2520
58.1
TWD+1.10 (1.93%)
2024.11.22收盤
冠德－現金流量表
合併現金流量表
第三季 (最新)
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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 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） | 5,897,875 | 73.43% | 2,475,340 | -780.05% | 2,551,027 | 73.76% | 3,572,892 | 61.49% | 1,865,763 | 53.8% | 943,371 | 61.51% | (228,752) | 5.81% | 623,953 | 486.29% | 879,794 | 169.42% | 271,097 | 555.3% | 1,777,497 | -105.18% | 338,446 | -20.73% | (149,995) | 2.67% |
| 本期稅前淨利（淨損） | 5,897,875 | 73.43% | 2,475,340 | -780.05% | 2,551,027 | 73.76% | 3,572,892 | 61.49% | 1,865,763 | 53.8% | 943,371 | 61.51% | (228,752) | 5.81% | 623,953 | 486.29% | 879,794 | 169.42% | 271,097 | 555.3% | 1,777,497 | -105.18% | 338,446 | -20.73% | (149,995) | 2.67% |
| 調整項目 | ||||||||||||||||||||||||||
| 收益費損項目 | ||||||||||||||||||||||||||
| 折舊費用 | 332,954 | 4.15% | 329,328 | -103.78% | 311,575 | 9.01% | 317,340 | 5.46% | 291,574 | 8.41% | 269,426 | 17.57% | 212,796 | -5.4% | 168,442 | 131.28% | 191,544 | 36.88% | 190,630 | 390.48% | 159,494 | -9.44% | 164,826 | -10.09% | 73,311 | -1.31% |
| 攤銷費用 | 18,556 | 0.23% | 10,841 | -3.42% | 7,955 | 0.23% | 7,217 | 0.12% | 7,729 | 0.22% | 11,990 | 0.78% | 15,602 | -0.4% | 15,140 | 11.8% | 14,328 | 2.76% | 12,997 | 26.62% | 9,390 | -0.56% | 7,459 | -0.46% | 4,948 | -0.09% |
| 預期信用減損損失（利益）數／呆帳費用提列（轉列收入）數 | (6,937) | -0.09% | 200 | -0.06% | (2,026) | -0.06% | 1,653 | 0.03% | 11,383 | 0.33% | 0 | 0% | 121,062 | -3.07% | ||||||||||||
| 透過損益按公允價值衡量金融資產及負債之淨損失（利益） | (46,010) | -0.57% | (7,582) | 2.39% | 41,653 | 1.2% | (42,315) | -0.73% | 13,348 | 0.38% | (1,823) | -0.12% | (137) | 0% | 2,938 | 2.29% | (2,814) | -0.54% | (969) | -1.98% | (2,148) | 0.13% | (12,956) | 0.79% | (3,992) | 0.07% |
| 利息費用 | 168,277 | 2.1% | 200,587 | -63.21% | 228,256 | 6.6% | 239,084 | 4.11% | 274,416 | 7.91% | 346,042 | 22.56% | 326,482 | -8.29% | 159,542 | 124.34% | 178,511 | 34.37% | 181,333 | 371.43% | 159,321 | -9.43% | 129,919 | -7.96% | 164,763 | -2.94% |
| 利息收入 | (116,450) | -1.45% | (99,384) | 31.32% | (37,583) | -1.09% | (17,634) | -0.3% | (14,480) | -0.42% | (14,880) | -0.97% | (19,954) | 0.51% | ||||||||||||
| 股利收入 | (5,134) | -0.06% | (4,630) | 1.46% | (7,330) | -0.21% | (4,727) | -0.08% | (3,435) | -0.1% | (3,456) | -0.23% | (3,674) | 0.09% | ||||||||||||
| 採用權益法認列之關聯企業及合資損失（利益）之份額 | (6,563) | -0.08% | (5,752) | 1.81% | 619 | 0.02% | 3,113 | 0.05% | (509) | -0.01% | 386 | 0.03% | 1,069 | -0.03% | 2,922 | 2.28% | (966) | -0.19% | (504) | -1.03% | (2,203) | 0.13% | (3,502) | 0.21% | (1,219) | 0.02% |
| 處分及報廢不動產、廠房及設備損失（利益） | 0 | 0% | 273 | -0.09% | 0 | 0% | (28) | 0% | (94) | 0% | 1 | 0% | ||||||||||||||
