samebest co., ltd. · 取得國外知名卡通圖像－美國經典品牌芝麻街seasame...
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Samebest Co., LTD.
http//mops.twse.com.tw http//www.samebest.com.tw
8489
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I
(02)6635-5288 (02)6635-5288 [email protected]
10 7 (02) 6635-5288
511 2 (07) 960-1299
http: //www.taishinbank.com.tw 96 12 (02)2504-8125
156 12 http://www.deloitte.com.tw (02)2545-9988
http://www.samebest.com.tw
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1
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..7 ...10 .19 ...37 ....38
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41 45 ....45 45 45 45 45 45
....46 ....62 ....69 ....69 ....69 70
.. ...71 ...76 ..82 ....83
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.....83
..83
.......83 .......83 ...85 .......86
...............................................................86 ...86 ...89
...90 ...90 ...90 ...90
......90 104
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3
104
1.
104(WINDOWSiOSAndroid)1046APP()iOSAndroidAPP104677,964475,75642.50%572,563422,29435.58%78,830214.05%
2.
104
104 103
677,964 475,756 105,401 53,462 572,563 422,294 499,910 474,189 () 72,653 (51,895) 6,177 (17,221) () 78,830 (69,116) 69,783 (64,968)
3.
104103104
104 103
(%) 24.05 26.08 (%) 395.20 472
(%) 417.28 284.88 (%) 330.19 206.36
(%) 19.19 (24.21) (%) 25.44 (32.49) (%) 10.29 (13.66) () 4.19 (4.12)
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4
4.
10467,827104
677,96410%104
App
105
1.105
B2B
2.
105
3.
(1)
(2)
(3)
(4)
(5)
1.
2.
3.
4.
1.
-
5
2.
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6
() 95 10 30 () 511 2 (07) 960-1299
95 10 14,850 97 10 48,245 63,095 100 12 Win-Pad 101 5 Kinect 101 7
102 3 Seasame Street Poli 102 7
102 8 23,170 13,735 100,000 102 10 102 12 30,000 130,000 102 12 103 2 () 103 3 17,000 147,000 103 4 DingDong 103 6 () 103 6 103 8 14,700 161,700 103 9 103 10
103 12 100% 103 12 31 104 1 104 1 HappiPlayGround 104 2
104 3 5 104 3 104 6 104 8 104 10 14,750 176,450
104 11 1040032171 104 12 1-3 4-6 105 1 105 1 105 1 105 1 12
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7
()
-
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()
1.
2. 3.
1. 2.
3.
1. 2.
1. 2./ 3.
1. 2. 3. 4. 5.
1. 2.
1. 2.
1.
2. 3.
1. 2. 3. 4.
1. 2. 3. 4. 5.
-
9
1. 2. 3. 4.
1 2. 3.
-
10
()
1.
100. 09.28
105. 02.25 3 457,134 7.25 638,975 3.62 814,237 4.61
()
102. 6.17
105. 02.25 3 2,000,000 31.70 2,166,832 12.28
105. 02.25
105. 02.25 3 334,237 1.89 334,237 1.89 1,118,975 6.34
103. 3.17
105. 02.25 3 2,000,000 31.70 1,010,000 5.72
103. 3.17
105. 02.25 3 195,000 1.11 195,000 1.11
105. 02.25
105. 02.25 3
105. 02.25
105. 02.25 3
105. 02.25
105. 02.25 3
105. 02.25
105. 02.25 3
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11
-
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2. 104 6 17
()
66.50%
29.50%
4.00%
100.00%
3.
4.
1 2 3 4 5 6 7 8 9 10
() : :
1 1
1. 2.()
3.
4. 5.
6.
7.
8. 9. 30 10. 27
-
13
() 105 4 22
104. 06.01 638,975 3.62 814,237 4.61
104. 06.01 195,000 1.11
103.
05.14 334,237 1.89 1,118,975 6.34
104.
01.01 10,000 0.06 110,000 0.62
104.
01.01 104,800 0.59
102. 02.01 50,000 0.28
102.
12.23 50,000 0.28
-
14
103.
05.14 103,000 0.58%
101.
09.10 37,500 0.21
105.
02.22 45,000 0.26
102.
04.15 9,000 0.05
104.
07.01
104.
04.15
()
1.(104 )()
(1)()
-
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AB C D
ABCDEF G
(A)
(B) (C)
(D)
(E)
(F) ( (G)
(H)
( 9)
2,474 2,474 165 165 3.78% 3.78%
( 1)
( ))
( 1)
( )
( 2)
( )
( 1)
( )
( 1)
:
1105 2 25 2104 4 30
-
16
(A+B+C+D) (A+B+C+D+E+F+G)
I
2,000,000
( )()
()
( )
:
( )
( )
( )
( )
:
()
()
()()
:
()
()
()
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:
2,000,000 5,000,000 5,000,000 10,000,000 10,000,000 15,000,000 15,000,000 30,000,000 30,000,000 50,000,000 50,000,000 100,000,000 100,000,000
6 6 (2)(104 )
-
17
(3)(104 ): %
(A) (B)
(C) (D) AB C D
9,106 9,106 444 444 13.69% 13.69%
2,000,000
2,000,000 5,000,000
5,000,000 10,000,000 - - 10,000,000 15,000,000 - - 15,000,000 30,000,000 - - 30,000,000 50,000,000 - - 50,000,000 100,000,000 - -
100,000,000 - - 5 5
(4)
-
18
5.
(1)
103 (%)
104 (%)
(5.01%) (5.01%) 3.78% 3.78%
- - - -
(8.69)% (8.69)% 13.69% 13.69%
(2)
A.
