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ST AGM Information 2026
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AGM Information
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Stock Code : 1235
SHIN TAI INDUSTRY CO., LTD.
2026 Annual Shareholders’ Meeting
Meeting Handbook
Date: June 29, 2026
Location: No.10, Kaonang Highway., Jenwuh, Kaohsiung City 814, Taiwan
Table of Contents
- Meeting Agenda... 1
- Report Items... 2
- Proposed Resolutions... 6
- Discussion... 8
- Extempore Motion... 9
- Adjournment... 9
Supplement
2025 Independent Auditors’ Report and Financial Statements... 10
The impact of this dividend distribution on the company's operating performance, earnings per share and shareholders' return on investment... 40
Employee remuneration and directors and supervisors remuneration and other related information... 40
Directors’ Shareholding... 41
1
- Meeting Agenda
SHIN TAI INDUSTRY CO.,LTD.
2026 Annual General Shareholders’ Meeting Notice
Time: June 29, 2026 9:00AM
Location: No.10, Kaonang Highway., Jenwuh, Kaohsiung City 814, Taiwan
Agenda
-
Report Items
(1) 2025 Business Report.
(2) Audit Committee’s Review Report on the 2025 Financial Statements.
(3) Report on the Distribution of 2025 Employees’ Compensation and Directors’ Remunerations. -
Proposed Resolutions
(1) Ratification of the 2025 Financial Statements.
(2) Ratification of the 2025 Earnings Distribution Proposal. -
Discussion
(1) Di To discuss the issue of new shares for 2024 stock dividends -
Extempore Motion
-
Adjournment
2
2. Report Items
(1) The 2025 Business Report
The 2025 Business Report
During the year 2025, we sold a total of 727 metric tons of fully formulated feeds for aquaculture and livestock, which is a decrease of 470 metric tons compared to the previous year, representing a decrease rate of 39.3%. Additionally, we sold 49 metric tons of single-ingredient feeds, which is a decrease of 281 metric tons compared to the previous year, resulting in a decrease rate of 85.2%. In total, our sales for the year amounted to 777 metric tons.
The net operating revenue for the year 2025 was 13,901 million NT dollars, a decrease of 9,079 million NT dollars compared to the previous year's net operating revenue of 31,977 million NT dollars, representing a decrease rate of approximately 28.39%.
Due to the receipt of cash dividends of 4,535 million NT dollars and the recognition of the profit from investments in associated companies amounting to 26,044 million NT dollars, our net profit after tax for the year amounted to 7,191 million NT dollars.
Although our performance in the feed business was not outstanding, we possess valuable land assets. Moreover, our subsidiary companies and investments in listed companies have shown good revenue performance and profit growth, providing us with substantial potential benefits. Additionally, we receive stable dividend income every year. In the future, we do not rule out the possibility of realizing profits at the right time.
We hereby provide the following summary of our business operations for the year 2024:
- Sales Overview
Unit: Metric Tons; Thousand NT Dollars
| Product Category | 2025 | 2024 | ||
|---|---|---|---|---|
| Quantity | Quantity | Quantity | Quantity | |
| Fish Feeds | 679 | 12,083 | 1,010 | 17,680 |
| Shrimp Feed | 0 | 0 | 138 | 2,290 |
| Pet Feeds (Dog/Cat) | 48 | 1,383 | 49 | 1,480 |
| Other Feeds | 0 | 0 | ||
| Subtotal Feeds | 727 | 13,466 | 1,197 | 21,450 |
| Single-Ingredient Feeds | 49 | 424 | 330 | 1,529 |
| Other | 1 | 11 | 0 | 1 |
| Total | 777 | 13,901 | 1,527 | 22,980 |
3
- Profit and Loss Overview
In the fiscal year 2025, the company had a gross loss of 845 thousand NT dollars. After deducting selling and administrative expenses, the core business incurred a loss of 2,214 thousand NT dollars. However, as the Company progresses toward diversified operations, our overall financial position remains robust and stable, driven by the receipt of cash dividends and the recognition of investment income from our reinvested companies.
- Business Outlook
The company will continue to strengthen staff training, enhance talent, and improve feed quality. It will also expand the sales volume of high-margin aquatic feeds, which is expected to gradually improve revenue.
- Summary of Business Plan for Year 2026
Business Policy:
(1) Comprehensive implementation of ISO quality management, continuously improving processes to achieve the goal of cost reduction and sales performance enhancement.
(2) Strengthen communication with customers, enhance customer service, meet customer needs, and create brand value.
(3) Emphasize the quality of raw material sources, strengthen raw material and finished product inspections to ensure food safety and fulfill corporate social responsibility.
(4) Enhance corporate governance.
Business Plan:
Estimated sales volume of aquatic feed for year 2026: 1,200 metric tons.
- Future Sales Overview:
Based on past performance and changes in market demand, the projected sales quantities for year 2025 are as follows:
| Product Category | Dog/Cat Feed | Fish Feed | Total |
|---|---|---|---|
| Projected Quantity (2026) | 200 tons | 1,000 tons | 1,200 tons |
The competition in the Taiwanese livestock and aquaculture product market is intense. Furthermore, the outbreak of avian influenza has led to a significant culling of poultry, affecting the willingness of some farmers to continue their operations. As a result, the sales of chicken and duck feed have declined. Additionally, the depreciation of the
Taiwanese dollar has increased the cost of importing raw materials, and intensified price competition among industry peers, leading to a decline in feed prices. These factors have created a challenging business environment for the feed industry. To address these challenges, our company is actively integrating our research and development as well as marketing resources, improving product quality and manufacturing technology, and focusing on high-margin aquaculture feed to enhance operational efficiency.
-
Future Company Development Strategy:
Our company's future development strategy focuses on product diversification and expanding market share to achieve long-term sustainability. -
External Competitive Environment, Regulatory Environment, and Macro Business Environment:
After joining the WTO, the livestock and aquatic product markets have experienced complete openness, resulting in intense competition in terms of price, quality, and service. Our company upholds the founding spirit of service, quality, and innovation to stabilize market share and expand our business scale in this competitive landscape, aiming for sustainable operation.
The feed industry serves as a key source of protein for human consumption. With our adherence to ISO 9001:2000 quality standards and years of establishing a strong quality foundation, our company aims to provide the people with healthy, safe, and environmentally-friendly protein sources. Particularly in recent years, with frequent food safety incidents, we are committed to ensuring that our livestock and aquatic food products comply with food safety and hygiene regulations.
We closely monitor the breeding conditions of our customers and provide timely assistance in livestock management. By offering high-quality feed, we strive for a win-win situation, where both our company and customers benefit.
Chairman: Yang Shuhua
Management Personnel: Ye Wenteng
Accounting Supervisor: Wang Liwen
4
(2)Audit Committee's Review Report for 2025
SHIN TAI INDUSTRY CO.,LTD.
Audit Committee’s Review Report
The Board has submitted the Company’s 2025 business report, consolidated and individual financial statements, where consolidated and individual financial statements have been audited by Solomon & Co., CPAs, Sung-Yu Liu and Chun-Fu Chang through the appointment by the Board and an audit report has been issued accordingly.
The aforementioned proposal regarding Business Report, and Financial Statements have been reviewed and determined to be correct and accurate by the Audit Committee. Per Article 14-4 of the Securities and Exchange Act and Article 219 of the Company Act, we hereby submit this report.
To: 2026 General Shareholders’ Meeting of SHIN TAI INDUSTRY CO.,LTD.
SHIN TAI INDUSTRY CO.,LTD
It Committee Convener: Huang, Shih-Pin
March 13,2026
(3) Report on the distribution of employees and directors' uneration for 2025
Description I: In accordance to Article 28 of the Company’s Articles of incorporation, If the company makes annual profits, it should allocate 1% to 5% as employee remuneration resolution by the board of directors issued as a stock or cash distribution, its distribution object including employees of affiliated companies who meet certain conditions, Our company the amount of profit can be raised, by the board of directors resolution appropriation not more than 5% is the remuneration of directors and supervisors.
Description II: The details of the proposed distribution are as follows.
