達明－資產負債表

資產負債表

合併資產負債表

(TWD千元)	截至2026/03/31		截至2025/12/31		截至2025/09/30		截至2025/06/30		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2023/06/30		截至2022/12/31		截至2022/06/30		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	%	金額	%
資產
流動資產
現金及約當現金	603,610	7.8%	343,042	4.43%	1,287,396	17.28%	1,014,710	39.17%	388,781	15.7%	312,477	12.64%	333,946	14.23%	412,175	17.62%	324,948	14.88%	306,075	14.26%	325,285	15.39%	335,695	15.12%	399,933	18.48%	838,498	39.97%	186,310	13.32%	244,767	18.32%
透過損益按公允價值衡量之金融資產-流動	1,804,637	23.31%	3,783,065	48.82%	1,485,792	19.94%	3,568	0.14%	453,205	18.3%	501,512	20.29%	535,380	22.81%	608,307	26.01%	729,012	33.39%	756,367	35.23%	419,518	19.85%	3,707	0.17%	128,783	5.95%	63,402	3.02%	357,277	25.53%	391,725	29.32%
透過其他綜合損益按公允價值衡量之金融資產-流動	283,216	3.66%	222,397	2.87%	110,876	1.49%	111,500	4.3%	112,303	4.53%	110,786	4.48%	109,181	4.65%	110,430	4.72%	109,002	4.99%	28,412	1.32%	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%
應收票據淨額	2,450	0.03%	50,417	0.65%	102,240	1.37%	66,497	2.57%	37,721	1.52%	41,005	1.66%	10,808	0.46%	6,103	0.26%	11,990	0.55%	4,855	0.23%	4,718	0.22%	7,793	0.35%	159	0.01%	1,946	0.09%	989	0.07%	0	0%
應收帳款淨額	169,532	2.19%	159,525	2.06%	134,876	1.81%	87,885	3.39%	137,539	5.55%	69,971	2.83%	95,947	4.09%	96,956	4.15%	67,929	3.11%	64,939	3.02%	34,243	1.62%	54,405	2.45%	79,277	3.66%	197,923	9.44%	127,038	9.08%	159,463	11.93%
應收帳款-關係人淨額	82,868	1.07%	109,067	1.41%	88,208	1.18%	76,820	2.97%	98,839	3.99%	141,508	5.72%	101,862	4.34%	135,904	5.81%	105,001	4.81%	133,832	6.23%	96,092	4.55%	130,239	5.87%	172,746	7.98%			18,006	1.29%
其他應收款	62,731	0.81%	17,854	0.23%	13,848	0.19%	13,065	0.5%	13,584	0.55%	9,616	0.39%	13,698	0.58%	11,721	0.5%	7,722	0.35%	8,505	0.4%	25,164	1.19%	14,783	0.67%	32,919	1.52%	15,660	0.75%	4,604	0.33%	2,325	0.17%
存貨	529,693	6.84%	466,575	6.02%	450,178	6.04%	488,076	18.84%	448,633	18.11%	487,688	19.73%	461,002	19.64%	388,830	16.62%	362,609	16.61%	315,196	14.68%	404,006	19.11%	396,712	17.87%	335,380	15.5%	300,879	14.34%	304,445	21.76%	232,596	17.41%
存貨-製造業	529,693	6.84%	466,575	6.02%	450,178	6.04%	488,076	18.84%	448,633	18.11%	487,688	19.73%	461,002	19.64%	388,830	16.62%	362,609	16.61%	315,196	14.68%	404,006	19.11%			335,380	15.5%			304,445	21.76%
預付款項	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	37,954	1.8%	32,151	1.45%	32,752	1.51%	30,655	1.46%	28,269	2.02%	34,297	2.57%
其他流動資產	178,653	2.31%	767,638	9.91%	3,026,383	40.61%	60,000	2.32%	50,170	2.03%	75,175	3.04%	46,570	1.98%	47,906	2.05%	37,594	1.72%	97,424	4.54%	597,172	28.25%	1,035,739	46.65%	774,927	35.8%	433,007	20.64%	183,533	13.12%	50,303	3.76%
其他金融資產-流動	104,628	1.35%	734,822	9.48%	2,986,089	40.07%	28,227	1.09%	26,688	1.08%	54,797	2.22%	31,764	1.35%	33,669	1.44%	25,650	1.17%	77,099	3.59%	597,172	28.25%	1,035,739	46.65%	774,927	35.8%	433,007	20.64%	183,533	13.12%	50,303	3.76%
