4945
76.1
TWD-1.40 (-1.81%)
2025.09.01收盤
陞達科技股份有限公司－現金流量表
合併現金流量表
第二季 (最新)
單季
| (TWD千元) | 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 | % | |
| 營業活動之現金流量-間接法 | ||||||||||||||||
| 繼續營業單位稅前淨利(淨損) | (12,519) | -7.23% | 23,274 | 21.78% | 38,067 | 33.41% | 55,548 | 31.36% | 23,825 | 18.41% | 19,878 | 20.61% | 14,111 | 18.37% | ||
| 調整項目 | ||||||||||||||||
| 收益費損項目 | ||||||||||||||||
| 折舊費用 | 2,151 | -3.98% | 2,022 | 5.44% | 1,867 | 6.43% | 1,849 | 4.12% | 1,763 | 5.37% | 1,709 | 14.4% | 1,625 | 5.08% | 0 | |
| 攤銷費用 | 1,790 | -3.31% | 3,650 | 9.81% | 4,047 | 13.94% | 2,330 | 5.19% | 894 | 2.72% | 985 | 8.3% | 918 | 2.87% | 0 | |
| 預期信用減損損失(利益)數/呆帳費用提列(轉列收入)數 | 885 | -1.64% | 34 | 0.09% | 215 | 0.74% | (98) | -0.22% | (20) | -0.06% | 23 | 0.19% | (113) | -0.35% | ||
| 透過損益按公允價值衡量金融資產及負債之淨損失(利益) | 0 | 0% | 0 | 0% | (1,547) | -5.33% | 2,884 | 6.42% | (886) | -2.7% | (1,382) | -11.64% | ||||
| 利息費用 | 86 | -0.16% | 35 | 0.09% | 32 | 0.11% | 54 | 0.12% | 76 | 0.23% | 96 | 0.81% | 117 | 0.37% | 0 | |
| 利息收入 | (4,047) | 7.49% | (5,961) | -16.03% | (4,616) | -15.9% | (1,116) | -2.49% | (758) | -2.31% | (943) | -7.95% | (1,720) | -5.38% | ||
| 股利收入 | 0 | 0% | 0 | 0% | 0 | 0% | ||||||||||
| 非金融資產減損迴轉利益 | (49) | 0.09% | (2,292) | -6.16% | (15,356) | -52.88% | 2,163 | 4.82% | 72 | 0.22% | (425) | -1.33% | ||||
| 收益費損項目合計 | 816 | -1.51% | (2,512) | -6.75% | (13,902) | -47.88% | 10,553 | 23.5% | 7,307 | 22.24% | 2,799 | 23.58% | 402 | 1.26% | ||
| 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% | 0 | 0% | 1,850 | 6.37% | 7,466 | 16.63% | (1,267) | -3.86% | 9,953 | 83.86% | ||||
| 應收票據(增加)減少 | (165) | 0.31% | 370 | 0.99% | 462 | 1.59% | 1,345 | 3% | (1,502) | -4.57% | 1,015 | 8.55% | (910) | -2.84% | ||
| 應收帳款(增加)減少 | (49,031) | 90.74% | (7,216) | -19.4% | (43,446) | -149.62% | 18,328 | 40.82% | 5,563 | 16.93% | (5,674) | -47.81% | 23,466 | 73.34% | ||
| 應收帳款-關係人(增加)減少 | 3 | -0.01% | 0 | 0% | (973) | -2.17% | (1,083) | -3.3% | (356) | -3% | 24 | 0.08% | ||||
| 其他應收款(增加)減少 | (1,983) | 3.67% | 1,870 | 5.03% | 1,192 | 4.11% | 447 | 1% | 323 | 0.98% | 1,391 | 11.72% | 1,158 | 3.62% | ||
| 存貨(增加)減少 | (6,832) | 12.64% | 13,235 | 35.58% | 43,957 | 151.38% | (46,929) | -104.53% | (1,435) | -4.37% | (6,360) | -53.59% | 2,417 | 7.55% | ||
| 預付款項(增加)減少 | (2,223) | 4.11% | 2,080 | 5.59% | 1,696 | 5.84% | 2,291 | 5.1% | (280) | -0.85% | (254) | -2.14% | 376 | 1.18% | ||
