慧智
661532.80−0.15−0.46%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 Q211.93%353.97%314.52%37.4 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 | 11.93% | 353.97% | 314.52% | 37.4 |
| 2026 Q1 | 12.06% | 347.35% | 297.78% | 92.7 |
| 2025 Q4 | 13.24% | 333.16% | 282.40% | −25.1 |
| 2025 Q3 | 13.05% | 351.03% | 281.65% | 15.7 |
| 2025 Q2 | 15.60% | 289.92% | 235.39% | −7.6 |
| 2025 Q1 | 16.14% | 300.69% | 247.89% | −17.7 |
| 2024 Q4 | 16.10% | 326.64% | 269.66% | −9.1 |
| 2024 Q3 | 16.46% | 331.18% | 268.15% | 4.6 |
| 2024 Q2 | 17.42% | 313.70% | 260.29% | 41.5 |
| 2024 Q1 | 18.24% | 300.71% | 247.70% | 50.0 |
| 2023 Q4 | 19.39% | 288.30% | 243.00% | −10.8 |
| 2023 Q3 | 19.09% | 302.85% | 253.38% | 14.3 |
| 2023 Q2 | 22.85% | 247.23% | 211.06% | 12.9 |
| 2023 Q1 | 22.57% | 248.26% | 205.61% | 13.7 |
| 2022 Q4 | 22.29% | 279.23% | 228.02% | 58.0 |
| 2022 Q3 | 22.85% | 280.69% | 244.11% | 6.0 |
| 2022 Q2 | 28.50% | 230.74% | 206.85% | 22.5 |
| 2022 Q1 | 26.96% | 247.68% | 227.77% | 45.2 |
| 2021 Q4 | 24.06% | 302.83% | 268.00% | 38.7 |
| 2021 Q3 | 24.69% | 319.88% | 282.24% | 38.9 |
經營效率單位：天
2026 Q250.1 天37.7 天24.8 天87.8 天63.1 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 | 50.1 | 37.7 | 24.8 | 87.8 | 63.1 |
| 2026 Q1 | 51.4 | 46.1 | 29.6 | 97.5 | 67.9 |
| 2025 Q4 | 50.0 | 50.0 | 26.0 | 100.0 | 74.0 |
| 2025 Q3 | 51.4 | 60.5 | 28.5 | 111.9 | 83.5 |
| 2025 Q2 | 47.1 | 55.4 | 30.1 | 102.5 | 72.4 |
| 2025 Q1 | 50.8 | 58.8 | 30.9 | 109.6 | 78.7 |
| 2024 Q4 | 49.4 | 58.4 | 28.6 | 107.8 | 79.2 |
| 2024 Q3 | 56.4 | 56.9 | 33.6 | 113.3 | 79.7 |
| 2024 Q2 | 56.9 | 50.5 | 35.3 | 107.4 | 72.1 |
| 2024 Q1 | 55.8 | 50.5 | 36.8 | 106.3 | 69.5 |
| 2023 Q4 | 51.0 | 45.4 | 33.2 | 96.5 | 63.2 |
| 2023 Q3 | 42.5 | 45.7 | 36.7 | 88.2 | 51.5 |
| 2023 Q2 | 40.9 | 49.1 | 36.5 | 90.0 | 53.5 |
| 2023 Q1 | 47.6 | 60.4 | 45.6 | 108.0 | 62.4 |
| 2022 Q4 | 50.8 | 51.4 | 54.4 | 102.2 | 47.8 |
| 2022 Q3 | 52.4 | 40.2 | 62.7 | 92.6 | 29.9 |
| 2022 Q2 | 45.3 | 33.9 | 57.8 | 79.2 | 21.4 |
| 2022 Q1 | 44.7 | 39.2 | 57.8 | 83.9 | 26.1 |
| 2021 Q4 | 42.6 | 44.0 | 56.4 | 86.6 | 30.2 |
| 2021 Q3 | 46.7 | 40.7 | 53.5 | 87.4 | 33.9 |
現金流單位：萬元
2026 Q21,007 萬元−139 萬元868 萬元
單季現金流（萬元）
21Q422Q222Q423Q223Q424Q224Q425Q225Q426Q2
| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | 1,007 | −139 | 868 |
| 2026 Q1 | 276 | −9 | 266 |
| 2025 Q4 | 1,851 | −80 | 1,771 |
| 2025 Q3 | −295 | 4 | −291 |
| 2025 Q2 | 774 | −28 | 746 |
| 2025 Q1 | −883 | −12 | −895 |
| 2024 Q4 | 1,460 | −12 | 1,449 |
| 2024 Q3 | 845 | −205 | 640 |
| 2024 Q2 | 1,703 | −1,443 | 259 |
| 2024 Q1 | −895 | −32 | −927 |
| 2023 Q4 | 426 | −9 | 417 |
| 2023 Q3 | −1,178 | −363 | −1,541 |
| 2023 Q2 | 2,267 | −1,585 | 682 |
| 2023 Q1 | 968 | −144 | 824 |
| 2022 Q4 | −217 | −198 | −416 |
| 2022 Q3 | −1,160 | −2,196 | −3,357 |
| 2022 Q2 | 2,438 | −865 | 1,574 |
| 2022 Q1 | 1,491 | −94 | 1,397 |
| 2021 Q4 | 2,631 | −201 | 2,430 |
| 2021 Q3 | 2,653 | −237 | 2,416 |