伯鑫－資產負債表

資產負債表

合併資產負債表

(TWD千元)	截至2025/03/31		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	%	金額	%
資產
流動資產
現金及約當現金	298,837	16.71%	328,896	18.75%	303,425	19.5%	236,631	14.76%	128,695	8.23%	368,690	22.64%	182,342	13.28%	158,929	11.84%	176,207	13.1%	213,669	15.68%	159,579	13.04%	161,954	13.92%	169,051	14.84%	111,439	10.94%	108,162	11.74%
透過損益按公允價值衡量之金融資產－流動	182,960	10.23%	96,325	5.49%	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%
按攤銷後成本衡量之金融資產－流動	55,664	3.11%	36,100	2.06%	27,100	1.74%	198,800	12.4%	256,200	16.39%	83,000	5.1%	0		0		0		0		0		0	0%	0		0	0%	0	0%
應收票據淨額	1,881	0.11%	1,680	0.1%	1,253	0.08%	2,638	0.16%	5,614	0.36%	7,593	0.47%	8,395	0.61%	2,092	0.16%	1,859	0.14%	3,218	0.24%	1,647	0.13%	1,518	0.13%	3,083	0.27%	1,333	0.13%	2,854	0.31%
應收票據－關係人淨額	0	0%	0	0%	0	0%	567	0.04%	1,792	0.11%	1,492	0.09%	1,789	0.13%	2,196	0.16%	1,391	0.1%	921	0.07%	1,444	0.12%	1,621	0.14%	1,035	0.09%	896	0.09%	335	0.04%
應收帳款淨額	137,470	7.69%	151,420	8.63%	123,125	7.91%	110,762	6.91%	106,828	6.84%	94,554	5.81%	108,191	7.88%	103,719	7.72%	95,235	7.08%	94,652	6.94%	107,006	8.75%	100,188	8.61%	87,192	7.65%	96,332	9.46%	80,435	8.73%
應收帳款－關係人淨額	907	0.05%	256	0.01%	3,498	0.22%	1,469	0.09%	2,232	0.14%	1,809	0.11%	2,608	0.19%	1,488	0.11%	1,574	0.12%	1,281	0.09%	2,131	0.17%	1,269	0.11%	500	0.04%	619	0.06%	686	0.07%
其他應收款	40,945	2.29%	48,153	2.75%	10,494	0.67%	4,525	0.28%	3,363	0.22%	6,565	0.4%	7,135	0.52%	8,935	0.67%	7,131	0.53%	7,873	0.58%	4,060	0.33%	4,230	0.36%	6,898	0.61%	4,553	0.45%	3,226	0.35%
存貨	218,048	12.19%	233,190	13.3%	226,390	14.55%	223,006	13.91%	226,161	14.47%	227,624	13.98%	238,697	17.38%	230,247	17.15%	228,881	17.01%	224,332	16.46%	221,529	18.11%	200,319	17.22%	228,291	20.04%	191,367	18.8%	170,357	18.49%
預付款項	0		0		0		0		0		0		0		0		0		0		0		0	0%	0		0	0%	0	0%
其他流動資產	5,961	0.33%	6,701	0.38%	6,710	0.43%	4,615	0.29%	10,824	0.69%	10,967	0.67%	12,817	0.93%	20,258	1.51%	22,794	1.69%	19,179	1.41%	26,241	2.14%	24,652	2.12%	21,017	1.84%	24,904	2.45%	11,902	1.29%
流動資產合計	942,673	52.71%	902,721	51.48%	701,995	45.11%	783,013	48.83%	741,709	47.46%	802,294	49.26%	561,974	40.93%	527,864	39.32%	535,072	39.77%	565,125	41.46%	523,637	42.8%	495,751	42.62%	517,067	45.39%	431,443	42.37%	377,957	41.02%
非流動資產
不動產、廠房及設備	822,932	46.02%	822,806	46.92%	831,222	53.41%	780,847	48.7%	785,352	50.25%	790,613	48.55%	796,602	58.01%	803,355	59.83%	795,924	59.15%	783,906	57.52%	680,845	55.65%	653,038	56.14%	607,006	53.28%	572,954	56.27%	530,581	57.58%
使用權資產	10,070	0.56%	10,445	0.6%	10,836	0.7%	11,210	0.7%	11,621	0.74%	11,976	0.74%	6,295	0.46%	2,431	0.18%	2,493	0.19%	2,972	0.22%	3,206	0.26%	3,312	0.28%	3,380	0.3%	3,586	0.35%	3,185	0.35%
