1231
72.9
TWD+1.50 (2.10%)
2026.11.13收盤
聯華食－現金流量表
合併現金流量表
第三季 (最新)
單季
| (TWD千元) | 2026年第三季 | 2025年第三季 | 2024年第三季 | 2023年第三季 | 2022年第三季 | 2021年第三季 | 2020年第三季 | 2019年第三季 | 2018年第三季 | 2017年第三季 | 2016年第三季 | 2015年第三季 | 2014年第三季 | 2013年第三季 | 2012年第三季 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | |
| 營業活動之現金流量-間接法 | ||||||||||||||||||||||||||||||
| 繼續營業單位稅前淨利(淨損) | 368,653 | 10.78% | 376,032 | 11.12% | 288,047 | 9.05% | 220,064 | 7.87% | 285,242 | 10.22% | 252,274 | 10.41% | 246,637 | 10.35% | 127,767 | 5.9% | 207,084 | 9.3% | 160,273 | 8.34% | 152,691 | 8.72% | 143,550 | 8.2% | 62,000 | 3.63% | 71,719 | 5.26% | 140,865 | 9.93% |
| 本期稅前淨利(淨損) | 368,653 | 142.45% | 376,032 | 205.38% | 288,047 | 324.49% | 220,064 | 45.15% | 285,242 | 365.54% | 252,274 | 125.55% | 246,637 | 140.6% | 127,767 | 101.22% | 207,084 | 70.63% | 160,273 | 38.98% | 152,691 | 66.48% | 143,550 | 182.42% | 62,000 | 27.81% | 71,719 | 47.65% | 140,865 | 42.62% |
| 調整項目 | ||||||||||||||||||||||||||||||
| 收益費損項目 | ||||||||||||||||||||||||||||||
| 折舊費用 | 87,643 | 33.87% | 100,699 | 55% | 97,229 | 109.53% | 71,436 | 14.66% | 63,077 | 80.83% | 66,347 | 33.02% | 66,283 | 37.79% | 78,190 | 61.94% | 55,864 | 19.05% | 54,478 | 13.25% | 56,307 | 24.51% | 56,686 | 72.04% | 51,448 | 23.07% | 32,015 | 21.27% | 31,707 | 9.59% |
| 攤銷費用 | 1,256 | 0.49% | 1,171 | 0.64% | 934 | 1.05% | 540 | 0.11% | 348 | 0.45% | 188 | 0.09% | 263 | 0.15% | 466 | 0.37% | 488 | 0.17% | 440 | 0.11% | 852 | 0.37% | 791 | 1.01% | 713 | 0.32% | 619 | 0.41% | 352 | 0.11% |
| 預期信用減損損失(利益)數/呆帳費用提列(轉列收入)數 | 1,064 | 0.41% | (87) | -0.05% | 393 | 0.44% | (45) | -0.01% | 326 | 0.42% | 96 | 0.05% | (228) | -0.13% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 595 | 0.4% | 671 | 0.2% | ||||
| 透過損益按公允價值衡量金融資產及負債之淨損失(利益) | (54,771) | -21.16% | (113,728) | -62.11% | 18,137 | 20.43% | 15,189 | 3.12% | (1,060) | -1.36% | 10,667 | 5.31% | (24,493) | -13.96% | 4,473 | 3.54% | 24,438 | 8.34% | (8,783) | -2.14% | 4,910 | 2.14% | (29,295) | -37.23% | (3,233) | -1.45% | 9,489 | 6.3% | 11,769 | 3.56% |
| 利息費用 | 16,808 | 6.49% | 12,584 | 6.87% | 15,773 | 17.77% | 8,767 | 1.8% | 11,158 | 14.3% | 6,707 | 3.34% | 7,660 | 4.37% | 6,291 | 4.98% | 8,017 | 2.73% | 7,333 | 1.78% | 6,729 | 2.93% | 8,351 | 10.61% | 8,309 | 3.73% | 3,870 | 2.57% | 5,483 | 1.66% |
| 利息收入 | (36) | -0.01% | (36) | -0.02% | (47) | -0.05% | (77) | -0.02% | (66) | -0.08% | (11) | -0.01% | (55) | -0.03% | (73) | -0.06% | (24) | -0.01% | 69 | 0.02% | (130) | -0.06% | (171) | -0.22% | (106) | -0.05% | (457) | -0.3% | (308) | -0.09% |
| 股利收入 | (2,910) | -1.12% | (2,500) | -1.37% | (1,756) | -1.98% | (1,630) | -0.33% | (1,762) | -2.26% | (796) | -0.4% | (2,174) | -1.24% | (2,604) | -2.06% | (3,013) | -1.03% | (1,165) | -0.28% | (968) | -0.42% | (691) | -0.88% | ||||||
| 處分及報廢不動產、廠房及設備損失(利益) | (17) | -0.01% | 657 | 0.36% | (216) | -0.24% | 1,065 | 0.22% | 301 | 0.39% | (1,522) | -0.76% | (222) | -0.13% | 578 | 0.46% | 6,639 | 2.26% | 447 | 0.11% | (48,771) | -21.23% | (31,893) | -40.53% | 201 | 0.09% | (15,944) | -10.59% | (2,607) | -0.79% |
| 非金融資產減損損失 | 26,865 | 10.38% | 13,827 | 7.55% | 14,377 | 16.2% | 5,154 | 1.06% | 11,148 | 14.29% | 9,470 | 4.71% | 17,838 | 10.17% | 2,829 | 2.24% | 4 | 0.01% | 513 | 0.23% | 1,021 | 0.68% | (2,462) | -0.74% | ||||||
| 未實現外幣兌換損失(利益) | (1,230) | -0.48% | 3,117 | 1.7% | 16,455 | 18.54% | 999 | 0.2% | (3,249) | -4.16% | 3,757 | 1.87% | 5,495 | 3.13% | (5,140) | -4.07% | (17,287) | -5.9% | 2,893 | 0.7% | 217 | 0.09% | 26,518 | 33.7% | 15,702 | 7.04% | (7,384) | -4.91% | (3,920) | -1.19% |
| 其他項目 | (6,314) | -2.44% | (105) | -0.12% | 36,145 | 7.42% | (49) | -0.02% | 2 | 0% | (112) | -0.09% | 21 | 0.01% | 124 | 0.03% | 191 | 0.08% | 225 | 0.29% | 211 | 0.09% | 208 | 0.14% | 203 | 0.06% | ||||
| 收益費損項目合計 | 68,358 | 26.41% | 15,585 | 8.51% | 161,174 | 181.56% | 137,498 | 28.21% | 80,067 | 102.61% | 95,061 | 47.31% | 66,066 | 37.66% | 84,844 | 67.21% | 70,330 | 23.99% | 54,134 | 13.17% | 19,613 | 8.54% | 30,457 | 38.7% | 72,083 | 32.33% | 23,853 | 15.85% | 41,026 | 12.41% |
| 與營業活動相關之資產/負債變動數 | ||||||||||||||||||||||||||||||
| 與營業活動相關之資產之淨變動 | ||||||||||||||||||||||||||||||
| 應收票據(增加)減少 | (2,051) | -0.79% | 1,451 | 0.79% | (3,629) | -4.09% | (1,123) | -0.23% | (642) | -0.82% | 1,848 | 0.92% | (2,071) | -1.18% | (2,956) | -2.34% | (573) | -0.2% | (5,777) | -1.41% | (5,053) | -2.2% | (1,507) | -1.92% | (4,416) | -1.98% | (8,132) | -5.4% | (799) | -0.24% |
| 應收帳款(增加)減少 | (314,429) | -121.5% | (384,520) | -210.01% | (395,922) | -446.01% | (453,945) | -93.13% | (134,870) | -172.83% | (270,449) | -134.6% | (338,847) | -193.17% | (40,195) | -31.84% | (349,764) | -119.3% | (175,775) | -42.75% | (146,736) | -63.88% | (232,379) | -295.3% | (149,834) | -67.2% | (148,447) | -98.64% | (158,010) | -47.8% |
| 其他應收款(增加)減少 | 8,604 | 3.32% | 4,767 | 2.6% | 209,388 | 235.88% | 7,898 | 1.62% | 6,485 | 8.31% | (1,068) | -0.53% | (51) | -0.03% | (723) | -0.57% | (876) | -0.3% | 6,923 | 1.68% | 9,767 | 4.25% | 1,701 | 2.16% | 4,785 | 2.15% | 1,484 | 0.99% | 63,295 | 19.15% |
