達欣工
253589.1−0.3−0.34%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 Q264.06%185.27%110.97%54.0 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 | 64.06% | 185.27% | 110.97% | 54.0 |
| 2026 Q1 | 67.39% | 168.08% | 103.32% | 39.6 |
| 2025 Q4 | 65.00% | 177.04% | 100.90% | 32.6 |
| 2025 Q3 | 65.46% | 175.75% | 99.84% | 21.7 |
| 2025 Q2 | 67.24% | 200.35% | 118.51% | 17.2 |
| 2025 Q1 | 67.01% | 188.15% | 104.46% | 13.8 |
| 2024 Q4 | 64.33% | 198.97% | 112.52% | 13.3 |
| 2024 Q3 | 62.78% | 219.27% | 120.51% | 12.1 |
| 2024 Q2 | 62.50% | 210.44% | 114.01% | 20.7 |
| 2024 Q1 | 64.75% | 185.67% | 98.13% | 19.2 |
| 2023 Q4 | 61.39% | 197.65% | 110.92% | 23.0 |
| 2023 Q3 | 61.59% | 204.95% | 112.98% | 19.8 |
| 2023 Q2 | 58.84% | 226.15% | 126.35% | 42.5 |
| 2023 Q1 | 60.73% | 231.02% | 139.03% | 29.6 |
| 2022 Q4 | 58.50% | 245.00% | 163.81% | 15.6 |
| 2022 Q3 | 58.90% | 256.60% | 168.96% | 22.0 |
| 2022 Q2 | 59.76% | 248.21% | 165.19% | 53.4 |
| 2022 Q1 | 61.23% | 227.04% | 150.84% | 30.6 |
| 2021 Q4 | 59.76% | 218.27% | 144.98% | 45.4 |
| 2021 Q3 | 61.99% | 193.75% | 123.79% | 39.4 |
經營效率單位：天
2026 Q228.5 天138.9 天99.3 天167.4 天68.1 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 | 28.5 | 138.9 | 99.3 | 167.4 | 68.1 |
| 2026 Q1 | 19.9 | 136.6 | 85.5 | 156.5 | 70.9 |
| 2025 Q4 | 26.0 | 179.6 | 103.7 | 205.6 | 101.9 |
| 2025 Q3 | 30.0 | 170.0 | 100.8 | 200.0 | 99.2 |
| 2025 Q2 | 24.8 | 155.1 | 82.2 | 179.9 | 97.7 |
| 2025 Q1 | 31.6 | 242.0 | 112.3 | 273.6 | 161.3 |
| 2024 Q4 | 38.2 | 303.4 | 139.3 | 341.6 | 202.3 |
| 2024 Q3 | 37.6 | 279.7 | 132.0 | 317.3 | 185.3 |
| 2024 Q2 | 33.2 | 216.5 | 100.3 | 249.8 | 149.5 |
| 2024 Q1 | 43.2 | 245.9 | 118.2 | 289.1 | 170.9 |
| 2023 Q4 | 37.8 | 197.5 | 101.9 | 235.3 | 133.4 |
| 2023 Q3 | 38.1 | 213.3 | 111.7 | 251.4 | 139.7 |
| 2023 Q2 | 31.0 | 203.1 | 115.0 | 234.0 | 119.0 |
| 2023 Q1 | 40.7 | 197.2 | 137.8 | 237.9 | 100.1 |
| 2022 Q4 | 32.6 | 122.9 | 102.7 | 155.5 | 52.8 |
| 2022 Q3 | 29.8 | 115.5 | 97.7 | 145.3 | 47.6 |
| 2022 Q2 | 26.4 | 127.1 | 104.0 | 153.4 | 49.4 |
| 2022 Q1 | 21.1 | 145.0 | 115.7 | 166.1 | 50.4 |
| 2021 Q4 | 20.9 | 128.8 | 97.0 | 149.8 | 52.8 |
| 2021 Q3 | 55.1 | 170.7 | 122.2 | 225.8 | 103.5 |
現金流單位：億元
2026 Q2−1.35 億元−0.02 億元−1.36 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 | −1.35 | −0.02 | −1.36 |
| 2026 Q1 | 17.13 | −0.02 | 17.11 |
| 2025 Q4 | 11.03 | 0.00 | 11.02 |
| 2025 Q3 | 5.93 | 0.00 | 5.93 |
| 2025 Q2 | 17.06 | 0.00 | 17.06 |
| 2025 Q1 | 8.42 | −0.03 | 8.39 |
| 2024 Q4 | −4.15 | −0.19 | −4.34 |
| 2024 Q3 | −3.48 | −0.03 | −3.51 |
| 2024 Q2 | 3.31 | −0.02 | 3.28 |
| 2024 Q1 | −10.12 | −0.15 | −10.27 |
| 2023 Q4 | 0.46 | −0.07 | 0.39 |
| 2023 Q3 | −6.67 | −0.03 | −6.70 |
| 2023 Q2 | −11.55 | −0.02 | −11.56 |
| 2023 Q1 | −18.22 | 0.00 | −18.22 |
| 2022 Q4 | 6.29 | 0.00 | 6.29 |
| 2022 Q3 | −7.75 | −0.01 | −7.75 |
| 2022 Q2 | 3.48 | −1.06 | 2.42 |
| 2022 Q1 | −6.56 | −0.05 | −6.61 |
| 2021 Q4 | 10.88 | −0.03 | 10.86 |
| 2021 Q3 | 20.61 | −0.02 | 20.59 |
財經資料來源：FinLab