6732
149.5
TWD+0.50 (0.34%)
2026.10.20收盤
昇佳電子－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 | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 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) | 105,446 | 10.61% | 60,627 | 5.01% | 134,532 | 11.96% | 182,205 | 16.43% | 300,850 | 26.84% | 536,490 | 35.8% | 311,413 | 30.4% | 413,092 | 33.3% | ||
| 本期稅前淨利(淨損) | 105,446 | 92.14% | 60,627 | 55.26% | 134,532 | -67.09% | 182,205 | 74.74% | 300,850 | 152.86% | 536,490 | 144.13% | 311,413 | -341.06% | 413,092 | 90.27% | ||
| 調整項目 | ||||||||||||||||||
| 收益費損項目 | ||||||||||||||||||
| 折舊費用 | 21,149 | 18.48% | 23,853 | 21.74% | 21,247 | -10.6% | 19,131 | 7.85% | 24,000 | 12.19% | 25,772 | 6.92% | 17,835 | -19.53% | 10,917 | 2.39% | 0 | |
| 攤銷費用 | 6,489 | 5.67% | 9,731 | 8.87% | 8,487 | -4.23% | 6,686 | 2.74% | 7,479 | 3.8% | 7,225 | 1.94% | 1,099 | -1.2% | 517 | 0.11% | 0 | |
| 透過損益按公允價值衡量金融資產及負債之淨損失(利益) | (10,222) | -8.93% | 3,307 | 3.01% | (3,453) | 1.72% | (2,788) | -1.14% | 12,505 | 6.35% | (11,258) | -3.02% | ||||||
| 利息費用 | 66 | 0.06% | 936 | 0.85% | 1,416 | -0.71% | 30 | 0.01% | 190 | 0.1% | 100 | 0.03% | 594 | -0.65% | 177 | 0.04% | 0 | |
| 利息收入 | (12,649) | -11.05% | (12,350) | -11.26% | (12,594) | 6.28% | (11,269) | -4.62% | (6,183) | -3.14% | (5,571) | -1.5% | (5,561) | 6.09% | (1,385) | -0.3% | ||
| 股利收入 | (38,268) | -33.44% | (16,552) | -15.09% | (7,272) | 3.63% | 0 | 0% | (5,140) | -2.61% | ||||||||
| 處分投資損失(利益) | 0 | 0% | ||||||||||||||||
| 非金融資產減損損失 | 6,497 | 5.68% | 7,336 | 6.69% | 7,002 | -3.49% | 5,828 | 2.39% | 7,886 | 4.01% | 3,296 | 0.89% | (597) | 0.65% | 24,607 | 5.38% | ||
| 未實現外幣兌換損失(利益) | (1,925) | -1.68% | 8,989 | 8.19% | 1,407 | -0.7% | (1,769) | -0.73% | 1,617 | 0.82% | 1,747 | 0.47% | 2,205 | -2.41% | (1,757) | -0.38% | ||
| 收益費損項目合計 | (28,863) | -25.22% | 24,015 | 21.89% | 14,767 | -7.36% | 15,861 | 6.51% | 42,354 | 21.52% | 21,311 | 5.73% | 49,479 | -54.19% | 33,086 | 7.23% | ||
| 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 | ||||||||||||||||||
| 應收帳款(增加)減少 | 4,282 | 3.74% | (5,654) | -5.15% | (10,591) | 5.28% | (55,871) | -22.92% | (12,904) | -6.56% | (35,516) | -9.54% | 42,067 | -46.07% | (121,155) | -26.47% | ||
| 應收帳款-關係人(增加)減少 | 51,587 | 45.08% | (59,497) | -54.23% | (31,091) | 15.51% | (20,149) | -8.26% | 449,927 | 228.61% | (7,844) | -2.11% | 24,826 | -27.19% | (107,695) | -23.53% | ||
| 其他應收款(增加)減少 | 15,446 | 13.5% | 16,593 | 15.12% | 21,120 | -10.53% | (2,325) | -0.95% | 11,907 | 6.05% | 53,053 | 14.25% | 30,296 | -33.18% | 5,449 | 1.19% | ||
| 存貨(增加)減少 | 46,494 | 40.63% | 114,415 | 104.28% | 14,823 | -7.39% | 155,792 | 63.9% | (256,525) | -130.34% | (123,493) | -33.18% | (9,599) | 10.51% | (100,590) | -21.98% | ||
| 預付款項(增加)減少 | 2,313 | 2.02% | (15,769) | -14.37% | (30,608) | 15.26% | (7,849) | -3.22% | (17,715) | -9% | (23,249) | -6.25% | (34,071) | 37.31% | (22,371) | -4.89% | ||
| 其他流動資產(增加)減少 | (637) | -0.56% | 173 | 0.16% | 6,012 | -3% | (1,539) | -0.63% | (202) | -0.1% | 347 | 0.09% | ||||||
| 與營業活動相關之資產之淨變動合計 | 119,485 | 104.4% | 50,261 | 45.81% | (30,335) | 15.13% | 68,059 | 27.92% | 174,488 | 88.66% | (136,702) | -36.73% | 53,519 | -58.61% | (346,362) | -75.69% | ||
| 與營業活動相關之負債之淨變動 | ||||||||||||||||||
