康和證－資產負債表

資產負債表

合併資產負債表

(TWD千元)	截至2024/09/30		截至2023/09/30		截至2022/09/30		截至2021/09/30		截至2020/09/30		截至2019/09/30		截至2018/09/30		截至2017/09/30		截至2016/09/30		截至2015/09/30		截至2014/09/30		截至2013/09/30		截至2012/09/30
(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	%
資產
流動資產
現金及約當現金	849,668	1.81%	4,054,715	10.38%	1,789,386	5.38%	1,258,058	3.34%	1,685,707	6.69%	2,091,322	8.42%	1,878,334	7.37%	1,924,927	6.7%	2,334,103	5.7%	1,227,781	3.39%	1,284,286	2.71%	1,535,697	3.65%	967,312	2.92%
透過損益按公允價值衡量之金融資產－流動	12,481,343	26.61%	10,372,553	26.55%	9,467,385	28.45%	9,465,754	25.14%	5,545,704	22%	6,283,178	25.31%	7,241,818	28.43%	9,877,388	34.39%	16,128,751	39.36%	15,574,780	42.97%	17,025,655	35.92%	12,346,968	29.32%	10,626,972	32.1%
透過其他綜合損益按公允價值衡量之金融資產—流動	160,695	0.34%	462,870	1.18%	117,366	0.35%	28,164	0.07%	16,169	0.06%
應收證券融資款	7,589,717	16.18%	5,917,706	15.15%	4,524,822	13.59%	7,155,177	19%	3,720,726	14.76%	3,272,768	13.18%	4,156,275	16.32%	4,427,470	15.42%	3,899,410	9.52%	3,843,837	10.61%	5,797,470	12.23%	4,895,385	11.62%	4,950,608	14.95%
轉融通保證金	508	0%	1,374	0%	27,548	0.08%	6,264	0.02%	15,035	0.06%	28,934	0.12%	34,903	0.14%	7,452	0.03%	882	0%	5,196	0.01%	4,384	0.01%	16,870	0.04%	17,473	0.05%
應收轉融通擔保價款	423	0%	1,145	0%	24,430	0.07%	5,219	0.01%	15,390	0.06%	24,111	0.1%	30,461	0.12%	6,210	0.02%	853	0%	4,288	0.01%	3,695	0.01%	14,825	0.04%	14,796	0.04%
客戶保證金專戶	8,712,181	18.57%	5,618,081	14.38%	4,840,131	14.54%	4,737,006	12.58%	3,748,337	14.87%	3,718,376	14.98%	3,654,194	14.34%	4,418,889	15.39%	3,670,896	8.96%	2,990,321	8.25%	3,851,420	8.13%	3,266,144	7.76%	2,502,077	7.56%
應收期貨交易保證金	45	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%			0	0%	300	0%	600	0%	900	0%	1,200	0%
借券擔保價款	102,299	0.22%	70,887	0.18%	584,807	1.76%	680,229	1.81%	132,248	0.52%	106,923	0.43%	126,143	0.5%	64,634	0.23%	87,976	0.21%	142,238	0.39%	95,096	0.2%	107,603	0.26%	11,837	0.04%
借券保證金－存出	312,745	0.67%	64,332	0.16%	535,465	1.61%	615,025	1.63%	119,688	0.47%	98,526	0.4%	118,252	0.46%	59,418	0.21%	82,176	0.2%	155,659	0.43%	86,055	0.18%	97,504	0.23%	19,075	0.06%
應收票據	106	0%	120	0%	109	0%	96	0%	106	0%	92	0%	88	0%
應收帳款	8,009,344	17.08%	4,860,364	12.44%	4,432,332	13.32%	6,925,812	18.39%	3,031,881	12.03%	3,970,282	15.99%	3,625,752	14.23%	3,540,502	12.33%	1,995,937	4.87%	4,893,307	13.5%	9,300,147	19.62%	7,266,573	17.25%	5,026,809	15.18%
預付款項	14,135	0.03%	9,937	0.03%	8,475	0.03%	10,443	0.03%	9,098	0.04%	9,815	0.04%	22,660	0.09%	90,720	0.32%	40,755	0.1%	22,140	0.06%	24,357	0.05%	46,618	0.11%	46,970	0.14%
其他應收款	100,003	0.21%	117,542	0.3%	64,075	0.19%	21,130	0.06%	88,992	0.35%	107,439	0.43%	138,304	0.54%	8,111	0.03%	54,150	0.13%	31,324	0.09%	69,948	0.15%	72,074	0.17%	102,870	0.31%
