6550
15.55
TWD-0.55 (-3.42%)
2026.10.19收盤
北極星藥業-KY－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 | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 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) | (867,435) | -12229.45% | (902,460) | -10734.63% | (558,647) | -1742.34% | (331,941) | -20464.92% | (292,936) | -16568.78% | (190,566) | -3959.4% | ||||||||||||
| 本期稅前淨利(淨損) | (867,435) | 220.64% | (902,460) | 152.27% | (558,647) | 108.38% | (331,941) | 141.42% | (292,936) | 132.98% | (190,566) | 137.98% | ||||||||||||
| 調整項目 | ||||||||||||||||||||||||
| 收益費損項目 | ||||||||||||||||||||||||
| 折舊費用 | 92,589 | -23.55% | 62,021 | -10.46% | 50,922 | -9.88% | 37,502 | -15.98% | 36,313 | -16.48% | 38,549 | -27.91% | 0 | 0 | 0 | 0 | 0 | 0 | ||||||
| 攤銷費用 | 16,090 | -4.09% | 25,861 | -4.36% | 697 | -0.14% | 234 | -0.1% | 55 | -0.02% | 52 | -0.04% | 0 | 0 | 0 | 0 | 0 | 0 | ||||||
| 預期信用減損損失(利益)數/呆帳費用提列(轉列收入)數 | 0 | 0% | 18 | 0% | (1,015) | 0.2% | ||||||||||||||||||
| 利息費用 | 7,767 | -1.98% | 25,095 | -4.23% | 15,481 | -3% | 7,845 | -3.34% | 2,499 | -1.13% | 3,020 | -2.19% | 0 | 0 | 0 | 0 | 0 | 0 | ||||||
| 利息收入 | (7,880) | 2% | (19,372) | 3.27% | (35,297) | 6.85% | (92,397) | 39.36% | (5,748) | 2.61% | (665) | 0.48% | ||||||||||||
| 股份基礎給付酬勞成本 | (19,942) | 5.07% | 27,525 | -4.64% | 35,879 | -6.96% | 41,705 | -17.77% | (2,961) | 1.34% | 18,255 | -13.22% | ||||||||||||
| 採用權益法認列之關聯企業及合資損失(利益)之份額 | 6,826 | -1.74% | 0 | 0% | 3,139 | -1.34% | 2,127 | -0.97% | 2,276 | -1.65% | ||||||||||||||
| 處分及報廢不動產、廠房及設備損失(利益) | 9,895 | -2.52% | 653 | -0.13% | (140) | 0.06% | (35) | 0.02% | (1) | 0% | ||||||||||||||
| 其他項目 | (207) | 0.05% | (202) | 0.03% | (803) | 0.16% | (194) | 0.08% | (1,032) | 0.47% | (18,902) | 13.69% | ||||||||||||
| 收益費損項目合計 | 398,211 | -101.29% | 263,722 | -44.5% | 66,311 | -12.86% | (3,739) | 1.59% | 41,122 | -18.67% | 58,310 | -42.22% | ||||||||||||
| 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 | ||||||||||||||||||||||||
| 其他應收款(增加)減少 | 14,488 | -3.69% | 21,733 | -3.67% | (44,624) | 8.66% | 842 | -0.36% | (1,287) | 0.58% | (23) | 0.02% | ||||||||||||
| 存貨(增加)減少 | (4,525) | 1.15% | (1,070) | 0.18% | (5,810) | 1.13% | ||||||||||||||||||
| 預付款項(增加)減少 | 6,289 | -1.6% | 15,226 | -2.57% | (40,367) | 7.83% | (11,257) | 4.8% | (11,598) | 5.26% | 1,336 | -0.97% | ||||||||||||
| 其他流動資產(增加)減少 | (2,262) | 0.58% | (6,055) | 1.02% | 4,352 | -0.84% | 538 | -0.23% | (1,161) | 0.53% | 13 | -0.01% | ||||||||||||
| 其他營業資產(增加)減少 | (2,729) | 0.69% | 7,562 | -1.28% | 4,135 | -0.8% | (4,702) | 2% | 39,548 | -17.95% | (1,500) | 1.09% | ||||||||||||
| 與營業活動相關之資產之淨變動合計 | 48,334 | -12.29% | 37,853 | -6.39% | (69,284) | 13.44% | (15,114) | 6.44% | 26,710 | -12.13% | 1,261 | -0.91% | ||||||||||||
| 與營業活動相關之負債之淨變動 | ||||||||||||||||||||||||
| 合約負債增加(減少) | 0 | 0% | (945) | 0.16% | 2,498 | -0.48% | ||||||||||||||||||
| 應付帳款增加(減少) | (1,970) | 0.5% | (2,891) | 0.49% | (44) | 0.01% | ||||||||||||||||||
| 其他應付款增加(減少) | 27,867 | -7.09% | 15,348 | -2.59% | 27,840 | -5.4% | 33,764 | -14.38% | 3,381 | -1.53% | (4,957) | 3.59% | ||||||||||||
