昇益－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	471,692	10.66%	1,156,348	17.99%	52,254	1.09%	141,038	3.25%	333,541	6.1%	21,449	0.4%	8,445	0.18%	111,691	2.77%	97,984	2.87%	21,499	0.76%	40,340	1.69%	105,262	4.87%	101,997	4.52%	343,853	16.08%	6,542	0.47%	48,631	7.6%	335,705	49.32%	361,576	56.98%	421,484	65.94%	492,483	76.09%	525,660	83.72%	595,266	88.29%	70,651	2.57%	66,989	3.16%	91,747	5.09%	71,833	3.77%	63,489	4.5%	50,703	5.26%	93,331	11.68%	237,516	45.99%	289,220	68.36%	172,051	68.21%	171,156	69.29%	91,959	65.64%	44,069	32.51%	120,781	93.86%	13,041	10.07%	17,678	9.68%	27,833	13.98%	32,019	14.47%	7,779	3.65%	5,747	2.76%	6,461	3.14%	6,086	2.91%	6,091	2.83%	2,580	1.15%	6,267	2.6%	10,429	4.12%	7,052	2.52%	6,762	2.16%	4,124	1.23%	3,673	1.08%
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		0		0		0		0		0		0		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		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	0	0%	0	0%	0	0%	0	0%	279,505	5.11%							0	0%	0	0%	0	0%	0	0%	4,286	0.19%					0	0%	0	0%	0	0%	0	0%	120	0.02%	112	0.02%	61	0.01%	0	0%	925	0.04%	2,421	0.13%	7,514	0.39%	28,452	2.02%	36,037	3.74%	30,913	3.87%	26,299	5.09%	30,099	7.11%	32,774	12.99%	39,389	15.95%	41,547	29.65%	34,934	25.77%	1,333	1.04%	9,512	7.35%	747	0.41%	3,900	1.96%	4,358	1.97%	5,324	2.5%	7,431	3.57%	7,378	3.59%	7,088	3.39%	9,036	4.2%	14,793	6.58%	16,667	6.92%	19,929	7.88%	22,795	8.13%	46,214	14.78%	30,586	9.1%	25,379	7.47%
其他應收款	580	0.01%			0	0%	0	0%	0	0%	6	0%	682	0.01%	682	0.02%	682	0.02%	2,423	0.09%	1,578	0.07%	861	0.04%	129	0.01%	1,288	0.06%	442	0.03%	223	0.03%	266	0.04%	286	0.05%	275	0.04%	278	0.04%	242	0.04%	102	0.02%	0	0%	12	0%	12	0%	12	0%	12	0%	12	0%
本期所得稅資產	42	0%	82	0%	82	0%	48	0%	48	0%
存貨	3,483,276	78.74%	4,627,550	72%	4,149,865	86.21%	3,672,999	84.7%	4,319,359	78.94%	4,787,928	89.66%	4,136,264	89.33%	3,460,061	85.74%	2,898,832	84.84%	2,401,620	85.44%	1,967,482	82.46%	1,688,387	78.05%	1,765,779	78.31%	1,434,916	67.09%	1,277,889	92.27%	494,177	77.27%	254,113	37.33%	189,052	29.79%	134,637	21.07%	72,228	11.16%	27,878	4.44%	3,397	0.5%	2,375,750	86.57%	1,866,983	88.03%	1,545,783	85.7%	1,623,327	85.18%	1,186,127	84.13%	770,724	79.89%	598,933	74.96%	205,612	39.81%	75,174	17.77%	20,975	8.32%	14,369	5.82%	0	0%	0	0%	0	0%	0	0%	4,804	2.63%	6,073	3.05%	6,766	3.06%	6,244	2.93%	7,322	3.52%	7,251	3.53%	8,399	4.01%	8,962	4.16%	10,800	4.8%	20,926	8.69%	20,822	8.23%	42,775	15.26%	45,482	14.55%	84,591	25.16%	89,368	26.32%
存貨（建設業適用）	3,483,276	78.74%	4,627,550	72%	4,149,865	86.21%	3,672,999	84.7%	4,319,359	78.94%	4,787,928	89.66%	4,136,264	89.33%	3,460,061	85.74%	2,898,832	84.84%	2,401,620	85.44%	1,967,482	82.46%	1,688,387	78.05%	1,765,779	78.31%	1,434,916	67.09%	1,277,889	92.27%	494,177	77.27%	254,113	37.33%	189,052	29.79%	134,637	21.07%	72,228	11.16%	27,878	4.44%	3,397	0.5%	2,375,750	86.57%	1,866,983	88.03%	1,545,783	85.7%	1,623,327	85.18%	1,186,127	84.13%	770,724	79.89%
