衛司特－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2022/06/30		截至2022/03/31		截至2021/12/31		截至2021/06/30		截至2020/12/31
(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	%
資產
流動資產
現金及約當現金	305,023	15.2%	321,399	17.38%	256,556	14.67%	315,142	17.41%	383,384	21.56%	182,344	14.87%	328,718	28.36%	424,519	31.61%	538,666	42.52%	445,109	33.32%	271,756	23.41%	207,069	19.34%	194,532	20.9%	196,268	23.54%
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%
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%
按攤銷後成本衡量之金融資產－流動	614,767	30.64%	617,222	33.38%	656,469	37.55%	680,353	37.58%	615,686	34.62%	363,423	29.63%	251,561	21.7%	291,753	21.72%	143,000	11.29%	225,000	16.84%	140,000	12.06%	159,614	14.91%	171,771	18.46%	128,340	15.39%
應收票據淨額	14,515	0.72%	20,218	1.09%	23,235	1.33%	27,839	1.54%	17,905	1.01%	7,785	0.63%	7,933	0.68%	6,873	0.51%	15,302	1.21%	19,702	1.47%	26,658	2.3%	13,872	1.3%	2,857	0.31%	4,177	0.5%
應收帳款淨額	386,961	19.29%	279,872	15.14%	281,963	16.13%	284,117	15.69%	270,972	15.24%	191,786	15.64%	167,409	14.44%	190,843	14.21%	176,218	13.91%	255,145	19.1%	234,045	20.16%	230,431	21.52%	150,584	16.18%	166,153	19.92%
其他應收款	7,613	0.38%	7,127	0.39%	6,557	0.38%	8,255	0.46%	5,999	0.34%	5,167	0.42%	4,554	0.39%	4,530	0.34%	4,720	0.37%	4,289	0.32%	6,880	0.59%	5,717	0.53%	10,137	1.09%	4,315	0.52%
存貨	156,893	7.82%	141,118	7.63%	100,902	5.77%	86,331	4.77%	117,805	6.63%	111,723	9.11%	87,514	7.55%	116,184	8.65%	74,578	5.89%	56,912	4.26%	94,529	8.14%	62,044	5.8%	101,850	10.94%	38,753	4.65%
預付款項	43,820	2.18%	32,587	1.76%	33,772	1.93%	17,814	0.98%	39,813	2.24%	32,613	2.66%	17,661	1.52%	6,497	0.48%	4,829	0.38%	7,300	0.55%	16,657	1.43%	19,567	1.83%	12,572	1.35%	11,605	1.39%
其他流動資產	10,262	0.51%	9,725	0.53%	13,974	0.8%	13,828	0.76%	13,785	0.78%	14,111	1.15%	9,640	0.83%	9,442	0.7%	9,787	0.77%	9,397	0.7%	9,004	0.78%	8,908	0.83%	8,429	0.91%	8,590	1.03%
流動資產合計	1,539,854	76.76%	1,429,268	77.29%	1,373,428	78.56%	1,433,679	79.19%	1,465,349	82.41%	908,952	74.11%	874,990	75.49%	1,050,641	78.23%	967,100	76.35%	1,022,854	76.57%	799,529	68.87%	707,222	66.06%	652,732	70.14%	558,201	66.94%
非流動資產
採用權益法之投資	46,306	2.31%	16,326	0.88%	17,981	1.03%	19,230	1.06%	20,182	1.13%	20,602	1.68%	1,000	0.09%
不動產、廠房及設備	343,457	17.12%	332,577	17.99%	320,802	18.35%	325,651	17.99%	268,430	15.1%	273,656	22.31%	256,763	22.15%	267,367	19.91%	274,058	21.63%	285,390	21.37%	292,136	25.16%	298,742	27.9%	253,267	27.22%	262,290	31.45%
使用權資產	6,837	0.34%	7,782	0.42%	8,726	0.5%	9,671	0.53%	2,311	0.13%	2,600	0.21%	2,888	0.25%	3,177	0.24%	3,466	0.27%	4,044	0.3%	4,332	0.37%	4,622	0.43%	5,199	0.56%	0	0%
投資性不動產淨額	49,980	2.49%	43,410	2.35%	14,058	0.8%	14,122	0.78%	14,186	0.8%	14,251	1.16%	14,316	1.24%	14,380	1.07%	14,445	1.14%	14,574	1.09%	14,639	1.26%	14,704	1.37%	14,833	1.59%	0	0%
無形資產	78	0%	269	0.01%	460	0.03%	650	0.04%	841	0.05%	1,031	0.08%	1,222	0.11%	1,225	0.09%	1,400	0.11%	1,750	0.13%	1,925	0.17%	0		0	0%	0	0%