| 負債準備增加(減少) | 0 | 0% | ||||||||||||||||||||||
| 與營業活動相關之負債之淨變動合計 | 25,897 | -6.59% | 11,512 | -1.94% | 30,024 | -5.82% | 33,776 | -14.39% | 3,381 | -1.53% | (4,957) | 3.59% | ||||||||||||
| 與營業活動相關之資產及負債之淨變動合計 | 74,231 | -18.88% | 49,365 | -8.33% | (39,260) | 7.62% | 18,662 | -7.95% | 30,091 | -13.66% | (3,696) | 2.68% | 0 | 0 | 0 | 0 | 0 | 0 | ||||||
| 調整項目合計 | 472,442 | -120.17% | 313,087 | -52.82% | 27,051 | -5.25% | 14,923 | -6.36% | 71,213 | -32.33% | 54,614 | -39.54% | ||||||||||||
| 營運產生之現金流入(流出) | (394,993) | 100.47% | (589,373) | 99.44% | (531,596) | 103.13% | (317,018) | 135.06% | (221,723) | 100.65% | (135,952) | 98.43% | ||||||||||||
| 收取之利息 | 7,880 | -2% | 19,372 | -3.27% | 35,297 | -6.85% | 92,397 | -39.36% | 5,748 | -2.61% | 665 | -0.48% | ||||||||||||
| 支付之利息 | (6,027) | 1.53% | (22,700) | 3.83% | (15,789) | 3.06% | (7,610) | 3.24% | (4,313) | 1.96% | (2,828) | 2.05% | ||||||||||||
| 退還(支付)之所得稅 | 0 | 0% | 12 | 0% | (3,382) | 0.66% | (2,488) | 1.06% | 0 | 0% | 0 | 0% | ||||||||||||
| 營業活動之淨現金流入(流出) | (393,140) | 100% | (592,689) | 100% | (515,470) | 100% | (234,719) | 100% | (220,288) | 100% | (138,115) | 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 | (11,648) | 332.99% | 0 | 0% | 0 | 0% | 0 | 0% | ||||||||||||||||
| 取得不動產、廠房及設備 | 8,064 | -230.53% | (178,557) | 102.11% | (713,604) | 127.3% | (71,750) | 149.59% | (17,803) | -7.07% | (8,909) | 3.69% | 0 | 0 | 0 | 0 | 0 | 0 | ||||||
| 處分不動產、廠房及設備 | 0 | 0% | 0 | 0% | 140 | -0.29% | ||||||||||||||||||
| 存出保證金增加 | 0 | 0% | (1,424) | 0.81% | 0 | 0% | (130) | 0.27% | (13,684) | -5.43% | 1 | 0% | ||||||||||||
| 存出保證金減少 | 76 | -2.17% | 0 | 0% | (7,494) | 1.34% | ||||||||||||||||||
| 取得無形資產 | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0 | 0 | 0 | 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 | ||||||
| 其他金融資產減少 | (15) | 0.43% | (288) | 0.16% | 330,913 | 131.36% | 0 | 0% | ||||||||||||||||
| 投資活動之淨現金流入(流出) | (3,498) | 100% | (174,869) | 100% | (560,577) | 100% | (47,965) | 100% | 251,915 | 100% | (241,148) | 100% | ||||||||||||
| 籌資活動之現金流量 | ||||||||||||||||||||||||
| 短期借款增加 | 0 | 0% | 613,685 | 91.39% | 0 | 0% | 0 | 0% | ||||||||||||||||
| 短期借款減少 | (12,793) | -2.15% | (14,240) | -2.12% | 0 | 0% | ||||||||||||||||||
| 舉借長期借款 | 0 | 0% | 167,042 | 24.88% | 500,000 | 97.82% | 0 | 0% | (211) | -0.22% | ||||||||||||||
| 償還長期借款 | (9,622) | -1.62% | (6,709) | -1% | 0 | 0% | ||||||||||||||||||
| 其他應付款-關係人增加 | 0 | 0% | 0 | 0% | ||||||||||||||||||||
| 租賃本金償還 | (10,285) | -1.73% | (88,855) | -13.23% | (12,477) | -2.44% | (8,529) | 423.07% | (6,038) | -0.42% | (4,723) | -4.87% | ||||||||||||
| 發放現金股利 | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0 | 0 | 0 | 0 | 0 | ||||||
| 員工執行認股權 | 0 | 0% | 558 | 0.08% | 23,603 | 4.62% | 6,513 | -323.07% | 21,168 | 1.47% | 45,931 | 47.34% | ||||||||||||
| 籌資活動之淨現金流入(流出) | 595,500 | 100% | 671,481 | 100% | 511,126 | 100% | (2,016) | 100% | 1,444,282 | 100% | 97,026 | 100% | ||||||||||||
| 匯率變動對現金及約當現金之影響 | (7,502) | (73,056) | 31,891 | 120,432 | 271,182 | (35,347) | ||||||||||||||||||
| 本期現金及約當現金增加(減少)數 | 191,360 | (169,133) | (533,030) | (164,268) | 1,747,091 | (317,584) | ||||||||||||||||||