B.
C.
D.
-
19
()
(104 ) 105 11
( 1) ()
()(%)
11 100
105.02.25
()
8 100 105.02.25
()
8 100 105.02.25
()
2 100 104.04.30
()
6 100 104.05.04 105.02.25
8 100 105.02.25
()
3 100 105.02.25
3 100 105.02.25
3 100 105.02.25
3 100 105.02.25
3 100 105.02.25
3 100 105.02.25
1. 14 3
2.
-
20
(1) 104 5 2
(2)
105 2 25
3. (1)
A.
B. 104 12 15 3
(2) A.
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1(%)()
1.
105 2 25 105 2
(%)
2 100 105.02.25
2 100 105.02.25
2 100 105.02.25
-
21
1. 14 5
2.
3. 105 2 25
(%)()
2.
105 2 25 104 8
(%)
5 62.50 105.02.25
5 71.43 105.01.27
1. (1)
(2)
A.
B. C.
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2.
1(%)()
-
22
()
V
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()
(1)
1
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1 2 3 4 5 6 7 8
3
1 2
1 2
3
4 5
6
7
8 30
3 6 5
-
26
2.
(1) 3 (2)105 2 25 105 3
(%)
3 100 105.02.25
1 100 104.12.03 105.02.25
3 100 105.02.25
2 100 105.02.25
()
(%)()
()
V
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()
()
()
1.
-
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2.
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-
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()
()
1.104
104.06.17 1. 103 2. 103 3.
105.02.25
1. 2. 3.4.
5. 6.
2. 104
104.01.20
104.03.02 1. 2.
104.05.12
1. 103 2. 103 3. 103 4. 5. 6. 7. 103 8. 9. 104 10.
104.09.02 1. 103 2.
104.10.30
1. 104 2. 3.103 7 1 104 6 30
4.() 5.
-
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104.12.03
1. 2. 3. 4. 105 5.
105.01.07
1. 105 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 105
105.01.28 1. 2. 3.
105.2.25 1. 2.
105.03.28
1. 2. 3. 4. 5. 6. 7. 8. 105 9. 10. 11. 12. 105
105.04.27
1. 104 2. 104 3. 104 4. 5. 6. 7. 105 8.
-
37
9. 10. 11. 105
3.
4.
()
104.01.01~104.12.31
1 2,000 1,750 1,750 2 2,000 4,000 2,200 2,200 3 4,000 6,000 4 6,000 8,000 5 8,000 10,000 6 10,000
()
2,200 1,750 1,750
104.01.01~104.12.31
IFRSs
()
()
-
38
() 10%
104 105 4 22
()
()
() ()
2,000
( 1) ()
( 1) ()
( 3) ()
( 2) ()
( 4) ()
( 1)
( 3) (200,000)
( 4)
( 4)
( 4)
( 1)
22,000 247,000
90,000 (50,000)
60,000 (10,000)
-
39
50,000 (40,000)
20,000 10,000
50,000
100,000 (30,000)
1105 2 25 2 104 4 30 104 5 4
105 2 25 3105 1 27 4105 2 25
()
()
105 4 22
2,276,832 12.90%
2,166,832 12.28%
334,237 1.89%
-
40
1,320,000 7.48%
1,091,050 6.18%
1,010,000 5.72%
195,000 1.11%
638,975 3.62%
633,024 3.59%
480,000 2.72%
470,800 2.67%
470,000 2.66%
-
41
()
1.
105 5 31
95.10 10 1,485 14,850 1,485 14,850 14 ,850
97.10 10 6,309 63,094 6,309 63,094 48 ,244 97 10 29 09790420210
102.08 10 30,000 300,000 10,000 100,000
23 ,170
13 ,736
102 8 1 10286013410
102.12 15 30,000 300,000 13,000 130,000 30 ,000 103 1 3 10291036810
103.03 70 30,000 300,000 14,700 147,000 17 ,000 103 4 24 10383335900
103.08 10 30,000 300,000 16,170 161,700 14 ,700 103 9 22 10388004810
104.09 15 30,000 300,000 17,645 176,450
14 ,750
104 10 8 10488571810
2.
105 5 31
17,645 12,355 30,000 ()
3.
-
42
()
105 4 22 %
0 3 14 187 1 205
0 540,573 10,468,188 6,478,939 157,300 17,645,000
0 3.06% 59.33% 36.72% 0.89% 100.00%
()()
105 4 22 %
1 999 4 127
1,000 5,000 91 303,500 1.72%
5,001 10,000 34 312,500 1.77% 10,001 15,000 5 60,000 0.34% 15,001 20,000 4 73,500 0.42%
20,001 30,000 6 156,000 0.88% 30,001 40,000 7 247,600 1.40% 40,001 50,000 9 433,500 2.46%
50,001 100,000 12 887,800 5.03% 100,001 200,000 14 1,831,974 10.38% 200,001 400,000 8 2,312,936 13.11%
400,001 600,000 4 1,888,850 10.70% 600,001 800,000 2 1,271,999 7.21%
800,001 1,000,000 0 0
1,000,001 5 7,864,714 44.57% 205 17,645,000 100.00%
-
43
()
105 4 22 %
2,276,832 12.90 2,166,832 12.28 1,320,000 7.48 1,091,050 6.18 1,010,000 5.72 638,975 3.62 633,024 3.59 480,000 2.72 470,800 2.67 470,000 2.66
()
103 104 105 5 31
1 1 1
1 1 1
1 1 1
14.15 18.15 3
14.15 2 3
15,769 16,663 3
(4.10) 4.19 3
2 2
2 2
1 1 1
1 1 1
1 1 1 1 2104 3
-
44
()
1.