遞延所得稅資產	4,383	0.22%	4,226	0.23%	1,731	0.1%	1,819	0.1%	3,531	0.2%	1,951	0.16%	2,701	0.23%	1,490	0.11%	1,494	0.12%	1,860	0.14%	2,065	0.18%	4,168	0.39%	3,697	0.4%	2,340	0.28%
其他非流動資產	15,232	0.76%	15,260	0.83%	11,080	0.63%	5,701	0.31%	3,334	0.19%	3,419	0.28%	5,183	0.45%	4,769	0.36%	4,782	0.38%	5,295	0.4%	1,324	0.11%	1,118	0.1%	840	0.09%	11,091	1.33%
非流動資產合計	466,273	23.24%	419,850	22.71%	374,838	21.44%	376,844	20.81%	312,815	17.59%	317,510	25.89%	284,073	24.51%	292,408	21.77%	299,645	23.65%	312,913	23.43%	361,421	31.13%	363,354	33.94%	277,836	29.86%	275,721	33.06%
資產總計	2,006,127	100%	1,849,118	100%	1,748,266	100%	1,810,523	100%	1,778,164	100%	1,226,462	100%	1,159,063	100%	1,343,049	100%	1,266,745	100%	1,335,767	100%	1,160,950	100%	1,070,576	100%	930,568	100%	833,922	100%
負債及權益
負債
流動負債
短期借款	0		0		0		0		0		0		0		0		0		0		0	0%	0		0	0%	0	0%
合約負債－流動	49,303	2.46%	47,718	2.58%	45,528	2.6%	33,533	1.85%	33,533	1.89%	25,428	2.07%	23,912	2.06%	23,912	1.78%	14,607	1.15%	26,750	2%	31,043	2.67%	26,741	2.5%	30,932	3.32%	3,671	0.44%
應付帳款	230,997	11.51%	144,023	7.79%	97,580	5.58%	80,698	4.46%	127,427	7.17%	81,294	6.63%	56,322	4.86%	123,201	9.17%	77,472	6.12%	100,786	7.55%	120,321	10.36%	103,410	9.66%	83,412	8.96%	77,040	9.24%
其他應付款	99,685	4.97%	81,928	4.43%	84,435	4.83%	233,073	12.87%	79,400	4.47%	58,367	4.76%	72,795	6.28%	205,576	15.31%	84,425	6.66%	203,918	15.27%	73,247	6.31%	86,529	8.08%	47,965	5.15%	59,292	7.11%
本期所得稅負債	28,162	1.4%	16,491	0.89%	23,441	1.34%	29,330	1.62%	26,180	1.47%	11,273	0.92%	17,560	1.52%	31,210	2.32%	28,878	2.28%	29,932	2.24%	31,863	2.74%	23,060	2.15%	16,748	1.8%	20,085	2.41%
租賃負債－流動	3,806	0.19%	3,792	0.21%	3,778	0.22%	3,763	0.21%	1,173	0.07%	1,168	0.1%	1,164	0.1%	1,160	0.09%	1,155	0.09%	1,146	0.09%	1,142	0.1%	1,138	0.11%	1,130	0.12%	0	0%
其他流動負債	786	0.04%	670	0.04%	617	0.04%	379	0.02%	966	0.05%	1,232	0.1%	754	0.07%	485	0.04%	729	0.06%	294	0.02%	482	0.04%	448	0.04%	917	0.1%	841	0.1%
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%
流動負債合計	412,739	20.57%	294,622	15.93%	255,379	14.61%	380,776	21.03%	268,679	15.11%	178,762	14.58%	172,507	14.88%	385,544	28.71%	207,266	16.36%	362,826	27.16%	258,098	22.23%	241,326	22.54%	181,104	19.46%	161,229	19.33%
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%
長期借款	0		0		0		0		0		0		0		0		0		0		0	0%	0		0	0%	0	0%
遞延所得稅負債	73,762	3.68%	78,232	4.23%	69,746	3.99%	63,249	3.49%	56,953	3.2%	65,375	5.33%	59,301	5.12%	55,572	4.14%	52,937	4.18%	46,845	3.51%	42,860	3.69%	38,366	3.58%	26,330	2.83%	21,479	2.58%
租賃負債－非流動	3,102	0.15%	4,058	0.22%	5,012	0.29%	5,961	0.33%	1,190	0.07%	1,485	0.12%	1,779	0.15%	2,071	0.15%	2,363	0.19%	2,943	0.22%	3,231	0.28%	3,518	0.33%	4,089	0.44%	0	0%
非流動負債合計	76,864	3.83%	82,290	4.45%	74,758	4.28%	69,210	3.82%	58,143	3.27%	66,860	5.45%	61,080	5.27%	57,643	4.29%	55,300	4.37%	49,788	3.73%	46,091	3.97%	41,884	3.91%	30,419	3.27%	21,479	2.58%
負債總計	489,603	24.41%	376,912	20.38%	330,137	18.88%	449,986	24.85%	326,822	18.38%	245,622	20.03%	233,587	20.15%	443,187	33%	262,566	20.73%	412,614	30.89%	304,189	26.2%	283,210	26.45%	211,523	22.73%	182,708	21.91%