| 期初現金及約當現金餘額 | 0 | 0 | 0 | 0 | 0 | 0 | ||||||||||||||||||
| 期末現金及約當現金餘額 | 191,360 | (169,133) | (533,030) | (164,268) | 1,747,091 | (317,584) | ||||||||||||||||||
| 現金及約當現金 | 1,346,919 | 18.24% | 946,127 | 11.56% | 2,387,482 | 26.28% | 6,632,919 | 69.84% | 7,653,155 | 80.19% | 526,661 | 17.23% | 2,284,520 | 60.36% | 133,273 | 5.41% | 255,985 | 13.67% | 62,329 | 2.87% | 155,952 | 7.06% | 296,966 | 18.85% |
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 | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 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) | (1,423,319) | -3221.34% | (1,577,029) | -9367.56% | (961,305) | -1607% | (601,399) | -33900.73% | (555,518) | -10745.03% | (354,724) | -4724.61% | (331,693) | (395,709) | (484,145) | (420,980) | (510,707) | (651,896) | ||||||
| 本期稅前淨利(淨損) | (1,423,319) | 155.39% | (1,577,029) | 130.86% | (961,305) | 104.98% | (601,399) | 132.94% | (555,518) | 141.51% | (354,724) | 140.82% | (331,693) | 129.11% | (395,709) | 105.07% | (484,145) | 128.65% | (420,980) | 130.77% | (510,707) | 123.51% | (651,896) | -333.43% |
| 調整項目 | ||||||||||||||||||||||||
| 收益費損項目 | ||||||||||||||||||||||||
| 折舊費用 | 171,282 | -18.7% | 121,725 | -10.1% | 95,240 | -10.4% | 74,783 | -16.53% | 69,859 | -17.8% | 78,989 | -31.36% | 64,728 | -25.2% | 68,526 | -18.19% | 47,039 | -12.5% | 48,980 | -15.21% | 50,761 | -12.28% | 41,131 | 21.04% |
| 攤銷費用 | 32,207 | -3.52% | 53,467 | -4.44% | 1,374 | -0.15% | 288 | -0.06% | 108 | -0.03% | 105 | -0.04% | 0 | 0% | 0 | 0% | 5,778 | -1.54% | 8,715 | -2.71% | 9,267 | -2.24% | 9,418 | 4.82% |
| 預期信用減損損失(利益)數/呆帳費用提列(轉列收入)數 | 0 | 0% | (97) | 0.01% | (473) | 0.05% | ||||||||||||||||||
| 利息費用 | 22,721 | -2.48% | 40,805 | -3.39% | 28,321 | -3.09% | 10,239 | -2.26% | 7,123 | -1.81% | 5,774 | -2.29% | 2,560 | -1% | 18,844 | -5% | 17,576 | -4.67% | 24,490 | -7.61% | 27,602 | -6.68% | 68,273 | 34.92% |
| 利息收入 | (23,414) | 2.56% | (36,101) | 3% | (92,253) | 10.07% | (165,816) | 36.65% | (8,934) | 2.28% | (3,913) | 1.55% | (16,745) | 6.52% | (255) | 0.07% | (2,718) | 0.72% | (49) | 0.02% | ||||
| 股份基礎給付酬勞成本 | (45,654) | 4.98% | 65,777 | -5.46% | 72,425 | -7.91% | 79,886 | -17.66% | 43,769 | -11.15% | 39,701 | -15.76% | 6,666 | -2.59% | (2,596) | 0.69% | 21,954 | -5.83% | 8,874 | -2.76% | 77,357 | -18.71% | 57,874 | 29.6% |
| 採用權益法認列之關聯企業及合資損失(利益)之份額 | 14,706 | -1.61% | 0 | 0% | 6,384 | -1.41% | 4,066 | -1.04% | 4,242 | -1.68% | 1,512 | -0.59% | ||||||||||||
| 處分及報廢不動產、廠房及設備損失(利益) | 9,836 | -1.07% | 51 | 0% | 653 | -0.07% | (710) | 0.16% | (35) | 0.01% | 172 | -0.07% | 455 | -0.18% | 49 | -0.01% | 971 | -0.26% | 1,006 | -0.31% | 276 | -0.07% | 21 | 0.01% |
| 非金融資產減損損失 | 293,073 | -32% | 142,725 | -11.84% | 0 | 0% | 36,386 | -14.44% | ||||||||||||||||
| 其他項目 | (414) | 0.05% | (407) | 0.03% | (1,002) | 0.11% | (602) | 0.13% | (1,232) | 0.31% | (36,399) | 14.45% | (41) | 0.02% | ||||||||||
| 收益費損項目合計 | 474,343 | -51.79% | 387,945 | -32.19% | 71,875 | -7.85% | 919 | -0.2% | 133,651 | -34.05% | 106,966 | -42.46% | 59,135 | -23.02% | 84,568 | -22.45% | 86,298 | -22.93% | 89,785 | -27.89% | 157,383 | -38.06% | 176,717 | 90.39% |