其他金融資產－流動	581,325	1.24%	638,610	1.63%	624,200	1.88%	442,900	1.18%	746,100	2.96%	554,685	2.23%	476,808	1.87%	567,151	1.97%	409,574	1%	657,389	1.81%	843,423	1.78%	884,642	2.1%	1,018,975	3.08%
其他流動資產	1,206,021	2.57%	359,912	0.92%	367,526	1.1%	522,760	1.39%	1,410,176	5.59%	418,254	1.68%	498,340	1.96%	485,836	1.69%	470,268	1.15%	666,010	1.84%	1,005,541	2.12%	1,038,550	2.47%	964,157	2.91%
受限制資產－流動	171,668	0.37%	168,852	0.43%	194,650	0.58%	247,150	0.66%	217,150	0.86%	357,700	1.44%	434,293	1.7%	363,203	1.26%	430,700	1.05%	661,200	1.82%	635,200	1.34%	748,100	1.78%	836,200	2.53%
專戶分戶帳留存客戶款項	525,215	1.12%	45,952	0.12%
其他流動資產－其他	509,138	1.09%	145,108	0.37%	172,876	0.52%	275,610	0.73%	1,193,026	4.73%	60,554	0.24%	64,047	0.25%	122,633	0.43%	39,568	0.1%	4,810	0.01%	370,341	0.78%	290,450	0.69%	127,957	0.39%
流動資產合計	40,120,558	85.53%	32,550,148	83.31%	27,409,320	82.35%	31,886,439	84.67%	20,308,634	80.57%	20,712,068	83.42%	22,074,084	86.65%	25,762,056	89.7%	37,888,722	92.47%	33,021,995	91.11%	44,106,717	93.05%	38,803,198	92.14%	29,767,937	89.9%
非流動資產
透過損益按公允價值衡量之金融資產－非流動	0	0%	10,043	0.03%					0	0%	10,049	0.04%	0	0%
透過其他綜合損益按公允價值衡量之金融資產—非流動	3,802,995	8.11%	3,518,454	9%	2,853,735	8.57%	2,807,355	7.45%	1,902,290	7.55%	1,082,312	4.36%	338,800	1.33%
採用權益法之投資	589,898	1.26%	567,757	1.45%	552,927	1.66%	565,558	1.5%	529,756	2.1%	526,759	2.12%	610,021	2.39%	374,245	1.3%	475,385	1.16%	506,563	1.4%	484,063	1.02%	479,559	1.14%	504,336	1.52%
不動產及設備	1,041,036	2.22%	1,054,848	2.7%	1,039,587	3.12%	1,028,803	2.73%	1,033,700	4.1%	1,033,606	4.16%	1,105,196	4.34%	1,103,269	3.84%	1,154,839	2.82%	1,211,122	3.34%	1,205,966	2.54%	1,250,639	2.97%	1,291,155	3.9%
使用權資產	48,399	0.1%	86,876	0.22%	116,210	0.35%	48,232	0.13%	71,866	0.29%	107,043	0.43%
投資性不動產	318,372	0.68%	317,593	0.81%	320,388	0.96%	323,201	0.86%	324,859	1.29%	331,253	1.33%	275,426	1.08%	277,957	0.97%	259,129	0.63%	219,599	0.61%	240,729	0.51%	239,304	0.57%	230,563	0.7%
無形資產	62,844	0.13%	59,711	0.15%	49,614	0.15%	48,853	0.13%	48,226	0.19%	50,251	0.2%	56,276	0.22%	62,037	0.22%	67,771	0.17%	59,543	0.16%	72,736	0.15%	82,755	0.2%	79,509	0.24%
遞延所得稅資產	52,256	0.11%	18,169	0.05%	36,042	0.11%	89,861	0.24%	145,206	0.58%	159,028	0.64%	168,322	0.66%	88,630	0.31%	82,004	0.2%	69,282	0.19%	66,005	0.14%	51,434	0.12%	45,378	0.14%
其他非流動資產	870,222	1.86%	889,808	2.28%	905,246	2.72%	860,236	2.28%	842,100	3.34%	817,242	3.29%	846,702	3.32%
淨確定福利資產－非流動	0	0%	3,854	0.01%
其他非流動資產－其他	870,222	1.86%	885,954	2.27%
非流動資產淨額	6,786,022	14.47%	6,523,259	16.69%	5,873,749	17.65%	5,772,099	15.33%	4,898,003	19.43%	4,117,543	16.58%	3,400,743	13.35%	2,958,361	10.3%	3,085,081	7.53%	3,222,609	8.89%	3,295,137	6.95%	3,311,685	7.86%	3,342,835	10.1%