(1) the remuneration to employees NT$100,000
(2) the remuneration to directors NT$100,000
The remuneration to employees and directors is allocated in cash uniformly.
Description III: This allocation proposal March 13, 2026 compensation committee and board of directors resolution passed.
- Proposed Resolutions
Report No.1: ‘Proposed by the board’
To approve the 2025 Business Report and Financial Statements.
Description I: 2025 Company’s business reports and financial statements were audited and reviewed by Solomon & Co., CPAs. Sung-Yu Liu and Chun-Fu Chang audited financial report was issued.
Description II:
(1) The company’s business report and financial statements, (Please refer to page 2 ~ page 4 & page 15~ page 20 & page 25~page 30 for the financial statements)
(2) Audit committee review report and accountant audit report, (Please refer to page 5 & page 10 ~ page 14 & page 21 ~ page 24 for the financial statements)
Resolution
Report No.2: ‘Proposed by the board’
To approve the proposal for distribution of 2025 profits.
Description I: The company's 2025 year profit distribution, approved by the board of directors on April 27, 2026, the proposed distribution is: the undistributed surplus at the beginning of the period is NT$167,443,077 & deducting the remeasurement of defined benefit plans NT$69,752 & net amount after tax transferred to other comprehensive profit and loss for the year NT$530,655,590 & net profit after tax NT$2,936,989 & subtract investments using the equity method NT$1,564,812, 10% statutory surplus reserve shall be withdrawn according to law NT$52,608,404 distributable surplus for the current period NT$640,918,710 shareholder stock dividends proposed to be distributed this year share NT$0.5ock NT$94,288,910, cash dividends proposed to be distributed this year share NT$0.5 stock NT$94,288,918.
Description II: Upon the approval of the general shareholders meeting, it is proposed that the chairperson be authorized to resolve the ex-dividend dates and adjust the dividends to be distributed to each share based on the number of actual shares outstanding on the record date for distribution.
| SHIN TAI INDUSTRY CO.,LTD
2025 Surplus distribution table | | |
| --- | --- | --- |
| Assets | Amount | |
| | Amount | Amount |
| Opening undistributed surplus | | 167,443,077 |
| Remeasurements of defined benefit plans are recognized in retained earnings | (69,752) | |
| The net amount after tax transferred from other comprehensive profit and loss in the current year | 530,655,590 | |
| Net profit after tax | (2,936,989) | |
| Subtract retained earnings adjusted for investments using the equity method | (1,564,812) | |
| Set aside 10% of statutory surplus reserve | (52,608,404) | |
| Total distributable surplus | | 560,313,565 |
| assign items | | |
| Shareholder Dividends (Stock Dividends) | (94,288,910) | |
| Shareholder bonus (cash dividend)
Total distribution | (94,288,918) | (188,577,828) |
| --- | --- | --- |
| Distributed surplus at the end of the period | | 452,340,882 |
| Stock dividends paid to each individual shareholder will be rounded down to the nearest NT dollar and authorize the Chairman to designate specific individuals for to subscribe at the face value.
Cash dividends paid to each individual shareholder will be rounded down to the nearest dollar, fractional shares with a value less than one NT dollar are accumulated and reported as the company other income. | | |
Resolution
4. Discussion items
Report No.1: ‘Proposed by the board’
Proposal for a new share issue through capitalization of earnings 2025. Please proceed to discuss.
Description I: To supplement working capital and improve financial structure, It is proposed to allocate NT dollars from the 2024 surplus $94,288,910 transferred to capital increase and issued 9,428,891 new shares NT$10 per share, according to the shareholding ratio of each shareholder listed in the shareholder list on the ex-right base day, 50 shares will be distributed free of charge for every thousand shares allotment of less than one share, shareholders can collect shares by themselves within 5 days from the allotment base date, those who still have less than one share after the merger or have not merged within the time limit, cash based on stock par value, calculate up to yuan, and authorize the chairman to negotiate with a specific person to subscribe for it at face value.
Description II: The rights and obligations of the new shares are the same as those of the original shares, If the number of shares in circulation is affected due to the repurchase of the company's shares or the transfer, conversion or cancellation of treasury shares, and the dividend rate of shareholders changes accordingly, it is proposed to request the shareholders' meeting to authorize the board of directors to adjust.
Description III: After the issuance of new shares is submitted to the shareholders' meeting for approval and approval by the competent authority, the board of directors is authorized to set another allotment and new share issuance benchmark date.
Description IV: Please consider.
Resolution
Report No.2: ‘Proposed by the board’
Amendment of the “Articles of Incorporation”
Description I: Pursuant to Article 14, Paragraph 6 of the Securities and Exchange Act, it is proposed to amend certain contents of the Company’s Articles of Incorporation.
Description II: For Comparison Table of Articles of Incorporation Before and After Revision (Please refer to page 31~32)
Resolution
-
Extempore Motion
-
Adjournment
9
SLM
群智聯合會計師事務所
SOLOMON & CO., CPAs
INDEPENDENT AUDITORS' REPORT
The Board of Directors and Shareholders
SHINTAI INDUSTRY CO., LTD.
Opinion
We have audited the accompanying parent company only financial statements of SHINTAI INDUSTRY CO., LTD. (SHINTAI Company), which comprise the parent company only balance sheets as of December 31, 2025 and 2024, and the parent company only statements of comprehensive income, changes in equity and cash flows for the years then ended, and the notes to the parent company only financial statements, including a summary of significant accounting policies.
In our opinion, based on the audit results of this accountant and the audit reports of other accountants (Please see the Other Matters section) and other auditors' reports set forth in Major Accounting Items, the accompanying parent company only financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2025 and 2024, and its financial performance and its cash flows for the years then ended in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers.
Basis for Opinion
We conducted our audit in accordance with the Regulations Governing Auditing and Attestation of Financial Statements by Certified Public Accountants and auditing standards generally accepted in the Republic of China. Our responsibilities under those standards are further described in the Auditors' Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Company in accordance with The Norm of Professional Ethics for Certified Public Accountant of the Republic of China, and we are independent of the parent company and subsidiaries, fulfilling our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Key Audit Matters
Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the financial statements for the year ended December 31, 2025. These matters were
addressed in the context of our audit of the financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters. Key audit matters for the Company's parent company only financial statements for the year ended December 31, 2024 are stated as follows:
Investments accounted for using the equity method
For accounting policies related to investments accounted for using the equity method, please refer to Note 4(9) to the financial statements; for information on investments accounted for using the equity method, please refer to Note 6(7) to the financial statements.
Explanation of Key Audit Matters:
The investment accounted for using the equity method for SHINTAI Company as of December 31, 2025 was NT$3,550,580 thousand, representing 88.4% of total assets. As it is considered a significant item in the financial statements, the investment accounted for using the equity method is identified as a key audit matter.
Audit procedures responsive to the financial statements:
- Assessing the reasonableness of the investment and subsequent evaluation policies formulated by management
- Confirming that transactions are approved and verifying the accuracy of transaction amounts
- Accounting for the investment gains and losses recognized by SHINTAI Group based on the equity holding percentage and the related portion of other comprehensive income
- Obtaining evidence and verifying relevant vouchers
- Evaluating for any impairment indicators as of the balance sheet date
- Assessing whether the relevant disclosures in the financial statement notes by management are appropriate
Other Matters
For some of the investee companies evaluated using the equity method by SHINTAI Company, their financial statements have not been audited by our accountants but by other accountants. Therefore, the opinions expressed by our accountants on the individual financial statements mentioned above, including the amounts and related information disclosed in Note 13 concerning the financial statements of these companies, are based on the audit reports of those other accountants. As of December 31, 2025, the investment in these investee companies evaluated using the equity method amounted to NT$42,462 thousand, representing 1.1% of the total assets. The total comprehensive income recognized from these investee companies for the year 2024 (including the share of profit and loss of associated enterprises and joint ventures recognized using the equity method, as well as other comprehensive income shares of associated enterprises and joint ventures recognized using the equity method) was NT$8,005 thousand, accounting for 2.4% of the total comprehensive income.
