博智
8155220.5−20.5−8.51%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 Q241.50%184.67%148.18%75.2 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 | 41.50% | 184.67% | 148.18% | 75.2 |
| 2026 Q1 | 38.30% | 228.40% | 190.63% | 47.8 |
| 2025 Q4 | 45.87% | 219.71% | 180.90% | 32.1 |
| 2025 Q3 | 49.69% | 218.95% | 183.52% | 17.1 |
| 2025 Q2 | 52.07% | 210.50% | 181.96% | −1.8 |
| 2025 Q1 | 47.83% | 238.70% | 200.31% | 11.3 |
| 2024 Q4 | 43.37% | 154.01% | 117.45% | 22.3 |
| 2024 Q3 | 42.18% | 155.16% | 124.41% | 13.2 |
| 2024 Q2 | 42.55% | 156.07% | 127.66% | 43.1 |
| 2024 Q1 | 34.53% | 187.44% | 150.84% | 15.5 |
| 2023 Q4 | 36.19% | 181.35% | 150.20% | 32.1 |
| 2023 Q3 | 35.26% | 181.55% | 146.47% | 21.7 |
| 2023 Q2 | 40.80% | 164.41% | 137.27% | 19.0 |
| 2023 Q1 | 44.14% | 155.27% | 128.76% | 18.1 |
| 2022 Q4 | 36.85% | 191.88% | 154.45% | 59.4 |
| 2022 Q3 | 38.27% | 184.48% | 145.97% | 61.8 |
| 2022 Q2 | 44.63% | 161.76% | 129.81% | 175.5 |
| 2022 Q1 | 39.46% | 183.17% | 148.18% | 238.5 |
| 2021 Q4 | 41.84% | 169.44% | 138.05% | 278.0 |
| 2021 Q3 | 41.10% | 167.06% | 136.23% | 245.2 |
經營效率單位：天
2026 Q2122.2 天64.5 天106.4 天186.7 天80.2 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 | 122.2 | 64.5 | 106.4 | 186.7 | 80.2 |
| 2026 Q1 | 120.3 | 59.5 | 100.9 | 179.9 | 79.0 |
| 2025 Q4 | 118.7 | 61.0 | 100.8 | 179.7 | 79.0 |
| 2025 Q3 | 117.5 | 57.3 | 99.6 | 174.8 | 75.2 |
| 2025 Q2 | 110.2 | 49.3 | 83.1 | 159.4 | 76.4 |
| 2025 Q1 | 112.9 | 61.1 | 98.4 | 174.0 | 75.6 |
| 2024 Q4 | 122.5 | 59.8 | 101.6 | 182.2 | 80.6 |
| 2024 Q3 | 117.2 | 48.1 | 83.5 | 165.3 | 81.8 |
| 2024 Q2 | 106.6 | 50.7 | 80.5 | 157.3 | 76.8 |
| 2024 Q1 | 135.9 | 61.2 | 94.1 | 197.1 | 103.0 |
| 2023 Q4 | 117.7 | 53.0 | 81.5 | 170.8 | 89.3 |
| 2023 Q3 | 120.0 | 57.6 | 78.1 | 177.6 | 99.5 |
| 2023 Q2 | 115.7 | 63.1 | 71.8 | 178.8 | 107.0 |
| 2023 Q1 | 117.9 | 72.4 | 74.3 | 190.3 | 116.0 |
| 2022 Q4 | 117.1 | 75.8 | 77.3 | 192.9 | 115.6 |
| 2022 Q3 | 104.5 | 75.7 | 78.4 | 180.2 | 101.8 |
| 2022 Q2 | 89.5 | 76.1 | 85.6 | 165.5 | 79.9 |
| 2022 Q1 | 90.0 | 63.3 | 78.6 | 153.3 | 74.7 |
| 2021 Q4 | 98.1 | 61.1 | 80.0 | 159.2 | 79.2 |
| 2021 Q3 | 98.9 | 56.9 | 79.9 | 155.9 | 76.0 |
現金流單位：億元
2026 Q22.48 億元−0.94 億元1.54 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 | 2.48 | −0.94 | 1.54 |
| 2026 Q1 | 2.19 | −1.23 | 0.96 |
| 2025 Q4 | 1.14 | −1.48 | −0.35 |
| 2025 Q3 | −0.20 | −1.76 | −1.97 |
| 2025 Q2 | 1.09 | −0.66 | 0.43 |
| 2025 Q1 | −0.49 | −1.24 | −1.74 |
| 2024 Q4 | 1.90 | −0.48 | 1.41 |
| 2024 Q3 | 0.72 | −1.00 | −0.28 |
| 2024 Q2 | 1.00 | −0.66 | 0.34 |
| 2024 Q1 | 0.90 | −0.48 | 0.42 |
| 2023 Q4 | 1.04 | −0.42 | 0.62 |
| 2023 Q3 | 0.48 | −0.78 | −0.30 |
| 2023 Q2 | 2.27 | −0.43 | 1.84 |
| 2023 Q1 | 1.97 | −0.68 | 1.29 |
| 2022 Q4 | 1.99 | −0.83 | 1.17 |
| 2022 Q3 | 0.51 | −0.35 | 0.16 |
| 2022 Q2 | 2.17 | −0.45 | 1.73 |
| 2022 Q1 | 3.39 | −0.42 | 2.97 |
| 2021 Q4 | 0.23 | −0.68 | −0.46 |
| 2021 Q3 | 0.33 | −0.30 | 0.03 |
財經資料來源：FinLab