| 應付帳款增加(減少) | (76,361) | -66.72% | (31,120) | -28.36% | (208,198) | 103.83% | 131,419 | 53.91% | 36,570 | 18.58% | 120,873 | 32.47% | (281,719) | 308.54% | 303,583 | 66.34% | ||
| 其他應付款增加(減少) | (16,450) | -14.37% | 1,434 | 1.31% | (8,653) | 4.32% | (11,014) | -4.52% | (22,684) | -11.53% | 6,399 | 1.72% | 11,075 | -12.13% | 75,135 | 16.42% | ||
| 其他應付款-關係人增加(減少) | 2,002 | 1.75% | 16,893 | 15.4% | 4,552 | -2.27% | 5,398 | 2.21% | 7,391 | 3.76% | 4,735 | 1.27% | 5,840 | -6.4% | 959 | 0.21% | ||
| 其他流動負債增加(減少) | (336) | -0.29% | (874) | -0.8% | (477) | 0.24% | 1,186 | 0.49% | (1,809) | -0.92% | 3,647 | 0.98% | (2,775) | 3.04% | 1,609 | 0.35% | ||
| 其他營業負債增加(減少) | (5,573) | -4.87% | (22,124) | -20.16% | (24,981) | 12.46% | (29,960) | -12.29% | (64,104) | -32.57% | (10,033) | -2.7% | (58,697) | 64.29% | 22,111 | 4.83% | ||
| 與營業活動相關之負債之淨變動合計 | (96,718) | -84.51% | (35,791) | -32.62% | (237,757) | 118.57% | 97,029 | 39.8% | (44,636) | -22.68% | 125,621 | 33.75% | (326,276) | 357.34% | 403,397 | 88.15% | ||
| 與營業活動相關之資產及負債之淨變動合計 | 22,767 | 19.89% | 14,470 | 13.19% | (268,092) | 133.7% | 165,088 | 67.72% | 129,852 | 65.98% | (11,081) | -2.98% | (272,757) | 298.73% | 57,035 | 12.46% | 0 | |
| 調整項目合計 | (6,096) | -5.33% | 38,485 | 35.08% | (253,325) | 126.33% | 180,949 | 74.22% | 172,206 | 87.5% | 10,230 | 2.75% | (223,278) | 244.54% | 90,121 | 19.69% | ||
| 營運產生之現金流入(流出) | 99,350 | 86.81% | 99,112 | 90.33% | (118,793) | 59.24% | 363,154 | 148.96% | 473,056 | 240.36% | 546,720 | 146.88% | 88,135 | -96.53% | 503,213 | 109.96% | ||
| 收取之利息 | 16,625 | 14.53% | 17,964 | 16.37% | 18,122 | -9.04% | 17,299 | 7.1% | 8,177 | 4.15% | 9,496 | 2.55% | 6,054 | -6.63% | 648 | 0.14% | ||
| 支付之利息 | (66) | -0.06% | (925) | -0.84% | (1,416) | 0.71% | (20) | -0.01% | (172) | -0.09% | (12) | 0% | (538) | 0.59% | (119) | -0.03% | ||
| 退還(支付)之所得稅 | (1,465) | -1.28% | (6,429) | -5.86% | (98,434) | 49.09% | (136,643) | -56.05% | (284,248) | -144.43% | (183,973) | -49.42% | (184,958) | 202.57% | (46,112) | -10.08% | ||
| 營業活動之淨現金流入(流出) | 114,444 | 100% | 109,722 | 100% | (200,521) | 100% | 243,790 | 100% | 196,813 | 100% | 372,231 | 100% | (91,307) | 100% | 457,630 | 100% | ||
| 投資活動之現金流量 | ||||||||||||||||||
| 取得透過其他綜合損益按公允價值衡量之金融資產 | (139,754) | 694.12% | 0 | 0% | (68,661) | -6.6% | (21,864) | -2.65% | ||||||||||
| 處分透過其他綜合損益按公允價值衡量之金融資產 | 17,746 | -88.14% | 75,266 | 47.81% | 16,133 | -11.8% | 0 | 0% | 0 | 0% | ||||||||
| 取得按攤銷後成本衡量之金融資產 | (365,478) | 1815.23% | (266,538) | -169.31% | (814,000) | 595.61% | (364,000) | 402.31% | (264,000) | -25.38% | (514,000) | -62.29% | (2,105,000) | 128.39% | (510,800) | 99.75% | ||
| 按攤銷後成本衡量之金融資產到期還本 | 865,439 | -4298.4% | 466,500 | 296.33% | 811,500 | -593.78% | 264,000 | -291.79% | 1,452,100 | 139.6% | 1,394,263 | 168.97% | 510,000 | -31.11% | ||||
| 取得透過損益按公允價值衡量之金融資產 | (448,059) | 2225.38% | (23,725) | -15.07% | (61,849) | 45.26% | (20,200) | 22.33% | (80,150) | -7.71% | (27,030) | -3.28% | ||||||
| 處分透過損益按公允價值衡量之金融資產 | 269,589 | -1338.97% | 38,263 | 24.31% | 955 | -0.7% | 40,012 | -44.22% | 2,686 | 0.26% | 9,300 | 1.13% | ||||||
| 取得不動產、廠房及設備 | (17,247) | 85.66% | (15,564) | -9.89% | (26,670) | 19.51% | (8,698) | 9.61% | (19,675) | -1.89% | (8,905) | -1.08% | (10,251) | 0.63% | 628 | -0.12% | 0 | |