11
12
Responsibilities of Management and Those Charged with Governance for parent company only Financial Statements
Management is responsible for the preparation and fair presentation of the financial statements in accordance with the Regulations Governing the preparation of parent company only Financial Reports by Securities Issuers and the IFRS, IAS, IFRIC, and SIC endorsed and issued into effect by the Financial Supervisory Commission of the Republic of China, and for such internal control as management determines is necessary to enable the preparation of parent company only financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the management is responsible for assessing SHINTAI Group’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate SHINTAI Group or to cease operations, or has no realistic alternative but to do so. Those charged with governance (including Auditors) are responsible for overseeing SHINTAI Group’s financial reporting process.
Auditors’ Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors’ report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the auditing standards generally accepted in the Republic of China will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with the auditing standards generally accepted in the Republic of China, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:
-
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
-
Obtain an understanding of internal control relevant to the audit in order to design audit
procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control.
-
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.
-
Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditors' report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditors' report. However, future events or conditions may cause SHINTAI Group to cease to continue as a going concern.
-
Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
-
Obtain sufficient and appropriate audit evidence regarding the financial information of the entities or business activities within SHINTAI Group to express an opinion on the financial statements. We are responsible for the direction, supervision and performance of the audit. We remain solely responsible for our audit opinions.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.
From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the standalone financial statements for the year ended December 31, 20245 and are therefore the key audit matters. We describe these matters in our auditors' report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public
13
interest benefits of such communication.
The engagement partners on the audit resulting in this independent auditors’ report are Sung-Yu Lyu and Chun-Fu Chang.
SOLOMON & CO., CPAs.
Taichung, Taiwan Republic of China
March 13, 2026
Notice to Readers
The accompanying standalone financial statements are intended only to present the standalone financial position, financial performance and cash flows in accordance with accounting principles and practices generally accepted in the Republic of China and not those of any other jurisdictions. The standards, procedures and practices to audit such standalone financial statements are those generally applied in the Republic of China. For the convenience of readers, the independent auditors’ report and the accompanying standalone financial statements have been translated into English from the original Chinese version prepared and used in the Republic of China. If there is any conflict between the English version and the original Chinese version or any difference in the interpretation of the two versions, the Chinese-language independent auditors’ report and standalone financial statements shall prevail.
SHINTAI INDUSTRY CO., LTD
15年3月31日
興泰安泰联合有限公司
绿锂贸易有限公司
民国113年及115年12月31日
单位：新臺幣仟元
| 代碼 | 資產 | 附註 | 114年12月31日 | 113年12月31日 | ||
|---|---|---|---|---|---|---|
| 金額 | % | 金額 | % | |||
| 流動資產 | ||||||
| 1100 | 現金及約當現金 | 六(一) | $ 14,767 | 0.4 | $ 1,870 | — |
| 1120 | 透過其他綜合損益按公允價值衡量之金融資產-流動 | 六(五)及八 | 193,408 | 4.8 | 963,364 | 20.5 |
| 1150 | 應收票據一淨額 | 六(二) | 34 | — | 391 | — |
| 1170 | 應收帳款一淨額 | 六(三) | 653 | — | 599 | — |
| 1200 | 其他應收款 | 七 | 91 | — | 210 | — |
| 130X | 存貨 | 六(四) | 177 | — | 462 | — |
| 1410 | 預付款項 | 759 | — | 675 | — | |
| 1470 | 其他流動資產 | 44 | — | 31 | — | |
| 11XX | 流動資產合計 | 209,933 | 5.2 | 967,602 | 20.5 | |
| 非流動資產 | ||||||
| 1517 | 透過其他綜合損益按公允價值衡量之金融資產-非流動 | 六(五) | 13,959 | 0.4 | 13,660 | 0.3 |
| 1550 | 採用權益法之投資 | 六(六)及八 | 3,550,580 | 88.4 | 3,494,010 | 74.0 |
| 1600 | 不動產、廠房及設備 | 六(七)及八 | 170,633 | 4.2 | 173,324 | 3.7 |
| 1760 | 投資性不動產淨額 | 六(八) | 66,300 | 1.7 | 65,152 | 1.4 |
| 1840 | 遞延所得稅資產 | 六(十九) | 3,942 | 0.1 | 4,581 | 0.1 |
| 1920 | 存出保證金 | 132 | — | 132 | — | |
| 1975 | 淨確定福利資產 | 六(十一) | 115 | — | 115 | — |
| 15XX | 非流動資產合計 | 3,805,661 | 94.8 | 3,750,974 | 79.5 | |
| 1XXX | 資產總計 | $ 4,015,594 | 100.0 | $ 4,718,576 | 100.0 |
後附之附註係本個體財務報告之一部分
（請參閱群智聯合會計師事務所民國115年3月13日會計師查核報告）
董事長：吳安生化科技股份有限公司
經理人：葉文羅
會計主管：王麗雯
1986年度重慶市市長選舉
民國114年12月31日
單位：新臺幣仟元
| 代碼 | 負債及權益 | 附註 | 114年12月31日 | 113年12月31日 | ||
|---|---|---|---|---|---|---|
| 金額 | % | 金額 | % | |||
| 流動負債 | ||||||
| 2100 | 短期借款 | 六(九) | $ — | — | $ 82,500 | 1.7 |
| 2170 | 應付帳款 | 七 | 1,265 | — | 1,926 | — |
| 2200 | 其他應付款 | 10,427 | 0.3 | 19,579 | 0.4 | |
| 2220 | 其他應付款項-關係人 | 七 | 380,121 | 9.5 | 681,975 | 14.5 |
| 2230 | 當期所得稅負債 | 58,417 | 1.5 | 3,387 | 0.1 | |
| 2320 | 一年內到期之長期負債 | 六(十) | 347,000 | 8.6 | 12,000 | 0.3 |
| 2300 | 其他流動負債 | 七 | 98 | — | 82 | — |
| 21XX | 流動負債合計 | 797,328 | 19.9 | 801,449 | 17.0 | |
| 非流動負債 | ||||||
| 2540 | 長期銀行借款 | 六(十) | — | — | 382,240 | 8.1 |
| 2570 | 遞延所得稅負債 | 六(二十二) | 54,303 | 1.4 | 54,303 | 1.2 |
| 2645 | 存入保證金 | 97 | — | 97 | — | |
| 2650 | 採用權益法之投資貸餘 | 六(六) | 268,678 | 6.6 | 207,870 | 4.4 |
| 25XX | 非流動負債合計 | 323,078 | 8.0 | 644,510 | 13.7 | |
| 負債合計 | 1,120,406 | 27.9 | 1,445,959 | 30.7 | ||
| 歸屬於母公司業主之權益 | ||||||
| 3100 | 股本 | |||||
| 3110 | 普通股股本-每股面額10元 | 1,885,778 | 47.0 | 1,571,482 | 33.3 | |
| 3200 | 資本公積 | 365,348 | 9.1 | 322,899 | 6.8 | |
| 3300 | 保留盈餘 | |||||
| 3310 | 法定盈餘公積 | 310,773 | 7.7 | 266,136 | 5.6 | |
| 3320 | 特別盈餘公積 | 97,417 | 2.4 | 97,417 | 2.1 | |
| 3350 | 未分配盈餘 | 693,527 | 17.3 | 604,951 | 12.8 | |
| 3400 | 其他權益 | |||||
| 3410 | 國外營運機構財務報表換算之兌換差額 | 7,613 | 0.2 | 7,727 | 0.2 | |
| 3420 | 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 | 402,332 | 10.0 | 1,269,274 | 26.9 | |
| 3500 | 庫藏股票 | 六(十三) | (867,600) | (21.6) | (867,269) | (18.4) |
| 3XXX | 權益總計 | 2,895,188 | 72.1 | 3,272,617 | 69.3 | |
