GIS-KY
645680.6−6.6−7.57%收盤・資料日 2026-11-06
注意股 法說 11/9
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q247.73%231.73%187.73%−3.5 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 | 47.73% | 231.73% | 187.73% | −3.5 |
| 2026 Q1 | 53.60% | 221.70% | 192.96% | −0.2 |
| 2025 Q4 | 54.34% | 173.77% | 149.85% | 0.1 |
| 2025 Q3 | 52.67% | 179.67% | 158.03% | 1.2 |
| 2025 Q2 | 54.75% | 168.38% | 148.54% | 3.0 |
| 2025 Q1 | 53.43% | 215.27% | 186.92% | 0.6 |
| 2024 Q4 | 57.84% | 181.49% | 158.92% | 3.2 |
| 2024 Q3 | 54.81% | 192.63% | 166.18% | 0.4 |
| 2024 Q2 | 51.38% | 214.14% | 184.91% | 0.6 |
| 2024 Q1 | 51.49% | 212.12% | 182.52% | 2.4 |
| 2023 Q4 | 52.92% | 194.41% | 168.54% | −4.3 |
| 2023 Q3 | 56.64% | 174.22% | 140.75% | −4.0 |
| 2023 Q2 | 57.24% | 191.70% | 154.05% | 1.5 |
| 2023 Q1 | 53.89% | 228.04% | 165.80% | −6.0 |
| 2022 Q4 | 62.91% | 162.55% | 127.55% | 7.2 |
| 2022 Q3 | 66.24% | 137.37% | 107.66% | 17.8 |
| 2022 Q2 | 65.56% | 136.14% | 107.43% | 16.7 |
| 2022 Q1 | 65.55% | 137.66% | 110.51% | 9.2 |
| 2021 Q4 | 65.11% | 144.67% | 122.42% | 37.9 |
| 2021 Q3 | 67.35% | 134.26% | 105.79% | 46.1 |
經營效率單位：天
2026 Q250.7 天58.1 天130.7 天108.8 天−21.9 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 | 50.7 | 58.1 | 130.7 | 108.8 | −21.9 |
| 2026 Q1 | 46.1 | 36.2 | 103.8 | 82.3 | −21.5 |
| 2025 Q4 | 48.5 | 33.2 | 99.8 | 81.7 | −18.1 |
| 2025 Q3 | 50.2 | 30.1 | 102.9 | 80.3 | −22.6 |
| 2025 Q2 | 44.0 | 28.4 | 89.9 | 72.3 | −17.6 |
| 2025 Q1 | 59.6 | 40.0 | 129.8 | 99.6 | −30.2 |
| 2024 Q4 | 47.9 | 31.1 | 106.9 | 78.9 | −27.9 |
| 2024 Q3 | 44.4 | 31.3 | 90.7 | 75.7 | −15.0 |
| 2024 Q2 | 46.6 | 33.8 | 86.9 | 80.4 | −6.5 |
| 2024 Q1 | 50.5 | 36.9 | 100.0 | 87.5 | −12.5 |
| 2023 Q4 | 34.4 | 36.4 | 94.2 | 70.9 | −23.4 |
| 2023 Q3 | 41.0 | 52.1 | 114.5 | 93.1 | −21.4 |
| 2023 Q2 | 36.6 | 54.5 | 80.1 | 91.1 | 11.0 |
| 2023 Q1 | 68.0 | 89.1 | 156.7 | 157.1 | 0.4 |
| 2022 Q4 | 43.3 | 46.2 | 117.9 | 89.5 | −28.4 |
| 2022 Q3 | 45.6 | 41.5 | 116.8 | 87.2 | −29.6 |
| 2022 Q2 | 55.5 | 46.2 | 134.9 | 101.7 | −33.2 |
| 2022 Q1 | 58.6 | 40.7 | 135.8 | 99.3 | −36.5 |
| 2021 Q4 | 48.0 | 36.6 | 122.2 | 84.7 | −37.5 |
| 2021 Q3 | 48.3 | 41.2 | 121.7 | 89.5 | −32.1 |
現金流單位：億元
2026 Q2−14.63 億元−5.01 億元−19.64 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 | −14.63 | −5.01 | −19.64 |
| 2026 Q1 | 19.41 | −7.71 | 11.71 |
| 2025 Q4 | −4.87 | −7.48 | −12.35 |
| 2025 Q3 | 14.29 | −5.39 | 8.90 |
| 2025 Q2 | 12.60 | −6.56 | 6.05 |
| 2025 Q1 | −0.39 | −8.76 | −9.15 |
| 2024 Q4 | 20.46 | −5.69 | 14.76 |
| 2024 Q3 | 9.58 | −6.76 | 2.81 |
| 2024 Q2 | 14.24 | −3.99 | 10.25 |
| 2024 Q1 | −6.60 | −4.92 | −11.52 |
| 2023 Q4 | 9.91 | −5.92 | 3.99 |
| 2023 Q3 | 62.89 | −5.87 | 57.02 |
| 2023 Q2 | 32.44 | −11.38 | 21.06 |
| 2023 Q1 | −27.70 | −8.58 | −36.28 |
| 2022 Q4 | 9.19 | −22.16 | −12.97 |
| 2022 Q3 | 46.70 | −13.52 | 33.18 |
| 2022 Q2 | −7.66 | −23.80 | −31.46 |
| 2022 Q1 | 35.97 | −21.78 | 14.19 |
| 2021 Q4 | 11.52 | −22.47 | −10.95 |
| 2021 Q3 | 63.55 | −22.64 | 40.92 |
財經資料來源：FinLab