財(cái)務(wù)分析表

1、56三﹑財(cái)務(wù)分析（一）臺(tái)積公司財(cái)務(wù)結(jié)構(gòu)償債能力經(jīng)營(yíng)能力獲利能力現(xiàn)金流量槓桿度負(fù)債占資產(chǎn)比率（％）長(zhǎng)期資金占固定資產(chǎn)比率（％）流動(dòng)比率（％）速動(dòng)比率（％）利息保障倍數(shù)（次）應(yīng)收款項(xiàng)週轉(zhuǎn)率（次）平均收現(xiàn)日數(shù)存貨週轉(zhuǎn)率（次）平均銷(xiāo)貨日數(shù)應(yīng)付款項(xiàng)週轉(zhuǎn)率（次）固定資產(chǎn)週轉(zhuǎn)率（次）總資產(chǎn)週轉(zhuǎn)率（次）資產(chǎn)報(bào)酬率（％）股東權(quán)益報(bào)酬率（％）營(yíng)業(yè)利益佔(zhàn)實(shí)收資本比率（％）稅前利益佔(zhàn)實(shí)收資本比率（％）純益率（％）每股盈餘（元）（註一）現(xiàn)金流量比率（％）現(xiàn)金流量

2、允當(dāng)比率（％）現(xiàn)金再投資比率（％）營(yíng)運(yùn)槓桿度財(cái)務(wù)槓桿度民國(guó)九十年17.44139.76252.48211.925.845.3268.619.1939.7011.520.580.374.765.379.565.8811.500.58284.27105.7316.006.141.13民國(guó)九十一年20.04154.30304.07264.1112.799.0940.1511.5731.5520.720.740.446.637.5417.151

3、3.6113.430.87302.59122.7217.883.881.07民國(guó)九十二年16.95192.53519.11478.3830.679.1939.7412.1430.0614.411.070.5112.6715.1225.9825.1823.411.90355.85145.4217.713.211.03民國(guó)九十三年18.17185.42286.40261.9257.679.3539.0411.6331.3914.391.12

4、0.5321.1625.3637.3439.4736.063.73236.94149.9418.122.461.02民國(guó)九十四年12.20218.42613.84560.9339.628.0845.189.8237.1914.241.240.5219.2322.1637.6137.9435.373.79467.55150.8412.482.301.03最近兩年度各項(xiàng)財(cái)務(wù)比率增減變動(dòng)達(dá)20%以上者，說(shuō)明如下：1.負(fù)債占資產(chǎn)比率減少33%：

5、主要係應(yīng)付設(shè)備款減少及償還部分公司債致流動(dòng)負(fù)債減少所致。2.流動(dòng)比率及速動(dòng)比率皆增加114%：主要係現(xiàn)金及約當(dāng)現(xiàn)金增加以及流動(dòng)負(fù)債減少所致。3.利息保障倍數(shù)減少31%：主要係換匯換利合約利息費(fèi)用增加所致。4.現(xiàn)金流量比率增加97%：主要係流動(dòng)負(fù)債減少所致。5.現(xiàn)金再投資比率減少31%：主要係固定資產(chǎn)毛額、營(yíng)運(yùn)資金及現(xiàn)金股利增加所致。註一：按盈餘轉(zhuǎn)增資比率及員工紅利配股比率追溯調(diào)整後之每股盈餘。註二：以前年度若干科目經(jīng)重新分類(lèi)，俾配合本年

6、度財(cái)務(wù)報(bào)表之表達(dá)。財(cái)務(wù)比例計(jì)算公式如下：1.財(cái)務(wù)結(jié)構(gòu)(1)負(fù)債占資產(chǎn)比率=負(fù)債總額／資產(chǎn)總額(2)長(zhǎng)期資金占固定資產(chǎn)比率＝（股東權(quán)益淨(jìng)額＋長(zhǎng)期負(fù)債）／固定資產(chǎn)淨(jìng)額2.償債能力(1)流動(dòng)比率＝流動(dòng)資產(chǎn)／流動(dòng)負(fù)債(2)速動(dòng)比率＝（流動(dòng)資產(chǎn)－存貨－預(yù)付費(fèi)用）／流動(dòng)負(fù)債(3)利息保障佔(zhàn)數(shù)＝所得稅及利息費(fèi)用前純益／本期利息支出3.經(jīng)營(yíng)能力(1)應(yīng)收款項(xiàng)（包括應(yīng)收帳款與因營(yíng)業(yè)而＝銷(xiāo)貨淨(jìng)額／平均應(yīng)收款項(xiàng)（包括應(yīng)收帳款與因營(yíng)業(yè)而產(chǎn)生產(chǎn)生之應(yīng)收票據(jù)）週轉(zhuǎn)