| 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 | (1,789) | 0.2% | (1,749) | 0.15% | ||||||||||||||||||||
| 其他應收款(增加)減少 | 12,668 | -1.38% | 3,251 | -0.27% | (44,441) | 4.85% | (622) | 0.14% | (949) | 0.24% | 5,794 | -2.3% | 312 | -0.12% | (1,201) | 0.32% | 2 | 0% | (1,184) | 0.37% | (201) | 0.05% | (1,903) | -0.97% |
| 存貨(增加)減少 | 9,426 | -1.03% | (33,896) | 2.81% | (9,497) | 1.04% | ||||||||||||||||||
| 預付款項(增加)減少 | 7,390 | -0.81% | 4,398 | -0.36% | (42,553) | 4.65% | (15,623) | 3.45% | (16,454) | 4.19% | (1,290) | 0.51% | (1,255) | 0.49% | (1,695) | 0.45% | (631) | 0.17% | (888) | 0.28% | 2,223 | -0.54% | (1,940) | -0.99% |
| 其他流動資產(增加)減少 | 26 | 0% | (23,036) | 1.91% | (1,084) | 0.12% | 372 | -0.08% | (1,132) | 0.29% | 115 | -0.05% | 83 | -0.03% | 1,357 | -0.36% | (7,553) | 2.01% | (2,195) | 0.68% | 10,242 | -2.48% | 689,641 | 352.73% |
| 其他營業資產(增加)減少 | 669 | -0.07% | 12,089 | -1% | (2,450) | 0.27% | (6,584) | 1.46% | 36,790 | -9.37% | (2,443) | 0.97% | (1,243) | 0.48% | (2,342) | 0.62% | ||||||||
| 與營業活動相關之資產之淨變動合計 | 28,390 | -3.1% | (38,943) | 3.23% | (97,733) | 10.67% | (22,531) | 4.98% | 21,996 | -5.6% | 4,074 | -1.62% | (2,103) | 0.82% | (3,881) | 1.03% | (8,182) | 2.17% | (4,267) | 1.33% | 12,264 | -2.97% | 685,798 | 350.76% |
| 與營業活動相關之負債之淨變動 | ||||||||||||||||||||||||
| 合約負債增加(減少) | (209) | 0.02% | (5,710) | 0.47% | 4,996 | -0.55% | ||||||||||||||||||
| 應付帳款增加(減少) | (5,955) | 0.65% | (1,660) | 0.14% | 953 | -0.1% | ||||||||||||||||||
| 其他應付款增加(減少) | 18,349 | -2% | 30,933 | -2.57% | 5,134 | -0.56% | 21,521 | -4.76% | 7,347 | -1.87% | (6,726) | 2.67% | 4,149 | -1.62% | (54,382) | 14.44% | 29,083 | -7.73% | 25,111 | -7.8% | (55,424) | 13.4% | (15,790) | -8.08% |
| 負債準備增加(減少) | (8,028) | 0.88% | ||||||||||||||||||||||
| 與營業活動相關之負債之淨變動合計 | 4,157 | -0.45% | 23,563 | -1.96% | 11,083 | -1.21% | 21,533 | -4.76% | 7,347 | -1.87% | (6,726) | 2.67% | 3,582 | -1.39% | (54,303) | 14.42% | 33,198 | -8.82% | 28,836 | -8.96% | (58,521) | 14.15% | (12,271) | -6.28% |
| 與營業活動相關之資產及負債之淨變動合計 | 32,547 | -3.55% | (15,380) | 1.28% | (86,650) | 9.46% | (998) | 0.22% | 29,343 | -7.47% | (2,652) | 1.05% | 1,479 | -0.58% | (58,184) | 15.45% | 25,016 | -6.65% | 24,569 | -7.63% | (46,257) | 11.19% | 673,527 | 344.49% |
| 調整項目合計 | 506,890 | -55.34% | 372,565 | -30.91% | (14,775) | 1.61% | (79) | 0.02% | 162,994 | -41.52% | 104,314 | -41.41% | 60,614 | -23.59% | 26,384 | -7.01% | 111,314 | -29.58% | 114,354 | -35.52% | 111,126 | -26.87% | 850,244 | 434.87% |
| 營運產生之現金流入(流出) | (916,429) | 100.05% | (1,204,464) | 99.94% | (976,080) | 106.59% | (601,478) | 132.95% | (392,524) | 99.99% | (250,410) | 99.41% | (271,079) | 105.52% | (369,325) | 98.06% | (372,831) | 99.07% | (306,626) | 95.25% | (399,581) | 96.63% | 198,348 | 101.45% |
| 收取之利息 | 23,414 | -2.56% | 36,101 | -3% | 92,253 | -10.07% | 165,816 | -36.65% | 8,934 | -2.28% | 3,913 | -1.55% | 16,745 | -6.52% | 255 | -0.07% | 2,718 | -0.72% | 49 | -0.02% | ||||