預付款項	108,419	2.45%	188,794	2.94%	157,981	3.28%	137,321	3.17%	188,280	3.44%	166,778	3.12%	130,658	2.82%	118,975	2.95%	78,832	2.31%	65,220	2.32%	48,094	2.02%	32,547	1.5%	29,895	1.33%	11,045	0.52%	17,781	1.28%	15,255	2.39%	12,079	1.77%	9,559	1.51%	7,528	1.18%	4,615	0.71%	2,541	0.4%	918	0.14%	197,180	7.19%	119,251	5.62%	106,374	5.9%	128,742	6.76%	62,207	4.41%	44,308	4.59%	69,564	8.71%	40,620	7.87%	22,302	5.27%	20,099	7.97%	15,793	6.39%	263	0.19%	184	0.14%	188	0.15%	0	0%	369	0.2%	309	0.16%	180	0.08%	33	0.02%	66	0.03%	0	0%	39	0.02%	60	0.03%	127	0.06%	193	0.08%	48	0.02%	145	0.05%	291	0.09%	380	0.11%	34	0.01%
其他流動資產	279,327	6.31%	374,404	5.83%	373,912	7.77%	306,128	7.06%	286,795	5.24%	301,427	5.64%	294,528	6.36%	285,061	7.06%	282,525	8.27%	266,812	9.49%	269,046	11.28%	270,571	12.51%	287,232	12.74%	285,122	13.33%	24,611	1.78%	25,420	3.97%	25,389	3.73%	23,120	3.64%	23,279	3.64%	24,774	3.83%	15,469	2.46%	20,422	3.03%	60,047	2.19%	59,459	2.8%	50,954	2.82%	65,028	3.41%	60,792	4.31%	53,792	5.58%					0	0%							50,000	36.89%	0	0%	0	0%	0	0%	0	0%	0	0%	14	0.01%	5,028	2.42%	5,055	2.46%	5,049	2.41%	5,024	2.33%	5,029	2.24%	5,786	2.4%	5,057	2%	5,053	1.8%	906	0.29%	2,747	0.82%	5,264	1.55%
其他金融資產－流動	12,159	0.27%	8,622	0.13%	12,188	0.25%	15,100	0.35%	7,982	0.15%	0	0%	0	0%	239	0.01%	1,247	0.04%	7,170	0.26%	7,967	0.33%	8,690	0.4%	6,050	0.27%	4,744	0.22%	4,659	0.34%	5,158	0.81%	5,158	0.76%	5,158	0.81%	7,579	1.19%	11,159	1.72%	15,159	2.41%	20,007	2.97%	3,645	0.13%	5,010	0.24%													0	0%							50,000	36.89%
工程存出保證金	136	0%	136	0%	136	0%	136	0%	136	0%	105	0%	0	0%	0	0%	0	0%	0	0%	31	0%	135	0.01%	135	0.01%	31	0%	136	0.01%	446	0.07%	415	0.06%	415	0.07%	310	0.05%	310	0.05%	310	0.05%	415	0.06%	1,015	0.04%	809	0.04%	209	0.01%
取得合約之增額成本－流動	267,032	6.04%	365,646	5.69%	361,588	7.51%	290,892	6.71%	278,677	5.09%	301,322	5.64%	294,528	6.36%	284,822	7.06%	281,278	8.23%	259,642	9.24%	261,048	10.94%	261,746	12.1%	281,047	12.46%	280,347	13.11%	19,816	1.43%	19,816	3.1%	19,816	2.91%	17,547	2.77%	15,390	2.41%	13,305	2.06%	0	0%	0	0%	55,387	2.02%	53,640	2.53%	50,745	2.81%	65,028	3.41%	60,792	4.31%	53,792	5.58%
流動資產合計	4,343,336	98.18%	6,347,178	98.76%	4,734,094	98.35%	4,257,534	98.18%	5,407,528	98.83%	5,277,588	98.83%	4,570,577	98.71%	3,976,470	98.54%	3,358,855	98.3%	2,757,574	98.11%	2,326,540	97.51%	2,097,628	96.96%	2,189,318	97.09%	2,076,224	97.07%	1,327,265	95.83%	583,706	91.27%	627,552	92.19%	583,593	91.97%	587,203	91.87%	594,498	91.85%	571,902	91.08%	620,166	91.98%	2,703,628	98.52%	2,113,619	99.66%	1,797,291	99.64%	1,896,456	99.51%	1,401,079	99.38%	955,576	99.05%	792,753	99.21%	510,152	98.78%	416,802	98.51%	245,921	97.5%	240,713	97.44%	133,784	95.49%	129,209	95.33%	122,339	95.07%	22,560	17.42%	23,618	12.93%	39,097	19.64%	60,334	27.27%	51,473	24.14%	31,670	15.23%	26,453	12.87%	26,887	12.85%	29,458	13.69%	33,593	14.94%	50,364	20.92%	57,083	22.56%	78,682	28.06%	101,132	32.34%	124,033	36.9%	124,238	36.59%
非流動資產
透過其他綜合損益按公允價值衡量之金融資產－非流動	20,440	0.46%	19,539	0.3%	19,165	0.4%	18,496	0.43%	17,454	0.32%	16,141	0.3%	12,838	0.28%	12,155	0.3%	11,060	0.32%	5,963	0.21%	11,988	0.5%	18,111	0.84%	19,875	0.88%	16,749	0.78%	11,678	0.84%	9,611	1.5%	6,734	0.99%	4,392	0.69%	5,196	0.81%	5,826	0.9%	8,876	1.41%	6,763	1%	7,551	0.28%	6,140	0.29%	6,364	0.35%	8,955	0.47%	8,413	0.6%	8,964	0.93%