| 與營業活動相關之資產之淨變動合計 | (60,241) | 111.48% | 10,339 | 27.79% | 5,740 | 19.77% | (17,945) | -39.97% | 399 | 1.21% | (188) | -1.58% | 26,580 | 83.07% | ||
| 與營業活動相關之負債之淨變動 | ||||||||||||||||
| 合約負債增加(減少) | 1,143 | -2.12% | 195 | 0.52% | 0 | 0% | (2,343) | -5.22% | 1,753 | 5.33% | 1,450 | 12.22% | 185 | 0.58% | ||
| 應付帳款增加(減少) | 25,717 | -47.59% | 758 | 2.04% | 2,609 | 8.99% | 21,759 | 48.46% | 3,495 | 10.64% | (9,420) | -79.37% | (2,103) | -6.57% | ||
| 應付帳款-關係人增加(減少) | (968) | 1.79% | 183 | 0.49% | 49 | 0.17% | 370 | 0.82% | (112) | -0.34% | 142 | 1.2% | (1,119) | -3.5% | ||
| 其他應付款增加(減少) | (6,241) | 11.55% | (48) | -0.13% | 3,075 | 10.59% | (3,970) | -8.84% | (3,801) | -11.57% | (2,813) | -23.7% | (5,492) | -17.16% | ||
| 其他應付款-關係人增加(減少) | 109 | -0.2% | (23) | -0.06% | 313 | 1.08% | (167) | -0.37% | (308) | -0.94% | (40) | -0.34% | 48 | 0.15% | ||
| 其他流動負債增加(減少) | (455) | 0.84% | 2 | 0.01% | (5) | -0.02% | 2 | 0% | 24 | 0.07% | 0 | 0% | 25 | 0.08% | ||
| 淨確定福利負債增加(減少) | (39) | 0.07% | (38) | -0.1% | (36) | -0.12% | (36) | -0.08% | (33) | -0.1% | (33) | -0.28% | (32) | -0.1% | ||
| 與營業活動相關之負債之淨變動合計 | 19,266 | -35.65% | 1,029 | 2.77% | 6,005 | 20.68% | 15,615 | 34.78% | 1,018 | 3.1% | (10,714) | -90.28% | (8,488) | -26.53% | ||
| 與營業活動相關之資產及負債之淨變動合計 | (40,975) | 75.83% | 11,368 | 30.56% | 11,745 | 40.45% | (2,330) | -5.19% | 1,417 | 4.31% | (10,902) | -91.86% | 18,092 | 56.54% | 0 | |
| 調整項目合計 | (40,159) | 74.32% | 8,856 | 23.81% | (2,157) | -7.43% | 8,223 | 18.32% | 8,724 | 26.55% | (8,103) | -68.28% | 18,494 | 57.8% | ||
| 營運產生之現金流入(流出) | (52,678) | 97.49% | 32,130 | 86.38% | 35,910 | 123.67% | 63,771 | 142.04% | 32,549 | 99.06% | 11,775 | 99.22% | 32,605 | 101.9% | ||
| 收取之利息 | 4,511 | -8.35% | 5,650 | 15.19% | 4,916 | 16.93% | 553 | 1.23% | 407 | 1.24% | 591 | 4.98% | 922 | 2.88% | ||
| 支付之利息 | (86) | 0.16% | (35) | -0.09% | (32) | -0.11% | (54) | -0.12% | (76) | -0.23% | (96) | -0.81% | (117) | -0.37% | ||
| 退還(支付)之所得稅 | (5,783) | 10.7% | (547) | -1.47% | (11,757) | -40.49% | (19,373) | -43.15% | (21) | -0.06% | (402) | -3.39% | (1,413) | -4.42% | ||
| 營業活動之淨現金流入(流出) | (54,036) | 100% | 37,198 | 100% | 29,037 | 100% | 44,897 | 100% | 32,859 | 100% | 11,868 | 100% | 31,997 | 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 | (32,964) | -17.55% | (126,501) | -437.1% | (93,174) | -533.92% | (113,120) | -1214.26% | (30,940) | 481.93% | (62,550) | 97.36% | (58,929) | 387.54% | ||
