點晶－資產負債表

資產負債表

合併資產負債表

(TWD千元)	截至2024/12/31		截至2024/09/30		截至2024/06/30		截至2024/03/31		截至2023/12/31		截至2023/09/30		截至2023/06/30		截至2023/03/31		截至2022/12/31		截至2022/09/30		截至2022/06/30		截至2022/03/31		截至2021/12/31		截至2021/09/30		截至2021/06/30		截至2021/03/31		截至2020/12/31		截至2020/09/30		截至2020/06/30		截至2020/03/31		截至2019/12/31		截至2019/09/30		截至2019/06/30		截至2019/03/31		截至2018/12/31		截至2018/09/30		截至2018/06/30		截至2018/03/31		截至2017/12/31		截至2017/09/30		截至2017/06/30		截至2017/03/31		截至2016/12/31		截至2016/09/30		截至2016/06/30		截至2016/03/31		截至2015/12/31		截至2015/09/30		截至2015/06/30		截至2015/03/31		截至2014/12/31		截至2014/09/30		截至2014/06/30		截至2014/03/31		截至2013/12/31		截至2013/09/30		截至2013/06/30		截至2013/03/31		截至2012/12/31		截至2012/09/30		截至2012/06/30		截至2012/03/31
(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	%	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	%	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	%	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	%
資產
流動資產
現金及約當現金	4,279	2.11%	3,756	1.85%	4,878	2.41%	3,571	1.79%	7,932	3.79%	6,252	2.91%	11,690	5.46%	3,651	1.75%	9,265	4.2%	1,903	0.81%	3,603	1.56%	4,844	2.09%	5,217	2.23%	3,585	1.32%	2,804	1.01%	1,879	0.66%	2,476	0.86%	1,522	0.51%	4,294	1.44%	3,996	1.31%	3,681	1.21%	2,642	0.85%	3,246	1.07%	2,120	0.68%	2,144	0.96%	4,219	1.83%	4,568	1.94%	3,656	1.56%	3,899	1.49%	7,815	3.09%	8,585	1.87%	8,616	1.88%	5,689	1.21%	7,175	1.46%	7,192	1.39%	8,796	1.5%	16,037	2.62%	23,987	3.72%	21,207	3.23%	31,292	4.54%	52,284	7.2%	54,815	7.73%	66,022	12.72%	47,582	9.38%	57,421	10.99%	68,767	12.27%	70,604	12.68%	76,013	13.61%	80,790	13.63%	88,217	14.49%	87,115	13.73%	107,726	16.11%
透過損益按公允價值衡量之金融資產－流動	0		0		0		0		0		0		0		0		0		0		0		0		0	0%	0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0	0%	0		0		0		20	0%	0	0%	0	0%	0	0%	0	0%	20	0%	80	0.01%	136	0.02%	0		0		0		0		0		0		0		0		0		0
透過其他綜合損益按公允價值衡量之金融資產－流動	0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0
按攤銷後成本衡量之金融資產－流動	0		0		0		0		0		0		0		0		0		0		0	0%	0	0%	0		0	0%	2,005	0.72%	3,760	1.33%	2,005	0.7%	0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0
應收帳款淨額	12,822	6.33%	14,429	7.12%	10,832	5.35%	5,998	3%	9,023	4.31%	14,261	6.63%	8,568	4%	11,185	5.35%	12,052	5.46%	19,089	8.14%	11,845	5.13%	9,487	4.09%	9,565	4.09%	11,094	4.1%	14,569	5.23%	14,083	4.98%	14,374	5.02%	14,766	4.97%	16,932	5.66%	15,238	4.98%	15,001	4.92%	19,730	6.38%	14,912	4.91%	10,794	3.46%	11,830	5.28%	18,599	8.05%	25,478	10.83%	20,148	8.58%	25,038	9.59%	22,449	8.87%	21,670	4.71%	24,159	5.27%	26,358	5.6%	34,195	6.96%	36,225	7.02%	41,807	7.15%	63,095	10.33%	61,130	9.48%	56,398	8.6%	74,238	10.76%	94,986	13.09%	93,217	13.14%	88,664	17.08%	86,116	16.97%	79,435	15.2%	78,441	13.99%	82,778	14.87%	76,399	13.68%	95,447	16.1%	90,225	14.82%	97,079	15.31%	97,299	14.55%
應收帳款－關係人淨額	6,300	3.11%									0	0%							152	0.06%
其他應收款－關係人	19,430	9.59%	19,723	9.73%	19,970	9.86%	20,178	10.11%	20,574	9.84%	20,871	9.71%	21,270	9.94%	22,330	10.67%	23,232	10.52%	27,250	11.62%	27,849	12.07%	28,452	12.26%	29,050	12.42%	29,649	10.95%	30,194	10.84%	30,396	10.75%	30,396	10.62%	30,403	10.24%	30,416	10.17%	26,194	8.56%	21,782	7.15%
存貨	114,917	56.73%	116,073	57.24%	116,005	57.3%	117,595	58.9%	116,480	55.69%	115,249	53.61%	114,148	53.33%	110,568	52.86%	112,626	51%	117,386	50.06%	116,025	50.27%	116,666	50.26%	113,343	48.45%	147,028	54.32%	149,894	53.79%	150,491	53.25%	153,283	53.53%	158,391	53.36%	155,516	51.98%	157,008	51.32%	157,557	51.71%	156,668	50.69%	156,595	51.57%	156,476	50.13%	161,838	72.25%	167,467	72.5%	172,842	73.44%	176,471	75.17%	189,793	72.7%	185,130	73.15%	190,772	41.45%	183,428	40.04%	194,066	41.26%	202,019	41.1%	214,513	41.58%	258,976	44.29%	266,922	43.69%	284,072	44.05%	298,786	45.56%	305,056	44.21%	295,587	40.72%	272,565	38.41%	272,825	52.54%	280,165	55.21%	296,924	56.83%	310,079	55.31%	307,461	55.23%	306,889	54.94%	312,406	52.69%	319,935	52.56%	332,576	52.43%	342,347	51.2%