不動產、廠房及設備	46	0%	50	0%	54	0%	58	0%	62	0%	67	0%	71	0%	75	0%	79	0%	83	0%	87	0%	91	0%	101	0%	15	0%	24	0%	33	0.01%	42	0.01%	51	0.01%	60	0.01%	69	0.01%	78	0.01%	87	0.01%	96	0%	105	0%	114	0.01%	123	0.01%	132	0.01%	141	0.01%	150	0.02%	159	0.03%	168	0.04%	177	0.07%	186	0.08%	195	0.14%	204	0.15%	213	0.17%	100,787	77.84%	128,406	70.29%	129,291	64.94%	130,177	58.84%	131,070	61.46%	145,549	70%	148,444	72.2%	151,594	72.47%	155,010	72.04%	160,519	71.39%	159,638	66.31%	165,227	65.29%	170,957	60.97%	180,812	57.83%	181,421	53.97%	184,571	54.36%
使用權資產	770	0.02%	866	0.01%	962	0.02%	1,059	0.02%	1,155	0.02%	1,251	0.02%	1,347	0.03%	1,443	0.04%	1,540	0.05%	1,636	0.06%	1,732	0.07%	1,829	0.08%	0	0%	98	0%	194	0.01%	292	0.05%	389	0.06%	486	0.08%	583	0.09%	681	0.11%	778	0.12%	875	0.13%	972	0.04%	1,069	0.05%	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
投資性不動產淨額	58,984	1.33%	59,076	0.92%	59,167	1.23%	59,258	1.37%	45,119	0.82%	45,189	0.85%	45,260	0.98%	45,330	1.12%	45,401	1.33%	45,471	1.62%	45,542	1.91%	45,612	2.11%	45,683	2.03%	45,753	2.14%	45,824	3.31%	45,894	7.18%	45,964	6.75%	46,035	7.25%	46,106	7.21%	46,176	7.13%	46,247	7.37%	46,317	6.87%	31,979	1.17%
無形資產	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
其他非流動資產	70	0%	70	0%	70	0%	70	0%	70	0%	70	0%	70	0%	70	0%	70	0%	70	0%	70	0%	70	0%																									0	0%	209	0.01%	209	0.01%	105	0.01%
存出保證金	70	0%	70	0%	70	0%	70	0%	70	0%	70	0%	70	0%	70	0%	70	0%	70	0%	70	0%	70	0%																									0	0%	209	0.01%	209	0.01%	105	0.01%					0	0%	0	0%	0	0%	0	0%	0	0%	8	0.01%	8	0.01%	28	0.02%	85	0.04%	85	0.04%	85	0.04%	85	0.04%	85	0.04%	85	0.04%	85	0.04%	115	0.05%	116	0.05%	116	0.05%	116	0.04%	96	0.03%	96	0.03%	96	0.03%
非流動資產合計	80,310	1.82%	79,601	1.24%	79,418	1.65%	78,941	1.82%	63,860	1.17%	62,718	1.17%	59,586	1.29%	59,073	1.46%	58,150	1.7%	53,223	1.89%	59,419	2.49%	65,713	3.04%	65,659	2.91%	62,615	2.93%	57,720	4.17%	55,830	8.73%	53,129	7.81%	50,964	8.03%	51,945	8.13%	52,752	8.15%	55,979	8.92%	54,042	8.02%	40,598	1.48%	7,314	0.34%	6,478	0.36%	9,287	0.49%	8,754	0.62%	9,210	0.95%	6,277	0.79%	6,286	1.22%	6,295	1.49%	6,304	2.5%	6,313	2.56%	6,322	4.51%	6,331	4.67%	6,348	4.93%	106,922	82.58%	159,061	87.07%	160,003	80.36%	160,889	72.73%	161,782	75.86%	176,261	84.77%	179,156	87.13%	182,306	87.15%	185,722	86.31%	191,261	85.06%	190,381	79.08%	195,970	77.44%	201,700	71.94%	211,535	67.66%	212,144	63.1%	215,294	63.41%
資產總計	4,423,646	100%	6,426,779	100%	4,813,512	100%	4,336,475	100%	5,471,388	100%	5,340,306	100%	4,630,163	100%	4,035,543	100%	3,417,005	100%	2,810,797	100%	2,385,959	100%	2,163,341	100%	2,254,977	100%	2,138,839	100%	1,384,985	100%	639,536	100%	680,681	100%	634,557	100%	639,148	100%	647,250	100%	627,881	100%	674,208	100%	2,744,226	100%	2,120,933	100%	1,803,769	100%	1,905,743	100%	1,409,833	100%	964,786	100%	799,030	100%	516,438	100%	423,097	100%	252,225	100%	247,026	100%	140,106	100%	135,540	100%	128,687	100%	129,482	100%	182,679	100%	199,100	100%	221,223	100%	213,255	100%	207,931	100%	205,609	100%	209,193	100%	215,180	100%	224,854	100%	240,745	100%	253,053	100%	280,382	100%	312,667	100%	336,177	100%	339,532	100%
負債及權益
負債
流動負債
