2543
37.6
TWD-0.30 (-0.79%)
2026.09.14收盤
皇昌－現金流量表
合併現金流量表
第二季 (最新)
單季
| (TWD千元) | 2026年第二季 | 2025年第二季 | 2024年第二季 | 2023年第二季 | 2022年第二季 | 2021年第二季 | 2020年第二季 | 2019年第二季 | 2018年第二季 | 2017年第二季 | 2016年第二季 | 2015年第二季 | 2014年第二季 | 2013年第二季 | 2012年第二季 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 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) | 652,918 | 13.48% | 430,954 | 16.51% | 1,172,007 | 29.66% | 112,416 | 4.17% | 193,872 | 9.29% | 19,836 | 1% | 3,544 | 0.23% | 1,048 | 0.07% | 13,663 | 1.05% | (16,944) | -1.55% | 46,329 | 4.24% | 40,954 | 2.76% | 55,976 | 5.11% | 1,239 | 0.16% | (22,504) | -2.2% |
| 本期稅前淨利(淨損) | 652,918 | -63.84% | 430,954 | 288.09% | 1,172,007 | 292.68% | 112,416 | 14.67% | 193,872 | -55.52% | 19,836 | 71.43% | 3,544 | 49.75% | 1,048 | 0.49% | 13,663 | -12.34% | (16,944) | -2.99% | 46,329 | -76.35% | 40,954 | -29.04% | 55,976 | -10.05% | 1,239 | -0.83% | (22,504) | -2.24% |
| 調整項目 | ||||||||||||||||||||||||||||||
| 收益費損項目 | ||||||||||||||||||||||||||||||
| 折舊費用 | 274,455 | -26.83% | 186,139 | 124.43% | 136,625 | 34.12% | 83,957 | 10.95% | 65,546 | -18.77% | 62,317 | 224.42% | 48,164 | 676.18% | 26,497 | 12.39% | 15,553 | -14.05% | 15,503 | 2.74% | 19,133 | -31.53% | 21,442 | -15.21% | 24,780 | -4.45% | 29,208 | -19.59% | 37,778 | 3.76% |
| 攤銷費用 | 453 | -0.04% | 515 | 0.34% | 249 | 0.06% | 237 | 0.03% | 306 | -0.09% | 199 | 0.72% | 297 | 4.17% | 457 | 0.21% | 394 | -0.36% | 274 | 0.05% | 231 | -0.38% | 171 | -0.12% | 179 | -0.03% | 565 | -0.38% | 553 | 0.05% |
| 利息費用 | 41,198 | -4.03% | 15,639 | 10.45% | 17,774 | 4.44% | 21,560 | 2.81% | 17,665 | -5.06% | 17,591 | 63.35% | 11,481 | 161.18% | 8,434 | 3.94% | 4,485 | -4.05% | 4,263 | 0.75% | 3,782 | -6.23% | 6,155 | -4.37% | 9,074 | -1.63% | 10,340 | -6.94% | 10,838 | 1.08% |
| 利息收入 | (5,334) | 0.52% | (8,054) | -5.38% | (5,868) | -1.47% | (4,468) | -0.58% | (931) | 0.27% | (157) | -0.57% | (339) | -4.76% | (538) | -0.25% | (351) | 0.32% | (382) | -0.07% | (6,843) | 11.28% | (8,638) | 6.13% | (4,576) | 0.82% | (6,641) | 4.45% | (5,488) | -0.55% |
| 股份基礎給付酬勞成本 | 0 | 0% | 0 | 0% | ||||||||||||||||||||||||||
| 處分及報廢不動產、廠房及設備損失(利益) | (1,041) | 0.1% | (5,234) | -3.5% | (8,208) | -2.05% | (3,804) | -0.5% | (268) | 0.08% | (5,013) | -18.05% | (692) | -9.72% | (594) | -0.28% | (1,084) | 0.98% | (326) | -0.06% | (1,507) | 2.48% | (2,911) | 2.06% | (475) | 0.09% | (11,899) | 7.98% | (1,701) | -0.17% |
| 其他項目 | 0 | 0% | (21) | -0.01% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | (194) | -0.02% |
| 收益費損項目合計 | 309,731 | -30.28% | 188,984 | 126.33% | 203,932 | 50.93% | 97,482 | 12.72% | (97,682) | 27.98% | 74,937 | 269.87% | 58,175 | 816.72% | 34,797 | 16.28% | 19,207 | -17.35% | 19,687 | 3.47% | 15,086 | -24.86% | 76,301 | -54.11% | 28,977 | -5.2% | 28,014 | -18.79% | 241,716 | 24.03% |
| 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 | ||||||||||||||||||||||||||||||
| 合約資產(增加)減少 | (1,205,147) | 117.83% | 66,185 | 44.24% | 56,190 | 14.03% | (110,552) | -14.42% | (163,303) | 46.77% | 149,542 | 538.54% | (276,981) | -3888.54% | (288,203) | -134.8% | (70,423) | 63.62% | ||||||||||||
| 應收票據(增加)減少 | 272 | -0.03% | (19,152) | -12.8% | (4,462) | -1.11% | (10,237) | -1.34% | 9,740 | -2.79% | (8,217) | -29.59% | (1,764) | -24.76% | (4,290) | -2.01% | 1,461 | -1.32% | 19,931 | 3.52% | 2,542 | -4.19% | 16,895 | -11.98% | 15,838 | -2.84% | 25,470 | -17.09% | (2,419) | -0.24% |
| 應收帳款(增加)減少 | (755,012) | 73.82% | (444,767) | -297.32% | 429,865 | 107.35% | (689,527) | -89.97% | (392,058) | 112.28% | (475,864) | -1713.71% | 32,817 | 460.72% | 265,321 | 124.1% | (305,116) | 275.66% | 202,929 | 35.82% | 29,484 | -48.59% | (18,036) | 12.79% | 6,638 | -1.19% | (59,303) | 39.78% | 87,382 | 8.69% |
| 其他應收款(增加)減少 | (19,322) | 1.89% | 119,506 | 79.89% | (14,749) | -3.68% | (6,055) | -0.79% | 131,752 | -37.73% | 6,631 | 23.88% | (852) | -11.96% | 2,062 | 0.96% | 4,093 | -3.7% | 200 | 0.04% | (30,711) | 50.61% | (93,604) | 66.38% | (20,483) | 3.68% | 53,411 | -35.83% | (12,376) | -1.23% |
| 存貨(增加)減少 | (42,243) | 4.13% | 2,655 | 1.77% | 5 | 0% | (1,146) | -0.15% | (4) | 0% | 1,785 | 6.43% | 512 | 7.19% | (204) | -0.1% | (336) | 0.3% | (779) | -0.14% | 69 | -0.11% | 3,330 | -2.36% | (901) | 0.16% | 342 | -0.23% | (367) | -0.04% |
| 預付款項(增加)減少 | (74,398) | 7.27% | (12,893) | -8.62% | 311 | 0.08% | (15,178) | -1.98% | 7,545 | -2.16% | (69,237) | -249.34% | (16,482) | -231.39% | 3,218 | 1.51% | (5,784) | 5.23% | 45,038 | 7.95% | (77,810) | 128.23% | (9,897) | 7.02% | (10,611) | 1.91% | 21,680 | -14.54% | 13,032 | 1.3% |
| 其他流動資產(增加)減少 | 68,916 | -6.74% | (7,972) | -5.33% | 79,837 | 19.94% | (1,876) | -0.24% | 2,626 | -0.75% | 20,053 | 72.22% | (15,521) | -217.9% | (20,588) | -9.63% | 2,677 | -2.42% | 17,712 | 3.13% | (182) | 0.3% | 83,431 | -59.17% | (4,204) | 0.75% | 8,521 | -5.72% | (12,932) | -1.29% |
| 其他金融資產(增加)減少 | (43,084) | 4.21% | (77,126) | -51.56% | 503,840 | 125.82% | 878,205 | 114.59% | 101,554 | -29.08% | (23,525) | -84.72% | 282,140 | 3960.97% | 47,144 | 22.05% | 6,438 | -5.82% | 22,134 | 3.91% | 136,894 | -225.59% | 121,498 | -86.16% | (12,074) | 2.17% | 47,186 | -31.65% | (459,347) | -45.66% |