| 處分按攤銷後成本衡量之金融資產 | 222,477 | 118.47% | 155,608 | 537.67% | 110,688 | 634.28% | 122,745 | 1317.57% | 22,377 | -348.55% | 0 | 0% | 43,797 | -288.02% | ||
| 取得不動產、廠房及設備 | (1,689) | -0.9% | (123) | -0.43% | 0 | 0% | (272) | -2.92% | (144) | 2.24% | (1,655) | 2.58% | 0 | 0% | 0 | |
| 取得無形資產 | (29) | -0.02% | (43) | -0.15% | (63) | -0.36% | (37) | -0.4% | (35) | 0.55% | (41) | 0.06% | (75) | 0.49% | 0 | |
| 取得使用權資產 | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | |
| 收取之股利 | 0 | 0% | 0 | 0% | 0 | 0% | ||||||||||
| 投資活動之淨現金流入(流出) | 187,795 | 100% | 28,941 | 100% | 17,451 | 100% | 9,316 | 100% | (6,420) | 100% | (64,246) | 100% | (15,206) | 100% | ||
| 籌資活動之現金流量 | ||||||||||||||||
| 短期借款增加 | 0 | 0% | 15,000 | -32.36% | ||||||||||||
| 短期借款減少 | (15,000) | 14.95% | ||||||||||||||
| 租賃本金償還 | (1,273) | 1.27% | (1,304) | 2.81% | (1,281) | 1.57% | (1,231) | 1.28% | (1,210) | 100.33% | (1,160) | 100% | (1,140) | 100% | ||
| 發放現金股利 | 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) | (100,334) | 100% | (46,348) | 100% | (81,796) | 100% | (95,963) | 100% | (1,206) | 100% | (1,160) | 100% | (1,140) | 100% | ||
| 匯率變動對現金及約當現金之影響 | (3) | 0 | 0 | 0 | (1) | 0 | ||||||||||
| 本期現金及約當現金增加(減少)數 | 33,422 | 19,791 | (35,308) | (41,750) | 25,232 | (53,539) | 15,651 | |||||||||
| 期初現金及約當現金餘額 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |||||||||
| 期末現金及約當現金餘額 | 33,422 | 19,791 | (35,308) | (41,750) | 25,232 | (53,539) | 15,651 | |||||||||
| 現金及約當現金 | 142,151 | 18.62% | 141,367 | 18.54% | 119,160 | 17.28% | 163,409 | 19.56% | 243,633 | 32.28% | 128,348 | 23.97% | 135,383 | 25.45% | 181,077 | 40.94% |
今年初累積至今
| (TWD千元) | 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 | % | |
| 營業活動之現金流量-間接法 | ||||||||||||||||
| 繼續營業單位稅前淨利(淨損) | 27,887 | 8.58% | 64,476 | 30.74% | 39,639 | 21.37% | 114,624 | 32.18% | 58,655 | 22.27% | 42,635 | 22.36% | 30,099 | 16.93% | 38,709 | 21.69% |
| 調整項目 | ||||||||||||||||
| 收益費損項目 | ||||||||||||||||
| 折舊費用 | 4,295 | -23.99% | 4,058 | 4.9% | 3,744 | 12.88% | 3,698 | 7.1% | 3,540 | 6.9% | 3,351 | 127.17% | 3,240 | 10.14% | 305 | 2.64% |
| 攤銷費用 | 3,818 | -21.33% | 7,060 | 8.53% | 8,092 | 27.84% | 4,632 | 8.9% | 1,788 | 3.48% | 1,908 | 72.41% | 1,835 | 5.74% | 1,064 | 9.21% |
| 預期信用減損損失(利益)數/呆帳費用提列(轉列收入)數 | 940 | -5.25% | (2) | 0% | 228 | 0.78% | 79 | 0.15% | 86 | 0.17% | 39 | 1.48% | (93) | -0.29% | 0 | 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) | 0 | 0% | (1,953) | -2.36% | (3,539) | -12.17% | 3,007 | 5.77% | (1,050) | -2.05% | (571) | -21.67% | ||||