| 存貨(增加)減少 | (135,567) | -52.38% | 90,830 | 49.61% | 131,921 | 148.61% | 108,081 | 22.17% | (182,992) | -234.5% | 31,787 | 15.82% | 51,243 | 29.21% | (227,689) | -180.38% | (187,754) | -64.04% | 47,733 | 11.61% | 149,037 | 64.89% | 121,841 | 154.83% | 191,354 | 85.82% | 105,132 | 69.85% | 150,427 | 45.51% |
| 預付款項(增加)減少 | 245,077 | 94.7% | 108,214 | 59.1% | 38,814 | 43.72% | 99,108 | 20.33% | 118,082 | 151.32% | 77,587 | 38.61% | 157,565 | 89.83% | 177,695 | 140.77% | 268,180 | 91.47% | ||||||||||||
| 其他流動資產(增加)減少 | (7,267) | -2.81% | 896 | 0.49% | (9,104) | -10.26% | 3,496 | 0.72% | (242) | -0.31% | (11,442) | -5.69% | (8,741) | -4.98% | (4,960) | -3.93% | 3,859 | 1.32% | 109,130 | 26.54% | 22,455 | 9.78% | (17,481) | -22.21% | (24,821) | -11.13% | (14,350) | -9.53% | (12,589) | -3.81% |
| 與營業活動相關之資產之淨變動合計 | (205,633) | -79.46% | (180,825) | -98.76% | (54,187) | -61.04% | (189,098) | -38.8% | (207,805) | -266.3% | (179,600) | -89.39% | (146,099) | -83.29% | (141,732) | -112.28% | (111,642) | -38.08% | 134,520 | 32.72% | 127,349 | 55.44% | (158,626) | -201.58% | 20,656 | 9.26% | 126,028 | 83.74% | 205,219 | 62.09% |
| 與營業活動相關之負債之淨變動 | ||||||||||||||||||||||||||||||
| 應付帳款增加(減少) | 89,225 | 34.48% | 31,785 | 17.36% | (162,018) | -182.51% | 306,086 | 62.8% | 107,834 | 138.19% | 80,389 | 40.01% | 70,353 | 40.11% | 82,427 | 65.3% | 152,812 | 52.12% | 53,088 | 12.91% | (16,537) | -7.2% | 12,679 | 16.11% | 29,445 | 13.21% | (55,761) | -37.05% | 10,040 | 3.04% |
| 其他應付款增加(減少) | 90,485 | 34.96% | 85,899 | 46.91% | (7,803) | -8.79% | 145,739 | 29.9% | (87,521) | -112.16% | 44,973 | 22.38% | 7,356 | 4.19% | 45,939 | 36.39% | 20,878 | 7.12% | 48,076 | 11.69% | 46,334 | 20.17% | 80,046 | 101.72% | 47,040 | 21.1% | 32,117 | 21.34% | 750 | 0.23% |
| 其他流動負債增加(減少) | (11,045) | -4.27% | 1,201 | 0.66% | 574 | 0.65% | (1,858) | -0.38% | 6,173 | 7.91% | (6,936) | -3.45% | 43 | 0.02% | 1,118 | 0.89% | 1,376 | 0.47% | (45,902) | -19.98% | 1,853 | 2.35% | 9,812 | 4.4% | 3,827 | 2.54% | (403) | -0.12% | ||
| 淨確定福利負債增加(減少) | 925 | 0.36% | 1,024 | 0.56% | 2,038 | 2.3% | 144 | 0.03% | 161 | 0.21% | (648) | -0.32% | (670) | -0.38% | (4,571) | -3.62% | (2,447) | -0.83% | (515) | -0.13% | (1,950) | -0.85% | (655) | -0.83% | (943) | -0.42% | (7,487) | -4.97% | (1,994) | -0.6% |
| 與營業活動相關之負債之淨變動合計 | 169,590 | 65.53% | 119,909 | 65.49% | (167,209) | -188.36% | 450,111 | 92.35% | 26,647 | 34.15% | 117,768 | 58.61% | 77,124 | 43.97% | 126,811 | 100.46% | 173,267 | 59.1% | 102,949 | 25.04% | (18,833) | -8.2% | 93,923 | 119.36% | 85,362 | 38.28% | (27,882) | -18.53% | 8,393 | 2.54% |
| 與營業活動相關之資產及負債之淨變動合計 | (36,043) | -13.93% | (60,916) | -33.27% | (221,396) | -249.4% | 261,013 | 53.55% | (181,158) | -232.15% | (61,832) | -30.77% | (68,975) | -39.32% | (14,921) | -11.82% | 61,625 | 21.02% | 237,469 | 57.76% | 108,516 | 47.24% | (64,703) | -82.22% | 106,018 | 47.55% | 98,146 | 65.21% | 213,612 | 64.62% |
| 調整項目合計 | 32,315 | 12.49% | (45,331) | -24.76% | (60,222) | -67.84% | 398,511 | 81.76% | (101,091) | -129.55% | 33,229 | 16.54% | (2,909) | -1.66% | 69,923 | 55.39% | 131,955 | 45.01% | 291,603 | 70.93% | 128,129 | 55.78% | (34,246) | -43.52% | 178,101 | 79.88% | 121,999 | 81.06% | 254,638 | 77.04% |
| 營運產生之現金流入(流出) | 400,968 | 154.94% | 330,701 | 180.62% | 227,825 | 256.65% | 618,575 | 126.91% | 184,151 | 235.99% | 285,503 | 142.09% | 243,728 | 138.95% | 197,690 | 156.61% | 339,039 | 115.64% | 451,876 | 109.91% | 280,820 | 122.26% | 109,304 | 138.9% | 240,101 | 107.69% | 193,718 | 128.72% | 395,503 | 119.65% |
| 收取之利息 | 36 | 0.01% | 36 | 0.02% | 47 | 0.05% | 77 | 0.02% | 66 | 0.08% | 11 | 0.01% | 55 | 0.03% | 73 | 0.06% | 24 | 0.01% | (69) | -0.02% | 130 | 0.06% | 171 | 0.22% | 106 | 0.05% | 457 | 0.3% | 308 | 0.09% |
| 收取之股利 | 2,492 | 0.96% | 2,329 | 1.27% | 1,590 | 1.79% | 1,530 | 0.31% | 1,762 | 2.26% | 796 | 0.4% | 2,174 | 1.24% | 2,604 | 2.06% | 3,013 | 1.03% | 1,165 | 0.28% | 968 | 0.42% | 691 | 0.88% | ||||||
| 支付之利息 | (31,145) | -12.03% | (23,619) | -12.9% | (24,145) | -27.2% | (17,301) | -3.55% | (11,766) | -15.08% | (6,970) | -3.47% | (9,047) | -5.16% | (4,797) | -3.8% | (9,715) | -3.31% | (8,592) | -2.09% | (7,455) | -3.25% | (8,367) | -10.63% | (9,608) | -4.31% | (4,489) | -2.98% | (6,730) | -2.04% |
| 退還(支付)之所得稅 | (113,554) | -43.88% | (126,352) | -69.01% | (116,547) | -131.29% | (115,467) | -23.69% | (96,179) | -123.25% | (78,412) | -39.02% | (61,498) | -35.06% | (69,342) | -54.93% | (39,186) | -13.37% | (33,258) | -8.09% | (44,772) | -19.49% | (23,107) | -29.36% | (8,299) | -3.72% | (39,185) | -26.04% | (58,538) | -17.71% |
| 營業活動之淨現金流入(流出) | 258,797 | 100% | 183,095 | 100% | 88,770 | 100% | 487,414 | 100% | 78,034 | 100% | 200,928 | 100% | 175,412 | 100% | 126,228 | 100% | 293,175 | 100% | 411,122 | 100% | 229,691 | 100% | 78,692 | 100% | 222,965 | 100% | 150,501 | 100% | 330,543 | 100% |
| 投資活動之現金流量 | ||||||||||||||||||||||||||||||
| 取得透過損益按公允價值衡量之金融資產 | (33,089) | 6.77% | ||||||||||||||||||||||||||||
| 處分透過損益按公允價值衡量之金融資產 | 0 | 0% | ||||||||||||||||||||||||||||
| 取得不動產、廠房及設備 | (450,003) | 92.08% | (160,737) | 116.17% | (45,688) | 15.61% | (6,504) | 1.44% | (121,800) | 24.58% | (62,927) | 153.19% | (52,222) | 100.59% | (45,144) | 99.83% | (41,688) | 99.43% | (36,494) | 100.3% | (11,810) | -28.05% | (173,394) | 92.44% | (126,560) | 87.86% | (236,445) | 91.85% | (49,224) | 110.95% |