| 與營業活動相關之資產之淨變動合計 | (2,070,018) | 202.39% | (373,564) | -249.72% | 1,050,837 | 262.42% | 43,634 | 5.69% | (302,148) | 86.53% | (398,832) | -1436.3% | 3,869 | 54.32% | 4,460 | 2.09% | (366,990) | 331.56% | 530,397 | 93.61% | (101,352) | 167.02% | (100,634) | 71.37% | (412,880) | 74.13% | 140,532 | -94.27% | (187,597) | -18.65% |
| 與營業活動相關之負債之淨變動 | ||||||||||||||||||||||||||||||
| 合約負債增加(減少) | (633,063) | 61.9% | 256,853 | 171.7% | (2,020,796) | -504.65% | 298,923 | 39% | (16,584) | 4.75% | 5,706 | 20.55% | (174,495) | -2449.74% | (7,151) | -3.34% | ||||||||||||||
| 應付票據增加(減少) | 154,951 | -15.15% | 47,892 | 32.02% | 164,157 | 40.99% | (11,308) | -1.48% | (74,976) | 21.47% | 17,284 | 62.24% | 77,561 | 1088.88% | 51,169 | 23.93% | (41,844) | 37.8% | 27,631 | 4.88% | (12,347) | 20.35% | (56,341) | 39.96% | (318,569) | 57.2% | (100,320) | 67.29% | 13,853 | 1.38% |
| 應付帳款增加(減少) | 693,493 | -67.8% | (36,194) | -24.2% | (77,029) | -19.24% | 197,003 | 25.7% | (69,977) | 20.04% | 302,040 | 1087.73% | 5,938 | 83.36% | 110,457 | 51.66% | 242,696 | -219.27% | 4,868 | 0.86% | 91,072 | -150.08% | (71,001) | 50.35% | 113,596 | -20.4% | (61,838) | 41.48% | (27,737) | -2.76% |
| 其他應付款增加(減少) | 139,332 | -13.62% | 143,774 | 96.11% | (78,029) | -19.49% | 54,596 | 7.12% | 4,929 | -1.41% | 20,885 | 75.21% | 40,468 | 568.13% | 25,239 | 11.8% | 34,829 | -31.47% | 5,433 | 0.96% | 3,094 | -5.1% | 19,487 | -13.82% | (20,169) | 3.62% | (67,222) | 45.09% | 40,706 | 4.05% |
| 負債準備增加(減少) | (28,965) | 2.83% | (19,419) | -12.98% | 98,910 | 24.7% | (6,851) | -0.89% | 752 | -0.22% | ||||||||||||||||||||
| 其他流動負債增加(減少) | 4,723 | -0.46% | 1,681 | 1.12% | 3,811 | 0.95% | 2,140 | 0.28% | (2,519) | 0.72% | 3,385 | 12.19% | (156) | -2.19% | 1,687 | 0.79% | 1,257 | -1.14% | (35) | -0.01% | (26,493) | 43.66% | (538) | 0.38% | 964 | -0.17% | 74,119 | -49.72% | 1,951 | 0.19% |
| 淨確定福利負債增加(減少) | (238) | 0.02% | (1,786) | -1.19% | (1,696) | -0.42% | (1,673) | -0.22% | (1,491) | 0.43% | (1,667) | -6% | (1,236) | -17.35% | (1,140) | -0.53% | (3,976) | 3.59% | (284) | -0.05% | (290) | 0.48% | (236) | 0.17% | (250) | 0.04% | (327) | 0.22% | (383) | -0.04% |
| 與營業活動相關之負債之淨變動合計 | 330,233 | -32.29% | 392,801 | 262.58% | (1,910,672) | -477.15% | 532,830 | 69.52% | (159,866) | 45.78% | 347,633 | 1251.92% | (51,920) | -728.91% | 180,261 | 84.31% | 232,962 | -210.47% | 37,613 | 6.64% | (13,366) | 22.03% | (124,702) | 88.44% | (224,428) | 40.3% | (321,402) | 215.59% | 978,680 | 97.29% |
| 與營業活動相關之資產及負債之淨變動合計 | (1,739,785) | 170.1% | 19,237 | 12.86% | (859,835) | -214.73% | 576,464 | 75.22% | (462,014) | 132.32% | (51,199) | -184.38% | (48,051) | -674.59% | 184,721 | 86.4% | (134,028) | 121.09% | 568,010 | 100.25% | (114,718) | 189.05% | (225,336) | 159.8% | (637,308) | 114.43% | (180,870) | 121.33% | 791,083 | 78.64% |
| 調整項目合計 | (1,430,054) | 139.82% | 208,221 | 139.19% | (655,903) | -163.8% | 673,946 | 87.94% | (559,696) | 160.29% | 23,738 | 85.49% | 10,124 | 142.13% | 219,518 | 102.67% | (114,821) | 103.74% | 587,697 | 103.73% | (99,632) | 164.19% | (149,035) | 105.69% | (608,331) | 109.22% | (152,856) | 102.53% | 1,032,799 | 102.67% |
| 營運產生之現金流入(流出) | (777,136) | 75.98% | 639,175 | 427.28% | 516,104 | 128.89% | 786,362 | 102.6% | (365,824) | 104.77% | 43,574 | 156.92% | 13,668 | 191.89% | 220,566 | 103.16% | (101,158) | 91.39% | 570,753 | 100.74% | (53,303) | 87.84% | (108,081) | 76.65% | (552,355) | 99.17% | (151,617) | 101.7% | 1,010,295 | 100.43% |
| 收取之利息 | 8,172 | -0.8% | 13,152 | 8.79% | 8,758 | 2.19% | 8,969 | 1.17% | 51,473 | -14.74% | 232 | 0.84% | 392 | 5.5% | 909 | 0.43% | 524 | -0.47% | 531 | 0.09% | 7,370 | -12.15% | 11,615 | -8.24% | 9,523 | -1.71% | 12,786 | -8.58% | 7,538 | 0.75% |
| 支付之利息 | (40,291) | 3.94% | (13,361) | -8.93% | (15,818) | -3.95% | (19,821) | -2.59% | (15,911) | 4.56% | (16,033) | -57.74% | (9,469) | -132.94% | (7,674) | -3.59% | (4,288) | 3.87% | (4,059) | -0.72% | (3,933) | 6.48% | (6,049) | 4.29% | (8,863) | 1.59% | (10,246) | 6.87% | (11,860) | -1.18% |
| 退還(支付)之所得稅 | (213,544) | 20.88% | (489,375) | -327.14% | (108,610) | -27.12% | (9,110) | -1.19% | (18,908) | 5.42% | (5) | -0.02% | 2,532 | 35.55% | 0 | 0% | (5,763) | 5.21% | (652) | -0.12% | (10,816) | 17.82% | (38,492) | 27.3% | (5,265) | 0.95% | ||||
| 營業活動之淨現金流入(流出) | (1,022,799) | 100% | 149,591 | 100% | 400,434 | 100% | 766,400 | 100% | (349,170) | 100% | 27,768 | 100% | 7,123 | 100% | 213,801 | 100% | (110,685) | 100% | 566,573 | 100% | (60,682) | 100% | (141,007) | 100% | (556,960) | 100% | (149,077) | 100% | 1,005,973 | 100% |
| 投資活動之現金流量 | ||||||||||||||||||||||||||||||
| 取得按攤銷後成本衡量之金融資產 | (8,878) | 0.95% | (37,731) | 3.08% | (25,058) | 1.5% | 32,202 | 518.13% | ||||||||||||||||||||||
| 取得不動產、廠房及設備 | (284,293) | 30.5% | (235,096) | 19.21% | (176,203) | 10.55% | (159,342) | 18.53% | (11,878) | 7.68% | (24,649) | 39.3% | (45,433) | 29.66% | (191,613) | 178.3% | (26,650) | -428.8% | (8,367) | 4.56% | (11,129) | -60.97% | (26,449) | -15.3% | (26,243) | -11.28% | (18,577) | -10.11% | (11,192) | 1.43% |
| 處分不動產、廠房及設備 | 1,529 | -0.16% | 8,052 | -0.66% | 12,333 | -0.74% | 3,807 | -0.44% | 7,493 | -4.85% | 5,949 | -9.48% | 2,751 | -1.8% | 622 | -0.58% | 2,223 | 35.77% | 561 | -0.31% | 2,983 | 16.34% | 4,249 | 2.46% | 1,657 | 0.71% | 17,695 | 9.63% | 3,351 | -0.43% |
