科際精密
456849.30−2.70−5.19%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 Q238.03%248.44%202.28%9.3 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 | 38.03% | 248.44% | 202.28% | 9.3 |
| 2026 Q1 | 34.30% | 287.41% | 228.71% | 270.8 |
| 2025 Q4 | 35.28% | 273.59% | 217.53% | 230.4 |
| 2025 Q3 | 35.47% | 263.99% | 209.74% | 834.0 |
| 2025 Q2 | 30.01% | 335.61% | 276.03% | −1,283.8 |
| 2025 Q1 | 33.00% | 297.89% | 244.32% | 3,248.6 |
| 2024 Q4 | 31.89% | 310.49% | 248.73% | — |
| 2024 Q3 | 31.86% | 309.97% | 266.17% | 138.1 |
| 2024 Q2 | 33.43% | 291.10% | 248.48% | 408.5 |
| 2024 Q1 | 35.93% | 258.57% | 225.10% | 152.0 |
| 2023 Q4 | 31.39% | 336.83% | 296.45% | 13.8 |
| 2023 Q3 | 33.30% | 269.44% | 239.02% | 310.2 |
| 2023 Q2 | 31.44% | 282.40% | 245.31% | 107.8 |
| 2023 Q1 | 35.53% | 239.42% | 207.99% | −78.1 |
| 2022 Q4 | 31.41% | 314.45% | 271.58% | −113.3 |
| 2022 Q3 | 35.84% | 259.78% | 224.00% | 325.6 |
| 2022 Q2 | 40.01% | 219.08% | 180.20% | 541.6 |
| 2022 Q1 | 41.95% | 206.90% | 173.59% | 238.3 |
| 2021 Q4 | 37.91% | 232.31% | 192.07% | 600.1 |
| 2021 Q3 | 37.96% | 233.37% | 195.19% | 62,252.0 |
經營效率單位：天
2026 Q293.4 天77.7 天107.9 天171.1 天63.2 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 | 93.4 | 77.7 | 107.9 | 171.1 | 63.2 |
| 2026 Q1 | 105.4 | 94.8 | 131.6 | 200.2 | 68.6 |
| 2025 Q4 | 95.1 | 80.7 | 110.9 | 175.9 | 65.0 |
| 2025 Q3 | 106.2 | 80.7 | 96.0 | 186.9 | 90.9 |
| 2025 Q2 | 91.2 | 75.9 | 79.9 | 167.1 | 87.1 |
| 2025 Q1 | 78.1 | 88.1 | 96.8 | 166.1 | 69.3 |
| 2024 Q4 | 103.0 | 92.2 | 124.4 | 195.2 | 70.8 |
| 2024 Q3 | 81.3 | 54.7 | 86.1 | 136.0 | 49.9 |
| 2024 Q2 | 79.6 | 59.2 | 87.6 | 138.8 | 51.3 |
| 2024 Q1 | 82.4 | 65.2 | 95.4 | 147.6 | 52.2 |
| 2023 Q4 | 105.8 | 60.7 | 104.3 | 166.6 | 62.3 |
| 2023 Q3 | 84.1 | 47.0 | 78.7 | 131.1 | 52.4 |
| 2023 Q2 | 73.3 | 57.2 | 69.1 | 130.5 | 61.4 |
| 2023 Q1 | 96.5 | 82.9 | 85.1 | 179.4 | 94.3 |
| 2022 Q4 | 116.6 | 81.6 | 92.9 | 198.2 | 105.3 |
| 2022 Q3 | 94.1 | 72.4 | 97.6 | 166.5 | 68.9 |
| 2022 Q2 | 77.7 | 69.3 | 95.2 | 147.0 | 51.8 |
| 2022 Q1 | 90.1 | 77.6 | 104.5 | 167.7 | 63.2 |
| 2021 Q4 | 94.7 | 73.6 | 108.5 | 168.3 | 59.8 |
| 2021 Q3 | 85.7 | 61.2 | 91.8 | 146.9 | 55.0 |
現金流單位：億元
2026 Q2−0.09 億元−0.08 億元−0.17 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 | −0.09 | −0.08 | −0.17 |
| 2026 Q1 | 0.54 | −0.22 | 0.31 |
| 2025 Q4 | 0.61 | −0.10 | 0.51 |
| 2025 Q3 | 0.45 | −0.08 | 0.37 |
| 2025 Q2 | −0.36 | −0.14 | −0.50 |
| 2025 Q1 | 0.08 | −0.14 | −0.06 |
| 2024 Q4 | 0.60 | −0.12 | 0.48 |
| 2024 Q3 | 0.72 | −0.12 | 0.60 |
| 2024 Q2 | 0.04 | −0.12 | −0.08 |
| 2024 Q1 | −0.13 | −0.05 | −0.18 |
| 2023 Q4 | 0.90 | −0.10 | 0.80 |
| 2023 Q3 | 0.91 | −0.07 | 0.84 |
| 2023 Q2 | −0.35 | −0.04 | −0.39 |
| 2023 Q1 | 0.29 | −0.12 | 0.18 |
| 2022 Q4 | 0.53 | −0.18 | 0.35 |
| 2022 Q3 | 1.09 | −0.24 | 0.85 |
| 2022 Q2 | 0.85 | −0.29 | 0.56 |
| 2022 Q1 | 0.56 | −0.02 | 0.54 |
| 2021 Q4 | 0.86 | −0.29 | 0.57 |
| 2021 Q3 | 1.24 | −0.18 | 1.06 |
財經資料來源：FinLab