伯特光
685999.3−1.7−1.68%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 Q216.09%502.74%467.85%−1.0 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 | 16.09% | 502.74% | 467.85% | −1.0 |
| 2026 Q1 | 20.46% | 364.43% | 343.35% | 39.5 |
| 2025 Q4 | 14.39% | 562.37% | 530.30% | 60.9 |
| 2025 Q3 | 14.61% | 538.62% | 507.30% | 74.7 |
| 2025 Q2 | 11.58% | 717.15% | 670.69% | −87.4 |
| 2025 Q1 | 17.07% | 449.66% | 415.42% | 107.7 |
| 2024 Q4 | 23.20% | 295.85% | 275.36% | 39.4 |
| 2024 Q3 | 19.54% | 351.81% | 326.35% | 6.7 |
| 2024 Q2 | 24.55% | 277.06% | 261.53% | 24.5 |
| 2024 Q1 | 23.33% | 349.07% | 329.34% | 32.8 |
| 2023 Q4 | 19.33% | 444.06% | 423.05% | −45.5 |
| 2023 Q3 | 22.18% | 388.72% | 371.54% | 64.3 |
| 2023 Q2 | 20.11% | 445.26% | 411.22% | 116.0 |
| 2023 Q1 | 21.06% | 432.22% | 388.40% | 35.5 |
| 2022 Q4 | 17.93% | 578.86% | 534.20% | 15.5 |
| 2022 Q3 | 24.49% | 357.46% | 311.44% | 113.0 |
| 2022 Q2 | 27.68% | 310.88% | 261.15% | 134.6 |
| 2022 Q1 | 27.49% | 336.17% | 280.73% | 76.7 |
| 2021 Q4 | 26.75% | 355.64% | 309.48% | 55.4 |
經營效率單位：天
2026 Q237.5 天71.2 天30.6 天108.7 天78.2 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 | 37.5 | 71.2 | 30.6 | 108.7 | 78.2 |
| 2026 Q1 | 31.2 | 66.8 | 30.6 | 98.0 | 67.4 |
| 2025 Q4 | 31.1 | 57.6 | 30.3 | 88.8 | 58.5 |
| 2025 Q3 | 43.5 | 51.5 | 29.6 | 95.0 | 65.4 |
| 2025 Q2 | 40.9 | 49.4 | 37.4 | 90.3 | 52.9 |
| 2025 Q1 | 31.0 | 46.9 | 36.0 | 77.9 | 41.9 |
| 2024 Q4 | 27.8 | 55.2 | 34.1 | 83.0 | 49.0 |
| 2024 Q3 | 28.6 | 52.2 | 41.0 | 80.9 | 39.9 |
| 2024 Q2 | 28.0 | 48.3 | 43.3 | 76.3 | 32.9 |
| 2024 Q1 | 32.3 | 55.0 | 40.0 | 87.3 | 47.3 |
| 2023 Q4 | 33.6 | 47.6 | 24.4 | 81.2 | 56.8 |
| 2023 Q3 | 24.6 | 53.6 | 31.0 | 78.2 | 47.2 |
| 2023 Q2 | 38.8 | 56.8 | 36.0 | 95.7 | 59.7 |
| 2023 Q1 | 95.8 | 73.4 | 44.2 | 169.2 | 124.9 |
| 2022 Q4 | 96.6 | 62.3 | 36.0 | 158.9 | 122.9 |
| 2022 Q3 | 86.3 | 65.5 | 34.3 | 151.8 | 117.5 |
| 2022 Q2 | 70.4 | 82.1 | 44.8 | 152.5 | 107.7 |
| 2022 Q1 | 72.5 | 87.0 | 48.3 | 159.4 | 111.1 |
| 2021 Q4 | — | 34.2 | — | — | — |
現金流單位：億元
2026 Q20.65 億元−0.81 億元−0.16 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 | 0.65 | −0.81 | −0.16 |
| 2026 Q1 | 0.24 | −0.59 | −0.34 |
| 2025 Q4 | 0.22 | −0.09 | 0.13 |
| 2025 Q3 | 1.65 | −0.04 | 1.61 |
| 2025 Q2 | 0.18 | −0.08 | 0.10 |
| 2025 Q1 | 0.16 | −0.18 | −0.02 |
| 2024 Q4 | 0.79 | −0.41 | 0.38 |
| 2024 Q3 | 0.42 | −0.24 | 0.18 |
| 2024 Q2 | 0.34 | −2.34 | −2.00 |
| 2024 Q1 | 0.52 | −0.17 | 0.35 |
| 2023 Q4 | 0.30 | −0.14 | 0.16 |
| 2023 Q3 | 1.91 | −0.24 | 1.68 |
| 2023 Q2 | 0.69 | −0.58 | 0.11 |
| 2023 Q1 | 0.37 | −0.23 | 0.15 |
| 2022 Q4 | 1.03 | −0.56 | 0.47 |
| 2022 Q3 | 1.65 | −0.52 | 1.13 |
| 2022 Q2 | 0.43 | −0.87 | −0.43 |
| 2022 Q1 | 0.45 | −0.21 | 0.24 |
| 2021 Q4 | 2.79 | −1.07 | 1.72 |