| 存出保證金增加 | (1,940) | 0.21% | 0 | 0% | 4 | 0% | (3) | 0% | 5 | 0% | 206 | -0.03% | ||||||||||||||||||
| 取得無形資產 | 0 | 0% | (94) | 0.01% | 0 | 0% | 0 | 0% | 0 | 0% | (89) | 0.14% | (1,237) | 0.81% | 0 | 0% | (1,560) | -25.1% | (112) | 0.06% | (229) | -1.25% | 0 | 0% | 0 | 0% | (85) | -0.05% | 209 | -0.03% |
| 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% |
| 取得投資性不動產 | (3,322) | 0.36% | ||||||||||||||||||||||||||||
| 預付設備款增加 | (727,392) | 78.04% | (984,236) | 80.43% | (1,379,534) | 82.62% | (257,768) | 29.97% | (178,606) | 115.54% | (28,325) | 45.16% | (205,990) | 134.49% | ||||||||||||||||
| 投資活動之淨現金流入(流出) | (932,079) | 100% | (1,223,688) | 100% | (1,669,820) | 100% | (860,141) | 100% | (154,581) | 100% | (62,728) | 100% | (153,166) | 100% | (107,469) | 100% | 6,215 | 100% | (183,442) | 100% | 18,254 | 100% | 172,845 | 100% | 232,729 | 100% | 183,821 | 100% | (783,313) | 100% |
| 籌資活動之現金流量 | ||||||||||||||||||||||||||||||
| 短期借款增加 | 870,335 | 63.14% | 313,524 | 67.11% | 0 | 0% | 553,550 | 113.67% | 94,776 | 123.61% | (44,052) | -19.9% | 115,100 | -155.36% | 31,300 | 96.98% | 38,090 | 145.76% | 95,584 | -249.98% | (42,430) | 90.59% | (18,896) | -6% | (77,859) | 79.75% | 32,810 | 134.83% | ||
| 短期借款減少 | 0 | 0% | 0 | 0% | (135,282) | -5.64% | 2,019 | -3.13% | ||||||||||||||||||||||
| 應付短期票券增加 | 50,000 | 3.63% | ||||||||||||||||||||||||||||
| 應付短期票券減少 | 0 | 0% | 100,308 | 21.47% | ||||||||||||||||||||||||||
| 舉借長期借款 | 1,139,532 | 82.67% | 29,669 | 6.35% | 287,837 | 11.99% | ||||||||||||||||||||||||
| 償還長期借款 | 0 | 0% | 37,747 | 8.08% | 0 | 0% | (35,548) | 55.07% | (35,273) | -7.24% | 2,950 | 3.85% | (42,887) | -19.37% | (193,481) | 261.16% | (3,261) | -10.1% | (6,833) | -26.15% | (6,833) | 17.87% | 2,459 | -5.25% | 9,905 | 3.14% | (12,392) | 12.69% | (9,044) | -37.16% |
| 存入保證金增加 | 13,462 | 0.98% | 1,366 | 0.29% | 0 | 0% | 2,367 | 0.49% | 2,131 | 2.78% | 0 | 0% | 30,330 | -40.94% | 9,781 | 30.31% | (5,341) | 11.4% | 1,950 | 0.62% | 817 | -0.84% | 569 | 2.34% | ||||||
| 存入保證金減少 | 0 | 0% | 0 | 0% | (545) | -0.02% | (287) | 0.44% | 0 | 0% | 0 | 0% | 3,648 | 1.65% | (24,590) | 33.19% | 0 | 0% | (1,154) | -4.42% | (462) | 1.21% | ||||||||
| 租賃本金償還 | (33,295) | -2.42% | (23,736) | -5.08% | (37,759) | -1.57% | (25,194) | 39.03% | (28,709) | -5.9% | (23,185) | -30.24% | (19,391) | -8.76% | (12,168) | 16.42% | ||||||||||||||
| 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% |
| 現金增資 | 0 | 0% | 0 | 0% | ||||||||||||||||||||||||||
| 庫藏股票買回成本 | (661,627) | -48% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | (35,889) | 93.86% | ||||||||||||
| 非控制權益變動 | 0 | 0% | 8,215 | 1.76% | ||||||||||||||||||||||||||
| 籌資活動之淨現金流入(流出) | 1,378,407 | 100% | 467,167 | 100% | 2,400,285 | 100% | (64,550) | 100% | 486,990 | 100% | 76,672 | 100% | 221,400 | 100% | (74,086) | 100% | 32,274 | 100% | 26,132 | 100% | (38,236) | 100% | (46,836) | 100% | 315,087 | 100% | (97,626) | 100% | 24,335 | 100% |
| 本期現金及約當現金增加(減少)數 | (576,471) | (606,930) | 1,130,899 | (158,291) | (16,761) | 41,712 | 75,357 | 32,246 | (72,196) | 409,263 | (80,664) | (14,998) | (9,144) | (62,882) | 246,995 | |||||||||||||||
| 期初現金及約當現金餘額 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | (266) | 0 | |||||||||||||||
| 期末現金及約當現金餘額 | (576,471) | (606,930) | 1,130,899 | (158,291) | (16,761) | 41,712 | 75,357 | 32,246 | (72,196) | 409,263 | (80,664) | (14,998) | (9,144) | (63,148) | 246,995 | |||||||||||||||
| 現金及約當現金 | 424,215 | 1.83% | 1,486,082 | 7.77% | 1,440,052 | 8.9% | 202,811 | 1.48% | 114,893 | 1.29% | 88,748 | 1.07% | 134,689 | 1.81% | 129,754 | 1.84% | 59,707 | 1.15% | 532,448 | 10.15% | 83,982 | 1.5% | 71,132 | 1.39% | 59,823 | 1.26% | 96,418 | 2.07% | 320,703 | 5.88% |
今年初累積至今
| (TWD千元) | 2026年前6個月 | 2025年前6個月 | 2024年前6個月 | 2023年前6個月 | 2022年前6個月 | 2021年前6個月 | 2020年前6個月 | 2019年前6個月 | 2018年前6個月 | 2017年前6個月 | 2016年前6個月 | 2015年前6個月 | 2014年前6個月 | 2013年前6個月 | 2012年前6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) | 889,145 | 11.48% | 807,425 | 16.14% | 1,306,969 | 20.78% | 139,622 | 2.91% | 214,798 | 5.39% | 29,511 | 0.84% | 8,521 | 0.3% | (1,451) | -0.06% | 18,817 | 0.85% | 14,256 | 0.63% | 89,867 | 3.9% | 108,366 | 3.71% | 80,668 | 4.03% | 1,702 | 0.11% | 6,865 | 0.36% |
| 本期稅前淨利(淨損) | 889,145 | -131.21% | 807,425 | 658.73% | 1,306,969 | 259.94% | 139,622 | 15.9% | 214,798 | -56.93% | 29,511 | -64.85% | 8,521 | -61.96% | (1,451) | -0.31% | 18,817 | -3.91% | 14,256 | 9.72% | 89,867 | -236.24% | 108,366 | -21.29% | 80,668 | -10.62% | 1,702 | -0.32% | 6,865 | 0.74% |
| 調整項目 | ||||||||||||||||||||||||||||||
| 收益費損項目 | ||||||||||||||||||||||||||||||
| 折舊費用 | 529,075 | -78.08% | 357,852 | 291.95% | 270,642 | 53.83% | 162,852 | 18.54% | 130,772 | -34.66% | 123,339 | -271.05% | 90,390 | -657.24% | 48,808 | 10.31% | 30,741 | -6.39% | 31,257 | 21.32% | 36,914 | -97.04% | 43,165 | -8.48% | 50,473 | -6.65% | 59,266 | -11.25% | 80,964 | 8.76% |
| 攤銷費用 | 909 | -0.13% | 1,065 | 0.87% | 494 | 0.1% | 506 | 0.06% | 613 | -0.16% | 391 | -0.86% | 553 | -4.02% | 919 | 0.19% | 676 | -0.14% | 570 | 0.39% | 453 | -1.19% | 406 | -0.08% | 346 | -0.05% | 964 | -0.18% | 935 | 0.1% |