2.
105 4 27 0.5 3.0 3.5
3.
() 105
()
1.
2.
3.
(1) 105 4 27 796,257 0
-
45
(2) 104
4.
103
()
103 12 2 1,500,000 1 15 104 9 1 1,475,000 104 10 31
19 100% 103 12 31
-
46
()
1.
1.J399010
2.F118010
3.F218010
4.I301010
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14.CC01120
15.CH01040
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17.F401010
18.IZ99990
19.JB01010
20.F601010
21.ZZ99999
-
47
2.
102 103 104
( % )
( % )
( % )
490,984 98.23% 464,466 97.63% 659,021 97.21%
8,866 1.77% 11,290 2.37% 18,943 2.79%
499,850 100.00% 475,756 100.00% 677,964 100.00%
3.()
K-12 K-12 K Kindergarten12 12 K-12
K-12 3-18
A.100 3-6
B. 13-18
C. 102 7-12 3-18
6
104 12 ( 1-3 )( 4-6 )
-
48
D. 103
95~100
A.
B. POLI
C.DinDong
D.HappiPlayGround( HPG)
-
49
4.()
104 3-18
-
50
B2C
O2O
O2OOnline To Offline
4G
O2O
B2B
B2BBussiness To Bussiness
-
51
B2B
1034,050.71()1.382,400.4732,806.46K-122015()1038411041,280.13
()
1.
(1) Ambient
Insight 2015 465 2018 530 2013~2018 (CAGR) 4.4%
Ambient Insight104/10 Ambient Insight 2013 2018
(CAGR) 18.2% 2015 88 2018 144
-
52
Ambient InsightMIC 104/10
104 5
101 106 99 100 100 6 425 100 4,000
Docebo 103 6 2014-2016 E-learning E-Learning 17.3%100 E-Learning 52 102 71 105 115 99 109 2 104 104100 104 30%100
Apple
Google Google ClassroomMicrosoft K-12 Microsoft EducationFacebook Amazon TenMarks Kindle
-
53
95
(2)
104 5
92~96 97 101
104122015104 902.77 103 25.48%(53.37%356.14 )(13.10%340.15 )(20.63%156.11 )/(12.9%50.37)
-
54
(2015.11)
-104 156.11 103 131.61 18.62% 62.95% 98.27 37.05% 57.84 ( 1 )104 103
10468
A.
kinect
Kinect YOYO
-
55
/
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()()
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104121-34-6
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104122015B2C65%161.49
10010291041046
-
57
2.
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3.
1 1
K-12 150 160
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-
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104 11
Skills2learn 3D University of Massachusetts
-Labster
4.
3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24
(B2B)
(B2B)(B2C)(B2C)
(B2C)
(B2C)(B2C)
(B2C)(B2C)(B2C)
Tutor ABC(B2C)
(B2B)
102/11/30
K-12 ()(1-3 )(4-6 )(7-9 )(10-12 ) TutorABC
()
1.
(1)
Flash UnityUnity
-
59
(big data)
(2)
(WINDOWSiOSAndroid) APP 104 6 iOSAndroid APP
(3)
K-12
K-12
K-12
2. %
103 104
83,917 67,827
3.
95 100 102
100 Win-Pad
101 Kinect
102 104 6
-
60
(/)AR
103
(Machine Learning)
104 (2 )
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105 App App
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61
75 50
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100 K-12 B2C
(2)
104 6 APP
(3) B2B
K-12 B2C B2B B2B B2C
B2B
A. B2B
B.B2B
C.()
2._
K-12 2015 K-12
10
-
62
()
1.()()
%
101 102 104
499,850 100% 475,756 100% 677,964 100% 499,850 100% 475,756 100% 677,964 100%
2.
10211
..
LMSLCMS
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e-Learning
..
.. /
2015104546.63104677,9641.24%1030.17%
-
63
K-12104122015B2CB2C65%Know how
3.
3-1810012-15
2016/05/26
1036
-
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()TKB
TutorABC
K-12K-12
200 (In education-crazy South Korea, top teachers become multimillionairesAnna FifieldDecember 30, 2014)103K-1222.6(K-122015104/06/05)10410
4.
(1) 3-18
3~6 7~9 10~12 13~15 16~18
(2)
103
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(3)
-
65
99
104 2 104 12 2
5.
(1)
A.
Web
B.
2000(Akamai Technologies, Inc2015 20150625)Megastudy90
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C.
21
2013
-
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(2)
A.
K-12
107K-12
B.
/
C.
()
1.
3 18 ()
-
67
2.
()
()()()
1.
102 103 104
(%)
(%)
(%)
1 10,106 24.64%
19,792 26.61% 19,372 20.90%
2 7,550 18.41% 17,798 23.93% 18,457 19.92%
3 5,513 13.44% 10,030 13.49% 14,047 15.16%
-
68
102 103 104
(%)
(%)
(%)
4 5,236 12.77% 10,865 11.72%
5 4,418 10.77%
6 8,191 19.97% 26,751 35.97% 29,938 32.30%
41,014 100.00% 74,371 100.00% 92,679 100%
103
2.
475,756 677,964 10%
()
103 104
18,454 48,855 18,599 95,898 4,607 9,503
18,454 53,462 18,599 105,401
()
103 104
18,454 464,466 18,599 659,021 11,290 18,943
18,454 475,756 18,599 677,964
-
69
%
103 104 105 5 31
320 426 423 320 426 423
32.1 32.1 31.06 () 1.87 1.87 1.24
(%)
0.23 0.24 7.19 5.16 4.73
() 85.93 77.23 76.60 6.88 16.43 16.55
0.94 1.89
1.
