智通
893273−5.6−7.12%收盤・資料日 2026-11-06
股期
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q237.52%250.98%242.82%84.3 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 | 37.52% | 250.98% | 242.82% | 84.3 |
| 2026 Q1 | 31.23% | 322.68% | 308.41% | 76.6 |
| 2025 Q4 | 29.44% | 354.78% | 339.69% | 84.8 |
| 2025 Q3 | 25.35% | 468.93% | 444.35% | 117.4 |
| 2025 Q2 | 27.63% | 247.38% | 233.79% | 102.8 |
| 2025 Q1 | 23.54% | 330.16% | 299.12% | 73.4 |
| 2024 Q4 | 36.69% | 245.74% | 216.60% | 75.1 |
| 2024 Q3 | 35.82% | 225.18% | 203.27% | 19.4 |
| 2024 Q2 | 37.44% | 206.71% | 184.77% | 57.8 |
| 2024 Q1 | 37.82% | 193.07% | 170.21% | 46.2 |
| 2023 Q4 | 42.50% | 142.89% | 121.90% | 17.6 |
| 2023 Q3 | 47.94% | 126.89% | 108.59% | 22.8 |
| 2023 Q2 | 49.28% | 112.97% | 95.62% | 19.2 |
| 2023 Q1 | 51.15% | 108.62% | 90.99% | 1.9 |
| 2022 Q4 | 51.14% | 103.09% | 80.86% | −8.4 |
| 2022 Q3 | 51.19% | 104.04% | 82.95% | −1.5 |
| 2022 Q2 | 54.76% | 101.14% | 81.84% | 1.9 |
| 2022 Q1 | 56.04% | 175.82% | 141.51% | 6.3 |
| 2021 Q4 | 55.73% | 175.14% | 136.44% | −6.7 |
| 2021 Q3 | 53.76% | 214.13% | 140.88% | −1.4 |
經營效率單位：天
2026 Q263.7 天21.4 天41.2 天85.1 天43.9 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 | 63.7 | 21.4 | 41.2 | 85.1 | 43.9 |
| 2026 Q1 | 65.6 | 25.6 | 38.7 | 91.2 | 52.5 |
| 2025 Q4 | 68.8 | 27.5 | 39.6 | 96.4 | 56.7 |
| 2025 Q3 | 79.5 | 27.9 | 43.1 | 107.4 | 64.3 |
| 2025 Q2 | 71.9 | 25.4 | 40.7 | 97.4 | 56.6 |
| 2025 Q1 | 57.4 | 29.1 | 35.8 | 86.5 | 50.7 |
| 2024 Q4 | 53.3 | 60.5 | 70.4 | 113.9 | 43.5 |
| 2024 Q3 | 86.4 | 41.7 | 58.9 | 128.2 | 69.3 |
| 2024 Q2 | 89.2 | 38.8 | 50.0 | 128.1 | 78.1 |
| 2024 Q1 | 106.9 | 50.2 | 48.6 | 157.2 | 108.6 |
| 2023 Q4 | 113.7 | 62.5 | 55.3 | 176.3 | 121.0 |
| 2023 Q3 | 95.2 | 66.5 | 63.3 | 161.7 | 98.4 |
| 2023 Q2 | 79.2 | 60.2 | 60.2 | 139.4 | 79.2 |
| 2023 Q1 | 67.8 | 57.5 | 46.3 | 125.4 | 79.1 |
| 2022 Q4 | 125.6 | 107.5 | 70.7 | 233.1 | 162.4 |
| 2022 Q3 | 116.5 | 75.7 | 72.1 | 192.3 | 120.1 |
| 2022 Q2 | 106.8 | 65.4 | 77.9 | 172.2 | 94.3 |
| 2022 Q1 | 70.1 | 51.1 | 55.4 | 121.2 | 65.8 |
| 2021 Q4 | 90.8 | 75.8 | 56.8 | 166.6 | 109.8 |
| 2021 Q3 | 102.8 | 95.8 | 75.2 | 198.5 | 123.3 |
現金流單位：億元
2026 Q23.33 億元−0.02 億元3.31 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 | 3.33 | −0.02 | 3.31 |
| 2026 Q1 | 2.82 | −0.01 | 2.81 |
| 2025 Q4 | 2.17 | −0.09 | 2.09 |
| 2025 Q3 | 4.74 | −0.13 | 4.61 |
| 2025 Q2 | 1.78 | −0.41 | 1.37 |
| 2025 Q1 | 0.73 | −0.33 | 0.40 |
| 2024 Q4 | 3.33 | −0.15 | 3.18 |
| 2024 Q3 | 1.39 | −0.33 | 1.07 |
| 2024 Q2 | 1.92 | −0.54 | 1.38 |
| 2024 Q1 | 0.54 | −0.58 | −0.03 |
| 2023 Q4 | 0.61 | −0.59 | 0.02 |
| 2023 Q3 | 0.01 | −0.81 | −0.80 |
| 2023 Q2 | 0.33 | −0.39 | −0.06 |
| 2023 Q1 | −0.16 | −0.76 | −0.92 |
| 2022 Q4 | 0.11 | −0.03 | 0.08 |
| 2022 Q3 | 0.02 | −0.04 | −0.01 |
| 2022 Q2 | 0.54 | −0.07 | 0.47 |
| 2022 Q1 | 0.32 | −0.02 | 0.30 |
| 2021 Q4 | 0.26 | −0.05 | 0.21 |
| 2021 Q3 | 0.16 | −2.67 | −2.51 |
財經資料來源：FinLab