其他流動資產-其他	74,025	0.96%	32,816	0.42%	40,294	0.54%	31,773	1.23%	23,482	0.95%	20,378	0.82%	14,806	0.63%	14,237	0.61%	11,944	0.55%	20,325	0.95%
流動資產合計	3,717,390	48.02%	5,919,580	76.39%	6,699,797	89.91%	1,922,121	74.2%	1,740,775	70.29%	1,749,738	70.78%	1,708,394	72.77%	1,818,332	77.74%	1,755,807	80.42%	1,715,605	79.91%	1,944,152	91.98%	2,028,900	91.39%	1,974,552	91.23%	1,900,653	90.61%	1,228,147	87.78%	1,133,152	84.81%
非流動資產
按攤銷後成本衡量之金融資產-非流動	3,822,198	49.38%	1,623,016	20.94%	548,922	7.37%	465,437	17.97%	529,711	21.39%	525,818	21.27%	436,832	18.61%	351,640	15.03%	253,611	11.62%	246,224	11.47%
不動產、廠房及設備	44,195	0.57%	41,677	0.54%	44,306	0.59%	44,121	1.7%	48,557	1.96%	51,827	2.1%	56,270	2.4%	56,879	2.43%	60,532	2.77%	61,428	2.86%	55,890	2.64%	55,300	2.49%	53,467	2.47%	48,090	2.29%	57,258	4.09%	64,274	4.81%
使用權資產	54,342	0.7%	57,533	0.74%	67,566	0.91%	76,833	2.97%	78,264	3.16%	78,019	3.16%	85,316	3.63%	59,045	2.52%	61,514	2.82%	69,572	3.24%	62,835	2.97%	78,272	3.53%	75,940	3.51%	83,412	3.98%	48,074	3.44%	61,525	4.6%
無形資產	9,621	0.12%	12,121	0.16%	11,239	0.15%	9,874	0.38%	8,575	0.35%	10,605	0.43%	11,098	0.47%	5,369	0.23%	5,111	0.23%	6,509	0.3%	7,558	0.36%	12,001	0.54%	11,441	0.53%	17,534	0.84%	16,562	1.18%	19,571	1.46%
遞延所得稅資產	43,532	0.56%	43,478	0.56%	36,187	0.49%	36,165	1.4%	36,225	1.46%	36,217	1.47%	31,547	1.34%	31,559	1.35%	30,117	1.38%	31,490	1.47%	24,018	1.14%	24,018	1.08%	32,083	1.48%	32,083	1.53%	39,100	2.79%	48,718	3.65%
其他非流動資產	49,464	0.64%	51,931	0.67%	43,926	0.59%	36,060	1.39%	34,560	1.4%	19,688	0.8%	18,105	0.77%	16,154	0.69%	16,598	0.76%	16,172	0.75%	19,225	0.91%	21,613	0.97%	16,932	0.78%	15,850	0.76%	10,037	0.72%	8,919	0.67%
其他金融資產-非流動	38,463	0.5%	37,449	0.48%	31,593	0.42%	24,358	0.94%	24,958	1.01%			11,511	0.49%			11,136	0.51%
其他非流動資產-其他	11,001	0.14%																					0	0%	0	0%	757	0.04%	1,881	0.13%	3,005	0.22%
非流動資產合計	4,023,352	51.98%	1,829,756	23.61%	752,146	10.09%	668,490	25.8%	735,892	29.71%	722,174	29.22%	639,168	27.23%	520,646	22.26%	427,483	19.58%	431,395	20.09%	169,526	8.02%	191,204	8.61%	189,863	8.77%	196,969	9.39%	171,031	12.22%	203,007	15.19%
資產總計	7,740,742	100%	7,749,336	100%	7,451,943	100%	2,590,611	100%	2,476,667	100%	2,471,912	100%	2,347,562	100%	2,338,978	100%	2,183,290	100%	2,147,000	100%	2,113,678	100%	2,220,104	100%	2,164,415	100%	2,097,622	100%	1,399,178	100%	1,336,159	100%
負債及權益
負債
流動負債
短期借款	2,377	0.03%	50,417	0.65%	98,314	1.32%	65,983	2.55%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	0	0%	26,000	1.2%	26,000	1.24%	0	0%	0	0%
合約負債-流動	137,101	1.77%	182,246	2.35%	116,340	1.56%	121,771	4.7%	103,811	4.19%	122,922	4.97%	57,384	2.44%	47,647	2.04%	29,682	1.36%	29,787	1.39%	24,629	1.17%	20,749	0.93%	41,291	1.91%	31,948	1.52%	12,452	0.89%	37,904	2.84%