| 收益費損項目合計 | 338,693 | 4.22% | 423,881 | -133.58% | 543,119 | 15.7% | 509,703 | 8.77% | 554,437 | 15.99% | 535,070 | 34.89% | 709,988 | -18.02% | 341,401 | 266.08% | 640,133 | 123.27% | 369,714 | 757.3% | 319,654 | -18.91% | 278,820 | -17.07% | 237,640 | -4.23% |
| 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 | ||||||||||||||||||||||||||
| 強制透過損益按公允價值衡量之金融資產（增加）減少 | 0 | 0% | (168) | 0.05% | 0 | 0% | 23,984 | 0.69% | 0 | 0% | 322 | -0.01% | ||||||||||||||
| 合約資產（增加）減少 | (142,110) | -1.77% | (858,423) | 270.51% | 100,983 | 2.92% | (244,112) | -4.2% | (821,964) | -23.7% | (528,726) | -34.48% | (264,971) | 6.73% | ||||||||||||
| 應收帳款（增加）減少 | (20,832) | -0.26% | 921,918 | -290.52% | 178,926 | 5.17% | 1,420,676 | 24.45% | 872,482 | 25.16% | 1,088,963 | 71.01% | 270,027 | -6.85% | (357,851) | -278.9% | (203,135) | -39.12% | (71,240) | -145.92% | 229,435 | -13.58% | 564,727 | -34.58% | (164,900) | 2.94% |
| 存貨（增加）減少 | 3,431,981 | 42.73% | (3,874,591) | 1221% | 655,259 | 18.95% | 6,157,001 | 105.96% | (1,334,860) | -38.49% | (1,623,158) | -105.84% | (4,325,137) | 109.8% | (1,233,436) | -961.3% | 173,367 | 33.38% | (1,387,241) | -2841.54% | (2,862,736) | 169.4% | (2,910,480) | 178.23% | (5,519,617) | 98.33% |
| 預付款項（增加）減少 | (82,956) | -1.03% | (79,926) | 25.19% | (53,946) | -1.56% | 30,735 | 0.53% | 13,302 | 0.38% | 4,073 | 0.27% | (82,313) | 2.09% | (116,319) | -90.66% | (119,076) | -22.93% | (24,559) | -50.31% | (60,764) | 3.6% | (51,863) | 3.18% | 344,000 | -6.13% |
| 其他流動資產（增加）減少 | (399) | 0% | 38,672 | -12.19% | (58,731) | -1.7% | (953) | -0.02% | (2,541) | -0.07% | (28,690) | -1.87% | (1,603) | 0.04% | ||||||||||||
| 其他金融資產（增加）減少 | 589,625 | 7.34% | 757,579 | -238.74% | 236,134 | 6.83% | (776,794) | -13.37% | 1,113,994 | 32.12% | (543,871) | -35.46% | (1,260,040) | 31.99% | 3,701 | 2.88% | 5,548 | 1.07% | 315,977 | 647.23% | (153,737) | 9.1% | 300,908 | -18.43% | (56,132) | 1% |
| 取得合約之增額成本（增加）減少 | 32,573 | 0.41% | (8,989) | 2.83% | 40,508 | 1.17% | 33,799 | 0.58% | (8,362) | -0.24% | (98,945) | -6.45% | (32,369) | 0.82% | ||||||||||||
| 其他營業資產（增加）減少 | (6,757) | -0.08% | 35 | -0.01% | 12 | 0% | (4) | 0% | (1) | 0% | (18) | 0% | 0 | 0% | 55 | 0.04% | 53 | 0.01% | (2,141) | -4.39% | (120) | 0.01% | 17,694 | -1.08% | (1,280) | 0.02% |
| 與營業活動相關之資產之淨變動合計 | 3,801,125 | 47.33% | (3,103,893) | 978.13% | 1,103,368 | 31.9% | 6,615,442 | 113.85% | (144,931) | -4.18% | (1,731,041) | -112.88% | (5,657,603) | 143.62% | (1,229,151) | -957.96% | (426,010) | -82.03% | (914,261) | -1872.72% | (2,745,131) | 162.44% | (2,016,553) | 123.49% | (5,892,174) | 104.97% |
| 與營業活動相關之負債之淨變動 | ||||||||||||||||||||||||||
| 合約負債增加（減少） | (23,913) | -0.3% | 1,256,557 | -395.98% | 949,279 | 27.45% | (3,402,333) | -58.55% | 1,678,214 | 48.39% | 1,172,779 | 76.47% | 707,040 | -17.95% | ||||||||||||