| 利息費用 | 186 | -1.04% | 67 | 0.08% | 70 | 0.24% | 114 | 0.22% | 157 | 0.31% | 198 | 7.51% | 239 | 0.75% | 2 | 0.02% |
| 利息收入 | (8,699) | 48.6% | (11,309) | -13.66% | (8,619) | -29.65% | (1,939) | -3.72% | (1,404) | -2.73% | (2,020) | -76.66% | (3,243) | -10.15% | (1,508) | -13.05% |
| 股利收入 | 0 | 0% | (279) | -0.34% | (175) | -0.6% | ||||||||||
| 非金融資產減損迴轉利益 | 391 | -2.18% | (10,348) | -12.5% | (17,654) | -60.73% | 9,290 | 17.84% | (5,638) | -10.98% | 355 | 1.11% | 218 | 1.89% | ||
| 收益費損項目合計 | 931 | -5.2% | (12,706) | -15.35% | (15,754) | -54.2% | 22,849 | 43.88% | 7,681 | 14.96% | 5,216 | 197.95% | 2,333 | 7.3% | 958 | 8.29% |
| 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% | 17,345 | 20.95% | 1,850 | 6.36% | (8,041) | -15.44% | (8,183) | -15.94% | 571 | 21.67% | ||||
| 應收票據(增加)減少 | 1,089 | -6.08% | 505 | 0.61% | 623 | 2.14% | 847 | 1.63% | (1,816) | -3.54% | (262) | -9.94% | (848) | -2.65% | (212) | -1.83% |
| 應收帳款(增加)減少 | (61,353) | 342.74% | (119) | -0.14% | (46,280) | -159.21% | (16,662) | -32% | (15,315) | -29.83% | (7,545) | -286.34% | 19,442 | 60.85% | (12,112) | -104.8% |
| 應收帳款-關係人(增加)減少 | 74 | -0.41% | 0 | 0% | (590) | -1.13% | (612) | -1.19% | (116) | -4.4% | 2,499 | 7.82% | 2,240 | 19.38% | ||
| 其他應收款(增加)減少 | 1,493 | -8.34% | 270 | 0.33% | 842 | 2.9% | (1,026) | -1.97% | 341 | 0.66% | 152 | 5.77% | 710 | 2.22% | 1,166 | 10.09% |
| 存貨(增加)減少 | 11,757 | -65.68% | 14,451 | 17.46% | 70,518 | 242.6% | (63,191) | -121.35% | 2,351 | 4.58% | (27,864) | -1057.46% | 2,076 | 6.5% | (13,622) | -117.87% |
| 預付款項(增加)減少 | (5,876) | 32.82% | 2,560 | 3.09% | 2,297 | 7.9% | (3,278) | -6.3% | (3,843) | -7.49% | (2,581) | -97.95% | (2,198) | -6.88% | 2,738 | 23.69% |
| 其他流動資產(增加)減少 | (10) | 0.06% | 0 | 0% | 110 | 0.38% | 160 | 0.31% | 208 | 0.41% | (461) | -17.5% | 97 | 0.3% | (535) | -4.63% |
| 與營業活動相關之資產之淨變動合計 | (52,826) | 295.1% | 35,012 | 42.29% | 29,960 | 103.07% | (91,781) | -176.26% | (26,869) | -52.34% | (38,106) | -1446.15% | 21,778 | 68.16% | (20,337) | -175.97% |
| 與營業活動相關之負債之淨變動 | ||||||||||||||||
| 合約負債增加(減少) | 1,143 | -6.39% | 127 | 0.15% | (7) | -0.02% | 4,833 | 9.28% | 2,146 | 4.18% | 1,450 | 55.03% | 92 | 0.29% | (224) | -1.94% |
| 應付帳款增加(減少) | 17,274 | -96.5% | (12,900) | -15.58% | (6,795) | -23.38% | 30,879 | 59.3% | 13,312 | 25.93% | (3,890) | -147.63% | (9,938) | -31.11% | (12,071) | -104.45% |
