達爾膚
652378.4−1.8−2.24%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 Q222.53%382.99%334.16%109.0 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 | 22.53% | 382.99% | 334.16% | 109.0 |
| 2026 Q1 | 19.84% | 446.71% | 397.18% | 334.3 |
| 2025 Q4 | 14.83% | 570.54% | 486.74% | 304.4 |
| 2025 Q3 | 21.70% | 388.56% | 339.57% | 399.2 |
| 2025 Q2 | 22.37% | 380.95% | 332.14% | 42.7 |
| 2025 Q1 | 21.31% | 375.88% | 332.64% | 520.4 |
| 2024 Q4 | 16.84% | 501.08% | 433.93% | 431.7 |
| 2024 Q3 | 20.47% | 454.20% | 394.43% | 282.4 |
| 2024 Q2 | 24.41% | 376.56% | 326.00% | 9,917.9 |
| 2024 Q1 | 20.95% | 418.23% | 370.23% | 7,514.7 |
| 2023 Q4 | 16.49% | 562.42% | 496.12% | 3,229.2 |
| 2023 Q3 | 19.61% | 486.82% | 428.69% | 2,592.8 |
| 2023 Q2 | 19.37% | 489.60% | 440.81% | 1,362.3 |
| 2023 Q1 | 18.66% | 542.23% | 501.83% | 1,361.2 |
| 2022 Q4 | 14.26% | 738.91% | 685.42% | 1,109.5 |
| 2022 Q3 | 15.61% | 602.29% | 551.13% | 777.0 |
| 2022 Q2 | 16.56% | 581.02% | 540.73% | 506.7 |
| 2022 Q1 | 17.03% | 575.47% | 542.31% | 894.2 |
| 2021 Q4 | 16.17% | 605.70% | 563.68% | 527.7 |
| 2021 Q3 | 20.95% | 465.77% | 431.51% | 649.8 |
經營效率單位：天
2026 Q277.3 天190.0 天64.3 天267.4 天203.0 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 | 77.3 | 190.0 | 64.3 | 267.4 | 203.0 |
| 2026 Q1 | 56.7 | 159.5 | 37.6 | 216.3 | 178.7 |
| 2025 Q4 | 58.3 | 179.4 | 49.8 | 237.7 | 187.9 |
| 2025 Q3 | 51.9 | 158.9 | 58.5 | 210.8 | 152.3 |
| 2025 Q2 | 72.9 | 202.8 | 75.8 | 275.7 | 199.9 |
| 2025 Q1 | 51.4 | 152.0 | 41.0 | 203.4 | 162.4 |
| 2024 Q4 | 47.4 | 175.6 | 37.0 | 223.0 | 186.0 |
| 2024 Q3 | 48.5 | 201.9 | 68.3 | 250.4 | 182.1 |
| 2024 Q2 | 74.5 | 244.1 | 105.8 | 318.6 | 212.9 |
| 2024 Q1 | 52.4 | 189.9 | 74.3 | 242.3 | 168.1 |
| 2023 Q4 | 41.2 | 214.9 | 92.3 | 256.1 | 163.7 |
| 2023 Q3 | 48.5 | 203.8 | 106.4 | 252.3 | 145.8 |
| 2023 Q2 | 68.1 | 175.9 | 92.9 | 244.1 | 151.2 |
| 2023 Q1 | 53.3 | 150.0 | 70.3 | 203.3 | 133.0 |
| 2022 Q4 | 42.9 | 157.5 | 65.1 | 200.3 | 135.3 |
| 2022 Q3 | 44.5 | 181.0 | 78.6 | 225.5 | 146.9 |
| 2022 Q2 | 74.0 | 186.1 | 75.9 | 260.0 | 184.1 |
| 2022 Q1 | 58.4 | 125.9 | 73.7 | 184.3 | 110.6 |
| 2021 Q4 | 55.8 | 107.0 | 79.1 | 162.7 | 83.6 |
| 2021 Q3 | 54.5 | 97.3 | 63.7 | 151.8 | 88.2 |
現金流單位：億元
2026 Q21.63 億元−0.01 億元1.62 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 | 1.63 | −0.01 | 1.62 |
| 2026 Q1 | 0.23 | −0.01 | 0.22 |
| 2025 Q4 | 2.01 | −0.03 | 1.99 |
| 2025 Q3 | 0.49 | −0.01 | 0.48 |
| 2025 Q2 | 0.42 | −0.01 | 0.41 |
| 2025 Q1 | 1.32 | −0.01 | 1.32 |
| 2024 Q4 | 1.78 | −0.01 | 1.77 |
| 2024 Q3 | 0.21 | −0.01 | 0.20 |
| 2024 Q2 | 2.82 | −0.01 | 2.81 |
| 2024 Q1 | 0.64 | 0.00 | 0.64 |
| 2023 Q4 | 1.53 | −0.01 | 1.53 |
| 2023 Q3 | 1.44 | −0.01 | 1.44 |
| 2023 Q2 | 1.17 | −0.01 | 1.16 |
| 2023 Q1 | 0.29 | 0.00 | 0.29 |
| 2022 Q4 | 1.69 | 0.00 | 1.69 |
| 2022 Q3 | 0.29 | −0.01 | 0.29 |
| 2022 Q2 | 1.73 | 0.00 | 1.72 |
| 2022 Q1 | 0.24 | 0.00 | 0.24 |
| 2021 Q4 | 2.31 | −0.02 | 2.29 |
| 2021 Q3 | 0.90 | 0.00 | 0.90 |