| 利息費用 | 74,265 | -10.96% | 36,663 | 29.91% | 34,804 | 6.92% | 41,975 | 4.78% | 31,873 | -8.45% | 33,619 | -73.88% | 22,751 | -165.43% | 16,406 | 3.47% | 8,168 | -1.7% | 7,749 | 5.29% | 7,788 | -20.47% | 11,980 | -2.35% | 17,186 | -2.26% | 20,309 | -3.85% | 21,645 | 2.34% |
| 利息收入 | (11,220) | 1.66% | (15,911) | -12.98% | (11,530) | -2.29% | (9,839) | -1.12% | (1,437) | 0.38% | (350) | 0.77% | (988) | 7.18% | (1,065) | -0.23% | (762) | 0.16% | (819) | -0.56% | (16,657) | 43.79% | (10,796) | 2.12% | (9,470) | 1.25% | (13,832) | 2.63% | (8,893) | -0.96% |
| 股份基礎給付酬勞成本 | 0 | 0% | 133,665 | 109.05% | 63,360 | 12.6% | ||||||||||||||||||||||||
| 處分及報廢不動產、廠房及設備損失(利益) | (1,187) | 0.18% | (23,918) | -19.51% | (8,117) | -1.61% | (3,817) | -0.43% | (1,286) | 0.34% | (5,496) | 12.08% | (721) | 5.24% | (979) | -0.21% | (3,587) | 0.75% | (4,821) | -3.29% | (1,507) | 3.96% | (4,167) | 0.82% | (6,534) | 0.86% | (16,271) | 3.09% | (7,846) | -0.85% |
| 其他項目 | 0 | 0% | (21) | -0.02% | 0 | 0% | (902) | -0.1% | (20) | 0.01% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 188 | 0.02% |
| 收益費損項目合計 | 591,842 | -87.34% | 489,395 | 399.27% | 349,653 | 69.54% | 190,775 | 21.72% | (19,485) | 5.16% | 151,503 | -332.94% | 47,638 | -346.38% | 64,630 | 13.66% | 35,606 | -7.4% | 34,291 | 23.39% | 5,486 | -14.42% | 91,043 | -17.89% | 51,986 | -6.85% | 56,736 | -10.77% | 286,913 | 31.05% |
| 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 | ||||||||||||||||||||||||||||||
| 合約資產(增加)減少 | (1,552,674) | 229.13% | 242,258 | 197.64% | (141,251) | -28.09% | (362,340) | -41.26% | (208,466) | 55.25% | 37,433 | -82.26% | (276,347) | 2009.36% | (307,813) | -65.05% | (91,312) | 18.98% | ||||||||||||
| 應收票據(增加)減少 | 19,783 | -2.92% | (16,838) | -13.74% | (12,037) | -2.39% | (4,821) | -0.55% | 6,956 | -1.84% | (13,409) | 29.47% | (5,805) | 42.21% | 516 | 0.11% | 9,188 | -1.91% | 12,304 | 8.39% | 3,386 | -8.9% | 13,908 | -2.73% | 8,207 | -1.08% | (14,657) | 2.78% | 12,409 | 1.34% |
| 應收帳款(增加)減少 | (65,689) | 9.69% | (595,057) | -485.47% | 928,536 | 184.67% | (529,959) | -60.35% | 362,864 | -96.17% | (226,857) | 498.54% | 414,518 | -3014.02% | 885,194 | 187.07% | (482,449) | 100.27% | (166,601) | -113.65% | (173,494) | 456.08% | (252,709) | 49.66% | (111,903) | 14.74% | (183,336) | 34.8% | 72,490 | 7.84% |
| 其他應收款(增加)減少 | (13,751) | 2.03% | 29,902 | 24.4% | (40,368) | -8.03% | (82) | -0.01% | 126,732 | -33.59% | (3,853) | 8.47% | 69,790 | -507.45% | 21,505 | 4.54% | 18,954 | -3.94% | (355) | -0.24% | 4,935 | -12.97% | (83,264) | 16.36% | 33,808 | -4.45% | 2,642 | -0.5% | 1,279 | 0.14% |
| 存貨(增加)減少 | (43,802) | 6.46% | (4,098) | -3.34% | (637) | -0.13% | (1,132) | -0.13% | (596) | 0.16% | 262 | -0.58% | (338) | 2.46% | (953) | -0.2% | 699 | -0.15% | (351) | -0.24% | (144) | 0.38% | 5,186 | -1.02% | (1,056) | 0.14% | (228) | 0.04% | 1,489 | 0.16% |
| 預付款項(增加)減少 | (48,146) | 7.1% | (158,588) | -129.38% | (12,935) | -2.57% | (161,561) | -18.4% | (41,183) | 10.91% | (39,564) | 86.95% | (32,326) | 235.05% | (16,404) | -3.47% | (8,094) | 1.68% | 30,877 | 21.06% | (95,143) | 250.11% | (19,127) | 3.76% | (20,197) | 2.66% | 10,008 | -1.9% | (34,226) | -3.7% |
| 其他流動資產(增加)減少 | 90,664 | -13.38% | 4,705 | 3.84% | 31,715 | 6.31% | 50,384 | 5.74% | 1,670 | -0.44% | (8,489) | 18.66% | 9,906 | -72.03% | 14,798 | 3.13% | 26,604 | -5.53% | 125,677 | 85.73% | 215,006 | -565.21% | 79,130 | -15.55% | 30,092 | -3.96% | (65,114) | 12.36% | 30,233 | 3.27% |
| 其他金融資產(增加)減少 | (52,193) | 7.7% | 476,213 | 388.51% | 620,315 | 123.37% | 808,358 | 92.05% | 145,029 | -38.44% | 74,987 | -164.79% | 246,278 | -1790.72% | (361,866) | -76.48% | (50,545) | 10.51% | 12,850 | 8.77% | 364,637 | -958.56% | 181,632 | -35.69% | 6,311 | -0.83% | 156,332 | -29.67% | (447,337) | -48.41% |
| 與營業活動相關之資產之淨變動合計 | (1,665,808) | 245.82% | (21,503) | -17.54% | 1,373,338 | 273.14% | (201,153) | -22.9% | 393,006 | -104.16% | (179,490) | 394.45% | 425,676 | -3095.15% | 234,977 | 49.66% | (576,955) | 119.91% | 198,047 | 135.1% | (92,345) | 242.76% | (431,475) | 84.78% | (628,919) | 82.83% | 48,047 | -9.12% | (264,219) | -28.59% |
| 與營業活動相關之負債之淨變動 | ||||||||||||||||||||||||||||||
| 合約負債增加(減少) | (1,079,654) | 159.33% | (412,366) | -336.42% | (2,004,837) | -398.73% | 915,810 | 104.28% | (92,677) | 24.56% | (66,242) | 145.57% | (268,767) | 1954.24% | 83,112 | 17.56% | ||||||||||||||
| 應付票據增加(減少) | 178,565 | -26.35% | 68,386 | 55.79% | 199,670 | 39.71% | (149,412) | -17.01% | (80,473) | 21.33% | (12,185) | 26.78% | 91,555 | -665.71% | 81,548 | 17.23% | (111,970) | 23.27% | 20,409 | 13.92% | (3,977) | 10.45% | (59,522) | 11.7% | (213,066) | 28.06% | 8,675 | -1.65% | (23,276) | -2.52% |
| 應付帳款增加(減少) | 731,210 | -107.91% | (241,528) | -197.05% | (538,697) | -107.14% | 71,319 | 8.12% | (624,237) | 165.44% | 93,855 | -206.26% | (289,901) | 2107.91% | 49,300 | 10.42% | 180,100 | -37.43% | 25,983 | 17.72% | 98,873 | -259.92% | (177,197) | 34.82% | 74,222 | -9.77% | (173,842) | 32.99% | (43,520) | -4.71% |
| 其他應付款增加(減少) | 13,444 | -1.98% | (21,100) | -17.21% | (142,992) | -28.44% | (24,023) | -2.74% | (142,573) | 37.79% | (28,121) | 61.8% | (17,842) | 129.73% | (24,076) | -5.09% | (12,294) | 2.56% | (56,104) | -38.27% | (42,813) | 112.55% | 2,155 | -0.42% | (40,085) | 5.28% | (78,291) | 14.86% | 21,454 | 2.32% |