短期借款	1,661,190	37.55%	3,905,710	60.77%	2,604,710	54.11%	2,140,710	49.37%	1,402,710	25.64%	3,512,190	65.77%	2,898,190	62.59%	2,512,190	62.25%	1,889,190	55.29%	1,383,190	49.21%	1,106,190	46.36%	752,190	34.77%	776,190	34.42%	776,190	36.29%	733,190	52.94%	0		0		0		0	0%	0	0%	0	0%	0	0%	1,554,300	56.64%	1,227,800	57.89%	856,200	47.47%	1,046,200	54.9%	615,000	43.62%	255,000	26.43%	0		0		0		0		0		0		0		0	0%	0	0%	0	0%	0	0%	0	0%	71,800	33.67%	67,800	32.61%	54,000	26.26%	45,000	21.51%	45,000	20.91%	50,000	22.24%	50,000	20.77%	50,000	19.76%	50,000	17.83%	52,477	16.78%	58,802	17.49%	64,586	19.02%
合約負債－流動	866,551	19.59%	1,258,103	19.58%	918,998	19.09%	784,376	18.09%	1,330,362	24.31%	968,971	18.14%	888,662	19.19%	797,475	19.76%	774,506	22.67%	621,041	22.09%	499,085	20.92%	493,775	22.82%	523,413	23.21%	411,484	19.24%	72,396	5.23%	61,678	9.64%	60,381	8.87%	44,702	7.04%	29,352	4.59%	17,610	2.72%	0	0%	0	0%	553,132	20.16%	432,967	20.41%	379,709	21.05%	457,396	24%	385,016	27.31%	315,272	32.68%
應付帳款	496,863	11.23%	180,721	2.81%	198,990	4.13%	275,922	6.36%	460,317	8.41%	244,187	4.57%	227,138	4.91%	110,704	2.74%	108,106	3.16%	174,348	6.2%	161,081	6.75%	131,396	6.07%	107,332	4.76%	70,685	3.3%	29,524	2.13%	25,451	3.98%	57,599	8.46%	28,776	4.53%	40,740	6.37%	40,440	6.25%	34,837	5.55%	63,912	9.48%	240,316	8.76%	57,100	2.69%	181,019	10.04%	116,755	6.13%	122,430	8.68%	97,304	10.09%	215,877	27.02%	21,421	4.15%	14,858	3.51%	12,825	5.08%	13,582	5.5%	13,913	9.93%	8,402	6.2%	52	0.04%	146	0.11%	82	0.04%	122	0.06%	28	0.01%	53	0.02%	141	0.07%	104	0.05%	3	0%	37	0.02%	279	0.12%	303	0.13%	73	0.03%	523	0.19%	1,418	0.45%	2,695	0.8%	4,171	1.23%
其他應付款	98,405	2.22%	66,617	1.04%	105,840	2.2%	100,717	2.32%	93,134	1.7%	28,226	0.53%	28,469	0.61%	17,702	0.44%	46,409	1.36%	24,154	0.86%	18,550	0.78%	191,736	8.86%	296,668	13.16%	335,269	15.68%	13,977	1.01%	11,360	1.78%	18,356	2.7%	15,971	2.52%	15,582	2.44%	27,315	4.22%	18,767	2.99%	17,928	2.66%	18,473	0.67%	19,002	0.9%	28,500	1.58%	21,534	1.13%	36,240	2.57%	38,393	3.98%
本期所得稅負債	43,513	0.98%
租賃負債－流動	392	0.01%	390	0.01%	388	0.01%	387	0.01%	385	0.01%	383	0.01%	381	0.01%	380	0.01%	378	0.01%	377	0.01%	375	0.02%	373	0.02%	0	0%	0	0%	200	0.01%	199	0.03%	398	0.06%	395	0.06%	393	0.06%	390	0.06%	388	0.06%	387	0.06%	384	0.01%	382	0.02%	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	104,294	2.36%	86,022	1.34%	39,867	0.83%	83,370	1.92%	1,416,689	25.89%	10,308	0.19%	5,835	0.13%	8,662	0.21%	2,814	0.08%	11,696	0.42%	16,083	0.67%	13,964	0.65%	7,776	0.34%	8,531	0.4%	5,489	0.4%	6,432	1.01%	7,484	1.1%	6,236	0.98%	9,745	1.52%	13,839	2.14%	21,141	3.37%	37,824	5.61%	45,144	1.65%	47,764	2.25%	12,216	0.68%	35,625	1.87%	22,330	1.58%	17,450	1.81%
一年或一營業週期內到期長期負債	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	0%	0	0%	0	0%	0	0%	968	0.47%	961	0.47%	954	0.46%	947	0.44%	0	0%	938	0.39%	1,875	0.74%	2,813	1%	3,750	1.2%	3,750	1.12%	3,750	1.1%