應付帳款	285,814	3.69%	245,115	3.16%	193,000	2.59%	235,717	9.1%	194,991	7.87%	205,256	8.3%	235,780	10.04%	272,712	11.66%	228,951	10.49%	127,027	5.92%	140,777	6.66%	211,274	9.52%	218,149	10.08%	182,214	8.69%	209,509	14.97%	74,965	5.61%
其他應付款	255,916	3.31%	214,679	2.77%	157,368	2.11%	166,876	6.44%	139,985	5.65%	188,656	7.63%	157,985	6.73%	150,920	6.45%	99,867	4.57%	170,156	7.93%	143,357	6.78%	166,240	7.49%	149,792	6.92%	172,629	8.23%	144,000	10.29%	167,382	12.53%
本期所得稅負債	19,845	0.26%	11,304	0.15%	0	0%	3,305	0.13%	21,149	0.85%	11,162	0.45%	707	0.03%	5,797	0.25%	7,422	0.34%	6,976	0.32%	10,206	0.48%	15,335	0.69%	12,644	0.58%	5,778	0.28%	186	0.01%	10,692	0.8%
負債準備-流動	87,542	1.13%	82,776	1.07%	77,430	1.04%	71,970	2.78%	69,336	2.8%	62,992	2.55%	61,809	2.63%	61,467	2.63%	58,626	2.69%	54,872	2.56%	51,217	2.42%	50,154	2.26%	63,494	2.93%	54,452	2.6%	69,453	4.96%	62,426	4.67%
其他流動負債	16,745	0.22%	24,087	0.31%	20,005	0.27%	28,696	1.11%	18,417	0.74%	18,471	0.75%	16,787	0.72%	17,152	0.73%	17,644	0.81%	13,794	0.64%	12,022	0.57%	13,950	0.63%	15,683	0.72%	22,897	1.09%	43,507	3.11%	56,766	4.25%
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%
退款負債-流動	5,098	0.07%	6,798	0.09%	9,519	0.13%	14,540	0.56%	11,357	0.46%	9,631	0.39%	7,426	0.32%	6,610	0.28%	3,571	0.16%	4,252	0.2%	2,079	0.1%	4,495	0.2%	5,245	0.24%	13,700	0.65%	34,727	2.48%	25,254	1.89%
其他流動負債-其他	11,647	0.15%	17,289	0.22%	10,486	0.14%	14,156	0.55%	7,060	0.29%	8,840	0.36%	9,361	0.4%	10,542	0.45%	14,073	0.64%	9,542	0.44%	9,943	0.47%	9,455	0.43%	10,438	0.48%	9,197	0.44%	8,780	0.63%	31,512	2.36%
流動負債合計	841,063	10.87%	848,776	10.95%	706,054	9.47%	736,828	28.44%	583,244	23.55%	642,250	25.98%	562,922	23.98%	589,530	25.2%	474,773	21.75%	435,731	20.29%	413,994	19.59%	509,309	22.94%	567,301	26.21%	531,691	25.35%	503,465	35.98%	438,509	32.82%
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%
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%
遞延所得稅負債	2,035	0.03%	1,981	0.03%	3,106	0.04%	3,084	0.12%	3,144	0.13%	3,137	0.13%	1,430	0.06%	1,442	0.06%	0	0%	1,373	0.06%	1,738	0.08%	1,738	0.08%
其他非流動負債	7,615	0.1%	7,737	0.1%	7,894	0.11%	5,887	0.23%	6,043	0.24%	8,298	0.34%	1,607	0.07%	1,526	0.07%	1,445	0.07%	1,359	0.06%	1,561	0.07%	1,367	0.06%	6	0%			0	0%
淨確定福利負債-非流動	2,534	0.03%	2,437	0.03%	1,951	0.03%	1,849	0.07%	1,747	0.07%	1,645	0.07%	1,607	0.07%	1,526	0.07%	1,445	0.07%	1,359	0.06%	1,561	0.07%
非流動負債合計	28,489	0.37%	29,365	0.38%	37,663	0.51%	45,657	1.76%	52,546	2.12%	57,428	2.32%	56,127	2.39%	28,766	1.23%	30,914	1.42%	39,648	1.85%	35,138	1.66%	50,280	2.26%	37,305	1.72%	49,621	2.37%	26,113	1.87%	35,352	2.65%