| 取得無形資產 | (2,370) | 11.77% | (13,175) | -8.37% | (3,836) | 2.81% | (3,267) | 3.61% | (2,097) | -0.2% | (2,808) | -0.34% | (2,510) | 0.15% | (1,908) | 0.37% | 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 | |
| 預付設備款減少 | 0 | 0% | ||||||||||||||||
| 收取之股利 | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 1 | 0% | ||||||||
| 投資活動之淨現金流入(流出) | (20,134) | 100% | 157,424 | 100% | (136,667) | 100% | (90,477) | 100% | 1,040,204 | 100% | 825,150 | 100% | (1,639,539) | 100% | (512,084) | 100% | ||
| 籌資活動之現金流量 | ||||||||||||||||||
| 短期借款增加 | 6,323 | -2.34% | 379,900 | -94.41% | 473,446 | -77.22% | 6,097 | -0.83% | 29,405 | -1.76% | 22,392 | -949.22% | 269,776 | 12.48% | ||||
| 短期借款減少 | (6,323) | 2.34% | (292,435) | 72.67% | (473,446) | 77.22% | (6,097) | 0.83% | (199,500) | 11.96% | (22,392) | 949.22% | (240,961) | -11.14% | ||||
| 租賃本金償還 | (782) | 0.29% | (754) | 0.19% | (822) | 0.13% | (1,432) | 0.19% | (1,420) | 0.09% | (2,359) | 100% | (1,068) | -0.05% | (1,068) | 0.66% | ||
| 發放現金股利 | 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) | (269,801) | 100% | (402,415) | 100% | (613,088) | 100% | (735,121) | 100% | (1,667,709) | 100% | (2,359) | 100% | 2,162,102 | 100% | (161,089) | 100% | ||
| 匯率變動對現金及約當現金之影響 | (43) | (16,878) | 2,431 | 4,738 | 18,004 | (8,005) | (6,989) | 1,068 | ||||||||||
| 本期現金及約當現金增加(減少)數 | (175,534) | (152,147) | (947,845) | (577,070) | (412,688) | 1,187,017 | 424,267 | (214,475) | ||||||||||
| 期初現金及約當現金餘額 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||||||||||
| 期末現金及約當現金餘額 | (175,534) | (152,147) | (947,845) | (577,070) | (412,688) | 1,187,017 | 424,267 | (214,475) | ||||||||||
| 現金及約當現金 | 656,463 | 11.44% | 1,570,208 | 29.7% | 809,620 | 14.75% | 1,667,160 | 31.54% | 1,814,430 | 30.02% | 3,402,027 | 48.36% | 1,895,897 | 32.02% | 491,204 | 23.84% | 151,555 | 22.64% |
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 | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 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) | 226,614 | 11.12% | 177,909 | 7.49% | 385,068 | 16.06% | 305,383 | 15.42% | 712,757 | 28.86% | 887,167 | 32.06% | 725,953 | 30.57% | 624,738 | 31.94% | 12,918 | 2.57% |
| 本期稅前淨利(淨損) | 226,614 | 120.81% | 177,909 | 101.1% | 385,068 | -322.74% | 305,383 | 63.59% | 712,757 | 211.21% | 887,167 | 126.48% | 725,953 | 194.6% | 624,738 | 102.64% | 12,918 | 25.27% |
| 調整項目 | ||||||||||||||||||
| 收益費損項目 | ||||||||||||||||||
| 折舊費用 | 42,781 | 22.81% | 46,908 | 26.66% | 41,270 | -34.59% | 38,239 | 7.96% | 46,673 | 13.83% | 49,968 | 7.12% | 36,876 | 9.88% | 22,262 | 3.66% | 18,245 | 35.68% |
| 攤銷費用 | 12,500 | 6.66% | 18,458 | 10.49% | 16,681 | -13.98% | 13,344 | 2.78% | 14,970 | 4.44% | 14,287 | 2.04% | 1,933 | 0.52% | 1,021 | 0.17% | 617 | 1.21% |
| 透過損益按公允價值衡量金融資產及負債之淨損失(利益) | (17,733) | -9.45% | 1,576 | 0.9% | (5,007) | 4.2% | (6,670) | -1.39% | 10,820 | 3.21% | (19,577) | -2.79% | ||||||
| 利息費用 | 582 | 0.31% | 2,028 | 1.15% | 2,965 | -2.49% | 62 | 0.01% | 376 | 0.11% | 186 | 0.03% | 780 | 0.21% | 334 | 0.05% | 251 | 0.49% |
| 利息收入 | (23,357) | -12.45% | (24,866) | -14.13% | (25,264) | 21.17% | (22,324) | -4.65% | (13,004) | -3.85% | (10,997) | -1.57% | (10,264) | -2.75% | (2,323) | -0.38% | (138) | -0.27% |
| 股利收入 | (58,636) | -31.26% | (24,652) | -14.01% | (9,102) | 7.63% | (1,392) | -0.29% | (9,465) | -2.8% | ||||||||
