宜特科技(IST) 2026H1 法說會簡報
Company Overview
- 公司名稱: 宜特科技 (IST)
- 服務領域: INTEGRATED SERVICE TECHNOLOGY
Financial Highlights
綜合損益表摘要(季度) (單位:新台幣百萬元)
| 項目 (Unit: In Millions of New Taiwan Dollars) | 2026Q2 | 2026Q1 | QoQ (amt) | QoQ (g%) | 2025Q2 | YoY (Amt) | YoY (g%) |
|---|---|---|---|---|---|---|---|
| 銷貨淨額Operating revenue | 1,183 | 1,083 | 100 | 9% | 1,204 | -21 | -2% |
| 營業成本Operating Costs | 874 | 896 | -22 | -2% | 878 | -4 | 0% |
| 營業毛利Gross profit from operations | 309 | 187 | 122 | 65% | 326 | -17 | -5% |
| 營業費用Operation expenses | 238 | 261 | -23 | -9% | 238 | 0 | 0% |
| 營業淨利Net operating income | 71 | -74 | 145 | 196% | 88 | -17 | -19% |
| 營業外收(支)Total non-operating income and expenses | -2 | 254 | -256 | -101% | 32 | -34 | -106% |
| 本期淨利(歸屬於母公司本期淨利(損)Profit(loss)attributable to:Owners of patent | 89 | 177 | -88 | -50% | 111 | -22 | -20% |
| 基本每股盈餘(新台幣元) EPS(NT Dollar) | 1.03 | 2.05 | -1.02 | -50% | 1.50 | -0.47 | -31% |
資產負債表重要科目摘要 (單位:新台幣百萬元)
註:資產負債表中各別科目金額未達總資產之8%不予表達。
| 項目 (Unit: In Millions of New Taiwan Dollars) | 2026Q2 | 2026Q2 (%) | 2026Q1 | 2026Q1 (%) | QoQ (amt) | QoQ (g%) | 2025Q2 | 2025Q2 (%) | YoY (Amt) | YoY (g%) |
|---|---|---|---|---|---|---|---|---|---|---|
| 現金及約當現金Cash and Equivalents | 658 | 8% | 616 | 7% | 42 | 7% | 778 | 9% | -120 | -15% |
| 應收帳款(含關係人)Notes and account receivable net | 2,227 | 26% | 1,978 | 23% | 249 | 13% | 1,792 | 21% | 435 | 24% |
| 採用權益法之投資Inverstments accounted for using equity method | 1,082 | 13% | 1,077 | 13% | 5 | 0% | 739 | 9% | 343 | 46% |
| 不動產、廠房及設備Property, plant and equipment | 3,990 | 46% | 4,119 | 48% | -129 | -3% | 4,477 | 52% | -487 | -11% |
| 資產總計Total Assets | 8,639 | 100% | 8,514 | 100% | 125 | 1% | 8,597 | 100% | 42 | 0% |
| 短期借款Short-term borrowings | 35 | 1% | 65 | 1% | -30 | -46% | 671 | 8% | -636 | -95% |
| 長期借款Long-term borrowings | 1,579 | 18% | 1,492 | 18% | 87 | 6% | 2,445 | 29% | -866 | -35% |
| 負債總計Tatal Liabilities | 3,892 | 45% | 3,722 | 44% | 170 | 5% | 5,146 | 60% | -1,254 | -24% |
| 權益總計Total Equity | 4,747 | 55% | 4,792 | 56% | -45 | -1% | 3,451 | 40% | 1,296 | 38% |
財務指標Financial Benchmark
| 項目 | 2026.6.30 | 2025.12.31 | QoQ | 2025.6.30 | YoY |
|---|---|---|---|---|---|
| 應收帳款週轉天數Days Sales Outstanding(DSO) | 178 | 139 | 36 | 130 | 48 |
| 應付帳款週轉天數Days Payable Outstanding(DPO) | 31 | 34 | -4 | 35 | -4 |
| 流動比率Current Ratio | 150% | 120% | 24% | 116% | 34% |
Business Segments
營收比重 (2025年 - 2026H1)
- 2025年:
- 故障分析 (FA) + 材料分析 (MA) 及其他: 48%
- 可靠度驗證 (RA): 52%
- 2026H1:
- 故障分析 (FA) + 材料分析 (MA) 及其他: 51%
- 可靠度驗證 (RA): 49%
Recent Performance and Results
宜特科技年營收 (百萬元)
- 2021: 3,214
- 2022: 3,743
- 2023: 3,812
- 2024: 4,346
- 2025: 4,843
- 2026H1: 2,267 (註:宜錦在2026年3月17日後不併入合併營收)
財務趨勢-營業淨利 (百萬元)
| 季度 | 營業淨利 (百萬元) | 季增率 (g%) |
|---|---|---|
| 2024.Q3 | 119 | 51% |
| 2024.Q4 | 77 | -35% |
| 2025.Q1 | 122 | 58% |
| 2025.Q2 | 88 | -28% |
| 2025.Q3 | 84 | -5% |
| 2025.Q4 | 56 | -33% |
| 2026.Q1 | -74 | -232% |
| 2026.Q2 | 71 | 196% |
財務趨勢-營業毛利率&營業淨利率
| 季度 | 營業毛利率 | 營業淨利率 |
|---|---|---|
| 2024.Q3 | 30% | 11% |
| 2024.Q4 | 28% | 7% |
| 2025.Q1 | 31% | 11% |
| 2025.Q2 | 27% | 7% |
| 2025.Q3 | 24% | 7% |
| 2025.Q4 | 26% | 5% |
| 2026.Q1 | 17% | -7% |
| 2026.Q2 | 26% | 6% |
宜特 EPS (單位:元)
| 季度 | EPS |
|---|---|
| 2024.Q3 | 1.15 |
| 2024.Q4 | 1.22 |
| 2025.Q1 | 1.7 |
| 2025.Q2 | 1.5 |
| 2025.Q3 | 1 |
| 2025.Q4 | 0.61 |
| 2026Q1 | 2.05 |
| 2026Q2 | 1.03 |
Additional Data
- Q & A (Page 11)