| 支付之利息 | (25,049) | 2.73% | (36,396) | 3.02% | (28,600) | 3.12% | (9,759) | 2.16% | (8,919) | 2.27% | (5,362) | 2.13% | (2,519) | 0.98% | (7,502) | 1.99% | (6,171) | 1.64% | (14,813) | 4.6% | (11,794) | 2.85% | 0 | 0% |
| 退還(支付)之所得稅 | 2,099 | -0.23% | (390) | 0.03% | (3,314) | 0.36% | (6,975) | 1.54% | (45) | 0.01% | (45) | 0.02% | (48) | 0.02% | (49) | 0.01% | (47) | 0.01% | (539) | 0.17% | (2,133) | 0.52% | (2,833) | -1.45% |
| 營業活動之淨現金流入(流出) | (915,965) | 100% | (1,205,149) | 100% | (915,741) | 100% | (452,396) | 100% | (392,554) | 100% | (251,904) | 100% | (256,901) | 100% | (376,621) | 100% | (376,331) | 100% | (321,929) | 100% | (413,508) | 100% | 195,515 | 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 | (44,030) | 28.19% | (525,050) | 60.81% | 0 | 0% | (730,800) | 87.75% | ||||||||||||||||
| 處分按攤銷後成本衡量之金融資產 | 0 | 0% | 6,800 | -0.79% | 212,019 | -21.19% | 0 | 0% | 1,131,664 | 209.23% | ||||||||||||||
| 取得不動產、廠房及設備 | (113,964) | 72.97% | (342,576) | 39.68% | (1,070,997) | 107.03% | (110,123) | 13.22% | (35,369) | -15.47% | (11,673) | -2.16% | (29,602) | 57.23% | (20,670) | 109.64% | (7,914) | 102.16% | (5,304) | 89.53% | (102,689) | 97.79% | (235,851) | 100.27% |
| 處分不動產、廠房及設備 | 1,551 | -0.99% | 0 | 0% | 900 | -0.11% | 35 | 0.02% | ||||||||||||||||
| 存出保證金增加 | 0 | 0% | (1,425) | 0.17% | 0 | 0% | (309) | 0.04% | (13,701) | -5.99% | 0 | 0% | (148) | 0.29% | 67 | -1.13% | ||||||||
| 存出保證金減少 | 286 | -0.18% | 202 | -0.02% | 3,984 | -0.4% | 0 | 0% | 25 | 0% | 0 | 0% | 695 | -3.69% | 3 | -0.04% | 757 | -0.72% | 1,579 | -0.67% | ||||
| 取得無形資產 | 0 | 0% | (1,400) | 0.16% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 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% |
| 其他金融資產減少 | (15) | 0.01% | 25 | 0% | 0 | 0% | 325,160 | 142.25% | 0 | 0% | 8,021 | -15.51% | 9,146 | -48.51% | ||||||||||
| 投資活動之淨現金流入(流出) | (156,172) | 100% | (863,424) | 100% | (1,000,635) | 100% | (832,833) | 100% | 228,579 | 100% | 540,862 | 100% | (51,729) | 100% | (18,852) | 100% | (7,747) | 100% | (5,924) | 100% | (105,012) | 100% | (235,226) | 100% |
| 籌資活動之現金流量 | ||||||||||||||||||||||||
| 短期借款增加 | 0 | 0% | 642,666 | 57.25% | 0 | 0% | 602,545 | 95.34% | 0 | 0% | 56,029 | 45.64% | 0 | 0% | 40,000 | 29.96% | 74,384 | 148.66% | 379,520 | 147.92% | 32,275 | 68.57% | 0 | |
| 短期借款減少 | (34,235) | -6.18% | (14,240) | -1.27% | (6,990) | -1.34% | 0 | 0% | (299,387) | -20.33% | 0 | 0% | (19,668) | -223.68% | (48,631) | -36.42% | (12,946) | -25.87% | (122,950) | -47.92% | ||||
| 舉借長期借款 | 0 | 0% | 589,188 | 52.48% | 523,000 | 100.42% | 0 | 0% | 29,657 | 24.16% | 37,499 | 426.46% | 0 | 0% | 14,794 | 31.43% | 0 | |||||||
| 償還長期借款 | (19,158) | -3.46% | (15,789) | -1.41% | (10,200) | -1.96% | ||||||||||||||||||
| 其他應付款-關係人增加 | 0 | 0% | 17,090 | 1.52% | ||||||||||||||||||||
| 租賃本金償還 | (20,505) | -3.7% | (99,248) | -8.84% | (23,734) | -4.56% | (16,569) | -2.62% | (11,776) | -0.8% | (9,351) | -7.62% | (9,038) | -102.79% | (12,075) | -9.04% | ||||||||
| 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 | |
| 現金增資 | 628,200 | 113.33% | 0 | 0% | 1,728,539 | 117.36% | 0 | 0% | 154,229 | 115.51% | ||||||||||||||