| 負債及權益總計 | $ 4,015,594 | 100.0 | $ 4,718,576 | 100.0 |
後附之附註係本個體財務報告之一部分
（請參閱群智聯合會計師事務所民國115年3月13日會計師查核報告）
董事長：吳安生化科技股份有限公司
代表人：楊淑樺
管理權
經理人：葉文藤
文林
會計主管：王麗雯
8
1
第16號
聯合會科技股份有限公司
亞爾科古關世良
民國114年1月13日1月3日至12月31日
三屋業
單位：新台幣仟元，
修每股盈餘為元
| 代碼 | 項目 | 附註 | 114年度 | 113年度 | ||
|---|---|---|---|---|---|---|
| 金額 | % | 金額 | % | |||
| 4000 | 營業收入淨額 | 六(十四)及七 | $ 13,854 | 100.0 | $ 22,900 | 100.0 |
| 5000 | 營業成本 | 六(四)、六(十五)及七 | 14,699 | 106.1 | 23,855 | 104.1 |
| 5950 | 營業毛利(損) | (845) | (6.1) | (955) | (4.1) | |
| 營業費用 | ||||||
| 6100 | 推銷費用 | 六(十五) | 797 | 5.8 | 1,069 | 4.7 |
| 6200 | 管理費用 | 六(十五)及七 | 10,786 | 77.8 | 10,215 | 44.6 |
| 6450 | 預期信用減損迴轉利益 | 六(三) | (10,214) | (73.7) | (1,581) | (6.9) |
| 6000 | 營業費用合計 | 1,369 | 9.9 | 9,703 | 42.4 | |
| 6900 | 營業利益 | (2,214) | (16.0) | (10,658) | (46.5) | |
| 營業外收入及支出 | ||||||
| 7100 | 利息收入 | 2,439 | 17.6 | 10 | - | |
| 7010 | 其他收入 | 六(十六)及七 | 7,435 | 53.7 | 15,169 | 66.3 |
| 7020 | 其他利益及損失 | 六(十七) | (358) | (2.6) | (7,494) | (32.7) |
| 7670 | 減損損失 | 六(六) | (28,719) | (207.3) | - | - |
| 7050 | 財務成本 | 六(十八) | (9,537) | (68.8) | (12,317) | (53.8) |
| 7060 | 採用權益法認列之關聯企業及合資損益之份額 | 六(六) | 33,752 | 243.6 | 26,044 | 113.7 |
| 7000 | 營業外收入及支出合計 | 5,012 | 36.2 | 21,412 | 93.5 | |
| 7900 | 稅前淨利(損) | 2,798 | 20.2 | 10,754 | 47.0 | |
| 7950 | 所得稅(費用)利益 | 六(十九) | (5,735) | (41.4) | (3,563) | (15.6) |
| 8200 | 本期淨利(損) | (2,937) | (21.2) | 7,191 | 31.4 | |
| 其他綜合損益 | ||||||
| 8310 | 不重分類至損益之項目 | |||||
| 8316 | 透過其他綜合損益按公允價值衡量之權益工具投資 | (319,029) | (2,302.8) | 1,534,054 | 6,698.9 | |
| 未實現評價利益 | ||||||
| 8320 | 採用權益法認列之關聯企業之其他綜合損益之份額 | (17,330) | (125.1) | 68,419 | 298.8 | |
| (336,359) | (2,427.9) | 1,602,473 | 6,997.7 | |||
| 8360 | 後續可能重分類至損益之項目 | |||||
| 8370 | 採用權益法認列之關聯企業之其他綜合損益之份額 | (114) | (0.8) | 7,572 | 33.1 | |
| 8300 | 本期其他綜合損益(淨額) | (336,473) | (2,428.7) | 1,610,045 | 7,030.8 | |
| 8500 | 本期綜合損益總額 | $ (339,410) | (2,449.9) | $ 1,617,236 | 7,062.2 | |
| 每股盈餘(虧損) | ||||||
| 9750 | 基本每股盈餘(虧損) | 六(二十) | $ (0.03) | $ 0.06 |
後附之附註係本個體財務報告之一部分
（請參閱群智聯合會計師事務所民國115年3月13日會計師查核報告）
董事長：具安生化科技股份有限公司
代表人：楊淑樺
取證標簡
經理人：葉文基
支盈率
會計五管：王麗雯
9
1
1
1
单位：新台幣仟元
| 传 | 公 | 司 | 里 | 主 | 租 | 品 | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 租 | 本 | 债 | 借 | 息 | 租 | 其他 | 租 | 品 | 借 | 目 | ||||
| 普通股股本 | 资本公债 | 法定盈租公债 | 转到盈租公债 | 未分配盈租 | 城市普通股股利润收未保留之兑换盈额 | 或收其他综合股品按公允债值衡量金额变更未变现价债(项)项 | 库藏股票 | 租 | 品 合 计 | |||||
| 113年1月1日稍稍 | $ | 1,496,648 | $ | 280,944 | $ | 261,436 | $ | 97,417 | $ | 312,944 | $ | 155 | $ | 113,095 |
| 盈稍偽据及分配 | ||||||||||||||
| 法定盈租公债 | - | - | 4,700 | - | (4,700) | - | - | |||||||
| 普通股现金股利 | - | - | - | - | (74,832) | - | - | |||||||
| 普通股股息股利 | 74,834 | - | - | - | (74,834) | - | - | |||||||
| 指用租益法结列之摆绿会累及会累之逾期数 | - | 2,308 | - | (7,111) | - | - | ||||||||
| 113年度净利 | - | - | - | 7,191 | - | - | ||||||||
| 113年度其他综合股益 | - | - | - | 2,011 | 7,572 | 1,600,482 | ||||||||
| 子公司帽入每公司之股票视為库藏股票 | - | - | - | - | - | (25,886) | ||||||||
| 债账予子公司股利调整资本公债 | - | 39,647 | - | - | - | - | ||||||||
| 或分送消其他综合股品按公允债值衡量之租益工具 | - | - | - | 444,283 | - | (444,283) | ||||||||
| 113年12月31日稍稍 | $ | 1,571,482 | $ | 322,899 | $ | 266,136 | $ | 97,417 | $ | 604,951 | $ | 7,727 | $ | 1,200,274 |
| 114年1月1日稍稍 | $ | 1,571,482 | $ | 322,899 | $ | 266,136 | $ | 97,417 | $ | 604,951 | $ | 7,727 | $ | 1,200,274 |
| 盈稍偽据及分配 | ||||||||||||||
| 法定盈租公债 | - | - | 44,637 | - | (44,637) | - | - | |||||||
| 普通股现金股利 | - | - | - | - | (78,574) | - | - | |||||||
| 普通股股息股利 | 314,298 | - | - | - | (314,298) | - | - | |||||||
| 指用租益法结列之摆绿会累及会累之逾期数 | - | 678 | - | (1,564) | - | - | ||||||||
| 114年度净损 | - | - | - | (2,937) | - | - | ||||||||
| 114年度其他综合股益 | - | - | - | (70) | (114) | (336,288) | ||||||||
| 子公司帽入每公司之股票视为库藏股票 | - | - | - | - | - | (331) | ||||||||
| 债账予子公司股利调整资本公债 | - | 41,771 | - | - | - | - | ||||||||
| 或分送消其他综合股品按公允债值衡量之租益工具 | - | - | - | 530,654 | - | (530,654) | ||||||||
| 114年12月31日稍稍 | $ | 1,885,778 | $ | 385,348 | $ | 310,773 | $ | 97,417 | $ | 693,527 | $ | 7,613 | $ | 402,332 |
债例之回归依本额摆到债收本之一部分
（请参照明智综合會计师事务所执理115年3月13日会计师系统报告）
董事长：美安生化科技股份有限公司
代名人：福池梓
经理人：黄文福
文龙
金计主管：王慧雯
興新資源共企資產公司
德鑫信金流量協
民國114年及113年7月1日至12月31日
單位：新臺幣仟元
| 114年度 | 113年度 | |
|---|---|---|
| 營業活動之現金流量： | ||
| 本期稅前淨利(損) | $ 2,798 | $ 10,754 |
| 調整項目： | ||
| 收益費損項目 | ||
| 折舊費用 | 1,426 | 1,196 |
| 預期信用減損損失(利益)數 | (10,214) | (1,581) |
| 透過損益按公允價值衡量金融資產及負債之淨利益 | — | (1) |
| 利息費用 | 9,537 | 12,317 |
| 利息收入 | (2,439) | (10) |
| 股利收入 | (1,714) | (4,535) |
| 採權益法認列之子公司、關聯企業及合資利益之份額 | (33,752) | (26,044) |
| 處分及報廢不動產、廠房及設備利益 | (268) | (15) |
| 處分投資利益 | — | (29) |
| 金融資產減損損失 | 28,719 | — |
| 收益費損項目合計 | (8,705) | (18,702) |
| 與營業活動相關之資產/負債變動數 | ||
| 與營業活動相關之資產之淨變動： | ||
| 應收票據 | 602 | 2,476 |
| 應收帳款 | 9,915 | 3,289 |
| 其他應收款 | 218 | (210) |
| 存貨 | 285 | 303 |
| 預付款項 | (84) | 50 |
| 其他流動資產 | (13) | (4) |
| 應付帳款 | (661) | (5,145) |
| 其他應付款 | (8,393) | 1,447 |
| 其他流動負債 | 16 | (8,671) |
| 與營業活動相關之資產及負債之淨變動合計 | 1,885 | (6,465) |
| 調整項目合計 | (6,820) | (25,167) |
| 營運之現金流出 | (4,022) | (14,413) |
| 收取之利息 | 2,439 | 10 |
| 支付之利息 | (10,296) | (12,641) |
| 支付之所得稅 | (4,547) | (8,116) |
| 營業活動之淨現金流出 | (16,426) | (35,160) |
（接次頁）
| 114年度 | 113年度 | |
|---|---|---|
| 投資活動之現金流量： | ||
| 取得透過其他綜合損益按公允價值衡量之金融資產 | (306) | (37,009) |
| 處分透過其他綜合損益按公允價值衡量之金融資產 | 532,229 | 29,444 |
| 處分透過損益按公允價值衡量之金融資產 | — | 529 |
| 取得採用權益法之投資 | — | (403,006) |
| 取得不動產、廠房及設備 | — | (3,143) |
| 處分不動產、廠房及設備 | 286 | 33 |
| 取得投資性不動產 | — | (11,018) |
| 收取之股利 | 7,282 | 42,909 |
| 投資活動之淨現金流入(出) | 539,491 | (381,261) |
| 籌資活動之現金流量： | ||
| 短期借款減少 | (82,500) | (29,975) |
| 其他應付款-關係人增加 | (301,854) | 534,145 |
| 償還長期借款 | (47,240) | (12,000) |
| 存入保證金增加(減少) | — | 40 |
| 發放現金股利 | (78,574) | (74,833) |
| 籌資活動之淨現金流入(出) | (510,168) | 417,377 |
| 本期現金及約當現金增加(減少)款 | 12,897 | 956 |
| 期初現金及約當現金餘額 | 1,870 | 914 |
| 期末現金及約當現金餘額 | $ 14,767 | $ 1,870 |
後附之附註係本個體財務報告之一部分
（請參閱群智聯合會計師事務所民國115年3月13日會計師查核報告）
董事長：吳安生化科技股份有限公司
經理人：葉文藤
文雄
經理人：陳志華
會計主管：王麗雯
代表人：楊淑樺
淑恩樺會
3份代
SCM
群智聯合會計師事務所
SOLOMON & CO., CPAs
INDEPENDENT AUDITORS' REPORT
The Board of Directors and Shareholders
SHINTAI INDUSTRY CO., LTD.
Opinion
We have audited the accompanying consolidated financial statements of SHINTAI INDUSTRY CO., LTD. and its subsidiaries (SHINTAI Group), which comprise the consolidated balance sheets as of December 31, 2024 and 2023, and the consolidated statements of comprehensive income, changes in equity and cash flows for the years then ended, and the notes to the consolidated financial statements, including a summary of significant accounting policies.