| 應付帳款-關係人增加(減少) | (608) | 3.4% | 40 | 0.05% | 49 | 0.17% | 385 | 0.74% | 638 | 1.24% | (432) | -16.39% | (997) | -3.12% | 3,374 | 29.19% |
| 其他應付款增加(減少) | (12,686) | 70.87% | (1,030) | -1.24% | (13,436) | -46.22% | (11,916) | -22.88% | (5,995) | -11.68% | (6,732) | -255.48% | (12,856) | -40.24% | 166 | 1.44% |
| 其他應付款-關係人增加(減少) | 108 | -0.6% | 5 | 0.01% | (822) | -2.83% | 141 | 0.27% | 23 | 0.04% | (32) | -1.21% | 222 | 0.69% | (1) | -0.01% |
| 其他流動負債增加(減少) | (444) | 2.48% | 22 | 0.03% | 0 | 0% | 2 | 0% | 40 | 0.08% | (4) | -0.15% | 42 | 0.13% | 17 | 0.15% |
| 淨確定福利負債增加(減少) | (78) | 0.44% | (75) | -0.09% | (72) | -0.25% | (72) | -0.14% | (67) | -0.13% | (65) | -2.47% | (63) | -0.2% | (60) | -0.52% |
| 與營業活動相關之負債之淨變動合計 | 4,709 | -26.31% | (13,811) | -16.68% | (21,083) | -72.53% | 24,252 | 46.57% | 10,097 | 19.67% | (9,705) | -368.31% | (23,498) | -73.55% | (8,799) | -76.14% |
| 與營業活動相關之資產及負債之淨變動合計 | (48,117) | 268.8% | 21,201 | 25.61% | 8,877 | 30.54% | (67,529) | -129.68% | (16,772) | -32.67% | (47,811) | -1814.46% | (1,720) | -5.38% | (29,136) | -252.11% |
| 調整項目合計 | (47,186) | 263.59% | 8,495 | 10.26% | (6,877) | -23.66% | (44,680) | -85.8% | (9,091) | -17.71% | (42,595) | -1616.51% | 613 | 1.92% | (28,178) | -243.82% |
| 營運產生之現金流入(流出) | (19,299) | 107.81% | 72,971 | 88.14% | 32,762 | 112.71% | 69,944 | 134.32% | 49,564 | 96.55% | 40 | 1.52% | 30,712 | 96.13% | 10,531 | 91.12% |
| 收取之利息 | 7,663 | -42.81% | 10,941 | 13.22% | 8,472 | 29.15% | 1,716 | 3.3% | 2,098 | 4.09% | 3,441 | 130.59% | 3,087 | 9.66% | 1,033 | 8.94% |
| 支付之利息 | (186) | 1.04% | (67) | -0.08% | (70) | -0.24% | (114) | -0.22% | (157) | -0.31% | (198) | -7.51% | (239) | -0.75% | 0 | 0% |
| 退還(支付)之所得稅 | (6,079) | 33.96% | (1,058) | -1.28% | (12,096) | -41.61% | (19,474) | -37.4% | (170) | -0.33% | (648) | -24.59% | (1,611) | -5.04% | (7) | -0.06% |
| 營業活動之淨現金流入(流出) | (17,901) | 100% | 82,787 | 100% | 29,068 | 100% | 52,072 | 100% | 51,335 | 100% | 2,635 | 100% | 31,949 | 100% | 11,557 | 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 | (193,662) | -328.99% | (382,330) | 309.53% | (238,553) | 214.77% | (283,089) | -2481.93% | (184,988) | 377.71% | (134,045) | 2603.83% | (175,465) | 746.66% | (64,830) | 97.96% |
| 處分按攤銷後成本衡量之金融資產 | 258,826 | 439.69% | 268,638 | -217.49% | 129,667 | -116.74% | 294,927 | 2585.72% | 135,578 | -276.83% | 130,908 | -2542.89% | 159,421 | -678.39% | 0 | 0% |