流動負債合計	3,271,208	73.95%	5,497,563	85.54%	3,868,793	80.37%	3,385,482	78.07%	4,703,597	85.97%	4,764,265	89.21%	4,048,675	87.44%	3,447,113	85.42%	2,821,403	82.57%	2,214,806	78.8%	1,801,364	75.5%	1,583,434	73.19%	1,711,379	75.89%	1,602,159	74.91%	854,776	61.72%	105,120	16.44%	144,218	21.19%	96,080	15.14%	95,812	14.99%	99,594	15.39%	75,133	11.97%	120,051	17.81%	2,411,749	87.88%	1,785,015	84.16%	1,457,644	80.81%	1,677,510	88.02%	1,181,016	83.77%	723,419	74.98%	548,661	68.67%	248,037	48.03%	137,234	32.44%	160,321	63.56%	149,465	60.51%	28,114	20.07%	21,828	16.1%	13,758	10.69%	16,340	12.62%	18,710	10.24%	24,231	12.17%	34,389	15.54%	205,549	96.39%	202,639	97.45%	189,355	92.09%	175,948	84.11%	163,593	76.03%	156,636	69.66%	141,440	58.75%	132,553	52.38%	150,860	53.81%	153,910	49.22%	176,659	52.55%	163,306	48.1%
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		0		0		0		0		0		0		0		0		0		0		0		0		0		0
長期借款	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%	3,170	1.52%	3,414	1.66%	3,657	1.75%	3,898	1.81%	0	0%	0	0%	0	0%	0	0%	0	0%	938	0.28%	1,875	0.55%
租賃負債－非流動	398	0.01%	396	0.01%	595	0.01%	592	0.01%	790	0.01%	787	0.01%	983	0.02%	979	0.02%	1,175	0.03%	1,170	0.04%	1,365	0.06%	1,359	0.06%	0		0		0	0%	0	0%	0	0%	0	0%	200	0.03%	199	0.03%	398	0.06%	395	0.06%	593	0.02%	590	0.03%	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
其他非流動負債	350	0.01%	350	0.01%	350	0.01%	350	0.01%	350	0.01%	350	0.01%	350	0.01%	350	0.01%	350	0.01%	440	0.02%	440	0.02%	440	0.02%	440	0.02%	440	0.02%	440	0.03%	350	0.05%	350	0.05%	350	0.06%	350	0.05%	350	0.05%	350	0.06%	200	0.03%
存入保證金	350	0.01%	350	0.01%	350	0.01%	350	0.01%	350	0.01%	350	0.01%	350	0.01%	350	0.01%	350	0.01%	440	0.02%	440	0.02%	440	0.02%	440	0.02%	440	0.02%	440	0.03%	350	0.05%	350	0.05%	350	0.06%	350	0.05%	350	0.05%	350	0.06%	200	0.03%																					0	0%	0	0%	0	0%	0	0%	303	0.23%	302	0.17%
非流動負債合計	748	0.02%	746	0.01%	945	0.02%	942	0.02%	1,140	0.02%	1,137	0.02%	1,333	0.03%	1,329	0.03%	1,525	0.04%	1,610	0.06%	1,805	0.08%	1,799	0.08%	440	0.02%	440	0.02%	440	0.03%	350	0.05%	350	0.05%	350	0.06%	550	0.09%	549	0.08%	748	0.12%	595	0.09%	593	0.02%	590	0.03%									0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	303	0.23%	302	0.17%	0	0%	0	0%	0	0%	3,170	1.52%	3,414	1.66%	3,657	1.75%	3,898	1.81%	0	0%	13,170	5.47%	13,278	5.25%	18,816	6.71%	18,965	6.07%	20,129	5.99%	21,116	6.22%
負債總計	3,271,956	73.97%	5,498,309	85.55%	3,869,738	80.39%	3,386,424	78.09%	4,704,737	85.99%	4,765,402	89.23%	4,050,008	87.47%	3,448,442	85.45%	2,822,928	82.61%	2,216,416	78.85%	1,803,169	75.57%	1,585,233	73.28%	1,711,819	75.91%	1,602,599	74.93%	855,216	61.75%	105,470	16.49%	144,568	21.24%	96,430	15.2%	96,362	15.08%	100,143	15.47%	75,881	12.09%	120,646	17.89%	2,412,342	87.91%	1,785,605	84.19%	1,457,644	80.81%	1,677,510	88.02%	1,181,016	83.77%	723,419	74.98%	548,661	68.67%	248,037	48.03%	137,234	32.44%	160,321	63.56%	149,465	60.51%	28,114	20.07%	21,828	16.1%	13,758	10.69%	16,643	12.85%	19,012	10.41%	24,231	12.17%	34,389	15.54%	205,549	96.39%	205,809	98.98%	192,769	93.76%	179,605	85.86%	167,491	77.84%	156,636	69.66%	154,610	64.22%	145,831	57.63%	169,676	60.52%	172,875	55.29%	196,788	58.54%	184,422	54.32%
權益
股本