| 負債準備增加(減少) | (66,047) | 9.75% | (42,486) | -34.66% | 89,988 | 17.9% | (14,505) | -1.65% | (9,777) | 2.59% | ||||||||||||||||||||
| 其他流動負債增加(減少) | 3,805 | -0.56% | 4,060 | 3.31% | (380) | -0.08% | (3,446) | -0.39% | (4,282) | 1.13% | (226) | 0.5% | 16,514 | -120.08% | 1,892 | 0.4% | 2,301 | -0.48% | (996) | -0.68% | (875) | 2.3% | (4,450) | 0.87% | 1,051 | -0.14% | 3,890 | -0.74% | 3,728 | 0.4% |
| 淨確定福利負債增加(減少) | (2,133) | 0.31% | (3,557) | -2.9% | (3,370) | -0.67% | (8,430) | -0.96% | (15,354) | 4.07% | (4,176) | 9.18% | (11,221) | 81.59% | (2,249) | -0.48% | (4,279) | 0.89% | (570) | -0.39% | (596) | 1.57% | 278 | -0.05% | (511) | 0.07% | (669) | 0.13% | (221) | -0.02% |
| 與營業活動相關之負債之淨變動合計 | (220,810) | 32.59% | (648,591) | -529.15% | (2,400,618) | -477.45% | 787,313 | 89.65% | (969,373) | 256.91% | (17,095) | 37.57% | (479,662) | 3487.69% | 189,527 | 40.05% | 53,858 | -11.19% | (92,626) | -63.19% | (39,116) | 102.83% | (238,736) | 46.91% | (251,127) | 33.07% | (627,996) | 119.19% | 908,455 | 98.3% |
| 與營業活動相關之資產及負債之淨變動合計 | (1,886,618) | 278.41% | (670,094) | -546.69% | (1,027,280) | -204.31% | 586,160 | 66.75% | (576,367) | 152.75% | (196,585) | 432.02% | (53,986) | 392.54% | 424,504 | 89.71% | (523,097) | 108.72% | 105,421 | 71.91% | (131,461) | 345.59% | (670,211) | 131.69% | (880,046) | 115.9% | (579,949) | 110.07% | 644,236 | 69.71% |
| 調整項目合計 | (1,294,776) | 191.07% | (180,699) | -147.42% | (677,627) | -134.77% | 776,935 | 88.47% | (595,852) | 157.92% | (45,082) | 99.07% | (6,348) | 46.16% | 489,134 | 103.37% | (487,491) | 101.32% | 139,712 | 95.31% | (125,975) | 331.16% | (579,168) | 113.8% | (828,060) | 109.05% | (523,213) | 99.3% | 931,149 | 100.76% |
| 營運產生之現金流入(流出) | (405,631) | 59.86% | 626,726 | 511.31% | 629,342 | 125.17% | 916,557 | 104.37% | (381,054) | 100.99% | (15,571) | 34.22% | 2,173 | -15.8% | 487,683 | 103.06% | (468,674) | 97.41% | 153,968 | 105.03% | (36,108) | 94.92% | (470,802) | 92.51% | (747,392) | 98.43% | (521,511) | 98.98% | 938,014 | 101.5% |
| 收取之利息 | 12,843 | -1.9% | 15,656 | 12.77% | 11,240 | 2.24% | 9,821 | 1.12% | 51,900 | -13.76% | 362 | -0.8% | 1,044 | -7.59% | 1,175 | 0.25% | 776 | -0.16% | 859 | 0.59% | 16,889 | -44.4% | 12,212 | -2.4% | 10,708 | -1.41% | 14,946 | -2.84% | 7,769 | 0.84% |
| 支付之利息 | (70,993) | 10.48% | (30,364) | -24.77% | (29,139) | -5.8% | (39,046) | -4.45% | (29,255) | 7.75% | (30,290) | 66.57% | (19,430) | 141.28% | (15,677) | -3.31% | (7,476) | 1.55% | (7,583) | -5.17% | (7,998) | 21.03% | (11,803) | 2.32% | (17,242) | 2.27% | (20,323) | 3.86% | (21,643) | -2.34% |
| 退還(支付)之所得稅 | (213,861) | 31.56% | (489,445) | -399.31% | (108,642) | -21.61% | (9,125) | -1.04% | (18,908) | 5.01% | (5) | 0.01% | 2,460 | -17.89% | 0 | 0% | (5,763) | 1.2% | (652) | -0.44% | (10,823) | 28.45% | (38,535) | 7.57% | (5,379) | 0.71% | ||||
| 營業活動之淨現金流入(流出) | (677,642) | 100% | 122,573 | 100% | 502,801 | 100% | 878,207 | 100% | (377,317) | 100% | (45,504) | 100% | (13,753) | 100% | 473,181 | 100% | (481,137) | 100% | 146,592 | 100% | (38,040) | 100% | (508,928) | 100% | (759,305) | 100% | (526,888) | 100% | 924,140 | 100% |
| 投資活動之現金流量 | ||||||||||||||||||||||||||||||
| 取得按攤銷後成本衡量之金融資產 | (8,878) | 0.37% | (37,731) | 1.95% | (25,058) | 1.28% | 16,346 | -62.6% | ||||||||||||||||||||||
| 取得不動產、廠房及設備 | (702,479) | 28.9% | (353,293) | 18.24% | (383,329) | 19.65% | (233,779) | 21.74% | (23,953) | 9.66% | (79,259) | 43.01% | (95,467) | 41.1% | (469,066) | 101.67% | (51,244) | 196.24% | (17,733) | 9.04% | (16,320) | 84.66% | (37,323) | -21.22% | (65,133) | -28.62% | (77,715) | -23.48% | (13,057) | 1.63% |
| 處分不動產、廠房及設備 | 2,033 | -0.08% | 32,818 | -1.69% | 12,692 | -0.65% | 3,892 | -0.36% | 8,743 | -3.53% | 7,227 | -3.92% | 3,570 | -1.54% | 1,788 | -0.39% | 10,658 | -40.81% | 5,087 | -2.59% | 2,983 | -15.47% | 7,927 | 4.51% | 8,559 | 3.76% | 74,875 | 22.63% | 9,824 | -1.22% |
| 存出保證金增加 | (1,940) | 0.08% | 0 | 0% | (101) | 0.01% | 4 | 0% | (10,463) | -4.6% | (216) | -0.07% | 26 | 0% | ||||||||||||||||
| 存出保證金減少 | 0 | 0% | 0 | 0% | 0 | 0% | 3,742 | -0.35% | 93,400 | -37.68% | 102 | -0.06% | (1,498) | 0.64% | (186) | 0.04% | 0 | 0% | 10 | -0.01% | 276 | -1.43% | ||||||||
| 取得無形資產 | 0 | 0% | (94) | 0% | (95) | 0% | (140) | 0.01% | 0 | 0% | (395) | 0.21% | (1,837) | 0.79% | 0 | 0% | (1,873) | 7.17% | (159) | 0.08% | (267) | 1.38% | 0 | 0% | (159) | -0.07% | (85) | -0.03% | (535) | 0.07% |
| 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% |
| 取得投資性不動產 | (10,554) | 0.43% | ||||||||||||||||||||||||||||
| 其他非流動資產增加 | 0 | 0% | 0 | 0% | (8,200) | 0.42% | 0 | 0% | 0 | 0% | (1) | 0% | (995) | 0.12% | ||||||||||||||||
| 預付設備款增加 | (1,708,631) | 70.3% | (1,578,933) | 81.5% | (1,546,669) | 79.29% | (508,661) | 47.31% | (268,553) | 108.34% | (96,259) | 52.23% | (271,938) | 117.07% | ||||||||||||||||
| 投資活動之淨現金流入(流出) | (2,430,449) | 100% | (1,937,233) | 100% | (1,950,760) | 100% | (1,075,240) | 100% | (247,874) | 100% | (184,298) | 100% | (232,284) | 100% | (461,359) | 100% | (26,113) | 100% | (196,208) | 100% | (19,278) | 100% | 175,902 | 100% | 227,572 | 100% | 330,928 | 100% | (803,068) | 100% |