| 處分不動產、廠房及設備 | 17 | 0% | 46 | -0.03% | 542 | -0.19% | 286 | -0.06% | 212 | -0.04% | 4,576 | -11.14% | 306 | -0.59% | 194 | -0.43% | 49 | -0.12% | 152 | -0.42% | 52,226 | 124.06% | 35,047 | -18.69% | 262 | -0.18% | 18,294 | -7.11% | 3,172 | -7.15% |
| 取得無形資產 | (1,809) | 0.37% | (981) | 0.71% | 0 | 0% | (1,213) | 0.27% | (205) | 0.04% | 1 | 0% | 0 | 0% | (129) | 0.29% | (1,119) | 2.67% | 0 | 0% | 0 | 0% | (155) | 0.08% | (731) | 0.51% | (1,119) | 0.43% | 0 | 0% |
| 取得使用權資產 | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% |
| 其他非流動資產增加 | (112) | 0.02% | 0 | 0% | (533) | 0.12% | (331) | 0.07% | 17,202 | -41.88% | ||||||||||||||||||||
| 預付設備款增加 | (3,714) | 0.76% | 21,652 | -15.65% | (250,902) | 85.74% | (444,402) | 98.24% | 116,682 | -23.54% | ||||||||||||||||||||
| 投資活動之淨現金流入(流出) | (488,710) | 100% | (138,361) | 100% | (292,646) | 100% | (452,366) | 100% | (495,618) | 100% | (41,077) | 100% | (51,916) | 100% | (45,222) | 100% | (41,926) | 100% | (36,384) | 100% | 42,099 | 100% | (187,567) | 100% | (144,055) | 100% | (257,419) | 100% | (44,366) | 100% |
| 籌資活動之現金流量 | ||||||||||||||||||||||||||||||
| 短期借款增加 | 74,345 | 92.34% | 128,753 | -168.76% | 238,886 | -87.34% | 173,831 | 67.29% | 58,852 | 93.45% | (61,670) | 22.66% | 72,001 | -62.47% | (14,708) | 17.06% | 195,848 | -257.76% | 14,471 | -5.12% | (124,040) | 33.45% | 146,081 | -2411.37% | (87,779) | 103.49% | (55,715) | 106.27% | (99,354) | 37.95% |
| 舉借長期借款 | 675,860 | 839.41% | 630,064 | -825.84% | 129,125 | -47.21% | 285,801 | 110.63% | 434,993 | 690.68% | 155,000 | -56.95% | 0 | 0% | 0 | 0% | 515,000 | -607.2% | ||||||||||||
| 償還長期借款 | (210,888) | -261.92% | (378,350) | 495.91% | (222,215) | 81.24% | (121,869) | -47.17% | (119,634) | -189.96% | (65,715) | 24.15% | (67,555) | 58.62% | (49,881) | 57.86% | (47,882) | 63.02% | (29,299) | 10.37% | (51,298) | 13.83% | (18,846) | 311.09% | (379,764) | 447.75% | (19,764) | 37.7% | (19,764) | 7.55% |
| 租賃本金償還 | (11,110) | -13.8% | (23,234) | 30.45% | (24,888) | 9.1% | (13,943) | -5.4% | (8,615) | -13.68% | (6,452) | 2.37% | (6,275) | 5.44% | (21,500) | 24.94% | ||||||||||||||
| 其他非流動負債增加 | (9) | -0.01% | 0 | 0% | 226 | -0.08% | 0 | 0% | 0 | 0% | ||||||||||||||||||||
| 其他非流動負債減少 | 0 | 0% | 589 | -0.77% | 103 | 0.04% | 27 | 0.04% | (107) | 0.14% | 9 | -0.15% | ||||||||||||||||||
| 發放現金股利 | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% |
| 籌資活動之淨現金流入(流出) | 80,516 | 100% | (76,294) | 100% | (273,516) | 100% | 258,346 | 100% | 62,980 | 100% | (272,160) | 100% | (115,250) | 100% | (86,216) | 100% | (75,981) | 100% | (282,579) | 100% | (370,834) | 100% | (6,058) | 100% | (84,816) | 100% | (52,427) | 100% | (261,795) | 100% |
| 匯率變動對現金及約當現金之影響 | 1,813 | 5,283 | (872) | (5,103) | 2,491 | (32) | 939 | 686 | 7,783 | 1,362 | (2,846) | 326 | (143) | (898) | (1,036) | |||||||||||||||
| 本期現金及約當現金增加(減少)數 | (147,584) | (26,277) | (478,264) | 288,291 | (352,113) | (112,341) | 9,185 | (4,524) | 183,051 | 93,521 | (101,890) | (114,607) | (6,049) | (160,243) | 23,346 | |||||||||||||||
| 期初現金及約當現金餘額 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||||||||||||
| 期末現金及約當現金餘額 | (147,584) | (26,277) | (478,264) | 288,291 | (352,113) | (112,341) | 9,185 | (4,524) | 183,051 | 93,521 | (101,890) | (114,607) | (6,049) | (160,243) | 23,346 | |||||||||||||||
| 現金及約當現金 | 480,954 | 2.86% | 509,689 | 3.47% | 399,693 | 2.88% | 787,109 | 6.54% | 264,597 | 2.64% | 329,003 | 3.61% | 266,059 | 3.05% | 632,391 | 8.49% | 624,519 | 8.72% | 308,631 | 4.72% | 319,066 | 5.16% | 148,418 | 2.29% | 205,716 | 3.36% | 206,502 | 4.01% | 236,353 | 4.92% |
今年初累積至今
| (TWD千元) | 2026年前9個月 | 2025年前9個月 | 2024年前9個月 | 2023年前9個月 | 2022年前9個月 | 2021年前9個月 | 2020年前9個月 | 2019年前9個月 | 2018年前9個月 | 2017年前9個月 | 2016年前9個月 | 2015年前9個月 | 2014年前9個月 | 2013年前9個月 | 2012年前9個月 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | |
| 營業活動之現金流量-間接法 | ||||||||||||||||||||||||||||||
| 繼續營業單位稅前淨利(淨損) | 1,147,045 | 11.77% | 810,088 | 8.54% | 891,191 | 10.2% | 631,818 | 7.91% | 764,306 | 9.85% | 676,717 | 9.73% | 544,611 | 8.4% | 387,813 | 6.14% | 459,039 | 7.66% | 337,022 | 6.34% | 401,248 | 8.1% | 306,035 | 6.25% | 113,120 | 2.58% | 271,189 | 6.75% | 372,321 | 9.58% |
| 本期稅前淨利(淨損) | 1,147,045 | 215.09% | 810,088 | 298.43% | 891,191 | 1187.65% | 631,818 | 66.92% | 764,306 | 163.77% | 676,717 | 134.8% | 544,611 | 105.18% | 387,813 | 110.44% | 459,039 | 326.26% | 337,022 | 141.8% | 401,248 | 89.76% | 306,035 | 187.55% | 113,120 | 77.87% | 271,189 | 172.95% | 372,321 | 89.19% |
| 調整項目 | ||||||||||||||||||||||||||||||
| 收益費損項目 | ||||||||||||||||||||||||||||||
| 折舊費用 | 263,891 | 49.48% | 308,973 | 113.82% | 280,604 | 373.95% | 200,580 | 21.25% | 192,621 | 41.27% | 199,367 | 39.71% | 202,555 | 39.12% | 239,786 | 68.28% | 169,353 | 120.37% | 165,235 | 69.52% | 169,595 | 37.94% | 165,297 | 101.3% | 134,663 | 92.7% | 96,254 | 61.38% | 88,553 | 21.21% |
| 攤銷費用 | 3,558 | 0.67% | 3,423 | 1.26% | 2,745 | 3.66% | 1,524 | 0.16% | 1,014 | 0.22% | 661 | 0.13% | 837 | 0.16% | 1,353 | 0.39% | 970 | 0.69% | 1,510 | 0.64% | 2,636 | 0.59% | 2,413 | 1.48% | 2,048 | 1.41% | 1,785 | 1.14% | 1,226 | 0.29% |