| 應付票據增加（減少） | (71,756) | -0.89% | (132,000) | 41.6% | 64,688 | 1.87% | (95,716) | -1.65% | 181,039 | 5.22% | 563,654 | 36.75% | 87,626 | -2.22% | 88,628 | 69.07% | 28,969 | 5.58% | (52,998) | -108.56% | (55,917) | 3.31% | (93,743) | 5.74% | 19,837 | -0.35% |
| 應付帳款增加（減少） | (640,057) | -7.97% | (533,216) | 168.03% | (887,237) | -25.65% | (251,717) | -4.33% | (388,541) | -11.2% | 585,786 | 38.2% | 453,793 | -11.52% | (355,046) | -276.71% | 135,575 | 26.11% | (51,031) | -104.53% | (145,395) | 8.6% | (401,752) | 24.6% | (165,981) | 2.96% |
| 其他應付款增加（減少） | (31,549) | -0.39% | (71,891) | 22.65% | (87,032) | -2.52% | (334,887) | -5.76% | (53,528) | -1.54% | (26,027) | -1.7% | 124,311 | -3.16% | 261,706 | 203.97% | 75,936 | 14.62% | (33,553) | 1.99% | (91,107) | 5.58% | 114,187 | -2.03% | ||
| 負債準備增加（減少） | (9,846) | -0.12% | (8,976) | 2.83% | (9,837) | -0.28% | 19,608 | 0.34% | (2,947) | -0.08% | 19,969 | 1.3% | 14,782 | -0.38% | (15,163) | -11.82% | 4,445 | 0.86% | (5,273) | -10.8% | 3,937 | -0.23% | 5,153 | -0.32% | 2,838 | -0.05% |
| 其他流動負債增加（減少） | (105,460) | -1.31% | 136,848 | -43.12% | (32,042) | -0.93% | 16,819 | 0.29% | (8,239) | -0.24% | (81,099) | -5.29% | 34,441 | -0.87% | ||||||||||||
| 淨確定福利負債增加(減少) | 0 | 0% | (1) | 0% | 10 | 0% | (3,493) | -0.06% | (3,072) | -0.09% | (4,603) | -0.3% | 48 | 0% | 0 | 0% | 226 | 0.04% | 329 | 0.67% | 188 | -0.01% | 1,076 | -0.07% | (579) | 0.01% |
| 其他營業負債增加（減少） | 0 | 0% | (16,336) | 5.15% | (16,336) | -0.47% | (16,336) | -0.28% | (16,336) | -0.47% | (16,412) | -1.07% | (16,822) | 0.43% | (16,335) | -12.73% | (16,336) | -3.15% | (16,337) | -33.46% | (17,808) | 1.05% | (11,943) | 0.73% | (6,309) | 0.11% |
| 與營業活動相關之負債之淨變動合計 | (882,581) | -10.99% | 631,739 | -199.08% | (18,507) | -0.54% | (4,068,055) | -70.01% | 1,386,852 | 39.99% | 2,201,199 | 143.53% | 1,387,593 | -35.22% | 624,592 | 486.79% | (248,320) | -47.82% | 467,703 | 958.02% | (234,058) | 13.85% | 374,107 | -22.91% | 857,089 | -15.27% |
| 與營業活動相關之資產及負債之淨變動合計 | 2,918,544 | 36.34% | (2,472,154) | 779.05% | 1,084,861 | 31.37% | 2,547,387 | 43.84% | 1,241,921 | 35.81% | 470,158 | 30.66% | (4,270,010) | 108.4% | (604,559) | -471.17% | (674,330) | -129.85% | (446,558) | -914.7% | (2,979,189) | 176.29% | (1,642,446) | 100.58% | (5,035,085) | 89.7% |
| 調整項目合計 | 3,257,237 | 40.55% | (2,048,273) | 645.47% | 1,627,980 | 47.07% | 3,057,090 | 52.61% | 1,796,358 | 51.8% | 1,005,228 | 65.55% | (3,560,022) | 90.37% | (263,158) | -205.1% | (34,197) | -6.59% | (76,844) | -157.4% | (2,659,535) | 157.37% | (1,363,626) | 83.5% | (4,797,445) | 85.46% |
