菱光
824932.50−2.70−7.67%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 Q229.43%157.54%140.48%5.4 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 | 29.43% | 157.54% | 140.48% | 5.4 |
| 2026 Q1 | 32.82% | 153.72% | 138.36% | 12.3 |
| 2025 Q4 | 26.43% | 165.88% | 149.06% | 14.5 |
| 2025 Q3 | 22.99% | 178.53% | 164.07% | 32.3 |
| 2025 Q2 | 32.44% | 164.66% | 152.13% | 24.4 |
| 2025 Q1 | 34.17% | 155.30% | 143.34% | 25.4 |
| 2024 Q4 | 31.21% | 160.63% | 145.35% | 17.5 |
| 2024 Q3 | 33.09% | 157.18% | 143.95% | 47.5 |
| 2024 Q2 | 31.83% | 158.76% | 145.07% | 19.9 |
| 2024 Q1 | 28.70% | 158.85% | 144.45% | 6.8 |
| 2023 Q4 | 28.50% | 171.08% | 152.30% | 1.5 |
| 2023 Q3 | 28.78% | 164.44% | 149.85% | 30.1 |
| 2023 Q2 | 29.47% | 138.93% | 126.58% | 16.9 |
| 2023 Q1 | 35.57% | 124.86% | 110.55% | 14.6 |
| 2022 Q4 | 39.54% | 120.09% | 104.23% | 10.3 |
| 2022 Q3 | 39.55% | 115.67% | 97.92% | 72.0 |
| 2022 Q2 | 41.50% | 103.80% | 78.56% | 27.5 |
| 2022 Q1 | 40.84% | 100.92% | 79.15% | 7.3 |
| 2021 Q4 | 41.02% | 98.18% | 77.40% | 3.9 |
| 2021 Q3 | 45.31% | 82.28% | 66.76% | 52.6 |
經營效率單位：天
2026 Q248.0 天44.0 天93.3 天92.0 天−1.3 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 | 48.0 | 44.0 | 93.3 | 92.0 | −1.3 |
| 2026 Q1 | 45.5 | 42.5 | 93.5 | 88.0 | −5.5 |
| 2025 Q4 | 47.8 | 40.8 | 87.5 | 88.6 | 1.1 |
| 2025 Q3 | 58.6 | 41.4 | 89.6 | 100.0 | 10.4 |
| 2025 Q2 | 58.3 | 38.1 | 92.3 | 96.4 | 4.1 |
| 2025 Q1 | 53.6 | 37.0 | 94.9 | 90.5 | −4.3 |
| 2024 Q4 | 53.0 | 34.2 | 88.3 | 87.3 | −1.1 |
| 2024 Q3 | 46.9 | 28.7 | 69.8 | 75.7 | 5.9 |
| 2024 Q2 | 42.2 | 35.0 | 64.6 | 77.2 | 12.6 |
| 2024 Q1 | 45.4 | 52.6 | 68.8 | 98.0 | 29.2 |
| 2023 Q4 | 77.7 | 69.3 | 101.5 | 147.0 | 45.5 |
| 2023 Q3 | 72.0 | 42.0 | 84.1 | 114.0 | 29.9 |
| 2023 Q2 | 59.6 | 37.5 | 75.2 | 97.0 | 21.9 |
| 2023 Q1 | 59.2 | 44.3 | 85.8 | 103.5 | 17.7 |
| 2022 Q4 | 56.0 | 40.4 | 77.7 | 96.4 | 18.7 |
| 2022 Q3 | 54.0 | 44.4 | 70.7 | 98.5 | 27.8 |
| 2022 Q2 | 51.1 | 56.3 | 77.8 | 107.4 | 29.6 |
| 2022 Q1 | 53.7 | 63.2 | 84.8 | 116.9 | 32.1 |
| 2021 Q4 | 68.0 | 66.8 | 111.6 | 134.8 | 23.2 |
| 2021 Q3 | 56.2 | 37.7 | 78.9 | 93.9 | 15.1 |
現金流單位：億元
2026 Q2−0.72 億元−0.56 億元−1.27 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 | −0.72 | −0.56 | −1.27 |
| 2026 Q1 | 0.51 | −0.03 | 0.47 |
| 2025 Q4 | 0.63 | −0.57 | 0.06 |
| 2025 Q3 | 1.68 | −0.36 | 1.32 |
| 2025 Q2 | −0.92 | −0.03 | −0.95 |
| 2025 Q1 | 1.10 | −0.02 | 1.08 |
| 2024 Q4 | 1.99 | −0.09 | 1.90 |
| 2024 Q3 | 2.45 | −0.04 | 2.41 |
| 2024 Q2 | 0.83 | −0.04 | 0.79 |
| 2024 Q1 | 1.72 | −0.13 | 1.59 |
| 2023 Q4 | 0.02 | −0.02 | 0.00 |
| 2023 Q3 | 0.54 | −0.07 | 0.48 |
| 2023 Q2 | 0.97 | 0.00 | 0.96 |
| 2023 Q1 | 0.16 | −0.03 | 0.13 |
| 2022 Q4 | 3.96 | −0.04 | 3.91 |
| 2022 Q3 | 1.69 | −0.05 | 1.64 |
| 2022 Q2 | 1.71 | −0.05 | 1.66 |
| 2022 Q1 | −0.85 | −0.10 | −0.95 |
| 2021 Q4 | −0.24 | −0.05 | −0.29 |
| 2021 Q3 | 2.18 | −0.05 | 2.13 |