鴻準－現金流量表

現金流量表

合併現金流量表

第三季 (最新)

單季

(TWD千元)	2024年第三季		2023年第三季		2022年第三季		2021年第三季		2020年第三季		2019年第三季		2018年第三季		2017年第三季		2016年第三季		2015年第三季		2014年第三季		2013年第三季		2012年第三季
(TWD千元)	金額	%	金額	%	金額	%	金額	%	金額	%	金額	%	金額	%	金額	%	金額	%	金額	%	金額	%	金額	%	金額	%
營業活動之現金流量-間接法
繼續營業單位稅前淨利（淨損）	1,188,964	5.88%	1,266,180	5.67%	1,796,419	10.06%	1,359,256	4.08%	1,906,908	5.24%	3,076,019	8.27%	3,329,283	7.63%	2,423,796	5.15%	3,893,507	17.49%	3,907,178	15.51%	2,807,602	14.05%	1,095,257	4.11%	4,617,938	12.08%
本期稅前淨利（淨損）	1,188,964		1,266,180		1,796,419		1,359,256		1,906,908		3,076,019		3,329,283		2,423,796		3,893,507		3,907,178		2,807,602		1,095,257		4,617,938
調整項目
收益費損項目
折舊費用	274,800		314,831		347,738		470,732		355,975		515,024		429,165		568,490		596,386		762,583		1,014,664		1,094,876		993,352
攤銷費用	2,287		31,042		29,191		28,402		28,087		29,215		4,973		4,356		5,357		7,022		7,938		60,104		56,175
預期信用減損損失（利益）數／呆帳費用提列（轉列收入）數	(9,841)		7,198		(90)		3,085		2,608		3,781		4,231						0		0		0		31,613
透過損益按公允價值衡量金融資產及負債之淨損失（利益）	(93,648)		86,796		(102,777)		(171,304)		213,579		3,060		(120,375)		(149,713)		427,311		(28,656)		16,664		0		(2,235,851)
利息費用	53,843		49,276		68,781		62,453		46,004		134,151		153,129		99,879		11,018		59,576		21,874		39,654		44,535
利息收入	(624,472)		(705,163)		(414,712)		(382,284)		(454,048)		(524,856)		(511,743)
股利收入	(7,242)		(11,845)		(289,754)		(104,830)		(30,822)		(29,703)		(219,235)
採用權益法認列之關聯企業及合資損失（利益）之份額	29,655		2,672		22,593		9,670		17,807		(66,567)		67,026		(72,409)		3,923		54,712		62,357		0		26
處分及報廢不動產、廠房及設備損失（利益）	(6,502)		(617)		(132,765)		(61,456)		(168,970)		(22,005)		(14,176)
處分其他資產損失（利益）	0		0
收益費損項目合計	(381,120)		(225,810)		(471,795)		(145,532)		10,220		42,100		(207,005)		(31,437)		704,763		228,845		741,758		912,577		(1,193,477)
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
強制透過損益按公允價值衡量之金融資產（增加）減少	(17)		(10,016)
應收帳款（增加）減少	(2,211,539)		(4,564,551)		1,912,280		(11,070,979)		(5,937,217)		(7,585,258)		(7,427,001)		(5,959,534)		(4,739,855)		(4,895,444)		(1,025,306)		(6,967,534)		(10,421,692)
應收帳款－關係人（增加）減少	40,614		(265,199)		(939,742)		(298,937)		(4,480,425)		(4,303,020)		(4,206,414)		(11,653,014)		(4,028,166)		(7,461,960)		(6,322,794)		2,959,089		(2,768,959)
其他應收款（增加）減少	2,693,443		2,282,223		1,102,385		(41,294)		(43,735)		(894,767)		316,882		91,599		64,494		322,243		612,637		354,748		(387,219)
存貨（增加）減少	1,520,283		(113,203)		925,945		(955,424)		(718,027)		(720,170)		802,590		(831,051)		724,243		(1,186,450)		(2,380,724)		1,942,065		(2,305,382)
其他流動資產（增加）減少	(48,055)		28,362		30,090		7,171		12,979		28,277		191,072
與營業活動相關之資產之淨變動合計	1,994,729		(2,642,384)		3,030,958		(12,359,463)		(11,168,409)		(13,483,315)		(10,320,057)		(18,354,831)		(8,088,046)		(13,382,194)		(9,282,111)		(1,688,628)		(15,776,975)
與營業活動相關之負債之淨變動
應付帳款增加（減少）	(487,500)		520,428		362,216		41,388		1,337,021		1,323,566		1,691,205		1,801,311		1,067,547		617,315		(122,358)		(156,022)		1,254,833
應付帳款－關係人增加（減少）	(2,667,050)		3,732,177		(332,497)		10,544,039		9,567,910		17,982,210		3,147,947		12,205,527		3,477,992		4,829,185		5,074,671		3,893,437		7,562,115
其他應付款增加（減少）	14,759		(1,977,139)		(468,416)		133,668		503,122		1,723,653		1,392,246		3,340,193		1,076,772		(1,116,354)		3,207,532		(2,229,355)		242,468
其他流動負債增加（減少）	127,318		(57,121)		41,720		9,945		30,566		36,605		(18,576)
與營業活動相關之負債之淨變動合計	(3,012,473)		2,218,345		(396,977)		10,729,040		11,450,530		21,029,165		6,190,903		17,139,023		5,714,810		4,306,132		8,252,021		1,659,864		8,985,035
