越峰
812123.00−1.80−7.26%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 Q251.72%279.75%172.10%−0.9 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 | 51.72% | 279.75% | 172.10% | −0.9 |
| 2026 Q1 | 50.91% | 327.10% | 207.92% | 2.3 |
| 2025 Q4 | 52.67% | 274.41% | 178.09% | 2.0 |
| 2025 Q3 | 52.65% | 285.18% | 183.45% | 0.9 |
| 2025 Q2 | 52.29% | 297.46% | 182.98% | −5.1 |
| 2025 Q1 | 49.81% | 243.06% | 152.20% | −1.9 |
| 2024 Q4 | 51.04% | 215.87% | 134.90% | −3.6 |
| 2024 Q3 | 49.48% | 253.15% | 155.87% | 4.8 |
| 2024 Q2 | 49.12% | 217.96% | 136.28% | 10.8 |
| 2024 Q1 | 48.26% | 306.83% | 200.04% | 7.6 |
| 2023 Q4 | 49.24% | 270.87% | 171.30% | −1.8 |
| 2023 Q3 | 48.65% | 266.73% | 169.03% | −4.0 |
| 2023 Q2 | 49.54% | 269.94% | 166.34% | −6.0 |
| 2023 Q1 | 46.88% | 231.76% | 129.85% | −5.2 |
| 2022 Q4 | 58.40% | 199.09% | 110.80% | 0.6 |
| 2022 Q3 | 59.02% | 154.94% | 84.63% | 3.1 |
| 2022 Q2 | 58.82% | 172.97% | 99.51% | 2.4 |
| 2022 Q1 | 55.07% | 158.21% | 93.57% | 6.9 |
| 2021 Q4 | 55.42% | 145.88% | 97.48% | 9.0 |
| 2021 Q3 | 52.99% | 166.22% | 118.02% | 13.7 |
經營效率單位：天
2026 Q295.1 天109.5 天14.2 天204.6 天190.4 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 | 95.1 | 109.5 | 14.2 | 204.6 | 190.4 |
| 2026 Q1 | 96.5 | 111.2 | 14.0 | 207.6 | 193.6 |
| 2025 Q4 | 92.7 | 107.2 | 12.8 | 199.9 | 187.2 |
| 2025 Q3 | 92.6 | 109.3 | 11.9 | 201.9 | 190.0 |
| 2025 Q2 | 94.1 | 118.9 | 12.2 | 213.0 | 200.8 |
| 2025 Q1 | 98.3 | 128.6 | 14.1 | 226.8 | 212.7 |
| 2024 Q4 | 106.2 | 125.4 | 14.4 | 231.6 | 217.2 |
| 2024 Q3 | 94.0 | 116.9 | 12.6 | 210.9 | 198.3 |
| 2024 Q2 | 93.3 | 108.7 | 12.6 | 202.1 | 189.5 |
| 2024 Q1 | 98.3 | 109.6 | 11.2 | 207.9 | 196.7 |
| 2023 Q4 | 94.7 | 109.5 | 9.9 | 204.2 | 194.3 |
| 2023 Q3 | 99.2 | 122.2 | 8.7 | 221.3 | 212.6 |
| 2023 Q2 | 104.0 | 137.8 | 10.9 | 241.7 | 230.9 |
| 2023 Q1 | 109.5 | 146.2 | 13.1 | 255.7 | 242.6 |
| 2022 Q4 | 102.7 | 152.3 | 15.7 | 255.0 | 239.3 |
| 2022 Q3 | 103.3 | 148.3 | 18.5 | 251.6 | 233.1 |
| 2022 Q2 | 98.0 | 131.3 | 20.9 | 229.3 | 208.4 |
| 2022 Q1 | 105.1 | 128.8 | 26.7 | 233.9 | 207.2 |
| 2021 Q4 | 98.2 | 94.8 | 21.2 | 193.0 | 171.7 |
| 2021 Q3 | 90.8 | 83.2 | 19.3 | 174.0 | 154.7 |
現金流單位：億元
2026 Q20.71 億元−0.98 億元−0.27 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 | 0.71 | −0.98 | −0.27 |
| 2026 Q1 | 0.25 | −1.00 | −0.75 |
| 2025 Q4 | 0.42 | −0.76 | −0.34 |
| 2025 Q3 | 0.19 | −0.40 | −0.21 |
| 2025 Q2 | 1.51 | −1.05 | 0.46 |
| 2025 Q1 | 0.05 | −1.00 | −0.95 |
| 2024 Q4 | 2.20 | −1.94 | 0.26 |
| 2024 Q3 | 0.66 | −2.21 | −1.55 |
| 2024 Q2 | 0.74 | −2.18 | −1.43 |
| 2024 Q1 | −0.12 | −1.36 | −1.49 |
| 2023 Q4 | 0.73 | −1.76 | −1.03 |
| 2023 Q3 | 1.11 | −0.91 | 0.21 |
| 2023 Q2 | 1.71 | −0.81 | 0.90 |
| 2023 Q1 | 0.89 | −1.48 | −0.58 |
| 2022 Q4 | 1.69 | −1.57 | 0.13 |
| 2022 Q3 | 0.67 | −2.02 | −1.35 |
| 2022 Q2 | −1.30 | −1.43 | −2.73 |
| 2022 Q1 | −1.44 | −1.18 | −2.62 |
| 2021 Q4 | 0.38 | −1.40 | −1.02 |
| 2021 Q3 | 0.72 | −1.41 | −0.69 |