IET-KY
4971322−35.5−9.93%收盤・資料日 2026-11-06
法說 11/12
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q26.34%315.75%220.91%28.4 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 | 6.34% | 315.75% | 220.91% | 28.4 |
| 2026 Q1 | 9.00% | 444.00% | 320.04% | 944.6 |
| 2025 Q4 | 5.95% | 656.63% | 467.10% | 1,263.2 |
| 2025 Q3 | 5.28% | 673.65% | 463.64% | 572.5 |
| 2025 Q2 | 5.08% | 677.30% | 460.08% | 487.5 |
| 2025 Q1 | 6.82% | 505.37% | 352.17% | −44.0 |
| 2024 Q4 | 12.96% | 266.54% | 183.34% | −9.8 |
| 2024 Q3 | 16.77% | 201.83% | 130.03% | −16.4 |
| 2024 Q2 | 14.33% | 239.01% | 162.50% | −15.9 |
| 2024 Q1 | 14.32% | 257.00% | 179.56% | −4.8 |
| 2023 Q4 | 14.90% | 249.67% | 168.94% | −14.7 |
| 2023 Q3 | 7.60% | 437.25% | 269.99% | 363.1 |
| 2023 Q2 | 9.01% | 366.27% | 204.63% | −750.0 |
| 2023 Q1 | 9.83% | 359.89% | 216.27% | 18.8 |
| 2022 Q4 | 6.83% | 544.77% | 356.59% | 1,041.6 |
| 2022 Q3 | 9.87% | 397.01% | 287.57% | 642.3 |
| 2022 Q2 | 9.93% | 429.54% | 333.22% | 1,492.1 |
| 2022 Q1 | 9.76% | 406.17% | 300.25% | 1,207.3 |
| 2021 Q4 | 7.15% | 566.12% | 419.37% | 828.1 |
| 2021 Q3 | 7.79% | 462.53% | 323.30% | 660.4 |
經營效率單位：天
2026 Q296.9 天140.4 天33.4 天237.3 天203.9 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 | 96.9 | 140.4 | 33.4 | 237.3 | 203.9 |
| 2026 Q1 | 73.9 | 125.3 | 31.1 | 199.1 | 168.0 |
| 2025 Q4 | 59.0 | 105.6 | 28.6 | 164.6 | 136.0 |
| 2025 Q3 | 60.7 | 107.5 | 26.9 | 168.1 | 141.3 |
| 2025 Q2 | 68.1 | 121.1 | 35.4 | 189.2 | 153.8 |
| 2025 Q1 | 65.2 | 112.8 | 34.7 | 178.0 | 143.2 |
| 2024 Q4 | 62.1 | 119.4 | 26.7 | 181.4 | 154.7 |
| 2024 Q3 | 72.6 | 166.5 | 28.2 | 239.0 | 210.9 |
| 2024 Q2 | 70.5 | 138.3 | 23.4 | 208.8 | 185.4 |
| 2024 Q1 | 54.6 | 126.8 | 21.4 | 181.4 | 160.0 |
| 2023 Q4 | 64.5 | 156.6 | 18.0 | 221.2 | 203.1 |
| 2023 Q3 | 59.0 | 163.0 | 18.6 | 222.0 | 203.4 |
| 2023 Q2 | 72.6 | 192.7 | 31.7 | 265.3 | 233.6 |
| 2023 Q1 | 73.1 | 189.6 | 35.6 | 262.7 | 227.1 |
| 2022 Q4 | 64.4 | 130.1 | 25.4 | 194.5 | 169.1 |
| 2022 Q3 | 70.6 | 114.1 | 27.6 | 184.7 | 157.1 |
| 2022 Q2 | 56.3 | 102.6 | 26.2 | 158.8 | 132.6 |
| 2022 Q1 | 61.2 | 115.8 | 31.7 | 177.0 | 145.2 |
| 2021 Q4 | 65.3 | 100.5 | 27.1 | 165.8 | 138.6 |
| 2021 Q3 | 82.7 | 119.5 | 30.3 | 202.3 | 172.0 |
現金流單位：億元
2026 Q21.02 億元−1.91 億元−0.88 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 | 1.02 | −1.91 | −0.88 |
| 2026 Q1 | 0.30 | −1.00 | −0.70 |
| 2025 Q4 | 0.63 | −0.56 | 0.07 |
| 2025 Q3 | 0.50 | −0.50 | 0.00 |
| 2025 Q2 | 0.61 | −0.58 | 0.03 |
| 2025 Q1 | 0.59 | −0.97 | −0.38 |
| 2024 Q4 | 0.10 | −0.35 | −0.25 |
| 2024 Q3 | −0.06 | −0.45 | −0.51 |
| 2024 Q2 | 0.02 | −0.65 | −0.63 |
| 2024 Q1 | 0.01 | −0.26 | −0.26 |
| 2023 Q4 | 0.74 | −0.71 | 0.03 |
| 2023 Q3 | 0.29 | −0.42 | −0.13 |
| 2023 Q2 | −0.31 | −0.16 | −0.48 |
| 2023 Q1 | 0.16 | −0.38 | −0.22 |
| 2022 Q4 | 0.43 | −0.53 | −0.09 |
| 2022 Q3 | 0.49 | −0.99 | −0.50 |
| 2022 Q2 | 1.38 | −0.24 | 1.15 |
| 2022 Q1 | 0.59 | −0.21 | 0.37 |
| 2021 Q4 | 1.14 | −0.18 | 0.96 |
| 2021 Q3 | 0.45 | −0.22 | 0.23 |
財經資料來源：FinLab