智崴
526375−4.3−5.42%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 Q240.92%182.00%152.75%6.4 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 | 40.92% | 182.00% | 152.75% | 6.4 |
| 2026 Q1 | 38.75% | 227.22% | 186.07% | 9.0 |
| 2025 Q4 | 37.88% | 234.73% | 217.11% | 3.4 |
| 2025 Q3 | 39.61% | 213.58% | 197.31% | 12.8 |
| 2025 Q2 | 39.17% | 225.74% | 207.15% | −41.7 |
| 2025 Q1 | 30.03% | 287.80% | 262.92% | −7.0 |
| 2024 Q4 | 26.62% | 658.30% | 598.67% | 13.1 |
| 2024 Q3 | 29.70% | 496.25% | 450.59% | 5.4 |
| 2024 Q2 | 36.06% | 529.79% | 482.19% | −1.2 |
| 2024 Q1 | 37.12% | 541.81% | 491.17% | 2.5 |
| 2023 Q4 | 37.64% | 288.59% | 262.04% | −10.4 |
| 2023 Q3 | 34.30% | 462.19% | 418.47% | 0.7 |
| 2023 Q2 | 35.26% | 358.71% | 322.64% | −15.9 |
| 2023 Q1 | 34.06% | 288.54% | 261.28% | −3.1 |
| 2022 Q4 | 35.49% | 328.54% | 291.98% | −18.5 |
| 2022 Q3 | 37.68% | 265.91% | 241.07% | 17.0 |
| 2022 Q2 | 38.26% | 264.00% | 242.05% | −7.6 |
| 2022 Q1 | 38.36% | 344.51% | 313.39% | −0.9 |
| 2021 Q4 | 36.49% | 319.69% | 292.31% | −6.8 |
| 2021 Q3 | 43.81% | 544.25% | 492.29% | −4.0 |
經營效率單位：天
2026 Q225.6 天55.1 天10.7 天80.6 天69.9 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 | 25.6 | 55.1 | 10.7 | 80.6 | 69.9 |
| 2026 Q1 | 50.0 | 114.8 | 35.6 | 164.8 | 129.2 |
| 2025 Q4 | 47.1 | 70.8 | 24.4 | 117.9 | 93.4 |
| 2025 Q3 | 96.9 | 118.7 | 30.2 | 215.6 | 185.4 |
| 2025 Q2 | 164.7 | 104.4 | 22.7 | 269.2 | 246.5 |
| 2025 Q1 | 211.5 | 110.6 | 20.9 | 322.1 | 301.2 |
| 2024 Q4 | 105.1 | 79.4 | 17.0 | 184.4 | 167.4 |
| 2024 Q3 | 138.8 | 104.7 | 20.3 | 243.6 | 223.2 |
| 2024 Q2 | 220.2 | 155.0 | 22.1 | 375.2 | 353.2 |
| 2024 Q1 | 251.8 | 163.5 | 27.7 | 415.2 | 387.5 |
| 2023 Q4 | 233.3 | 172.7 | 28.3 | 406.0 | 377.7 |
| 2023 Q3 | 257.3 | 164.1 | 22.1 | 421.4 | 399.3 |
| 2023 Q2 | 316.6 | 187.2 | 30.0 | 503.8 | 473.8 |
| 2023 Q1 | 248.9 | 300.7 | 83.6 | 549.7 | 466.0 |
| 2022 Q4 | 109.7 | 153.1 | 53.4 | 262.8 | 209.4 |
| 2022 Q3 | 139.0 | 209.3 | 70.4 | 348.3 | 277.9 |
| 2022 Q2 | 123.4 | 202.5 | 68.3 | 325.8 | 257.6 |
| 2022 Q1 | 137.6 | 303.8 | 106.7 | 441.4 | 334.8 |
| 2021 Q4 | 130.5 | 265.2 | 93.4 | 395.7 | 302.2 |
| 2021 Q3 | 119.3 | 168.8 | 49.6 | 288.1 | 238.5 |
現金流單位：億元
2026 Q2−0.53 億元−1.25 億元−1.79 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 | −0.53 | −1.25 | −1.79 |
| 2026 Q1 | 1.39 | −0.63 | 0.76 |
| 2025 Q4 | 1.18 | −0.97 | 0.21 |
| 2025 Q3 | 3.17 | −0.71 | 2.46 |
| 2025 Q2 | 0.62 | −1.36 | −0.74 |
| 2025 Q1 | −0.59 | −1.89 | −2.48 |
| 2024 Q4 | 1.87 | −0.54 | 1.33 |
| 2024 Q3 | 0.32 | −0.87 | −0.54 |
| 2024 Q2 | −0.02 | −0.12 | −0.13 |
| 2024 Q1 | −0.03 | −0.12 | −0.15 |
| 2023 Q4 | 1.00 | −0.13 | 0.87 |
| 2023 Q3 | 1.02 | −0.26 | 0.77 |
| 2023 Q2 | −0.50 | −0.17 | −0.67 |
| 2023 Q1 | −0.29 | −0.13 | −0.42 |
| 2022 Q4 | 0.08 | −0.30 | −0.22 |
| 2022 Q3 | 0.96 | −0.18 | 0.78 |
| 2022 Q2 | 0.31 | −0.12 | 0.19 |
| 2022 Q1 | −1.31 | −0.01 | −1.32 |
| 2021 Q4 | 0.47 | −0.73 | −0.26 |
| 2021 Q3 | −1.10 | −0.09 | −1.20 |
財經資料來源：FinLab