展達
344722.20−1.25−5.33%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 Q260.47%154.43%100.83%36.3 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 | 60.47% | 154.43% | 100.83% | 36.3 |
| 2026 Q1 | 61.58% | 151.07% | 96.82% | 24.7 |
| 2025 Q4 | 59.44% | 155.13% | 105.34% | 46.0 |
| 2025 Q3 | 64.59% | 144.72% | 100.50% | 102.4 |
| 2025 Q2 | 62.84% | 146.83% | 97.20% | −24.5 |
| 2025 Q1 | 63.18% | 146.26% | 98.42% | 45.5 |
| 2024 Q4 | 60.64% | 151.66% | 108.67% | 30.8 |
| 2024 Q3 | 62.34% | 146.18% | 98.60% | 54.6 |
| 2024 Q2 | 60.51% | 149.97% | 105.26% | −5.8 |
| 2024 Q1 | 57.57% | 155.54% | 101.14% | −9.0 |
| 2023 Q4 | 57.30% | 154.76% | 98.52% | −46.5 |
| 2023 Q3 | 56.40% | 159.33% | 97.99% | −1.0 |
| 2023 Q2 | 59.68% | 151.62% | 91.73% | 0.0 |
| 2023 Q1 | 64.20% | 141.78% | 81.71% | 14.5 |
| 2022 Q4 | 66.68% | 138.11% | 77.98% | 16.1 |
| 2022 Q3 | 74.22% | 124.24% | 67.62% | 17.9 |
| 2022 Q2 | 76.45% | 119.89% | 58.34% | 12.9 |
| 2021 Q4 | 70.42% | 130.68% | 59.81% | 100.0 |
經營效率單位：天
2026 Q293.6 天121.9 天106.7 天215.5 天108.8 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 | 93.6 | 121.9 | 106.7 | 215.5 | 108.8 |
| 2026 Q1 | 104.8 | 122.2 | 109.6 | 227.0 | 117.4 |
| 2025 Q4 | 93.7 | 95.1 | 97.8 | 188.8 | 91.0 |
| 2025 Q3 | 61.7 | 83.4 | 78.9 | 145.1 | 66.2 |
| 2025 Q2 | 72.8 | 135.0 | 105.6 | 207.8 | 102.2 |
| 2025 Q1 | 79.9 | 125.8 | 105.0 | 205.7 | 100.7 |
| 2024 Q4 | 71.3 | 105.9 | 90.7 | 177.2 | 86.5 |
| 2024 Q3 | 60.5 | 109.8 | 81.7 | 170.3 | 88.6 |
| 2024 Q2 | 70.3 | 149.9 | 86.9 | 220.2 | 133.3 |
| 2024 Q1 | 70.9 | 188.6 | 96.3 | 259.5 | 163.2 |
| 2023 Q4 | 74.0 | 167.6 | 82.4 | 241.6 | 159.2 |
| 2023 Q3 | 82.2 | 187.5 | 93.9 | 269.7 | 175.8 |
| 2023 Q2 | 75.7 | 155.6 | 84.0 | 231.3 | 147.3 |
| 2023 Q1 | 87.7 | 131.0 | 91.5 | 218.7 | 127.1 |
| 2022 Q4 | 77.2 | 100.5 | 86.9 | 177.7 | 90.8 |
| 2022 Q3 | 65.4 | 94.7 | 76.4 | 160.2 | 83.8 |
| 2022 Q2 | — | 68.5 | — | — | — |
| 2021 Q4 | — | 83.2 | — | — | — |
現金流單位：億元
2026 Q22.13 億元−0.06 億元2.08 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 | 2.13 | −0.06 | 2.08 |
| 2026 Q1 | 0.84 | −0.12 | 0.71 |
| 2025 Q4 | −0.36 | −0.10 | −0.47 |
| 2025 Q3 | −0.30 | −0.24 | −0.54 |
| 2025 Q2 | −0.71 | −0.07 | −0.78 |
| 2025 Q1 | 1.31 | −0.09 | 1.23 |
| 2024 Q4 | 1.16 | −0.07 | 1.09 |
| 2024 Q3 | 0.53 | −0.20 | 0.34 |
| 2024 Q2 | 1.60 | −0.03 | 1.56 |
| 2024 Q1 | 1.12 | −0.10 | 1.02 |
| 2023 Q4 | 0.72 | −0.01 | 0.71 |
| 2023 Q3 | 1.92 | −0.19 | 1.74 |
| 2023 Q2 | 2.17 | −0.14 | 2.03 |
| 2023 Q1 | 4.09 | −0.19 | 3.89 |
| 2022 Q4 | −0.56 | −0.53 | −1.09 |
| 2022 Q3 | 5.06 | −0.33 | 4.73 |
| 2022 Q2 | −8.52 | −0.41 | −8.93 |
| 2021 Q4 | −2.95 | −0.37 | −3.32 |
財經資料來源：FinLab