資產總計	46,906,580	100%	39,073,407	100%	33,283,069	100%	37,658,538	100%	25,206,637	100%	24,829,611	100%	25,474,827	100%	28,720,417	100%	40,973,803	100%	36,244,604	100%	47,401,854	100%	42,114,883	100%	33,110,772	100%
負債及權益
負債
流動負債
短期借款	568,000	1.21%	522,000	1.34%	611,500	1.84%	350,000	0.93%	104,800	0.42%	401,300	1.62%	813,000	3.19%	453,000	1.58%	470,000	1.15%	400,000	1.1%	50,000	0.11%	49,742	0.12%	189,476	0.57%
應付商業本票	7,751,154	16.52%	7,531,824	19.28%	3,546,808	10.66%	7,984,179	21.2%	3,529,139	14%	4,838,707	19.49%	3,082,615	12.1%	5,099,324	17.76%	4,018,564	9.81%	3,253,533	8.98%	5,527,028	11.66%	3,598,719	8.55%	3,238,642	9.78%
透過損益按公允價值衡量之金融負債－流動	2,678,787	5.71%	1,947,860	4.99%	2,190,069	6.58%	2,143,045	5.69%	716,327	2.84%	834,693	3.36%	1,003,580	3.94%
附買回債券負債	4,609,802	9.83%	4,716,987	12.07%	4,554,387	13.68%	5,068,425	13.46%	3,440,333	13.65%	2,665,918	10.74%	3,688,342	14.48%	5,481,483	19.09%	12,619,619	30.8%	12,747,948	35.17%	14,309,025	30.19%	10,899,150	25.88%	9,832,647	29.7%
融券保證金	279,547	0.6%	262,950	0.67%	736,030	2.21%	517,138	1.37%	318,887	1.27%	311,887	1.26%	337,381	1.32%	289,731	1.01%	304,859	0.74%	435,192	1.2%	450,793	0.95%	396,042	0.94%	454,334	1.37%
應付融券擔保價款	300,769	0.64%	287,282	0.74%	806,826	2.42%	725,211	1.93%	358,592	1.42%	365,990	1.47%	703,027	2.76%	548,085	1.91%	330,341	0.81%	394,304	1.09%	649,034	1.37%	622,299	1.48%	587,104	1.77%
借券保證金－存入	24,606	0.05%	35,233	0.09%					0	0%													0	0%	83,137	0.25%
期貨交易人權益	8,703,897	18.56%	5,654,485	14.47%	4,822,362	14.49%	4,680,806	12.43%	3,758,912	14.91%	3,703,952	14.92%	3,630,514	14.25%	4,361,163	15.18%	3,670,471	8.96%	3,005,059	8.29%	3,892,892	8.21%	3,231,010	7.67%	2,488,050	7.51%
專戶分戶帳客戶權益	524,898	1.12%	45,852	0.12%
應付帳款	7,969,938	16.99%	4,947,149	12.66%	4,170,445	12.53%	6,256,533	16.61%	3,143,163	12.47%	3,635,208	14.64%	3,835,769	15.06%	2,603,482	9.06%	8,249,307	20.13%	6,375,680	17.59%	10,814,221	22.81%	11,824,333	28.08%	6,625,313	20.01%
其他應付款	585,768	1.25%	468,033	1.2%	298,350	0.9%	510,724	1.36%	377,802	1.5%	270,907	1.09%	428,128	1.68%	357,981	1.25%	336,618	0.82%	315,838	0.87%	288,547	0.61%	201,117	0.48%	233,038	0.7%
其他應付款－關係人	0	0%	400	0%
其他金融負債－流動	1,437,821	3.07%	2,220,378	5.68%	2,501,024	7.51%															0	0%	1,000	0%	122,928	0.37%
本期所得稅負債	137,808	0.29%	97,778	0.25%	47,340	0.14%	96,039	0.26%	38,727	0.15%	18,309	0.07%	42,461	0.17%	14,643	0.05%	11,905	0.03%	3,686	0.01%	514	0%	5,299	0.01%	104,581	0.32%
負債準備－流動	30,537	0.07%	27,950	0.07%	29,829	0.09%	28,554	0.08%	25,792	0.1%	24,891	0.1%	26,132	0.1%	28,631	0.1%	20,477	0.05%	26,915	0.07%	26,305	0.06%	21,800	0.05%	23,642	0.07%
