達興材料
5234247−12.0−4.63%收盤・資料日 2026-11-06
法說 11/16
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q231.51%235.60%185.03%143.2 倍
負債比率（%）
流動比率、速動比率（%）
利息保障倍數（倍）
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| 期間 | 負債比率 | 流動比率 | 速動比率 | 利息保障倍數 |
|---|---|---|---|---|
| 2026 Q2 | 31.51% | 235.60% | 185.03% | 143.2 |
| 2026 Q1 | 41.63% | 176.52% | 146.65% | 221.9 |
| 2025 Q4 | 31.02% | 251.61% | 208.04% | 176.6 |
| 2025 Q3 | 31.39% | 258.02% | 215.24% | 120.1 |
| 2025 Q2 | 33.60% | 241.44% | 207.11% | 103.3 |
| 2025 Q1 | 41.32% | 196.49% | 169.59% | 121.9 |
| 2024 Q4 | 33.65% | 257.47% | 220.89% | 102.7 |
| 2024 Q3 | 33.47% | 262.20% | 225.98% | 76.2 |
| 2024 Q2 | 37.61% | 213.93% | 186.06% | 97.3 |
| 2024 Q1 | 40.62% | 196.26% | 170.65% | 78.4 |
| 2023 Q4 | 32.47% | 266.80% | 228.17% | 68.5 |
| 2023 Q3 | 35.27% | 241.82% | 198.06% | 102.0 |
| 2023 Q2 | 40.23% | 192.35% | 162.22% | 102.4 |
| 2023 Q1 | 40.13% | 192.96% | 159.08% | 68.2 |
| 2022 Q4 | 34.47% | 242.72% | 205.66% | 62.9 |
| 2022 Q3 | 32.54% | 275.64% | 228.14% | 30.3 |
| 2022 Q2 | 40.54% | 189.61% | 159.83% | 151.1 |
| 2022 Q1 | 33.45% | 245.02% | 208.25% | 182.9 |
| 2021 Q4 | 34.03% | 237.92% | 205.39% | 183.3 |
| 2021 Q3 | 35.96% | 224.42% | 189.69% | 197.7 |
經營效率單位：天
2026 Q236.1 天57.2 天63.9 天93.3 天29.4 天
週轉天數（天）
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| 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 | 36.1 | 57.2 | 63.9 | 93.3 | 29.4 |
| 2026 Q1 | 37.0 | 56.8 | 65.7 | 93.8 | 28.1 |
| 2025 Q4 | 38.3 | 52.5 | 64.8 | 90.8 | 26.0 |
| 2025 Q3 | 38.6 | 48.2 | 60.0 | 86.7 | 26.7 |
| 2025 Q2 | 37.3 | 49.9 | 61.7 | 87.2 | 25.5 |
| 2025 Q1 | 36.1 | 53.1 | 68.9 | 89.2 | 20.3 |
| 2024 Q4 | 35.5 | 48.7 | 66.2 | 84.2 | 18.1 |
| 2024 Q3 | 35.2 | 46.6 | 61.9 | 81.8 | 19.9 |
| 2024 Q2 | 36.3 | 51.0 | 65.6 | 87.4 | 21.8 |
| 2024 Q1 | 37.4 | 52.0 | 65.7 | 89.4 | 23.7 |
| 2023 Q4 | 37.3 | 51.0 | 69.7 | 88.3 | 18.6 |
| 2023 Q3 | 35.4 | 46.4 | 69.5 | 81.8 | 12.3 |
| 2023 Q2 | 32.7 | 45.3 | 66.9 | 78.0 | 11.1 |
| 2023 Q1 | 32.8 | 50.7 | 69.2 | 83.4 | 14.2 |
| 2022 Q4 | 33.9 | 55.1 | 61.1 | 89.0 | 27.9 |
| 2022 Q3 | 49.6 | 70.4 | 79.5 | 120.0 | 40.6 |
| 2022 Q2 | 42.3 | 56.9 | 85.5 | 99.2 | 13.7 |
| 2022 Q1 | 36.9 | 43.4 | 73.8 | 80.4 | 6.5 |
| 2021 Q4 | 36.6 | 44.0 | 73.1 | 80.6 | 7.5 |
| 2021 Q3 | 35.0 | 44.7 | 74.6 | 79.7 | 5.1 |
現金流單位：億元
2026 Q22.56 億元−0.77 億元1.79 億元
單季現金流（億元）
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| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | 2.56 | −0.77 | 1.79 |
| 2026 Q1 | 2.27 | −1.10 | 1.16 |
| 2025 Q4 | 4.31 | −1.02 | 3.28 |
| 2025 Q3 | 2.61 | −0.55 | 2.06 |
| 2025 Q2 | 1.87 | −0.68 | 1.19 |
| 2025 Q1 | 1.93 | −0.42 | 1.51 |
| 2024 Q4 | 3.29 | −0.46 | 2.83 |
| 2024 Q3 | 2.45 | −0.33 | 2.12 |
| 2024 Q2 | 1.78 | −0.75 | 1.03 |
| 2024 Q1 | 2.04 | −0.36 | 1.68 |
| 2023 Q4 | 3.22 | −0.48 | 2.74 |
| 2023 Q3 | 4.23 | −0.48 | 3.75 |
| 2023 Q2 | −0.77 | −0.50 | −1.27 |
| 2023 Q1 | 1.28 | −0.72 | 0.55 |
| 2022 Q4 | 1.08 | −0.56 | 0.52 |
| 2022 Q3 | 3.70 | −0.60 | 3.10 |
| 2022 Q2 | 1.98 | −0.43 | 1.55 |
| 2022 Q1 | 1.46 | −0.70 | 0.76 |
| 2021 Q4 | 2.80 | −0.81 | 1.99 |
| 2021 Q3 | 1.85 | −1.83 | 0.02 |
財經資料來源：FinLab