預付款項	0		0		0		0		0		0		0		8,576	4.1%	8,980	4.07%	11,729	5%	12,198	5.29%	11,262	4.85%	13,069	5.59%	13,585	5.02%	11,081	3.98%	11,318	4%	10,459	3.65%	12,016	4.05%	10,125	3.38%	10,269	3.36%	9,887	3.25%	30,792	9.96%	26,952	8.88%	31,390	10.06%	30,038	13.41%	20,815	9.01%	11,357	4.83%	12,050	5.13%	14,787	5.66%	12,575	4.97%	11,787	2.56%	11,841	2.58%	13,401	2.85%	0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0
其他流動資產	6,907	3.41%	8,754	4.32%	8,510	4.2%	7,716	3.86%	8,326	3.98%	9,170	4.27%	7,663	3.58%																					2,454	0.83%	2,040	0.68%	2,306	0.75%	2,810	0.92%	2,544	0.82%	2,216	0.73%	1,685	0.54%	2,048	0.91%	2,374	1.03%	2,379	1.01%	1,865	0.79%	5,008	1.92%	5,006	1.98%	204,912	44.52%	205,097	44.77%	198,863	42.28%	209,289	42.58%	16,803	3.26%	30,204	5.17%	29,999	4.91%	31,528	4.89%	33,346	5.08%	35,461	5.14%	31,978	4.41%	32,724	4.61%	33,125	6.38%	31,518	6.21%	24,938	4.77%	35,421	6.32%	25,902	4.65%	25,423	4.55%	25,311	4.27%	23,761	3.9%	21,226	3.35%	12,719	1.9%
流動資產合計	164,655	81.28%	162,735	80.26%	160,195	79.13%	155,058	77.67%	162,335	77.62%	165,803	77.12%	163,339	76.31%	156,310	74.72%	166,155	75.23%	177,509	75.7%	171,520	74.31%	170,711	73.54%	170,244	72.78%	204,941	75.72%	210,547	75.56%	211,927	74.99%	212,993	74.39%	219,552	73.96%	219,323	73.31%	215,011	70.27%	210,718	69.16%	212,376	68.71%	203,921	67.15%	202,465	64.87%	207,898	92.81%	213,474	92.41%	216,624	92.04%	214,190	91.23%	238,525	91.37%	232,975	92.05%	437,726	95.1%	433,141	94.56%	438,377	93.19%	452,678	92.1%	274,753	53.26%	339,783	58.11%	376,053	61.55%	400,717	62.14%	409,737	62.47%	446,067	64.65%	474,915	65.43%	453,457	63.91%	460,636	88.72%	445,381	87.78%	458,718	87.79%	492,708	87.88%	486,745	87.44%	484,724	86.78%	513,954	86.68%	522,138	85.78%	537,996	84.82%	560,091	83.76%
非流動資產
不動產、廠房及設備	1,697	0.84%	1,706	0.84%	1,831	0.9%	2,061	1.03%	2,187	1.05%	2,451	1.14%	1,892	0.88%	1,943	0.93%	1,663	0.75%	1,833	0.78%	1,635	0.71%	1,672	0.72%	1,711	0.73%	1,840	0.68%	2,103	0.75%	2,601	0.92%	3,143	1.1%	3,543	1.19%	3,924	1.31%	4,059	1.33%	4,623	1.52%	4,744	1.53%	5,140	1.69%	5,414	1.73%	6,116	2.73%	6,892	2.98%	8,183	3.48%	9,755	4.16%	11,581	4.44%	12,084	4.77%	14,439	3.14%	16,828	3.67%	18,856	4.01%	25,769	5.24%	27,123	5.26%	30,501	5.22%	27,935	4.57%	27,745	4.3%	27,258	4.16%	28,950	4.2%	30,925	4.26%	35,271	4.97%	36,499	7.03%	38,734	7.63%	41,332	7.91%	44,514	7.94%	45,919	8.25%	49,502	8.86%	53,546	9.03%	58,390	9.59%	65,707	10.36%	73,066	10.93%
使用權資產	33,589	16.58%	35,689	17.6%	37,790	18.67%	39,890	19.98%	41,988	20.08%	44,091	20.51%	46,189	21.58%	48,290	23.08%	50,391	22.82%	52,493	22.39%	54,515	23.62%	56,611	24.39%	58,708	25.1%	60,804	22.46%	62,902	22.57%	64,998	23%	67,095	23.43%	70,844	23.87%	72,994	24.4%	84,034	27.47%	86,477	28.38%	89,055	28.81%	91,731	30.21%	94,258	30.2%	0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0
無形資產	0		0		0		0		0		0		0		0		0		0	0%	0	0%	0	0%	0	0%	2	0%	5	0%	8	0%	10	0%	13	0%	16	0.01%	19	0.01%	22	0.01%	24	0.01%	31	0.01%	39	0.01%	47	0.02%	55	0.02%	63	0.03%	104	0.04%	175	0.07%	251	0.1%	328	0.07%	404	0.09%	526	0.11%	611	0.12%	824	0.16%	1,053	0.18%	1,323	0.22%	5,133	0.8%	5,180	0.79%	5,530	0.8%	6,014	0.83%	6,439	0.91%	6,840	1.32%	7,520	1.48%	8,150	1.56%	8,939	1.59%	10,066	1.81%	10,152	1.82%	11,630	1.96%	13,479	2.21%	15,656	2.47%	21,050	3.15%