| 處分投資損失(利益) | (2,928) | -1.56% | (1,235) | -0.7% | (1,473) | 1.23% | ||||||||||||
| 非金融資產減損損失 | 11,834 | 6.31% | 11,977 | 6.81% | 9,867 | -8.27% | 19,243 | 4.01% | 16,281 | 4.82% | 8,174 | 1.17% | 1,141 | 0.31% | 29,833 | 4.9% | 6,901 | 13.5% |
| 未實現外幣兌換損失(利益) | (8,713) | -4.64% | 3,647 | 2.07% | (10,392) | 8.71% | (446) | -0.09% | (11,345) | -3.36% | 3,637 | 0.52% | 2,959 | 0.79% | (1,984) | -0.33% | (1,130) | -2.21% |
| 收益費損項目合計 | (43,670) | -23.28% | 33,841 | 19.23% | 19,545 | -16.38% | 40,078 | 8.35% | 55,306 | 16.39% | 45,678 | 6.51% | 67,329 | 18.05% | 49,173 | 8.08% | 24,730 | 48.37% |
| 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 | ||||||||||||||||||
| 應收帳款(增加)減少 | 25,013 | 13.33% | 17,461 | 9.92% | 62,537 | -52.41% | (13,259) | -2.76% | (12,861) | -3.81% | (18,815) | -2.68% | 39,305 | 10.54% | (142,356) | -23.39% | (59,344) | -116.07% |
| 應收帳款-關係人(增加)減少 | 118,280 | 63.06% | (46,088) | -26.19% | (56,110) | 47.03% | (137,234) | -28.58% | 245,089 | 72.63% | (18,714) | -2.67% | 27,798 | 7.45% | (166,811) | -27.41% | 3,565 | 6.97% |
| 其他應收款(增加)減少 | 5,347 | 2.85% | (3,152) | -1.79% | (1,657) | 1.39% | (3,752) | -0.78% | (6) | 0% | 34 | 0% | 40 | 0.01% | 22,009 | 3.62% | (201) | -0.39% |
| 存貨(增加)減少 | 3,971 | 2.12% | 135,002 | 76.72% | (155,455) | 130.29% | 289,553 | 60.3% | (358,323) | -106.18% | (113,156) | -16.13% | (167,200) | -44.82% | (56,002) | -9.2% | (45,054) | -88.12% |
| 預付款項(增加)減少 | 18,736 | 9.99% | (5,418) | -3.08% | (4,632) | 3.88% | 3,192 | 0.66% | 5,878 | 1.74% | 5,652 | 0.81% | (19,679) | -5.28% | 684 | 0.11% | (6,661) | -13.03% |
| 其他流動資產(增加)減少 | (55) | -0.03% | 790 | 0.45% | 669 | -0.56% | (1,360) | -0.28% | 678 | 0.2% | 1,339 | 0.19% | ||||||
| 與營業活動相關之資產之淨變動合計 | 171,292 | 91.32% | 98,595 | 56.03% | (154,648) | 129.62% | 137,140 | 28.56% | (119,545) | -35.42% | (143,660) | -20.48% | (119,736) | -32.1% | (342,476) | -56.27% | (107,695) | -210.64% |
| 與營業活動相關之負債之淨變動 | ||||||||||||||||||
| 應付帳款增加(減少) | (163,589) | -87.21% | (108,314) | -61.55% | (265,598) | 222.61% | 234,799 | 48.9% | 44 | 0.01% | 44,750 | 6.38% | (140,342) | -37.62% | 186,707 | 30.68% | 124,649 | 243.8% |
| 其他應付款增加(減少) | (18,697) | -9.97% | (24,879) | -14.14% | (26,692) | 22.37% | (101,527) | -21.14% | (12,466) | -3.69% | 16,951 | 2.42% | 33,389 | 8.95% | 89,915 | 14.77% | (5,838) | -11.42% |
| 其他應付款-關係人增加(減少) | (4,233) | -2.26% | 9,283 | 5.28% | 102 | -0.09% | (5,790) | -1.21% | 4,308 | 1.28% | 2,851 | 0.41% | 5,633 | 1.51% | 4,511 | 0.74% | (785) | -1.54% |
| 其他流動負債增加(減少) | 2,664 | 1.42% | (16,291) | -9.26% | 2,928 | -2.45% | 2,798 | 0.58% | 183 | 0.05% | (2,824) | -0.4% | 1,174 | 0.31% | 1,503 | 0.25% | 4,155 | 8.13% |
| 其他營業負債增加(減少) | 5,033 | 2.68% | (12,080) | -6.86% | (3,650) | 3.06% | (19,489) | -4.06% | (30,528) | -9.05% | 19,228 | 2.74% | (22,654) | -6.07% | 39,134 | 6.43% | 2,484 | 4.86% |
| 與營業活動相關之負債之淨變動合計 | (178,822) | -95.33% | (152,281) | -86.54% | (292,910) | 245.5% | 110,791 | 23.07% | (38,459) | -11.4% | 80,956 | 11.54% | (122,800) | -32.92% | 321,770 | 52.87% | 121,292 | 237.23% |
| 與營業活動相關之資產及負債之淨變動合計 | (7,530) | -4.01% | (53,686) | -30.51% | (447,558) | 375.11% | 247,931 | 51.63% | (158,004) | -46.82% | (62,704) | -8.94% | (242,536) | -65.01% | (20,706) | -3.4% | 13,597 | 26.59% |