| 預期信用減損損失(利益)數/呆帳費用提列(轉列收入)數 | 1,158 | 0.22% | (547) | -0.2% | 932 | 1.24% | (285) | -0.03% | (116) | -0.02% | (29) | -0.01% | (89) | -0.02% | 0 | 0% | 68 | 0.05% | 0 | 0% | 203 | 0.05% | 0 | 0% | (427) | -0.29% | 633 | 0.4% | (593) | -0.14% |
| 透過損益按公允價值衡量金融資產及負債之淨損失(利益) | (405,491) | -76.04% | (91,818) | -33.82% | (177,949) | -237.15% | (67,470) | -7.15% | 36,610 | 7.84% | (9,506) | -1.89% | (29,604) | -5.72% | (2,088) | -0.59% | (15,852) | -11.27% | (8,293) | -3.49% | 30,441 | 6.81% | (23,927) | -14.66% | (7,301) | -5.03% | (585) | -0.37% | 9,224 | 2.21% |
| 利息費用 | 48,113 | 9.02% | 41,393 | 15.25% | 42,159 | 56.18% | 30,164 | 3.19% | 26,531 | 5.68% | 22,309 | 4.44% | 23,251 | 4.49% | 21,937 | 6.25% | 23,914 | 17% | 21,110 | 8.88% | 22,160 | 4.96% | 25,046 | 15.35% | 23,872 | 16.43% | 14,068 | 8.97% | 17,121 | 4.1% |
| 利息收入 | (998) | -0.19% | (1,264) | -0.47% | (1,220) | -1.63% | (1,149) | -0.12% | (254) | -0.05% | (167) | -0.03% | (252) | -0.05% | (337) | -0.1% | (715) | -0.51% | (456) | -0.19% | (1,033) | -0.23% | (576) | -0.35% | (1,610) | -1.11% | (1,213) | -0.77% | (1,162) | -0.28% |
| 股利收入 | (7,799) | -1.46% | (5,712) | -2.1% | (4,265) | -5.68% | (4,226) | -0.45% | (4,092) | -0.88% | (2,484) | -0.49% | (2,563) | -0.49% | (2,634) | -0.75% | (3,022) | -2.15% | (1,252) | -0.53% | (1,144) | -0.26% | (755) | -0.46% | (665) | -0.46% | ||||
| 處分及報廢不動產、廠房及設備損失(利益) | 300 | 0.06% | 608 | 0.22% | 228 | 0.3% | 975 | 0.1% | 428 | 0.09% | (1,277) | -0.25% | (415) | -0.08% | 792 | 0.23% | 7,024 | 4.99% | 855 | 0.36% | (70,269) | -15.72% | (49,179) | -30.14% | 372 | 0.26% | (52,525) | -33.5% | (8,182) | -1.96% |
| 非金融資產減損損失 | 62,798 | 11.78% | 41,156 | 15.16% | 35,451 | 47.24% | 24,938 | 2.64% | 25,650 | 5.5% | 25,434 | 5.07% | 47,086 | 9.09% | 34,810 | 9.91% | 3,241 | 1.99% | 513 | 0.35% | 2,043 | 1.3% | 784 | 0.19% | ||||||
| 未實現外幣兌換損失(利益) | 2,936 | 0.55% | 3,318 | 1.22% | 9,784 | 13.04% | (3,467) | -0.37% | 21,069 | 4.51% | (1,988) | -0.4% | 9,640 | 1.86% | (2,970) | -0.85% | 6,738 | 4.79% | 3,246 | 1.37% | (6,844) | -1.53% | 14,663 | 8.99% | 9,105 | 6.27% | (6,131) | -3.91% | 1,849 | 0.44% |
| 其他項目 | 26,651 | 5% | (119) | -0.04% | (105) | -0.14% | 81,127 | 8.59% | 0 | 0% | (49) | -0.01% | (315) | -0.06% | (112) | -0.03% | 425 | 0.3% | 559 | 0.24% | 631 | 0.14% | 657 | 0.4% | 636 | 0.44% | 618 | 0.39% | 608 | 0.15% |
| 收益費損項目合計 | (4,883) | -0.92% | 299,411 | 110.3% | 188,364 | 251.02% | 262,736 | 27.83% | 299,387 | 64.15% | 232,913 | 46.4% | 244,905 | 47.3% | 284,819 | 81.11% | 184,420 | 131.08% | 180,607 | 75.99% | 146,576 | 32.79% | 136,812 | 83.84% | 160,037 | 110.17% | 54,668 | 34.86% | 108,786 | 26.06% |
| 與營業活動相關之資產/負債變動數 | ||||||||||||||||||||||||||||||
| 與營業活動相關之資產之淨變動 | ||||||||||||||||||||||||||||||
| 應收票據(增加)減少 | 211 | 0.04% | 4,186 | 1.54% | (2,368) | -3.16% | 2,057 | 0.22% | (640) | -0.14% | 923 | 0.18% | 3,492 | 0.67% | (1,243) | -0.35% | 9,715 | 6.9% | (12,346) | -5.19% | (6,626) | -1.48% | (3,994) | -2.45% | (7,400) | -5.09% | (9,266) | -5.91% | 5,699 | 1.37% |
| 應收帳款(增加)減少 | (56,332) | -10.56% | 64,987 | 23.94% | (207,685) | -276.77% | 108,531 | 11.5% | 99,743 | 21.37% | (99,499) | -19.82% | (101,491) | -19.6% | 9,239 | 2.63% | (445,333) | -316.52% | (4,997) | -2.1% | (64,852) | -14.51% | (197,281) | -120.9% | (199,469) | -137.32% | (87,794) | -55.99% | 24,593 | 5.89% |
| 其他應收款(增加)減少 | 17,947 | 3.37% | 13,212 | 4.87% | 223,208 | 297.46% | 22,171 | 2.35% | 2,261 | 0.48% | (1,243) | -0.25% | (9,786) | -1.89% | (1,852) | -0.53% | 495 | 0.35% | 2,800 | 1.18% | (945) | -0.21% | (1,330) | -0.82% | 45 | 0.03% | 15,948 | 10.17% | (2,955) | -0.71% |
| 存貨(增加)減少 | (429,786) | -80.59% | (483,952) | -178.28% | (364,543) | -485.81% | (145,539) | -15.42% | (359,514) | -77.03% | (134,242) | -26.74% | 132,384 | 25.57% | (151,694) | -43.2% | (229,710) | -163.27% | (117,787) | -49.56% | 170,730 | 38.19% | 20,159 | 12.35% | (123,037) | -84.7% | 51,049 | 32.56% | 6,689 | 1.6% |
| 預付款項(增加)減少 | 140,071 | 26.27% | 34,877 | 12.85% | 10,679 | 14.23% | 117,063 | 12.4% | 11,031 | 2.36% | 62,459 | 12.44% | 192,791 | 37.23% | (11,034) | -3.14% | 75,803 | 53.88% | ||||||||||||
| 其他流動資產(增加)減少 | (7,983) | -1.5% | 6,835 | 2.52% | (4,809) | -6.41% | 1,099 | 0.12% | 75,471 | 16.17% | (1,166) | -0.23% | (150,374) | -29.04% | 3,327 | 0.95% | (15,650) | -11.12% | 1,895 | 0.8% | 8,235 | 1.84% | (38,035) | -23.31% | 23,972 | 16.5% | 32,969 | 21.03% | 57,243 | 13.71% |
| 與營業活動相關之資產之淨變動合計 | (335,872) | -62.98% | (361,030) | -133% | (398,203) | -530.67% | 144,196 | 15.27% | (200,543) | -42.97% | (209,035) | -41.64% | 49,180 | 9.5% | (202,133) | -57.56% | (563,670) | -400.63% | (178,591) | -75.14% | 208,748 | 46.7% | (244,388) | -149.77% | (291,110) | -200.4% | 45,651 | 29.11% | 108,808 | 26.06% |
| 與營業活動相關之負債之淨變動 | ||||||||||||||||||||||||||||||
| 應付帳款增加(減少) | 104 | 0.02% | (47,697) | -17.57% | (151,926) | -202.47% | 193,713 | 20.52% | 71,779 | 15.38% | 65,818 | 13.11% | (71,125) | -13.74% | 106,725 | 30.39% | 189,043 | 134.36% | 38,859 | 16.35% | (25,936) | -5.8% | 15,780 | 9.67% | 127,083 | 87.49% | (101,710) | -64.86% | 57,658 | 13.81% |