| 取得不動產、廠房及設備 | (1,689) | -2.87% | (4,240) | 3.43% | 0 | 0% | (272) | -2.38% | (528) | 1.08% | (1,970) | 38.27% | (390) | 1.66% | (1,453) | 2.2% |
| 取得無形資產 | (4,610) | -7.83% | (5,865) | 4.75% | (2,365) | 2.13% | (160) | -1.4% | (37) | 0.08% | (41) | 0.8% | (7,067) | 30.07% | 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% |
| 收取之股利 | 0 | 0% | 279 | -0.23% | 175 | -0.16% | ||||||||||
| 投資活動之淨現金流入(流出) | 58,865 | 100% | (123,518) | 100% | (111,076) | 100% | 11,406 | 100% | (48,976) | 100% | (5,148) | 100% | (23,500) | 100% | (66,183) | 100% |
| 籌資活動之現金流量 | ||||||||||||||||
| 短期借款增加 | 0 | 0% | 35,000 | -126.6% | ||||||||||||
| 短期借款減少 | (35,000) | 28.78% | ||||||||||||||
| 租賃本金償還 | (2,540) | 2.09% | (2,603) | 9.42% | (2,558) | 3.08% | (2,457) | 2.53% | (2,414) | 100.17% | (2,316) | 100% | (2,275) | 100% | ||
| 發放現金股利 | (84,061) | 69.13% | (60,044) | 217.18% | (80,515) | 96.92% | (94,732) | 97.47% | 0 | 0% | 0 | 0% | 0 | 0% | 0 | 0% |
| 籌資活動之淨現金流入(流出) | (121,601) | 100% | (27,647) | 100% | (83,073) | 100% | (97,189) | 100% | (2,410) | 100% | (2,316) | 100% | (2,275) | 100% | 61,499 | 100% |
| 匯率變動對現金及約當現金之影響 | (2) | 1 | 0 | 1 | (1) | 0 | 7 | |||||||||
| 本期現金及約當現金增加(減少)數 | (80,639) | (68,377) | (165,081) | (33,710) | (52) | (4,829) | 6,174 | 6,880 | ||||||||
| 期初現金及約當現金餘額 | 222,790 | 209,744 | 284,241 | 197,119 | 243,685 | 133,177 | 129,209 | 174,197 | ||||||||
| 期末現金及約當現金餘額 | 142,151 | 141,367 | 119,160 | 163,409 | 243,633 | 128,348 | 135,383 | 181,077 | ||||||||
| 現金及約當現金 | 142,151 | 18.62% | 141,367 | 18.54% | 119,160 | 17.28% | 163,409 | 19.56% | 243,633 | 32.28% | 128,348 | 23.97% | 135,383 | 25.45% | 181,077 | 40.94% |
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
陞達科技(4945) 2025年第2季「營業活動之現金流」單季為NT$-5,404萬元、較上一季衰退-249.54%；而今年初至今累積為NT$-1,790萬元、較去年同期衰退-121.62%。
單季
陞達科技(4945) 最新公布的2025年第2季財報中，本季新增之「營業活動之現金流」為NT$-5,404萬元，較上一季衰退-249.54%，為過去11年同期中的第7高。
同時陞達科技過去3年、5年與10年的「第2季營業活動之現金流年化成長率」分別為-47.42%、-45.64%與--。
其中稅前淨利為NT$-1,252萬元，收益費損相關之調整項目為NT$81.6萬元，所得稅/利息等之影響數為NT$-136萬元
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$-1,790萬元，較去年同期衰退-121.62%，為過去11年同期中的第8高。
同時陞達科技過去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-32.83%、-54.47%與--。
其中稅前淨利為NT$2,789萬元，收益費損相關之調整項目為NT$93.1萬元，所得稅/利息等之影響數為NT$140萬元
營業活動之現金流-今年初累積至今
| (TWD千元) | 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 | % | |
| 繼續營業單位稅前淨利（淨損） | (12,519) | -7.23% | 23,274 | 21.78% | 38,067 | 33.41% | 55,548 | 31.36% | 23,825 | 18.41% | 19,878 | 20.61% | ||||
