寶島科
531286.5−2.2−2.48%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 Q257.02%165.70%140.04%10.8 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 | 57.02% | 165.70% | 140.04% | 10.8 |
| 2026 Q1 | 58.01% | 160.23% | 132.13% | 7.8 |
| 2025 Q4 | 59.27% | 156.11% | 131.68% | 6.1 |
| 2025 Q3 | 60.43% | 150.77% | 125.70% | 12.9 |
| 2025 Q2 | 62.97% | 141.74% | 117.47% | 5.9 |
| 2025 Q1 | 56.63% | 167.78% | 142.29% | 12.7 |
| 2024 Q4 | 56.52% | 168.30% | 142.63% | 12.3 |
| 2024 Q3 | 57.06% | 161.66% | 136.38% | 16.4 |
| 2024 Q2 | 59.28% | 157.34% | 134.10% | 12.6 |
| 2024 Q1 | 57.30% | 167.59% | 142.69% | 17.7 |
| 2023 Q4 | 58.48% | 164.37% | 140.10% | 13.7 |
| 2023 Q3 | 58.45% | 164.95% | 139.51% | 14.3 |
| 2023 Q2 | 58.97% | 159.31% | 135.10% | 13.7 |
| 2023 Q1 | 56.61% | 166.54% | 139.91% | 17.0 |
| 2022 Q4 | 59.06% | 156.62% | 131.22% | 4.8 |
| 2022 Q3 | 59.32% | 153.97% | 128.31% | 18.5 |
| 2022 Q2 | 55.80% | 157.18% | 126.31% | −1.9 |
| 2022 Q1 | 52.75% | 74.65% | 39.68% | 16.4 |
| 2021 Q4 | 53.76% | 74.21% | 37.08% | 27.3 |
| 2021 Q3 | 55.53% | 69.71% | 34.25% | 15.9 |
經營效率單位：天
2026 Q22.7 天220.6 天200.9 天223.3 天22.4 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 | 2.7 | 220.6 | 200.9 | 223.3 | 22.4 |
| 2026 Q1 | 2.6 | 198.1 | 171.7 | 200.6 | 29.0 |
| 2025 Q4 | 3.5 | 188.3 | 140.3 | 191.7 | 51.4 |
| 2025 Q3 | 4.1 | 206.0 | 170.3 | 210.1 | 39.8 |
| 2025 Q2 | 3.9 | 214.0 | 205.3 | 217.9 | 12.6 |
| 2025 Q1 | 3.5 | 184.8 | 168.2 | 188.3 | 20.1 |
| 2024 Q4 | 3.8 | 193.2 | 166.9 | 197.0 | 30.1 |
| 2024 Q3 | 4.5 | 167.1 | 165.9 | 171.7 | 5.8 |
| 2024 Q2 | 5.2 | 177.4 | 200.1 | 182.6 | −17.5 |
| 2024 Q1 | 4.5 | 149.3 | 159.9 | 153.8 | −6.1 |
| 2023 Q4 | 4.2 | 153.7 | 150.8 | 157.9 | 7.0 |
| 2023 Q3 | 3.3 | 143.4 | 152.2 | 146.8 | −5.4 |
| 2023 Q2 | 2.6 | 151.7 | 174.2 | 154.3 | −19.9 |
| 2023 Q1 | 2.4 | 148.0 | 151.4 | 150.5 | −1.0 |
| 2022 Q4 | 2.8 | 153.4 | 128.5 | 156.1 | 27.6 |
| 2022 Q3 | 2.0 | 146.8 | 127.2 | 148.8 | 21.6 |
| 2022 Q2 | 2.2 | 183.7 | 187.3 | 185.9 | −1.4 |
| 2022 Q1 | 2.4 | 164.7 | 157.8 | 167.1 | 9.3 |
| 2021 Q4 | 2.1 | 154.4 | 109.2 | 156.4 | 47.2 |
| 2021 Q3 | 1.5 | 197.2 | 142.4 | 198.7 | 56.3 |
現金流單位：億元
2026 Q21.57 億元−0.43 億元1.14 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 | 1.57 | −0.43 | 1.14 |
| 2026 Q1 | 2.85 | −0.45 | 2.40 |
| 2025 Q4 | 3.10 | −0.94 | 2.16 |
| 2025 Q3 | 1.70 | −0.58 | 1.12 |
| 2025 Q2 | 1.31 | −0.52 | 0.79 |
| 2025 Q1 | 2.67 | −0.75 | 1.92 |
| 2024 Q4 | 2.45 | −0.44 | 2.01 |
| 2024 Q3 | 1.22 | −0.57 | 0.65 |
| 2024 Q2 | 1.71 | −0.63 | 1.08 |
| 2024 Q1 | 2.89 | −0.49 | 2.40 |
| 2023 Q4 | 1.60 | −1.38 | 0.22 |
| 2023 Q3 | 2.05 | −0.39 | 1.66 |
| 2023 Q2 | 1.80 | −0.34 | 1.46 |
| 2023 Q1 | 3.59 | −0.20 | 3.39 |
| 2022 Q4 | 1.82 | −0.35 | 1.47 |
| 2022 Q3 | 2.00 | −0.26 | 1.74 |
| 2022 Q2 | 0.27 | −0.38 | −0.10 |
| 2022 Q1 | 3.13 | −0.19 | 2.94 |
| 2021 Q4 | 3.63 | −0.47 | 3.16 |
| 2021 Q3 | 1.20 | −0.22 | 0.99 |