2.
3.
4.()()(
)
5.
()
1.
2.
-
70
3.
4.
()
() 102/10/15~107/10/14
103/04/01~105/03/31
103/06/01~108/05/31
104/03/11~119/03/11
105/02/03~110/02/03
-
71
()
1.
(1)
103 11 28 100% 103 12 31
104 102
(2)
100 101 102 103 104
105 3 31
214,842 145,587 153,276 227,857 1 1 1 1 5,775 8,471 18,174 48,331 1 1 3,767 59,027 41,283 5,464 1 1
6,260 8,964 13,384 26,073 1 1
230,644 222,049 226,117 307,725 1 1
153,721 110,493 53,397 78,017 1 1
153,721 118,493 58,836 78,017 1 1
1 1 1,003 863 1 1
153,721 110,493 54,400 78,880 1 1 153,721 118,493 59,839 78,880 1 1
63,094 63,094 130,000 161,700 1 1 155,295 13,828 15,852 126,147 1 1
(141,466) 34,634 25,865 (59,002) 1 1 (141,466) 26,634 20,426 (59,002) 1 1
1 1 1 1
-
72
100 101 102 103 104
105 3 31
1 1
76,923 111,556 171,717 228,845 1 1 76,923 103,556 166,278 228,845 1 1 1 104 2 103 11 28
100% 103 102
3100 102 (3)
105 3 31
100 101 102
103
104
91,677 225,380 313,921 3 39,418 3 14,502 47,929 87,678 3 40,037 5,464 5,014 3 10,874 30,167 15,121 3 196,508 308,940 421,734 3
19,527 79,114 75,230 3 24,966 79,114 2 3
5,347 1,443 26,213 3
24,874 80,557 101,443 3 30,313 80,557 2 3
171,634 228,383 320,291 3
130,000 161,700 176,450 3 15,852 126,147 74,520 3
25,782 (59,464) 69,321 3 20,343 (59,464) 2 3
3 3 3
171,634 228,383 320,291 3 166,195 228,383 2 3
-
73
1 104 2104 3105
(4)
100 101 102 103 104 120,964 37,786 92,914 227,857 1 13,000 45,000 39,418 1 131 1,308 14,502 48,331 1 54,184 40,037 5,464 1
3,731 5,774 9,620 26,073 1
137,826 144,052 196,491 307,725 1
60,903 26,598 19,427 78,017 1
60,903 34,598 24,866 78,017 1
1
5,898 5,347 863 1
60,903 32,496 24,774 78,880 1 60,903 40,496 30,213 78,880 1
63,094 63,094 130,000 161,700 1 1
(141,466) 34,634 25,865 (59,002) 1 (141,466) 26,634 20,426 (59,002) 1
1
1
1
76,923 111,556 171,717 228,845 1 76,923 103,556 166,278 228,845 1 1 104 2100 102
2.
(1)
103 11 28 100% 103 12 31
-
74
104
(2)
100 101 102 103 104
149,576 570,957 499,850 475,756 1
35,266 420,655 432,535 422,300 1
15,630 38,150 33,110 (51,607) 1
4,636 2,345 1,617 12,363 1
23,405 684 15,463 29,584 1
(3,139) 39,811 19,264 (68,828) 1
(3,439) 34,634 22,402 (64,728) 1
1
1
1
(3,439) 34,634 22,402 (64,728) 1
(0.31) 3.15 1.54 (4.10) 1 1 104 2 100 102
(3)
105 3 31 100 101 102 103 104
475,756 677,964 2 422,294 572,563 2 (51,895) 72,653 2 (17,221) 6,177 2 (69,116) 78,830 2 (64,968) 69,783 2
2 ( ) (64,968) 69,783 2
-
75
105 3 31 100 101 102 103 104
2
(64,968) 69,783 2 (64,968) 69,783 2
2
(64,968) 69,783 2
2
(4.12) 4.19 2 1 104 2105
(4)
100 101 102 103 104
149,576 113,633 188,265 475,756 1
35,266 51,237 120,033 422,300 1
15,630 308 34,250 (51,607) 1
4,636 32,886 390 12,363 1
23,405 60 16,184 29,584 1
(3,139) 33,134 18,456 (68,828) 1
(3,439) 34,634 22,402 (64,728) 1
1
1
1
(3,439) 34,634 22,402 (64,728) 1
(0.31) 3.15 1.54 (4.10) 1 1 104 2 100 102
-
76
()
100
101
102
103
104
1.
103 11 28
100%
103 12 31
104 102
-
77
2.