| 收益費損項目合計 | 816 | (2,512) | (13,902) | 10,553 | 7,307 | 2,799 | ||||||||||
| 折舊費用 | 2,151 | 2,022 | 1,867 | 1,849 | 1,763 | 1,709 | 0 | |||||||||
| 攤銷費用 | 1,790 | 3,650 | 4,047 | 2,330 | 894 | 985 | 0 | |||||||||
| 與營業活動相關之資產及負債之淨變動合計 | (40,975) | 11,368 | 11,745 | (2,330) | 1,417 | (10,902) | 0 | |||||||||
| 營業活動之淨現金流入（流出） | (54,036) | 37,198 | 29,037 | 44,897 | 32,859 | 11,868 | ||||||||||
營業活動之現金流-今年初累積至今
| (TWD千元) | 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 | % | |
| 繼續營業單位稅前淨利（淨損） | 27,887 | 8.58% | 64,476 | 30.74% | 39,639 | 21.37% | 114,624 | 32.18% | 58,655 | 22.27% | 42,635 | 22.36% | 30,099 | 16.93% | 38,709 | |
| 收益費損項目合計 | 931 | -5.2% | (12,706) | -15.35% | (15,754) | -54.2% | 22,849 | 43.88% | 7,681 | 14.96% | 5,216 | 197.95% | 2,333 | 7.3% | 958 | |
| 折舊費用 | 4,295 | -23.99% | 4,058 | 4.9% | 3,744 | 12.88% | 3,698 | 7.1% | 3,540 | 6.9% | 3,351 | 127.17% | 3,240 | 10.14% | 305 | |
| 攤銷費用 | 3,818 | -21.33% | 7,060 | 8.53% | 8,092 | 27.84% | 4,632 | 8.9% | 1,788 | 3.48% | 1,908 | 72.41% | 1,835 | 5.74% | 1,064 | |
| 與營業活動相關之資產及負債之淨變動合計 | (48,117) | 268.8% | 21,201 | 25.61% | 8,877 | 30.54% | (67,529) | -129.68% | (16,772) | -32.67% | (47,811) | -1814.46% | (1,720) | -5.38% | (29,136) | |
| 營業活動之淨現金流入（流出） | (17,901) | 100% | 82,787 | 100% | 29,068 | 100% | 52,072 | 100% | 51,335 | 100% | 2,635 | 100% | 31,949 | 100% | 11,557 | |
投資活動之淨現金流
陞達科技(4945) 2025年第2季「投資活動之淨現金流」單季為NT$1.88億元、較上一季成長245.66%；而今年初至今累積為NT$5,886萬元、較去年同期成長147.66%。
單季
陞達科技(4945) 最新公布的2025年第2季財報中，本季新增之「投資活動之淨現金流」為NT$1.88億元，較上一季成長245.66%，為過去11年同期中的第1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$5,886萬元，較去年同期成長147.66%，為過去11年同期中的第1高。
投資活動之淨現金流-今年初累積至今
| (TWD千元) | 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 | % | |
| 投資活動之淨現金流入（流出） | 187,795 | 28,941 | 17,451 | 9,316 | (6,420) | (64,246) | ||||||||||
| 取得不動產、廠房及設備 | (1,689) | (123) | 0 | (272) | (144) | (1,655) | 0 | |||||||||
| 處分不動產、廠房及設備 | ||||||||||||||||
| 取得無形資產 | (29) | (43) | (63) | (37) | (35) | (41) | 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 | ||||||||||||||||
| 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 | 0 | 0 | ||||||||||||||
| 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 | (32,964) | (126,501) | (93,174) | (113,120) | (30,940) | (62,550) | ||||||||||
| 處分按攤銷後成本衡量之金融資產 | 222,477 | 155,608 | 110,688 | 122,745 | 22,377 | 0 | ||||||||||