| 調整項目合計 | (51,200) | -27.3% | (19,845) | -11.28% | (428,013) | 358.73% | 288,009 | 59.98% | (102,698) | -30.43% | (17,026) | -2.43% | (175,207) | -46.97% | 28,467 | 4.68% | 38,327 | 74.96% |
| 營運產生之現金流入(流出) | 175,414 | 93.51% | 158,064 | 89.82% | (42,945) | 35.99% | 593,392 | 123.57% | 610,059 | 180.78% | 870,141 | 124.05% | 550,746 | 147.63% | 653,205 | 107.32% | 51,245 | 100.23% |
| 收取之利息 | 24,765 | 13.2% | 27,443 | 15.6% | 26,014 | -21.8% | 24,059 | 5.01% | 12,320 | 3.65% | 15,902 | 2.27% | 8,266 | 2.22% | 1,954 | 0.32% | 138 | 0.27% |
| 支付之利息 | (596) | -0.32% | (2,017) | -1.15% | (2,965) | 2.49% | (38) | -0.01% | (328) | -0.1% | (16) | 0% | (585) | -0.16% | (169) | -0.03% | (251) | -0.49% |
| 退還(支付)之所得稅 | (12,003) | -6.4% | (7,518) | -4.27% | (99,417) | 83.32% | (137,208) | -28.57% | (284,585) | -84.33% | (184,576) | -26.31% | (185,376) | -49.69% | (46,330) | -7.61% | (4) | -0.01% |
| 營業活動之淨現金流入(流出) | 187,580 | 100% | 175,972 | 100% | (119,313) | 100% | 480,205 | 100% | 337,466 | 100% | 701,451 | 100% | 373,051 | 100% | 608,660 | 100% | 51,128 | 100% |
| 投資活動之現金流量 | ||||||||||||||||||
| 取得透過其他綜合損益按公允價值衡量之金融資產 | (348,237) | 202.04% | (102,355) | -9.63% | (60,000) | -31.33% | 0 | 0% | (77,268) | -7.73% | (114,928) | 30.82% | (30,120) | 1.87% | ||||
| 處分透過其他綜合損益按公允價值衡量之金融資產 | 210,210 | -121.96% | 75,266 | 7.08% | 27,085 | 14.14% | 0 | 0% | 32,750 | 3.28% | ||||||||
| 取得按攤銷後成本衡量之金融資產 | (365,577) | 212.1% | (565,538) | -53.2% | (1,113,000) | -581.08% | (663,000) | -161.67% | (732,800) | -73.34% | (1,743,263) | 467.46% | (2,494,000) | 154.91% | (510,800) | 96.87% | 0 | 0% |
| 按攤銷後成本衡量之金融資產到期還本 | 865,538 | -502.16% | 1,665,500 | 156.67% | 1,410,500 | 736.4% | 1,063,000 | 259.21% | 1,889,700 | 189.13% | 2,283,263 | -612.27% | 947,800 | -58.87% | ||||
| 取得透過損益按公允價值衡量之金融資產 | (581,233) | 337.22% | (83,750) | -7.88% | (114,592) | -59.83% | (20,200) | -4.93% | (162,190) | -16.23% | (96,130) | 25.78% | ||||||
| 處分透過損益按公允價值衡量之金融資產 | 280,692 | -162.85% | 118,769 | 11.17% | 102,764 | 53.65% | 50,549 | 12.33% | 92,164 | 9.22% | 92,615 | -24.84% | ||||||
| 預付投資款增加 | (200,000) | 116.03% | ||||||||||||||||
| 取得不動產、廠房及設備 | (52,796) | 30.63% | (38,538) | -3.63% | (55,606) | -29.03% | (19,848) | -4.84% | (44,980) | -4.5% | (475,375) | 127.47% | (27,619) | 1.72% | (13,053) | 2.48% | (6,715) | 99.97% |
| 取得無形資產 | (2,981) | 1.73% | (13,175) | -1.24% | (8,630) | -4.51% | (3,482) | -0.85% | (2,464) | -0.25% | (5,687) | 1.52% | (4,309) | 0.27% | (3,416) | 0.65% | 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% |
| 預付設備款增加 | 0 | 0% | (1,248) | -0.12% | 0 | 0% | (2,946) | 0.79% | ||||||||||
| 預付設備款減少 | 1,500 | -0.87% | ||||||||||||||||
| 收取之股利 | 20,522 | -11.91% | 8,100 | 0.76% | 1,882 | 0.98% | 1,392 | 0.34% | 4,326 | 0.43% | ||||||||
| 投資活動之淨現金流入(流出) | (172,362) | 100% | 1,063,031 | 100% | 191,539 | 100% | 410,087 | 100% | 999,138 | 100% | (372,920) | 100% | (1,610,001) | 100% | (527,281) | 100% | (6,717) | 100% |
| 籌資活動之現金流量 | ||||||||||||||||||
| 短期借款增加 | 242,486 | -78.66% | 784,899 | -194.68% | 1,066,863 | -173.73% | 6,097 | -0.83% | 428,905 | -28.12% | 50,622 | -1162.39% | 387,483 | 17.4% | ||||
| 短期借款減少 | (280,186) | 90.89% | (697,434) | 172.99% | (1,066,863) | 173.73% | (6,097) | 0.83% | (454,980) | 29.83% | (50,622) | 1162.39% | (292,347) | -13.13% | ||||