| 籌資活動之現金流量 | ||||||||||||||||||||||||||||||
| 短期借款增加 | 1,669,163 | 75.76% | 626,238 | 25.11% | 0 | 0% | 534,752 | 130.47% | 203,536 | 131.96% | 0 | 0% | 0 | 0% | 276,900 | 102.79% | 123,553 | 122.91% | 0 | 0% | 91,723 | 153.94% | 0 | 0% | (23,113) | 100.78% | 35,673 | 196.49% | ||
| 短期借款減少 | 0 | 0% | 0 | 0% | (189,440) | -7.64% | (41,541) | 23.97% | 0 | 0% | 0 | 0% | 248,325 | 85.97% | (203,000) | 519.26% | 0 | 0% | 0 | 0% | (90,636) | 51.47% | 0 | 0% | (124,303) | -39.17% | ||||
| 應付短期票券增加 | 100,000 | 4.54% | 0 | 0% | 318,715 | 12.86% | ||||||||||||||||||||||||
| 應付短期票券減少 | 0 | 0% | (168,885) | -6.77% | ||||||||||||||||||||||||||
| 舉借長期借款 | 1,229,458 | 55.8% | 29,669 | 1.19% | 445,503 | 17.97% | 0 | 0% | 0 | 0% | 0 | 0% | 75,757 | 26.23% | 219,512 | -561.5% | 0 | 0% | 7,187 | 2.27% | ||||||||||
| 償還長期借款 | 0 | 0% | 0 | 0% | 0 | 0% | (71,527) | 41.28% | (69,050) | -16.85% | (4,746) | -3.08% | 0 | 0% | 0 | 0% | (6,880) | -2.55% | (13,805) | -13.73% | (13,630) | 7.74% | (18,382) | -30.85% | 0 | 0% | (24,691) | 107.67% | (18,023) | -99.27% |
| 存入保證金增加 | 33,199 | 1.51% | 3,552 | 0.14% | 0 | 0% | 1,506 | 0.37% | 2,431 | 1.58% | 0 | 0% | 0 | 0% | 10,401 | 3.86% | 1,341 | 1.33% | (7,708) | -12.94% | 3,738 | 1.18% | 1,422 | -6.2% | 505 | 2.78% | ||||
| 存入保證金減少 | 0 | 0% | 0 | 0% | (545) | -0.02% | (6,873) | 3.97% | 0 | 0% | 0 | 0% | 3,352 | 1.16% | (24,590) | 62.9% | 0 | 0% | 0 | 0% | (35,562) | 20.2% | ||||||||
| 租賃本金償還 | (73,973) | -3.36% | (53,586) | -2.15% | (62,767) | -2.53% | (47,801) | 27.59% | (52,412) | -12.79% | (46,975) | -30.45% | (38,584) | -13.36% | (19,500) | 49.88% | ||||||||||||||
| 發放現金股利 | 0 | 0% | 0 | 0% | (20) | 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% |
| 現金增資 | 0 | 0% | 2,033,500 | 81.54% | 1,980,000 | 79.87% | 0 | 0% | 447,930 | 141.17% | ||||||||||||||||||||
| 庫藏股票買回成本 | (754,495) | -34.24% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | (36,264) | 20.59% | ||||||||||||
| 非控制權益變動 | 0 | 0% | 23,215 | 0.93% | (12,404) | -0.5% | (5,540) | 3.2% | (4,945) | -1.21% | ||||||||||||||||||||
| 其他籌資活動 | 0 | 0% | 74 | 0% | ||||||||||||||||||||||||||
| 籌資活動之淨現金流入(流出) | 2,203,352 | 100% | 2,493,777 | 100% | 2,479,042 | 100% | (173,282) | 100% | 409,851 | 100% | 154,246 | 100% | 288,850 | 100% | (39,094) | 100% | 269,389 | 100% | 100,521 | 100% | (176,092) | 100% | 59,585 | 100% | 317,306 | 100% | (22,933) | 100% | 18,155 | 100% |
| 本期現金及約當現金增加(減少)數 | (904,739) | 679,117 | 1,031,083 | (370,315) | (215,340) | (75,556) | 42,813 | (27,272) | (237,861) | 50,905 | (233,410) | (273,441) | (214,427) | (218,893) | 139,227 | |||||||||||||||
| 期初現金及約當現金餘額 | 1,328,954 | 806,965 | 408,969 | 573,126 | 330,233 | 164,304 | 91,876 | 157,026 | 297,568 | 481,543 | 317,392 | 344,573 | 274,250 | 315,311 | 181,476 | |||||||||||||||
| 期末現金及約當現金餘額 | 424,215 | 1,486,082 | 1,440,052 | 202,811 | 114,893 | 88,748 | 134,689 | 129,754 | 59,707 | 532,448 | 83,982 | 71,132 | 59,823 | 96,418 | 320,703 | |||||||||||||||
| 現金及約當現金 | 424,215 | 1.83% | 1,486,082 | 7.77% | 1,440,052 | 8.9% | 202,811 | 1.48% | 114,893 | 1.29% | 88,748 | 1.07% | 134,689 | 1.81% | 129,754 | 1.84% | 59,707 | 1.15% | 532,448 | 10.15% | 83,982 | 1.5% | 71,132 | 1.39% | 59,823 | 1.26% | 96,418 | 2.07% | 320,703 | 5.88% |
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
皇昌(2543) 2026年第2季「營業活動之現金流」單季為NT$-10.23億元、較上一季衰退-396.33%；而今年初至今累積為NT$-6.78億元、較去年同期衰退-652.85%。
單季
皇昌(2543) 最新公布的2026年第2季財報中，本季新增之「營業活動之現金流」為NT$-10.23億元，較上一季衰退-396.33%，為過去11年同期中的第12高。
同時皇昌過去3年、5年與10年的「第2季營業活動之現金流年化成長率」分別為-49.4%、-107.89%與-32.64%。
其中稅前淨利為NT$6.53億元，收益費損相關之調整項目為NT$3.1億元，所得稅/利息等之影響數為NT$-2.46億元
今年初累積至今
今年前6個月營業活動之現金流累積為NT$-6.78億元，較去年同期衰退-652.85%，為過去11年同期中的第12高。
同時皇昌過去3年、5年與10年的「前6個月營業活動之現金流年化成長率」分別為-40.47%、-71.63%與-33.38%。
其中稅前淨利為NT$8.89億元，收益費損相關之調整項目為NT$5.92億元，所得稅/利息等之影響數為NT$-2.72億元
營業活動之現金流-今年初累積至今
| (TWD千元) | 2026年第二季 | 2025年第二季 | 2024年第二季 | 2023年第二季 | 2022年第二季 | 2021年第二季 | 2020年第二季 | 2019年第二季 | 2018年第二季 | 2017年第二季 | 2016年第二季 | 2015年第二季 | 2014年第二季 | 2013年第二季 | 2012年第二季 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 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) | 652,918 | 13.48% | 430,954 | 16.51% | 1,172,007 | 29.66% | 112,416 | 4.17% | 193,872 | 9.29% | 19,836 | 1% | 3,544 | 0.23% | 1,048 | 0.07% | 13,663 | 1.05% | (16,944) | -1.55% | 46,329 | 4.24% | 40,954 | 2.76% | 55,976 | 5.11% | 1,239 | 0.16% | (22,504) | -2.2% |
| 收益費損項目合計 | 309,731 | -30.28% | 188,984 | 126.33% | 203,932 | 50.93% | 97,482 | 12.72% | (97,682) | 27.98% | 74,937 | 269.87% | 58,175 | 816.72% | 34,797 | 16.28% | 19,207 | -17.35% | 19,687 | 3.47% | 15,086 | -24.86% | 76,301 | -54.11% | 28,977 | -5.2% | 28,014 | -18.79% | 241,716 | 24.03% |
| 折舊費用 | 274,455 | -26.83% | 186,139 | 124.43% | 136,625 | 34.12% | 83,957 | 10.95% | 65,546 | -18.77% | 62,317 | 224.42% | 48,164 | 676.18% | 26,497 | 12.39% | 15,553 | -14.05% | 15,503 | 2.74% | 19,133 | -31.53% | 21,442 | -15.21% | 24,780 | -4.45% | 29,208 | -19.59% | 37,778 | 3.76% |
| 攤銷費用 | 453 | -0.04% | 515 | 0.34% | 249 | 0.06% | 237 | 0.03% | 306 | -0.09% | 199 | 0.72% | 297 | 4.17% | 457 | 0.21% | 394 | -0.36% | 274 | 0.05% | 231 | -0.38% | 171 | -0.12% | 179 | -0.03% | 565 | -0.38% | 553 | 0.05% |
