6843
42.7
TWD-0.80 (-1.84%)
2026.05.26收盤
進典－現金流量表
合併現金流量表
第一季 (最新)
單季
| (TWD千元) | 2026年前3個月 | 2025年前3個月 | 2024年前3個月 | 2023年前3個月 | 2022年前3個月 | 2021年前3個月 | ||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 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) | 4,249 | 2.36% | 24,539 | 14.6% | 16,693 | 9.87% | 50,244 | 21.7% | 18,659 | 9.36% | 7,395 | 4.42% |
| 調整項目 | ||||||||||||
| 收益費損項目 | ||||||||||||
| 折舊費用 | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% |
| 攤銷費用 | 0 | 0% | 0 | 0% | 0 | 0% | 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 | (921) | -2.74% | 607 | 2.42% | (242) | -0.51% | 391 | 0.73% | (1,819) | -6.47% | 1,822 | 3.64% |
| 利息費用 | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% |
| 利息收入 | (840) | -2.49% | (590) | -2.35% | (554) | -1.16% | (562) | -1.05% | (520) | -1.85% | (463) | -0.92% |
| 股份基礎給付酬勞成本 | 8,456 | 25.12% | ||||||||||
| 採用權益法認列之關聯企業及合資損失(利益)之份額 | (2,600) | -7.72% | 374 | 1.49% | (4,407) | -9.23% | 354 | 0.66% | 216 | 0.77% | 516 | 1.03% |
| 非金融資產減損損失 | 964 | 2.86% | 10,246 | 40.87% | 5,558 | 11.65% | 7,381 | 26.26% | 7,065 | 14.1% | ||
| 收益費損項目合計 | 17,113 | 50.83% | 20,181 | 80.49% | 9,563 | 20.04% | 15,085 | 28.13% | 13,934 | 49.57% | 17,662 | 35.25% |
| 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 | (62) | -0.18% | 3,463 | 13.81% | 1,383 | 2.9% | (245) | -0.46% | 2,098 | 7.46% | (1,698) | -3.39% |
| 應收帳款(增加)減少 | 65,896 | 195.72% | (5,365) | -21.4% | 28,747 | 60.24% | 21,636 | 40.35% | 9,792 | 34.84% | 35,299 | 70.44% |
| 應收帳款-關係人(增加)減少 | (225) | -0.67% | 1,769 | 7.06% | (6,412) | -13.44% | (15,932) | -29.71% | (4,722) | -16.8% | 3,597 | 7.18% |
| 其他應收款-關係人(增加)減少 | 0 | 0% | 18,897 | 75.37% | (247) | -0.52% | 84 | 0.16% | ||||
| 存貨(增加)減少 | (9,078) | -26.96% | (60,175) | -240.01% | 8,804 | 18.45% | (47,743) | -89.03% | (21,191) | -75.39% | (55,029) | -109.82% |
| 預付款項(增加)減少 | (1,847) | -5.49% | (7,738) | -30.86% | 1,398 | 2.93% | 5,045 | 9.41% | (4,937) | -17.56% | 8,999 | 17.96% |
| 其他流動資產(增加)減少 | 693 | 2.06% | 550 | 2.19% | 517 | 1.08% | (950) | -1.77% | (23) | -0.08% | (2,944) | -5.88% |
| 與營業活動相關之資產之淨變動合計 | 55,377 | 164.47% | (48,599) | -193.84% | 34,190 | 71.65% | (38,039) | -70.93% | (20,931) | -74.47% | (13,376) | -26.69% |
| 與營業活動相關之負債之淨變動 | ||||||||||||
| 合約負債增加(減少) | (6,404) | -19.02% | 17,214 | 68.66% | 8,225 | 17.24% | 17,117 | 31.92% | (8,095) | -28.8% | 209 | 0.42% |
| 應付票據增加(減少) | 3 | 0.01% | (302) | -1.2% | (19) | -0.04% | (756) | -1.41% | 99 | 0.35% | 197 | 0.39% |
| 應付帳款增加(減少) | (21,129) | -62.76% | 28,207 | 112.5% | 1,510 | 3.16% | 32,468 | 60.54% | 32,232 | 114.67% | 56,205 | 112.16% |
| 其他應付款增加(減少) | (13,567) | -40.3% | (15,131) | -60.35% | (19,301) | -40.45% | (21,117) | -39.38% | (6,186) | -22.01% | (16,206) | -32.34% |