In our opinion, based on the audit results of this accountant and the audit reports of other accountants (Please see the Other Matters section) and other auditors' reports set forth in Major Accounting items, the accompanying consolidated financial statements present fairly, in all material respects, the consolidated financial position of the Company as of December 31, 2024 and 2023, and its consolidated financial performance and its consolidated cash flows for the years then ended in accordance with the Regulations Governing the Preparation of Financial Reports by Securities Issuers and the International Financial Reporting Standards (IFRS), International Accounting Standards (IAS), IFRIC Interpretations (IFRIC), and SIC Interpretation (SIC) endorsed and issued into effect by the Financial Supervisory Commission of the Republic of China.
Basis for Opinion
We conducted our audit in accordance with the Regulations Governing Auditing and Attestation of Financial Statements by Certified Public Accountants and auditing standards generally accepted in the Republic of China. Our responsibilities under those standards are further described in the Auditors' Responsibilities for the Audit of the Consolidated Financial Statements section of our report. We are independent of the Company in accordance with The Norm of Professional Ethics for Certified Public Accountant of the Republic of China, and we are independent of the parent company and subsidiaries, fulfilling our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Key Audit Matters
Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the consolidated financial statements for the year ended December 31, 2025. These matters were addressed in the context of our audit of the consolidated financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters. Key audit matters for the Company's consolidated financial statements for the year ended
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December 31, 2025 are stated as follows:
Investments accounted for using the equity method
For accounting policies related to investments accounted for using the equity method, please refer to Note 4(10) to the consolidated financial statements; for information on investments accounted for using the equity method, please refer to Note 6(6) to the consolidated financial statements.
Explanation of Key Audit Matters:
The investment accounted for using the equity method for SHINTAI Group as of December 31, 2025 was NT$4,038,709 thousand, representing 72.6% of total assets. As it is considered a significant item in the consolidated financial statements, the investment accounted for using the equity method is identified as a key audit matter.
Audit procedures responsive to the financial statements:
- Assessing the reasonableness of the investment and subsequent evaluation policies formulated by management
- Confirming that transactions are approved and verifying the accuracy of transaction amounts
- Accounting for the investment gains and losses recognized by SHINTAI Group based on the equity holding percentage and the related portion of other comprehensive income
- Obtaining evidence and verifying relevant vouchers
- Evaluating for any impairment indicators as of the balance sheet date
- Assessing whether the relevant disclosures in the financial statement notes by management are appropriate
Other Matters
For some of the investee companies evaluated using the equity method by SHINTAI Group, their financial statements have not been audited by our accountants but by other accountants. Therefore, the opinions expressed by our accountants on the individual financial statements mentioned above, including the amounts and related information disclosed in Note 13 concerning the financial statements of these companies, are based on the audit reports of those other accountants. As of December 31, 2025, the investment in these investee companies evaluated using the equity method amounted to NT$103,692 thousand, representing 1.9% of the total assets. From January 1 to December 31, 2024, the share of profits and losses of related enterprises and joint ventures recognized using the equity method was NT$19,412 thousand, representing 3.8% of total consolidated comprehensive profit and loss.
SHINTAI Group has prepared individual financial reports for the 2025 and 2024 of the Republic of China, and the accountant has issued an unqualified audit report with paragraphs on other matters on record for reference.
Responsibilities of Management and Those Charged with Governance for the Consolidated Financial Statements
Management is responsible for the preparation and fair presentation of the consolidated financial statements in accordance with the Regulations Governing the preparation of Financial Reports by Securities Issuers and the IFRS, IAS, IFRIC, and SIC endorsed and issued into effect by the
22
Financial Supervisory Commission of the Republic of China, and for such internal control as management determines is necessary to enable the preparation of consolidated financial statements that are free from material misstatement, whether due to fraud or error. In preparing the consolidated financial statements, the management is responsible for assessing SHINTAI Group's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate SHINTAI Group or to cease operations, or has no realistic alternative but to do so. Those charged with governance (including Auditors) are responsible for overseeing SHINTAI Group's financial reporting process.
Auditors' Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the consolidated financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the auditing standards generally accepted in the Republic of China will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these consolidated financial statements. As part of an audit in accordance with the auditing standards generally accepted in the Republic of China, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:
-
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
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Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control.
-
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.
-
Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditors' report to the related disclosures in the consolidated financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditors' report. However, future events or conditions may cause SHINTAI Group to cease to continue as a going concern.