其他非流動資產	2,637	1.3%	2,636	1.3%	2,637	1.3%	2,636	1.32%	2,632	1.26%	2,635	1.23%	2,631	1.23%	2,645	1.26%	2,644	1.2%	2,646	1.13%	3,132	1.36%	3,137	1.35%	3,260	1.39%	3,087	1.14%	3,087	1.11%	3,090	1.09%	3,091	1.08%	2,890	0.97%	2,928	0.98%	2,837	0.93%	2,840	0.93%	2,888	0.93%	2,857	0.94%	9,941	3.19%	9,934	4.43%	10,577	4.58%	10,478	4.45%	10,722	4.57%
存出保證金	2,637	1.3%	2,636	1.3%	2,637	1.3%	2,636	1.32%	2,632	1.26%	2,635	1.23%	2,631	1.23%	2,634	1.26%	2,633	1.19%	2,635	1.12%	2,828	1.23%	2,833	1.22%	2,796	1.2%	2,794	1.03%	2,794	1%	2,797	0.99%	2,798	0.98%	2,792	0.94%	2,831	0.95%	2,837	0.93%	2,840	0.93%	2,847	0.92%	2,857	0.94%	3,043	0.97%	3,036	1.36%	3,378	1.46%	3,279	1.39%	3,523	1.5%	3,512	1.35%	3,512	1.39%	3,501	0.76%	3,500	0.76%	3,402	0.72%	3,408	0.69%	3,430	0.66%	3,445	0.59%	3,963	0.65%	3,988	0.62%	4,185	0.64%	4,332	0.63%	4,349	0.6%	4,847	0.68%	4,362	0.84%	4,882	0.96%	4,371	0.84%	4,443	0.79%	3,859	0.69%	3,845	0.69%	3,918	0.66%	4,100	0.67%	4,191	0.66%	4,185	0.63%
非流動資產合計	37,923	18.72%	40,031	19.74%	42,258	20.87%	44,587	22.33%	46,807	22.38%	49,177	22.88%	50,712	23.69%	52,878	25.28%	54,698	24.77%	56,972	24.3%	59,282	25.69%	61,420	26.46%	63,679	27.22%	65,733	24.28%	68,097	24.44%	70,697	25.01%	73,339	25.61%	77,290	26.04%	79,862	26.69%	90,949	29.73%	93,962	30.84%	96,711	31.29%	99,759	32.85%	109,652	35.13%	16,097	7.19%	17,524	7.59%	18,724	7.96%	20,581	8.77%	22,532	8.63%	20,114	7.95%	22,534	4.9%	24,934	5.44%	32,017	6.81%	38,833	7.9%	241,161	46.74%	244,943	41.89%	234,901	38.45%	244,168	37.86%	246,123	37.53%	243,879	35.35%	250,965	34.57%	256,088	36.09%	58,593	11.28%	62,028	12.22%	63,774	12.21%	67,960	12.12%	69,908	12.56%	73,850	13.22%	78,966	13.32%	86,549	14.22%	96,285	15.18%	108,556	16.24%
資產總計	202,578	100%	202,766	100%	202,453	100%	199,645	100%	209,142	100%	214,980	100%	214,051	100%	209,188	100%	220,853	100%	234,481	100%	230,802	100%	232,131	100%	233,923	100%	270,674	100%	278,644	100%	282,624	100%	286,332	100%	296,842	100%	299,185	100%	305,960	100%	304,680	100%	309,087	100%	303,680	100%	312,117	100%	223,995	100%	230,998	100%	235,348	100%	234,771	100%	261,057	100%	253,089	100%	460,260	100%	458,075	100%	470,394	100%	491,511	100%	515,914	100%	584,726	100%	610,954	100%	644,885	100%	655,860	100%	689,946	100%	725,880	100%	709,545	100%	519,229	100%	507,409	100%	522,492	100%	560,668	100%	556,653	100%	558,574	100%	592,920	100%	608,687	100%	634,281	100%	668,647	100%
負債及權益
負債
流動負債
短期借款	19,769	9.76%	19,622	9.68%	15,143	7.48%	9,233	4.62%	8,738	4.18%	19,933	9.27%	19,176	8.96%	7,148	3.42%	10,260	4.65%	18,490	7.89%	19,068	8.26%	22,230	9.58%	23,568	10.08%	21,869	8.08%	18,403	6.6%	18,549	6.56%	26,904	9.4%	25,343	8.54%	25,412	8.49%	17,713	5.79%	14,323	4.7%	15,023	4.86%	18,642	6.14%	14,740	4.72%	20,670	9.23%	27,773	12.02%	36,148	15.36%	39,630	16.88%	32,700	12.53%	37,800	14.94%	42,900	9.32%	48,050	10.49%	52,550	11.17%	56,450	11.48%	60,350	11.7%	127,030	21.72%	138,000	22.59%	145,760	22.6%	150,000	22.87%	150,000	21.74%	150,000	20.66%	150,000	21.14%	160,000	30.81%	161,600	31.85%	154,990	29.66%	158,340	28.24%	142,300	25.56%	146,000	26.14%	160,000	26.99%	148,000	24.31%	148,000	23.33%	148,000	22.13%
合約負債－流動	829	0.41%	253	0.12%	490	0.24%	467	0.23%	351	0.17%	453	0.21%	429	0.2%	279	0.13%	216	0.1%	1,593	0.68%	379	0.16%	5,227	2.25%	2,265	0.97%	6,254	2.31%	3,103	1.11%	1,697	0.6%	1,354	0.47%	958	0.32%	2,973	0.99%	1,185	0.39%	1,437	0.47%	1,003	0.32%	1,892	0.62%	1,208	0.39%	1,792	0.8%	1,492	0.65%	937	0.4%	2,157	0.92%