| 營運產生之現金流入（流出） | 9,155,112 | 113.98% | 427,067 | -134.58% | 4,179,007 | 120.83% | 6,629,982 | 114.1% | 3,662,121 | 105.6% | 1,948,599 | 127.06% | (3,788,774) | 96.18% | 360,795 | 281.19% | 845,597 | 162.83% | 194,253 | 397.9% | (882,038) | 52.19% | (1,025,180) | 62.78% | (4,947,440) | 88.14% |
| 退還（支付）之所得稅 | (1,123,176) | -13.98% | (744,397) | 234.58% | (720,411) | -20.83% | (819,225) | -14.1% | (194,287) | -5.6% | (415,020) | -27.06% | (150,460) | 3.82% | (232,486) | -181.19% | (326,285) | -62.83% | (145,433) | -297.9% | (314,661) | 18.62% | (117,457) | 7.19% | (172,564) | 3.07% |
| 營業活動之淨現金流入（流出） | 8,031,936 | 100% | (317,330) | 100% | 3,458,596 | 100% | 5,810,757 | 100% | 3,467,834 | 100% | 1,533,579 | 100% | (3,939,234) | 100% | 128,309 | 100% | 519,312 | 100% | 48,820 | 100% | (1,689,964) | 100% | (1,633,022) | 100% | (5,613,349) | 100% |
| 投資活動之現金流量 | ||||||||||||||||||||||||||
| 取得不動產、廠房及設備 | (54,212) | -116.75% | (41,003) | -59.32% | (91,177) | 8.61% | (85,399) | 541.43% | (105,670) | 74.13% | (80,288) | -885.4% | (109,234) | -1001.69% | (347,300) | 105.54% | (468,341) | 96.55% | (70,154) | 59.61% | (239,088) | 70.39% | (303,783) | 94.8% | (516,590) | 92.84% |
| 處分不動產、廠房及設備 | 0 | 0% | 362 | 0.52% | 0 | 0% | 76 | -0.48% | 163 | -0.11% | 2 | 0.02% | 904 | 8.29% | ||||||||||||
| 取得無形資產 | (12,980) | -27.95% | (9,769) | -14.13% | (5,179) | 0.49% | (4,130) | 26.18% | (830) | 0.58% | (2,933) | -32.34% | (1,563) | -14.33% | (5,481) | 1.67% | (6,188) | 1.28% | (33,316) | 28.31% | (9,466) | 2.79% | (11,917) | 3.72% | (37,764) | 6.79% |
| 其他金融資產增加 | (5,855) | -12.61% | 18,471 | -1.74% | 0 | 0% | (54,128) | 37.97% | 0 | 0% | (20,287) | 17.24% | (80,564) | 23.72% | (1,576) | 0.49% | 0 | 0% | ||||||||
| 預付設備款增加 | (2,974) | -6.4% | 356 | 0.52% | (5,140) | 0.49% | (4,596) | 29.14% | (349) | 0.24% | (519) | -5.72% | (157) | -1.44% | (4,209) | 1.28% | (16,023) | 3.3% | (11,527) | 9.79% | (20,209) | 5.95% | (10,630) | 3.32% | (13,779) | 2.48% |
| 收取之利息 | 117,320 | 252.67% | 101,321 | 146.59% | 37,357 | -3.53% | 18,040 | -114.37% | 14,836 | -10.41% | 14,869 | 163.97% | 17,663 | 161.97% | 5,282 | -1.61% | 4,349 | -0.9% | 10,876 | -9.24% | 6,623 | -1.95% | 7,190 | -2.24% | 6,433 | -1.16% |
| 收取之股利 | 5,134 | 11.06% | 4,630 | 6.7% | 7,330 | -0.69% | 4,727 | -29.97% | 3,435 | -2.41% | 3,456 | 38.11% | 3,674 | 33.69% | 3,381 | -1.03% | 3,136 | -0.65% | 4,795 | -4.07% | 3,025 | -0.89% | ||||
| 投資活動之淨現金流入（流出） | 46,433 | 100% | 69,119 | 100% | (1,058,887) | 100% | (15,773) | 100% | (142,543) | 100% | 9,068 | 100% | 10,905 | 100% | (329,074) | 100% | (485,096) | 100% | (117,683) | 100% | (339,679) | 100% | (320,444) | 100% | (556,439) | 100% |
| 籌資活動之現金流量 | ||||||||||||||||||||||||||