無形資產	636	0.04%	683	0.04%	445	0.03%	267	0.02%	62	0%	81	0%	117	0.01%	173	0.01%	230	0.02%	287	0.02%	649	0.05%	944	0.08%	1,239	0.11%	1,839	0.18%	2,505	0.27%
遞延所得稅資產	8,868	0.5%	10,556	0.6%	7,537	0.48%	6,964	0.43%	6,634	0.42%	7,628	0.47%	4,960	0.36%	4,770	0.36%	5,179	0.38%	5,681	0.42%	5,512	0.45%	5,140	0.44%	6,737	0.59%	5,677	0.56%	6,468	0.7%
其他非流動資產	3,189	0.18%	6,494	0.37%	4,183	0.27%	21,146	1.32%	17,521	1.12%	15,980	0.98%	3,225	0.23%	4,050	0.3%	6,680	0.5%	4,936	0.36%	9,580	0.78%	5,120	0.44%	3,787	0.33%	2,678	0.26%	717	0.08%
非流動資產合計	845,695	47.29%	850,984	48.52%	854,223	54.89%	820,434	51.17%	821,190	52.54%	826,278	50.74%	811,199	59.07%	814,779	60.68%	810,506	60.23%	797,782	58.54%	699,792	57.2%	667,554	57.38%	622,149	54.61%	586,734	57.63%	543,456	58.98%
資產總計	1,788,368	100%	1,753,705	100%	1,556,218	100%	1,603,447	100%	1,562,899	100%	1,628,572	100%	1,373,173	100%	1,342,643	100%	1,345,578	100%	1,362,907	100%	1,223,429	100%	1,163,305	100%	1,139,216	100%	1,018,177	100%	921,413	100%
負債及權益
負債
流動負債
短期借款	246,147	13.76%	254,372	14.5%	120,012	7.71%	105,173	6.56%	107,874	6.9%	105,000	6.45%	76,555	5.58%	13,761	1.02%	12,150	0.9%	13,512	0.99%	21,643	1.77%	2,596	0.22%	23,286	2.04%	12,263	1.2%	27,061	2.94%
透過損益按公允價值衡量之金融負債－流動	15,279	0.85%	21,157	1.21%	13,884	0.89%	7,125	0.44%	4,318	0.28%	1,151	0.07%							0	0%	0	0%			1	0%	3,424	0.34%	3,689	0.4%
合約負債－流動	16,855	0.94%	15,875	0.91%	11,604	0.75%	12,084	0.75%	11,043	0.71%	18,458	1.13%	21,272	1.55%	14,203	1.06%	13,359	0.99%	17,176	1.26%	16,447	1.34%	15,690	1.35%	15,336	1.35%	5,963	0.59%	5,631	0.61%
應付票據	288	0.02%	72	0%	1,050	0.07%	0	0%	0	0%	408	0.03%	23	0%	30	0%	1,308	0.1%	0	0%	525	0.04%	0	0%	35	0%	869	0.09%	149	0.02%
應付帳款	19,081	1.07%	16,900	0.96%	10,191	0.65%	20,965	1.31%	25,261	1.62%	14,303	0.88%	21,269	1.55%	21,023	1.57%	20,999	1.56%	22,092	1.62%	24,291	1.99%	11,051	0.95%	37,956	3.33%	39,315	3.86%	28,470	3.09%
其他應付款	101,525	5.68%	60,643	3.46%	57,013	3.66%	136,391	8.51%	52,425	3.35%	66,391	4.08%	64,580	4.7%	123,303	9.18%	79,359	5.9%	91,826	6.74%	41,664	3.41%	39,023	3.35%	37,713	3.31%	46,469	4.56%	30,939	3.36%
本期所得稅負債	32,760	1.83%	23,231	1.32%	15,380	0.99%	25,903	1.62%	36,457	2.33%	27,462	1.69%	13,436	0.98%	16,181	1.21%	33,704	2.5%	27,944	2.05%	19,990	1.63%	27,420	2.36%	19,998	1.76%	12,170	1.2%	10,021	1.09%
租賃負債－流動	1,436	0.08%	1,430	0.08%	1,425	0.09%	1,419	0.09%	1,413	0.09%	1,473	0.09%	779	0.06%	63	0%	158	0.01%	368	0.03%	435	0.04%	367	0.03%	489	0.04%	360	0.04%	494	0.05%
其他流動負債	61,444	3.44%	65,143	3.71%	67,103	4.31%	67,523	4.21%	61,114	3.91%	61,424	3.77%	58,481	4.26%	57,185	4.26%	55,317	4.11%	53,479	3.92%	56,846	4.65%	37,376	3.21%	18,371	1.61%	22,841	2.24%	8,350	0.91%