與營業活動相關之資產及負債之淨變動合計	(1,017,744)		(424,039)		2,633,981		(1,630,423)		282,121		7,545,850		(4,129,154)		(1,215,808)		(2,373,236)		(9,076,062)		(1,030,090)		(28,764)		(6,791,940)
調整項目合計	(1,398,864)		(649,849)		2,162,186		(1,775,955)		292,341		7,587,950		(4,336,159)		(1,247,245)		(1,668,473)		(8,847,217)		(288,332)		883,813		(7,985,417)
營運產生之現金流入（流出）	(209,900)		616,331		3,958,605		(416,699)		2,199,249		10,663,969		(1,006,876)		1,176,551		2,225,034		(4,940,039)		2,519,270		1,979,070		(3,367,479)
退還（支付）之所得稅	(127,747)		(48,464)		(392,856)		(207,034)		(185,872)		(461,037)		(472,898)		(188,792)		(286,612)		(809,194)		(124,451)		(70,058)		(211,911)
營業活動之淨現金流入（流出）	(337,647)		567,867		3,565,749		(623,733)		2,013,377		10,202,932		(1,479,774)		987,759		1,938,422		(5,749,233)		2,394,819		1,909,012		(3,579,390)
投資活動之現金流量
取得按攤銷後成本衡量之金融資產	(5,797,502)		(7,084,097)		(132,840)		11,491		14,780,561		(14,005,432)		3,482,573
處分按攤銷後成本衡量之金融資產	12,716,391		11,579		374,755
取得透過損益按公允價值衡量之金融資產	(8,809,135)		(107,014)		(966,967)				0		0								0		1,791,239		0		0
處分透過損益按公允價值衡量之金融資產	0		0
取得不動產、廠房及設備	(167,779)		(49,011)		(157,382)		(481,871)		(137,446)		(321,979)		(63,139)		(3,876)		(491,809)		(192,347)		168,991		(81,311)		(589,941)
處分不動產、廠房及設備	18,550		154,695		185,073		195,271		(1,692)		54,265		290,711
存出保證金增加	542		1		(759)				1,150
取得無形資產	0		(1,688)		0		0		0		0		0		0		0		0		0		0		0
因合併產生之現金流入	0		0						0		0
取得使用權資產	0		0		0		0		0		0		0		0		0		0		0		0		0
收取之利息	408,194		492,377		414,238		347,408		427,474		531,870		509,865		381,156		239,940		307,002		205,136		27,248		27,720
收取之股利	6,665		6,384		289,754		104,830		30,822		29,703		219,235		36,331						102,698		4,221		65
其他投資活動	0		224,528		(226,266)		935,283		183,276		(4,757,643)		(1,531,457)
投資活動之淨現金流入（流出）	(1,415,737)		(6,312,710)		456,949		1,048,524		5,651,917		(18,457,402)		2,385,038		6,759,883		(22,626,530)		4,428,139		(11,066,529)		565,165		267,412
籌資活動之現金流量
短期借款增加	9,962,633		8,712,112		3,962,231		4,534,374		5,082,106				(2,348,755)				666,324		362,187
短期借款減少	(8,095,800)		(6,207,694)		(5,354,376)		(2,136,835)		(56,669)						9,976,368						(171,902)		(736,403)		919,962
租賃本金償還	(44,236)		(42,471)		(35,967)		(38,099)		(26,794)		(98,750)
其他非流動負債增加	0		3,946		0
其他非流動負債減少	(443)		0		(6,552)
發放現金股利	(2,121,728)		(2,263,176)		(2,404,625)		(2,546,073)		(3,536,213)		(4,526,353)		(5,092,147)		(5,375,044)		0		(3,441,815)		(1,306,490)		(1,237,016)		(1,172,720)
支付之利息	(54,668)		(44,839)		(63,308)		(58,705)		(96,248)		(126,031)		(232,121)		(84,139)		(11,901)		(13,103)		(31,440)		(87,957)		(18,988)
籌資活動之淨現金流入（流出）	(354,242)		157,878		(3,902,597)		(266,417)		1,357,579		(4,343,346)		(7,673,023)		4,517,185		654,423		(3,092,731)		2,573,488		(2,061,376)		1,372,291
匯率變動對現金及約當現金之影響	328,252		1,483,754		2,398,557		276,368		338,890		(868,619)		(508,977)		348,474		(1,637,569)		1,709,934		908,059		1,315,943		757,698
本期現金及約當現金增加（減少）數	(1,779,374)		(4,103,211)		2,518,658		434,742		9,361,763		(13,466,435)		(7,276,736)		12,613,301		(21,671,254)		(2,703,891)		(5,190,163)		1,728,744		(1,181,989)
期初現金及約當現金餘額	0		0		0		0		0		0		59,389,534		49,024,765		53,937,451		35,253,120		39,929,559		33,473,474		25,593,704
期末現金及約當現金餘額	(1,779,374)		(4,103,211)		2,518,658		434,742		9,361,763		(13,466,435)		42,510,320		68,211,992		52,252,784		45,308,238		37,593,953		37,736,307		29,714,353
資產負債表帳列之現金及約當現金	19,015,448	13.23%	54,498,655	38.71%	69,435,335	49.54%	66,080,208	35.76%	57,522,500	34.62%	40,848,404	22.6%	42,510,320	23.33%	68,211,992	33.89%	52,252,784	37.53%	45,308,238	31.6%	37,593,953	33.75%	37,736,307	39.85%	29,714,353	27.15%