| 短期借款增加 | 8,250,380 | -169.21% | 6,379,250 | -479.07% | 3,747,369 | -165.86% | 3,755,000 | -95.25% | 7,798,785 | -682.84% | 8,059,719 | -510.85% | 9,937,658 | 2316% | 4,619,890 | 2468.67% | 4,434,900 | -804.98% | 4,960,287 | 21874.61% | 9,086,695 | 397.5% | 10,003,167 | 636.59% | 17,848,200 | 305.52% |
| 短期借款減少 | (11,505,574) | 235.98% | (4,866,288) | 365.45% | (3,684,620) | 163.08% | (4,108,359) | 104.22% | (8,045,529) | 704.45% | (6,797,871) | 430.87% | (7,326,109) | -1707.37% | (2,478,360) | -1324.33% | (4,509,574) | 818.53% | (3,167,488) | -13968.46% | (7,685,950) | -336.22% | (9,716,750) | -618.36% | (13,874,577) | -237.5% |
| 應付短期票券增加 | 2,491,200 | -51.09% | 530,000 | -39.8% | 110,000 | -4.87% | 240,000 | -6.09% | 1,560,000 | -136.59% | 499,000 | -31.63% | 1,638,000 | 381.74% | 1,720,000 | 919.09% | 1,910,000 | -346.68% | 1,900,000 | 8378.9% | 2,740,000 | 119.86% | 3,213,000 | 204.47% | 2,029,000 | 34.73% |
| 應付短期票券減少 | (2,141,200) | 43.92% | (400,000) | 30.04% | (80,000) | 3.54% | (240,000) | 6.09% | (1,010,000) | 88.43% | (369,000) | 23.39% | (1,504,000) | -350.51% | (1,570,000) | -838.94% | (1,660,000) | 301.31% | (1,780,000) | -7849.71% | (2,365,000) | -103.46% | (3,612,000) | -229.86% | (1,780,000) | -30.47% |
| 償還公司債 | 0 | 0% | (1,000,000) | 75.1% | (1,500,000) | 38.05% | 0 | 0% | (1,000,000) | 63.38% | (2,000,000) | -466.11% | (1,000,000) | -534.36% | (1,250,000) | 226.89% | (250,000) | -1102.49% | 0 | 0% | (198,092) | -3.39% | ||||
| 償還長期借款 | (153,480) | 3.15% | (153,480) | 11.53% | (323,240) | 14.31% | (186,840) | 4.74% | (2,334,900) | 204.44% | (830,542) | 52.64% | (479,400) | -111.73% | (183,000) | -97.79% | (212,600) | 38.59% | (137,600) | -606.81% | (95,700) | -4.19% | (150,700) | -9.59% | (240,700) | -4.12% |
| 存入保證金增加 | 10,213 | -0.21% | (400) | 0.02% | 5,091 | -0.13% | 10,611 | -0.93% | 21,398 | -1.36% | 9,155 | 2.13% | 14,426 | 7.71% | 2,001 | -0.36% | 3,306 | 14.58% | 2,434 | 0.11% | 285 | 0.02% | 7,183 | 0.12% | ||
| 租賃本金償還 | (173,796) | 3.56% | (167,144) | 12.55% | (154,126) | 6.82% | (133,155) | 3.38% | (95,491) | 8.36% | (96,276) | 6.1% | ||||||||||||||
| 發放現金股利 | (974,663) | 19.99% | (949,302) | 71.29% | (1,356,198) | 60.02% | (1,183,597) | 30.02% | (739,749) | 64.77% | (493,165) | 31.26% | (246,583) | -57.47% | (542,482) | -289.88% | (493,165) | 89.51% | (986,331) | -4349.67% | ||||||
| 支付之利息 | (328,122) | 6.73% | (365,199) | 27.43% | (316,298) | 14% | (326,921) | 8.29% | (406,546) | 35.6% | (471,646) | 29.89% | (519,260) | -121.02% | (427,875) | -228.64% | (385,397) | 69.95% | (414,918) | -1829.77% | (380,839) | -16.66% | (323,677) | -20.6% | (215,490) | -3.69% |
| 非控制權益變動 | (350,696) | 7.19% | (342,940) | 25.75% | (181,399) | 8.03% | (263,369) | 6.68% | (209,286) | 18.32% | (209,320) | 13.27% | (150,628) | -35.1% | (104,685) | -55.94% | (69,790) | 12.67% | (104,580) | -461.19% | (99,949) | -4.37% | (81,949) | -5.22% | (33,520) | -0.57% |
