聯陽半導體股份有限公司財務報表暨會計師核閱報告

3014
13
03-5798658
-1-
3
1
2
3
4
5
6
( )
7
( )
8-15
( )
15
( )
15-30
( )
31
( )
31
( )
31
( )
32
( )
32
( )
(
1
32-35
2
35
)
1.
36
2.
37
3.
38
-2-
(
)
(
)
538
529
1
1.05
1
0.41
0.26
-
IC
-
-7-
1
( )
1.
2.
(1)
(2)
3.
(1)
(2)
-8 -
( )
(3)
A.
B.
( )
( )
4.
5.
A.
B.
6.
(1)
(2)
-9 -
( )
(3)
(4)
(5)
7.
(1)
(2)
3-40
3-5
3
3
3-5
3
- 10 -
( )
8.
(1)
(2)
(3)
(A)
(B)
(C)
a.
b.
c.
d.
e.
f.
- 11 -
( )
3
3-10
5
9.
10.
11.
12.
(
)
- 12 -
( )
13.
(1)
(2)
(3)
(4)
14.
( )
( )
15.
(1)
(2)
-
(3)
-
- 13 -
( )
16.
17.
18.
(96)
(
19.
- 14 -
)
052
( )
(1)
(2)
(3)
(
)
877
0.01
1.
99.9.30
98.9.30
$142
$125
208,229
354,278
2,198,825
2,031,014
$2,407,196
$2,385,417
2.
99.9.30
98.9.30
$10,000
$-
-
-
$10,000
$-
$-
$565
-
-
- 15 -
( )
(
)
99.9.30
-
98.9.30
USD1,800
923
1,031
3.
99.9.30
98.9.30
$3,441
$2,777
-
-
$3,441
$2,777
99.9.30
98.9.30
$714,482
$905,138
4.
(8,010)
(12,410)
(91,105)
(88,999)
$615,367
$803,729
99.9.30
98.9.30
$766
$1,568
551
-
$1,317
$1,568
99.9.30
$ 98,365
210,971
98.9.30
$250,505
380,790
246,884
690,126
497,389
(57,683)
(39,572)
5.
6.
(
)
$632,443
11,706
11,810
- 16 -
$457,817
( )
7.
( )
99.9.30
Digital World Limited
3,000,000
$26,322
100.00%
98.9.30
Digital World Limited
3,000,000
$26,434
100.00%
(1)
19
2,085
793
408
(2)
300
-
174
439
(3)
-Super Win Investment Development Limited
Investment Development Limited
1,221
-Super Win Investment Development Limited
261
Super Win
148
(4)
(5)
- 17 -
( )
8.
10,001
9.
10,000
99.9.30
$17,042
69,600
100,000
10,001
7,500
5,000
$209,143
( )
Unitech Capital, Inc.
( )
( )
( )
( )
98.9.30
$9,697
69,600
100,000
$179,297
(1)
10,001
(2)
7,500
( )
18.75%
(3)
5,000
( )
1.32%
(4)
-
10.
(1)
(2)
11.
99.1.1-99.9.30
$106,238
2,674,827
285,128
50,132
3,116,325
(
$11,798
1,118
$12,916
)
- 18 -
$(24,189)
(13,095)
$(37,284)
$93,847
2,674,827
285,128
38,155
3,091,957
( )
(
)
61,996
57,026
25,718
144,740
$22,760
42,769
8,652
$74,181
$(24,189)
(13,095)
$(37,284)
$2,971,585
60,567
99,795
21,275
181,637
$2,910,320
98.1.1-98.9.30
$8,600
$-
$-
$8,600
84,300
19,174
(11,438)
92,036
2,732,105
-
-
2,732,105
138,400
-
-
138,400
131,921
1,982
(8,537)
125,366
3,095,326
$21,156
$(19,975)
3,096,507
31,851
$22,678
$(11,438)
43,091
-
25,950
-
25,950
6,289
26,827
(8,537)
24,579
38,140
$75,455
$(19,975)
93,620
$3,057,186
$3,002,887
12.
(1)
48,165
42,866
7,739
4,910
(2)
20,687
19,506
13.
2,500,000
10
200,636,245
250,000,000
(
- 19 -
2,006,362
12,000,000
)
( )
7,495,254
7,483,254
12,000
2,500,000
2,022,110
25,000,000
10
) 202,210,999
250,000,000
(
14.
99.9.30
$16,440
98.9.30
$16,440
120
120
3,228,756
3,228,756
56,410
18,750
44,399
6,180
$3,346,125
$3,270,246
15.
16.
(91)
(
)
170010
)
17.
(1)
(2)
(3)
(4)
(5)
(6)
(
(1)
(1)
(4)
(4)
(7)
- 20 -
( )
61,207
2,448
(
25%
92,916
3,717
1%)
98
99
6
17
$404,422
99
3
23
$404,422
-
$110,390
$110,390
$-
-
4,419
4,415
4
( )
18.
