正峰
15387.96——未成交，最近收盤・資料日 2026-11-06
全額交割
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q251.92%105.23%45.31%−42.4 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 | 51.92% | 105.23% | 45.31% | −42.4 |
| 2026 Q1 | 51.03% | 113.30% | 46.57% | −69.9 |
| 2025 Q4 | 45.87% | 123.92% | 56.59% | −99.7 |
| 2025 Q3 | 40.66% | 189.19% | 124.69% | −73.5 |
| 2025 Q2 | 39.12% | 209.29% | 140.02% | 124.8 |
| 2025 Q1 | 28.09% | 292.91% | 212.08% | −153.4 |
| 2024 Q4 | 30.72% | 269.36% | 211.34% | 5.2 |
| 2024 Q3 | 31.76% | 250.58% | 199.91% | −185.9 |
| 2024 Q2 | 28.25% | 284.37% | 221.65% | −108.0 |
| 2024 Q1 | 26.83% | 303.40% | 245.14% | −132.8 |
| 2023 Q4 | 34.10% | 257.86% | 215.33% | −4.9 |
| 2023 Q3 | 39.75% | 285.46% | 236.87% | −127.1 |
| 2023 Q2 | 39.71% | 307.35% | 246.26% | 36.0 |
| 2023 Q1 | 44.69% | 441.03% | 346.34% | −27.7 |
| 2022 Q4 | 79.13% | 198.48% | 119.91% | 0.9 |
| 2022 Q3 | 79.93% | 189.97% | 106.53% | −8.5 |
| 2022 Q2 | 79.45% | 173.73% | 85.66% | 14.3 |
| 2022 Q1 | 92.44% | 164.08% | 91.50% | −40.6 |
| 2021 Q4 | 89.18% | 166.94% | 102.62% | −112.6 |
| 2021 Q3 | 70.29% | 175.69% | 112.18% | −24.0 |
經營效率單位：天
2026 Q236.9 天101.0 天107.9 天137.9 天30.0 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 | 36.9 | 101.0 | 107.9 | 137.9 | 30.0 |
| 2026 Q1 | 80.2 | 255.6 | 236.0 | 335.7 | 99.7 |
| 2025 Q4 | 40.7 | 151.6 | 154.3 | 192.3 | 38.0 |
| 2025 Q3 | 32.8 | 112.1 | 109.0 | 144.9 | 35.8 |
| 2025 Q2 | 53.3 | 113.3 | 112.2 | 166.7 | 54.4 |
| 2025 Q1 | 62.3 | 116.9 | 132.9 | 179.2 | 46.3 |
| 2024 Q4 | 40.4 | 88.7 | 97.7 | 129.2 | 31.5 |
| 2024 Q3 | 49.5 | 109.1 | 98.6 | 158.6 | 60.0 |
| 2024 Q2 | 47.5 | 129.1 | 98.8 | 176.6 | 77.7 |
| 2024 Q1 | 64.5 | 196.8 | 152.3 | 261.3 | 109.0 |
| 2023 Q4 | 56.3 | 109.7 | 86.1 | 166.0 | 79.9 |
| 2023 Q3 | 47.4 | 109.8 | 77.9 | 157.2 | 79.4 |
| 2023 Q2 | 39.3 | 134.0 | 87.9 | 173.3 | 85.4 |
| 2023 Q1 | 45.2 | 153.6 | 115.6 | 198.8 | 83.2 |
| 2022 Q4 | 47.4 | 113.9 | 103.1 | 161.3 | 58.1 |
| 2022 Q3 | 45.3 | 133.9 | 118.5 | 179.2 | 60.7 |
| 2022 Q2 | 48.0 | 171.2 | 145.0 | 219.2 | 74.2 |
| 2022 Q1 | 49.4 | 135.2 | 125.2 | 184.6 | 59.4 |
| 2021 Q4 | 47.9 | 95.7 | 97.0 | 143.6 | 46.6 |
| 2021 Q3 | 71.7 | 103.2 | 113.8 | 174.9 | 61.1 |
現金流單位：萬元
2026 Q2−801 萬元0 萬元−801 萬元
單季現金流（萬元）
21Q422Q222Q423Q223Q424Q224Q425Q225Q426Q2
| 期間 | 營運現金流 | 資本支出 | 自由現金流 |
|---|---|---|---|
| 2026 Q2 | −801 | 0 | −801 |
| 2026 Q1 | −2,510 | −196 | −2,706 |
| 2025 Q4 | −6,607 | −1,780 | −8,386 |
| 2025 Q3 | −1,211 | −880 | −2,091 |
| 2025 Q2 | 4,289 | 0 | 4,289 |
| 2025 Q1 | −2,819 | −8 | −2,826 |
| 2024 Q4 | −698 | −193 | −890 |
| 2024 Q3 | −34 | −49 | −83 |
| 2024 Q2 | −1,156 | −258 | −1,414 |
| 2024 Q1 | −2,257 | −352 | −2,609 |
| 2023 Q4 | 2,769 | −4,275 | −1,506 |
| 2023 Q3 | −2,937 | −13 | −2,950 |
| 2023 Q2 | 4,123 | −7 | 4,115 |
| 2023 Q1 | −969 | −3 | −972 |
| 2022 Q4 | 1,294 | −97 | 1,197 |
| 2022 Q3 | −979 | −48 | −1,027 |
| 2022 Q2 | 578 | −3 | 575 |
| 2022 Q1 | −2,772 | −23 | −2,795 |
| 2021 Q4 | −679 | −30 | −710 |
| 2021 Q3 | −232 | −46 | −278 |