智冠
547894−1.0−1.05%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 Q250.24%163.02%66.33%975.2 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 | 50.24% | 163.02% | 66.33% | 975.2 |
| 2026 Q1 | 55.39% | 150.76% | 70.59% | 988.8 |
| 2025 Q4 | 48.20% | 170.34% | 76.05% | 963.4 |
| 2025 Q3 | 44.81% | 177.45% | 71.64% | 681.8 |
| 2025 Q2 | 47.22% | 168.85% | 71.47% | 1,016.6 |
| 2025 Q1 | 48.08% | 160.80% | 66.75% | 849.3 |
| 2024 Q4 | 43.48% | 177.74% | 72.17% | 719.9 |
| 2024 Q3 | 45.28% | 169.87% | 74.05% | 942.1 |
| 2024 Q2 | 48.05% | 160.84% | 81.35% | 2,184.8 |
| 2024 Q1 | 52.36% | 153.51% | 79.74% | 1,458.4 |
| 2023 Q4 | 51.71% | 181.51% | 83.99% | 740.2 |
| 2023 Q3 | 50.67% | 185.43% | 88.22% | 570.4 |
| 2023 Q2 | 48.76% | 186.48% | 84.32% | 750.7 |
| 2023 Q1 | 53.75% | 171.48% | 78.11% | 809.9 |
| 2022 Q4 | 52.44% | 177.39% | 87.75% | 976.0 |
| 2022 Q3 | 47.88% | 197.75% | 106.33% | 768.6 |
| 2022 Q2 | 48.74% | 192.51% | 105.28% | 1,283.6 |
| 2022 Q1 | 51.19% | 182.20% | 105.18% | 1,925.3 |
| 2021 Q4 | 50.19% | 185.69% | 108.74% | 1,553.0 |
| 2021 Q3 | 48.68% | 191.91% | 118.97% | 1,440.7 |
經營效率單位：天
2026 Q219.8 天8.1 天27.0 天27.9 天0.8 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 | 19.8 | 8.1 | 27.0 | 27.9 | 0.8 |
| 2026 Q1 | 20.7 | 6.9 | 24.2 | 27.6 | 3.4 |
| 2025 Q4 | 19.9 | 5.5 | 25.6 | 25.4 | −0.2 |
| 2025 Q3 | 18.2 | 6.0 | 27.6 | 24.2 | −3.3 |
| 2025 Q2 | 17.2 | 7.1 | 32.3 | 24.3 | −8.0 |
| 2025 Q1 | 15.9 | 6.2 | 28.9 | 22.1 | −6.8 |
| 2024 Q4 | 19.9 | 6.4 | 31.9 | 26.3 | −5.6 |
| 2024 Q3 | 18.4 | 4.6 | 32.2 | 23.0 | −9.1 |
| 2024 Q2 | 20.2 | 5.4 | 44.2 | 25.6 | −18.6 |
| 2024 Q1 | 19.0 | 4.9 | 43.2 | 24.0 | −19.2 |
| 2023 Q4 | 20.7 | 3.4 | 39.0 | 24.1 | −14.9 |
| 2023 Q3 | 23.6 | 5.4 | 37.2 | 29.0 | −8.2 |
| 2023 Q2 | 20.1 | 5.5 | 30.8 | 25.6 | −5.1 |
| 2023 Q1 | 19.6 | 6.1 | 37.7 | 25.7 | −12.0 |
| 2022 Q4 | 19.1 | 6.3 | 39.9 | 25.4 | −14.5 |
| 2022 Q3 | 21.4 | 5.1 | 35.8 | 26.5 | −9.3 |
| 2022 Q2 | 24.0 | 6.2 | 39.8 | 30.2 | −9.6 |
| 2022 Q1 | 24.4 | 5.5 | 40.6 | 29.8 | −10.7 |
| 2021 Q4 | 27.3 | 4.7 | 52.1 | 32.0 | −20.1 |
| 2021 Q3 | 23.5 | 3.7 | 40.5 | 27.2 | −13.4 |
現金流單位：億元
2026 Q21.29 億元−0.09 億元1.20 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 | 1.29 | −0.09 | 1.20 |
| 2026 Q1 | 17.66 | −0.11 | 17.55 |
| 2025 Q4 | 11.70 | −0.05 | 11.65 |
| 2025 Q3 | −2.00 | −0.13 | −2.13 |
| 2025 Q2 | 7.21 | −0.04 | 7.17 |
| 2025 Q1 | 3.51 | −0.03 | 3.48 |
| 2024 Q4 | 1.55 | −0.01 | 1.54 |
| 2024 Q3 | −4.80 | −0.08 | −4.88 |
| 2024 Q2 | 6.30 | 0.00 | 6.29 |
| 2024 Q1 | 9.34 | −0.05 | 9.28 |
| 2023 Q4 | 5.70 | −0.04 | 5.66 |
| 2023 Q3 | 3.79 | −0.02 | 3.77 |
| 2023 Q2 | 0.65 | −0.02 | 0.63 |
| 2023 Q1 | −1.92 | −0.09 | −2.01 |
| 2022 Q4 | 13.50 | −0.05 | 13.45 |
| 2022 Q3 | 4.33 | 0.01 | 4.33 |
| 2022 Q2 | −0.85 | −0.02 | −0.87 |
| 2022 Q1 | 1.52 | −0.06 | 1.45 |
| 2021 Q4 | 9.63 | −0.03 | 9.60 |
| 2021 Q3 | 3.58 | −0.09 | 3.49 |