瑞儀光電股份有限公司 (6176.TT) 2026年第二季法人說明會簡報
Company Overview
- 公司名稱 (Company Name): 瑞儀光電股份有限公司 (Radiant Opto-Electronics Corporation)
- 股票代號 (Stock Code): 6176.TT
- 活動 (Event): 2026年第二季法人說明會 (2026 Q2 Investor Conference)
- 日期 (Date): 2026年7月30日
- 公司標語 (Company Slogan): LEADING IN OPTICS LINKING THE WORLD ENRICHING LIVES
- 管理團隊 (Management Team):
- 王昱超 (Wang Yu-Chao): 董事長暨總經理 (Chairman & General Manager) - 負責開場、關鍵訊息及問答環節。
- 黃凉 (Huang Liang): 財務長 (CFO) - 負責營運成果報告。
- 免責聲明 (Disclaimer):
- 本簡報可能包含前瞻性陳述及預測，這些陳述係基於本公司目前的假設與預期，包含內外部風險與不確定性，並不構成對未來業績表現的保證。實際結果可能與陳述中所明示或暗示者有所落差，其原因可能來自各種本公司無法預期或掌控的風險。
- 本簡報所引用之財務或營運資訊可能未經會計師完整查核或核閱，提供之目的僅在於參考說明，不構成任何投資建議或購買/出售證券之邀請。詳細內容請參考經查核之財務資訊。
- 本簡報中的展望僅反映本公司截至今日之觀點。未來即使有任何變更或調整，本公司不負責即時更新或修正本簡報內容(法律另有規定者除外)。
Financial Highlights
- 2026年第二季 (2026 Q2) 營運摘要 (Operating Summary)
- 營業收入 (Revenue): NT$ 110.8億
- 毛利率 (Gross Margin): 21.4%
- 每股盈餘 (EPS): NT$ 0.52
- 2026年上半年 (2026 H1) 營運摘要 (Operating Summary)
- 營業收入 (Revenue): NT$ 231.2億
- 毛利率 (Gross Margin): 21.9%
- 每股盈餘 (EPS): NT$ 2.81
Recent Performance and Results
2026年第二季 (2026 Q2) 合併損益簡表 (Consolidated Income Statement)
- 單位: 新台幣仟元 (NTD thousands)
| 項目 (Item) | 26Q2 金額 (Amount) | 26Q2 佔比 (%) | 26Q1 金額 (Amount) | 26Q1 佔比 (%) | QoQ 變動 (%) |
|---|---|---|---|---|---|
| 銷貨收入 (Sales Revenue) | $11,078,447 | 100% | $12,046,097 | 100% | -8% |
| 營業成本 (Cost of Goods Sold) | $8,708,815 | 79% | $9,349,041 | 78% | -7% |
| 營業毛利 (Gross Profit) | $2,369,632 | 21% | $2,697,056 | 22% | -12% |
| 營業費用 (Operating Expenses) | $1,517,124 | 14% | $1,340,693 | 11% | 13% |
| 其他收益及費損 (Other Income & Expenses) | $48,170 | 0% | $82,780 | 1% | -42% |
| 營業淨利 (Operating Income) | $900,678 | 8% | $1,439,143 | 12% | -37% |
| 營業外收(支)小計 (Non-operating Income/Expenses, net) | $(221,836) | -2% | $110,446 | 1% | -301% |
| 稅前淨利 (Income Before Tax) | $678,842 | 6% | $1,549,588 | 13% | -56% |
| 稅後淨利 (Net Income After Tax) | $239,783 | 2% | $1,052,121 | 9% | -77% |
| EPS(元) (EPS (NTD)) | 0.52 | 2.29 | -77% |
2026年上半年 (2026 H1) 合併損益簡表 (Consolidated Income Statement)
- 單位: 新台幣千元 (NTD thousands)
| 項目 (Item) | 26上半年 金額 (Amount) | 26上半年 佔比 (%) | 25上半年 金額 (Amount) | 25上半年 佔比 (%) | YoY 變動 (%) |
|---|---|---|---|---|---|
| 銷貨收入 (Sales Revenue) | $23,124,544 | 100% | $24,594,440 | 100% | -6% |
| 營業成本 (Cost of Goods Sold) | $18,057,856 | 78% | $19,512,851 | 79% | -7% |
| 營業毛利 (Gross Profit) | $5,066,688 | 22% | $5,081,588 | 21% | 0% |
| 營業費用 (Operating Expenses) | $2,857,819 | 12% | $2,195,436 | 9% | 30% |
| 其他收益及費損 (Other Income & Expenses) | $130,950 | 1% | $36,949 | 0% | 254% |
| 營業淨利 (Operating Income) | $2,339,819 | 10% | $2,923,100 | 12% | -20% |
| 營業外收(支)小計 (Non-operating Income/Expenses, net) | $(111,389) | 0% | $39,035 | 0% | -385% |
| 稅前淨利 (Income Before Tax) | $2,228,430 | 10% | $2,962,135 | 12% | -25% |
| 稅後淨利 (Net Income After Tax) | $1,291,904 | 6% | $1,911,017 | 8% | -32% |
| EPS(元) (EPS (NTD)) | 2.81 | 4.12 | -32% |
Products & Technologies
- 產品類別 (Product Categories):
- IT (Information Technology)
- Auto (Automotive)
- FLG (Front Light Guide)
- Metalens
- Portable (Portable Devices)
- NB/MNT (Notebook/Monitor)
Key Charts, Graphs, and Data Points
2026年第二季 (2026 Q2) 產品銷售佔比 (Product Sales Mix)
- 產品別 (By Product Category):
