達發
6526707−65−8.42%收盤・資料日 2026-11-03
股期
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q231.02%239.33%202.07%968.9 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 | 31.02% | 239.33% | 202.07% | 968.9 |
| 2026 Q1 | 28.83% | 249.76% | 212.24% | 766.6 |
| 2025 Q4 | 23.17% | 316.00% | 269.76% | 506.7 |
| 2025 Q3 | 24.82% | 290.29% | 253.86% | 804.1 |
| 2025 Q2 | 29.92% | 240.55% | 215.19% | 700.2 |
| 2025 Q1 | 29.29% | 241.59% | 213.98% | 611.5 |
| 2024 Q4 | 22.68% | 319.29% | 275.84% | 511.1 |
| 2024 Q3 | 23.66% | 314.63% | 271.65% | 730.4 |
| 2024 Q2 | 26.52% | 258.69% | 192.26% | 723.8 |
| 2024 Q1 | 23.14% | 333.20% | 302.74% | 461.2 |
| 2023 Q4 | 17.90% | 427.97% | 377.76% | 33.9 |
| 2023 Q3 | 52.87% | 134.47% | 106.04% | 21.8 |
| 2023 Q2 | 58.55% | 131.03% | 99.56% | 16.1 |
| 2023 Q1 | 60.72% | 128.83% | 83.67% | 8.6 |
| 2022 Q4 | 49.23% | 162.66% | 93.26% | 12.0 |
| 2022 Q3 | 59.17% | 141.16% | 93.23% | 719.1 |
| 2022 Q2 | 61.67% | 142.52% | 100.36% | 4,797.0 |
| 2021 Q4 | 45.93% | 185.63% | 104.36% | 65.9 |
經營效率單位：天
2026 Q234.4 天87.5 天63.3 天121.9 天58.6 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 | 34.4 | 87.5 | 63.3 | 121.9 | 58.6 |
| 2026 Q1 | 32.5 | 94.4 | 62.3 | 126.9 | 64.7 |
| 2025 Q4 | 39.4 | 104.7 | 82.2 | 144.0 | 61.8 |
| 2025 Q3 | 35.4 | 70.6 | 65.9 | 106.0 | 40.1 |
| 2025 Q2 | 33.6 | 65.7 | 54.7 | 99.4 | 44.7 |
| 2025 Q1 | 29.2 | 77.7 | 53.3 | 106.9 | 53.5 |
| 2024 Q4 | 39.0 | 94.9 | 64.0 | 133.9 | 70.0 |
| 2024 Q3 | 41.3 | 67.8 | 59.4 | 109.1 | 49.7 |
| 2024 Q2 | 37.2 | 60.0 | 60.4 | 97.3 | 36.9 |
| 2024 Q1 | 38.1 | 72.2 | 45.6 | 110.4 | 64.8 |
| 2023 Q4 | 54.1 | 107.2 | 44.8 | 161.3 | 116.5 |
| 2023 Q3 | 42.3 | 118.3 | 36.2 | 160.5 | 124.3 |
| 2023 Q2 | 32.8 | 171.1 | 26.0 | 203.9 | 177.9 |
| 2023 Q1 | 34.8 | 254.6 | 34.8 | 289.4 | 254.7 |
| 2022 Q4 | 54.8 | 256.5 | 66.8 | 311.2 | 244.4 |
| 2022 Q3 | 51.6 | 184.8 | 76.6 | 236.4 | 159.9 |
| 2022 Q2 | — | 80.8 | — | — | — |
| 2021 Q4 | — | 41.6 | — | — | — |
現金流單位：億元
2026 Q215.84 億元−1.65 億元14.19 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 | 15.84 | −1.65 | 14.19 |
| 2026 Q1 | −1.06 | −2.27 | −3.33 |
| 2025 Q4 | 6.22 | −1.28 | 4.94 |
| 2025 Q3 | 14.15 | −2.18 | 11.97 |
| 2025 Q2 | 13.17 | −1.01 | 12.16 |
| 2025 Q1 | 8.15 | −2.21 | 5.94 |
| 2024 Q4 | 21.61 | −5.52 | 16.09 |
| 2024 Q3 | 9.90 | −1.68 | 8.22 |
| 2024 Q2 | 8.86 | −2.80 | 6.06 |
| 2024 Q1 | 12.06 | −1.91 | 10.16 |
| 2023 Q4 | 12.48 | −15.27 | −2.79 |
| 2023 Q3 | 11.89 | −1.36 | 10.53 |
| 2023 Q2 | 17.50 | −0.36 | 17.15 |
| 2023 Q1 | −0.22 | −0.25 | −0.47 |
| 2022 Q4 | 6.11 | −1.47 | 4.64 |
| 2022 Q3 | 5.45 | −2.50 | 2.95 |
| 2022 Q2 | 19.59 | −4.41 | 15.18 |
| 2021 Q4 | 14.38 | −2.08 | 12.30 |
財經資料來源：FinLab