| 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) | 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 | % | |
| 投資活動之淨現金流入（流出） | 58,865 | 100% | (123,518) | 100% | (111,076) | 100% | 11,406 | 100% | (48,976) | 100% | (5,148) | 100% | (23,500) | 100% | (66,183) | |
| 取得不動產、廠房及設備 | (1,689) | -2.87% | (4,240) | 3.43% | 0 | 0% | (272) | -2.38% | (528) | 1.08% | (1,970) | 38.27% | (390) | 1.66% | (1,453) | |
| 處分不動產、廠房及設備 | ||||||||||||||||
| 取得無形資產 | (4,610) | -7.83% | (5,865) | 4.75% | (2,365) | 2.13% | (160) | -1.4% | (37) | 0.08% | (41) | 0.8% | (7,067) | 30.07% | 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 | ||||||||||||||||
| 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 | 0 | 0% | (1,323) | 2.7% | ||||||||||||
| 處分透過其他綜合損益按公允價值衡量之金融資產 | 0 | 0% | 2,322 | -4.74% | ||||||||||||
| 取得按攤銷後成本衡量之金融資產 | (193,662) | -328.99% | (382,330) | 309.53% | (238,553) | 214.77% | (283,089) | -2481.93% | (184,988) | 377.71% | (134,045) | 2603.83% | (175,465) | 746.66% | (64,830) | |
| 處分按攤銷後成本衡量之金融資產 | 258,826 | 439.69% | 268,638 | -217.49% | 129,667 | -116.74% | 294,927 | 2585.72% | 135,578 | -276.83% | 130,908 | -2542.89% | 159,421 | -678.39% | 0 | |
| 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
陞達科技(4945) 2025年第2季「籌資活動之淨現金流」單季為NT$-1億元、較上一季衰退-371.78%；而今年初至今累積為NT$-1.22億元、較去年同期衰退-339.83%。
單季
陞達科技(4945) 最新公布的2025年第2季財報中，本季新增之「籌資活動之淨現金流」為NT$-1億元，較上一季衰退-371.78%，為過去11年同期中的第7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$-1.22億元，較去年同期衰退-339.83%，為過去11年同期中的第8高。
籌資活動之淨現金流-今年初累積至今
| (TWD千元) | 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 | % | |
| 籌資活動之淨現金流入（流出） | (100,334) | (46,348) | (81,796) | (95,963) | (1,206) | (1,160) | ||||||||||
| 短期借款增加 | 0 | 15,000 | ||||||||||||||
| 短期借款減少 | (15,000) | |||||||||||||||
| 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 | (84,061) | (60,044) | (80,515) | (94,732) | 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) | 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 | % | |
| 籌資活動之淨現金流入（流出） | (121,601) | 100% | (27,647) | 100% | (83,073) | 100% | (97,189) | 100% | (2,410) | 100% | (2,316) | 100% | (2,275) | 100% | 61,499 | |
| 短期借款增加 | 0 | 0% | 35,000 | -126.6% | ||||||||||||
| 短期借款減少 | (35,000) | 28.78% | ||||||||||||||
| 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 | (84,061) | 69.13% | (60,044) | 217.18% | (80,515) | 96.92% | (94,732) | 97.47% | 0 | 0 | 0 | |||||
| 庫藏股票買回成本 | ||||||||||||||||
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