-
Evaluate the overall presentation, structure and content of the consolidated financial statements, including the disclosures, and whether the consolidated financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
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- Obtain sufficient and appropriate audit evidence regarding the financial information of the entities or business activities within SHINTAI Group to express an opinion on the consolidated financial statements. We are responsible for the direction, supervision and performance of the audit. We remain solely responsible for our audit opinions.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.
From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the consolidated financial statements for the year ended December 31, 2024 and are therefore the key audit matters. We describe these matters in our auditors' report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.
The engagement partners on the audit resulting in this independent auditors' report are Sung-Yu Lyu and Zi-Yu Chen.
SOLOMON & CO., CPAs.
Taichung, Taiwan Republic of China
March 13, 2026
Notice to Readers
The accompanying consolidated financial statements are intended only to present the consolidated financial position, financial performance and cash flows in accordance with accounting principles and practices generally accepted in the Republic of China and not those of any other jurisdictions. The standards, procedures and practices to audit such consolidated financial statements are those generally applied in the Republic of China. For the convenience of readers, the independent auditors' report and the accompanying consolidated financial statements have been translated into English from the original Chinese version prepared and used in the Republic of China. If there is any conflict between the English version and the original Chinese version or any difference in the interpretation of the two versions, the Chinese-language independent auditors' report and consolidated financial statements shall prevail.
SHINTAI INDUSTRY CO., LTD
1996年8月1日
郵件
郵件簽名及登記簽名：北京子公司
2019年8月1日
13年12月31日
三龍翼
單位：新臺幣仟元
| 代碼 | 資產 | 附註 | 114年12月31日 | 113年12月31日 | ||
|---|---|---|---|---|---|---|
| % | % | |||||
| 流動資產 | ||||||
| 1100 | 現金及約當現金 | 六(一) | $ 85,895 | 1.5 | $ 51,626 | 0.8 |
| 1110 | 透過模益按公允價值衡量之金融資產-流動 | 六(二) | 20 | - | 19 | - |
| 1120 | 透過其他綜合模益按公允價值衡量之金融資產-流動 | 六(五)及八 | 866,502 | 15.6 | 2,002,368 | 30.1 |
| 1150 | 應收票據一淨額 | 六(三) | 154 | - | 845 | - |
| 1170 | 應收帳款一淨額 | 六(三)及七 | 60,519 | 1.1 | 21,218 | 0.3 |
| 1200 | 其他應收款 | 七 | 169 | - | 2,909 | - |
| 130X | 存貨 | 六(四) | 67,284 | 1.2 | 31,158 | 0.5 |
| 1410 | 預付款項 | 27,088 | 0.5 | 2,469 | - | |
| 1470 | 其他流動資產 | 170 | - | 183 | - | |
| 11XX | 流動資產合計 | 1,107,801 | 19.9 | 2,112,795 | 31.7 | |
| 非流動資產 | ||||||
| 1517 | 透過其他綜合模益按公允價值衡量之金融資產-非流動 | 六(五) | 13,959 | 0.3 | 13,660 | 0.2 |
| 1550 | 採用權益法之投資 | 六(六)及八 | 4,038,709 | 72.6 | 4,106,967 | 61.8 |
| 1600 | 不動產、廠房及設備 | 六(七)及八 | 191,518 | 3.4 | 194,813 | 2.9 |
| 1755 | 使用權資產 | 六(八) | 813 | - | 174 | - |
| 1760 | 投資性不動產淨額 | 六(九) | 197,141 | 3.5 | 197,187 | 3.0 |
| 1840 | 遞延所得稅資產 | 六(二十一) | 3,942 | 0.1 | 4,581 | 0.1 |
| 1920 | 存出保證金 | 1,956 | - | 4,989 | 0.1 | |
| 1975 | 淨確定福利資產 | 六(十二) | 115 | - | 115 | - |
| 1990 | 其他非流動資產 | 八 | 5,164 | 0.2 | 14,286 | 0.2 |
| 15XX | 非流動資產合計 | 4,453,317 | 80.1 | 4,536,772 | 68.3 | |
| 1XXX | 資產總計 | $ 5,561,118 | 100.0 | $ 6,649,567 | 100.0 |
後附之附註係本合併財務報告之一部分
（請參閱群智聯合會計師事務所民國115年3月13日會計師查核報告）
量事長：吳安生化科技股份有限公司
經理人：葉文馨
會計主管：王麗雲
代表人：楊淑翔
8
201502062
拆券管理及投资规划分析中心司
宝钢有限责任公司
代码114年度110年度修订日
2015年12月31日
2015年12月31日
单位：新臺幣仟元
| 代碼 | 負債及權益 | 附註 | 114年12月31日 | 113年12月31日 | ||
|---|---|---|---|---|---|---|
| 金額 | % | 金額 | % | |||
| 流動負債 | ||||||
| 2100 | 短期借款 | 六(十) | $ 508,715 | 9.1 | $ 814,876 | 12.3 |
| 2130 | 合約負債-流動 | 六(十五) | 1,431 | - | 14,265 | 0.2 |
| 2170 | 應付帳款 | 七 | 43,464 | 0.8 | 35,005 | 0.5 |
| 2200 | 其他應付款 | 34,784 | 0.6 | 40,733 | 0.6 | |
| 2220 | 其他應付款項-關係人 | 七 | 1,215,083 | 21.8 | 1,529,162 | 23.0 |
| 2230 | 當期所得稅負債 | 192,353 | 3.5 | 116,940 | 1.8 | |
| 2280 | 租賃負債 | 六(八) | 153 | - | 177 | - |
| 2320 | 一年內到期之長期負債 | 六(十一) | 347,000 | 6.2 | 12,000 | 0.2 |
| 2300 | 其他流動負債 | 七 | 2,133 | - | 2,177 | - |
| 21XX | 流動負債合計 | 2,345,116 | 42.0 | 2,565,335 | 38.6 | |
| 非流動負債 | ||||||
| 2540 | 長期銀行借款 | 六(十一) | - | - | 382,240 | 5.7 |
| 2570 | 通訊所得稅負債 | 六(二十一) | 54,303 | 1.0 | 54,303 | 0.8 |
| 2580 | 租賃負債 | 六(八) | 495 | - | - | - |
| 2645 | 存入保證金 | 七 | 127 | - | 127 | - |
| 25XX | 非流動負債合計 | 54,925 | 1.0 | 436,670 | 6.5 | |
| 2XXX | 負債合計 | 2,400,041 | 43.0 | 3,002,005 | 45.1 | |
| 歸屬於母公司第五之權益 | 六(十三) | |||||
| 3100 | 股本 | |||||
| 3110 | 普通股股本-每股面額10元 | 1,885,778 | 33.9 | 1,571,482 | 23.6 | |
| 3200 | 資本公積 | 365,348 | 6.6 | 322,899 | 4.9 | |
| 3300 | 保留盈餘 | |||||
| 3310 | 法定盈餘公積 | 310,773 | 5.6 | 266,136 | 4.0 | |
| 3320 | 特別盈餘公積 | 97,417 | 1.8 | 97,417 | 1.5 | |
| 3350 | 未分配盈餘 | 693,527 | 12.5 | 604,951 | 9.1 | |
| 保留盈餘合計 | 1,101,717 | 19.9 | 968,504 | 14.6 | ||
| 3400 | 其他權益項目 | 六(十三) | 409,945 | 7.4 | 1,277,001 | 19.2 |
| 3500 | 庫藏股票 | 六(十四) | (867,600) | (15.6) | (867,269) | (13.0) |