(1)
- 21 -
-
( )
(2)
$24,136
25,156
20,386
9,332
$22,167
25,156
20,386
9,332
$79,010
$77,041( )
28,198
40,094
(3)
(
)
(4)
- 22 -
$122,168
409
164,629
234
150,721
93
221,409
1,030
$112,389
409
152,119
234
150,721
93
221,409
1,030
$660,693
$638,404
( )
(5) A.
99.9.30
98.9.30
a.
$79,036
$-
b.
$699,069
$899,898
c.
$644,620
$881,530
99.9.30
98.9.30
d.
(
)
$72,672
(
$73,720
$7,372
402
4,537
296
3,331
8,507
31,930
6,597
34,029
15,488
88,999
(79,036) 2,531,116
3,924
9,310
638,404
13,097
89,933
454
333
3,193
3,403
8,900
253,112
931
613,207
8,993
2,363
1,742
50,040
38,806
91,105
(464,916)
23,084
$12,354
)
77,041
99.9.30
B.
-
$254,380
(227,064)
-
C.
-
- 23 -
$125,418
(111,933)
27,316
-
13,485
-
$27,316
$13,485
99.9.30
98.9.30
$444,689
(417,556)
-
98.9.30
$774,480
(769,597)
27,133
(79,036)
4,883
-
$(51,903)
$4,883
( )
D.
99.1.1-99.9.30
(99
98
17%
25%)
(
)
98.1.1-98.9.30
$51,482
$114,691
3,754
25,391
141
8,162
(46,647)
(9,376)
$32,907
28,142
(63,572)
(62,589)
(54,708)
(252,720)
341,009
(7,767)
3,398
$45,884
99.9.30
98.9.30
$6,035
$11,696
(6)
98
97
2.29%
5.21%
99.9.30
98.9.30
$5,142
532,411
$5,142
637,820
$537,553
$642,962
(7)
86
87
( )
19.
99.1.1-99.9.30
98.1.1-98.9.30
$3,498,190
11,366
$3,197,674
21,803
3,509,556
(300,862)
$3,208,694
- 24 -
3,219,477
(233,940)
$2,985,537
( )
20.
99.1.1-99.9.30
( )
$21,963 $504,529
1,462
27,103
1,324
27,102
523
9,114
361
19,471
74,181
.12
98.1.1-98.9.30
$526,492
28,565
28,426
9,637
19,832
74,181
$23,773
1,365
1,208
501
362
-
$469,884
24,682
23,208
8,580
17,029
75,455
$493,657
26,047
24,416
9,081
17,391
75,455
21.
(
)
(
99.1.1-99.9.30
201,835,769
367,233
202,203,002
98.1.1-98.9.30
200,726,745
591,976
201,318,721
393,533
2,352,477
204,949,012
513,180
1,405,685
203,237,586
)
99.1.1-99.9.30
( )
(
)
$302,836
$269,929
202,203,002
$1.49
$1.33
$302,836
$269,929
204,949,012
$1.48
$1.32
$458,765
$412,881
201,318,721
$2.28
$2.05
$458,765
$412,881
203,237,586
$2.26
$2.03
98.1.1-98.9.30
- 25 -
( )
(1)
5,000
10,000
100%
50% 100%
(2)
1
3.68
1
1
- 26 -
2,000
1,000
5,000
5,000
( )
(3)
99
( )
( 1)
( )( 2)
96.12.06
5,000
576
4,424
4,424,000 98.12.06
72.07
72.8
45.1
98.08.21
2,000
236
1,764
1,764,000 100.08.21
64.90
72.8
45.1
99.02.06
3,000
15
2,985
2,985,000 101.02.06
53.00
66.8
( 3)
45.1
( 3)
99
( )
( 1)
( )( 2)
95.12.21
35,100
12,220
22,880
97.12.31
46.15
72.8
45.1
95.12.21
1,300
1,300
-
97.12.31
38.46
72.8
45.1
95.12.21
15,600
5,980
9,620
97.12.31
46.15
72.8
45.1
96.10.05
65,600
30,860
34,740
98.10.05
24.39
72.8
45.1
95.04.22
6,930
6,930
-
97.12.31
14.30
72.8
45.1
96.07.06
54,180
32,697
21,483
97.12.31
31.10
72.8
45.1
96.10.31
13,167
13,167
-
97.12.31
31.60
72.8
45.1
97.10.14
810,240
236,623
573,617
99.10.14
36.19
72.8
45.1
1
2
3
- 27 -
( )
(4)
99.1.1-99.9.30
(
)
98.1.1-98.9.30
( )
(
)
( )
8,913.19
$65.78
8,481.12
$60.56
3,000.00
53.00
2,000.00
64.90
(387.23)
61.03
-
(774.75)
-
12.59
-
-
(1,690.62)
62.92
(410.79)
56.96
9,835.34
62.56
9,295.58
65.43
4,512.72 ( ) 71.32
2,022.63
61.53
93
( )
$21.10
$12.80
88,723
57.31
57.74
(5)
96.12.06
( )
$72.07
98.08.21
$64.90
1,764
2.5
$64.90
-
$-
99.02.06
$53.00
2,985
2.75
$53.00
-
$-
Black-Scholes
63,299
(
30,423
(
)
4,424
( )
0
( )
$72.07
(
)
4,424
( )
$72.07
51,952
)
- 28 -
( )
95.12.21
95.12.21
( )
$46.15
$46.15
(
)
22,880
9,620
( )
0
0
( )
$46.15
$46.15
(
)
22,880
9,620
( )
$46.15
$46.15
96.10.05
$24.39
34,740
1.32
$24.39
34,740
$24.39
96.07.06
$31.10
21,483
0.01
$31.10
21,483
$31.10
97.10.14
$36.19
573,617
0.53
$36.19
-
$-
-
2,989
3,784
0
Black-Scholes
150,839
61,662
98.1.1-98.9.30
$412,881
$357,385
98.1.1-98.9.30
( )
$2.05
$1.78
( )
$2.03
$1.76
- 29 -
( )
A.
