| 科目 | 期初餘額 | 借方 | 貸方 | 期末餘額 |
|---|---|---|---|---|
| 1111庫存現金 | 19,387,034.91 | 19,249,835.91 | 137,199.00 | |
| 1112零用金／週轉金 | 3,985.00 | (3,985.00) | ||
| 1113銀行存款 | 60,887,914.32 | 64,439,260.53 | (3,551,346.21) | |
| 11135銀行存款-外幣 | 152,956.00 | 152,956.00 | 0.00 | |
| 11136定期存款 | 0.00 | |||
| 11151約當現金-穩定幣(USDT/USDC) | 64,296.00 | 32,148.00 | 32,148.00 | |
| 1191應收帳款 | 4,945,518.00 | 4,231,558.00 | 713,960.00 | |
| 12121其他應收款-TML | 10,525,640.12 | 13,949,047.78 | (3,423,407.66) | |
| 12122其他應收款-ABS | 46,449,886.37 | 47,244,395.90 | (794,509.53) | |
| 1213其他應收款—其他 | 2,977,316.00 | 2,165,209.00 | 812,107.00 | |
| 12138其他應收帳款 | 2,985,170.00 | 3,847,946.00 | (862,776.00) | |
| 1222預付所得稅 | 962.00 | 481.00 | 481.00 | |
| 1231商品存貨 | 7,131,532.00 | 3,565,766.00 | 3,565,766.00 | |
| 1265其他預付費用 | 3,514.00 | 2,049.82 | 1,464.18 | |
| 1268進項稅額 | 985,104.00 | 614,468.00 | 370,636.00 | |
| 1269留抵稅額 | 120,328.00 | 240,656.00 | (120,328.00) | |
| 1281暫付款 | 4,110,935.00 | 3,625,059.00 | 485,876.00 | |
| 1282代付款 | 5,549,412.22 | 2,865,225.22 | 2,684,187.00 | |
| 1284存出保證金 | 4,668,996.00 | 3,608,996.00 | 1,060,000.00 | |
| 12850其他流動資產-加密代幣 | 89,080.00 | 44,540.00 | 44,540.00 | |
| 12890開帳差異數-資產 | 81,051,796.00 | 40,525,898.00 | 40,525,898.00 | |
| 1371採用權益法之投資 | 20,860,700.00 | 16,510,736.00 | 4,349,964.00 | |
| 1421機器設備—成本 | 81,504.00 | 81,504.00 | 0.00 | |
| 1422累計折舊—機器設備 | 56,280.77 | 56,280.77 | 0.00 | |
| 1431辦公設備—成本 | 11,826,877.81 | 8,655,525.00 | 3,171,352.81 | |
| 14311租賃改良成本 | 12,764,292.00 | 6,382,146.00 | 6,382,146.00 | |
| 14312累計折舊-租賃改良 | 7,623,122.00 | 13,296,141.45 | (5,673,019.45) | |
| 1432累計折舊—辦公設備 | 3,534,619.94 | 5,861,941.49 | (2,327,321.55) |
| 科目 | 期初餘額 | 借方 | 貸方 | 期末餘額 |
|---|---|---|---|---|
| 2116短期借款—其他 | 21,665,688.00 | 28,887,584.00 | 7,221,896.00 | |
| 2171應付帳款 | 11,592.00 | 276,995.00 | 265,403.00 | |
| 2191應付薪資 | 4,138,680.00 | 4,157,566.00 | 18,886.00 | |
| 2194應付營業稅 | 557,159.00 | 557,159.00 | 0.00 | |
| 2197其他應付費用 | 27,972,981.71 | 28,572,771.71 | 599,790.00 | |
| 21971應付費用-保險費 | 1,928,476.00 | 1,678,844.00 | (249,632.00) | |
| 21972應付費用-信用卡 | 4,554,692.28 | 3,837,022.01 | (717,670.27) | |
| 21973應付費用-代墊款 | 4,225,387.56 | 4,429,608.84 | 204,221.28 | |