一年或一營業週期內到期長期負債	46,755	2.61%	50,946	2.91%	54,814	3.52%	54,814	3.42%	50,306	3.22%	50,306	3.09%	50,306	3.66%	50,265	3.74%	48,268	3.59%	47,312	3.47%	49,753	4.07%	31,686	2.72%	13,259	1.16%	18,990	1.87%	5,325	0.58%
其他流動負債－其他	14,689	0.82%	14,197	0.81%	12,289	0.79%	12,709	0.79%	10,808	0.69%	11,118	0.68%	8,175	0.6%	6,920	0.52%	7,049	0.52%	6,167	0.45%	7,093	0.58%	5,690	0.49%	5,112	0.45%	3,851	0.38%	3,025	0.33%
流動負債合計	494,815	27.67%	458,823	26.16%	297,662	19.13%	376,583	23.49%	299,905	19.19%	296,070	18.18%	256,395	18.67%	245,749	18.3%	216,354	16.08%	226,397	16.61%	181,841	14.86%	133,523	11.48%	153,185	13.45%	143,674	14.11%	114,804	12.46%
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%
長期借款	136,435	7.63%	162,393	9.26%	188,128	12.09%	201,258	12.55%	206,685	13.22%	323,632	19.87%	355,550	25.89%	397,226	29.59%	413,261	30.71%	449,221	32.96%	457,229	37.37%	452,695	38.91%	450,191	39.52%	410,867	40.35%	384,730	41.75%
遞延所得稅負債	20,755	1.16%	19,174	1.09%	17,240	1.11%	15,294	0.95%	14,061	0.9%	12,946	0.79%	11,873	0.86%	10,630	0.79%	9,742	0.72%	9,271	0.68%	8,143	0.67%	7,183	0.62%	6,208	0.54%	4,923	0.48%	3,529	0.38%
租賃負債－非流動	6,482	0.36%	6,843	0.39%	7,203	0.46%	7,561	0.47%	7,918	0.51%	8,208	0.5%	3,173	0.23%	0	0%	0	0%	236	0.02%	415	0.03%	604	0.05%	604	0.05%	909	0.09%	500	0.05%
其他非流動負債	12,697	0.71%	12,841	0.73%	12,987	0.83%	13,133	0.82%	13,281	0.85%	13,425	0.82%	13,571	0.99%	13,704	1.02%	13,195	0.98%	13,027	0.96%	11,257	0.92%	9,771	0.84%	8,709	0.76%	7,786	0.76%	6,246	0.68%
非流動負債合計	176,369	9.86%	201,251	11.48%	225,558	14.49%	237,246	14.8%	241,945	15.48%	358,211	22%	384,167	27.98%	421,560	31.4%	436,198	32.42%	471,755	34.61%	477,044	38.99%	470,253	40.42%	465,712	40.88%	424,485	41.69%	395,005	42.87%
負債總計	671,184	37.53%	660,074	37.64%	523,220	33.62%	613,829	38.28%	541,850	34.67%	654,281	40.18%	640,562	46.65%	667,309	49.7%	652,552	48.5%	698,152	51.23%	658,885	53.86%	603,776	51.9%	618,897	54.33%	568,159	55.8%	509,809	55.33%
權益
歸屬於母公司業主之權益
股本
普通股股本	185,000	10.34%	185,000	10.55%	185,000	11.89%	185,000	11.54%	185,000	11.84%	185,000	11.36%	165,000	12.02%	165,000	12.29%	165,000	12.26%	165,000	12.11%	165,000	13.49%	165,000	14.18%	165,000	14.48%	165,000	16.21%	165,000	17.91%
特別股股本	0		0		0		0		0		0		0		0		0		0		0		0	0%	0		0	0%	0	0%
股本合計	185,000	10.34%	185,000	10.55%	185,000	11.89%	185,000	11.54%	185,000	11.84%	185,000	11.36%	165,000	12.02%	165,000	12.29%	165,000	12.26%	165,000	12.11%	165,000	13.49%	165,000	14.18%	165,000	14.48%	165,000	16.21%	165,000	17.91%
資本公積
資本公積－發行溢價	226,969	12.69%	226,969	12.94%	226,969	14.58%	226,969	14.16%	226,969	14.52%	226,969	13.94%	43,733	3.18%	43,733	3.26%	43,733	3.25%	43,733	3.21%	43,733	3.57%	43,733	3.76%	43,733	3.84%	43,733	4.3%	43,733	4.75%