租賃負債－流動	19,923	0.04%	45,590	0.12%	46,202	0.14%	23,540	0.06%	45,258	0.18%	46,906	0.19%
其他流動負債	522,594	1.11%	106,150	0.27%	194,708	0.59%	291,370	0.77%	1,219,826	4.84%	93,595	0.38%	57,599	0.23%
流動負債合計	36,145,849	77.06%	28,917,901	74.01%	24,555,880	73.78%	28,675,564	76.15%	17,077,558	67.75%	17,212,263	69.32%	17,649,060	69.28%	21,080,763	73.4%	33,465,588	81.68%	28,247,370	77.94%	39,414,550	83.15%	34,135,069	81.05%	25,183,673	76.06%
非流動負債
透過損益按公允價值衡量之金融負債－非流動	953,037	2.03%	1,153,660	2.95%	908,017	2.73%	414,567	1.1%	105,427	0.42%	114,532	0.46%	193,332	0.76%
負債準備－非流動	15,583	0.03%	13,744	0.04%	12,180	0.04%	12,080	0.03%	13,140	0.05%	13,244	0.05%	13,895	0.05%	11,218	0.04%	14,018	0.03%	14,677	0.04%	14,677	0.03%	15,577	0.04%	17,277	0.05%
租賃負債－非流動	24,215	0.05%	37,003	0.09%	67,263	0.2%	21,591	0.06%	22,916	0.09%	57,167	0.23%
遞延所得稅負債	28,253	0.06%	30,106	0.08%	46,626	0.14%	3,791	0.01%	3,841	0.02%	982	0%	3,126	0.01%	11,672	0.04%	4,229	0.01%	7,071	0.02%	13	0%	0	0%	0	0%
其他非流動負債	25,068	0.05%	6,253	0.02%	134,335	0.4%	144,655	0.38%	128,313	0.51%	168,619	0.68%	190,038	0.75%
存入保證金	2,468	0.01%	2,458	0.01%	1,963	0.01%	2,468	0.01%	2,468	0.01%	2,555	0.01%	2,555	0.01%	2,596	0.01%	2,586	0.01%	1,052	0%	1,260	0%	650	0%	650	0%
淨確定福利負債－非流動	22,600	0.05%	3,795	0.01%	132,372	0.4%	142,187	0.38%	125,845	0.5%	166,064	0.67%	186,261	0.73%
非流動負債合計	1,046,156	2.23%	1,240,766	3.18%	1,168,421	3.51%	596,684	1.58%	273,637	1.09%	354,544	1.43%	400,391	1.57%	263,361	0.92%	301,058	0.73%	283,004	0.78%	239,823	0.51%	272,325	0.65%	178,344	0.54%
負債總計	37,192,005	79.29%	30,158,667	77.18%	25,724,301	77.29%	29,272,248	77.73%	17,351,195	68.84%	17,566,807	70.75%	18,049,451	70.85%	21,344,124	74.32%	33,766,646	82.41%	28,530,374	78.72%	39,654,373	83.66%	34,407,394	81.7%	25,362,017	76.6%
權益
歸屬於母公司業主之權益
股本
普通股股本	6,241,777	13.31%	5,944,550	15.21%	5,944,550	17.86%	5,944,550	15.79%	5,944,550	23.58%	6,237,227	25.12%	6,460,803	25.36%	6,333,368	22.05%	6,333,368	15.46%	6,883,368	18.99%	6,883,368	14.52%	6,883,368	16.34%	6,918,038	20.89%
股本合計	6,241,777	13.31%	5,944,550	15.21%	5,944,550	17.86%	5,944,550	15.79%	5,944,550	23.58%	6,237,227	25.12%	6,460,803	25.36%	6,333,368	22.05%	6,333,368	15.46%	6,883,368	18.99%	6,883,368	14.52%	6,883,368	16.34%	6,918,038	20.89%
資本公積
資本公積－庫藏股票交易	173,203	0.37%	173,203	0.44%	173,203	0.52%	173,203	0.46%	173,203	0.69%	132,696	0.53%	206,627	0.81%	189,339	0.66%	189,945	0.46%	15,129	0.04%	15,129	0.03%	15,129	0.04%	12,786	0.04%
資本公積－處分資產增益	682	0%	682	0%	682	0%	682	0%	682	0%	682	0%	682	0%	682	0%	682	0%	682	0%	682	0%	682	0%	682	0%
資本公積－其他	1,446	0%	1,446	0%	1,435	0%	1,429	0%	1,422	0.01%	1,422	0.01%	1,296	0.01%	1,296	0%	1,296	0%	1,296	0%	1,296	0%	1,296	0%	1,296	0%
