Upload
others
View
3
Download
0
Embed Size (px)
Citation preview
ECLAT TEXTILE CO., LTD.
https://mops.twse.com.tw/mops/web/index http://www.eclat.com.tw
1476
02-2299-6000
02-2299-6000
02-2299-6000
02-2299-6000
037-432-371
037-731-600 134
03-386-1199
3 210
http://www.yuanta.com.tw 02-2586-5859( )
7 68
http://www.kpmg.com.tw 02-8101-6666
http://www.eclat.com.tw
- 1 -
- 2 -
- 3 -
- 4 -
()
- 5 -
()
/
/
/
/
- 6 -
()
1.
109
420
(
)
(
)
107.
06.1
4 66
.11 74
. 02~
9,
035,
318
3.29
%
9,03
5,31
8 3.
29%
9,
543,
332
3.48
%
- -
1
107.
06.1
4 66
.11
7,
932,
435
2.89
%
7,93
2,43
5 2.
89%
8,
362,
129
3.05
%
- -
2
- -
107.
06.1
4 66
.11~
74.0
2
74.0
2~
21,6
34,9
93
7.89
%
21,6
34,9
93
7.89
%
- 0.
00%
-
-
3
107.
06.1
4
95.0
6.14
48
2,86
4 0.
18%
47
3,86
4 0.
17%
2,
549
0.00
%
- -
4
- -
107.
06.1
4
91.0
6.10
36
5,72
4 0.
13%
36
5,72
4 0.
13%
17
9,27
4 0.
07%
-
-
5
107.
06.1
4
101.
06.1
8 28
,008
0.
01%
28
,008
0.
01%
-
- -
-
6
- -
()
10
7.06
.14
10
4.06
.24
25,7
90,3
35
9.40
%
25,7
90,3
35
9.40
%
- -
- -
- -
- -
-
- -
- -
- -
- -
7
-
-
107.
06.1
4
104.
06.2
4 51
7,33
0 0.
19%
51
7,33
0 0.
19%
-
- -
-
8
- -
107.
06.1
4
104.
06.2
4 -
- -
- -
- -
-
9
- -
107.
06.1
4
104.
06.2
4 -
- -
- -
- -
-
10
- -
107.
06.1
4
104.
06.2
4 -
- -
- -
- -
-
11
- -
- 7 -
()
1
PT E
clat
Tex
tile
Inte
rnat
iona
l(
)-
Ecla
t Ent
erpr
ise
Ecla
t Tex
tile (
Cam
bodi
a)
2(
)G
rand
Elit
e H
oldi
ngs I
nc.
Ecla
t Cay
man
Isla
nds H
oldi
ngs
3
()
Gra
nd E
lite
Hol
ding
s Inc
.Ec
lat C
aym
an Is
land
s Hol
ding
s
4(
)-
Ecla
t Ent
erpr
iseEc
lat T
extil
e (C
ambo
dia)
5
()
-G
rand
Elit
e H
oldi
ngs I
nc.
Ecla
t Ent
erpr
ise L
tdEc
lat T
extil
e (C
ambo
dia)
Ecla
t Cay
man
Isla
nds H
oldi
ngs
()
6
PT E
clat
Tex
tile
Inte
rnat
iona
l
7(
)(
)
8(
)(
)
9(
)(
)(
)(
)(
)
10
11(
)(
)
- 8 -
109 4 20
21.12% 21.08%
20.23% - 8.65%
- 6.92% 6.92% 4.31% 3.85% 3.12% 0.69%)
2.
( )
A B C 1 2 3 4 5 6 7 8 9 10 11 12
- - v - - - - - v v v v v v - - v - - - v - v v v v v v - - v - - - - - v v v v v v - - v - - v v v v v v v v v v v - v - - v v v v v v v v v v - - v - - v v v v v v v v v v
( )
v v v v v v v v v v - v v v -
- - v v v v v v v v v v v v - v v v v v v v v v v v v v v 3 v - v v v v v v v v v v v v v v v v v v v v v v v v v v v v 2
( ) “V” A B C
1 2 (
) 3 1% 4 (1) (2) (3)
- 9 -
5 5% 27 1 2
()
6 (
) 7 ( ) ( )
()
8 5%20% 50%
9 50
10 11 30 12 27
- 10 -
(
)
109
420
()
()
104.
07
9,03
5,31
8 3.
29%
9,
543,
332
3.48
%
- -
74
.07
- -
- -
1,68
7,70
5 0.
62%
-
-
94
.06
473,
864
0.17
%
2,54
9 0.
00%
-
-
1
-
-
102.
05
28,0
08
0.01
%
- -
- -
- -
101.
04
331
0.00
%
- -
- -
-
-
91.0
2 36
5,72
4 0.
13%
17
9,27
4 0.
07%
-
-
2
- -
100.
07
4,56
9 0.
00%
-
- -
-
-
-
101.
01
2,12
5 0.
00%
-
- -
- M
BA
-
-
89.0
8 0
0.00
%
- -
- -
-
-
100.