| 籌資活動之淨現金流入（流出） | (4,875,738) | 100% | (1,331,590) | 100% | (2,259,399) | 100% | (3,942,150) | 100% | (1,142,105) | 100% | (1,577,703) | 100% | 429,087 | 100% | 187,141 | 100% | (550,935) | 100% | 22,676 | 100% | 2,285,969 | 100% | 1,571,376 | 100% | 5,842,004 | 100% |
| 匯率變動對現金及約當現金之影響 | 65 | 83 | 235 | (669) | (3,671) | 392 | 21,830 | (2,591) | (13,429) | 1,409 | (2,679) | 812 | 0 | |||||||||||||
| 本期現金及約當現金增加（減少）數 | 3,202,696 | (1,579,718) | 140,545 | 1,852,165 | 2,179,515 | (34,664) | (3,477,412) | (16,215) | (530,148) | (44,778) | 253,647 | (381,278) | (327,784) | |||||||||||||
| 期初現金及約當現金餘額 | 14,178,534 | 15,522,920 | 16,080,562 | 11,510,749 | 6,229,385 | 5,539,557 | 6,961,905 | 4,064,025 | 3,382,544 | 3,035,933 | 2,217,199 | 2,271,189 | 2,199,065 | |||||||||||||
| 期末現金及約當現金餘額 | 17,381,230 | 13,943,202 | 16,221,107 | 13,362,914 | 8,408,900 | 5,504,893 | 3,484,493 | 4,047,810 | 2,852,396 | 2,991,155 | 2,470,846 | 1,889,911 | 1,871,281 | |||||||||||||
| 資產負債表帳列之現金及約當現金 | 17,381,230 | 13,943,202 | 16,221,107 | 13,362,914 | 8,408,900 | 5,504,893 | 3,484,493 | 4,047,810 | 2,852,396 | 2,991,155 | 2,470,846 | 1,889,911 | 1,871,281 | |||||||||||||
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
冠德(2520) 2024年第3季「營業活動之現金流」單季為NT$21.07億元、較上一季衰退-66.98%；而今年初至今累積為NT$80.32億元、較去年同期成長2631.1%。
單季
冠德(2520) 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$21.07億元，較上一季衰退-66.98%，為過去10年同期中的第1高。
同時冠德過去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23.66%、124.45%與10.5%。
其中稅前淨利為NT$18.29億元，收益費損相關之調整項目為NT$1億元，所得稅/利息等之影響數為NT$-3.29億元
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$80.32億元，較去年同期成長2631.1%，為過去10年同期中的第1高。
同時冠德過去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11.39%、39.26%與21.05%。
其中稅前淨利為NT$58.98億元，收益費損相關之調整項目為NT$3.39億元，所得稅/利息等之影響數為NT$-11.23億元
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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 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） | 5,897,875 | 73.43% | 2,475,340 | -780.05% | 2,551,027 | 73.76% | 3,572,892 | 61.49% | 1,865,763 | 53.8% | 943,371 | 61.51% | (228,752) | 5.81% | 623,953 | 486.29% | 879,794 | 169.42% | 271,097 | 555.3% | 1,777,497 | -105.18% | 338,446 | -20.73% | (149,995) | 2.67% |
| 收益費損項目合計 | 338,693 | 4.22% | 423,881 | -133.58% | 543,119 | 15.7% | 509,703 | 8.77% | 554,437 | 15.99% | 535,070 | 34.89% | 709,988 | -18.02% | 341,401 | 266.08% | 640,133 | 123.27% | 369,714 | 757.3% | 319,654 | -18.91% | 278,820 | -17.07% | 237,640 | -4.23% |