| 其他應付款增加(減少) | (20,640) | -3.87% | (113,223) | -41.71% | (166,874) | -222.39% | 15,660 | 1.66% | (211,712) | -45.36% | (54,100) | -10.78% | (82,913) | -16.01% | (23,043) | -6.56% | 12,050 | 8.56% | (31,262) | -13.15% | (24,168) | -5.41% | 47,158 | 28.9% | 80,030 | 55.09% | (8,277) | -5.28% | (92,645) | -22.19% |
| 其他流動負債增加(減少) | 34,631 | 6.49% | (4,022) | -1.48% | (4,236) | -5.65% | (16,789) | -1.78% | 4,225 | 0.91% | (5,345) | -1.06% | (10,287) | -1.99% | (5,313) | -1.51% | 2,560 | 1.82% | (16,317) | -3.65% | (1,994) | -1.22% | 11,973 | 8.24% | 7,260 | 4.63% | 2,439 | 0.58% | ||
| 淨確定福利負債增加(減少) | 3,030 | 0.57% | 1,595 | 0.59% | 1,950 | 2.6% | 412 | 0.04% | (29,652) | -6.35% | (16,394) | -3.27% | (10,555) | -2.04% | (23,197) | -6.61% | (34,386) | -24.44% | (19,735) | -8.3% | (127,381) | -28.49% | (7,354) | -4.51% | (1,061) | -0.73% | (7,239) | -4.62% | (5,983) | -1.43% |
| 與營業活動相關之負債之淨變動合計 | 17,125 | 3.21% | (163,347) | -60.17% | (321,086) | -427.9% | 192,996 | 20.44% | (165,360) | -35.43% | (10,067) | -2.01% | (175,957) | -33.98% | 59,574 | 16.96% | 169,470 | 120.45% | (8,196) | -3.45% | (195,176) | -43.66% | 53,590 | 32.84% | 218,033 | 150.1% | (111,800) | -71.3% | (38,531) | -9.23% |
| 與營業活動相關之資產及負債之淨變動合計 | (318,747) | -59.77% | (524,377) | -193.17% | (719,289) | -958.57% | 337,192 | 35.72% | (365,903) | -78.4% | (219,102) | -43.64% | (126,777) | -24.48% | (142,559) | -40.6% | (394,200) | -280.18% | (186,787) | -78.59% | 13,572 | 3.04% | (190,798) | -116.93% | (73,077) | -50.31% | (66,149) | -42.19% | 70,277 | 16.83% |
| 調整項目合計 | (323,630) | -60.69% | (224,966) | -82.87% | (530,925) | -707.54% | 599,928 | 63.54% | (66,516) | -14.25% | 13,811 | 2.75% | 118,128 | 22.81% | 142,260 | 40.51% | (209,780) | -149.1% | (6,180) | -2.6% | 160,148 | 35.82% | (53,986) | -33.08% | 86,960 | 59.86% | (11,481) | -7.32% | 179,063 | 42.89% |
| 營運產生之現金流入(流出) | 823,415 | 154.4% | 585,122 | 215.55% | 360,266 | 480.11% | 1,231,746 | 130.47% | 697,790 | 149.52% | 690,528 | 137.55% | 662,739 | 127.99% | 530,073 | 150.95% | 249,259 | 177.16% | 330,842 | 139.2% | 561,396 | 125.58% | 252,049 | 154.46% | 200,080 | 137.74% | 259,708 | 165.62% | 551,384 | 132.08% |
| 收取之利息 | 998 | 0.19% | 1,264 | 0.47% | 1,220 | 1.63% | 1,149 | 0.12% | 254 | 0.05% | 167 | 0.03% | 252 | 0.05% | 337 | 0.1% | 715 | 0.51% | 456 | 0.19% | 1,033 | 0.23% | 576 | 0.35% | 1,610 | 1.11% | 1,213 | 0.77% | 1,162 | 0.28% |
| 收取之股利 | 5,045 | 0.95% | 5,513 | 2.03% | 3,144 | 4.19% | 3,335 | 0.35% | 4,092 | 0.88% | 2,484 | 0.49% | 2,563 | 0.49% | 2,634 | 0.75% | 3,022 | 2.15% | 1,252 | 0.53% | 1,144 | 0.26% | 755 | 0.46% | 665 | 0.46% | ||||
| 支付之利息 | (84,842) | -15.91% | (72,370) | -26.66% | (69,307) | -92.36% | (50,201) | -5.32% | (27,009) | -5.79% | (21,288) | -4.24% | (23,328) | -4.51% | (18,674) | -5.32% | (23,306) | -16.56% | (21,220) | -8.93% | (22,332) | -5% | (24,208) | -14.84% | (23,627) | -16.27% | (13,836) | -8.82% | (17,677) | -4.23% |
| 退還(支付)之所得稅 | (211,327) | -39.63% | (248,075) | -91.39% | (220,285) | -293.56% | (241,921) | -25.62% | (208,434) | -44.66% | (169,880) | -33.84% | (124,421) | -24.03% | (163,209) | -46.48% | (88,993) | -63.25% | (73,653) | -30.99% | (94,196) | -21.07% | (65,995) | -40.44% | (33,466) | -23.04% | (90,279) | -57.57% | (117,418) | -28.13% |
| 營業活動之淨現金流入(流出) | 533,289 | 100% | 271,454 | 100% | 75,038 | 100% | 944,108 | 100% | 466,693 | 100% | 502,011 | 100% | 517,805 | 100% | 351,161 | 100% | 140,697 | 100% | 237,677 | 100% | 447,045 | 100% | 163,177 | 100% | 145,262 | 100% | 156,806 | 100% | 417,451 | 100% |
| 投資活動之現金流量 | ||||||||||||||||||||||||||||||
| 取得透過損益按公允價值衡量之金融資產 | (109,237) | 8.21% | ||||||||||||||||||||||||||||
| 處分透過損益按公允價值衡量之金融資產 | 58,632 | -4.41% | ||||||||||||||||||||||||||||
| 取得不動產、廠房及設備 | (1,130,413) | 84.96% | (420,375) | 95.29% | (190,728) | 18.62% | (650,888) | 52.17% | (347,411) | 38.79% | (128,949) | 40.48% | (1,588,891) | 100.01% | (238,411) | 99.39% | (104,269) | 99.18% | (113,277) | 104.1% | (56,129) | -83.24% | (277,286) | 101.6% | (600,900) | 106.52% | (357,366) | 107.07% | (115,056) | 91.85% |
| 處分不動產、廠房及設備 | 61 | 0% | 179 | -0.04% | 753 | -0.07% | 412 | -0.03% | 417 | -0.05% | 5,355 | -1.68% | 500 | -0.03% | 387 | -0.16% | 545 | -0.52% | 386 | -0.35% | 76,428 | 113.34% | 56,179 | -20.59% | 432 | -0.08% | 59,090 | -17.7% | 9,561 | -7.63% |
| 取得無形資產 | (2,498) | 0.19% | (9,354) | 2.12% | (3,501) | 0.34% | (3,898) | 0.31% | (1,732) | 0.19% | (577) | 0.18% | 0 | 0% | (1,977) | 0.82% | (1,478) | 1.41% | (400) | 0.37% | (4,513) | -6.69% | (2,889) | 1.06% | (1,760) | 0.31% | (1,232) | 0.37% | 0 | 0% |
| 取得使用權資產 | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% |
| 其他非流動資產增加 | (451) | 0.03% | 0 | 0% | (1,080) | 0.09% | (7,139) | 0.8% | (194,418) | 61.02% | ||||||||||||||||||||
| 其他非流動資產減少 | 0 | 0% | 32 | -0.01% | 195 | -0.02% | ||||||||||||||||||||||||
| 預付設備款增加 | (146,576) | 11.02% | (11,624) | 2.63% | (834,311) | 81.46% | (592,111) | 47.46% | (49,581) | 5.54% | ||||||||||||||||||||
| 投資活動之淨現金流入(流出) | (1,330,482) | 100% | (441,142) | 100% | (1,024,240) | 100% | (1,247,565) | 100% | (895,622) | 100% | (318,589) | 100% | (1,588,690) | 100% | (239,869) | 100% | (105,133) | 100% | (108,820) | 100% | 67,433 | 100% | (272,909) | 100% | (564,125) | 100% | (333,764) | 100% | (125,269) | 100% |
