正達
314955.9−3.4−5.73%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 Q257.20%183.01%170.69%−7.3 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 | 57.20% | 183.01% | 170.69% | −7.3 |
| 2026 Q1 | 50.21% | 249.44% | 228.48% | −6.7 |
| 2025 Q4 | 47.64% | 146.98% | 125.15% | −18.5 |
| 2025 Q3 | 44.95% | 197.55% | 173.03% | −15.3 |
| 2025 Q2 | 40.47% | 293.97% | 220.64% | −13.3 |
| 2025 Q1 | 58.36% | 133.83% | 103.12% | −10.0 |
| 2024 Q4 | 58.05% | 137.79% | 98.26% | −11.1 |
| 2024 Q3 | 47.92% | 234.62% | 201.87% | −4.7 |
| 2024 Q2 | 54.71% | 178.19% | 147.43% | −2.4 |
| 2024 Q1 | 66.35% | 101.06% | 56.48% | 0.4 |
| 2023 Q4 | 66.69% | 103.86% | 66.63% | −3.5 |
| 2023 Q3 | 65.06% | 100.26% | 61.39% | −1.0 |
| 2023 Q2 | 65.23% | 102.15% | 63.57% | −0.1 |
| 2023 Q1 | 65.42% | 103.98% | 62.59% | −0.8 |
| 2022 Q4 | 66.11% | 134.52% | 105.01% | −8.3 |
| 2022 Q3 | 64.86% | 127.78% | 104.44% | −4.2 |
| 2022 Q2 | 63.64% | 132.36% | 107.01% | −7.9 |
| 2022 Q1 | 68.05% | 110.34% | 84.91% | −3.3 |
| 2021 Q4 | 68.12% | 116.32% | 92.50% | −8.8 |
| 2021 Q3 | 65.66% | 129.34% | 103.67% | −0.9 |
經營效率單位：天
2026 Q265.9 天18.1 天51.7 天84.0 天32.3 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 | 65.9 | 18.1 | 51.7 | 84.0 | 32.3 |
| 2026 Q1 | 65.0 | 16.1 | 57.6 | 81.1 | 23.5 |
| 2025 Q4 | 65.2 | 13.1 | 50.5 | 78.4 | 27.9 |
| 2025 Q3 | 65.4 | 16.9 | 50.3 | 82.3 | 32.1 |
| 2025 Q2 | 60.6 | 19.7 | 46.8 | 80.3 | 33.5 |
| 2025 Q1 | 73.3 | 26.4 | 57.7 | 99.8 | 42.1 |
| 2024 Q4 | 76.3 | 24.7 | 58.7 | 101.0 | 42.3 |
| 2024 Q3 | 72.9 | 22.3 | 53.5 | 95.2 | 41.7 |
| 2024 Q2 | 70.2 | 25.0 | 45.3 | 95.3 | 50.0 |
| 2024 Q1 | 88.2 | 34.1 | 55.7 | 122.3 | 66.6 |
| 2023 Q4 | 77.6 | 29.5 | 57.2 | 107.1 | 49.9 |
| 2023 Q3 | 77.3 | 31.8 | 55.4 | 109.1 | 53.8 |
| 2023 Q2 | 73.0 | 34.9 | 55.8 | 107.9 | 52.0 |
| 2023 Q1 | 79.7 | 42.3 | 70.0 | 122.0 | 52.0 |
| 2022 Q4 | 53.4 | 28.3 | 52.9 | 81.6 | 28.7 |
| 2022 Q3 | 49.3 | 25.1 | 47.9 | 74.4 | 26.5 |
| 2022 Q2 | 42.0 | 26.5 | 38.9 | 68.5 | 29.6 |
| 2022 Q1 | 73.9 | 37.8 | 53.2 | 111.7 | 58.5 |
| 2021 Q4 | 76.2 | 27.5 | 48.4 | 103.6 | 55.3 |
| 2021 Q3 | 74.4 | 25.5 | 46.5 | 100.0 | 53.5 |
現金流單位：億元
2026 Q2−1.22 億元−0.12 億元−1.34 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 | −1.22 | −0.12 | −1.34 |
| 2026 Q1 | −1.57 | −0.31 | −1.88 |
| 2025 Q4 | −0.69 | −0.33 | −1.03 |
| 2025 Q3 | −0.91 | −0.65 | −1.56 |
| 2025 Q2 | −0.46 | −0.81 | −1.26 |
| 2025 Q1 | −1.76 | −0.11 | −1.88 |
| 2024 Q4 | 0.59 | −0.22 | 0.36 |
| 2024 Q3 | −0.30 | −0.09 | −0.38 |
| 2024 Q2 | 0.30 | −0.06 | 0.24 |
| 2024 Q1 | −0.23 | −0.03 | −0.25 |
| 2023 Q4 | −0.23 | −0.13 | −0.37 |
| 2023 Q3 | 0.43 | −0.05 | 0.38 |
| 2023 Q2 | −0.21 | −0.07 | −0.28 |
| 2023 Q1 | 0.61 | −0.14 | 0.47 |
| 2022 Q4 | −0.06 | −0.18 | −0.24 |
| 2022 Q3 | 0.26 | −0.10 | 0.16 |
| 2022 Q2 | −0.11 | −0.26 | −0.37 |
| 2022 Q1 | 0.92 | −0.14 | 0.79 |
| 2021 Q4 | 0.15 | −0.07 | 0.08 |
| 2021 Q3 | 1.19 | −0.09 | 1.10 |
財經資料來源：FinLab