權益
歸屬於母公司業主之權益
股本
普通股股本	238,000	11.86%	238,000	12.87%	238,000	13.61%	238,000	13.15%	238,000	13.38%	204,020	16.63%	204,020	17.6%	204,020	15.19%	204,020	16.11%	204,020	15.27%	194,020	16.71%	194,020	18.12%	159,600	17.15%	159,600	19.14%
特別股股本	0		0		0		0		0		0		0		0		0		0		0	0%	0		0	0%	0	0%
股本合計	238,000	11.86%	238,000	12.87%	238,000	13.61%	238,000	13.15%	238,000	13.38%	204,020	16.63%	204,020	17.6%	204,020	15.19%	204,020	16.11%	204,020	15.27%	194,020	16.71%	194,020	18.12%	159,600	17.15%	159,600	19.14%
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%
資本公積合計	673,080	33.55%	673,080	36.4%	673,080	38.5%	673,080	37.18%	673,080	37.85%	269,693	21.99%	269,693	23.27%	269,693	20.08%	269,693	21.29%	269,693	20.19%	136,693	11.77%	136,693	12.77%	124,980	13.43%	124,980	14.99%
保留盈餘
法定盈餘公積	119,120	5.94%	119,120	6.44%	119,120	6.81%	102,834	5.68%	102,834	5.78%	102,834	8.38%	102,834	8.87%	84,186	6.27%	84,186	6.65%	84,186	6.3%	67,990	5.86%	67,990	6.35%	55,570	5.97%	55,570	6.66%
特別盈餘公積	2,974	0.15%	2,974	0.16%	2,974	0.17%	0	0%	0	0%	0	0%	0	0%	3,047	0.23%	3,047	0.24%	3,047	0.23%	0	0%			0	0%
未分配盈餘（或待彌補虧損）	430,682	21.47%	385,639	20.86%	336,989	19.28%	302,437	16.7%	402,835	22.65%	355,984	29.03%	310,825	26.82%	293,110	21.82%	398,395	31.45%	319,003	23.88%	411,737	35.47%	353,571	33.03%	350,417	37.66%	281,843	33.8%
保留盈餘合計	552,776	27.55%	507,733	27.46%	459,083	26.26%	405,271	22.38%	505,669	28.44%	458,818	37.41%	413,659	35.69%	380,343	28.32%	485,628	38.34%	406,236	30.41%	479,727	41.32%	421,561	39.38%	405,987	43.63%	337,413	40.46%
其他權益
國外營運機構財務報表換算之兌換差額	8,372	0.42%	10,189	0.55%	5,639	0.32%	3,628	0.2%	(2,974)	-0.17%	3,932	0.32%	(4,355)	-0.38%	3,436	0.26%			3,148	0.24%	5,812	0.5%			(3,997)	-0.43%
其他權益合計	8,372	0.42%	10,189	0.55%	5,639	0.32%	3,628	0.2%	(2,974)	-0.17%	3,932	0.32%	(4,355)	-0.38%	3,436	0.26%	2,852	0.23%	3,148	0.24%	5,812	0.5%	(3,047)	-0.28%	(3,997)	-0.43%	(1,850)	-0.22%
歸屬於母公司業主之權益合計	1,472,228	73.39%	1,429,002	77.28%	1,375,802	78.7%	1,319,979	72.91%	1,413,775	79.51%	936,463	76.35%	883,017	76.18%	857,492	63.85%	962,193	75.96%	883,097	66.11%	816,252	70.31%	749,227	69.98%	686,570	73.78%	620,143	74.36%
非控制權益	44,296	2.21%	43,204	2.34%	42,327	2.42%	40,558	2.24%	37,567	2.11%	44,377	3.62%	42,459	3.66%	42,370	3.15%	41,986	3.31%	40,056	3%	40,509	3.49%	38,139	3.56%	32,475	3.49%	31,071	3.73%
權益總額	1,516,524	75.59%	1,472,206	79.62%	1,418,129	81.12%	1,360,537	75.15%	1,451,342	81.62%	980,840	79.97%	925,476	79.85%	899,862	67%	1,004,179	79.27%	923,153	69.11%	856,761	73.8%	787,366	73.55%	719,045	77.27%	651,214	78.09%
負債及權益總計	2,006,127	100%	1,849,118	100%	1,748,266	100%	1,810,523	100%	1,778,164	100%	1,226,462	100%	1,159,063	100%	1,343,049	100%	1,266,745	100%	1,335,767	100%	1,160,950	100%	1,070,576	100%	930,568	100%	833,922	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%
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%

