 | 32.6 | 280.6 | 248.0 |
| 2021 Q4 | 150.2 | 156.1 | 39.3 | 306.3 | 267.0 |
| 2021 Q3 | 142.5 | 149.5 | 43.1 | 292.0 | 248.9 |
現金流單位：億元
2026 Q2−0.81 億元0.13 億元−0.68 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 | −0.81 | 0.13 | −0.68 |
| 2026 Q1 | −0.21 | −0.51 | −0.73 |
| 2025 Q4 | −0.04 | −0.97 | −1.00 |
| 2025 Q3 | −0.36 | −0.73 | −1.09 |
| 2025 Q2 | 1.22 | −0.80 | 0.42 |
| 2025 Q1 | −0.51 | −0.30 | −0.81 |
| 2024 Q4 | 0.35 | −0.76 | −0.41 |
| 2024 Q3 | 0.10 | −1.47 | −1.37 |
| 2024 Q2 | −0.79 | −0.39 | −1.17 |
| 2024 Q1 | −0.39 | −0.64 | −1.03 |
| 2023 Q4 | −0.23 | −0.67 | −0.90 |
| 2023 Q3 | 0.17 | −0.28 | −0.11 |
| 2023 Q2 | 0.28 | −0.10 | 0.18 |
| 2023 Q1 | 0.45 | −0.62 | −0.17 |
| 2022 Q4 | 0.37 | −0.87 | −0.51 |
| 2022 Q3 | 1.77 | −1.17 | 0.60 |
| 2022 Q2 | 0.42 | −1.22 | −0.80 |
| 2022 Q1 | −0.33 | −0.87 | −1.20 |
| 2021 Q4 | −0.31 | −0.82 | −1.14 |
| 2021 Q3 | 0.40 | −0.65 | −0.25 |
財經資料來源：FinLab