| 與營業活動相關之資產及負債之淨變動合計 | (1,739,785) | 170.1% | 19,237 | 12.86% | (859,835) | -214.73% | 576,464 | 75.22% | (462,014) | 132.32% | (51,199) | -184.38% | (48,051) | -674.59% | 184,721 | 86.4% | (134,028) | 121.09% | 568,010 | 100.25% | (114,718) | 189.05% | (225,336) | 159.8% | (637,308) | 114.43% | (180,870) | 121.33% | 791,083 | 78.64% |
| 營業活動之淨現金流入(流出) | (1,022,799) | 100% | 149,591 | 100% | 400,434 | 100% | 766,400 | 100% | (349,170) | 100% | 27,768 | 100% | 7,123 | 100% | 213,801 | 100% | (110,685) | 100% | 566,573 | 100% | (60,682) | 100% | (141,007) | 100% | (556,960) | 100% | (149,077) | 100% | 1,005,973 | 100% |
營業活動之現金流-今年初累積至今
| (TWD千元) | 2026年前6個月 | 2025年前6個月 | 2024年前6個月 | 2023年前6個月 | 2022年前6個月 | 2021年前6個月 | 2020年前6個月 | 2019年前6個月 | 2018年前6個月 | 2017年前6個月 | 2016年前6個月 | 2015年前6個月 | 2014年前6個月 | 2013年前6個月 | 2012年前6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) | 889,145 | 11.48% | 807,425 | 16.14% | 1,306,969 | 20.78% | 139,622 | 2.91% | 214,798 | 5.39% | 29,511 | 0.84% | 8,521 | 0.3% | (1,451) | -0.06% | 18,817 | 0.85% | 14,256 | 0.63% | 89,867 | 3.9% | 108,366 | 3.71% | 80,668 | 4.03% | 1,702 | 0.11% | 6,865 | 0.36% |
| 收益費損項目合計 | 591,842 | -87.34% | 489,395 | 399.27% | 349,653 | 69.54% | 190,775 | 21.72% | (19,485) | 5.16% | 151,503 | -332.94% | 47,638 | -346.38% | 64,630 | 13.66% | 35,606 | -7.4% | 34,291 | 23.39% | 5,486 | -14.42% | 91,043 | -17.89% | 51,986 | -6.85% | 56,736 | -10.77% | 286,913 | 31.05% |
| 折舊費用 | 529,075 | -78.08% | 357,852 | 291.95% | 270,642 | 53.83% | 162,852 | 18.54% | 130,772 | -34.66% | 123,339 | -271.05% | 90,390 | -657.24% | 48,808 | 10.31% | 30,741 | -6.39% | 31,257 | 21.32% | 36,914 | -97.04% | 43,165 | -8.48% | 50,473 | -6.65% | 59,266 | -11.25% | 80,964 | 8.76% |
| 攤銷費用 | 909 | -0.13% | 1,065 | 0.87% | 494 | 0.1% | 506 | 0.06% | 613 | -0.16% | 391 | -0.86% | 553 | -4.02% | 919 | 0.19% | 676 | -0.14% | 570 | 0.39% | 453 | -1.19% | 406 | -0.08% | 346 | -0.05% | 964 | -0.18% | 935 | 0.1% |
| 與營業活動相關之資產及負債之淨變動合計 | (1,886,618) | 278.41% | (670,094) | -546.69% | (1,027,280) | -204.31% | 586,160 | 66.75% | (576,367) | 152.75% | (196,585) | 432.02% | (53,986) | 392.54% | 424,504 | 89.71% | (523,097) | 108.72% | 105,421 | 71.91% | (131,461) | 345.59% | (670,211) | 131.69% | (880,046) | 115.9% | (579,949) | 110.07% | 644,236 | 69.71% |
| 營業活動之淨現金流入(流出) | (677,642) | 100% | 122,573 | 100% | 502,801 | 100% | 878,207 | 100% | (377,317) | 100% | (45,504) | 100% | (13,753) | 100% | 473,181 | 100% | (481,137) | 100% | 146,592 | 100% | (38,040) | 100% | (508,928) | 100% | (759,305) | 100% | (526,888) | 100% | 924,140 | 100% |
投資活動之淨現金流
皇昌(2543) 2026年第2季「投資活動之淨現金流」單季為NT$-9.32億元、較上一季成長37.79%；而今年初至今累積為NT$-24.3億元、較去年同期衰退-25.46%。
單季
皇昌(2543) 最新公布的2026年第2季財報中，本季新增之「投資活動之淨現金流」為NT$-9.32億元，較上一季成長37.79%，為過去11年同期中的第10高。
今年初累積至今
今年前6個月投資活動之淨現金流累積為NT$-24.3億元，較去年同期衰退-25.46%，為過去11年同期中的第12高。
投資活動之淨現金流-今年初累積至今
| (TWD千元) | 2026年第二季 | 2025年第二季 | 2024年第二季 | 2023年第二季 | 2022年第二季 | 2021年第二季 | 2020年第二季 | 2019年第二季 | 2018年第二季 | 2017年第二季 | 2016年第二季 | 2015年第二季 | 2014年第二季 | 2013年第二季 | 2012年第二季 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 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) | (932,079) | 100% | (1,223,688) | 100% | (1,669,820) | 100% | (860,141) | 100% | (154,581) | 100% | (62,728) | 100% | (153,166) | 100% | (107,469) | 100% | 6,215 | 100% | (183,442) | 100% | 18,254 | 100% | 172,845 | 100% | 232,729 | 100% | 183,821 | 100% | (783,313) | 100% |
| 取得不動產、廠房及設備 | (284,293) | 30.5% | (235,096) | 19.21% | (176,203) | 10.55% | (159,342) | 18.53% | (11,878) | 7.68% | (24,649) | 39.3% | (45,433) | 29.66% | (191,613) | 178.3% | (26,650) | -428.8% | (8,367) | 4.56% | (11,129) | -60.97% | (26,449) | -15.3% | (26,243) | -11.28% | (18,577) | -10.11% | (11,192) | 1.43% |
| 處分不動產、廠房及設備 | 1,529 | -0.16% | 8,052 | -0.66% | 12,333 | -0.74% | 3,807 | -0.44% | 7,493 | -4.85% | 5,949 | -9.48% | 2,751 | -1.8% | 622 | -0.58% | 2,223 | 35.77% | 561 | -0.31% | 2,983 | 16.34% | 4,249 | 2.46% | 1,657 | 0.71% | 17,695 | 9.63% | 3,351 | -0.43% |
| 取得無形資產 | 0 | 0% | (94) | 0.01% | 0 | 0% | 0 | 0% | 0 | 0% | (89) | 0.14% | (1,237) | 0.81% | 0 | 0% | (1,560) | -25.1% | (112) | 0.06% | (229) | -1.25% | 0 | 0% | 0 | 0% | (85) | -0.05% | 209 | -0.03% |
| 處分無形資產 | ||||||||||||||||||||||||||||||
| 取得透過損益按公允價值衡量之金融資產 | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | (170,000) | -98.35% | (20,000) | -8.59% | 0 | 0% | 0 | 0% | ||||||
| 處分透過損益按公允價值衡量之金融資產 | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 15,009 | 82.22% | 150,011 | 86.79% | 20,005 | 8.6% | 0 | 0% | 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 | (8,878) | 0.95% | (37,731) | 3.08% | (25,058) | 1.5% | 32,202 | 518.13% | ||||||||||||||||||||||
| 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 | (450,294) | 52.35% | ||||||||||||||||||||||||||||
投資活動之淨現金流-今年初累積至今
| (TWD千元) | 2026年前6個月 | 2025年前6個月 | 2024年前6個月 | 2023年前6個月 | 2022年前6個月 | 2021年前6個月 | 2020年前6個月 | 2019年前6個月 | 2018年前6個月 | 2017年前6個月 | 2016年前6個月 | 2015年前6個月 | 2014年前6個月 | 2013年前6個月 | 2012年前6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) | (2,430,449) | 100% | (1,937,233) | 100% | (1,950,760) | 100% | (1,075,240) | 100% | (247,874) | 100% | (184,298) | 100% | (232,284) | 100% | (461,359) | 100% | (26,113) | 100% | (196,208) | 100% | (19,278) | 100% | 175,902 | 100% | 227,572 | 100% | 330,928 | 100% | (803,068) | 100% |
