智晶
524516.20−1.45−8.22%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 Q262.84%74.03%46.68%−5.0 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 | 62.84% | 74.03% | 46.68% | −5.0 |
| 2026 Q1 | 61.23% | 72.87% | 41.56% | −6.2 |
| 2025 Q4 | 59.54% | 74.93% | 42.40% | −15.5 |
| 2025 Q3 | 56.22% | 122.99% | 68.36% | −9.6 |
| 2025 Q2 | 54.07% | 108.00% | 61.98% | −14.9 |
| 2025 Q1 | 50.05% | 115.51% | 69.87% | −10.0 |
| 2024 Q4 | 49.18% | 120.93% | 79.71% | −10.3 |
| 2024 Q3 | 47.74% | 78.30% | 50.55% | −7.1 |
| 2024 Q2 | 45.94% | 84.37% | 55.49% | −8.0 |
| 2024 Q1 | 45.08% | 89.88% | 57.40% | −10.2 |
| 2023 Q4 | 43.51% | 101.33% | 65.92% | −26.9 |
| 2023 Q3 | 39.26% | 116.84% | 73.59% | −29.7 |
| 2023 Q2 | 39.91% | 227.62% | 146.74% | −11.3 |
| 2023 Q1 | 35.38% | 295.96% | 187.67% | 3.1 |
| 2022 Q4 | 37.00% | 257.41% | 170.11% | 11.8 |
| 2022 Q3 | 37.68% | 256.11% | 170.54% | 51.7 |
| 2022 Q2 | 39.67% | 133.52% | 86.34% | 120.7 |
| 2022 Q1 | 30.28% | 174.06% | 108.97% | 87.2 |
| 2021 Q4 | 31.04% | 155.57% | 98.39% | 111.2 |
| 2021 Q3 | 29.46% | 148.14% | 88.55% | 115.1 |
經營效率單位：天
2026 Q240.0 天114.5 天37.9 天154.5 天116.6 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 | 40.0 | 114.5 | 37.9 | 154.5 | 116.6 |
| 2026 Q1 | 43.3 | 138.2 | 42.1 | 181.5 | 139.4 |
| 2025 Q4 | 43.7 | 123.6 | 39.1 | 167.3 | 128.2 |
| 2025 Q3 | 52.9 | 146.7 | 61.0 | 199.5 | 138.6 |
| 2025 Q2 | 38.6 | 103.1 | 56.3 | 141.7 | 85.4 |
| 2025 Q1 | 36.4 | 96.8 | 54.2 | 133.2 | 79.0 |
| 2024 Q4 | 35.9 | 87.7 | 50.0 | 123.6 | 73.7 |
| 2024 Q3 | 40.2 | 83.6 | 47.2 | 123.8 | 76.6 |
| 2024 Q2 | 40.6 | 89.3 | 44.5 | 129.8 | 85.4 |
| 2024 Q1 | 40.1 | 100.8 | 45.5 | 140.9 | 95.4 |
| 2023 Q4 | 40.1 | 101.7 | 38.9 | 141.8 | 102.9 |
| 2023 Q3 | 47.1 | 118.2 | 41.8 | 165.3 | 123.5 |
| 2023 Q2 | 48.4 | 130.3 | 48.7 | 178.7 | 129.9 |
| 2023 Q1 | 48.5 | 132.8 | 55.1 | 181.3 | 126.1 |
| 2022 Q4 | 44.8 | 115.3 | 58.2 | 160.1 | 101.9 |
| 2022 Q3 | 42.8 | 100.1 | 56.3 | 142.9 | 86.6 |
| 2022 Q2 | 37.4 | 99.1 | 59.5 | 136.5 | 77.0 |
| 2022 Q1 | 38.7 | 97.1 | 63.1 | 135.8 | 72.7 |
| 2021 Q4 | 35.1 | 82.0 | 57.9 | 117.1 | 59.2 |
| 2021 Q3 | 38.3 | 76.6 | 63.0 | 114.9 | 51.9 |
現金流單位：億元
2026 Q20.21 億元0.00 億元0.21 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 | 0.21 | 0.00 | 0.21 |
| 2026 Q1 | −0.26 | −0.05 | −0.31 |
| 2025 Q4 | 0.02 | −0.01 | 0.00 |
| 2025 Q3 | −0.81 | −0.06 | −0.87 |
| 2025 Q2 | −0.53 | −0.13 | −0.67 |
| 2025 Q1 | −0.40 | −0.09 | −0.49 |
| 2024 Q4 | 0.22 | 0.06 | 0.28 |
| 2024 Q3 | −0.06 | −0.30 | −0.36 |
| 2024 Q2 | 0.40 | −0.04 | 0.36 |
| 2024 Q1 | −0.14 | −0.10 | −0.25 |
| 2023 Q4 | −0.02 | −0.70 | −0.72 |
| 2023 Q3 | 0.10 | −0.12 | −0.02 |
| 2023 Q2 | 0.31 | −0.09 | 0.22 |
| 2023 Q1 | −0.31 | −0.19 | −0.50 |
| 2022 Q4 | 0.49 | −0.13 | 0.35 |
| 2022 Q3 | 0.98 | −0.07 | 0.91 |
| 2022 Q2 | 0.72 | −0.04 | 0.68 |
| 2022 Q1 | 0.53 | −0.07 | 0.45 |
| 2021 Q4 | 1.10 | −0.02 | 1.08 |
| 2021 Q3 | 0.81 | −0.02 | 0.80 |