興農
171240.40+0.15+0.37%收盤・資料日 2026-11-06
法說 11/12
償債能力單位：%（利息保障倍數：倍）；資料到 2026 Q2
2026 Q247.84%141.74%91.56%22.4 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 | 47.84% | 141.74% | 91.56% | 22.4 |
| 2026 Q1 | 49.53% | 134.41% | 85.01% | 21.7 |
| 2025 Q4 | 43.86% | 157.13% | 99.63% | 15.3 |
| 2025 Q3 | 44.62% | 154.46% | 97.55% | 14.2 |
| 2025 Q2 | 45.77% | 146.29% | 97.34% | 16.8 |
| 2025 Q1 | 49.19% | 136.93% | 88.04% | 28.8 |
| 2024 Q4 | 44.71% | 154.02% | 94.91% | 19.4 |
| 2024 Q3 | 46.18% | 148.18% | 95.53% | 20.1 |
| 2024 Q2 | 47.27% | 149.69% | 102.63% | 20.2 |
| 2024 Q1 | 51.33% | 137.95% | 97.89% | 33.1 |
| 2023 Q4 | 44.27% | 164.29% | 107.74% | 22.8 |
| 2023 Q3 | 45.80% | 157.99% | 103.32% | 24.6 |
| 2023 Q2 | 46.79% | 151.88% | 98.89% | 21.9 |
| 2023 Q1 | 51.38% | 137.88% | 91.32% | 31.8 |
| 2022 Q4 | 47.70% | 153.91% | 99.24% | 24.1 |
| 2022 Q3 | 52.37% | 147.05% | 99.72% | 32.0 |
| 2022 Q2 | 55.72% | 131.74% | 88.49% | 34.1 |
| 2022 Q1 | 56.52% | 123.46% | 78.18% | 48.4 |
| 2021 Q4 | 53.12% | 128.69% | 77.25% | 25.4 |
| 2021 Q3 | 50.70% | 137.77% | 91.72% | 31.2 |
經營效率單位：天
2026 Q242.4 天73.6 天48.0 天116.0 天67.9 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 | 42.4 | 73.6 | 48.0 | 116.0 | 67.9 |
| 2026 Q1 | 39.8 | 79.9 | 48.5 | 119.7 | 71.2 |
| 2025 Q4 | 42.1 | 84.2 | 51.5 | 126.4 | 74.9 |
| 2025 Q3 | 50.5 | 81.1 | 53.4 | 131.6 | 78.2 |
| 2025 Q2 | 47.7 | 71.4 | 46.3 | 119.1 | 72.8 |
| 2025 Q1 | 44.4 | 81.3 | 52.3 | 125.7 | 73.5 |
| 2024 Q4 | 49.0 | 86.2 | 60.1 | 135.2 | 75.1 |
| 2024 Q3 | 50.1 | 75.4 | 58.3 | 125.4 | 67.1 |
| 2024 Q2 | 54.5 | 69.2 | 54.4 | 123.7 | 69.3 |
| 2024 Q1 | 52.5 | 70.6 | 51.4 | 123.1 | 71.7 |
| 2023 Q4 | 53.2 | 80.5 | 56.9 | 133.7 | 76.8 |
| 2023 Q3 | 46.9 | 73.2 | 48.4 | 120.1 | 71.7 |
| 2023 Q2 | 55.7 | 82.5 | 50.3 | 138.2 | 87.9 |
| 2023 Q1 | 58.9 | 79.3 | 50.2 | 138.2 | 88.0 |
| 2022 Q4 | 62.8 | 84.1 | 58.6 | 146.9 | 88.2 |
| 2022 Q3 | 54.9 | 71.7 | 57.2 | 126.6 | 69.4 |
| 2022 Q2 | 50.5 | 66.6 | 51.9 | 117.0 | 65.1 |
| 2022 Q1 | 42.1 | 67.9 | 63.2 | 110.0 | 46.7 |
| 2021 Q4 | 43.9 | 79.4 | 105.2 | 123.3 | 18.1 |
| 2021 Q3 | 39.6 | 66.0 | 106.0 | 105.6 | −0.4 |
現金流單位：億元
2026 Q25.82 億元−0.93 億元4.89 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 | 5.82 | −0.93 | 4.89 |
| 2026 Q1 | −4.18 | −0.50 | −4.68 |
| 2025 Q4 | 11.28 | −1.11 | 10.18 |
| 2025 Q3 | 6.11 | −1.12 | 5.00 |
| 2025 Q2 | 7.02 | −0.49 | 6.54 |
| 2025 Q1 | −1.73 | −0.27 | −2.00 |
| 2024 Q4 | 7.16 | −4.25 | 2.91 |
| 2024 Q3 | 4.88 | −1.39 | 3.50 |
| 2024 Q2 | 11.33 | −0.71 | 10.62 |
| 2024 Q1 | −1.74 | −0.42 | −2.17 |
| 2023 Q4 | 8.41 | −0.72 | 7.69 |
| 2023 Q3 | 4.19 | −1.31 | 2.88 |
| 2023 Q2 | 15.08 | −0.39 | 14.69 |
| 2023 Q1 | 1.62 | −0.73 | 0.89 |
| 2022 Q4 | 11.75 | −0.67 | 11.09 |
| 2022 Q3 | 5.17 | −0.73 | 4.44 |
| 2022 Q2 | 9.94 | −0.59 | 9.36 |
| 2022 Q1 | −1.18 | −0.96 | −2.14 |
| 2021 Q4 | −3.12 | −0.77 | −3.89 |
| 2021 Q3 | 3.63 | −0.86 | 2.76 |
財經資料來源：FinLab