普通股股本	655,018	14.81%	655,018	10.19%	655,018	13.61%	655,018	15.1%	655,018	11.97%	655,018	12.27%	655,018	14.15%	655,018	16.23%	655,018	19.17%	655,018	23.3%	655,018	27.45%	655,018	30.28%	655,018	29.05%	655,018	30.62%	655,018	47.29%	655,018	102.42%	655,018	96.23%	655,018	103.22%	655,018	102.48%	655,018	101.2%	655,018	104.32%	655,018	97.15%	655,018	23.87%	655,018	30.88%	655,018	36.31%	655,018	34.37%	655,018	46.46%	655,018	67.89%	655,018	81.98%	655,018	126.83%	655,018	154.82%	355,018	140.75%	355,018	143.72%	355,018	253.39%	355,018	261.93%	355,018	275.88%	355,018	274.18%	355,018	194.34%	355,018	178.31%	355,018	160.48%	55,018	25.8%	366,788	176.4%	366,788	178.39%	366,788	175.33%	366,788	170.46%	366,788	163.12%	366,788	152.36%	366,788	144.95%	366,788	130.82%	366,788	117.31%	366,788	109.11%	366,788	108.03%
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	655,018	14.81%	655,018	10.19%	655,018	13.61%	655,018	15.1%	655,018	11.97%	655,018	12.27%	655,018	14.15%	655,018	16.23%	655,018	19.17%	655,018	23.3%	655,018	27.45%	655,018	30.28%	655,018	29.05%	655,018	30.62%	655,018	47.29%	655,018	102.42%	655,018	96.23%	655,018	103.22%	655,018	102.48%	655,018	101.2%	655,018	104.32%	655,018	97.15%	655,018	23.87%	655,018	30.88%	655,018	36.31%	655,018	34.37%	655,018	46.46%	655,018	67.89%	655,018	81.98%	655,018	126.83%	655,018	154.82%	355,018	140.75%	355,018	143.72%	355,018	253.39%	355,018	261.93%	355,018	275.88%	355,018	274.18%	355,018	194.34%	355,018	178.31%	355,018	160.48%	55,018	25.8%	366,788	176.4%	366,788	178.39%	366,788	175.33%	366,788	170.46%	366,788	163.12%	366,788	152.36%	366,788	144.95%	366,788	130.82%	366,788	117.31%	366,788	109.11%	366,788	108.03%
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	3,737	0.08%	3,737	0.06%	3,737	0.08%	3,737	0.09%	3,737	0.07%	3,737	0.07%	3,737	0.08%	3,737	0.09%	3,737	0.11%	3,737	0.13%	3,737	0.16%	3,737	0.17%	3,737	0.17%	3,737	0.17%	3,737	0.27%	3,737	0.58%	3,737	0.55%	3,737	0.59%	3,737	0.58%	3,737	0.58%	3,737	0.6%	3,737	0.55%	3,737	0.14%	3,737	0.18%	3,737	0.21%	3,737	0.2%	3,737	0.27%	3,737	0.39%	3,737	0.47%	3,737	0.72%	3,737	0.88%	3,737	1.48%	3,737	1.51%	3,737	2.67%	3,737	2.76%	3,737	2.9%	3,737	2.89%	3,737	2.05%	3,737	1.88%	3,737	1.69%	3,737	1.75%	3,737	1.8%	3,737	1.82%	3,617	1.73%	3,437	1.6%	3,257	1.45%	3,077	1.28%	2,760	1.09%	2,376	0.85%	1,991	0.64%	1,607	0.48%	4,436	1.31%
保留盈餘
法定盈餘公積	10,114	0.23%	10,114	0.16%	10,114	0.21%
未分配盈餘（或待彌補虧損）	473,081	10.69%	250,762	3.9%	266,440	5.54%	283,500	6.54%	101,142	1.85%	(89,292)	-1.67%	(80,738)	-1.74%	(73,109)	-1.81%	(65,038)	-1.9%	(59,637)	-2.12%	(77,253)	-3.24%	(88,058)	-4.07%	(124,772)	-5.53%	(128,564)	-6.01%	(129,964)	-9.38%	(123,600)	-19.33%	(118,676)	-17.43%	(114,320)	-18.02%	(110,465)	-17.28%	(106,774)	-16.5%	(104,931)	-16.71%	(101,256)	-15.02%	(323,722)	-11.8%	(318,867)	-15.03%	(308,294)	-17.09%	(428,777)	-22.5%	(427,651)	-30.33%	(415,652)	-43.08%	(408,386)	-51.11%	(390,354)	-75.59%	(372,892)	-88.13%	(266,851)	-105.8%	(261,194)	-105.74%	(246,763)	-176.13%	(245,043)	-180.79%	(243,826)	-189.47%	(245,916)	-189.92%	(195,088)	-106.79%	(183,886)	-92.36%	(171,921)	-77.71%	(51,049)	-23.94%	(368,403)	-177.18%	(357,685)	-173.96%	(340,817)	-162.92%	(322,536)	-149.89%	(301,827)	-134.23%	(283,730)	-117.85%	(262,326)	-103.66%	(258,458)	-92.18%	(228,987)	-73.24%	(229,006)	-68.12%	(216,114)	-63.65%