其他合約負債	829	0.41%
應付帳款	1,739	0.86%	2,531	1.25%	892	0.44%	1,080	0.54%	1,216	0.58%	2,515	1.17%	4,580	2.14%	868	0.41%	2,554	1.16%	1,030	0.44%	4,979	2.16%	5,850	2.52%	7,410	3.17%	9,481	3.5%	11,495	4.13%	15,407	5.45%	17,077	5.96%	24,679	8.31%	24,415	8.16%	26,158	8.55%	25,414	8.34%	28,475	9.21%	26,982	8.89%	26,643	8.54%	28,609	12.77%	27,806	12.04%	34,421	14.63%	31,587	13.45%	31,881	12.21%	28,492	11.26%	42,913	9.32%	26,263	5.73%	24,185	5.14%	25,405	5.17%	20,878	4.05%	22,229	3.8%	31,938	5.23%	24,129	3.74%	30,646	4.67%	40,151	5.82%	54,938	7.57%	41,137	5.8%	47,247	9.1%	40,202	7.92%	41,832	8.01%	58,966	10.52%	53,675	9.64%	41,039	7.35%	40,446	6.82%	45,649	7.5%	48,757	7.69%	59,851	8.95%
其他應付款	16,011	7.9%	26,209	12.93%	25,179	12.44%	25,524	12.78%	26,686	12.76%	25,351	11.79%	28,093	13.12%	27,501	13.15%	26,042	11.79%
其他應付款項－關係人	7,697	3.8%	6,670	3.29%	8,329	4.11%	8,667	4.34%	8,640	4.13%	11,372	5.29%	11,204	5.23%	12,735	6.09%	16,959	7.68%	22,204	9.47%	21,452	9.29%	16,638	7.17%	12,389	5.3%	9,836	3.63%	17,561	6.3%	18,817	6.66%	18,446	6.44%	10,863	3.66%	10,879	3.64%	11,496	3.76%	12,515	4.11%	9,975	3.23%	5,275	1.74%	14,528	4.65%	16,589	7.41%	17,863	7.73%	14,843	6.31%	15,372	6.55%	27,555	10.56%	30,655	12.11%	30,655	6.66%	31,955	6.98%	31,955	6.79%	26,530	5.4%	23,800	4.61%	23,800	4.07%	4,500	0.74%
租賃負債－流動	8,612	4.25%	8,553	4.22%	8,496	4.2%	8,438	4.23%	8,381	4.01%	8,322	3.87%	8,265	3.86%	8,210	3.92%	8,157	3.69%	8,102	3.46%	8,034	3.48%	7,980	3.44%	7,926	3.39%	7,872	2.91%	7,819	2.81%	7,767	2.75%	7,714	2.69%	7,857	2.65%	7,804	2.61%	8,612	2.81%	8,557	2.81%	8,514	2.75%	8,479	2.79%	8,429	2.7%	0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0
其他流動負債	14,681	7.25%	4,659	2.3%	4,211	2.08%	2,799	1.4%	3,031	1.45%	2,949	1.37%	1,739	0.81%	12,235	5.85%	13,827	6.26%	36,533	15.58%	35,697	15.47%	34,754	14.97%	38,689	16.54%	35,406	13.08%	37,689	13.53%	36,066	12.76%	30,970	10.82%	31,858	10.73%	27,263	9.11%	28,596	9.35%	27,448	9.01%	29,877	9.67%	27,148	8.94%	30,473	9.76%	25,371	11.33%	26,445	11.45%	23,136	9.83%	26,042	11.09%
一年或一營業週期內到期長期負債	13,134	6.48%	3,117	1.54%	2,261	1.12%	1,200	0.6%	1,200	0.57%	1,200	0.56%	0	0%	10,455	5%	11,325	5.13%	2,193	0.94%	3,058	1.32%	3,452	1.49%	3,452	1.48%	3,452	1.28%	3,452	1.24%	3,452	1.22%	0		0		0		0		0		0		0		0		0	0%	0	0%	0	0%	0	0%	10,400	3.98%	15,800	6.24%	220,884	47.99%	225,339	49.19%	219,400	46.64%	218,467	44.45%	21,600	4.19%	0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0
其他流動負債－其他	1,547	0.76%	1,542	0.76%	1,950	0.96%	1,599	0.8%	1,831	0.88%	1,749	0.81%	1,739	0.81%	1,780	0.85%	2,502	1.13%	34,340	14.65%	32,639	14.14%	31,302	13.48%	35,237	15.06%	31,954	11.81%	34,237	12.29%	32,614	11.54%	30,970	10.82%	31,858	10.73%	27,263	9.11%			27,448	9.01%	29,877	9.67%	27,148	8.94%	30,473	9.76%	25,371	11.33%	26,445	11.45%	23,136	9.83%	26,042	11.09%	50,439	19.32%	49,645	19.62%	37,257	8.09%	32,431	7.08%	27,687	5.89%	28,700	5.84%	27,064	5.25%	24,602	4.21%	27,675	4.53%	29,783	4.62%	18,836	2.87%	16,993	2.46%	21,804	3%	27,882	3.93%	17,370	3.35%	16,490	3.25%	26,339	5.04%	25,523	4.55%	21,383	3.84%	16,556	2.96%	23,285	3.93%	24,542	4.03%	17,256	2.72%	16,214	2.42%
流動負債合計	69,338	34.23%	68,497	33.78%	62,740	30.99%	56,208	28.15%	57,043	27.27%	70,895	32.98%	73,486	34.33%	68,976	32.97%	78,015	35.32%	87,952	37.51%	89,609	38.83%	92,679	39.93%	92,247	39.43%	90,718	33.52%	96,128	34.5%	98,361	34.8%	102,523	35.81%	101,616	34.23%	98,804	33.02%	93,818	30.66%	89,752	29.46%	92,867	30.05%	88,418	29.12%	96,021	30.76%	93,031	41.53%	101,379	43.89%	109,485	46.52%	114,788	48.89%	152,975	58.6%	162,392	64.16%	374,609	81.39%	364,038	79.47%	355,777	75.63%	355,552	72.34%	153,692	29.79%	197,661	33.8%	202,113	33.08%	199,672	30.96%	199,482	30.42%	207,144	30.02%	226,742	31.24%	219,019	30.87%	224,617	43.26%	218,292	43.02%	223,161	42.71%	242,829	43.31%	217,358	39.05%	203,595	36.45%	223,731	37.73%	218,191	35.85%	214,013	33.74%	224,065	33.51%