| 租賃本金償還 | (1,556) | 0.5% | (1,504) | 0.37% | (1,825) | 0.3% | (2,859) | 0.39% | (2,834) | 0.19% | (4,355) | 100% | (2,137) | -0.1% | (2,137) | 1.63% | 0 | 0% |
| 發放現金股利 | (269,019) | 87.27% | (489,126) | 121.32% | (611,408) | 99.56% | (733,689) | 99.61% | (1,467,379) | 96.22% | 0 | 0% | 0 | 0% | (141,070) | 107.41% | (4,778) | -15.41% |
| 籌資活動之淨現金流入(流出) | (308,275) | 100% | (403,165) | 100% | (614,091) | 100% | (736,548) | 100% | (1,525,043) | 100% | (4,355) | 100% | 2,227,354 | 100% | (131,334) | 100% | 30,998 | 100% |
| 匯率變動對現金及約當現金之影響 | 6,788 | (14,133) | 10,583 | 2,395 | 27,424 | (8,201) | (4,491) | 1,581 | 1,892 | |||||||||
| 本期現金及約當現金增加(減少)數 | (286,269) | 821,705 | (531,282) | 156,139 | (161,015) | 315,975 | 985,913 | (48,374) | 77,301 | |||||||||
| 期初現金及約當現金餘額 | 942,732 | 748,503 | 1,340,902 | 1,511,021 | 1,975,445 | 3,086,052 | 909,984 | 539,578 | 74,254 | |||||||||
| 期末現金及約當現金餘額 | 656,463 | 1,570,208 | 809,620 | 1,667,160 | 1,814,430 | 3,402,027 | 1,895,897 | 491,204 | 151,555 | |||||||||
| 現金及約當現金 | 656,463 | 11.44% | 1,570,208 | 29.7% | 809,620 | 14.75% | 1,667,160 | 31.54% | 1,814,430 | 30.02% | 3,402,027 | 48.36% | 1,895,897 | 32.02% | 491,204 | 23.84% | 151,555 | 22.64% |
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
昇佳電子(6732) 2026年第2季「營業活動之現金流」單季為NT$1.14億元、較上一季成長56.48%；而今年初至今累積為NT$1.88億元、較去年同期成長6.6%。
單季
昇佳電子(6732) 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$1.14億元，較上一季成長56.48%，為過去11年同期中的第5高。
同時昇佳電子過去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-22.28%、-21.01%與--。
其中稅前淨利為NT$1.05億元，收益費損相關之調整項目為NT$-2,886萬元，所得稅/利息等之影響數為NT$1,509萬元
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$1.88億元，較去年同期成長6.6%，為過去11年同期中的第6高。
同時昇佳電子過去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-26.9%、-23.19%與--。
其中稅前淨利為NT$2.27億元，收益費損相關之調整項目為NT$-4,367萬元，所得稅/利息等之影響數為NT$1,217萬元
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 | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 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) | 105,446 | 10.61% | 60,627 | 5.01% | 134,532 | 11.96% | 182,205 | 16.43% | 300,850 | 26.84% | 536,490 | 35.8% | 311,413 | 30.4% | 413,092 | 33.3% | ||
| 收益費損項目合計 | (28,863) | -25.22% | 24,015 | 21.89% | 14,767 | -7.36% | 15,861 | 6.51% | 42,354 | 21.52% | 21,311 | 5.73% | 49,479 | -54.19% | 33,086 | 7.23% | ||
| 折舊費用 | 21,149 | 18.48% | 23,853 | 21.74% | 21,247 | -10.6% | 19,131 | 7.85% | 24,000 | 12.19% | 25,772 | 6.92% | 17,835 | -19.53% | 10,917 | 2.39% | 0 | |
| 攤銷費用 | 6,489 | 5.67% | 9,731 | 8.87% | 8,487 | -4.23% | 6,686 | 2.74% | 7,479 | 3.8% | 7,225 | 1.94% | 1,099 | -1.2% | 517 | 0.11% | 0 | |
| 與營業活動相關之資產及負債之淨變動合計 | 22,767 | 19.89% | 14,470 | 13.19% | (268,092) | 133.7% | 165,088 | 67.72% | 129,852 | 65.98% | (11,081) | -2.98% | (272,757) | 298.73% | 57,035 | 12.46% | 0 | |
| 營業活動之淨現金流入(流出) | 114,444 | 100% | 109,722 | 100% | (200,521) | 100% | 243,790 | 100% | 196,813 | 100% | 372,231 | 100% | (91,307) | 100% | 457,630 | 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 | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 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) | 226,614 | 11.12% | 177,909 | 7.49% | 385,068 | 16.06% | 305,383 | 15.42% | 712,757 | 28.86% | 887,167 | 32.06% | 725,953 | 30.57% | 624,738 | 31.94% | 12,918 | 2.57% |
