天意能創
453024.25+1.25+5.43%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 Q249.00%154.36%145.04%−12.2 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 | 49.00% | 154.36% | 145.04% | −12.2 |
| 2026 Q1 | 42.60% | 218.42% | 206.02% | 0.4 |
| 2025 Q4 | 27.43% | 372.61% | 295.63% | — |
| 2025 Q3 | 45.97% | 212.28% | 196.96% | 29.9 |
| 2025 Q2 | 43.24% | 251.62% | 227.97% | 27.8 |
| 2025 Q1 | 39.90% | 254.19% | 237.53% | 1.2 |
| 2024 Q4 | 18.31% | 302.34% | −53.68% | −147.9 |
| 2024 Q3 | 23.07% | 382.02% | 353.41% | −53.1 |
| 2024 Q2 | 27.88% | 216.11% | 187.75% | −15.7 |
| 2024 Q1 | 27.85% | 225.66% | 198.59% | −29.3 |
| 2023 Q4 | 27.10% | 250.89% | 223.14% | −65.0 |
| 2023 Q3 | 29.56% | 255.10% | 225.19% | −26.8 |
| 2023 Q2 | 30.02% | 279.48% | 252.73% | −25.9 |
| 2023 Q1 | 25.86% | 379.14% | 350.74% | −18.1 |
| 2022 Q4 | 26.58% | 365.83% | 339.80% | −7.7 |
| 2022 Q3 | 28.92% | 326.93% | 299.47% | 10.5 |
| 2022 Q2 | 27.95% | 358.20% | 338.60% | −9.5 |
| 2022 Q1 | 25.80% | 348.24% | 337.41% | −7.1 |
| 2021 Q4 | 20.34% | 460.11% | 448.73% | −3.2 |
| 2021 Q3 | 22.08% | 386.06% | 370.39% | 2.7 |
經營效率單位：天
2026 Q297.9 天7.2 天51.2 天105.1 天54.0 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 | 97.9 | 7.2 | 51.2 | 105.1 | 54.0 |
| 2026 Q1 | 137.8 | 12.2 | 104.5 | 150.0 | 45.4 |
| 2025 Q4 | 76.0 | 11.0 | 87.1 | 87.1 | 0.0 |
| 2025 Q3 | 92.0 | 14.9 | 74.4 | 106.9 | 32.5 |
| 2025 Q2 | 54.6 | 38.8 | 148.8 | 93.3 | −55.4 |
| 2025 Q1 | 13.5 | 18.8 | 43.2 | 32.3 | −10.9 |
| 2024 Q4 | 21.1 | 31.8 | 15.1 | 52.9 | 37.8 |
| 2024 Q3 | 22.1 | 29.1 | 15.5 | 51.1 | 35.7 |
| 2024 Q2 | 23.6 | 29.5 | 14.3 | 53.0 | 38.7 |
| 2024 Q1 | 23.5 | 27.5 | 12.1 | 51.0 | 38.9 |
| 2023 Q4 | 22.5 | 29.2 | 12.0 | 51.7 | 39.7 |
| 2023 Q3 | 18.9 | 32.3 | 15.7 | 51.2 | 35.5 |
| 2023 Q2 | 19.5 | 31.9 | 16.0 | 51.3 | 35.3 |
| 2023 Q1 | 23.9 | 28.8 | 13.7 | 52.8 | 39.1 |
| 2022 Q4 | 20.3 | 21.9 | 12.8 | 42.2 | 29.4 |
| 2022 Q3 | 18.5 | 20.0 | 15.3 | 38.5 | 23.2 |
| 2022 Q2 | 25.9 | 19.3 | 17.6 | 45.2 | 27.6 |
| 2022 Q1 | 33.2 | 16.7 | 18.9 | 49.9 | 31.0 |
| 2021 Q4 | 32.7 | 14.7 | 17.0 | 47.5 | 30.5 |
| 2021 Q3 | 34.5 | 15.8 | 17.4 | 50.3 | 32.9 |
現金流單位：萬元
2026 Q24,326 萬元−203 萬元4,123 萬元
單季現金流（萬元）
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| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | 4,326 | −203 | 4,123 |
| 2026 Q1 | −2,803 | −25 | −2,827 |
| 2025 Q4 | 8,155 | −45 | 8,109 |
| 2025 Q3 | −2,579 | −181 | −2,761 |
| 2025 Q2 | 1,795 | −80 | 1,716 |
| 2025 Q1 | −2,355 | −57 | −2,412 |
| 2024 Q4 | 648 | −45 | 604 |
| 2024 Q3 | 1,152 | 0 | 1,152 |
| 2024 Q2 | 267 | 0 | 267 |
| 2024 Q1 | −122 | −114 | −236 |
| 2023 Q4 | −793 | −458 | −1,250 |
| 2023 Q3 | −456 | −639 | −1,095 |
| 2023 Q2 | 333 | −480 | −147 |
| 2023 Q1 | −116 | −71 | −187 |
| 2022 Q4 | −279 | −1,035 | −1,315 |
| 2022 Q3 | 1,813 | −818 | 995 |
| 2022 Q2 | 440 | −1,692 | −1,252 |
| 2022 Q1 | 441 | −3,168 | −2,727 |
| 2021 Q4 | 83 | −517 | −433 |
| 2021 Q3 | −90 | −53 | −143 |