100 101 102 103 104
(%) 66.65 49.76 24.06 25.63 1
(%) 1,332.00 1,316.92 944.85 468.65 1
(%) 139.76 131.76 287.05 292.06 1
(%) 90.68 80.62 186.59 212.44 1
(1) 73 41 (1,563) 1
() 6.75 23.41 18.96 16.39 1
() 54 16 19 22 1
() 2.97 1.98 1.47 1.08 1
( 4.21 3.47 4.47 4.00 1
() 123 184 248 336 1
() 25.90 67.40 27.50 9.74 1
() 0.65 2.57 2.21 1.55 1
(%) (1.04) 15.50 10.17 (24.24) 1
(%) 43.14 36.75 15.82 (32.32) 1
(%) 24.77 60.47 25.47 (31.92) 1
(4.98) 63.10 14.82 (42.57) 1
(%) 76.42 6.07 4.48 (13.61) 1
() (0.31) 3.15 1.54 (4.10) 1
(% 3.17 42.47 18.38 15.83 1
(% 13.88 132.49 (299.76) (988.46) 1
(% 6.54 82.23 7.10 5.20 1
9.59 15.41 5.29 (8.75) 1
1.13 1.01 1.01 1.00 1 (102 103 ) 20 (1) 103
(2) 103
103 (3) 104
(4) 103
(5) 103
-
78
100 101 102 103 104
103 (6) 103
103 (7) 103 1 103 11 28
100% 103 102
2 100 102
3. 1 2
105 3 31100 101 102 103 104
26.08 24.05 1
472 395.20 1
284.88 417.28 1 206.36 330.19 1 (1,570) 213 1
16.17 22.51 1 22.57 16.21 1 1.09 1.79 1 4.00 6.16 1 336.38 203.99 1
9.78 7.73 1
1.54 1.61 1
(24.21) 19.19 1 (32.49) 25.44 1 ( 6) (42.74) 44.68 1
(13.66) 10.29 1 (4.12) 4.19 1
15.61 100.11 1 1 3.01 20.60 1
(8.88) 8.91 1 1.00 1.01 1
-
79
1 2
105 3 31100 101 102 103 104
(104 103 ) 20 (1) 104 104
103 (2) 104 104 (3) 104 (4) 104 (5) 104 (6) 104 (7) 104 (8) 104 (9) 104 (10) 104 (11) 99102
(12) 104 (13) 104 1105 1.
(1) (2)
2. (1) (2) (3)
3. (1)() ()
(2)365 (3) (4)() ()
(5)365 (6) (7)
4. (1) (2) (3) (4) 3
5. (1) (2)() (3)()(
)( 4)
-
80
6. (1)() ( 5) (2) ()
3 1. 2. 3.
4.
4 1. 2. 3. 4. 5.
5
6
4.
100 101 102 103 104 105
(%) 44.19 22.56 12.61 25.63 1 1
(%) 58,719.08 8,528.75 1,184.09 468.65 1 1
(%) 198.61 142.06 478.27 292.06 1 1
(%) 174.39 114.14 326.83 212.44 1 1
(1) (1,563) 1 1
() 4.07 3.14 11.35 22.38 1 1
() 90 116 32 16 1 1
() 11.91 16.27 6.97 1.43 1 1
( 5.18 3.08 9.16 4.14 1 1
() 31 22 52 256 1 1
() 1,141.80 86.88 12.98 9.74 1 1
() 1.09 0.79 0.96 1.55 1 1
(%) (1.39) 24.57 13.16 (25.66) 1 1
(%) 43.14 36.75 15.82 (32.32) 1 1
(%) 24.77 0.49 26.35 (31.92) 1 1
(4.98) 52.52 14.20 (42.57) 1 1
(%) 76.42 30.48 11.90 (13.61) 1 1
() (0.31) 3.15 1.54 (4.10) 1 1
-
81
100 101 102 103 104 105
(% 8.00 99.21 56.15 15.83 1 1
(% 44.53 318.26 1,424.62 (1,984.88) 1 1
(% 7.60 138.75 11.01 5.20 1 1
9.57 368.94 5.40 (8.75) 1 1
1.13 1.00 1.00 1.00 1 1 103 11 28 100% 103 12 31 (104 103 ) 1 104 2 100 102
1. (1) (2)
2. (1) (2) (3)
3. (1)()
() (2)365 (3) (4)()
() (5)365 (6) (7)
4. (1) (2) (3) (4)
5. (1) (2)(
) (3)()(
) 6.
(1)() (2) ()
-
82
-
83
-
84
-
104 103
% 313,921 225,380 88,541 39.29 87,678 47,929 39,749 82.93 5,014 5,464 (450) (8.24) 15,121 30,167 (15,046) (49.88) 421,734 308,940 112,794 36.51 75,230 79,114 (3,884) (4.91) 26,213 1,443 24,770 1,716.56 101,443 80,557 20,886 25.93 176,450 161,700 14,750 9.12 74,520 126,147 (51,627) (40.93) 69,321 (59,464) 128,785 (216.58) 320,291 228,383 91,908 40.24 20% 1. 104 2. 104 3. 4. 5. 104 6. 7. 104 8. 104 104
1.
-
104 103 ()
677,964 475,756 202,208 42.50 105,401 53,462 51,939 97.15 572,563 422,294 150,269 35.58 499,910 474,189 25,721 5.42
-
85
104 103 ()
() 72,653 (51,895) 124,548 (2.40) 6,177 (17,221) 20,398 (118.45)() 78,830 (69,116) 147,946 (214.05) 69,783 (64,968) 134,751 (207.41)( 20%) 1. 104 (Windows ios
Android)104
2. 104 3. 103 104
2.
(1)
104
(2)
1
104 103 () ()
75,309 12,350 62,959 509.79 (67,924) (55,627) 12,297 (22.11) 44,898 113,561 (68,663) (60.46) 1. 104 2. 104 3. 103 104
2.
105
-
86
3.(105 )
(1)
(2)
(3)
(4)
()
(1)+(2)+(3)+(4)
196,697 42,303 (20,000) 13,000 232,000 ()
1. 105 2. 3.
()
1.
2.
3.
()
1.
103 104 44 372 0.01% 0.05%()(0.06%)2.49% 0.47%()
2.
103104401,250 0.01% 0.18%()(0.06%) 1.59%
-
87
3.
()
1.
2.
()
80,000
()
()
-
88
()
()
103 11 28 100% 103 12 31
()
()
1.
103 104 26.61% 20.90%
2.
10%
()
()
()
-
89
1.
2.
3.