| 收益費損項目合計 | (43,670) | -23.28% | 33,841 | 19.23% | 19,545 | -16.38% | 40,078 | 8.35% | 55,306 | 16.39% | 45,678 | 6.51% | 67,329 | 18.05% | 49,173 | 8.08% | 24,730 | 48.37% |
| 折舊費用 | 42,781 | 22.81% | 46,908 | 26.66% | 41,270 | -34.59% | 38,239 | 7.96% | 46,673 | 13.83% | 49,968 | 7.12% | 36,876 | 9.88% | 22,262 | 3.66% | 18,245 | 35.68% |
| 攤銷費用 | 12,500 | 6.66% | 18,458 | 10.49% | 16,681 | -13.98% | 13,344 | 2.78% | 14,970 | 4.44% | 14,287 | 2.04% | 1,933 | 0.52% | 1,021 | 0.17% | 617 | 1.21% |
| 與營業活動相關之資產及負債之淨變動合計 | (7,530) | -4.01% | (53,686) | -30.51% | (447,558) | 375.11% | 247,931 | 51.63% | (158,004) | -46.82% | (62,704) | -8.94% | (242,536) | -65.01% | (20,706) | -3.4% | 13,597 | 26.59% |
| 營業活動之淨現金流入(流出) | 187,580 | 100% | 175,972 | 100% | (119,313) | 100% | 480,205 | 100% | 337,466 | 100% | 701,451 | 100% | 373,051 | 100% | 608,660 | 100% | 51,128 | 100% |
投資活動之淨現金流
昇佳電子(6732) 2026年第2季「投資活動之淨現金流」單季為NT$-2,013萬元、較上一季成長86.77%；而今年初至今累積為NT$-1.72億元、較去年同期衰退-116.21%。
單季
昇佳電子(6732) 最新公布的2026年第2季財報中，本季新增之「投資活動之淨現金流」為NT$-2,013萬元，較上一季成長86.77%，為過去11年同期中的第4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$-1.72億元，較去年同期衰退-116.21%，為過去11年同期中的第6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 | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 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) | (20,134) | 100% | 157,424 | 100% | (136,667) | 100% | (90,477) | 100% | 1,040,204 | 100% | 825,150 | 100% | (1,639,539) | 100% | (512,084) | 100% | ||
| 取得不動產、廠房及設備 | (17,247) | 85.66% | (15,564) | -9.89% | (26,670) | 19.51% | (8,698) | 9.61% | (19,675) | -1.89% | (8,905) | -1.08% | (10,251) | 0.63% | 628 | -0.12% | 0 | |
| 處分不動產、廠房及設備 | ||||||||||||||||||
| 取得無形資產 | (2,370) | 11.77% | (13,175) | -8.37% | (3,836) | 2.81% | (3,267) | 3.61% | (2,097) | -0.2% | (2,808) | -0.34% | (2,510) | 0.15% | (1,908) | 0.37% | 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 | (448,059) | 2225.38% | (23,725) | -15.07% | (61,849) | 45.26% | (20,200) | 22.33% | (80,150) | -7.71% | (27,030) | -3.28% | ||||||
| 處分透過損益按公允價值衡量之金融資產 | 269,589 | -1338.97% | 38,263 | 24.31% | 955 | -0.7% | 40,012 | -44.22% | 2,686 | 0.26% | 9,300 | 1.13% | ||||||
| 取得透過其他綜合損益按公允價值衡量之金融資產 | (139,754) | 694.12% | 0 | 0% | (68,661) | -6.6% | (21,864) | -2.65% | ||||||||||
| 處分透過其他綜合損益按公允價值衡量之金融資產 | 17,746 | -88.14% | 75,266 | 47.81% | 16,133 | -11.8% | 0 | 0% | 0 | 0% | ||||||||
| 取得按攤銷後成本衡量之金融資產 | (365,478) | 1815.23% | (266,538) | -169.31% | (814,000) | 595.61% | (364,000) | 402.31% | (264,000) | -25.38% | (514,000) | -62.29% | (2,105,000) | 128.39% | (510,800) | 99.75% | ||
| 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 | 865,439 | -4298.4% | 466,500 | 296.33% | 811,500 | -593.78% | 264,000 | -291.79% | 1,452,100 | 139.6% | 1,394,263 | 168.97% | 510,000 | -31.11% | ||||
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 | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 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) | (172,362) | 100% | 1,063,031 | 100% | 191,539 | 100% | 410,087 | 100% | 999,138 | 100% | (372,920) | 100% | (1,610,001) | 100% | (527,281) | 100% | (6,717) | 100% |
| 取得不動產、廠房及設備 | (52,796) | 30.63% | (38,538) | -3.63% | (55,606) | -29.03% | (19,848) | -4.84% | (44,980) | -4.5% | (475,375) | 127.47% | (27,619) | 1.72% | (13,053) | 2.48% | (6,715) | 99.97% |