非流動負債
應付公司債	0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0	0%	0	0%	0	0%	0	0%	195,940	37.98%	195,020	33.35%	194,103	31.77%	193,197	29.96%	192,295	29.32%	191,398	27.74%	190,508	26.25%	189,623	26.72%	0		0		0		0		0		0		0		0		0		0
長期借款	6,328	3.12%	17,145	8.46%	16,036	7.92%	14,100	7.06%	14,400	6.89%	4,800	2.23%	0	0%	0	0%	0	0%	0	0%	0	0%	470	0.2%	1,331	0.57%	2,192	0.81%	3,050	1.09%	3,906	1.38%	0		0		0		0		0		0		0		0		0		0		0		0		0	0%	0	0%	0	0%	0	0%	10,400	2.21%	15,800	3.21%	21,200	4.11%	0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0
租賃負債－非流動	27,256	13.45%	29,430	14.51%	31,590	15.6%	33,736	16.9%	35,865	17.15%	37,983	17.67%	40,083	18.73%	42,173	20.16%	44,247	20.03%	46,307	19.75%	48,289	20.92%	50,318	21.68%	52,333	22.37%	54,335	20.07%	56,323	20.21%	58,298	20.63%	60,259	21.05%	63,785	21.49%	65,769	21.98%	76,119	24.88%	78,091	25.63%	80,437	26.02%	82,856	27.28%	85,124	27.27%	0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0
非流動負債合計	33,584	16.58%	46,575	22.97%	47,626	23.52%	47,836	23.96%	50,265	24.03%	42,783	19.9%	40,083	18.73%	42,173	20.16%	44,247	20.03%	46,307	19.75%	48,289	20.92%	50,788	21.88%	53,664	22.94%	56,527	20.88%	59,373	21.31%	62,204	22.01%	60,259	21.05%	63,785	21.49%	65,769	21.98%	76,119	24.88%	78,091	25.63%	80,437	26.02%	82,856	27.28%	85,124	27.27%									0	0%	0	0%	0	0%	0	0%	10,400	2.21%	15,800	3.21%	217,140	42.09%	195,020	33.35%	194,103	31.77%	193,197	29.96%	192,295	29.32%	191,398	27.74%	190,508	26.25%	189,623	26.72%
負債總計	102,922	50.81%	115,072	56.75%	110,366	54.51%	104,044	52.11%	107,308	51.31%	113,678	52.88%	113,569	53.06%	111,149	53.13%	122,262	55.36%	134,259	57.26%	137,898	59.75%	143,467	61.8%	145,911	62.38%	147,245	54.4%	155,501	55.81%	160,565	56.81%	162,782	56.85%	165,401	55.72%	164,573	55.01%	169,937	55.54%	167,843	55.09%	173,304	56.07%	171,274	56.4%	181,145	58.04%	93,031	41.53%	101,379	43.89%	109,485	46.52%	114,788	48.89%	152,975	58.6%	162,392	64.16%	374,609	81.39%	364,038	79.47%	366,177	77.84%	371,352	75.55%	370,832	71.88%	392,681	67.16%	396,216	64.85%	392,869	60.92%	391,777	59.73%	398,542	57.76%	417,250	57.48%	408,642	57.59%	224,617	43.26%	218,292	43.02%	223,161	42.71%	242,829	43.31%	217,358	39.05%	203,595	36.45%	223,731	37.73%	218,191	35.85%	214,013	33.74%	224,065	33.51%
權益
歸屬於母公司業主之權益
股本
普通股股本	150,000	74.05%	150,000	73.98%	150,000	74.09%	150,000	75.13%	150,000	71.72%	150,000	69.77%	150,000	70.08%	150,000	71.71%	150,000	67.92%	150,000	63.97%	226,601	98.18%	226,601	97.62%	226,601	96.87%	226,601	83.72%	226,601	81.32%	226,601	80.18%	226,601	79.14%	226,601	76.34%	226,601	75.74%	226,601	74.06%	226,601	74.37%	226,601	73.31%	226,601	74.62%	226,601	72.6%	226,601	101.16%	566,502	245.24%	566,502	240.71%	566,502	241.3%	484,752	185.69%	484,752	191.53%	484,752	105.32%	484,752	105.82%	484,752	103.05%	484,752	98.62%	484,752	93.96%	484,752	82.9%	484,752	79.34%	484,752	75.17%	484,752	73.91%	484,752	70.26%	484,752	66.78%	484,752	68.32%	484,752	93.36%	497,782	98.1%	497,782	95.27%	497,782	88.78%	497,782	89.42%	497,782	89.12%	497,782	83.95%	497,782	81.78%	497,782	78.48%	497,782	74.45%
特別股股本	0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0