| 折舊費用 | 332,954 | 4.15% | 329,328 | -103.78% | 311,575 | 9.01% | 317,340 | 5.46% | 291,574 | 8.41% | 269,426 | 17.57% | 212,796 | -5.4% | 168,442 | 131.28% | 191,544 | 36.88% | 190,630 | 390.48% | 159,494 | -9.44% | 164,826 | -10.09% | 73,311 | -1.31% |
| 攤銷費用 | 18,556 | 0.23% | 10,841 | -3.42% | 7,955 | 0.23% | 7,217 | 0.12% | 7,729 | 0.22% | 11,990 | 0.78% | 15,602 | -0.4% | 15,140 | 11.8% | 14,328 | 2.76% | 12,997 | 26.62% | 9,390 | -0.56% | 7,459 | -0.46% | 4,948 | -0.09% |
| 與營業活動相關之資產及負債之淨變動合計 | 2,918,544 | 36.34% | (2,472,154) | 779.05% | 1,084,861 | 31.37% | 2,547,387 | 43.84% | 1,241,921 | 35.81% | 470,158 | 30.66% | (4,270,010) | 108.4% | (604,559) | -471.17% | (674,330) | -129.85% | (446,558) | -914.7% | (2,979,189) | 176.29% | (1,642,446) | 100.58% | (5,035,085) | 89.7% |
| 營業活動之淨現金流入（流出） | 8,031,936 | 100% | (317,330) | 100% | 3,458,596 | 100% | 5,810,757 | 100% | 3,467,834 | 100% | 1,533,579 | 100% | (3,939,234) | 100% | 128,309 | 100% | 519,312 | 100% | 48,820 | 100% | (1,689,964) | 100% | (1,633,022) | 100% | (5,613,349) | 100% |
投資活動之淨現金流
冠德(2520) 2024年第3季「投資活動之淨現金流」單季為NT$4,572萬元、較上一季成長161.84%；而今年初至今累積為NT$4,643萬元、較去年同期衰退-32.82%。
單季
冠德(2520) 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$4,572萬元，較上一季成長161.84%，為過去10年同期中的第1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$4,643萬元，較去年同期衰退-32.82%，為過去10年同期中的第2高。
投資活動之淨現金流-今年初累積至今
| (TWD千元) | 2024年前9個月 | 2023年前9個月 | 2022年前9個月 | 2021年前9個月 | 2020年前9個月 | 2019年前9個月 | 2018年前9個月 | 2017年前9個月 | 2016年前9個月 | 2015年前9個月 | 2014年前9個月 | 2013年前9個月 | 2012年前9個月 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | 金額 | % | |
| 投資活動之淨現金流入（流出） | 46,433 | 100% | 69,119 | 100% | (1,058,887) | 100% | (15,773) | 100% | (142,543) | 100% | 9,068 | 100% | 10,905 | 100% | (329,074) | 100% | (485,096) | 100% | (117,683) | 100% | (339,679) | 100% | (320,444) | 100% | (556,439) | 100% |
| 取得不動產、廠房及設備 | (54,212) | -116.75% | (41,003) | -59.32% | (91,177) | 8.61% | (85,399) | 541.43% | (105,670) | 74.13% | (80,288) | -885.4% | (109,234) | -1001.69% | (347,300) | 105.54% | (468,341) | 96.55% | (70,154) | 59.61% | (239,088) | 70.39% | (303,783) | 94.8% | (516,590) | 92.84% |
| 處分不動產、廠房及設備 | 0 | 0% | 362 | 0.52% | 0 | 0% | 76 | -0.48% | 163 | -0.11% | 2 | 0.02% | 904 | 8.29% | ||||||||||||
| 取得無形資產 | (12,980) | -27.95% | (9,769) | -14.13% | (5,179) | 0.49% | (4,130) | 26.18% | (830) | 0.58% | (2,933) | -32.34% | (1,563) | -14.33% | (5,481) | 1.67% | (6,188) | 1.28% | (33,316) | 28.31% | (9,466) | 2.79% | (11,917) | 3.72% | (37,764) | 6.79% |
| 處分無形資產 | ||||||||||||||||||||||||||
| 取得透過損益按公允價值衡量之金融資產 | ||||||||||||||||||||||||||
| 處分透過損益按公允價值衡量之金融資產 | ||||||||||||||||||||||||||
| 取得透過其他綜合損益按公允價值衡量之金融資產 | ||||||||||||||||||||||||||
| 處分透過其他綜合損益按公允價值衡量之金融資產 | ||||||||||||||||||||||||||
| 取得按攤銷後成本衡量之金融資產 | ||||||||||||||||||||||||||