| 員工執行認股權 | 0 | 0% | 2,928 | 0.26% | 38,717 | 7.43% | 46,032 | 7.28% | 55,426 | 3.76% | 46,428 | 37.82% | 0 | 0% | 3,830 | 7.65% | ||||||||
| 籌資活動之淨現金流入(流出) | 554,302 | 100% | 1,122,595 | 100% | 520,793 | 100% | 632,008 | 100% | 1,472,802 | 100% | 122,763 | 100% | 8,793 | 100% | 133,523 | 100% | 50,038 | 100% | 256,570 | 100% | 47,069 | 100% | 0 | |
| 匯率變動對現金及約當現金之影響 | 34,358 | (41,348) | 167,584 | 61,416 | 466,927 | (35,745) | (25,000) | 2,947 | (1,661) | 1,857 | (1,417) | (19,070) | ||||||||||||
| 本期現金及約當現金增加(減少)數 | (483,477) | (987,326) | (1,227,999) | (591,805) | 1,775,754 | 375,976 | (324,837) | (259,003) | (335,701) | (69,426) | (472,868) | (58,781) | ||||||||||||
| 期初現金及約當現金餘額 | 1,830,396 | 1,946,210 | 3,615,481 | 7,224,724 | 5,877,401 | 150,685 | 2,609,357 | 392,276 | 591,686 | 131,755 | 628,820 | 355,747 | ||||||||||||
| 期末現金及約當現金餘額 | 1,346,919 | 958,884 | 2,387,482 | 6,632,919 | 7,653,155 | 526,661 | 2,284,520 | 133,273 | 255,985 | 62,329 | 155,952 | 296,966 | ||||||||||||
| 現金及約當現金 | 1,346,919 | 18.24% | 946,127 | 11.56% | 2,387,482 | 26.28% | 6,632,919 | 69.84% | 7,653,155 | 80.19% | 526,661 | 17.23% | 2,284,520 | 60.36% | 133,273 | 5.41% | 255,985 | 13.67% | 62,329 | 2.87% | 155,952 | 7.06% | 296,966 | 18.85% |
| 分類至待出售(非流動)資產(或處分群組)之現金及約當現金 | 0 | 12,757 | ||||||||||||||||||||||
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
北極星藥業-KY(6550) 2026年第2季「營業活動之現金流」單季為NT$-3.93億元、較上一季成長24.8%；而今年初至今累積為NT$-9.16億元、較去年同期成長24%。
單季
北極星藥業-KY(6550) 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$-3.93億元，較上一季成長24.8%，為過去11年同期中的第4高。
同時北極星藥業-KY過去3年、5年與10年的「第2季營業活動之現金流年化成長率」分別為-18.76%、-23.27%與--。
其中稅前淨利為NT$-8.67億元，收益費損相關之調整項目為NT$3.98億元，所得稅/利息等之影響數為NT$185萬元
今年初累積至今
今年前6個月營業活動之現金流累積為NT$-9.16億元，較去年同期成長24%，為過去11年同期中的第11高。
同時北極星藥業-KY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-26.51%、-29.46%與-8.28%。
其中稅前淨利為NT$-14.23億元，收益費損相關之調整項目為NT$4.74億元，所得稅/利息等之影響數為NT$46.4萬元
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 | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 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) | (867,435) | -12229.45% | (902,460) | -10734.63% | (558,647) | -1742.34% | (331,941) | -20464.92% | (292,936) | -16568.78% | (190,566) | -3959.4% | ||||||||||||
| 收益費損項目合計 | 398,211 | -101.29% | 263,722 | -44.5% | 66,311 | -12.86% | (3,739) | 1.59% | 41,122 | -18.67% | 58,310 | -42.22% | ||||||||||||
| 折舊費用 | 92,589 | -23.55% | 62,021 | -10.46% | 50,922 | -9.88% | 37,502 | -15.98% | 36,313 | -16.48% | 38,549 | -27.91% | 0 | 0 | 0 | 0 | 0 | 0 | ||||||
| 攤銷費用 | 16,090 | -4.09% | 25,861 | -4.36% | 697 | -0.14% | 234 | -0.1% | 55 | -0.02% | 52 | -0.04% | 0 | 0 | 0 | 0 | 0 | 0 | ||||||
| 與營業活動相關之資產及負債之淨變動合計 | 74,231 | -18.88% | 49,365 | -8.33% | (39,260) | 7.62% | 18,662 | -7.95% | 30,091 | -13.66% | (3,696) | 2.68% | 0 | 0 | 0 | 0 | 0 | 0 | ||||||
| 營業活動之淨現金流入(流出) | (393,140) | 100% | (592,689) | 100% | (515,470) | 100% | (234,719) | 100% | (220,288) | 100% | (138,115) | 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 | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 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) | (1,423,319) | -3221.34% | (1,577,029) | -9367.56% | (961,305) | -1607% | (601,399) | -33900.73% | (555,518) | -10745.03% | (354,724) | -4724.61% | (331,693) | (395,709) | (484,145) | (420,980) | (510,707) | (651,896) | ||||||
