達方
816328.10−0.10−0.35%收盤・資料日 2026-11-02
股期 法說 11/3
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q261.95%138.69%91.77%2.6 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 | 61.95% | 138.69% | 91.77% | 2.6 |
| 2026 Q1 | 61.59% | 135.35% | 87.98% | 1.9 |
| 2025 Q4 | 61.53% | 137.36% | 91.19% | 1.6 |
| 2025 Q3 | 61.55% | 136.13% | 92.59% | −1.4 |
| 2025 Q2 | 61.76% | 135.04% | 90.93% | 1.8 |
| 2025 Q1 | 58.59% | 141.12% | 93.37% | 1.5 |
| 2024 Q4 | 57.75% | 139.96% | 92.47% | 2.2 |
| 2024 Q3 | 54.72% | 139.05% | 87.14% | 4.9 |
| 2024 Q2 | 55.42% | 132.57% | 93.24% | 4.4 |
| 2024 Q1 | 55.27% | 132.62% | 91.66% | 4.7 |
| 2023 Q4 | 54.79% | 148.27% | 102.89% | 5.8 |
| 2023 Q3 | 57.61% | 147.34% | 101.15% | 27.7 |
| 2023 Q2 | 61.82% | 133.30% | 86.76% | 6.7 |
| 2023 Q1 | 61.63% | 135.29% | 81.56% | 5.0 |
| 2022 Q4 | 58.67% | 148.44% | 87.47% | 8.0 |
| 2022 Q3 | 61.06% | 134.33% | 73.42% | 12.4 |
| 2022 Q2 | 62.73% | 128.47% | 69.85% | 14.0 |
| 2022 Q1 | 63.44% | 125.27% | 67.79% | 15.8 |
| 2021 Q4 | 61.68% | 130.49% | 72.33% | 19.3 |
| 2021 Q3 | 61.63% | 127.45% | 70.68% | 23.8 |
經營效率單位：天
2026 Q275.0 天92.3 天79.6 天167.3 天87.7 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 | 75.0 | 92.3 | 79.6 | 167.3 | 87.7 |
| 2026 Q1 | 92.7 | 113.4 | 96.3 | 206.2 | 109.9 |
| 2025 Q4 | 92.2 | 104.2 | 92.0 | 196.5 | 104.5 |
| 2025 Q3 | 88.9 | 95.2 | 78.9 | 184.0 | 105.2 |
| 2025 Q2 | 82.8 | 93.6 | 66.9 | 176.4 | 109.5 |
| 2025 Q1 | 106.4 | 126.0 | 91.3 | 232.4 | 141.1 |
| 2024 Q4 | 99.0 | 105.9 | 80.6 | 204.9 | 124.3 |
| 2024 Q3 | 113.5 | 110.2 | 79.9 | 223.7 | 143.8 |
| 2024 Q2 | 121.1 | 118.8 | 78.7 | 239.9 | 161.2 |
| 2024 Q1 | 125.8 | 129.5 | 84.2 | 255.2 | 171.0 |
| 2023 Q4 | 116.2 | 119.8 | 78.2 | 236.0 | 157.8 |
| 2023 Q3 | 107.9 | 117.0 | 69.9 | 225.0 | 155.1 |
| 2023 Q2 | 98.2 | 126.6 | 65.9 | 224.8 | 158.9 |
| 2023 Q1 | 107.7 | 152.5 | 75.6 | 260.2 | 184.6 |
| 2022 Q4 | 104.3 | 137.6 | 78.4 | 241.9 | 163.5 |
| 2022 Q3 | 98.8 | 126.9 | 81.5 | 225.7 | 144.2 |
| 2022 Q2 | 94.0 | 126.0 | 86.2 | 220.0 | 133.9 |
| 2022 Q1 | 96.0 | 128.4 | 96.2 | 224.4 | 128.1 |
| 2021 Q4 | 89.4 | 117.0 | 92.8 | 206.4 | 113.6 |
| 2021 Q3 | 96.6 | 109.8 | 101.6 | 206.4 | 104.8 |
現金流單位：億元
2026 Q20.24 億元−3.01 億元−2.77 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 | 0.24 | −3.01 | −2.77 |
| 2026 Q1 | 1.71 | −2.01 | −0.30 |
| 2025 Q4 | −1.82 | −3.27 | −5.09 |
| 2025 Q3 | 11.39 | −2.32 | 9.07 |
| 2025 Q2 | 4.85 | −2.45 | 2.40 |
| 2025 Q1 | 0.89 | −1.76 | −0.88 |
| 2024 Q4 | 4.05 | −2.13 | 1.92 |
| 2024 Q3 | 10.94 | −1.95 | 9.00 |
| 2024 Q2 | 9.97 | −2.09 | 7.88 |
| 2024 Q1 | 6.31 | −2.86 | 3.45 |
| 2023 Q4 | 22.64 | −5.52 | 17.12 |
| 2023 Q3 | 18.72 | −2.55 | 16.17 |
| 2023 Q2 | 8.68 | −4.38 | 4.29 |
| 2023 Q1 | 6.75 | −7.43 | −0.67 |
| 2022 Q4 | 11.81 | −1.61 | 10.20 |
| 2022 Q3 | 0.53 | −3.38 | −2.85 |
| 2022 Q2 | 1.92 | −6.14 | −4.22 |
| 2022 Q1 | 0.91 | −5.14 | −4.23 |
| 2021 Q4 | 2.01 | −8.89 | −6.88 |
| 2021 Q3 | −4.90 | −4.38 | −9.28 |
財經資料來源：FinLab