| 負債準備增加(減少) | (273) | -0.81% | 48 | 0.19% | (455) | -0.95% | (75) | -0.14% | 2 | 0.01% | 391 | 0.78% |
| 其他流動負債增加(減少) | (35) | -0.1% | (7) | -0.03% | 18 | 0.04% | 54 | 0.1% | (224) | -0.8% | (532) | -1.06% |
| 淨確定福利負債增加(減少) | 0 | 0% | 17 | 0.07% | 16 | 0.03% | 18 | 0.03% | (106) | -0.38% | (89) | -0.18% |
| 與營業活動相關之負債之淨變動合計 | (41,405) | -122.98% | 30,046 | 119.84% | (10,006) | -20.97% | 27,772 | 51.79% | 17,489 | 62.22% | 40,410 | 80.64% |
| 與營業活動相關之資產及負債之淨變動合計 | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% |
| 調整項目合計 | 31,085 | 92.33% | 1,628 | 6.49% | 33,747 | 70.72% | 4,818 | 8.98% | 10,492 | 37.33% | 44,696 | 89.2% |
| 營運產生之現金流入(流出) | 35,334 | 104.95% | 26,167 | 104.37% | 50,440 | 105.7% | 55,062 | 102.68% | 29,151 | 103.71% | 52,091 | 103.95% |
| 收取之利息 | 20 | 0.06% | 84 | 0.34% | 200 | 0.42% | 562 | 1.05% | 520 | 1.85% | 463 | 0.92% |
| 支付之利息 | (608) | -1.81% | (1,074) | -4.28% | (956) | -2% | (476) | -0.89% | (656) | -2.33% | (537) | -1.07% |
| 退還(支付)之所得稅 | (1,077) | -3.2% | (105) | -0.42% | (1,963) | -4.11% | (907) | -3.23% | (1,907) | -3.81% | ||
| 營業活動之淨現金流入(流出) | 33,669 | 100% | 25,072 | 100% | 47,721 | 100% | 53,627 | 100% | 28,108 | 100% | 50,110 | 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 | 0 | 0% | (11,127) | 25.07% | (1,826) | 85.69% | (4,748) | 110.26% | 0 | 0% | (7,707) | 22.33% |
| 處分按攤銷後成本衡量之金融資產 | 10,478 | 82.81% | 0 | 0% | 2,428 | -65.67% | 23,064 | -66.82% | ||||
| 預付投資款增加 | 0 | 0% | (24,038) | 54.15% | ||||||||
| 取得不動產、廠房及設備 | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% |
| 存出保證金減少 | 2,858 | 22.59% | 1,344 | -3.03% | 878 | -41.2% | 1,754 | -40.73% | ||||
| 取得無形資產 | 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% |
| 其他非流動資產增加 | (446) | -3.52% | (9,589) | 21.6% | (310) | 14.55% | 0 | 0% | (2,396) | 64.81% | (808) | 2.34% |
| 投資活動之淨現金流入(流出) | 12,653 | 100% | (44,388) | 100% | (2,131) | 100% | (4,306) | 100% | (3,697) | 100% | (34,518) | 100% |
| 籌資活動之現金流量 | ||||||||||||
| 短期借款增加 | 0 | 0% | 100,000 | -549.93% | 0 | 0% | 25,000 | 131.51% | ||||
| 償還長期借款 | 0 | 0% | (114,500) | 629.67% | (74,195) | 173.33% | (2,172) | -11.43% | (2,820) | 87.25% | (2,020) | 20.31% |
| 租賃本金償還 | (4,505) | 100% | (3,684) | 20.26% | (3,611) | 8.44% | (3,818) | -20.08% | ||||
| 發放現金股利 | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% |
| 籌資活動之淨現金流入(流出) | (4,505) | 100% | (18,184) | 100% | (42,806) | 100% | 19,010 | 100% | (3,232) | 100% | (9,947) | 100% |
| 匯率變動對現金及約當現金之影響 | 9,513 | 6,940 | 6,002 | 1,298 | 7,271 | (654) | ||||||
| 本期現金及約當現金增加(減少)數 | 51,330 | (30,560) | 8,786 | 69,629 | 28,450 | 4,991 | ||||||
| 期初現金及約當現金餘額 | 299,865 | 288,713 | 195,948 | 169,389 | 151,254 | 55,482 | ||||||