| 收益費損項目合計 | 474,343 | -51.79% | 387,945 | -32.19% | 71,875 | -7.85% | 919 | -0.2% | 133,651 | -34.05% | 106,966 | -42.46% | 59,135 | -23.02% | 84,568 | -22.45% | 86,298 | -22.93% | 89,785 | -27.89% | 157,383 | -38.06% | 176,717 | 90.39% |
| 折舊費用 | 171,282 | -18.7% | 121,725 | -10.1% | 95,240 | -10.4% | 74,783 | -16.53% | 69,859 | -17.8% | 78,989 | -31.36% | 64,728 | -25.2% | 68,526 | -18.19% | 47,039 | -12.5% | 48,980 | -15.21% | 50,761 | -12.28% | 41,131 | 21.04% |
| 攤銷費用 | 32,207 | -3.52% | 53,467 | -4.44% | 1,374 | -0.15% | 288 | -0.06% | 108 | -0.03% | 105 | -0.04% | 0 | 0% | 0 | 0% | 5,778 | -1.54% | 8,715 | -2.71% | 9,267 | -2.24% | 9,418 | 4.82% |
| 與營業活動相關之資產及負債之淨變動合計 | 32,547 | -3.55% | (15,380) | 1.28% | (86,650) | 9.46% | (998) | 0.22% | 29,343 | -7.47% | (2,652) | 1.05% | 1,479 | -0.58% | (58,184) | 15.45% | 25,016 | -6.65% | 24,569 | -7.63% | (46,257) | 11.19% | 673,527 | 344.49% |
| 營業活動之淨現金流入(流出) | (915,965) | 100% | (1,205,149) | 100% | (915,741) | 100% | (452,396) | 100% | (392,554) | 100% | (251,904) | 100% | (256,901) | 100% | (376,621) | 100% | (376,331) | 100% | (321,929) | 100% | (413,508) | 100% | 195,515 | 100% |
投資活動之淨現金流
北極星藥業-KY(6550) 2026年第2季「投資活動之淨現金流」單季為NT$-350萬元、較上一季成長97.71%；而今年初至今累積為NT$-1.56億元、較去年同期成長81.91%。
單季
北極星藥業-KY(6550) 最新公布的2026年第2季財報中，本季新增之「投資活動之淨現金流」為NT$-350萬元，較上一季成長97.71%，為過去11年同期中的第2高。
今年初累積至今
今年前6個月投資活動之淨現金流累積為NT$-1.56億元，較去年同期成長81.91%，為過去11年同期中的第8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 | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 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) | (3,498) | 100% | (174,869) | 100% | (560,577) | 100% | (47,965) | 100% | 251,915 | 100% | (241,148) | 100% | ||||||||||||
| 取得不動產、廠房及設備 | 8,064 | -230.53% | (178,557) | 102.11% | (713,604) | 127.3% | (71,750) | 149.59% | (17,803) | -7.07% | (8,909) | 3.69% | 0 | 0 | 0 | 0 | 0 | 0 | ||||||
| 處分不動產、廠房及設備 | 0 | 0% | 0 | 0% | 140 | -0.29% | ||||||||||||||||||
| 取得無形資產 | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0 | 0 | 0 | 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 | 0 | 0% | 0 | 0% | (47,546) | -18.87% | (21,464) | 8.9% | ||||||||||||||||
| 處分透過損益按公允價值衡量之金融資產 | ||||||||||||||||||||||||
| 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 | (11,648) | 332.99% | 0 | 0% | 0 | 0% | 0 | 0% | ||||||||||||||||
| 處分按攤銷後成本衡量之金融資產 | 6,800 | -3.89% | 162,250 | -28.94% | 0 | 0% | 240,940 | -99.91% | ||||||||||||||||
| 按攤銷後成本衡量之金融資產到期還本 | ||||||||||||||||||||||||
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 | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 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) | (156,172) | 100% | (863,424) | 100% | (1,000,635) | 100% | (832,833) | 100% | 228,579 | 100% | 540,862 | 100% | (51,729) | 100% | (18,852) | 100% | (7,747) | 100% | (5,924) | 100% | (105,012) | 100% | (235,226) | 100% |