今年初累積至今

(TWD千元)	2024年前9個月		2023年前9個月		2022年前9個月		2021年前9個月		2020年前9個月		2019年前9個月		2018年前9個月		2017年前9個月		2016年前9個月		2015年前9個月		2014年前9個月		2013年前9個月		2012年前9個月
(TWD千元)	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）	3,486,595	8.19%	4,107,275	6.58%	5,119,084	8.46%	4,325,641	5.68%	4,188,941	5.96%	6,157,003	8.47%	7,020,046	6.36%	5,767,275	6.58%	10,626,385	18.04%	11,155,668	15.06%	4,744,624	10.62%	5,123,916	7.96%	5,956,955	7.64%
本期稅前淨利（淨損）	3,486,595	177.61%	4,107,275	-88.26%	5,119,084	-119.47%	4,325,641	-294.97%	4,188,941	389.11%	6,157,003	59.52%	7,020,046	1779.68%	5,767,275	-2380.39%	10,626,385	162.12%	11,155,668	287.77%	4,744,624	67.01%	5,123,916	74.64%	5,956,955	135.45%
調整項目
收益費損項目
折舊費用	811,075	41.32%	972,805	-20.9%	1,045,868	-24.41%	1,194,162	-81.43%	1,100,192	102.2%	1,574,380	15.22%	1,434,910	363.77%	1,765,408	-728.66%	1,844,710	28.14%	2,383,006	61.47%	2,949,955	41.66%	3,317,071	48.32%	3,164,724	71.96%
攤銷費用	6,862	0.35%	93,354	-2.01%	87,548	-2.04%	85,817	-5.85%	84,328	7.83%	99,404	0.96%	15,402	3.9%	14,653	-6.05%	18,584	0.28%	22,090	0.57%	24,640	0.35%	67,583	0.98%	63,422	1.44%
預期信用減損損失（利益）數／呆帳費用提列（轉列收入）數	174,740	8.9%	208,973	-4.49%	(1,242)	0.03%	1,276	-0.09%	808	0.08%	4,838	0.05%	(2,644)	-0.67%					0	0%	0	0%	0	0%	40,133	0.91%
透過損益按公允價值衡量金融資產及負債之淨損失（利益）	(253,846)	-12.93%	64,164	-1.38%	66,104	-1.54%	(152,587)	10.41%	362,403	33.66%	394,602	3.81%	(887,576)	-225.01%	658,508	-271.79%	1,513,825	23.1%	218,405	5.63%	43,247	0.61%	0	0%	799	0.02%
利息費用	190,484	9.7%	157,998	-3.4%	158,508	-3.7%	114,958	-7.84%	210,198	19.53%	329,917	3.19%	433,222	109.83%	160,974	-66.44%	46,522	0.71%	119,965	3.09%	58,915	0.83%	146,209	2.13%	118,268	2.69%
利息收入	(2,098,923)	-106.92%	(2,137,857)	45.94%	(1,489,798)	34.77%	(1,259,573)	85.89%	(1,644,820)	-152.79%	(1,848,077)	-17.87%	(1,607,225)	-407.45%
股利收入	(7,242)	-0.37%	(34,341)	0.74%	(876,396)	20.45%	(607,796)	41.45%	(355,444)	-33.02%	(394,167)	-3.81%	(392,996)	-99.63%
採用權益法認列之關聯企業及合資損失（利益）之份額	85,058	4.33%	86,833	-1.87%	115,066	-2.69%	151,902	-10.36%	271,300	25.2%	85,852	0.83%	125,188	31.74%	13,382	-5.52%	288,833	4.41%	171,006	4.41%	122,906	1.74%	0	0%	12,528	0.28%
處分及報廢不動產、廠房及設備損失（利益）	(27,143)	-1.38%	(224,069)	4.82%	(148,956)	3.48%	(96,544)	6.58%	(202,678)	-18.83%	(156,307)	-1.51%	(228,587)	-57.95%
處分其他資產損失（利益）	0	0%	(552,003)	11.86%
收益費損項目合計	(1,118,935)	-57%	(1,364,143)	29.31%	(1,043,298)	24.35%	(568,385)	38.76%	(173,713)	-16.14%	90,442	0.87%	(1,110,306)	-281.48%	1,467,698	-605.78%	2,986,251	45.56%	1,527,204	39.4%	2,650,223	37.43%	3,012,987	43.89%	3,000,905	68.24%
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