| 期末現金及約當現金餘額 | 351,195 | 258,153 | 204,734 | 239,018 | 179,704 | 60,473 | ||||||
| 現金及約當現金 | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% |
今年初累積至今
| (TWD千元) | 2026年前3個月 | 2025年前3個月 | 2024年前3個月 | 2023年前3個月 | 2022年前3個月 | 2021年前3個月 | ||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 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) | 4,249 | 2.36% | 24,539 | 14.6% | 16,693 | 9.87% | 50,244 | 21.7% | 18,659 | 9.36% | 7,395 | 4.42% |
| 調整項目 | ||||||||||||
| 收益費損項目 | ||||||||||||
| 折舊費用 | 9,749 | 28.96% | 8,261 | 32.95% | 8,083 | 16.94% | 7,642 | 14.25% | 7,740 | 27.54% | 7,891 | 15.75% |
| 攤銷費用 | 275 | 0.82% | 236 | 0.94% | 142 | 0.3% | 196 | 0.37% | 278 | 0.99% | 279 | 0.56% |
| 預期信用減損損失(利益)數/呆帳費用提列(轉列收入)數 | (921) | -2.74% | 607 | 2.42% | (242) | -0.51% | 391 | 0.73% | (1,819) | -6.47% | 1,822 | 3.64% |
| 利息費用 | 2,030 | 6.03% | 1,047 | 4.18% | 983 | 2.06% | 478 | 0.89% | 658 | 2.34% | 552 | 1.1% |
| 利息收入 | (840) | -2.49% | (590) | -2.35% | (554) | -1.16% | (562) | -1.05% | (520) | -1.85% | (463) | -0.92% |
| 股份基礎給付酬勞成本 | 8,456 | 25.12% | ||||||||||
| 採用權益法認列之關聯企業及合資損失(利益)之份額 | (2,600) | -7.72% | 374 | 1.49% | (4,407) | -9.23% | 354 | 0.66% | 216 | 0.77% | 516 | 1.03% |
| 非金融資產減損損失 | 964 | 2.86% | 10,246 | 40.87% | 5,558 | 11.65% | 7,381 | 26.26% | 7,065 | 14.1% | ||
| 收益費損項目合計 | 17,113 | 50.83% | 20,181 | 80.49% | 9,563 | 20.04% | 15,085 | 28.13% | 13,934 | 49.57% | 17,662 | 35.25% |
| 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 | (62) | -0.18% | 3,463 | 13.81% | 1,383 | 2.9% | (245) | -0.46% | 2,098 | 7.46% | (1,698) | -3.39% |
| 應收帳款(增加)減少 | 65,896 | 195.72% | (5,365) | -21.4% | 28,747 | 60.24% | 21,636 | 40.35% | 9,792 | 34.84% | 35,299 | 70.44% |
| 應收帳款-關係人(增加)減少 | (225) | -0.67% | 1,769 | 7.06% | (6,412) | -13.44% | (15,932) | -29.71% | (4,722) | -16.8% | 3,597 | 7.18% |
| 其他應收款-關係人(增加)減少 | 0 | 0% | 18,897 | 75.37% | (247) | -0.52% | 84 | 0.16% | ||||
| 存貨(增加)減少 | (9,078) | -26.96% | (60,175) | -240.01% | 8,804 | 18.45% | (47,743) | -89.03% | (21,191) | -75.39% | (55,029) | -109.82% |
| 預付款項(增加)減少 | (1,847) | -5.49% | (7,738) | -30.86% | 1,398 | 2.93% | 5,045 | 9.41% | (4,937) | -17.56% | 8,999 | 17.96% |
| 其他流動資產(增加)減少 | 693 | 2.06% | 550 | 2.19% | 517 | 1.08% | (950) | -1.77% | (23) | -0.08% | (2,944) | -5.88% |
| 與營業活動相關之資產之淨變動合計 | 55,377 | 164.47% | (48,599) | -193.84% | 34,190 | 71.65% | (38,039) | -70.93% | (20,931) | -74.47% | (13,376) | -26.69% |
| 與營業活動相關之負債之淨變動 | ||||||||||||
| 合約負債增加(減少) | (6,404) | -19.02% | 17,214 | 68.66% | 8,225 | 17.24% | 17,117 | 31.92% | (8,095) | -28.8% | 209 | 0.42% |
| 應付票據增加(減少) | 3 | 0.01% | (302) | -1.2% | (19) | -0.04% | (756) | -1.41% | 99 | 0.35% | 197 | 0.39% |