股本合計	150,000	74.05%	150,000	73.98%	150,000	74.09%	150,000	75.13%	150,000	71.72%	150,000	69.77%	150,000	70.08%	150,000	71.71%	150,000	67.92%	150,000	63.97%	226,601	98.18%	226,601	97.62%	226,601	96.87%	226,601	83.72%	226,601	81.32%	226,601	80.18%	226,601	79.14%	226,601	76.34%	226,601	75.74%	226,601	74.06%	226,601	74.37%	226,601	73.31%	226,601	74.62%	226,601	72.6%	226,601	101.16%	566,502	245.24%	566,502	240.71%	566,502	241.3%	494,752	189.52%	490,760	193.91%	484,752	105.32%	484,752	105.82%	484,752	103.05%	484,752	98.62%	484,752	93.96%	484,752	82.9%	484,752	79.34%	484,752	75.17%	484,752	73.91%	484,752	70.26%	484,752	66.78%	484,752	68.32%	484,752	93.36%	497,782	98.1%	497,782	95.27%	497,782	88.78%	497,782	89.42%	497,782	89.12%	497,782	83.95%	497,782	81.78%	497,782	78.48%	497,782	74.45%
資本公積
資本公積－發行溢價
資本公積－特別股股票溢價	0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0		0
資本公積合計	851	0.42%	59	0.03%	59	0.03%	59	0.03%	59	0.03%	59	0.03%	59	0.03%	59	0.03%	59	0.03%	59	0.03%	59	0.03%	59	0.03%	59	0.03%	59	0.02%	59	0.02%	0	0%	0	0%	0	0%	0	0%	8,028	2.62%	8,028	2.63%	8,028	2.6%	8,028	2.64%	8,028	2.57%	8,028	3.58%	8,028	3.48%	8,028	3.41%	8,028	3.42%	8,028	3.08%	8,028	3.17%	8,028	1.74%	8,028	1.75%	8,028	1.71%	8,028	1.63%	8,028	1.56%	8,028	1.37%	8,028	1.31%	8,028	1.24%	8,028	1.22%	8,028	1.16%	8,028	1.11%	8,028	1.13%	0	0%	0	0%	0	0%	0	0%	0	0%	1,930	0.35%	1,930	0.33%	1,930	0.32%	1,930	0.3%	1,930	0.29%
保留盈餘
未分配盈餘（或待彌補虧損）	(65,249)	-32.21%	(74,013)	-36.5%	(71,119)	-35.13%	(67,055)	-33.59%	(59,931)	-28.66%	(62,332)	-28.99%	(62,736)	-29.31%	(61,641)	-29.47%	(62,099)	-28.12%	(62,337)	-26.59%	(141,196)	-61.18%	(141,210)	-60.83%	(141,557)	-60.51%	(107,372)	-39.67%	(107,399)	-38.54%	(109,992)	-38.92%	(107,957)	-37.7%	(103,653)	-34.92%	(103,906)	-34.73%	(110,843)	-36.23%	(107,967)	-35.44%	(110,605)	-35.78%	(111,559)	-36.74%	(111,164)	-35.62%	(112,115)	-50.05%	(453,502)	-196.32%	(454,112)	-192.95%	(455,657)	-194.09%	(399,010)	-152.84%	(413,831)	-163.51%	(414,603)	-90.08%	(407,698)	-89%	(398,676)	-84.75%	(379,280)	-77.17%	(354,399)	-68.69%	(305,319)	-52.22%	(283,414)	-46.39%	(244,874)	-37.97%	(228,044)	-34.77%	(201,855)	-29.26%	(185,241)	-25.52%	(190,619)	-26.86%	(187,674)	-36.14%	(154,538)	-30.46%	(142,452)	-27.26%	(123,681)	-22.06%	(104,131)	-18.71%	(134,584)	-24.09%	(117,133)	-19.76%	(97,198)	-15.97%	(70,655)	-11.14%	(52,654)	-7.87%
保留盈餘合計	(65,249)	-32.21%	(74,013)	-36.5%	(71,119)	-35.13%	(67,055)	-33.59%	(59,931)	-28.66%	(62,332)	-28.99%	(62,736)	-29.31%	(61,641)	-29.47%	(62,099)	-28.12%	(62,337)	-26.59%	(141,196)	-61.18%	(141,210)	-60.83%	(141,557)	-60.51%	(107,372)	-39.67%	(107,399)	-38.54%	(109,992)	-38.92%	(107,957)	-37.7%	(103,653)	-34.92%	(103,906)	-34.73%	(110,843)	-36.23%	(107,967)	-35.44%	(110,605)	-35.78%	(111,559)	-36.74%	(111,164)	-35.62%	(112,115)	-50.05%	(453,502)	-196.32%	(454,112)	-192.95%	(455,657)	-194.09%	(399,010)	-152.84%	(413,831)	-163.51%	(414,603)	-90.08%	(407,698)	-89%	(398,676)	-84.75%	(379,280)	-77.17%	(354,399)	-68.69%	(305,319)	-52.22%	(283,414)	-46.39%	(244,874)	-37.97%	(228,044)	-34.77%	(201,855)	-29.26%	(185,241)	-25.52%	(190,619)	-26.86%	(187,674)	-36.14%	(154,538)	-30.46%	(142,452)	-27.26%	(123,681)	-22.06%	(104,131)	-18.71%	(89,774)	-16.07%	(72,323)	-12.2%	(52,388)	-8.61%	(25,845)	-4.07%	(222)	-0.03%
其他權益
其他權益合計	15,424	7.61%	13,013	6.42%	14,511	7.17%	13,958	6.99%	13,066	6.25%	14,930	6.94%	14,512	6.78%	10,971	5.24%	11,978	5.42%	13,816	5.89%	8,754	3.79%	4,523	1.95%	4,215	1.8%	5,439	2.01%	5,176	1.86%	6,729	2.38%	6,176	2.16%	9,766	3.29%	13,175	4.4%	13,482	4.41%	11,406	3.74%	13,103	4.24%	10,662	3.51%	8,817	2.82%	9,747	4.35%	9,870	4.27%	6,681	2.84%	2,277	0.97%	5,428	2.08%	6,799	2.69%	8,473	1.84%	9,902	2.16%	11,008	2.34%	7,493	1.52%	7,470	1.45%	5,298	0.91%	6,025	0.99%	4,659	0.72%	(225)	-0.03%	784	0.11%	1,280	0.18%	(1,191)	-0.17%	(2,531)	-0.49%	(853)	-0.17%	(3,034)	-0.58%	(3,750)	-0.67%	(2,147)	-0.39%	(3,076)	-0.55%	(6,630)	-1.12%	(5,598)	-0.92%	(2,736)	-0.43%	(4,409)	-0.66%
