IKKA-KY
225044.60−2.85−6.01%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 Q244.54%229.45%191.66%8.3 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 | 44.54% | 229.45% | 191.66% | 8.3 |
| 2026 Q1 | 42.20% | 255.42% | 215.51% | 9.6 |
| 2025 Q4 | 40.99% | 243.70% | 206.77% | 7.1 |
| 2025 Q3 | 40.14% | 247.65% | 208.32% | 24.6 |
| 2025 Q2 | 43.95% | 219.62% | 186.72% | 20.2 |
| 2025 Q1 | 41.91% | 239.63% | 201.07% | 19.7 |
| 2024 Q4 | 46.40% | 225.41% | 192.96% | 34.9 |
| 2024 Q3 | 49.29% | 232.31% | 195.78% | 22.1 |
| 2024 Q2 | 49.34% | 234.33% | 193.98% | 22.8 |
| 2024 Q1 | 48.65% | 245.29% | 200.26% | 13.0 |
| 2023 Q4 | 54.45% | 177.53% | 147.99% | 17.3 |
| 2023 Q3 | 52.33% | 185.38% | 149.82% | 29.8 |
| 2023 Q2 | 52.36% | 185.61% | 144.58% | 15.7 |
| 2023 Q1 | 50.91% | 195.71% | 144.66% | 1.5 |
| 2022 Q4 | 53.31% | 186.26% | 141.21% | 20.4 |
| 2022 Q3 | 52.18% | 187.08% | 139.33% | 30.4 |
| 2022 Q2 | 51.24% | 195.37% | 144.70% | 10.3 |
| 2022 Q1 | 50.52% | 201.52% | 150.44% | 29.5 |
| 2021 Q4 | 53.98% | 187.59% | 144.68% | 20.1 |
| 2021 Q3 | 54.26% | 190.91% | 144.75% | 14.0 |
經營效率單位：天
2026 Q278.6 天51.7 天54.2 天130.3 天76.1 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 | 78.6 | 51.7 | 54.2 | 130.3 | 76.1 |
| 2026 Q1 | 81.0 | 49.0 | 55.9 | 130.1 | 74.2 |
| 2025 Q4 | 79.5 | 46.3 | 56.1 | 125.8 | 69.7 |
| 2025 Q3 | 81.2 | 46.4 | 57.8 | 127.6 | 69.8 |
| 2025 Q2 | 84.0 | 47.3 | 59.0 | 131.3 | 72.4 |
| 2025 Q1 | 93.0 | 48.2 | 67.5 | 141.2 | 73.7 |
| 2024 Q4 | 84.4 | 43.2 | 63.3 | 127.6 | 64.3 |
| 2024 Q3 | 81.9 | 45.4 | 57.8 | 127.3 | 69.4 |
| 2024 Q2 | 87.7 | 52.3 | 65.2 | 140.0 | 74.8 |
| 2024 Q1 | 101.7 | 53.7 | 74.6 | 155.3 | 80.8 |
| 2023 Q4 | 87.0 | 46.3 | 60.9 | 133.3 | 72.3 |
| 2023 Q3 | 84.9 | 54.6 | 58.1 | 139.5 | 81.4 |
| 2023 Q2 | 89.4 | 67.3 | 60.4 | 156.7 | 96.3 |
| 2023 Q1 | 102.7 | 77.7 | 69.0 | 180.4 | 111.4 |
| 2022 Q4 | 88.5 | 68.0 | 63.7 | 156.5 | 92.8 |
| 2022 Q3 | 57.5 | 49.4 | 43.3 | 106.8 | 63.5 |
| 2022 Q2 | 95.4 | 82.7 | 73.3 | 178.0 | 104.7 |
| 2022 Q1 | 89.1 | 72.8 | 74.5 | 161.9 | 87.4 |
| 2021 Q4 | 72.7 | 64.1 | 67.2 | 136.7 | 69.6 |
| 2021 Q3 | 63.6 | 64.2 | 67.7 | 127.8 | 60.1 |
現金流單位：億元
2026 Q21.13 億元−0.06 億元1.06 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 | 1.13 | −0.06 | 1.06 |
| 2026 Q1 | 0.59 | −0.09 | 0.50 |
| 2025 Q4 | 1.12 | −0.18 | 0.94 |
| 2025 Q3 | 0.45 | −0.34 | 0.11 |
| 2025 Q2 | 1.72 | −0.16 | 1.56 |
| 2025 Q1 | 0.23 | −0.07 | 0.16 |
| 2024 Q4 | 2.11 | −0.32 | 1.79 |
| 2024 Q3 | 1.38 | −0.24 | 1.15 |
| 2024 Q2 | 1.58 | −0.70 | 0.88 |
| 2024 Q1 | 1.11 | −0.28 | 0.83 |
| 2023 Q4 | 2.15 | −0.26 | 1.89 |
| 2023 Q3 | 1.49 | −0.07 | 1.42 |
| 2023 Q2 | 0.59 | −0.17 | 0.41 |
| 2023 Q1 | 0.83 | −0.20 | 0.63 |
| 2022 Q4 | 0.74 | −0.30 | 0.45 |
| 2022 Q3 | 1.19 | −0.56 | 0.63 |
| 2022 Q2 | 1.06 | −0.16 | 0.90 |
| 2022 Q1 | 0.32 | −0.27 | 0.05 |
| 2021 Q4 | −0.29 | −0.43 | −0.72 |
| 2021 Q3 | −0.05 | −0.43 | −0.47 |
財經資料來源：FinLab