| 處分不動產、廠房及設備 | ||||||||||||||||||
| 取得無形資產 | (2,981) | 1.73% | (13,175) | -1.24% | (8,630) | -4.51% | (3,482) | -0.85% | (2,464) | -0.25% | (5,687) | 1.52% | (4,309) | 0.27% | (3,416) | 0.65% | 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 | (581,233) | 337.22% | (83,750) | -7.88% | (114,592) | -59.83% | (20,200) | -4.93% | (162,190) | -16.23% | (96,130) | 25.78% | ||||||
| 處分透過損益按公允價值衡量之金融資產 | 280,692 | -162.85% | 118,769 | 11.17% | 102,764 | 53.65% | 50,549 | 12.33% | 92,164 | 9.22% | 92,615 | -24.84% | ||||||
| 取得透過其他綜合損益按公允價值衡量之金融資產 | (348,237) | 202.04% | (102,355) | -9.63% | (60,000) | -31.33% | 0 | 0% | (77,268) | -7.73% | (114,928) | 30.82% | (30,120) | 1.87% | ||||
| 處分透過其他綜合損益按公允價值衡量之金融資產 | 210,210 | -121.96% | 75,266 | 7.08% | 27,085 | 14.14% | 0 | 0% | 32,750 | 3.28% | ||||||||
| 取得按攤銷後成本衡量之金融資產 | (365,577) | 212.1% | (565,538) | -53.2% | (1,113,000) | -581.08% | (663,000) | -161.67% | (732,800) | -73.34% | (1,743,263) | 467.46% | (2,494,000) | 154.91% | (510,800) | 96.87% | 0 | 0% |
| 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 | 865,538 | -502.16% | 1,665,500 | 156.67% | 1,410,500 | 736.4% | 1,063,000 | 259.21% | 1,889,700 | 189.13% | 2,283,263 | -612.27% | 947,800 | -58.87% | ||||
籌資活動之淨現金流
昇佳電子(6732) 2026年第2季「籌資活動之淨現金流」單季為NT$-2.7億元、較上一季衰退-601.26%；而今年初至今累積為NT$-3.08億元、較去年同期成長23.54%。
單季
昇佳電子(6732) 最新公布的2026年第2季財報中，本季新增之「籌資活動之淨現金流」為NT$-2.7億元，較上一季衰退-601.26%，為過去11年同期中的第4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$-3.08億元，較去年同期成長23.54%，為過去11年同期中的第5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 | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 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) | (269,801) | 100% | (402,415) | 100% | (613,088) | 100% | (735,121) | 100% | (1,667,709) | 100% | (2,359) | 100% | 2,162,102 | 100% | (161,089) | 100% | ||
| 短期借款增加 | 6,323 | -2.34% | 379,900 | -94.41% | 473,446 | -77.22% | 6,097 | -0.83% | 29,405 | -1.76% | 22,392 | -949.22% | 269,776 | 12.48% | ||||
| 短期借款減少 | (6,323) | 2.34% | (292,435) | 72.67% | (473,446) | 77.22% | (6,097) | 0.83% | (199,500) | 11.96% | (22,392) | 949.22% | (240,961) | -11.14% | ||||
| 發行公司債 | ||||||||||||||||||
| 償還公司債 | ||||||||||||||||||
| 舉借長期借款 | ||||||||||||||||||
| 償還長期借款 | ||||||||||||||||||
| 發放現金股利 | 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 | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 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) | (308,275) | 100% | (403,165) | 100% | (614,091) | 100% | (736,548) | 100% | (1,525,043) | 100% | (4,355) | 100% | 2,227,354 | 100% | (131,334) | 100% | 30,998 | 100% |
| 短期借款增加 | 242,486 | -78.66% | 784,899 | -194.68% | 1,066,863 | -173.73% | 6,097 | -0.83% | 428,905 | -28.12% | 50,622 | -1162.39% | 387,483 | 17.4% | ||||
| 短期借款減少 | (280,186) | 90.89% | (697,434) | 172.99% | (1,066,863) | 173.73% | (6,097) | 0.83% | (454,980) | 29.83% | (50,622) | 1162.39% | (292,347) | -13.13% | ||||
| 發行公司債 | ||||||||||||||||||
| 償還公司債 | ||||||||||||||||||
| 舉借長期借款 | ||||||||||||||||||
| 償還長期借款 | ||||||||||||||||||
| 發放現金股利 | (269,019) | 87.27% | (489,126) | 121.32% | (611,408) | 99.56% | (733,689) | 99.61% | (1,467,379) | 96.22% | 0 | 0% | 0 | 0% | (141,070) | 107.41% | (4,778) | -15.41% |
| 庫藏股票買回成本 | ||||||||||||||||||
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