資本公積合計	175,331	0.37%	175,331	0.45%	175,320	0.53%	175,314	0.47%	175,307	0.7%	134,800	0.54%	209,155	0.82%	191,918	0.67%	192,524	0.47%	17,761	0.05%	17,761	0.04%	17,761	0.04%	15,421	0.05%
保留盈餘(或累積虧損)
法定盈餘公積	337,355	0.72%	239,393	0.61%	265,503	0.8%	132,144	0.35%	28,684	0.11%	0	0%	63,335	0.25%
特別盈餘公積	1,283,817	2.74%	1,087,890	2.78%	1,087,890	3.27%	821,171	2.18%	614,251	2.44%	556,882	2.24%	770,146	3.02%	674,732	2.35%	982,176	2.4%	859,768	2.37%	848,434	1.79%	892,140	2.12%	817,698	2.47%
未分配盈餘（或待彌補虧損）	913,368	1.95%	992,290	2.54%	(246,404)	-0.74%	748,374	1.99%	631,629	2.51%	149,830	0.6%	(149,305)	-0.59%	455,315	1.59%	(120,286)	-0.29%	130,237	0.36%	100,032	0.21%	(122,220)	-0.29%	3,440	0.01%
保留盈餘（或累積虧損）合計	2,534,540	5.4%	2,319,573	5.94%	1,106,989	3.33%	1,701,689	4.52%	1,274,564	5.06%	706,712	2.85%	684,176	2.69%	1,130,047	3.93%	893,867	2.18%	998,360	2.75%	950,152	2%	771,606	1.83%	822,038	2.48%
其他權益
國外營運機構財務報表換算之兌換差額	2,739	0.01%	4,571	0.01%	2,757	0.01%	(6,645)	-0.02%	(8,111)	-0.03%	(300)	0%	(2,252)	-0.01%
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淨利益(損失)	698,941	1.49%	411,886	1.05%	272,661	0.82%	517,041	1.37%	415,524	1.65%	224,432	0.9%	154,003	0.6%
其他權益合計	701,680	1.5%	416,457	1.07%	275,418	0.83%	510,396	1.36%	407,413	1.62%	224,132	0.9%	151,751	0.6%	(34,260)	-0.12%	(83,754)	-0.2%	(57,875)	-0.16%	16,639	0.04%	(5,769)	-0.01%	(12,352)	-0.04%
歸屬於母公司業主之權益合計	9,653,328	20.58%	8,855,911	22.66%	7,502,277	22.54%	8,331,949	22.12%	7,801,834	30.95%	7,214,371	29.06%	7,382,023	28.98%	7,331,311	25.53%	7,165,149	17.49%	7,670,758	21.16%	7,706,208	16.26%	7,666,966	18.2%	7,710,815	23.29%
非控制權益	61,247	0.13%	58,829	0.15%	56,491	0.17%	54,341	0.14%	53,608	0.21%	48,433	0.2%	43,353	0.17%	44,982	0.16%	42,008	0.1%	43,472	0.12%	41,273	0.09%	40,523	0.1%	37,940	0.11%
權益	9,714,575	20.71%	8,914,740	22.82%	7,558,768	22.71%	8,386,290	22.27%	7,855,442	31.16%	7,262,804	29.25%	7,425,376	29.15%	7,376,293	25.68%	7,207,157	17.59%	7,714,230	21.28%	7,747,481	16.34%	7,707,489	18.3%	7,748,755	23.4%
負債及權益總計	46,906,580	100%	39,073,407	100%	33,283,069	100%	37,658,538	100%	25,206,637	100%	24,829,611	100%	25,474,827	100%	28,720,417	100%	40,973,803	100%	36,244,604	100%	47,401,854	100%	42,114,883	100%	33,110,772	100%
待註銷股本股數（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%
預收股款（股東權益項下）之約當發行股數（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%
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%	13,400,000	0.05%	18,668,000	0.07%	38,000,000	0.13%	20,000,000	0.05%	20,000,000	0.06%	18,890,000	0.04%	0	0%	3,467,000	0.01%

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