強制透過損益按公允價值衡量之金融資產（增加）減少	(4,116)	-0.21%	(5,004)	0.11%
應收帳款（增加）減少	(3,661,497)	-186.52%	36,307	-0.78%	2,643,981	-61.7%	(8,201,224)	559.25%	(7,688,134)	-714.14%	(5,230,933)	-50.57%	(5,939,541)	-1505.76%	(9,880,449)	4078.06%	(4,845,423)	-73.92%	2,479,847	63.97%	4,912,188	69.37%	880,245	12.82%	(582,617)	-13.25%
應收帳款－關係人（增加）減少	395,970	20.17%	2,285,052	-49.1%	3,335,365	-77.84%	1,689,485	-115.21%	4,080,861	379.07%	(383,980)	-3.71%	18,829,862	4773.64%	(9,610,149)	3966.5%	1,796,900	27.41%	(7,982,543)	-205.92%	(7,630,578)	-107.77%	12,746,355	185.68%	2,002,860	45.54%
其他應收款（增加）減少	(1,510,903)	-76.97%	547,912	-11.77%	(15,790)	0.37%	(257,444)	17.56%	203,152	18.87%	33,602	0.32%	271,904	68.93%	(58,773)	24.26%	(526,962)	-8.04%	6,040	0.16%	307,090	4.34%	423,604	6.17%	393,598	8.95%
存貨（增加）減少	649,597	33.09%	1,144,311	-24.59%	1,939,830	-45.27%	(1,065,001)	72.62%	(1,908,417)	-177.27%	(1,419,971)	-13.73%	151,891	38.51%	(1,612,804)	665.67%	1,288,788	19.66%	(874,313)	-22.55%	(2,238,365)	-31.61%	3,096,055	45.1%	(2,108,630)	-47.95%
其他流動資產（增加）減少	(92,132)	-4.69%	81,027	-1.74%	(14,529)	0.34%	9,031	-0.62%	(9,521)	-0.88%	44,756	0.43%	(198,760)	-50.39%
與營業活動相關之資產之淨變動合計	(4,223,081)	-215.13%	4,089,605	-87.88%	7,888,857	-184.11%	(7,825,153)	533.61%	(5,322,059)	-494.36%	(6,956,526)	-67.25%	13,128,382	3328.23%	(21,172,971)	8738.94%	(2,288,163)	-34.91%	(6,224,720)	-160.57%	(4,709,271)	-66.51%	17,289,479	251.86%	(197,342)	-4.49%
與營業活動相關之負債之淨變動
應付帳款增加（減少）	4,019,796	204.77%	(56,322)	1.21%	(781,610)	18.24%	(1,462,952)	99.76%	838,979	77.93%	(48,074)	-0.46%	1,248,254	316.45%	(106,995)	44.16%	1,320,428	20.15%	(252,922)	-6.52%	(828,107)	-11.7%	(1,022,153)	-14.89%	(642,151)	-14.6%
應付帳款－關係人增加（減少）	2,367,323	120.59%	(11,794,480)	253.45%	(11,542,800)	269.38%	5,908,842	-402.93%	2,423,607	225.13%	12,770,260	123.46%	(17,592,283)	-4459.9%	12,133,532	-5008%	(1,726,428)	-26.34%	1,145,682	29.55%	3,700,607	52.26%	(11,533,880)	-168.02%	(616,120)	-14.01%
其他應付款增加（減少）	(1,736,241)	-88.45%	1,424,062	-30.6%	(1,518,075)	35.43%	(660,197)	45.02%	183,576	17.05%	(2,768)	-0.03%	(446,362)	-113.16%	2,971,351	-1226.4%	(3,272,580)	-49.93%	(1,317,457)	-33.99%	2,726,933	38.51%	(4,496,567)	-65.5%	(1,909,991)	-43.43%
其他流動負債增加（減少）	79,137	4.03%	(31,595)	0.68%	10,542	-0.25%	(76,748)	5.23%	(1,259)	-0.12%	(35,319)	-0.34%	187,497	47.53%
與營業活動相關之負債之淨變動合計	4,730,015	240.95%	(10,458,335)	224.74%	(13,831,943)	322.81%	3,708,945	-252.92%	3,444,903	319.99%	12,655,623	122.35%	(16,651,353)	-4221.36%	15,012,091	-6196.1%	(3,584,316)	-54.68%	(597,712)	-15.42%	5,434,447	76.75%	(17,012,846)	-247.83%	(3,222,555)	-73.28%