| 應付帳款增加(減少) | (21,129) | -62.76% | 28,207 | 112.5% | 1,510 | 3.16% | 32,468 | 60.54% | 32,232 | 114.67% | 56,205 | 112.16% |
| 其他應付款增加(減少) | (13,567) | -40.3% | (15,131) | -60.35% | (19,301) | -40.45% | (21,117) | -39.38% | (6,186) | -22.01% | (16,206) | -32.34% |
| 負債準備增加(減少) | (273) | -0.81% | 48 | 0.19% | (455) | -0.95% | (75) | -0.14% | 2 | 0.01% | 391 | 0.78% |
| 其他流動負債增加(減少) | (35) | -0.1% | (7) | -0.03% | 18 | 0.04% | 54 | 0.1% | (224) | -0.8% | (532) | -1.06% |
| 淨確定福利負債增加(減少) | 0 | 0% | 17 | 0.07% | 16 | 0.03% | 18 | 0.03% | (106) | -0.38% | (89) | -0.18% |
| 與營業活動相關之負債之淨變動合計 | (41,405) | -122.98% | 30,046 | 119.84% | (10,006) | -20.97% | 27,772 | 51.79% | 17,489 | 62.22% | 40,410 | 80.64% |
| 與營業活動相關之資產及負債之淨變動合計 | 13,972 | 41.5% | (18,553) | -74% | 24,184 | 50.68% | (10,267) | -19.15% | (3,442) | -12.25% | 27,034 | 53.95% |
| 調整項目合計 | 31,085 | 92.33% | 1,628 | 6.49% | 33,747 | 70.72% | 4,818 | 8.98% | 10,492 | 37.33% | 44,696 | 89.2% |
| 營運產生之現金流入(流出) | 35,334 | 104.95% | 26,167 | 104.37% | 50,440 | 105.7% | 55,062 | 102.68% | 29,151 | 103.71% | 52,091 | 103.95% |
| 收取之利息 | 20 | 0.06% | 84 | 0.34% | 200 | 0.42% | 562 | 1.05% | 520 | 1.85% | 463 | 0.92% |
| 支付之利息 | (608) | -1.81% | (1,074) | -4.28% | (956) | -2% | (476) | -0.89% | (656) | -2.33% | (537) | -1.07% |
| 退還(支付)之所得稅 | (1,077) | -3.2% | (105) | -0.42% | (1,963) | -4.11% | (907) | -3.23% | (1,907) | -3.81% | ||
| 營業活動之淨現金流入(流出) | 33,669 | 100% | 25,072 | 100% | 47,721 | 100% | 53,627 | 100% | 28,108 | 100% | 50,110 | 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 | 0 | 0% | (11,127) | 25.07% | (1,826) | 85.69% | (4,748) | 110.26% | 0 | 0% | (7,707) | 22.33% |
| 處分按攤銷後成本衡量之金融資產 | 10,478 | 82.81% | 0 | 0% | 2,428 | -65.67% | 23,064 | -66.82% | ||||
| 預付投資款增加 | 0 | 0% | (24,038) | 54.15% | ||||||||
| 取得不動產、廠房及設備 | (237) | -1.87% | (880) | 1.98% | (90) | 4.22% | (1,431) | 33.23% | (328) | 8.87% | (4,665) | 13.51% |
| 存出保證金減少 | 2,858 | 22.59% | 1,344 | -3.03% | 878 | -41.2% | 1,754 | -40.73% | ||||
| 取得無形資產 | 0 | 0% | (98) | 0.22% | (69) | 3.24% | (76) | 1.76% | 0 | 0% | (64) | 0.19% |
| 取得使用權資產 | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% |
| 其他非流動資產增加 | (446) | -3.52% | (9,589) | 21.6% | (310) | 14.55% | 0 | 0% | (2,396) | 64.81% | (808) | 2.34% |
| 投資活動之淨現金流入(流出) | 12,653 | 100% | (44,388) | 100% | (2,131) | 100% | (4,306) | 100% | (3,697) | 100% | (34,518) | 100% |
| 籌資活動之現金流量 | ||||||||||||
| 短期借款增加 | 0 | 0% | 100,000 | -549.93% | 0 | 0% | 25,000 | 131.51% | ||||
| 償還長期借款 | 0 | 0% | (114,500) | 629.67% | (74,195) | 173.33% | (2,172) | -11.43% | (2,820) | 87.25% | (2,020) | 20.31% |
| 租賃本金償還 | (4,505) | 100% | (3,684) | 20.26% | (3,611) | 8.44% | (3,818) | -20.08% | ||||