| 籌資活動之現金流量 | ||||||||||||||||||||||||||||||
| 短期借款增加 | 595,242 | 74.49% | 624,771 | 865.01% | 802,518 | 167.22% | 173,831 | 22.2% | 416,972 | 113.71% | 153,900 | -82.95% | 72,001 | 6.93% | 180,895 | -472.53% | 487,802 | 380.38% | 265,996 | -305.5% | (73,761) | 19.09% | 235,725 | 1420.97% | 265,614 | 64.32% | 173,844 | 126.35% | 69,142 | -35.94% |
| 舉借長期借款 | 2,086,548 | 261.13% | 1,177,496 | 1630.27% | 922,015 | 192.12% | 1,695,276 | 216.51% | 537,493 | 146.57% | 155,000 | -83.55% | 1,447,000 | 139.22% | 0 | 0% | 700,000 | 169.51% | 170,000 | 123.56% | 0 | 0% | ||||||||
| 償還長期借款 | (1,401,696) | -175.42% | (1,220,987) | -1690.49% | (776,944) | -161.89% | (694,933) | -88.75% | (260,230) | -70.96% | (182,144) | 98.18% | (174,042) | -16.75% | (149,645) | 390.9% | (135,645) | -105.77% | (87,896) | 100.95% | (117,095) | 30.31% | (85,834) | -517.42% | (419,292) | -101.54% | (59,292) | -43.09% | (119,692) | 62.22% |
| 租賃本金償還 | (33,756) | -4.22% | (74,833) | -103.61% | (73,767) | -15.37% | (32,417) | -4.14% | (22,056) | -6.01% | (19,077) | 10.28% | (23,792) | -2.29% | (69,895) | 182.58% | ||||||||||||||
| 其他非流動負債增加 | 390 | 0.05% | 0 | 0% | 750 | 0.16% | 7 | 0% | 0 | 0% | 118 | -0.06% | 2,581 | -2.96% | ||||||||||||||||
| 其他非流動負債減少 | 0 | 0% | (104) | -0.14% | 0 | 0% | (2,828) | -0.77% | 0 | 0% | 0 | 0% | (76) | -0.06% | 0 | 0% | ||||||||||||||
| 發放現金股利 | (447,682) | -56.03% | (434,116) | -601.04% | (394,650) | -82.23% | (358,773) | -45.82% | (302,643) | -82.53% | (293,320) | 158.1% | (279,353) | -26.88% | 0 | 0% | (223,840) | -174.55% | (267,751) | 307.51% | (195,509) | 50.6% | (133,302) | -803.56% | (132,243) | -32.02% | (146,938) | -106.79% | (142,658) | 74.16% |
| 籌資活動之淨現金流入(流出) | 799,046 | 100% | 72,227 | 100% | 479,922 | 100% | 782,991 | 100% | 366,708 | 100% | (185,523) | 100% | 1,039,333 | 100% | (38,282) | 100% | 128,241 | 100% | (87,070) | 100% | (386,365) | 100% | 16,589 | 100% | 412,944 | 100% | 137,590 | 100% | (192,368) | 100% |
| 匯率變動對現金及約當現金之影響 | 6,224 | (6,159) | 2,686 | (7,540) | (362) | (870) | 2,104 | (4,386) | 8,350 | 3,831 | (5,779) | 701 | 561 | 2,379 | (2,098) | |||||||||||||||
| 本期現金及約當現金增加(減少)數 | 8,077 | (103,620) | (466,594) | 471,994 | (62,583) | (2,971) | (29,448) | 68,624 | 172,155 | 45,618 | 122,334 | (92,442) | (5,358) | (36,989) | 97,716 | |||||||||||||||
| 期初現金及約當現金餘額 | 472,877 | 613,309 | 866,287 | 315,115 | 327,180 | 331,974 | 295,507 | 563,767 | 452,364 | 263,013 | 196,732 | 240,860 | 211,074 | 243,491 | 138,637 | |||||||||||||||
| 期末現金及約當現金餘額 | 480,954 | 509,689 | 399,693 | 787,109 | 264,597 | 329,003 | 266,059 | 632,391 | 624,519 | 308,631 | 319,066 | 148,418 | 205,716 | 206,502 | 236,353 | |||||||||||||||
| 現金及約當現金 | 480,954 | 2.86% | 509,689 | 3.47% | 399,693 | 2.88% | 787,109 | 6.54% | 264,597 | 2.64% | 329,003 | 3.61% | 266,059 | 3.05% | 632,391 | 8.49% | 624,519 | 8.72% | 308,631 | 4.72% | 319,066 | 5.16% | 148,418 | 2.29% | 205,716 | 3.36% | 206,502 | 4.01% | 236,353 | 4.92% |
需注意：由於會計政策的變動，部分現行會計科目在過往資料中，可能名稱不同，或是合併於其他科目中。此外，過往會計科目也可能消失。 然而我們盡力確保表中各項目之數值與公司公布之財報相符。以上資訊僅供參考，實際數據仍以公司公布之財報為準。
營業活動之現金流
聯華食(1231) 2026年第3季「營業活動之現金流」單季為NT$2.59億元、較上一季衰退-6.04%；而今年初至今累積為NT$5.33億元、較去年同期成長96.46%。
單季
聯華食(1231) 最新公布的2026年第3季財報中，本季新增之「營業活動之現金流」為NT$2.59億元，較上一季衰退-6.04%，為過去11年同期中的第4高。
同時聯華食過去3年、5年與10年的「第3季營業活動之現金流年化成長率」分別為-19.02%、5.19%與1.2%。
其中稅前淨利為NT$3.69億元，收益費損相關之調整項目為NT$6,836萬元，所得稅/利息等之影響數為NT$-1.42億元
今年初累積至今
今年前9個月營業活動之現金流累積為NT$5.33億元，較去年同期成長96.46%，為過去11年同期中的第2高。
同時聯華食過去3年、5年與10年的「前9個月營業活動之現金流年化成長率」分別為-17.34%、1.22%與1.78%。
其中稅前淨利為NT$11.47億元，收益費損相關之調整項目為NT$-488萬元，所得稅/利息等之影響數為NT$-2.9億元
營業活動之現金流-今年初累積至今
| (TWD千元) | 2026年第三季 | 2025年第三季 | 2024年第三季 | 2023年第三季 | 2022年第三季 | 2021年第三季 | 2020年第三季 | 2019年第三季 | 2018年第三季 | 2017年第三季 | 2016年第三季 | 2015年第三季 | 2014年第三季 | 2013年第三季 | 2012年第三季 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | |
| 繼續營業單位稅前淨利(淨損) | 368,653 | 10.78% | 376,032 | 11.12% | 288,047 | 9.05% | 220,064 | 7.87% | 285,242 | 10.22% | 252,274 | 10.41% | 246,637 | 10.35% | 127,767 | 5.9% | 207,084 | 9.3% | 160,273 | 8.34% | 152,691 | 8.72% | 143,550 | 8.2% | 62,000 | 3.63% | 71,719 | 5.26% | 140,865 | 9.93% |
| 收益費損項目合計 | 68,358 | 26.41% | 15,585 | 8.51% | 161,174 | 181.56% | 137,498 | 28.21% | 80,067 | 102.61% | 95,061 | 47.31% | 66,066 | 37.66% | 84,844 | 67.21% | 70,330 | 23.99% | 54,134 | 13.17% | 19,613 | 8.54% | 30,457 | 38.7% | 72,083 | 32.33% | 23,853 | 15.85% | 41,026 | 12.41% |
| 折舊費用 | 87,643 | 33.87% | 100,699 | 55% | 97,229 | 109.53% | 71,436 | 14.66% | 63,077 | 80.83% | 66,347 | 33.02% | 66,283 | 37.79% | 78,190 | 61.94% | 55,864 | 19.05% | 54,478 | 13.25% | 56,307 | 24.51% | 56,686 | 72.04% | 51,448 | 23.07% | 32,015 | 21.27% | 31,707 | 9.59% |
| 攤銷費用 | 1,256 | 0.49% | 1,171 | 0.64% | 934 | 1.05% | 540 | 0.11% | 348 | 0.45% | 188 | 0.09% | 263 | 0.15% | 466 | 0.37% | 488 | 0.17% | 440 | 0.11% | 852 | 0.37% | 791 | 1.01% | 713 | 0.32% | 619 | 0.41% | 352 | 0.11% |