()
-
90
36 2 2
()
()
105 2 25 () 1/3
()
-
104
-
104 103
1 10 7
(02)66355288
-
- 8 -
104 103 1 1 12 31
95 10 30 102 7
103 12 31
105 1 12
105 4 27
IASB
IFRS IAS IFRIC SIC
IFRSs 105 3 10 106
IFRSs IASB 105 1 1 106
1 1 IFRSs IFRS 9 IFRS 15
IFRSs
107 IFRS 15
-
- 9 -
IASB 1
2010-2012 2014 7 1 2
2011-2013 2014 7 1
2012-2014 2016 1 1 3
IFRS 9 2018 1 1
IFRS 9 IFRS 7 2018 1 1
IFRS 10 IAS 28
IFRS 10IFRS 12 IAS 28
2016 1 1
IFRS 11 2016 1 1
IFRS 15 2018 1 1
IFRS 16 2019 1 1
IAS 1 2016 1 1
IAS 7 2017 1 1
IAS 12
2017 1 1
IAS 16 IAS 38
2016 1 1
IAS 16 IAS 41 2016 1 1
IAS 19 2014 7 1
IAS 27 2016 1 1
IAS 36 2014 1 1
IAS 39
2014 1 1
IFRIC 21 2014 1 1
1
2 2014 7 1
IFRS 2 2014 7 1
IFRS 3 IFRS 13
2014 7 1
3 IFRS 5 2016 1 1
2016 1 1
-
- 10 -
( ) IFRS 9
IAS 39
IFRS 9
1.
2.
IFRS 9
IFRS 15
12
-
- 11 -
( ) IAS 36
IASB IFRS 13 IAS 36
IAS 36
( ) IFRS 15
IFRS 15
IAS 18 IAS 11
IFRS 15
1.
2.
3.
4.
5.
IFRS 15
( ) IFRS 16
IFRS 16 IAS 17
IFRS 16
IAS 17
-
- 12 -
IFRS 16
104
IFRS IAS IFRIC SIC
IFRSs
IFRSs 103 1 1
( )
IFRS
( )
1
3
1. 1
2. 2 1
3. 3
-
- 13 -
IFRS 1
( )
1.
2. 12
3.
1.
2. 12
3. 12
( )
-
- 14 -
( )
( )
( )
1.
2.
( )
-
- 15 -
( )
1.
(1)
(2)
-
- 16 -
(3)
-
- 17 -
2.
(1)
(2)
( )
( )
1.
(1)
(2)
(3)
-
- 18 -
(4)
(5)
2.
3.
( )
( )
( )
1.
2.
-
- 19 -
( )
( )
1.
10%
2.
-
- 20 -
3.
( )
103 12 31 1 1
6,395 5,909
103 12 31 1 1
5,528 22
( )
( )
-
- 21 -
( )
1041231 1031231 10311
$ 402 $ 341 $ 371 196,295 144,073 73,759 $ 196,697 $ 144,414 $ 74,130
1041231 1031231 10311
3
$ 23,123 $ 13,539 $ 1,000 $ 23,123 $ 6,139 $ 1,000
- 7,400 - $ 23,123 $ 13,539 $ 1,000
104 12 31 103 12 31 1 1
3 0.55%~1.205%
0.52%~1.36% 1.345%
1041231 1031231 10311
$ 220 $ 478 $ 505
- - 273 $ 220 $ 478 $ 778
-
- 22 -
1041231 1031231 10311
$ 36,608 $ 22,919 $ 34,675 ( 358 ) ( 56 ) ( 2,958 ) $ 36,250 $ 22,863 $ 31,717
$ 4,553 $ 1,493 $ 11,761 ( 3 ) ( 10 ) ( 3,553 ) $ 4,550 $ 1,483 $ 8,208
60
180
180 100%
180
1041231 1031231 10311
060 $ 34,980 $ 22,828 $ 31,378
6190 237 19 7
91180 1,031 72 140
180 360 - 3,150 $ 36,608 $ 22,919 $ 34,675
104 12 31 103 12 31 1 1
-
- 23 -
103 1 1 $ 680 $ 2,278 $ 2,958 - 1,048 1,048 ( 680 ) ( 3,270 ) ( 3,950 )
103 12 31 - 56 56
- 376 376
- ( 74 ) ( 74)
104 12 31 $ - $ 358 $ 358
103 1 1 $ 3,553 $ - $ 3,553 168 10 178 ( 3,721 ) - ( 3,721 )
103 12 31 - 10 10 - 3 3 - ( 10 ) ( 10 )
104 12 31 $ - $ 3 $ 3
1041231 1031231 10311
$ 45,673 $ 39,152 $ 21,262
104 103 95,898 48,855
257
5,394
-
- 24 -
103 1 1 $ 662 $ 13,450 $ 14,112 153 10,546 10,699 ( 16 ) ( 4,548 ) ( 4,564 ) 6,415 34,422 40,837
- 200 200
103 12 31 7,214 54,070 61,284
103 1 1 278 6,689 6,967 1,152 9,640 10,792 ( 16 ) ( 4,388 ) ( 4,404 )
103 12 31 1,414 11,941 13,355
103 1 1 $ 384 $ 6,761 $ 7,145
103 12 31 $ 5,800 $ 42,129 $ 47,929
104 1 1 $ - $ - $ 7,214 $ 54,070 $ 61,284
24,474 15,193 1,716 8,308 49,691
- - ( 421 ) ( 5,724 ) ( 6,145 )
- - - 7,014 7,014
104 12 31 24,474 15,193 8,509 63,668 111,844
104 1 1 - - 1,414 11,941 13,355
- 422 1,984 14,348 16,754
- - ( 421 ) ( 5,522 ) ( 5,943 )
104 12 31 - 422 2,977 20,767 24,166
104 1 1 $ - $ - $ 5,800 $ 42,129 $ 47,929
104 12 31 $ 24,474 $ 14,771 $ 5,532 $ 42,901 $ 87,678
104 103
27
35
35
-
- 25 -
103 1 1 $ 56,000 $ 10,075 $ 66,075 - 1,181 1,181
103 12 31 $ 56,000 $ 11,256 $ 67,256
103 1 1 ( $ 22,000 ) ( $ 2,792 ) ( $ 24,792 )
( 4,500 ) ( 3,000 ) ( 7,500 )
( 29,500 ) - ( 29,500 )
103 12 31 ( $ 56,000 ) ( $ 5,792 ) ( $ 61,792 )
103 1 1 $ 34,000 $ 7,283 $ 41,283
103 12 31 $ - $ 5,464 $ 5,464
