智邦
23451,61500.00%收盤・資料日 2026-11-02
股期
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q265.32%142.45%80.80%246.8 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 | 65.32% | 142.45% | 80.80% | 246.8 |
| 2026 Q1 | 60.24% | 153.87% | 99.68% | 267.5 |
| 2025 Q4 | 59.76% | 147.31% | 110.43% | 415.5 |
| 2025 Q3 | 63.93% | 137.71% | 99.90% | 380.4 |
| 2025 Q2 | 65.25% | 136.54% | 99.51% | 293.9 |
| 2025 Q1 | 59.47% | 150.75% | 107.82% | 234.1 |
| 2024 Q4 | 57.96% | 150.55% | 109.25% | 243.1 |
| 2024 Q3 | 57.98% | 152.82% | 105.18% | 145.1 |
| 2024 Q2 | 60.27% | 146.89% | 103.48% | 167.9 |
| 2024 Q1 | 53.37% | 171.64% | 122.89% | 134.5 |
| 2023 Q4 | 55.48% | 171.91% | 125.23% | 128.0 |
| 2023 Q3 | 54.49% | 178.89% | 122.65% | 225.1 |
| 2023 Q2 | 57.47% | 170.48% | 119.63% | 217.6 |
| 2023 Q1 | 51.01% | 196.38% | 135.58% | 115.7 |
| 2022 Q4 | 55.65% | 194.19% | 134.86% | 117.1 |
| 2022 Q3 | 57.04% | 199.67% | 135.58% | 201.3 |
| 2022 Q2 | 59.05% | 168.66% | 99.42% | 200.3 |
| 2022 Q1 | 53.23% | 190.30% | 105.57% | 110.2 |
| 2021 Q4 | 55.59% | 180.14% | 104.96% | 158.0 |
| 2021 Q3 | 56.71% | 178.58% | 102.58% | 127.8 |
經營效率單位：天
2026 Q244.9 天75.8 天89.4 天120.6 天31.2 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 | 44.9 | 75.8 | 89.4 | 120.6 | 31.2 |
| 2026 Q1 | 49.7 | 65.3 | 100.5 | 115.0 | 14.5 |
| 2025 Q4 | 48.5 | 47.9 | 93.9 | 96.4 | 2.5 |
| 2025 Q3 | 48.0 | 43.9 | 81.9 | 91.9 | 10.0 |
| 2025 Q2 | 47.9 | 46.0 | 72.3 | 93.9 | 21.5 |
| 2025 Q1 | 50.0 | 58.0 | 79.6 | 108.0 | 28.3 |
| 2024 Q4 | 39.7 | 54.9 | 66.7 | 94.6 | 27.9 |
| 2024 Q3 | 44.7 | 69.4 | 73.7 | 114.1 | 40.4 |
| 2024 Q2 | 48.2 | 75.8 | 76.2 | 124.0 | 47.8 |
| 2024 Q1 | 54.3 | 88.7 | 87.3 | 142.9 | 55.6 |
| 2023 Q4 | 48.8 | 75.9 | 78.9 | 124.7 | 45.8 |
| 2023 Q3 | 49.7 | 71.7 | 75.9 | 121.4 | 45.6 |
| 2023 Q2 | 54.0 | 75.5 | 76.7 | 129.6 | 52.9 |
| 2023 Q1 | 57.7 | 76.3 | 74.8 | 134.0 | 59.2 |
| 2022 Q4 | 50.4 | 66.6 | 63.4 | 117.0 | 53.6 |
| 2022 Q3 | 51.8 | 75.6 | 62.1 | 127.4 | 65.3 |
| 2022 Q2 | 54.3 | 89.5 | 65.3 | 143.9 | 78.6 |
| 2022 Q1 | 59.7 | 99.5 | 79.3 | 159.1 | 79.8 |
| 2021 Q4 | 51.1 | 85.8 | 71.1 | 136.8 | 65.7 |
| 2021 Q3 | 50.7 | 90.5 | 75.5 | 141.1 | 65.6 |
現金流單位：億元
2026 Q2−73.34 億元−22.47 億元−95.82 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 | −73.34 | −22.47 | −95.82 |
| 2026 Q1 | −35.22 | −14.03 | −49.25 |
| 2025 Q4 | 101.67 | −18.25 | 83.41 |
| 2025 Q3 | 203.75 | −15.07 | 188.68 |
| 2025 Q2 | 39.95 | −6.16 | 33.80 |
| 2025 Q1 | 41.30 | −9.46 | 31.84 |
| 2024 Q4 | 34.30 | −9.44 | 24.87 |
| 2024 Q3 | 64.31 | −7.06 | 57.25 |
| 2024 Q2 | 19.28 | −7.76 | 11.52 |
| 2024 Q1 | 23.62 | −3.37 | 20.25 |
| 2023 Q4 | 82.80 | −6.15 | 76.65 |
| 2023 Q3 | 46.16 | −7.32 | 38.84 |
| 2023 Q2 | 37.44 | −5.96 | 31.47 |
| 2023 Q1 | 39.57 | −3.02 | 36.55 |
| 2022 Q4 | 24.26 | −5.83 | 18.42 |
| 2022 Q3 | 73.43 | −1.02 | 72.42 |
| 2022 Q2 | 11.04 | −1.44 | 9.61 |
| 2022 Q1 | −0.24 | −1.23 | −1.47 |
| 2021 Q4 | 10.47 | −1.22 | 9.25 |
| 2021 Q3 | −7.04 | −1.30 | −8.34 |
財經資料來源：FinLab