7、率之應(yīng)收票據(jù)）餘額(2)平均收現(xiàn)日數(shù)＝365／應(yīng)收款項(xiàng)週轉(zhuǎn)率(3)存貨週轉(zhuǎn)率＝銷(xiāo)貨成本／平均存貨(4)平均銷(xiāo)貨日數(shù)＝365／存貨週轉(zhuǎn)率(5)應(yīng)付款項(xiàng)（包括應(yīng)付帳款與因營(yíng)業(yè)而=銷(xiāo)貨成本／各期平均應(yīng)付款項(xiàng)（包括應(yīng)付帳款與因營(yíng)業(yè)而產(chǎn)生之應(yīng)付票據(jù)）週轉(zhuǎn)率產(chǎn)生之應(yīng)付票據(jù)）餘額(6)固定資產(chǎn)週轉(zhuǎn)率＝銷(xiāo)貨淨(jìng)額／固定資產(chǎn)淨(jìng)額(7)總資產(chǎn)週轉(zhuǎn)率＝銷(xiāo)貨淨(jìng)額／資產(chǎn)總額4.獲利能力(1)資產(chǎn)報(bào)酬率＝〔稅後純益＋利息費(fèi)用（１－稅率）〕／平均資產(chǎn)總額(2)股東權(quán)益

8、報(bào)酬率＝稅後純益／平均股東權(quán)益淨(jìng)額(3)營(yíng)業(yè)利益佔(zhàn)實(shí)收資本比率＝營(yíng)業(yè)利益／實(shí)收資本額(4)稅前利益佔(zhàn)實(shí)收資本比率＝稅前利益／實(shí)收資本額(5)純益率＝稅後純益／銷(xiāo)貨淨(jìng)額(6)每股盈餘＝（稅後純益－特別股股利）／加權(quán)平均己發(fā)行股數(shù)5.現(xiàn)金流量(1)現(xiàn)金流量比率＝營(yíng)業(yè)活動(dòng)淨(jìng)現(xiàn)金流量／流動(dòng)負(fù)債(2)淨(jìng)現(xiàn)金流量允當(dāng)比率＝最近五年度營(yíng)業(yè)活動(dòng)淨(jìng)現(xiàn)金流量／最近五年度（資本支出存貨增加額現(xiàn)金股利）(3)現(xiàn)金再投資比率＝（營(yíng)業(yè)活動(dòng)淨(jìng)現(xiàn)金流量－現(xiàn)金股利）／（

9、固定資產(chǎn)毛額＋長(zhǎng)期投資＋其他資產(chǎn)＋營(yíng)運(yùn)資金）6.槓桿度(1)營(yíng)運(yùn)槓桿度=（營(yíng)業(yè)收入淨(jìng)額－變動(dòng)營(yíng)業(yè)成本及費(fèi)用）／營(yíng)業(yè)利益(2)財(cái)務(wù)槓桿度=營(yíng)業(yè)利益／（營(yíng)業(yè)利益－利息費(fèi)用）最近五年度財(cái)務(wù)資料57財(cái)務(wù)結(jié)構(gòu)償債能力經(jīng)營(yíng)能力獲利能力現(xiàn)金流量槓桿度負(fù)債占資產(chǎn)比率（％）長(zhǎng)期資金占固定資產(chǎn)比率（％）流動(dòng)比率（％）速動(dòng)比率（％）利息保障倍數(shù)（次）應(yīng)收款項(xiàng)週轉(zhuǎn)率（次）平均收現(xiàn)日數(shù)存貨週轉(zhuǎn)率（次）平均售貨日數(shù)應(yīng)付款項(xiàng)週轉(zhuǎn)率（次）固定資產(chǎn)週轉(zhuǎn)率（次）總資產(chǎn)週轉(zhuǎn)

10、率（次）資產(chǎn)報(bào)酬率（％）股東權(quán)益報(bào)酬率（％）佔(zhàn)實(shí)收資本比率—營(yíng)業(yè)利益（％）佔(zhàn)實(shí)收資本比率—稅前利益（％）純益率（％）每股盈餘（元）（註一）現(xiàn)金流量比率（％）現(xiàn)金流量允當(dāng)比率（％）現(xiàn)金再投資比率（％）營(yíng)運(yùn)槓桿度財(cái)務(wù)槓桿度民國(guó)九十年24.34128.82212.43174.783.825.6065.178.1644.7513.600.500.344.545.397.055.9511.540.58227.4888.1015.868.181.3

11、3民國(guó)九十一年24.22140.48257.43223.6810.549.6437.8610.4634.8923.500.660.426.337.5315.8613.6613.300.87247.31106.3717.814.151.09民國(guó)九十二年19.17175.65547.46502.2026.149.4438.6510.9833.2415.430.960.5012.3015.1225.3125.2523.281.90381.44