104 1 1 $ 56,000 $ 11,256 $ 67,256 - 1,474 1,474 - ( 5,876 ) ( 5,876 )
- 985 985
104 12 31 $ 56,000 $ 7,839 $ 63,839
104 1 1 ( $ 56,000 ) ( $ 5,792 ) ( $ 61,792 ) - ( 2,844 ) ( 2,844 ) - 5,811 5,811
104 12 31 ( $ 56,000 ) ( $ 2,825 ) ( $ 58,825 )
104 1 1 $ - $ 5,464 $ 5,464
104 12 31 $ - $ 5,014 $ 5,014
103 29,500
610
35
103 12 31 1 1
1041231
$ 22,773
-
- 26 -
119 3 11 104 12 31
1.85%
1041231 1031231 10311
$ 23,095 $ 20,235 $ 10,772
3,011 9,441 9,722
3,115 2,292 2,480
1,629 1,167 896 830 303 101 8,109 86 11,055 8,807 15,299 4,544 $ 48,596 $ 48,823 $ 39,570
1041231 1031231 10311
() $ 133 $ 794 $ 1,102 () 580 580 380 $ 713 $ 1,374 $ 1,482
$ 133
$ 794
$ 1,102 580 580 380 $ 713 $ 1,374 $ 1,482
( )
( )
6%
-
- 27 -
( )
1041231 1031231 10311
30,000 30,000 30,000 $ 300,000 $ 300,000 $ 300,000
17,645 16,170 13,000 $ 176,450 $ 161,700 $ 130,000
10
103 1 1 130,000 103 2
17 70
1,700 10 147,000
103 6 27 1,470
10 161,700 104 9 1
1,475 10
176,450
( )
1041231 1031231 10311
(1) $ 66,225 $ 117,759 $ 15,759
- 93 93 66,225 117,852 15,852 (2)
8,157 - -
138 - - 8,295 - - - 8,295 - $ 74,520 $ 126,147 $ 15,852
1.
-
- 28 -
2.
( )
10%
1. 5%
2. 1%
3.
20%
104 5
104
( )
25%
104 1010012865
1010047490 IFRSs
-
- 29 -
104 6 17 103 6 27
103 102
103
$ 23
103 ( 64,728 )
103 ( 64,705 )
5,703 93 58,909 $ -
102
$ 2,240 $ -
5,439 0.37 14,700 1.00
103
103
105 4 27 104
$ 6,932 $ -
8,823 0.5
52,935 3.0
104 105 6 20
-
- 30 -
( )
104 103
( $ 202 ) $ 69 ( 65 ) -
- 22
( 1 ) ( 40 )
6,361 11,993 $ 6,093 $ 12,044
( )
104 103
$ 16,754 $ 10,792 2,844 7,500 $ 19,598 $ 18,292 $ 90 $ 23 16,664 10,769 $ 16,754 $ 10,792
$ 12 $ 6 2,008 6,765 824 729 $ 2,844 $ 7,500
( )
104 103
$ 9,100 $ 6,697 - 8,295 174,549 134,166 17,170 13,407
8,776 13,908 200,495 161,481 $ 209,595 $ 176,473
-
- 31 -
104 103
$ 4,809 $ 4,161 204,786 172,312
$ 209,595 $ 176,473
1% 5%103
104 5 104 6
1% 5% 104
796 1%
105 4 27
103 6 27 102
102
$ 202
102
$ 202 $ 131
103
-
- 32 -
102 102
105
104 103 12 31 453
320 104 103 403
177
( )
104 103
$ 1,063 $ - - 7 1,158 240 2,221 247
6,810 ( 4,226 ) 16 ( 169 ) 6,826 ( 4,395 )
$ 9,047 ( $ 4,148 )
104 103
$ 13,401 ( $ 11,489 ) - 7 - ( 38 ) 1,174 71 ( 5,528 ) ( 7,301 )
$ 9,047 ( $ 4,148 )
17%
105 104
10%
-
- 33 -
( )
1041231 1031231 10311
$ 620 $ 619 $ 2
$ 1,429 $ - $ 630
( )
104
$ 484 ( $ 5 ) $ 479
2,782 44 2,826
- 508 508 51 90 141 43 14 57 6,715 ( 1,073 ) 5,642 5 ( 5 ) - 10,080 ( 427 ) 9,653 6,395 ( 6,395 ) - $ 16,475 ( $ 6,822 ) $ 9,653
$ - ( $ 4 ) ( $ 4 )
103
$ 288 $ 196 $ 484
3,699 ( 917 ) 2,782 392 ( 392 ) -
-
- 34 -
$ 18 $ 33 $ 51 28 15 43 46 ( 41 ) 5
1,700 5,015 6,715 6,171 3,909 10,080 5,909 486 6,395 $ 12,080 $ 4,395 $ 16,475
( ) 103 12 31
5,528 103 1 1
22
( )
1041231 1031231 10311
87 $ 69,321 ( $ 65,167 ) $ 22,180
$ 3,549 $ 2,756 $ 5,774
104 6.60%
103
( )
103
103 12 102
-
- 35 -
104 103
$ 69,783 ( $ 64,968 )
104 103
16,663 15,769 6 -
16,669 15,769
103
103 12 15
1,500,000 1
5
Black-Scholes
103
8,295
-
- 36 -
104 103
1,500,000 $ 15.0 - $ -
- - 1,500,000 15.0
( 1,475,000 ) 15.0 - -
( 25,000 ) 15.0 - -
- - 1,500,000 15.0
- 1,500,000
$ -
$ 5.53
104
12 31
1031231
$ 15 5
103 Black-Scholes
103
22.45
15.00
34.86%
1
0.00%
0.46%
5
104 12 10 6 103 5
104 103
4,740 11,007
-
- 37 -
1 5
1041231 1031231 10311
1 $ 11,622 $ 13,768 $ 12,866
15 16,766 21,512 28,738
5 - - - $ 28,388 $ 35,280 $ 41,604
3
( )
( )
1041231 1031231 10311
1 $ 260,220 $ 182,158 $ 115,998 2 84,536 69,881 45,269
1
2
-
- 38 -
( )
1.