與營業活動相關之資產及負債之淨變動合計	506,934	25.82%	(6,368,730)	136.86%	(5,943,086)	138.7%	(4,116,208)	280.69%	(1,877,156)	-174.37%	5,699,097	55.1%	(3,522,971)	-893.12%	(6,160,880)	2542.84%	(5,872,479)	-89.59%	(6,822,432)	-175.99%	725,176	10.24%	276,633	4.03%	(3,419,897)	-77.76%
調整項目合計	(612,001)	-31.18%	(7,732,873)	166.17%	(6,986,384)	163.05%	(4,684,593)	319.45%	(2,050,869)	-190.5%	5,789,539	55.97%	(4,633,277)	-1174.6%	(4,693,182)	1937.07%	(2,886,228)	-44.03%	(5,295,228)	-136.6%	3,375,399	47.67%	3,289,620	47.92%	(418,992)	-9.53%
營運產生之現金流入（流出）	2,874,594	146.43%	(3,625,598)	77.91%	(1,867,300)	43.58%	(358,952)	24.48%	2,138,072	198.6%	11,946,542	115.5%	2,386,769	605.08%	1,074,093	-443.32%	7,740,157	118.09%	5,860,440	151.18%	8,120,023	114.68%	8,413,536	122.56%	5,537,963	125.93%
退還（支付）之所得稅	(911,532)	-46.43%	(1,027,885)	22.09%	(2,417,577)	56.42%	(1,107,504)	75.52%	(1,061,521)	-98.6%	(1,602,811)	-15.5%	(1,992,314)	-505.08%	(1,316,376)	543.32%	(1,185,615)	-18.09%	(1,983,868)	-51.18%	(1,039,291)	-14.68%	(1,548,803)	-22.56%	(1,140,210)	-25.93%
營業活動之淨現金流入（流出）	1,963,062	100%	(4,653,483)	100%	(4,284,877)	100%	(1,466,456)	100%	1,076,551	100%	10,343,731	100%	394,455	100%	(242,283)	100%	6,554,542	100%	3,876,572	100%	7,080,732	100%	6,864,733	100%	4,397,753	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	0	0%	(15,740)	0.09%	(35,698)	-0.25%
透過其他綜合損益按公允價值衡量之金融資產減資退回股款	256,473	-0.91%	112,488	-0.65%
取得按攤銷後成本衡量之金融資產	(47,839,445)	169.24%	(19,617,323)	112.76%	(132,840)	-0.94%	(11,783,714)	118.76%	13,492,110	87.43%	(17,775,658)	66.23%	(8,185,004)	58.61%
處分按攤銷後成本衡量之金融資產	26,409,891	-93.43%	246,627	-1.42%	12,656,930	90.03%
取得透過損益按公允價值衡量之金融資產	(8,901,001)	31.49%	(1,034,410)	5.95%	(1,077,541)	-7.66%			0	0%	(569,559)	2.12%							0	0%	(86,603)	0.66%	0	0%	128,063	-11.53%
處分透過損益按公允價值衡量之金融資產	0	0%	151,815	-0.87%	46,320	0.33%
取得不動產、廠房及設備	(273,785)	0.97%	(159,235)	0.92%	(752,290)	-5.35%	(824,167)	8.31%	(305,143)	-1.98%	(1,071,554)	3.99%	(1,151,649)	8.25%	(851,597)	-15.61%	(1,227,502)	10.14%	(578,093)	-16.84%	(148,905)	1.13%	(1,048,713)	281.75%	(1,319,427)	118.78%
處分不動產、廠房及設備	380,438	-1.35%	504,737	-2.9%	193,429	1.38%	344,164	-3.47%	292,895	1.9%	148,132	-0.55%	471,878	-3.38%
存出保證金增加	(2,326)	0.01%	(4,637)	0.03%	(5,468)	-0.04%			(13,126)	-0.09%
取得無形資產	0	0%	(5,688)	0.03%	0		0		0		0		0		0		0		0		0		0		0
因合併產生之現金流入	0	0%	16,426	-0.09%	30,930	0.22%			0	0%	(4,319,741)	16.1%
取得使用權資產	0		0		0		0		0		0		0		0		0		0		0		0		0
其他非流動資產增加	(12,878)	0.05%	(56,954)	0.33%	0	0%					11,738	-0.04%					0	0%	(717,838)	-20.92%	(26,173)	0.2%
收取之利息	1,708,272	-6.04%	1,748,322	-10.05%	1,618,392	11.51%	1,166,005	-11.75%	1,431,804	9.28%	1,895,436	-7.06%	1,639,315	-11.74%	1,049,403	19.23%	767,133	-6.33%	877,927	25.58%	533,855	-4.07%	264,062	-70.94%	265,258	-23.88%