12、132.5917.973.231.04民國(guó)九十三年20.10166.58288.57261.6253.929.5638.1810.2135.7414.750.990.5120.6825.3538.0539.5535.903.73239.60146.1818.542.381.02民國(guó)九十四年14.10194.69604.33549.5836.408.0845.208.9140.9414.371.090.5118.8922.1536.783

13、8.1235.133.79447.05154.4812.622.311.03最近兩年度各項(xiàng)財(cái)務(wù)比率增減變動(dòng)達(dá)20%以上者，說(shuō)明如下：1.負(fù)債占資產(chǎn)比率減少30%：主要係應(yīng)付設(shè)備款減少及償還部分公司債，致流動(dòng)負(fù)債減少所致。2.流動(dòng)比率與速動(dòng)比率均增加約109%：主要係現(xiàn)金及約當(dāng)現(xiàn)金增加以及流動(dòng)負(fù)債減少所致。3.利息保障倍數(shù)減少32%：主要係換匯換利合約利息費(fèi)用增加所致。4.現(xiàn)金流量比率增加87%：主要係流動(dòng)負(fù)債減少所致。5.現(xiàn)金再投資比率

14、減少32%：主要係固定資產(chǎn)毛額、營(yíng)運(yùn)資金及現(xiàn)金股利增加所致。註一：按盈餘轉(zhuǎn)增資比率及員工紅利配股比率追溯調(diào)整後之每股盈餘。註二：以前年度若干科目經(jīng)重新分類(lèi)，俾配合本年度財(cái)務(wù)報(bào)表之表達(dá)。財(cái)務(wù)比例計(jì)算公式如下：1.財(cái)務(wù)結(jié)構(gòu)(1)負(fù)債占資產(chǎn)比率=負(fù)債總額／資產(chǎn)總額(2)長(zhǎng)期資金占固定資產(chǎn)比率＝（股東權(quán)益淨(jìng)額＋長(zhǎng)期負(fù)債）／固定資產(chǎn)淨(jìng)額2.償債能力(1)流動(dòng)比率＝流動(dòng)資產(chǎn)／流動(dòng)負(fù)債(2)速動(dòng)比率＝（流動(dòng)資產(chǎn)－存貨－預(yù)付費(fèi)用）／流動(dòng)負(fù)債(3)利息保

15、障佔(zhàn)數(shù)＝所得稅及利息費(fèi)用前純益／本期利息支出3.經(jīng)營(yíng)能力(1)應(yīng)收款項(xiàng)（包括應(yīng)收帳款與因營(yíng)業(yè)而＝銷(xiāo)貨淨(jìng)額／平均應(yīng)收款項(xiàng)（包括應(yīng)收帳款與因營(yíng)業(yè)而產(chǎn)生產(chǎn)生之應(yīng)收票據(jù)）週轉(zhuǎn)率之應(yīng)收票據(jù)）餘額(2)平均收現(xiàn)日數(shù)＝365／應(yīng)收款項(xiàng)週轉(zhuǎn)率(3)存貨週轉(zhuǎn)率＝銷(xiāo)貨成本／平均存貨(4)平均銷(xiāo)貨日數(shù)＝365／存貨週轉(zhuǎn)率(5)應(yīng)付款項(xiàng)（包括應(yīng)付帳款與因營(yíng)業(yè)而=銷(xiāo)貨成本／各期平均應(yīng)付款項(xiàng)（包括應(yīng)付帳款與因營(yíng)業(yè)而產(chǎn)生之應(yīng)付票據(jù)）週轉(zhuǎn)率產(chǎn)生之應(yīng)付票據(jù)）餘額(6)固

16、定資產(chǎn)週轉(zhuǎn)率＝銷(xiāo)貨淨(jìng)額／固定資產(chǎn)淨(jìng)額(7)總資產(chǎn)週轉(zhuǎn)率＝銷(xiāo)貨淨(jìng)額／資產(chǎn)總額4.獲利能力(1)資產(chǎn)報(bào)酬率＝〔稅後純益＋利息費(fèi)用（１－稅率）〕／平均資產(chǎn)總額(2)股東權(quán)益報(bào)酬率＝稅後純益／平均股東權(quán)益淨(jìng)額(3)營(yíng)業(yè)利益佔(zhàn)實(shí)收資本比率＝營(yíng)業(yè)利益／實(shí)收資本額(4)稅前利益佔(zhàn)實(shí)收資本比率＝稅前利益／實(shí)收資本額(5)純益率＝稅後純益／銷(xiāo)貨淨(jìng)額(6)每股盈餘＝（稅後純益－特別股股利）／加權(quán)平均己發(fā)行股數(shù)5.現(xiàn)金流量(1)現(xiàn)金流量比率＝營(yíng)業(yè)活動(dòng)淨(jìng)現(xiàn)金流