YAGEO — Interim / Quarterly Report 2024

May 15, 2024

公開資訊觀測站

合併資產負債表

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本公司採 月制會計年度(空白表曆年制)
註:各會計項目金額之百分比,係採四捨五入法計算

| 民國113年第1季 | | | | | | | | |
| --- | --- | --- | --- | --- | --- | --- |
| 單位：新台幣仟元 | | | | | | | | |
| 會計項目 | 113年03月31日 | | 112年12月31日 | | 112年03月31日 | |
| | 金額 | % | 金額 | % | 金額 | % |
| 流動資產 | | | | | | |
| 現金及約當現金 | 47,193,660 | 13.77 | 52,951,458 | 15.98 | 46,866,082 | 16.37 |
| 透過損益按公允價值衡量之金融資產－流動 | 3,361,041 | 0.98 | 3,855,516 | 1.16 | 2,116,460 | 0.74 |
| 按攤銷後成本衡量之金融資產－流動 | 33,334,355 | 9.72 | 19,119,964 | 5.77 | 16,165,394 | 5.65 |
| 避險之金融資產－流動 | 1,512,654 | 0.44 | 1,329,627 | 0.40 | 341,767 | 0.12 |
| 應收票據淨額 | 219,205 | 0.06 | 82,232 | 0.02 | 138,338 | 0.05 |
| 應收帳款淨額 | 21,203,160 | 6.19 | 20,309,456 | 6.13 | 20,121,329 | 7.03 |
| 其他應收款淨額 | 3,344,059 | 0.98 | 3,510,897 | 1.06 | 1,821,194 | 0.64 |
| 存貨 | 26,577,532 | 7.75 | 27,175,940 | 8.20 | 25,295,012 | 8.84 |
| 預付款項 | 2,993,827 | 0.87 | 2,536,800 | 0.77 | 2,776,362 | 0.97 |
| 其他流動資產 | 561,148 | 0.16 | 338,176 | 0.10 | 690,229 | 0.24 |
| 流動資產合計 | 140,300,641 | 40.93 | 131,210,066 | 39.59 | 116,332,167 | 40.64 |
| 非流動資產 | | | | | | |
| 透過損益按公允價值衡量之金融資產－非流動 | 737,911 | 0.22 | 1,244,059 | 0.38 | 1,291,155 | 0.45 |
| 透過其他綜合損益按公允價值衡量之金融資產－非流動 | 1,611,084 | 0.47 | 1,665,946 | 0.50 | 855,298 | 0.30 |
| 按攤銷後成本衡量之金融資產－非流動 | 26,122,784 | 7.62 | 25,582,218 | 7.72 | 20,745,453 | 7.25 |
| 避險之金融資產－非流動 | 6,434 | 0.00 | 1,156 | 0.00 | 779,838 | 0.27 |
| 採用權益法之投資 | 5,082,336 | 1.48 | 5,385,716 | 1.62 | 3,343,831 | 1.17 |
| 不動產、廠房及設備 | 67,958,917 | 19.83 | 67,771,677 | 20.45 | 62,961,506 | 22.00 |
| 使用權資產 | 1,692,866 | 0.49 | 1,820,104 | 0.55 | 1,246,202 | 0.44 |
| 投資性不動產淨額 | 35,727 | 0.01 | 35,434 | 0.01 | 36,734 | 0.01 |
| 無形資產 | 94,752,348 | 27.64 | 92,229,284 | 27.83 | 71,629,128 | 25.02 |
| 遞延所得稅資產 | 3,485,709 | 1.02 | 3,535,495 | 1.07 | 3,500,681 | 1.22 |
| 其他非流動資產 | 997,538 | 0.29 | 967,215 | 0.29 | 3,526,462 | 1.23 |
| 非流動資產合計 | 202,483,654 | 59.07 | 200,238,304 | 60.41 | 169,916,288 | 59.36 |
| 資產總額 | 342,784,295 | 100.00 | 331,448,370 | 100.00 | 286,248,455 | 100.00 |
| 流動負債 | | | | | | |
| 短期借款 | 16,550,835 | 4.83 | 17,672,842 | 5.33 | 11,028,704 | 3.85 |
| 應付短期票券 | 47,832,214 | 13.95 | 43,058,867 | 12.99 | 35,385,619 | 12.36 |
| 透過損益按公允價值衡量之金融負債－流動 | 21,514 | 0.01 | 139,104 | 0.04 | 128,741 | 0.04 |
| 避險之金融負債－流動 | 1,398,689 | 0.41 | 1,200,811 | 0.36 | 0 | 0.00 |
| 應付票據 | 47,155 | 0.01 | 45,790 | 0.01 | 532 | 0.00 |
| 應付帳款 | 14,487,895 | 4.23 | 15,070,326 | 4.55 | 13,195,350 | 4.61 |
| 其他應付款 | 28,965,472 | 8.45 | 20,851,481 | 6.29 | 25,369,793 | 8.86 |
| 本期所得稅負債 | 5,806,408 | 1.69 | 5,273,508 | 1.59 | 5,076,613 | 1.77 |