收取之股利	6,665	-0.02%	28,880	-0.17%	876,396	6.23%	607,796	-6.13%	355,444	2.3%	394,167	-1.47%	392,996	-2.81%	36,331	0.67%	98,766	-0.82%	330,953	9.64%	102,698	-0.78%	64,227	-17.26%	27,336	-2.46%
其他投資活動	0	0%	688,008	-3.95%	47,473	0.34%	245,322	-2.47%	174,899	1.13%	(5,599,778)	20.86%	(541,069)	3.87%
投資活動之淨現金流入（流出）	(28,267,696)	100%	(17,396,684)	100%	14,059,063	100%	(9,922,067)	100%	15,432,621	100%	(26,838,401)	100%	(13,965,411)	100%	5,457,120	100%	(12,111,511)	100%	3,432,154	100%	(13,129,826)	100%	(372,208)	100%	(1,110,783)	100%
籌資活動之現金流量
短期借款增加	26,338,241	-803.88%	18,222,885	-786.6%	35,701,729	-219.35%	28,517,836	1384.89%	21,313,266	1220.49%			2,384,987	-74.76%			7,177,212	100.87%	6,029,801	243.91%	4,083,320	150.87%	0	0%	1,646,101	403.55%
短期借款減少	(27,159,498)	828.95%	(17,983,939)	776.29%	(49,293,638)	302.86%	(23,743,325)	-1153.03%	(15,654,122)	-896.42%	11,082,270	185.8%			21,567,636	134.36%					0	0%	(2,552,664)	65.07%	0	0%
租賃本金償還	(132,213)	4.04%	(128,495)	5.55%	(104,133)	0.64%	(115,986)	-5.63%	(110,700)	-6.34%	(290,024)	-4.86%
其他非流動負債增加	0	0%	4,267	-0.18%	0	0%
其他非流動負債減少	(9,019)	0.28%	0	0%	(32,395)	0.2%	57,432	2.79%	(8,603)	-0.49%
發放現金股利	(2,121,728)	64.76%	(2,263,176)	97.69%	(2,404,625)	14.77%	(2,546,073)	-123.64%	(3,536,213)	-202.5%	(4,526,353)	-75.89%	(5,092,147)	159.63%	(5,375,044)	-33.48%	0	0%	(3,441,815)	-139.22%	(1,306,490)	-48.27%	(1,237,016)	31.53%	(1,172,720)	-287.5%
支付之利息	(192,173)	5.87%	(168,202)	7.26%	(142,735)	0.88%	(110,673)	-5.37%	(257,344)	-14.74%	(301,384)	-5.05%	(482,830)	15.14%	(140,491)	-0.88%	(61,973)	-0.87%	(115,795)	-4.68%	(70,358)	-2.6%	(133,249)	3.4%	(63,407)	-15.54%
籌資活動之淨現金流入（流出）	(3,276,390)	100%	(2,316,660)	100%	(16,275,797)	100%	2,059,211	100%	1,746,284	100%	5,964,509	100%	(3,189,990)	100%	16,052,101	100%	7,115,239	100%	2,472,191	100%	2,706,472	100%	(3,922,929)	100%	407,907	100%
匯率變動對現金及約當現金之影響	1,342,873		864,239		4,211,538		(692,471)		(856,612)		(813,136)		(118,268)		(2,079,711)		(3,242,937)		274,201		1,007,016		1,693,237		425,772
本期現金及約當現金增加（減少）數	(28,238,151)		(23,502,588)		(2,290,073)		(10,021,783)		17,398,844		(11,343,297)		(16,879,214)		19,187,227		(1,684,667)		10,055,118		(2,335,606)		4,262,833		4,120,649
期初現金及約當現金餘額	47,253,599		78,001,243		71,725,408		76,101,991		40,123,656		52,191,701
期末現金及約當現金餘額	19,015,448		54,498,655		69,435,335		66,080,208		57,522,500		40,848,404
資產負債表帳列之現金及約當現金	19,015,448		54,498,655		69,435,335		66,080,208		57,522,500		40,848,404		42,510,320		68,211,992		52,252,784		45,308,238		37,593,953		37,736,307		29,714,353