| 母公司第五權益合計 | 2,895,188 | 52.2 | 3,272,617 | 49.3 | ||
| 非控制權益 | 六(十三) | 265,889 | 4.8 | 374,945 | 5.6 | |
| 3XXX | 權益合計 | 3,161,077 | 57.0 | 3,647,582 | 54.9 | |
| 負債及權益總計 | $ 5,561,118 | 100.0 | $ 6,649,567 | 100.0 |
（請參閱群智聯合會計師事務所民國115年3月13日會計師查核報告）
董事長：吳安生化科技股份有限公司
代表人：楊淑樺
組理人：葉文馨
會計主管：王麗雯
1
將會重要地份有限公司為子公司
子公司全資產表
民國114年3月15日（月）至12月31日
2
單位：新台幣仟元，
惟每股盈餘為元
| 代碼 | 項目 | 附註 | 114年度 | 113年度 | ||
|---|---|---|---|---|---|---|
| 金額 | % | 金額 | % | |||
| 4000 | 營業收入淨額 | 六(十五)及七 | $ 175,778 | 100.0 | $ 112,698 | 100.0 |
| 5000 | 營業成本 | 六(四)、六(十六)及七 | 127,518 | 72.5 | 75,765 | 67.2 |
| 5900 | 營業毛利 | 48,260 | 27.5 | 36,933 | 32.8 | |
| 營業費用 | ||||||
| 6100 | 推銷費用 | 六(十六) | 37,027 | 21.1 | 30,775 | 27.3 |
| 6200 | 管理費用 | 六(十六)及七 | 16,371 | 9.3 | 14,765 | 13.1 |
| 6450 | 預期信用減損損失(利益) | 六(三) | (10,014) | (5.7) | 217 | 0.2 |
| 6000 | 營業費用合計 | 43,384 | 24.7 | 45,757 | 40.6 | |
| 6900 | 營業利益(損失) | 4,876 | 2.8 | (8,824) | (7.8) | |
| 營業外收入及支出 | ||||||
| 7100 | 利息收入 | 六(十七) | 2,799 | 1.6 | 419 | 0.4 |
| 7010 | 其他收入 | 六(十八) | 27,596 | 15.7 | 45,762 | 40.6 |
| 7020 | 其他利益及損失 | 六(十九) | (16,576) | (9.5) | (5,677) | (5.0) |
| 7670 | 減損損失 | 六(六) | (323,143) | (183.8) | (411,424) | (365.1) |
| 7050 | 財務成本 | 六(二十) | (30,035) | (17.1) | (38,985) | (34.6) |
| 7060 | 採用權益法認列之關聯企業損益之份額 | 六(六) | 290,764 | 165.4 | 276,764 | 245.6 |
| 7000 | 營業外收入及支出合計 | (48,595) | (27.7) | (133,141) | (118.1) | |
| 7900 | 稅前淨利(損) | (43,719) | (24.9) | (141,965) | (126.0) | |
| 7950 | 所得稅費用 | 六(二十一) | (49,047) | (27.9) | (19,012) | (16.9) |
| 8200 | 本期淨利(損) | (92,766) | (52.8) | (160,977) | (142.9) | |
| 其他綜合損益 | ||||||
| 8310 | 不重分類至損益之項目 | |||||
| 8316 | 透過其他綜合損益按公允價值衡量之權益工具核算 | (402,722) | (229.1) | 1,613,397 | 1,431.6 | |
| 未實現評價損益 | ||||||
| 8320 | 採用權益法認列之關聯企業之其他綜合損益之份額 | (19,529) | (11.1) | 78,504 | 69.7 | |
| (422,251) | (240.2) | 1,691,901 | 1,501.3 | |||
| 8360 | 後續可能重分類至損益之項目 | |||||
| 8370 | 採用權益法認列之關聯企業之其他綜合損益之份額 | (134) | (0.1) | 8,587 | 7.6 | |
| 8300 | 本期其他綜合損益(稅後淨額) | (422,385) | (240.3) | 1,700,488 | 1,508.9 | |
| 8500 | 本期綜合損益總額 | $ (515,151) | (293.1) | $ 1,539,511 | 1,366.0 | |
| 8600 | 淨利(損)歸屬予 | |||||
| 8610 | 母公司業主 | $ (2,937) | (1.7) | $ 7,191 | 6.4 | |
| 8620 | 非控制權益 | (89,829) | (51.1) | (168,168) | (146.2) | |
| $ (92,766) | (52.8) | $ (160,977) | (142.8) | |||
| 8700 | 綜合損益總額歸屬予 | |||||
| 8710 | 母公司業主 | $ (339,409) | (193.1) | $ 1,617,236 | 1,435.0 | |
| 8720 | 非控制權益 | (175,742) | (100.0) | (77,725) | (69.0) | |
| $ (515,151) | (293.1) | $ 1,539,511 | 1,366.0 | |||
| 每股盈餘(虧損) | ||||||
| 9750 | 基本每股盈餘(虧損) | 六(二十二) | $ (0.03) | $ 0.06 |
（請參閱野智聯合會計師事務所民國115年3月13日會計師查核報告）
董事長：具安生化科技股份有限公司
代表人：楊淑樺
經理
陳茜
經理人：葉文藜
文芸
羅果
會計主管：王麗雯
10
1
1
1
1
1
1
1
1
单位：新台幣仟元
| 股东 | 供货 | 股 | 供应 | 其他股 | 股 | 其他 | 股 | 股 | ||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 普通股股东 | 营业公债 | 法定盈利公债 | 待付盈利公债 | 未分配盈利 | 股价管理费用转换盈利 | 营业公债盈利 | 普通股股东 | 普通股股东 | 非股 | 股 | 股 | |
| 113年1月1日结股 | $ 1,496,648 | $ 286,944 | $ 265,436 | $ 97,417 | $ 312,944 | $ 155 | $ 113,095 | $ (841,383) | $ 193,712 | $ 1,914,968 | ||
| 盈利指数及分配 | ||||||||||||
| 法定盈利公债 | - | - | 4,700 | - | (4,700) | - | - | - | - | - | - | - |
| 普通股现金股利 | - | - | - | - | (74,932) | - | - | - | - | - | (74,932) | |
| 普通股股息股利 | 74,034 | - | - | - | (74,934) | - | - | - | - | - | - | - |
| 结转股益法股利之股份合算及合营之销售数 | - | 2,308 | - | - | (7,111) | - | - | - | - | - | (4,822) | |
| 113年度净利 | - | - | - | - | 7,181 | - | - | - | (166,168) | (165,977) | ||
| 113年度其他综合股益 | - | - | - | - | 2,011 | 7,572 | 1,606,492 | - | 90,443 | 1,705,498 | ||
| 子公司融入母公司股票使用基础股支票 | - | - | - | - | - | - | - | (25,006) | (23,220) | (48,195) | ||
| 股前予子公司股利调整营业公债 | - | 39,647 | - | - | - | - | - | - | - | 38,647 | ||
| 股分流消息地综合股益母公司债值披露之股益工具 | - | - | - | - | 444,283 | - | (444,283) | - | - | - | ||
| 非控制股益净销售数 | - | - | - | - | - | - | - | - | 202,178 | 202,178 | ||
| 113年12月31日结股 | $ 1,573,482 | $ 322,090 | $ 266,136 | $ 97,437 | $ 604,951 | $ 7,727 | $ 1,399,274 | $ (807,208) | $ 374,945 | $ 3,647,582 | ||
| 114年1月1日结股 | $ 1,573,482 | $ 322,090 | $ 266,136 | $ 97,437 | $ 604,951 | $ 7,727 | $ 1,399,274 | $ (807,208) | $ 374,945 | $ 3,647,582 | ||
| 盈利指数及分配 | ||||||||||||
| 法定盈利公债 | - | - | 44,037 | - | (44,037) | - | - | - | - | - | - | |
| 普通股现金股利 | - | - | - | - | (78,574) | - | - | - | - | - | (78,574) | |
| 普通股股息股利 | 314,296 | - | - | - | (314,296) | - | - | - | - | - | - | |
| 结转股益法股利之股份合算及合营之销售数 | - | 678 | - | - | (1,564) | - | - | - | - | - | (806) | |
| 114年度净利 | - | - | - | - | (2,937) | - | - | - | (89,020) | (92,706) | ||
| 114年度其他综合股益 | - | - | - | - | (70) | (114) | (336,288) | - | (85,913) | (422,385) | ||
| 子公司融入母公司股票使用基础股支票 | - | - | - | - | - | - | - | (331) | (285) | (836) | ||
| 股前予子公司股利调整营业公债 | - | 41,771 | - | - | - | - | - | - | - | 41,771 | ||
| 股分流消息地综合股益母公司债值披露之股益工具 | - | - | - | - | 530,654 | - | (530,654) | - | - | - | ||
| 非控制股益净销售数 | - | - | - | - | - | - | - | - | 66,981 | 66,981 | ||
| 114年12月31日结股 | $ 1,895,770 | $ 365,348 | $ 310,773 | $ 97,417 | $ 693,527 | $ 7,613 | $ 402,332 | $ (807,600) | $ 365,880 | $ 3,161,077 |
股份之回归依本合营利得股份之一部分
（结异期明智结合會计师事势所负债115年3月13日会计师系统结余）
董事长：具有生化科技股份有限公司
代表人：杨伟绥