| 與營業活動相關之資產及負債之淨變動合計 | (36,043) | -13.93% | (60,916) | -33.27% | (221,396) | -249.4% | 261,013 | 53.55% | (181,158) | -232.15% | (61,832) | -30.77% | (68,975) | -39.32% | (14,921) | -11.82% | 61,625 | 21.02% | 237,469 | 57.76% | 108,516 | 47.24% | (64,703) | -82.22% | 106,018 | 47.55% | 98,146 | 65.21% | 213,612 | 64.62% |
| 營業活動之淨現金流入(流出) | 258,797 | 100% | 183,095 | 100% | 88,770 | 100% | 487,414 | 100% | 78,034 | 100% | 200,928 | 100% | 175,412 | 100% | 126,228 | 100% | 293,175 | 100% | 411,122 | 100% | 229,691 | 100% | 78,692 | 100% | 222,965 | 100% | 150,501 | 100% | 330,543 | 100% |
營業活動之現金流-今年初累積至今
| (TWD千元) | 2026年前9個月 | 2025年前9個月 | 2024年前9個月 | 2023年前9個月 | 2022年前9個月 | 2021年前9個月 | 2020年前9個月 | 2019年前9個月 | 2018年前9個月 | 2017年前9個月 | 2016年前9個月 | 2015年前9個月 | 2014年前9個月 | 2013年前9個月 | 2012年前9個月 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | |
| 繼續營業單位稅前淨利(淨損) | 1,147,045 | 11.77% | 810,088 | 8.54% | 891,191 | 10.2% | 631,818 | 7.91% | 764,306 | 9.85% | 676,717 | 9.73% | 544,611 | 8.4% | 387,813 | 6.14% | 459,039 | 7.66% | 337,022 | 6.34% | 401,248 | 8.1% | 306,035 | 6.25% | 113,120 | 2.58% | 271,189 | 6.75% | 372,321 | 9.58% |
| 收益費損項目合計 | (4,883) | -0.92% | 299,411 | 110.3% | 188,364 | 251.02% | 262,736 | 27.83% | 299,387 | 64.15% | 232,913 | 46.4% | 244,905 | 47.3% | 284,819 | 81.11% | 184,420 | 131.08% | 180,607 | 75.99% | 146,576 | 32.79% | 136,812 | 83.84% | 160,037 | 110.17% | 54,668 | 34.86% | 108,786 | 26.06% |
| 折舊費用 | 263,891 | 49.48% | 308,973 | 113.82% | 280,604 | 373.95% | 200,580 | 21.25% | 192,621 | 41.27% | 199,367 | 39.71% | 202,555 | 39.12% | 239,786 | 68.28% | 169,353 | 120.37% | 165,235 | 69.52% | 169,595 | 37.94% | 165,297 | 101.3% | 134,663 | 92.7% | 96,254 | 61.38% | 88,553 | 21.21% |
| 攤銷費用 | 3,558 | 0.67% | 3,423 | 1.26% | 2,745 | 3.66% | 1,524 | 0.16% | 1,014 | 0.22% | 661 | 0.13% | 837 | 0.16% | 1,353 | 0.39% | 970 | 0.69% | 1,510 | 0.64% | 2,636 | 0.59% | 2,413 | 1.48% | 2,048 | 1.41% | 1,785 | 1.14% | 1,226 | 0.29% |
| 與營業活動相關之資產及負債之淨變動合計 | (318,747) | -59.77% | (524,377) | -193.17% | (719,289) | -958.57% | 337,192 | 35.72% | (365,903) | -78.4% | (219,102) | -43.64% | (126,777) | -24.48% | (142,559) | -40.6% | (394,200) | -280.18% | (186,787) | -78.59% | 13,572 | 3.04% | (190,798) | -116.93% | (73,077) | -50.31% | (66,149) | -42.19% | 70,277 | 16.83% |
| 營業活動之淨現金流入(流出) | 533,289 | 100% | 271,454 | 100% | 75,038 | 100% | 944,108 | 100% | 466,693 | 100% | 502,011 | 100% | 517,805 | 100% | 351,161 | 100% | 140,697 | 100% | 237,677 | 100% | 447,045 | 100% | 163,177 | 100% | 145,262 | 100% | 156,806 | 100% | 417,451 | 100% |
投資活動之淨現金流
聯華食(1231) 2026年第3季「投資活動之淨現金流」單季為NT$-4.89億元、較上一季衰退-12.81%；而今年初至今累積為NT$-13.3億元、較去年同期衰退-201.6%。
單季
聯華食(1231) 最新公布的2026年第3季財報中，本季新增之「投資活動之淨現金流」為NT$-4.89億元，較上一季衰退-12.81%，為過去11年同期中的第11高。
今年初累積至今
今年前9個月投資活動之淨現金流累積為NT$-13.3億元，較去年同期衰退-201.6%，為過去11年同期中的第11高。
投資活動之淨現金流-今年初累積至今
| (TWD千元) | 2026年第三季 | 2025年第三季 | 2024年第三季 | 2023年第三季 | 2022年第三季 | 2021年第三季 | 2020年第三季 | 2019年第三季 | 2018年第三季 | 2017年第三季 | 2016年第三季 | 2015年第三季 | 2014年第三季 | 2013年第三季 | 2012年第三季 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | |
| 投資活動之淨現金流入(流出) | (488,710) | 100% | (138,361) | 100% | (292,646) | 100% | (452,366) | 100% | (495,618) | 100% | (41,077) | 100% | (51,916) | 100% | (45,222) | 100% | (41,926) | 100% | (36,384) | 100% | 42,099 | 100% | (187,567) | 100% | (144,055) | 100% | (257,419) | 100% | (44,366) | 100% |
| 取得不動產、廠房及設備 | (450,003) | 92.08% | (160,737) | 116.17% | (45,688) | 15.61% | (6,504) | 1.44% | (121,800) | 24.58% | (62,927) | 153.19% | (52,222) | 100.59% | (45,144) | 99.83% | (41,688) | 99.43% | (36,494) | 100.3% | (11,810) | -28.05% | (173,394) | 92.44% | (126,560) | 87.86% | (236,445) | 91.85% | (49,224) | 110.95% |
| 處分不動產、廠房及設備 | 17 | 0% | 46 | -0.03% | 542 | -0.19% | 286 | -0.06% | 212 | -0.04% | 4,576 | -11.14% | 306 | -0.59% | 194 | -0.43% | 49 | -0.12% | 152 | -0.42% | 52,226 | 124.06% | 35,047 | -18.69% | 262 | -0.18% | 18,294 | -7.11% | 3,172 | -7.15% |
| 取得無形資產 | (1,809) | 0.37% | (981) | 0.71% | 0 | 0% | (1,213) | 0.27% | (205) | 0.04% | 1 | 0% | 0 | 0% | (129) | 0.29% | (1,119) | 2.67% | 0 | 0% | 0 | 0% | (155) | 0.08% | (731) | 0.51% | (1,119) | 0.43% | 0 | 0% |
| 處分無形資產 | ||||||||||||||||||||||||||||||
| 取得透過損益按公允價值衡量之金融資產 | (33,089) | 6.77% | ||||||||||||||||||||||||||||
| 處分透過損益按公允價值衡量之金融資產 | 0 | 0% | ||||||||||||||||||||||||||||
| 取得透過其他綜合損益按公允價值衡量之金融資產 | ||||||||||||||||||||||||||||||
| 處分透過其他綜合損益按公允價值衡量之金融資產 | ||||||||||||||||||||||||||||||
| 取得按攤銷後成本衡量之金融資產 | ||||||||||||||||||||||||||||||
| 處分按攤銷後成本衡量之金融資產 | ||||||||||||||||||||||||||||||
| 按攤銷後成本衡量之金融資產到期還本 | (39,878) | 15.49% | (1,973) | 4.45% | ||||||||||||||||||||||||||
投資活動之淨現金流-今年初累積至今
| (TWD千元) | 2026年前9個月 | 2025年前9個月 | 2024年前9個月 | 2023年前9個月 | 2022年前9個月 | 2021年前9個月 | 2020年前9個月 | 2019年前9個月 | 2018年前9個月 | 2017年前9個月 | 2016年前9個月 | 2015年前9個月 | 2014年前9個月 | 2013年前9個月 | 2012年前9個月 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | |
| 投資活動之淨現金流入(流出) | (1,330,482) | 100% | (441,142) | 100% | (1,024,240) | 100% | (1,247,565) | 100% | (895,622) | 100% | (318,589) | 100% | (1,588,690) | 100% | (239,869) | 100% | (105,133) | 100% | (108,820) | 100% | 67,433 | 100% | (272,909) | 100% | (564,125) | 100% | (333,764) | 100% | (125,269) | 100% |