| 取得不動產、廠房及設備 | (702,479) | 28.9% | (353,293) | 18.24% | (383,329) | 19.65% | (233,779) | 21.74% | (23,953) | 9.66% | (79,259) | 43.01% | (95,467) | 41.1% | (469,066) | 101.67% | (51,244) | 196.24% | (17,733) | 9.04% | (16,320) | 84.66% | (37,323) | -21.22% | (65,133) | -28.62% | (77,715) | -23.48% | (13,057) | 1.63% |
| 處分不動產、廠房及設備 | 2,033 | -0.08% | 32,818 | -1.69% | 12,692 | -0.65% | 3,892 | -0.36% | 8,743 | -3.53% | 7,227 | -3.92% | 3,570 | -1.54% | 1,788 | -0.39% | 10,658 | -40.81% | 5,087 | -2.59% | 2,983 | -15.47% | 7,927 | 4.51% | 8,559 | 3.76% | 74,875 | 22.63% | 9,824 | -1.22% |
| 取得無形資產 | 0 | 0% | (94) | 0% | (95) | 0% | (140) | 0.01% | 0 | 0% | (395) | 0.21% | (1,837) | 0.79% | 0 | 0% | (1,873) | 7.17% | (159) | 0.08% | (267) | 1.38% | 0 | 0% | (159) | -0.07% | (85) | -0.03% | (535) | 0.07% |
| 處分無形資產 | ||||||||||||||||||||||||||||||
| 取得透過損益按公允價值衡量之金融資產 | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | (15,000) | 77.81% | (190,000) | -108.01% | (20,000) | -8.79% | (50,000) | -15.11% | 0 | 0% | ||||||
| 處分透過損益按公允價值衡量之金融資產 | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 35,015 | -181.63% | 170,014 | 96.65% | 40,015 | 17.58% | 250,145 | 75.59% | 10,010 | -1.25% | ||||||
| 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 | (8,878) | 0.37% | (37,731) | 1.95% | (25,058) | 1.28% | 16,346 | -62.6% | ||||||||||||||||||||||
| 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 | (340,294) | 31.65% | (57,511) | 23.2% | (15,714) | 8.53% | 134,886 | -58.07% | 6,105 | -1.32% | ||||||||||||||||||||
籌資活動之淨現金流
皇昌(2543) 2026年第2季「籌資活動之淨現金流」單季為NT$13.78億元、較上一季成長67.09%；而今年初至今累積為NT$22.03億元、較去年同期衰退-11.65%。
單季
皇昌(2543) 最新公布的2026年第2季財報中，本季新增之「籌資活動之淨現金流」為NT$13.78億元，較上一季成長67.09%，為過去11年同期中的第2高。
今年初累積至今
今年前6個月籌資活動之淨現金流累積為NT$22.03億元，較去年同期衰退-11.65%，為過去11年同期中的第3高。
籌資活動之淨現金流-今年初累積至今
| (TWD千元) | 2026年第二季 | 2025年第二季 | 2024年第二季 | 2023年第二季 | 2022年第二季 | 2021年第二季 | 2020年第二季 | 2019年第二季 | 2018年第二季 | 2017年第二季 | 2016年第二季 | 2015年第二季 | 2014年第二季 | 2013年第二季 | 2012年第二季 | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 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) | 1,378,407 | 100% | 467,167 | 100% | 2,400,285 | 100% | (64,550) | 100% | 486,990 | 100% | 76,672 | 100% | 221,400 | 100% | (74,086) | 100% | 32,274 | 100% | 26,132 | 100% | (38,236) | 100% | (46,836) | 100% | 315,087 | 100% | (97,626) | 100% | 24,335 | 100% |
| 短期借款增加 | 870,335 | 63.14% | 313,524 | 67.11% | 0 | 0% | 553,550 | 113.67% | 94,776 | 123.61% | (44,052) | -19.9% | 115,100 | -155.36% | 31,300 | 96.98% | 38,090 | 145.76% | 95,584 | -249.98% | (42,430) | 90.59% | (18,896) | -6% | (77,859) | 79.75% | 32,810 | 134.83% | ||
| 短期借款減少 | 0 | 0% | 0 | 0% | (135,282) | -5.64% | 2,019 | -3.13% | ||||||||||||||||||||||
| 發行公司債 | ||||||||||||||||||||||||||||||
| 償還公司債 | ||||||||||||||||||||||||||||||
| 舉借長期借款 | 1,139,532 | 82.67% | 29,669 | 6.35% | 287,837 | 11.99% | ||||||||||||||||||||||||
| 償還長期借款 | 0 | 0% | 37,747 | 8.08% | 0 | 0% | (35,548) | 55.07% | (35,273) | -7.24% | 2,950 | 3.85% | (42,887) | -19.37% | (193,481) | 261.16% | (3,261) | -10.1% | (6,833) | -26.15% | (6,833) | 17.87% | 2,459 | -5.25% | 9,905 | 3.14% | (12,392) | 12.69% | (9,044) | -37.16% |
| 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 | (661,627) | -48% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | (35,889) | 93.86% | ||||||||||||
籌資活動之淨現金流-今年初累積至今
| (TWD千元) | 2026年前6個月 | 2025年前6個月 | 2024年前6個月 | 2023年前6個月 | 2022年前6個月 | 2021年前6個月 | 2020年前6個月 | 2019年前6個月 | 2018年前6個月 | 2017年前6個月 | 2016年前6個月 | 2015年前6個月 | 2014年前6個月 | 2013年前6個月 | 2012年前6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) | 2,203,352 | 100% | 2,493,777 | 100% | 2,479,042 | 100% | (173,282) | 100% | 409,851 | 100% | 154,246 | 100% | 288,850 | 100% | (39,094) | 100% | 269,389 | 100% | 100,521 | 100% | (176,092) | 100% | 59,585 | 100% | 317,306 | 100% | (22,933) | 100% | 18,155 | 100% |
| 短期借款增加 | 1,669,163 | 75.76% | 626,238 | 25.11% | 0 | 0% | 534,752 | 130.47% | 203,536 | 131.96% | 0 | 0% | 0 | 0% | 276,900 | 102.79% | 123,553 | 122.91% | 0 | 0% | 91,723 | 153.94% | 0 | 0% | (23,113) | 100.78% | 35,673 | 196.49% | ||
| 短期借款減少 | 0 | 0% | 0 | 0% | (189,440) | -7.64% | (41,541) | 23.97% | 0 | 0% | 0 | 0% | 248,325 | 85.97% | (203,000) | 519.26% | 0 | 0% | 0 | 0% | (90,636) | 51.47% | 0 | 0% | (124,303) | -39.17% | ||||
| 發行公司債 | ||||||||||||||||||||||||||||||
| 償還公司債 | ||||||||||||||||||||||||||||||
| 舉借長期借款 | 1,229,458 | 55.8% | 29,669 | 1.19% | 445,503 | 17.97% | 0 | 0% | 0 | 0% | 0 | 0% | 75,757 | 26.23% | 219,512 | -561.5% | 0 | 0% | 7,187 | 2.27% | ||||||||||
| 償還長期借款 | 0 | 0% | 0 | 0% | 0 | 0% | (71,527) | 41.28% | (69,050) | -16.85% | (4,746) | -3.08% | 0 | 0% | 0 | 0% | (6,880) | -2.55% | (13,805) | -13.73% | (13,630) | 7.74% | (18,382) | -30.85% | 0 | 0% | (24,691) | 107.67% | (18,023) | -99.27% |
| 發放現金股利 | 0 | 0% | 0 | 0% | (20) | 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 | (754,495) | -34.24% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | (36,264) | 20.59% | ||||||||||||
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