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%
資本公積－員工認股權	24	0%	24	0%	24	0%	24	0%	24	0%	24	0%
資本公積－其他	5	0%	5	0%	5	0%	5	0%	5	0%	5	0%	5	0%	5	0%
資本公積合計	226,998	12.69%	226,998	12.94%	226,998	14.59%	226,998	14.16%	226,998	14.52%	226,998	13.94%	43,738	3.19%	43,738	3.26%	43,733	3.25%	43,733	3.21%	43,733	3.57%	43,733	3.76%	43,733	3.84%	43,733	4.3%	43,733	4.75%
保留盈餘
法定盈餘公積	72,601	4.06%	72,601	4.14%	72,601	4.67%	72,601	4.53%	55,578	3.56%	55,578	3.41%	55,578	4.05%	55,578	4.14%	37,496	2.79%	37,496	2.75%	37,496	3.06%	25,035	2.15%	25,035	2.2%	25,035	2.46%	18,833	2.04%
特別盈餘公積	4,320	0.24%	4,320	0.25%	4,320	0.28%	4,320	0.27%	1,413	0.09%	1,413	0.09%	1,413	0.1%	1,413	0.11%
未分配盈餘（或待彌補虧損）	630,175	35.24%	607,539	34.64%	546,936	35.15%	504,330	31.45%	554,930	35.51%	509,622	31.29%	466,970	34.01%	409,723	30.52%	448,809	33.35%	419,939	30.81%	321,439	26.27%	329,960	28.36%	292,824	25.7%	222,459	21.85%	194,214	21.08%
保留盈餘合計	707,096	39.54%	684,460	39.03%	623,857	40.09%	581,251	36.25%	611,921	39.15%	566,613	34.79%	523,961	38.16%	466,714	34.76%	486,305	36.14%	457,435	33.56%	358,935	29.34%	354,995	30.52%	317,859	27.9%	247,494	24.31%	213,047	23.12%
其他權益
國外營運機構財務報表換算之兌換差額	(1,910)	-0.11%	(2,827)	-0.16%	(2,857)	-0.18%	(3,631)	-0.23%	(2,870)	-0.18%	(4,320)	-0.27%	(88)	-0.01%	(118)	-0.01%	(2,012)	-0.15%	(1,413)	-0.1%	(3,124)	-0.26%	(4,199)	-0.36%	(6,273)	-0.55%	(6,209)	-0.61%	(10,176)	-1.1%
其他權益合計	(1,910)	-0.11%	(2,827)	-0.16%	(2,857)	-0.18%	(3,631)	-0.23%	(2,870)	-0.18%	(4,320)	-0.27%	(88)	-0.01%	(118)	-0.01%	(2,012)	-0.15%	(1,413)	-0.1%	(3,124)	-0.26%	(4,199)	-0.36%	(6,273)	-0.55%	(6,209)	-0.61%	(10,176)	-1.1%
歸屬於母公司業主之權益合計	1,117,184	62.47%	1,093,631	62.36%	1,032,998	66.38%	989,618	61.72%	1,021,049	65.33%	974,291	59.82%	732,611	53.35%	675,334	50.3%	693,026	51.5%	664,755	48.77%	564,544	46.14%	559,529	48.1%	520,319	45.67%	450,018	44.2%	411,604	44.67%
非控制權益	0		0		0		0		0		0		0		0		0		0		0		0	0%	0		0	0%	0	0%
權益總額	1,117,184	62.47%	1,093,631	62.36%	1,032,998	66.38%	989,618	61.72%	1,021,049	65.33%	974,291	59.82%	732,611	53.35%	675,334	50.3%	693,026	51.5%	664,755	48.77%	564,544	46.14%	559,529	48.1%	520,319	45.67%	450,018	44.2%	411,604	44.67%
負債及權益總計	1,788,368	100%	1,753,705	100%	1,556,218	100%	1,603,447	100%	1,562,899	100%	1,628,572	100%	1,373,173	100%	1,342,643	100%	1,345,578	100%	1,362,907	100%	1,223,429	100%	1,163,305	100%	1,139,216	100%	1,018,177	100%	921,413	100%
待註銷股本股數	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%
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%
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%