| 發放現金股利 | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% |
| 籌資活動之淨現金流入(流出) | (4,505) | 100% | (18,184) | 100% | (42,806) | 100% | 19,010 | 100% | (3,232) | 100% | (9,947) | 100% |
| 匯率變動對現金及約當現金之影響 | 9,513 | 6,940 | 6,002 | 1,298 | 7,271 | (654) | ||||||
| 本期現金及約當現金增加(減少)數 | 51,330 | (30,560) | 8,786 | 69,629 | 28,450 | 4,991 | ||||||
| 期初現金及約當現金餘額 | 299,865 | 288,713 | 195,948 | 169,389 | 151,254 | 55,482 | ||||||
| 期末現金及約當現金餘額 | 351,195 | 258,153 | 204,734 | 239,018 | 179,704 | 60,473 | ||||||
| 現金及約當現金 | 351,195 | 24.03% | 258,153 | 19.61% | 204,734 | 16.02% | 239,018 | 19.24% | 179,704 | 17.34% | 60,473 | 6.39% |
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
進典(6843) 2025年第3季「營業活動之現金流」單季為NT$-4,018萬元、較上一季衰退-58.11%；而今年初至今累積為NT$-4,052萬元、較去年同期衰退-143.49%。
單季
進典(6843) 最新公布的2025年第3季財報中，本季新增之「營業活動之現金流」為NT$-4,018萬元，較上一季衰退-58.11%，為過去11年同期中的第5高。
同時進典過去3年、5年與10年的「第3季營業活動之現金流年化成長率」分別為-59.37%、--與--。
其中稅前淨利為NT$2,534萬元，收益費損相關之調整項目為NT$420萬元，所得稅/利息等之影響數為NT$-1,280萬元
今年初累積至今
今年前9個月營業活動之現金流累積為NT$-4,052萬元，較去年同期衰退-143.49%，為過去11年同期中的第5高。
同時進典過去3年、5年與10年的「前9個月營業活動之現金流年化成長率」分別為-47.28%、--與--。
其中稅前淨利為NT$6,655萬元，收益費損相關之調整項目為NT$3,384萬元，所得稅/利息等之影響數為NT$-2,347萬元
營業活動之現金流-今年初累積至今
| (TWD千元) | 2025年第三季 | 2024年第三季 | 2023年第三季 | 2022年第三季 | 2021年第三季 | |||||
|---|---|---|---|---|---|---|---|---|---|---|
| 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | |
| 繼續營業單位稅前淨利（淨損） | 25,340 | 10.98% | 25,742 | 13.36% | 40,623 | 18.89% | 70,322 | 25.52% | 781 | 0.5% |
| 收益費損項目合計 | 4,199 | 13,612 | 9,522 | 13,170 | 16,104 | 145.69% | ||||
| 折舊費用 | 9,540 | 8,196 | 8,156 | 7,782 | 8,025 | 87.12% | ||||
| 攤銷費用 | 261 | 147 | 148 | 342 | 276 | 3.01% | ||||
| 與營業活動相關之資產及負債之淨變動合計 | (56,915) | 27,058 | (14,960) | (63,647) | 5,598 | -206.53% | ||||
| 營業活動之淨現金流入（流出） | (40,177) | 44,537 | 31,364 | 19,622 | 19,748 | 100% | ||||
營業活動之現金流-今年初累積至今
| (TWD千元) | 2025年前9個月 | 2024年前9個月 | 2023年前9個月 | 2022年前9個月 | 2021年前9個月 | |||||
|---|---|---|---|---|---|---|---|---|---|---|
| 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | |
| 繼續營業單位稅前淨利（淨損） | 66,554 | 11.11% | 68,438 | 12.19% | 145,151 | 20.64% | 121,977 | 18.25% | 67,237 | 11.22% |
| 收益費損項目合計 | 33,844 | -83.53% | 29,459 | 31.62% | 43,190 | 100.57% | 37,339 | 110.13% | 40,031 | 145.69% |
| 折舊費用 | 26,452 | -65.29% | 24,403 | 26.2% | 23,405 | 54.5% | 23,256 | 68.59% | 23,937 | 87.12% |
| 攤銷費用 | 738 | -1.82% | 428 | 0.46% | 491 | 1.14% | 960 | 2.83% | 826 | 3.01% |
| 與營業活動相關之資產及負債之淨變動合計 | (117,440) | 289.87% | 56,342 | 60.48% | (108,589) | -252.85% | (104,072) | -306.96% | (56,748) | -206.53% |
| 營業活動之淨現金流入（流出） | (40,515) | 100% | 93,153 | 100% | 42,946 | 100% | 33,904 | 100% | 27,477 | 100% |
ifa.ai自當盡力提供正確訊息，但如有疏忽或錯誤遺漏，本公司或關係企業與其任何董事或任何受僱人，恕不負任何法律責任。