歸屬於母公司業主之權益合計	101,026	49.87%	89,059	43.92%	93,451	46.16%	96,962	48.57%	103,194	49.34%	102,657	47.75%	101,835	47.58%	99,389	47.51%	99,938	45.25%	101,538	43.3%	94,218	40.82%	89,973	38.76%	89,318	38.18%	124,727	46.08%	124,437	44.66%	123,338	43.64%	124,820	43.59%	132,714	44.71%	135,870	45.41%	137,268	44.86%	138,068	45.32%	137,127	44.37%	133,732	44.04%	132,282	42.38%	132,261	59.05%	130,898	56.67%	127,099	54%	121,150	51.6%	109,198	41.83%	91,756	36.25%	86,650	18.83%	94,984	20.74%	105,112	22.35%	120,993	24.62%	145,851	28.27%	192,759	32.97%	215,391	35.25%	252,565	39.16%	264,511	40.33%	291,709	42.28%	308,819	42.54%	300,970	42.42%	294,547	56.73%	291,786	57.51%	301,691	57.74%	319,746	57.03%	340,899	61.24%	356,257	63.78%	370,154	62.43%	391,121	64.26%	420,526	66.3%	444,476	66.47%
非控制權益	(1,370)	-0.68%	(1,365)	-0.67%	(1,364)	-0.67%	(1,361)	-0.68%	(1,360)	-0.65%	(1,355)	-0.63%	(1,353)	-0.63%	(1,350)	-0.65%	(1,347)	-0.61%	(1,316)	-0.56%	(1,314)	-0.57%	(1,309)	-0.56%	(1,306)	-0.56%	(1,298)	-0.48%	(1,294)	-0.46%	(1,279)	-0.45%	(1,270)	-0.44%	(1,273)	-0.43%	(1,258)	-0.42%	(1,245)	-0.41%	(1,231)	-0.4%	(1,344)	-0.43%	(1,326)	-0.44%	(1,310)	-0.42%	(1,297)	-0.58%	(1,279)	-0.55%	(1,236)	-0.53%	(1,167)	-0.5%	(1,116)	-0.43%	(1,059)	-0.42%	(999)	-0.22%	(947)	-0.21%	(895)	-0.19%	(834)	-0.17%	(769)	-0.15%	(714)	-0.12%	(653)	-0.11%	(549)	-0.09%	(428)	-0.07%	(305)	-0.04%	(189)	-0.03%	(67)	-0.01%	65	0.01%	(2,669)	-0.53%	(2,360)	-0.45%	(1,907)	-0.34%	(1,604)	-0.29%	(1,278)	-0.23%	(965)	-0.16%	(625)	-0.1%	(258)	-0.04%	106	0.02%
權益總額	99,656	49.19%	87,694	43.25%	92,087	45.49%	95,601	47.89%	101,834	48.69%	101,302	47.12%	100,482	46.94%	98,039	46.87%	98,591	44.64%	100,222	42.74%	92,904	40.25%	88,664	38.2%	88,012	37.62%	123,429	45.6%	123,143	44.19%	122,059	43.19%	123,550	43.15%	131,441	44.28%	134,612	44.99%	136,023	44.46%	136,837	44.91%	135,783	43.93%	132,406	43.6%	130,972	41.96%	130,964	58.47%	129,619	56.11%	125,863	53.48%	119,983	51.11%	108,082	41.4%	90,697	35.84%	85,651	18.61%	94,037	20.53%	104,217	22.16%	120,159	24.45%	145,082	28.12%	192,045	32.84%	214,738	35.15%	252,016	39.08%	264,083	40.27%	291,404	42.24%	308,630	42.52%	300,903	42.41%	294,612	56.74%	289,117	56.98%	299,331	57.29%	317,839	56.69%	339,295	60.95%	354,979	63.55%	369,189	62.27%	390,496	64.15%	420,268	66.26%	444,582	66.49%
負債及權益總計	202,578	100%	202,766	100%	202,453	100%	199,645	100%	209,142	100%	214,980	100%	214,051	100%	209,188	100%	220,853	100%	234,481	100%	230,802	100%	232,131	100%	233,923	100%	270,674	100%	278,644	100%	282,624	100%	286,332	100%	296,842	100%	299,185	100%	305,960	100%	304,680	100%	309,087	100%	303,680	100%	312,117	100%	223,995	100%	230,998	100%	235,348	100%	234,771	100%	261,057	100%	253,089	100%	460,260	100%	458,075	100%	470,394	100%	491,511	100%	515,914	100%	584,726	100%	610,954	100%	644,885	100%	655,860	100%	689,946	100%
預收股款（權益項下）之約當發行股數	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	3,125	1.2%	1,877.5	0.74%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%
母公司暨子公司所持有之母公司庫藏股股數（單位：股）	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	2,000,000	0.39%	2,000,000	0.38%	2,000,000	0.36%	2,000,000	0.36%	2,000,000	0.36%	2,000,000	0.34%	2,000,000	0.33%	2,000,000	0.32%	2,000,000	0.3%