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

鴻準(2354) 2024年第3季「營業活動之現金流」單季為NT$-3.38億元、較上一季衰退-123.89%；而今年初至今累積為NT$19.63億元、較去年同期成長142.18%。

單季

鴻準(2354) 最新公布的2024年第3季財報中，本季新增之「營業活動之現金流」為NT$-3.38億元，較上一季衰退-123.89%，為過去10年同期中的第8高。同時鴻準過去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18.5%、-15.25%與-7.91%。其中稅前淨利為NT$11.89億元，收益費損相關之調整項目為NT$-3.81億元，所得稅/利息等之影響數為NT$-1.28億元

今年初累積至今

今年前9個月營業活動之現金流累積為NT$19.63億元，較去年同期成長142.18%，為過去10年同期中的第5高。同時鴻準過去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49.46%、-28.28%與-12.04%。其中稅前淨利為NT$34.87億元，收益費損相關之調整項目為NT$-11.19億元，所得稅/利息等之影響數為NT$-9.12億元

營業活動之現金流-今年初累積至今

(TWD千元)	2024年前9個月		2023年前9個月		2022年前9個月		2021年前9個月		2020年前9個月		2019年前9個月		2018年前9個月		2017年前9個月		2016年前9個月		2015年前9個月		2014年前9個月		2013年前9個月		2012年前9個月
(TWD千元)	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）	3,486,595	177.61%	4,107,275	-88.26%	5,119,084	-119.47%	4,325,641	-294.97%	4,188,941	389.11%	6,157,003	59.52%	7,020,046	1779.68%	5,767,275	-2380.39%	10,626,385	162.12%	11,155,668	287.77%	4,744,624	67.01%	5,123,916	74.64%	5,956,955	135.45%
收益費損項目合計	(1,118,935)	-57%	(1,364,143)	29.31%	(1,043,298)	24.35%	(568,385)	38.76%	(173,713)	-16.14%	90,442	0.87%	(1,110,306)	-281.48%	1,467,698	-605.78%	2,986,251	45.56%	1,527,204	39.4%	2,650,223	37.43%	3,012,987	43.89%	3,000,905	68.24%
折舊費用	811,075	41.32%	972,805	-20.9%	1,045,868	-24.41%	1,194,162	-81.43%	1,100,192	102.2%	1,574,380	15.22%	1,434,910	363.77%	1,765,408	-728.66%	1,844,710	28.14%	2,383,006	61.47%	2,949,955	41.66%	3,317,071	48.32%	3,164,724	71.96%
攤銷費用	6,862	0.35%	93,354	-2.01%	87,548	-2.04%	85,817	-5.85%	84,328	7.83%	99,404	0.96%	15,402	3.9%	14,653	-6.05%	18,584	0.28%	22,090	0.57%	24,640	0.35%	67,583	0.98%	63,422	1.44%
與營業活動相關之資產及負債之淨變動合計	506,934	25.82%	(6,368,730)	136.86%	(5,943,086)	138.7%	(4,116,208)	280.69%	(1,877,156)	-174.37%	5,699,097	55.1%	(3,522,971)	-893.12%	(6,160,880)	2542.84%	(5,872,479)	-89.59%	(6,822,432)	-175.99%	725,176	10.24%	276,633	4.03%	(3,419,897)	-77.76%
營業活動之淨現金流入（流出）	1,963,062	100%	(4,653,483)	100%	(4,284,877)	100%	(1,466,456)	100%	1,076,551	100%	10,343,731	100%	394,455	100%	(242,283)	100%	6,554,542	100%	3,876,572	100%	7,080,732	100%	6,864,733	100%	4,397,753	100%

投資活動之淨現金流

鴻準(2354) 2024年第3季「投資活動之淨現金流」單季為NT$-14.16億元、較上一季成長85.98%；而今年初至今累積為NT$-283億元、較去年同期衰退-62.49%。

單季

鴻準(2354) 最新公布的2024年第3季財報中，本季新增之「投資活動之淨現金流」為NT$-14.16億元，較上一季成長85.98%，為過去10年同期中的第7高。