| 處分按攤銷後成本衡量之金融資產 | ||||||||||||||||||||||||||
| 按攤銷後成本衡量之金融資產到期還本 | ||||||||||||||||||||||||||
籌資活動之淨現金流
冠德(2520) 2024年第3季「籌資活動之淨現金流」單季為NT$-13.1億元、較上一季成長51.02%；而今年初至今累積為NT$-48.76億元、較去年同期衰退-266.16%。
單季
冠德(2520) 最新公布的2024年第3季財報中，本季新增之「籌資活動之淨現金流」為NT$-13.1億元，較上一季成長51.02%，為過去10年同期中的第9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$-48.76億元，較去年同期衰退-266.16%，為過去10年同期中的第11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 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 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） | (4,875,738) | 100% | (1,331,590) | 100% | (2,259,399) | 100% | (3,942,150) | 100% | (1,142,105) | 100% | (1,577,703) | 100% | 429,087 | 100% | 187,141 | 100% | (550,935) | 100% | 22,676 | 100% | 2,285,969 | 100% | 1,571,376 | 100% | 5,842,004 | 100% |
| 短期借款增加 | 8,250,380 | -169.21% | 6,379,250 | -479.07% | 3,747,369 | -165.86% | 3,755,000 | -95.25% | 7,798,785 | -682.84% | 8,059,719 | -510.85% | 9,937,658 | 2316% | 4,619,890 | 2468.67% | 4,434,900 | -804.98% | 4,960,287 | 21874.61% | 9,086,695 | 397.5% | 10,003,167 | 636.59% | 17,848,200 | 305.52% |
| 短期借款減少 | (11,505,574) | 235.98% | (4,866,288) | 365.45% | (3,684,620) | 163.08% | (4,108,359) | 104.22% | (8,045,529) | 704.45% | (6,797,871) | 430.87% | (7,326,109) | -1707.37% | (2,478,360) | -1324.33% | (4,509,574) | 818.53% | (3,167,488) | -13968.46% | (7,685,950) | -336.22% | (9,716,750) | -618.36% | (13,874,577) | -237.5% |
| 發行公司債 | 0 | 0% | 0 | 0% | 1,000,000 | 233.05% | 0 | 0% | 1,500,000 | -272.26% | 0 | 0% | 1,000,000 | 43.75% | 2,000,000 | 127.28% | 2,000,000 | 34.23% | ||||||||
| 償還公司債 | 0 | 0% | (1,000,000) | 75.1% | (1,500,000) | 38.05% | 0 | 0% | (1,000,000) | 63.38% | (2,000,000) | -466.11% | (1,000,000) | -534.36% | (1,250,000) | 226.89% | (250,000) | -1102.49% | 0 | 0% | (198,092) | -3.39% | ||||
| 舉借長期借款 | 0 | 0% | 5,000 | -0.22% | 0 | 0% | 2,330,000 | -204.01% | 110,000 | -6.97% | 72,253 | 16.84% | 139,568 | 74.58% | 182,626 | -33.15% | 0 | 0% | 100,000 | 4.37% | 240,000 | 15.27% | 300,000 | 5.14% | ||
| 償還長期借款 | (153,480) | 3.15% | (153,480) | 11.53% | (323,240) | 14.31% | (186,840) | 4.74% | (2,334,900) | 204.44% | (830,542) | 52.64% | (479,400) | -111.73% | (183,000) | -97.79% | (212,600) | 38.59% | (137,600) | -606.81% | (95,700) | -4.19% | (150,700) | -9.59% | (240,700) | -4.12% |
| 發放現金股利 | (974,663) | 19.99% | (949,302) | 71.29% | (1,356,198) | 60.02% | (1,183,597) | 30.02% | (739,749) | 64.77% | (493,165) | 31.26% | (246,583) | -57.47% | (542,482) | -289.88% | (493,165) | 89.51% | (986,331) | -4349.67% | ||||||
| 庫藏股票買回成本 | 0 | 0% | (25,487) | 1.13% | 0 | 0% | (15,722) | -0.69% | ||||||||||||||||||
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