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

衛司特(6894) 截至2024年第1季「流動資產」總計約為NT$14.34億元，相較上一季減少約NT$-3,167萬元、相較去年年末減少約NT$-3,167萬元

衛司特(6894) 2024年第1季財報顯示公司「流動資產」總計約NT$14.34億元、約佔整體資產的79.19%。

對比上一季

上一季流動資產總計約NT$14.65億元、約佔整體資產的82.41%。今年第1季相較上一季減少約NT$-3,167萬元。

對比去年年末

去年年末流動資產則為NT$14.65億元、約佔整體資產的82.41%。今年第1季相較去年年末減少約NT$-3,167萬元。

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	1,433,679	79.19%	1,465,349	82.41%	908,952	74.11%	874,990	75.49%	1,050,641	78.23%	967,100	76.35%			1,022,854	76.57%			707,222	66.06%

非流動資產

衛司特(6894) 截至2023年第2季「非流動資產」總計約為NT$2.84億元，相較上一季減少約NT$-834萬元、相較去年年末減少約NT$-1,557萬元

衛司特(6894) 2023年第2季財報顯示公司「非流動資產」總計約NT$2.84億元、約佔整體資產的24.51%。

對比上一季

上一季非流動資產總計約NT$2.92億元、約佔整體資產的21.77%。今年第2季相較上一季減少約NT$-834萬元。

對比去年年末

去年年末非流動資產則為NT$3億元、約佔整體資產的23.65%。今年第2季相較去年年末減少約NT$-1,557萬元。

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	284,073	24.51%	292,408	21.77%	299,645	23.65%			312,913	23.43%			363,354	33.94%

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