经理人：翁文昌
会计主管：王晨雯
11
興泰實業股份有限公司及子公司
合肥投資集團
民國114年度113年1月3日至12月31日
單位：新臺幣仟元
| 114年度 | 113年度 | |
|---|---|---|
| 營業活動之現金流量： | ||
| 本期稅前淨利(損) | $ (43,719) | $ (141,965) |
| 調整項目： | ||
| 收益費損項目 | ||
| 折舊費用 | 3,412 | 2,670 |
| 攤銷費用 | 8 | 174 |
| 預期信用減損損失(利益)數 | (10,014) | 217 |
| 透過損益按公允價值衡量金融資產及負債之淨損失(利益) | (1) | 1 |
| 利息費用 | 30,035 | 38,985 |
| 利息收入 | (2,799) | (419) |
| 股利收入 | (6,774) | (21,483) |
| 採權益法認列之關聯企業及合資利益之份額 | (290,764) | (276,764) |
| 處分及報廢不動產、廠房及設備利益 | (268) | (15) |
| 處分投資損失(利益) | 16,335 | (1,657) |
| 金融資產減損損失 | 323,143 | 411,424 |
| 收益費損項目合計 | 62,313 | 153,133 |
| 與營業活動相關之資產/負債變動數 | ||
| 與營業活動相關之資產之淨變動： | ||
| 應收票據 | 936 | 2,138 |
| 應收帳款 | (29,532) | 22,727 |
| 其他應收款 | 2,839 | 12,604 |
| 存貨 | (36,126) | (18,244) |
| 預付款項 | (25,569) | 752 |
| 其他流動資產 | (31) | (8,662) |
| 合約負債 | (12,834) | 9,675 |
| 應付票據 | — | (322) |
| 應付帳款 | 8,459 | 4,669 |
| 其他應付款 | (6,790) | (2,408) |
| 其他流動負債 | — | — |
| 與營業活動相關之資產及負債之淨變動合計 | (98,648) | 22,929 |
| 調整項目合計 | (36,335) | 176,062 |
| 營運之現金流入(出) | (80,054) | 34,097 |
| 收取之利息 | 2,799 | 419 |
| 支付之利息 | (29,194) | (40,019) |
| 支付之所得稅 | (31,549) | (22,421) |
| 營業活動之淨現金流入(出) | (137,998) | (27,924) |
（接次頁）
| 114年度 | 113年度 | |
|---|---|---|
| 投資活動之現金流量： | ||
| 取得透過其他綜合損益按公允價值衡量之金融資產 | (106,455) | (1,080,083) |
| 處分透過其他綜合損益按公允價值衡量之金融資產 | 948,203 | 1,704,718 |
| 取得採用權益法之投資 | (75,912) | (1,078,013) |
| 處分採用權益法之投資 | 65,291 | 77,387 |
| 取得不動產、廠房及設備 | — | (24,670) |
| 處分不動產、廠房及設備 | 286 | 33 |
| 取得投資性不動產 | — | (141,873) |
| 存出保證金(增加)減少 | 3,033 | (32) |
| 其他應收款(增加) | — | 1,248 |
| 其他應收款-關係人 | — | 39,497 |
| 收取之股利 | 16,111 | 94,868 |
| 其他資產增加 | (138) | — |
| 其他投資活動減少 | 9,252 | (13,986) |
| 投資活動之淨現金流入(出) | 859,671 | (420,906) |
| 籌資活動之現金流量： | ||
| 短期借款 | (306,161) | (4,333) |
| 應付短期票券 | — | (29,975) |
| 存入保證金增加 | — | 40 |
| 其他應付款-關係人 | (314,079) | 552,599 |
| 發放現金股利 | (36,803) | (35,186) |
| 償還長期借款 | (47,240) | (12,000) |
| 租賃本金償還 | (356) | (298) |
| 庫藏股股票買回成本 | (626) | (49,106) |
| 非控制權益變動 | 17,861 | 17,010 |
| 籌資活動之淨現金流入(出) | (687,404) | 438,751 |
| 本期現金及約當現金增加(減少)數 | 34,269 | (10,079) |
| 期初現金及約當現金餘額 | 51,626 | 61,705 |
| 期末現金及約當現金餘額 | $ 85,895 | $ 51,626 |
後附之附註係本合併財務報告之一部分
（請參閱群智聯合會計師事務所民國115年3月13日會計師查核報告）
董事長：吳安生化科技股份有限公司
代表人：楊淑樺
經理人：葉文羅
會計主管：王麗雯
The impact of this allotment on the company's operating performance, earnings per share and shareholders' return on investment:
- According to "Regulations Governing the Publication of Financial Forecasts of Public Companies" and Securities and Futures Bureau on February 1, 2000, (89) Tai Cai Zheng (1) Zi No. 00371 letter stipulates that because the company has not prepared and announced the financial forecast for 2024, it is not necessary to disclose this information.
Employee remuneration and directors and supervisors remuneration and other related information:
- the Company's Articles of Incorporation, the remuneration to employees, NT$100,000 and the remuneration to directors, NT$100,000.
- The number of shares proposed to be allotted to employee stock compensation and its proportion to capital increase from surplus: no such situation
- The above-mentioned remuneration for directors and supervisors and employees has been expensed in 2025, and there is no difference between the amount of expenses listed in the account and the distribution amount decided by the board of directors. After considering the resolution to distribute employee remuneration and remuneration for directors and supervisors, resulting in an earnings per share of -0.6NT dollars.
31
Shin Tai Industry Co., Ltd the numbers of shares actually held by all directors
04/21/2025
| Title | Name | Election date | Term ends | Shareholding at the time of election | Shareholding now | ||
|---|---|---|---|---|---|---|---|
| Shareholding g | % | Shareholding | % | ||||
| Director | Mei Ann Biochemical Technology Co., Ltd | ||||||
| Representative: Wu, Jin-Quan | 02.06.2026 | 02.05.2029 | 19,184,620 | 10.17% | 19,184,620 | 10.17% | |
| Director | Tong Ann Chemicals Co., Ltd | ||||||
| Representative: Lan, Zhi-Ren | 02.06.2026 | 02.05.2029 | 33,988,650 | 18.02% | 33,988,650 | 18.02% | |
| Director | Shin Fong Trading Co., Ltd. | 02.06.2026 | 02.05.2029 | 6,156,954 | 3.26% | 6,156,954 | 3.26% |
| Director | Lin, Ming-Shih | 02.06.2026 | 02.05.2029 | 0 | 0% | 0 | 0% |
| Independent Director | Huang, Shih-Ping | 02.06.2026 | 02.05.2029 | 0 | 0% | 0 | 0% |
| Independent Director | Sun,Mei-Lun | 02.06.2026 | 02.05.2029 | 0 | 0% | 0 | 0% |
| Independent Director | Zou,Guei-Jian | 02.06.2026 | 02.05.2029 | 0 | 0% | 0 | 0% |
| Shares held by all directors total | 59,333,824 | 31.45% | 59,333,824 |
As required under article 26 of the Securities and Exchange Law and Provisions on Shareholding Ratio of Directors of
Public Offering Companies and Implementation Rules for Checking :
- As of the date on which the transfer of shareholdings is suspended for the present shareholders', total of 188,577,836 shares issued.
- the minimum number of shares held by all directors of Shin Tai Industry Co., Ltd shall not be less than 11,314,670 shares.
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