今年初累積至今

今年前9個月投資活動之淨現金流累積為NT$-283億元，較去年同期衰退-62.49%，為過去10年同期中的第11高。

投資活動之淨現金流-今年初累積至今

(TWD千元)	2024年前9個月		2023年前9個月		2022年前9個月		2021年前9個月		2020年前9個月		2019年前9個月		2018年前9個月		2017年前9個月		2016年前9個月		2015年前9個月		2014年前9個月		2013年前9個月		2012年前9個月
(TWD千元)	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）	(28,267,696)	100%	(17,396,684)	100%	14,059,063	100%	(9,922,067)	100%	15,432,621	100%	(26,838,401)	100%	(13,965,411)	100%	5,457,120	100%	(12,111,511)	100%	3,432,154	100%	(13,129,826)	100%	(372,208)	100%	(1,110,783)	100%
取得不動產、廠房及設備	(273,785)	0.97%	(159,235)	0.92%	(752,290)	-5.35%	(824,167)	8.31%	(305,143)	-1.98%	(1,071,554)	3.99%	(1,151,649)	8.25%	(851,597)	-15.61%	(1,227,502)	10.14%	(578,093)	-16.84%	(148,905)	1.13%	(1,048,713)	281.75%	(1,319,427)	118.78%
處分不動產、廠房及設備	380,438	-1.35%	504,737	-2.9%	193,429	1.38%	344,164	-3.47%	292,895	1.9%	148,132	-0.55%	471,878	-3.38%
取得無形資產	0	0%	(5,688)	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	(8,901,001)	31.49%	(1,034,410)	5.95%	(1,077,541)	-7.66%			0	0%	(569,559)	2.12%							0	0%	(86,603)	0.66%	0	0%	128,063	-11.53%
處分透過損益按公允價值衡量之金融資產	0	0%	151,815	-0.87%	46,320	0.33%
取得透過其他綜合損益按公允價值衡量之金融資產	0	0%	(15,740)	0.09%	(35,698)	-0.25%
處分透過其他綜合損益按公允價值衡量之金融資產					0	0%	416,086	-4.19%
取得按攤銷後成本衡量之金融資產	(47,839,445)	169.24%	(19,617,323)	112.76%	(132,840)	-0.94%	(11,783,714)	118.76%	13,492,110	87.43%	(17,775,658)	66.23%	(8,185,004)	58.61%
處分按攤銷後成本衡量之金融資產	26,409,891	-93.43%	246,627	-1.42%	12,656,930	90.03%
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

鴻準(2354) 2024年第3季「籌資活動之淨現金流」單季為NT$-3.54億元、較上一季成長77.51%；而今年初至今累積為NT$-32.76億元、較去年同期衰退-41.43%。

單季

鴻準(2354) 最新公布的2024年第3季財報中，本季新增之「籌資活動之淨現金流」為NT$-3.54億元，較上一季成長77.51%，為過去10年同期中的第7高。

今年初累積至今

今年前9個月籌資活動之淨現金流累積為NT$-32.76億元，較去年同期衰退-41.43%，為過去10年同期中的第10高。

籌資活動之淨現金流-今年初累積至今

(TWD千元)	2024年前9個月		2023年前9個月		2022年前9個月		2021年前9個月		2020年前9個月		2019年前9個月		2018年前9個月		2017年前9個月		2016年前9個月		2015年前9個月		2014年前9個月		2013年前9個月		2012年前9個月
(TWD千元)	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）	(3,276,390)	100%	(2,316,660)	100%	(16,275,797)	100%	2,059,211	100%	1,746,284	100%	5,964,509	100%	(3,189,990)	100%	16,052,101	100%	7,115,239	100%	2,472,191	100%	2,706,472	100%	(3,922,929)	100%	407,907	100%
短期借款增加	26,338,241	-803.88%	18,222,885	-786.6%	35,701,729	-219.35%	28,517,836	1384.89%	21,313,266	1220.49%			2,384,987	-74.76%			7,177,212	100.87%	6,029,801	243.91%	4,083,320	150.87%	0	0%	1,646,101	403.55%
短期借款減少	(27,159,498)	828.95%	(17,983,939)	776.29%	(49,293,638)	302.86%	(23,743,325)	-1153.03%	(15,654,122)	-896.42%	11,082,270	185.8%			21,567,636	134.36%					0	0%	(2,552,664)	65.07%	0	0%
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	(2,121,728)	64.76%	(2,263,176)	97.69%	(2,404,625)	14.77%	(2,546,073)	-123.64%	(3,536,213)	-202.5%	(4,526,353)	-75.89%	(5,092,147)	159.63%	(5,375,044)	-33.48%	0	0%	(3,441,815)	-139.22%	(1,306,490)	-48.27%	(1,237,016)	31.53%	(1,172,720)	-287.5%
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投資活動之淨現金流

籌資活動之淨現金流

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