保留盈餘合計	483,195	10.92%	260,876	4.06%	276,554	5.75%	283,500	6.54%	101,142	1.85%	(89,292)	-1.67%	(80,738)	-1.74%	(73,109)	-1.81%	(65,038)	-1.9%	(59,637)	-2.12%	(77,253)	-3.24%	(88,058)	-4.07%	(124,772)	-5.53%	(128,564)	-6.01%	(129,964)	-9.38%	(123,600)	-19.33%	(118,676)	-17.43%	(114,320)	-18.02%	(110,465)	-17.28%	(106,774)	-16.5%	(104,931)	-16.71%	(101,256)	-15.02%	(323,722)	-11.8%	(318,867)	-15.03%	(308,294)	-17.09%	(428,777)	-22.5%	(427,651)	-30.33%	(415,652)	-43.08%	(408,386)	-51.11%	(390,354)	-75.59%	(372,892)	-88.13%	(266,851)	-105.8%	(261,194)	-105.74%	(246,763)	-176.13%	(245,043)	-180.79%	(243,826)	-189.47%	(245,916)	-189.92%	(195,088)	-106.79%	(183,886)	-92.36%	(171,921)	-77.71%	(51,049)	-23.94%	(368,403)	-177.18%	(357,685)	-173.96%	(340,817)	-162.92%	(322,536)	-149.89%	(301,827)	-134.23%	(283,730)	-117.85%	(262,326)	-103.66%	(258,458)	-92.18%	(228,987)	-73.24%	(229,006)	-68.12%	(216,114)	-63.65%
其他權益
透過其他綜合損益按公允價值衡量之金融資產未實現評價損益	9,740	0.22%	8,839	0.14%	8,465	0.18%	7,796	0.18%	6,754	0.12%	5,441	0.1%	2,138	0.05%	1,455	0.04%	360	0.01%	(4,737)	-0.17%	1,288	0.05%	7,411	0.34%	9,175	0.41%	6,049	0.28%	978	0.07%	(1,089)	-0.17%	(3,966)	-0.58%	(6,308)	-0.99%	(5,504)	-0.86%	(4,874)	-0.75%	(1,824)	-0.29%	(3,937)	-0.58%	(3,149)	-0.11%	(4,560)	-0.21%	(4,336)	-0.24%	(1,745)	-0.09%	(2,287)	-0.16%
其他權益合計	9,740	0.22%	8,839	0.14%	8,465	0.18%	7,796	0.18%	6,754	0.12%	5,441	0.1%	2,138	0.05%	1,455	0.04%	360	0.01%	(4,737)	-0.17%	1,288	0.05%	7,411	0.34%	9,175	0.41%	6,049	0.28%	978	0.07%	(1,089)	-0.17%	(3,966)	-0.58%	(6,308)	-0.99%	(5,504)	-0.86%	(4,874)	-0.75%	(1,824)	-0.29%	(3,937)	-0.58%	(3,149)	-0.11%	(4,560)	-0.21%	(4,336)	-0.24%	(1,745)	-0.09%	(2,287)	-0.16%	(1,736)	-0.18%	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%
權益總計	1,151,690	26.03%	928,470	14.45%	943,774	19.61%	950,051	21.91%	766,651	14.01%	574,904	10.77%	580,155	12.53%	587,101	14.55%	594,077	17.39%	594,381	21.15%	582,790	24.43%	578,108	26.72%	543,158	24.09%	536,240	25.07%	529,769	38.25%	534,066	83.51%	536,113	78.76%	538,127	84.8%	542,786	84.92%	547,107	84.53%	552,000	87.91%	553,562	82.11%	331,884	12.09%	335,328	15.81%	346,125	19.19%	228,233	11.98%	228,817	16.23%	241,367	25.02%	250,369	31.33%	268,401	51.97%	285,863	67.56%	91,904	36.44%	97,561	39.49%	111,992	79.93%	113,712	83.9%	114,929	89.31%	112,839	87.15%	163,667	89.59%	174,869	87.83%	186,834	84.46%	7,706	3.61%	2,122	1.02%	12,840	6.24%	29,588	14.14%	47,689	22.16%	68,218	30.34%	86,135	35.78%	107,222	42.37%	110,706	39.48%	139,792	44.71%	139,389	41.46%	155,110	45.68%
負債及權益總計	4,423,646	100%	6,426,779	100%	4,813,512	100%	4,336,475	100%	5,471,388	100%	5,340,306	100%	4,630,163	100%	4,035,543	100%	3,417,005	100%	2,810,797	100%	2,385,959	100%	2,163,341	100%	2,254,977	100%	2,138,839	100%	1,384,985	100%	639,536	100%	680,681	100%	634,557	100%	639,148	100%	647,250	100%	627,881	100%	674,208	100%	2,744,226	100%	2,120,933	100%	1,803,769	100%	1,905,743	100%	1,409,833	100%	964,786	100%	799,030	100%	516,438	100%	423,097	100%	252,225	100%	247,026	100%	140,106	100%	135,540	100%	128,687	100%	129,482	100%	182,679	100%	199,100	100%	221,223	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%	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%
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%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%

