智伸科
4551123.5−8.5−6.44%收盤・資料日 2026-11-06
法說 11/9
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q237.61%221.94%184.84%46.2 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 | 37.61% | 221.94% | 184.84% | 46.2 |
| 2026 Q1 | 37.46% | 218.37% | 182.01% | 56.4 |
| 2025 Q4 | 35.58% | 229.53% | 186.94% | 43.7 |
| 2025 Q3 | 37.74% | 211.61% | 170.64% | 42.4 |
| 2025 Q2 | 38.61% | 202.77% | 164.74% | −10.3 |
| 2025 Q1 | 37.90% | 206.50% | 169.00% | 38.2 |
| 2024 Q4 | 36.42% | 214.56% | 171.65% | 46.8 |
| 2024 Q3 | 38.64% | 195.39% | 155.21% | 21.9 |
| 2024 Q2 | 38.24% | 171.12% | 127.55% | 20.8 |
| 2024 Q1 | 39.52% | 164.08% | 122.99% | 19.0 |
| 2023 Q4 | 37.86% | 167.72% | 122.88% | 5.4 |
| 2023 Q3 | 39.44% | 163.50% | 125.29% | 19.6 |
| 2023 Q2 | 41.07% | 156.01% | 119.90% | 17.0 |
| 2023 Q1 | 42.19% | 151.09% | 113.76% | 22.6 |
| 2022 Q4 | 39.16% | 170.26% | 128.48% | 38.1 |
| 2022 Q3 | 41.46% | 164.11% | 124.61% | 79.0 |
| 2022 Q2 | 43.62% | 153.65% | 114.77% | 78.3 |
| 2022 Q1 | 44.61% | 145.57% | 109.37% | 88.3 |
| 2021 Q4 | 41.04% | 155.96% | 112.28% | 63.6 |
| 2021 Q3 | 44.81% | 145.61% | 112.16% | 68.3 |
經營效率單位：天
2026 Q2111.9 天93.8 天42.6 天205.6 天163.0 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 | 111.9 | 93.8 | 42.6 | 205.6 | 163.0 |
| 2026 Q1 | 106.9 | 93.7 | 34.8 | 200.6 | 165.9 |
| 2025 Q4 | 107.3 | 106.9 | 38.0 | 214.2 | 176.2 |
| 2025 Q3 | 104.8 | 105.4 | 38.2 | 210.2 | 172.0 |
| 2025 Q2 | 115.9 | 111.7 | 37.5 | 227.5 | 190.1 |
| 2025 Q1 | 109.9 | 107.0 | 37.8 | 217.0 | 179.2 |
| 2024 Q4 | 113.7 | 108.0 | 43.4 | 221.7 | 178.3 |
| 2024 Q3 | 100.6 | 103.5 | 41.3 | 204.1 | 162.7 |
| 2024 Q2 | 107.7 | 116.3 | 40.6 | 224.0 | 183.5 |
| 2024 Q1 | 117.4 | 126.9 | 40.8 | 244.4 | 203.6 |
| 2023 Q4 | 132.8 | 128.8 | 42.7 | 261.7 | 219.0 |
| 2023 Q3 | 131.8 | 111.1 | 37.1 | 242.9 | 205.8 |
| 2023 Q2 | 130.6 | 108.0 | 36.0 | 238.6 | 202.6 |
| 2023 Q1 | 136.3 | 117.3 | 41.3 | 253.6 | 212.2 |
| 2022 Q4 | 125.7 | 109.3 | 43.1 | 235.0 | 191.9 |
| 2022 Q3 | 117.8 | 105.1 | 45.3 | 222.9 | 177.6 |
| 2022 Q2 | 119.3 | 106.6 | 45.9 | 225.9 | 179.9 |
| 2022 Q1 | 105.7 | 98.7 | 42.5 | 204.4 | 161.9 |
| 2021 Q4 | 106.0 | 102.9 | 51.3 | 208.9 | 157.5 |
| 2021 Q3 | 120.6 | 92.2 | 54.4 | 212.8 | 158.3 |
現金流單位：億元
2026 Q25.22 億元−0.29 億元4.93 億元
單季現金流（億元）
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| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | 5.22 | −0.29 | 4.93 |
| 2026 Q1 | 3.19 | −0.80 | 2.38 |
| 2025 Q4 | 2.58 | −0.42 | 2.16 |
| 2025 Q3 | 4.37 | −0.52 | 3.85 |
| 2025 Q2 | 3.91 | −0.64 | 3.27 |
| 2025 Q1 | 2.39 | −0.44 | 1.95 |
| 2024 Q4 | 7.85 | −0.97 | 6.89 |
| 2024 Q3 | 4.42 | −0.23 | 4.18 |
| 2024 Q2 | 3.66 | −1.03 | 2.63 |
| 2024 Q1 | 3.28 | −0.65 | 2.62 |
| 2023 Q4 | 5.57 | −0.47 | 5.11 |
| 2023 Q3 | 5.07 | −0.99 | 4.08 |
| 2023 Q2 | 4.72 | −2.27 | 2.45 |
| 2023 Q1 | 4.06 | −2.77 | 1.29 |
| 2022 Q4 | 7.52 | −3.63 | 3.89 |
| 2022 Q3 | 4.70 | −2.24 | 2.46 |
| 2022 Q2 | 9.34 | −0.92 | 8.42 |
| 2022 Q1 | −3.12 | −1.44 | −4.57 |
| 2021 Q4 | 6.42 | −2.41 | 4.01 |
| 2021 Q3 | 5.13 | −2.30 | 2.84 |
財經資料來源：FinLab