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

伯鑫(6904) 截至2024年第1季「流動資產」總計約為NT$7.42億元，相較上一季減少約NT$-6,058萬元、相較去年年末減少約NT$-6,058萬元

伯鑫(6904) 2024年第1季財報顯示公司「流動資產」總計約NT$7.42億元、約佔整體資產的47.46%。

對比上一季

上一季流動資產總計約NT$8.02億元、約佔整體資產的49.26%。今年第1季相較上一季減少約NT$-6,058萬元。

對比去年年末

去年年末流動資產則為NT$8.02億元、約佔整體資產的49.26%。今年第1季相較去年年末減少約NT$-6,058萬元。

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	741,709	47.46%	802,294	49.26%	561,974	40.93%	527,864	39.32%	535,072	39.77%	565,125	41.46%			523,637	42.80%			517,067	45.39%

非流動資產

伯鑫(6904) 截至2023年第2季「非流動資產」總計約為NT$8.15億元，相較上一季增加約NT$427萬元、相較去年年末增加約NT$1,700萬元

伯鑫(6904) 2023年第2季財報顯示公司「非流動資產」總計約NT$8.15億元、約佔整體資產的60.68%。

對比上一季

上一季非流動資產總計約NT$8.11億元、約佔整體資產的60.23%。今年第2季相較上一季增加約NT$427萬元。

對比去年年末

去年年末非流動資產則為NT$7.98億元、約佔整體資產的58.54%。今年第2季相較去年年末增加約NT$1,700萬元。

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	814,779	60.68%	810,506	60.23%	797,782	58.54%			699,792	57.20%			622,149	54.61%

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