| 取得不動產、廠房及設備 | (1,130,413) | 84.96% | (420,375) | 95.29% | (190,728) | 18.62% | (650,888) | 52.17% | (347,411) | 38.79% | (128,949) | 40.48% | (1,588,891) | 100.01% | (238,411) | 99.39% | (104,269) | 99.18% | (113,277) | 104.1% | (56,129) | -83.24% | (277,286) | 101.6% | (600,900) | 106.52% | (357,366) | 107.07% | (115,056) | 91.85% |
| 處分不動產、廠房及設備 | 61 | 0% | 179 | -0.04% | 753 | -0.07% | 412 | -0.03% | 417 | -0.05% | 5,355 | -1.68% | 500 | -0.03% | 387 | -0.16% | 545 | -0.52% | 386 | -0.35% | 76,428 | 113.34% | 56,179 | -20.59% | 432 | -0.08% | 59,090 | -17.7% | 9,561 | -7.63% |
| 取得無形資產 | (2,498) | 0.19% | (9,354) | 2.12% | (3,501) | 0.34% | (3,898) | 0.31% | (1,732) | 0.19% | (577) | 0.18% | 0 | 0% | (1,977) | 0.82% | (1,478) | 1.41% | (400) | 0.37% | (4,513) | -6.69% | (2,889) | 1.06% | (1,760) | 0.31% | (1,232) | 0.37% | 0 | 0% |
| 處分無形資產 | ||||||||||||||||||||||||||||||
| 取得透過損益按公允價值衡量之金融資產 | (109,237) | 8.21% | ||||||||||||||||||||||||||||
| 處分透過損益按公允價值衡量之金融資產 | 58,632 | -4.41% | ||||||||||||||||||||||||||||
| 取得透過其他綜合損益按公允價值衡量之金融資產 | ||||||||||||||||||||||||||||||
| 處分透過其他綜合損益按公允價值衡量之金融資產 | ||||||||||||||||||||||||||||||
| 取得按攤銷後成本衡量之金融資產 | ||||||||||||||||||||||||||||||
| 處分按攤銷後成本衡量之金融資產 | ||||||||||||||||||||||||||||||
| 按攤銷後成本衡量之金融資產到期還本 | 0 | 0% | (39,878) | 11.95% | (1,973) | 1.58% | ||||||||||||||||||||||||
籌資活動之淨現金流
聯華食(1231) 2026年第3季「籌資活動之淨現金流」單季為NT$8,052萬元、較上一季衰退-67.4%；而今年初至今累積為NT$7.99億元、較去年同期成長1006.3%。
單季
聯華食(1231) 最新公布的2026年第3季財報中，本季新增之「籌資活動之淨現金流」為NT$8,052萬元，較上一季衰退-67.4%，為過去11年同期中的第2高。
今年初累積至今
今年前9個月籌資活動之淨現金流累積為NT$7.99億元，較去年同期成長1006.3%，為過去11年同期中的第2高。
籌資活動之淨現金流-今年初累積至今
| (TWD千元) | 2026年第三季 | 2025年第三季 | 2024年第三季 | 2023年第三季 | 2022年第三季 | 2021年第三季 | 2020年第三季 | 2019年第三季 | 2018年第三季 | 2017年第三季 | 2016年第三季 | 2015年第三季 | 2014年第三季 | 2013年第三季 | 2012年第三季 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | |
| 籌資活動之淨現金流入(流出) | 80,516 | 100% | (76,294) | 100% | (273,516) | 100% | 258,346 | 100% | 62,980 | 100% | (272,160) | 100% | (115,250) | 100% | (86,216) | 100% | (75,981) | 100% | (282,579) | 100% | (370,834) | 100% | (6,058) | 100% | (84,816) | 100% | (52,427) | 100% | (261,795) | 100% |
| 短期借款增加 | 74,345 | 92.34% | 128,753 | -168.76% | 238,886 | -87.34% | 173,831 | 67.29% | 58,852 | 93.45% | (61,670) | 22.66% | 72,001 | -62.47% | (14,708) | 17.06% | 195,848 | -257.76% | 14,471 | -5.12% | (124,040) | 33.45% | 146,081 | -2411.37% | (87,779) | 103.49% | (55,715) | 106.27% | (99,354) | 37.95% |
| 短期借款減少 | ||||||||||||||||||||||||||||||
| 發行公司債 | ||||||||||||||||||||||||||||||
| 償還公司債 | ||||||||||||||||||||||||||||||
| 舉借長期借款 | 675,860 | 839.41% | 630,064 | -825.84% | 129,125 | -47.21% | 285,801 | 110.63% | 434,993 | 690.68% | 155,000 | -56.95% | 0 | 0% | 0 | 0% | 515,000 | -607.2% | ||||||||||||
| 償還長期借款 | (210,888) | -261.92% | (378,350) | 495.91% | (222,215) | 81.24% | (121,869) | -47.17% | (119,634) | -189.96% | (65,715) | 24.15% | (67,555) | 58.62% | (49,881) | 57.86% | (47,882) | 63.02% | (29,299) | 10.37% | (51,298) | 13.83% | (18,846) | 311.09% | (379,764) | 447.75% | (19,764) | 37.7% | (19,764) | 7.55% |
| 發放現金股利 | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% |
| 庫藏股票買回成本 | ||||||||||||||||||||||||||||||
籌資活動之淨現金流-今年初累積至今
| (TWD千元) | 2026年前9個月 | 2025年前9個月 | 2024年前9個月 | 2023年前9個月 | 2022年前9個月 | 2021年前9個月 | 2020年前9個月 | 2019年前9個月 | 2018年前9個月 | 2017年前9個月 | 2016年前9個月 | 2015年前9個月 | 2014年前9個月 | 2013年前9個月 | 2012年前9個月 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | |
| 籌資活動之淨現金流入(流出) | 799,046 | 100% | 72,227 | 100% | 479,922 | 100% | 782,991 | 100% | 366,708 | 100% | (185,523) | 100% | 1,039,333 | 100% | (38,282) | 100% | 128,241 | 100% | (87,070) | 100% | (386,365) | 100% | 16,589 | 100% | 412,944 | 100% | 137,590 | 100% | (192,368) | 100% |
| 短期借款增加 | 595,242 | 74.49% | 624,771 | 865.01% | 802,518 | 167.22% | 173,831 | 22.2% | 416,972 | 113.71% | 153,900 | -82.95% | 72,001 | 6.93% | 180,895 | -472.53% | 487,802 | 380.38% | 265,996 | -305.5% | (73,761) | 19.09% | 235,725 | 1420.97% | 265,614 | 64.32% | 173,844 | 126.35% | 69,142 | -35.94% |
| 短期借款減少 | ||||||||||||||||||||||||||||||
| 發行公司債 | ||||||||||||||||||||||||||||||
| 償還公司債 | ||||||||||||||||||||||||||||||
| 舉借長期借款 | 2,086,548 | 261.13% | 1,177,496 | 1630.27% | 922,015 | 192.12% | 1,695,276 | 216.51% | 537,493 | 146.57% | 155,000 | -83.55% | 1,447,000 | 139.22% | 0 | 0% | 700,000 | 169.51% | 170,000 | 123.56% | 0 | 0% | ||||||||
| 償還長期借款 | (1,401,696) | -175.42% | (1,220,987) | -1690.49% | (776,944) | -161.89% | (694,933) | -88.75% | (260,230) | -70.96% | (182,144) | 98.18% | (174,042) | -16.75% | (149,645) | 390.9% | (135,645) | -105.77% | (87,896) | 100.95% | (117,095) | 30.31% | (85,834) | -517.42% | (419,292) | -101.54% | (59,292) | -43.09% | (119,692) | 62.22% |
| 發放現金股利 | (447,682) | -56.03% | (434,116) | -601.04% | (394,650) | -82.23% | (358,773) | -45.82% | (302,643) | -82.53% | (293,320) | 158.1% | (279,353) | -26.88% | 0 | 0% | (223,840) | -174.55% | (267,751) | 307.51% | (195,509) | 50.6% | (133,302) | -803.56% | (132,243) | -32.02% | (146,938) | -106.79% | (142,658) | 74.16% |
| 庫藏股票買回成本 | ||||||||||||||||||||||||||||||
ifa.ai自當盡力提供正確訊息，但如有疏忽或錯誤遺漏，本公司或關係企業與其任何董事或任何受僱人，恕不負任何法律責任。