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。

流動資產

點晶(3288) 截至2024年第1季「流動資產」總計約為NT$1.55億元，相較上一季減少約NT$-728萬元、相較去年年末減少約NT$-728萬元

點晶(3288) 2024年第1季財報顯示公司「流動資產」總計約NT$1.55億元、約佔整體資產的77.67%。

對比上一季

上一季流動資產總計約NT$1.62億元、約佔整體資產的77.62%。今年第1季相較上一季減少約NT$-728萬元。

對比去年年末

去年年末流動資產則為NT$1.62億元、約佔整體資產的77.62%。今年第1季相較去年年末減少約NT$-728萬元。

TWD千元	截至2024/03/31		截至2023/12/31		截至2023/09/30		截至2023/06/30		截至2023/03/31		截至2022/12/31		截至2022/09/30		截至2022/06/30		截至2022/03/31		截至2021/12/31		截至2021/09/30		截至2021/06/30		截至2021/03/31		截至2020/12/31		截至2020/09/30		截至2020/06/30		截至2020/03/31		截至2019/12/31		截至2019/09/30		截至2019/06/30		截至2019/03/31		截至2018/12/31		截至2018/09/30		截至2018/06/30		截至2018/03/31		截至2017/12/31		截至2017/09/30		截至2017/06/30		截至2017/03/31		截至2016/12/31		截至2016/09/30		截至2016/06/30		截至2016/03/31		截至2015/12/31		截至2015/09/30		截至2015/06/30		截至2015/03/31		截至2014/12/31		截至2014/09/30		截至2014/06/30
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	%	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	%	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	%	金額	%
流動資產	155,058	77.67%	162,335	77.62%	165,803	77.12%	163,339	76.31%	156,310	74.72%	166,155	75.23%	177,509	75.70%	171,520	74.31%	170,711	73.54%	170,244	72.78%	204,941	75.72%	210,547	75.56%	211,927	74.99%	212,993	74.39%	219,552	73.96%	219,323	73.31%	215,011	70.27%	210,718	69.16%	212,376	68.71%	203,921	67.15%	202,465	64.87%	207,898	92.81%	213,474	92.41%	216,624	92.04%	214,190	91.23%	238,525	91.37%	232,975	92.05%	437,726	95.10%	433,141	94.56%	438,377	93.19%	452,678	92.10%	274,753	53.26%	339,783	58.11%	376,053	61.55%	400,717	62.14%	409,737	62.47%	446,067	64.65%	474,915	65.43%	453,457	63.91%	460,636	88.72%

非流動資產

點晶(3288) 截至2023年第2季「非流動資產」總計約為NT$5,071萬元，相較上一季減少約NT$-217萬元、相較去年年末減少約NT$-399萬元

點晶(3288) 2023年第2季財報顯示公司「非流動資產」總計約NT$5,071萬元、約佔整體資產的23.69%。

對比上一季

上一季非流動資產總計約NT$5,288萬元、約佔整體資產的25.28%。今年第2季相較上一季減少約NT$-217萬元。

對比去年年末

去年年末非流動資產則為NT$5,470萬元、約佔整體資產的24.77%。今年第2季相較去年年末減少約NT$-399萬元。

TWD千元	截至2023/06/30		截至2023/03/31		截至2022/12/31		截至2022/09/30		截至2022/06/30		截至2022/03/31		截至2021/12/31		截至2021/09/30		截至2021/06/30		截至2021/03/31		截至2020/12/31		截至2020/09/30		截至2020/06/30		截至2020/03/31		截至2019/12/31		截至2019/09/30		截至2019/06/30		截至2019/03/31		截至2018/12/31		截至2018/09/30		截至2018/06/30		截至2018/03/31		截至2017/12/31		截至2017/09/30		截至2017/06/30		截至2017/03/31		截至2016/12/31		截至2016/09/30		截至2016/06/30		截至2016/03/31		截至2015/12/31		截至2015/09/30		截至2015/06/30		截至2015/03/31		截至2014/12/31		截至2014/09/30		截至2014/06/30		截至2014/03/31		截至2013/12/31		截至2013/09/30
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	%	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	%	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	%	金額	%
非流動資產	50,712	23.69%	52,878	25.28%	54,698	24.77%	56,972	24.30%	59,282	25.69%	61,420	26.46%	63,679	27.22%	65,733	24.28%	68,097	24.44%	70,697	25.01%	73,339	25.61%	77,290	26.04%	79,862	26.69%	90,949	29.73%	93,962	30.84%	96,711	31.29%	99,759	32.85%	109,652	35.13%	16,097	7.19%	17,524	7.59%	18,724	7.96%	20,581	8.77%	22,532	8.63%	20,114	7.95%	22,534	4.90%	24,934	5.44%	32,017	6.81%	38,833	7.90%	241,161	46.74%	244,943	41.89%	234,901	38.45%	244,168	37.86%	246,123	37.53%	243,879	35.35%	250,965	34.57%	256,088	36.09%	58,593	11.28%	62,028	12.22%	63,774	12.21%	67,960	12.12%

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合併資產負債表

流動資產

非流動資產

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