96.12.6
3.12%
51.1%
2.75%
2
96.6.20
20%
44.3%
2.36%
2.5
94.7.6
95.12.21
3.9475%
70.9780%
1.4596%
588
95.12.21
3.9475%
70.9780%
1.4596%
588
95.12.21
3.9475%
70.9780%
1.4596%
588
96.07.06
3.9475%
69.2099%
1.4596%
641
96.10.31
3.9475%
68.1039%
1.4596%
700
5%
41.1%
1.75%
3.25
93.12.10
5%
37.8%
1.75%
3.5
B.
C.
96.10.05
3.9475%
62.3221%
1.4326%
1,122
D.
95.04.22
3.9475%
69.0112%
1.2570%
421
E.
98.08.21
1.85%
60.16%~61.25%
0.80%~0.93%
3.42 ~3.92
- 30 -
99.02.06
1.62%
60.29%~62.04%
0.78%~0.85%
3.18 ~3.68
97.10.14
3.9475%
66.3267%
1.4596%
834
( )
1.
(
)
(
)
2.
23,662
14,862
-
99.09.30
98.09.30
-
$3,500
$-
-
1,920
1,920
$5,420
$1,920
1.
200,000
2.
3.
2010
5
2010
9
2010
(
)
- 31 -
9
( )
1.
(1)
99.9.30
98.9.30
$2,407,196 $2,407,196 $2,385,417 $2,385,417
(
)
-
(A)
- 32 -
618,808
618,808
806,506
806,506
1,317
26,322
1,317
26,322
1,568
26,434
1,568
26,434
10,000
10,000
-
-
209,143
8,638
3,500
1,920
8,638
3,500
1,920
20,001
179,297
4,716
1,920
4,716
1,920
500,046
-
500,046
-
617,479
6,489
617,479
6,489
183,207
7,310
183,207
7,310
197,751
7,310
197,751
7,310
-
-
565
565
( )
(B)
-
(C)
-
-
(D)
(E)
-
(F)
99.9.30
98.9.30
99.9.30
$2,407,196 $2,385,417
(
)
-
0
$-
$-
618,808
806,506
1,317
26,322
1,568
26,434
-
-
10,000
-
-
-
3,500
1,920
1,920
8,638
-
4,716
-
-
-
500,046
183,207
7,310
617,479
6,489
197,751
7,310
-
-
-
565
565
(2)
733,155
322,570
1,471,090
0
1,710,364
- 33 -
98.9.30
0
( )
(3)
6,490
0
7
(4)
A.
(1)
(2)
- 34 -
9,173
( )
B.
8,010
12,410
C.
(1)
(2)
-
(3)
D.
2.
- 35 -
( )
( )
1.
2.
3.
/
Digital World Limited
/
/
/
3,000,000
(
)
$26,322
100%
$8.77
1
( )
Unitech Capital, Inc.
-
-
1,961,977
2,000,000
17,042
69,600
3.52%
4.00%
9.64
-
1
2
(
(
(
-
-
11,562,000
637,000
750,000
500,000
100,000
10,001
7,500
5,000
1.52%
18.75%
1.32%
6.85
10.78
2
100
10,000
)
)
)
(
(
)
)
-
-
1
2
4.
5.
6.
7.
8.
9.
.2
- 36 -
-
-
1
1
( )
( )
(
)
1.
(
)
Digital
World
Limited
( )
USD
USD
3,000,000 100%
3,000,000 3,000,000
Digital World Limited
(
USD
600,000
)
USD
600,000
- 100%
$26,322
$(19)
(USD593.79)
8,438
( 36)
USD270,133.80 (USD1,136.24)
2.
A.
B.
C.
/
Digital World Limited
(
)
-
D.
E.
F.
G.
H.
I.
- 37 -
$8,438
USD270,133.80 100%
( )
-
$( 19)
-
( )
( )
(
)
1.
( )
(
USD
600,000
)
USD
600,000
(
-
$18,741(
)
(USD600,000)
094035739
100%
$(36)
$3,715,873(
Digital World Limited
)
200
31.235
2.
USD
600,000
$8,438
)
$18,741(
)
(USD600,000)
(
-
.2
- 38 -
)
600
400
$-