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

昇益(5455) 截至2024年第2季「流動資產」總計約為NT$47.34億元，相較上一季增加約NT$4.77億元、相較去年年末減少約NT$-6.73億元

昇益(5455) 2024年第2季財報顯示公司「流動資產」總計約NT$47.34億元、約佔整體資產的98.35%。

對比上一季

上一季流動資產總計約NT$42.58億元、約佔整體資產的98.18%。今年第2季相較上一季增加約NT$4.77億元。

對比去年年末

去年年末流動資產則為NT$54.08億元、約佔整體資產的98.83%。今年第2季相較去年年末減少約NT$-6.73億元。

TWD千元	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
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	4,734,094	98.35%	4,257,534	98.18%	5,407,528	98.83%	5,277,588	98.83%	4,570,577	98.71%	3,976,470	98.54%	3,358,855	98.3%	2,757,574	98.11%	2,326,540	97.51%	2,097,628	96.96%	2,189,318	97.09%	2,076,224	97.07%	1,327,265	95.83%	583,706	91.27%	627,552	92.19%	583,593	91.97%	587,203	91.87%	594,498	91.85%	571,902	91.08%	620,166	91.98%	2,703,628	98.52%	2,113,619	99.66%	1,797,291	99.64%	1,896,456	99.51%	1,401,079	99.38%	955,576	99.05%	792,753	99.21%	510,152	98.78%	416,802	98.51%	245,921	97.5%	240,713	97.44%	133,784	95.49%	129,209	95.33%	122,339	95.07%	22,560	17.42%	23,618	12.93%	39,097	19.64%	60,334	27.27%	51,473	24.14%	31,670	15.23%

非流動資產

昇益(5455) 截至2024年第1季「非流動資產」總計約為NT$7,894萬元，相較上一季增加約NT$1,508萬元、相較去年年末增加約NT$1,508萬元

昇益(5455) 2024年第1季財報顯示公司「非流動資產」總計約NT$7,894萬元、約佔整體資產的1.82%。

對比上一季

上一季非流動資產總計約NT$6,386萬元、約佔整體資產的1.17%。今年第1季相較上一季增加約NT$1,508萬元。

對比去年年末

去年年末非流動資產則為NT$6,386萬元、約佔整體資產的1.17%。今年第1季相較去年年末增加約NT$1,508萬元。

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	%
非流動資產	78,941	1.82%	63,860	1.17%	62,718	1.17%	59,586	1.29%	59,073	1.46%	58,150	1.70%	53,223	1.89%	59,419	2.49%	65,713	3.04%	65,659	2.91%	62,615	2.93%	57,720	4.17%	55,830	8.73%	53,129	7.81%	50,964	8.03%	51,945	8.13%	52,752	8.15%	55,979	8.92%	54,042	8.02%	40,598	1.48%	7,314	0.34%	6,478	0.36%	9,287	0.49%	8,754	0.62%	9,210	0.95%	6,277	0.79%	6,286	1.22%	6,295	1.49%	6,304	2.50%	6,313	2.56%	6,322	4.51%	6,331	4.67%	6,348	4.93%	106,922	82.58%	159,061	87.07%	160,003	80.36%	160,889	72.73%	161,782	75.86%	176,261	84.77%	179,156	87.13%

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合併資產負債表

流動資產

非流動資產

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