| 租賃負債－流動 | 377,106 | 0.11 | 376,289 | 0.11 | 305,936 | 0.11 |
| 其他流動負債 | 5,959,912 | 1.74 | 11,650,716 | 3.52 | 10,000,058 | 3.49 |
| 流動負債合計 | 121,447,200 | 35.43 | 115,339,734 | 34.80 | 100,491,346 | 35.11 |
| 非流動負債 | | | | | | |
| 避險之金融負債－非流動 | 2,917 | 0.00 | 267 | 0.00 | 892,681 | 0.31 |
| 應付公司債 | 18,802,515 | 5.49 | 18,785,473 | 5.67 | 14,665,953 | 5.12 |
| 長期借款 | 46,939,810 | 13.69 | 44,549,314 | 13.44 | 34,870,072 | 12.18 |
| 遞延所得稅負債 | 7,759,277 | 2.26 | 6,471,926 | 1.95 | 5,078,365 | 1.77 |
| 租賃負債－非流動 | 1,221,382 | 0.36 | 1,352,321 | 0.41 | 816,477 | 0.29 |
| 其他非流動負債 | 8,135,596 | 2.37 | 8,350,215 | 2.52 | 8,092,548 | 2.83 |
| 非流動負債合計 | 82,861,497 | 24.17 | 79,509,516 | 23.99 | 64,416,096 | 22.50 |
| 負債總額 | 204,308,697 | 59.60 | 194,849,250 | 58.79 | 164,907,442 | 57.61 |
| 歸屬於母公司業主之權益 | | | | | | |
| 股本 | | | | | | |
| 普通股股本 | 4,235,407 | 1.24 | 4,231,455 | 1.28 | 4,214,542 | 1.47 |
| 債券換股權利證書 | 113 | 0.00 | 3,952 | 0.00 | 6,530 | 0.00 |
| 股本合計 | 4,235,520 | 1.24 | 4,235,407 | 1.28 | 4,221,072 | 1.47 |
| 資本公積 | | | | | | |
| 資本公積－發行溢價 | 41,730,540 | 12.17 | 41,725,413 | 12.59 | 41,545,557 | 14.51 |
| 資本公積－庫藏股票交易 | 8,016 | 0.00 | 8,016 | 0.00 | 0 | 0.00 |
| 資本公積－採用權益法認列關聯企業及合資股權淨值之變動數 | 146,795 | 0.04 | 145,730 | 0.04 | 157,805 | 0.06 |
| 資本公積－認股權 | 252,865 | 0.07 | 253,131 | 0.08 | 262,465 | 0.09 |
| 資本公積－限制員工權利股票 | 128,883 | 0.04 | 128,883 | 0.04 | 0 | 0.00 |
| 資本公積合計 | 42,267,099 | 12.33 | 42,261,173 | 12.75 | 41,965,827 | 14.66 |
| 保留盈餘 | | | | | | |
| 法定盈餘公積 | 12,586,364 | 3.67 | 12,586,364 | 3.80 | 10,694,034 | 3.74 |
| 特別盈餘公積 | 610,919 | 0.18 | 610,919 | 0.18 | 9,911,736 | 3.46 |
| 未分配盈餘（或待彌補虧損） | 73,622,805 | 21.48 | 77,399,118 | 23.35 | 56,623,383 | 19.78 |
| 保留盈餘合計 | 86,820,088 | 25.33 | 90,596,401 | 27.33 | 77,229,153 | 26.98 |
| 其他權益 | | | | | | |
| 國外營運機構財務報表換算之兌換差額 | 5,356,272 | 1.56 | -511,755 | -0.15 | -960,096 | -0.34 |
| 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 | 85,473 | 0.02 | 140,335 | 0.04 | 28,612 | 0.01 |
| 避險工具之損益 | -193,641 | -0.06 | 3,929 | 0.00 | 680,646 | 0.24 |
| 其他權益－其他 | -71,093 | -0.02 | -82,303 | -0.02 | 0 | 0.00 |
| 其他權益合計 | 5,177,011 | 1.51 | -449,794 | -0.14 | -250,838 | -0.09 |
| 庫藏股票 | -2,030,720 | -0.59 | -2,030,720 | -0.61 | -2,030,720 | -0.71 |
| 歸屬於母公司業主之權益合計 | 136,468,998 | 39.81 | 134,612,467 | 40.61 | 121,134,494 | 42.32 |
| 非控制權益 | 2,006,600 | 0.59 | 1,986,653 | 0.60 | 206,519 | 0.07 |
| 權益總額 | 138,475,598 | 40.40 | 136,599,120 | 41.21 | 121,341,013 | 42.39 |
| 負債及權益總計 | 342,784,295 | 100.00 | 331,448,370 | 100.00 | 286,248,455 | 100.00 |
| 預收股款（權益項下）之約當發行股數（單位：股） | 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） | 3,985,760 | | 3,985,760 | | 3,985,760 | |