| 21974應付費用-Rosie代墊 | 16,240.00 | 25,538.00 | 9,298.00 | |
| 21975應付費用-員工代墊 | 453,651.00 | 460,215.00 | 6,564.00 | |
| 21976暫估應付費用 | 239,815.00 | 479,630.00 | 239,815.00 | |
| 21977應付費用-其他 | 960,180.00 | 750,770.00 | (209,410.00) | |
| 2204銷項稅額 | 1,668,624.00 | 2,066,070.00 | 397,446.00 | |
| 22041銷項稅額-未開立 | 86,265.00 | 2,210,250.00 | 2,123,985.00 | |
| 2206其他應付款—其他 | 1,946,212.00 | 1,346,006.00 | (600,206.00) | |
| 2222預收收入 | 72,228.00 | 60,190.00 | (12,038.00) | |
| 2251暫收款 | 6,637,235.02 | 7,893,969.85 | 1,256,734.83 | |
| 22511暫收款/ABS專案代管款 | 80,799,516.00 | 80,799,516.00 | 0.00 | |
| 22521代收款/代扣款項 | 5,482,088.00 | 5,494,925.00 | 12,837.00 | |
| 22590開帳差異數-負債 | 2,303,667.70 | 2,303,668.70 | 1.00 | |
| 2392存入保證金 | 1,832,340.00 | 2,219,790.00 | 387,450.00 | |
| 2393業主(股東)往來 | 6,027,683.00 | 7,340,567.00 | 1,312,884.00 |
| 科目 | 期初餘額 | 借方 | 貸方 | 期末餘額 |
|---|---|---|---|---|
| 3111普通股股本 | 25,780,866.00 | 51,561,732.00 | 25,780,866.00 | |
| 3211資本公積—普通股股票溢價 | 13,982,032.00 | 13,982,032.00 | 0.00 | |
| 3311法定盈餘公積 | 20,316.00 | 27,088.00 | 6,772.00 | |
| 3351累積盈虧 | 67,308,472.36 | 50,955,201.36 | (16,353,271.00) | |
| 3353本期損益 | 1,677,578.96 | 1,677,578.96 | 0.00 | |
| 33531未結轉損益 | 4,514,642.30 | 4,514,642.30 | 0.00 | |
| 33532本期損益（新） | 1,072,382.00 | 536,191.00 | (536,191.00) |
| 科目 | 期初餘額 | 借方 | 貸方 | 期末餘額 |
|---|---|---|---|---|
| 4111銷貨收入 | 7,435,807.45 | 12,415,658.45 | 4,979,851.00 | |
| 4121勞務收入 | 3,297,804.00 | 6,494,577.00 | 3,196,773.00 | |
| 41211顧問收入 | 1,942,531.43 | 4,901,257.04 | 2,958,725.61 | |
| 4141其他營業收入 | 1,535,985.00 | 638,010.00 | (897,975.00) | |
| 41411營業收入-ABS | 530,861.60 | 561,393.20 | 30,531.60 | |
| 41412管銷服務資金 | 7,036,799.87 | 20,140,519.53 | 13,103,719.66 | |
| 41413TempoX 加速器收入 | 1,176,832.00 | 5,248,527.00 | 4,071,695.00 | |
| 41414執行收入 | 571,429.00 | 42,487,371.00 | 41,915,942.00 | |
| 7111利息收入 | 13,993.00 | 40,240.09 | 26,247.09 | |
| 7181兌換利益 | 8,607.22 | 135,810.37 | 127,203.15 | |
| 72490其他收入 | 29,670.00 | 247,122.00 | 217,452.00 |
※ 餘額表口徑（同藍途）：餘額欄自然正負（資產/費用借餘為正、負債/權益/收入貸餘為正）、 借/貸合計恆列正數 — 故借餘性質科目 期初＋借方−貸方＝期末；貸餘性質科目 期初＋貸方−借方＝期末。借貸為全部期間內合計，期內無異動則留白。 縮排列為上層科目的子科目（依 CoA 階層）。點任一科目進明細帳（逐筆分錄＋累計餘額）。