| 取得不動產、廠房及設備 | (113,964) | 72.97% | (342,576) | 39.68% | (1,070,997) | 107.03% | (110,123) | 13.22% | (35,369) | -15.47% | (11,673) | -2.16% | (29,602) | 57.23% | (20,670) | 109.64% | (7,914) | 102.16% | (5,304) | 89.53% | (102,689) | 97.79% | (235,851) | 100.27% |
| 處分不動產、廠房及設備 | 1,551 | -0.99% | 0 | 0% | 900 | -0.11% | 35 | 0.02% | ||||||||||||||||
| 取得無形資產 | 0 | 0% | (1,400) | 0.16% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 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 | 0 | 0% | (13,677) | 1.64% | (47,546) | -20.8% | (57,893) | -10.7% | ||||||||||||||||
| 處分透過損益按公允價值衡量之金融資產 | ||||||||||||||||||||||||
| 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 | (44,030) | 28.19% | (525,050) | 60.81% | 0 | 0% | (730,800) | 87.75% | ||||||||||||||||
| 處分按攤銷後成本衡量之金融資產 | 0 | 0% | 6,800 | -0.79% | 212,019 | -21.19% | 0 | 0% | 1,131,664 | 209.23% | ||||||||||||||
| 按攤銷後成本衡量之金融資產到期還本 | ||||||||||||||||||||||||
籌資活動之淨現金流
北極星藥業-KY(6550) 2026年第2季「籌資活動之淨現金流」單季為NT$5.96億元、較上一季成長1545.46%；而今年初至今累積為NT$5.54億元、較去年同期衰退-50.62%。
單季
北極星藥業-KY(6550) 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$5.96億元，較上一季成長1545.46%，為過去11年同期中的第3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$5.54億元，較去年同期衰退-50.62%，為過去11年同期中的第4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 | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 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) | 595,500 | 100% | 671,481 | 100% | 511,126 | 100% | (2,016) | 100% | 1,444,282 | 100% | 97,026 | 100% | ||||||||||||
| 短期借款增加 | 0 | 0% | 613,685 | 91.39% | 0 | 0% | 0 | 0% | ||||||||||||||||
| 短期借款減少 | (12,793) | -2.15% | (14,240) | -2.12% | 0 | 0% | ||||||||||||||||||
| 發行公司債 | ||||||||||||||||||||||||
| 償還公司債 | ||||||||||||||||||||||||
| 舉借長期借款 | 0 | 0% | 167,042 | 24.88% | 500,000 | 97.82% | 0 | 0% | (211) | -0.22% | ||||||||||||||
| 償還長期借款 | (9,622) | -1.62% | (6,709) | -1% | 0 | 0% | ||||||||||||||||||
| 發放現金股利 | 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 | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 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) | 554,302 | 100% | 1,122,595 | 100% | 520,793 | 100% | 632,008 | 100% | 1,472,802 | 100% | 122,763 | 100% | 8,793 | 100% | 133,523 | 100% | 50,038 | 100% | 256,570 | 100% | 47,069 | 100% | 0 | |
| 短期借款增加 | 0 | 0% | 642,666 | 57.25% | 0 | 0% | 602,545 | 95.34% | 0 | 0% | 56,029 | 45.64% | 0 | 0% | 40,000 | 29.96% | 74,384 | 148.66% | 379,520 | 147.92% | 32,275 | 68.57% | 0 | |
| 短期借款減少 | (34,235) | -6.18% | (14,240) | -1.27% | (6,990) | -1.34% | 0 | 0% | (299,387) | -20.33% | 0 | 0% | (19,668) | -223.68% | (48,631) | -36.42% | (12,946) | -25.87% | (122,950) | -47.92% | ||||
| 發行公司債 | ||||||||||||||||||||||||
| 償還公司債 | ||||||||||||||||||||||||
| 舉借長期借款 | 0 | 0% | 589,188 | 52.48% | 523,000 | 100.42% | 0 | 0% | 29,657 | 24.16% | 37,499 | 426.46% | 0 | 0% | 14,794 | 31.43% | 0 | |||||||
| 償還長期借款 | (19,158) | -3.46% | (15,789) | -1.41% | (10,200) | -1.96% | ||||||||||||||||||
| 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 | |
| 庫藏股票買回成本 | ||||||||||||||||||||||||
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