- IT: 89%
- Auto: 8.8%
- FLG (Front Light Guide): 0.8%
- Metalens: 0.2%
2026年第二季 (2026 Q2) 出貨量 (按品類) (Shipments by Category)
- 數量: 千片 (Thousands of pieces)
| 品類 (Category) | 26Q1 出貨量 (Shipment) | 26Q2 出貨量 (Shipment) | QoQ 變動 (%) |
|---|---|---|---|
| Portable | 11,472 | 10,342 | -10% |
| NB/MNT | 9,358 | 9,412 | +1% |
| Front Light Guide | 824 | 813 | -1% |
| Automotive | 937 | 877 | -6% |
2026年上半年 (2026 H1) 產品銷售佔比 (Product Sales Mix)
- 產品別 (By Product Category):
- IT: 90%
- Auto: 8.1%
- FLG (Front Light Guide): 0.7%
- Metalens: 0.2%
2026年上半年 (2026 H1) 出貨量 (按品類) (Shipments by Category)
- 數量: 千片 (Thousands of pieces)
| 品類 (Category) | 25H1 出貨量 (Shipment) | 26H1 出貨量 (Shipment) | YoY 變動 (%) |
|---|---|---|---|
| Portable | 26,319 | 21,813 | -17% |
| NB/MNT | 18,468 | 18,770 | +2% |
| Front Light Guide | 1,687 | 1,637 | -3% |
| Automotive | 492 | 1,814 | +269% |
合併營收變化 (Consolidated Revenue Changes)
- 單位: 億元 (NTD 100 million)
| 月份 (Month) | 2025年 (2025) | 2026年 (2026) |
|---|---|---|
| Jan | 43.99 | 47.56 |
| Feb | 35.40 | 33.54 |
| Mar | 40.90 | 39.36 |
| Apr | 40.50 | 37.06 |
| May | 41.68 | 36.79 |
| Jun | 43.47 | 36.94 |
Additional Data
資產負債表 (Balance Sheet)
- 單位: 新台幣千元 (NTD thousands)
| 項目 (Item) | 2026 Q2 金額 (Amount) | 2026 Q2 佔比 (%) | 2025 Q4 金額 (Amount) | 2025 Q4 佔比 (%) | 2025 Q2 金額 (Amount) | 2025 Q2 佔比 (%) |
|---|---|---|---|---|---|---|
| 現金及約當現金 (Cash and Cash Equivalents) | $34,219,641 | 49% | $34,687,934 | 50% | $32,098,950 | 50% |
| 應收帳款淨額 (Accounts Receivable, Net) | $9,622,558 | 14% | $9,791,810 | 14% | $9,989,899 | 15% |
| 存貨 (Inventories) | $2,123,253 | 3% | $2,605,665 | 4% | $2,049,214 | 3% |
| 流動資產合計 (Total Current Assets) | $51,191,129 | 73% | $50,704,768 | 74% | $48,808,006 | 75% |
| 不動產、廠房及設備 (Property, Plant and Equipment) | $5,989,168 | 9% | $4,967,876 | 7% | $4,260,489 | 7% |
| 無形資產 (Intangible Assets) | $9,559,513 | 14% | $9,728,456 | 14% | $9,531,800 | 15% |
| 非流動資產合計 (Total Non-current Assets) | $19,042,657 | 27% | $17,753,670 | 26% | $16,096,438 | 25% |
| 資產總計 (Total Assets) | $70,233,786 | 100% | $68,458,438 | 100% | $64,904,444 | 100% |
| 短期借款 (Short-term Borrowings) | $12,816,135 | 18% | $10,919,463 | 16% | $6,578,162 | 10% |
| 應付帳款 (Accounts Payable) | $6,987,718 | 10% | $8,004,614 | 12% | $7,599,880 | 12% |
| 流動負債合計 (Total Current Liabilities) | $28,686,420 | 41% | $28,639,697 | 42% | $30,225,299 | 47% |
| 長期借款 (Long-term Borrowings) | $3,118,143 | 4% | $1,257,673 | 2% | $1,036,757 | 2% |
| 非流動負債合計 (Total Non-current Liabilities) | $5,247,988 | 7% | $3,933,092 | 6% | $3,824,839 | 6% |
| 負債總計 (Total Liabilities) | $33,934,408 | 48% | $32,572,789 | 48% | $34,050,138 | 53% |
| 股本 (Share Capital) | $4,650,273 | 7% | $4,650,273 | 7% | $4,650,273 | 7% |
| 庫藏股 (Treasury Stock) | $(706,401) | -1% | $(706,401) | -1% | $(706,401) | -1% |
| 保留盈餘 (Retained Earnings) | $29,425,066 | 42% | $29,744,006 | 43% | $27,202,179 | 42% |
| 權益總計 (Total Equity) | $36,299,378 | 52% | $35,885,649 | 52% | $30,854,306 | 47% |
財務比率 (Financial Ratios)
- 單位: (%)
| 項目 (Item) | 2026 Q2 | 2026 Q1 | 2025 Q2 |
|---|---|---|---|
| 速動比 (Quick Ratio) | 167% | 155% | 145% |
| 負債比 (Debt Ratio) | 48% | 50% | 53% |
| 流動比 (Current Ratio) | 178% | 166% | 158% |