(1)
3% 104
185 103
61
-
- 39 -
(2)
1041231 1031231 10311
$ 23,123 $ 13,539 $ 1,000
192,051 141,995 73,750
22,773 - -
0.5%
0.5%
104 846
103 710
2.
-
- 40 -
3.
(1)
104 12 31
1 1 5 5
- $ 39,107 $ 1,012 $ -
1.85% 1,200 6,000 15,573 $ 40,307 $ 7,012 $ 15,573
103 12 31
1 1 5 5
- $ 57,409 $ 863 $ -
103 1 1
1 1 5 5
- $ 42,201 $ 1,003 $ -
(2)
1041231 1031231 10311
$ 35,000 $ 20,000 $ 17,000
-
- 41 -
( )
104 103
$ 249 $ 996
( )
104 103
$ 470 $ 1,728
( )
104 103
$ 100 $ 200
( )
1041231 1031231 10311
$ - $ - $ 273
( )
103 12 15
23,395 16,272
103 12 1
103 12 2
103 12 31 4,200
104 2 16 104 12
31
( )
104 103
$ 15,136 $ 14,067
642 511
- 2,887 $ 15,778 $ 17,465
-
- 42 -
1041231 1031231 10311
$ 23,123 $ 13,539 $ 1,000 39,245 - - $ 62,368 $ 13,539 $ 1,000
104 12 31
$ 114 32.825 $ 3,747 3,222 0.2727 879 310 5.005 1,550 $ 6,176
103 12 31
$ 68 31.65 $ 2,043
103 1 1
$ 96 29.81 $ 2,835
104 103
1 40
-
- 43 -
( ) ( )
1.
2.
3.
4. 3
20%
5. 3 20%
6. 3 20%
7. 1 20%
8. 1 20%
9.
10.
( )
IFRS 8
104 103
10%
( ) IFRSs
104 IFRSs
IFRS
1
-
- 44 -
( )
1. 103 1 1
$ 30,615 $ 1,102 $ 31,717 5.(2)
1,000 ( 1,000 ) - 5.(1)
- 1,000 1,000 5.(1)
4,425 ( 4,425 ) - 5.(3)
7,609 4,471 12,080 5.(3) (5)
(6)
6,932 213 7,145 5.(6)
39,469 ( 39,469 ) - 5.(4)
- 39,570 39,570 5.(4)5(5)
- 1,102 1,102 5.(2)
- 380 380 5.(6)
22,402 ( 222 ) 22,180 5.(5)(6)
2. 103 12 31
$ 22,069 $ 794 $ 22,863 5.(2)
6,139 ( 6,139 ) - 5.(1)
7,400 ( 7,400 ) - 5.(1)
- 6,139 6,139 5.(1)
- 7,400 7,400 5.(1)
3,271 ( 3,271 ) - 5.(3)
13,110 3,365 16,475 5.(3) (5)
(6)
47,602 327 47,929 5.(6)
48,520 ( 48,520 ) - 5.(4)
- 48,823 48,823 5.(4)5(5)
- 794 794 5.(2)
- 580 580 5.(6)
( 64,705 ) ( 462 ) ( 65,167 ) 5.(5)(6)
-
- 45 -
3. 103
$ 53,456 $ 6 $ 53,462 5.(5)
473,907 282 474,189 5.(5)(6)
4,100 48 4,148 5.(5)(6)
4. IFRS 1
IFRS 1
IFRSs
IFRSs
103 1 1
2
5.
(1)
3
103 12 31 1 1
-
- 46 -
6,139 1,000 103 12
31 103 12 31 1 1
7,400
(2)
103 12 31 1 1
794
1,102
(3)
103 12 31 1 1
3,271 4,425
(4)
IFRSs
(5)
-
- 47 -
12
103 12 31 1 1
303
101 51
18 103 202
33
(6)
103 12 31 1 1
327
213 580
380 43
28 103 86
15
-
- 48 -
3 20%
104 1 1 12 31
1
5 609
12 3F
16 2
103.12.8 $ 23,395 97.4.17 4 3
5 609
12 3F
17 2
103.12.8 16,272
97.4.17 4 3
1
2
3 103 12 1 103 12 2
4 5 609 12 3F 16 17 28,000
- 0102..10403.10404.