負債總計	869,552	11.23%	878,141	11.33%	743,717	9.98%	782,485	30.2%	635,790	25.67%	699,678	28.31%	619,049	26.37%	618,296	26.43%	505,687	23.16%	475,379	22.14%	449,132	21.25%	559,589	25.21%	604,606	27.93%	581,312	27.71%	529,578	37.85%	473,861	35.46%
權益
歸屬於母公司業主之權益
股本
普通股股本	1,046,090	13.51%	1,028,000	13.27%	1,028,000	13.8%	900,000	34.74%	900,000	36.34%	900,000	36.41%	900,000	38.34%	900,000	38.48%	900,000	41.22%	900,000	41.92%	900,000	42.58%	900,000	40.54%	900,000	41.58%	900,000	42.91%	800,000	57.18%	800,000	59.87%
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%
預收股本	0	0%	97,926	1.26%
股本合計	1,046,090	13.51%	1,125,926	14.53%	1,028,000	13.8%	900,000	34.74%	900,000	36.34%	900,000	36.41%	900,000	38.34%	900,000	38.48%	900,000	41.22%	900,000	41.92%	900,000	42.58%	900,000	40.54%	900,000	41.58%	900,000	42.91%	800,000	57.18%	800,000	59.87%
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%
資本公積合計	5,433,491	70.19%	5,347,426	69%	5,346,661	71.75%	612,417	23.64%	611,417	24.69%	610,417	24.69%	609,417	25.96%	608,416	26.01%	608,096	27.85%	607,725	28.31%	607,561	28.74%	607,561	27.37%	607,561	28.07%	607,561	28.96%	107,561	7.69%	107,561	8.05%
保留盈餘
保留盈餘合計	359,456	4.64%	396,291	5.11%	333,432	4.47%	296,516	11.45%	325,991	13.16%	260,228	10.53%	219,364	9.34%	211,050	9.02%	169,995	7.79%	166,420	7.75%	159,400	7.54%	154,933	6.98%	54,155	2.5%	11,383	0.54%	(35,062)	-2.51%	(42,699)	-3.2%
其他權益
其他權益合計	32,153	0.42%	1,552	0.02%	133	0%	(807)	-0.03%	3,469	0.14%	1,589	0.06%	(268)	-0.01%	1,216	0.05%	(488)	-0.02%	(2,524)	-0.12%	(2,415)	-0.11%	(1,979)	-0.09%	(1,907)	-0.09%	(2,634)	-0.13%	(2,899)	-0.21%	(2,564)	-0.19%
歸屬於母公司業主之權益合計	6,871,190	88.77%	6,871,195	88.67%	6,708,226	90.02%	1,808,126	69.8%	1,840,877	74.33%	1,772,234	71.69%	1,728,513	73.63%	1,720,682	73.57%	1,677,603	76.84%	1,671,621	77.86%	1,664,546	78.75%	1,660,515	74.79%	1,559,809	72.07%	1,516,310	72.29%	869,600	62.15%	862,298	64.54%
非控制權益	0	0%	0	0%	0	0%	0	0%	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	6,871,190	88.77%	6,871,195	88.67%	6,708,226	90.02%	1,808,126	69.8%	1,840,877	74.33%	1,772,234	71.69%	1,728,513	73.63%	1,720,682	73.57%	1,677,603	76.84%	1,671,621	77.86%	1,664,546	78.75%	1,660,515	74.79%	1,559,809	72.07%	1,516,310	72.29%	869,600	62.15%	862,298	64.54%
負債及權益總計	7,740,742	100%	7,749,336	100%	7,451,943	100%	2,590,611	100%	2,476,667	100%	2,471,912	100%	2,347,562	100%	2,338,978	100%	2,183,290	100%	2,147,000	100%	2,113,678	100%	2,220,104	100%	2,164,415	100%	2,097,622	100%	1,399,178	100%	1,336,159	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%	0	0%
預收股款(權益項下)之約當發行股數	0	0%	1,712	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%
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%

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。

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