07
23,5
83
0.01
%
- -
- -
- -
100.
08
0 0.
00%
-
- -
- EM
BA
-
-
10
2.11
28
,989
0.
01%
-
- -
-
-
-
103.
1 2,
595
0.00
%
3,04
0 0.
00%
-
-
-
-
103.
1 40
0.
00%
-
- -
-
-
-
- 11 -
()
()
103.
1 2,
060
0.00
%
- -
- -
- -
103.
5 2,
436
0.00
%
- -
- -
103.
5 1,
020
0.00
%
- -
- -
QA
-
-
106.
2 4,
218,
746
1.54
%
44,8
80
0.02
%
- -
10
6.2
2,83
2 0.
00%
1,
252
0.00
%
- -
3
-
-
(
)
10
6.2
1,80
0 0.
00%
-
- -
-
- -
()
()
1
2
- 12 -
( )
1. 108
( 1)
A B C D
( 10)
A B CD E F
G
( 10)
(11)
(A) ( 2) (B) (C)
( 3) (D)
( 4) (E)
( 5) (F) (G) ( 6)
( 7)
(7)
(7)
( 7)
( 7)
( 7)
( 7)
( 7)
( 7)
960 960 1,121 1,121 0.05% 0.05% 70,758 71,425 250 250 1.70% 1.72%
-
1,526 1,526 401 401 0.04% 0.04% 0.04% 0.04%
1.
2.
(A+B+C+D) (A+B+C+D+E+F+G)
( 8) ( 9)H ( 8) ( 9) I
1,000,000
-
-
-
-
1,000,000 2,000,000 ( ) 2,000,000 3,500,000 ( ) 3,500,000 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
11 11 11 11 1. ( )
2. ( ) 3. 4. ( )
- 13 -
5.
IFRS 2
6.
7. ( ) 8. 9. ( ) 10.
11. a. ( )
b.I
c.
2.
108
1
(A) 2
(B) (C) 3
(D) 4
A B C D
8
(
9)
5
5
5
5
5
18,843 19,510 668 668 86,817 86,817 2. 47% 2.49%
( 6) ( 7) (E) 1,000,000
1,000,000 2,000,000 ( ) 2,000,000 3,500,000 ( ) 3,500,000 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
8 8 1. 2. 3.
- 14 -
IFRS 2
4.
5. ( ) 6. 7. ( )
8.
9. a.
b.E
c.
( ) ( )
108 107
1.70% 1.72% 1.62% 1.64%
0.04% 0.04% 0.04% 0.04%
2.47% 2.49% 2.34% 2.36%
- 15 -
( )
6 (A)
( 1) ( )
( ) (%) / ( 2)
6 0 100% -
6 0 100% -
6 0 100% -
6 0 100% -
6 0 100% -
6 0 100% -
6 0 100% -
6 0 100%
6 0 100% -
5 1 83% -
6 0 100% -
( ) 14 3 (3)
( )
107
- LOS
- LOS
108109
- 16 -
1 2
(1) ( ) (%)( )
(2) ( ) (%)
( ) ( )
3 14 3 :
( )
108/01/14
(108 1 )
107 108 108 108
108/03/14
(108 2 )
108/05/07
(108 3 )
200
LOS(Letter of Support)
108/08/06
(108 4 )
GRAND ELITE HOLDINGS INC.
108/09/17
(108 5 )
LOS
108/11/07
(108 6 )
108 1 14 ECLAT CAYMAN ISLANDS
HOLDINGS 42,850
LOS
( )
3
14-3(
)
- 17 -
6 ( )
( )
(%) ( / )( 1)
6 0 100% -
5 1 83% -
6 0 100% -
( 2) ( ) 14 5 (
2) ( )
( )
108 ( 3) ( )
108 ( 4)
1
(%)
(%)
- 18 -
2 14 5
( )
§14-5
108/01/14
(108 1 )
1. 108 2. 108 V 3. 108 V 4. 108 V 5. V
108/03/14
(108 2 )
1. 107
V
2. V 3. V 4. V 5. 107 V 6. 107 7.
108/05/07
(108 3 )
1. 108 1
2. V 3. V 4. V
108/08/06
(108 4 )
1. 108 2 2. V 3. GRAND ELITE HOLDINGS INC.
V
108/09/17
(108 5 )
1. V 2. V
- 19 -
( )
§14-5
108/11/07
(108 6 )
1. 109 2. V 3. V 4. 107 5. 108 1 14 ECLAT CAYMAN
ISLANDS HOLDINGS42,850
V
6. LOS V 7. V
3 108
108 3 14
107
107
107
107
108 5 7 108
108 8 6 108
108
108 11 7
108
108
109
-
108
- 20 -
4 108
108 11 7
108 3 1. 2. 3.
108 1. 2.
108
1. 10 1 2.
10811 11
( )
V
V
V
V
V
- 21 -
V
107 11
3
( )
36% 27% 270 6
60~69 3 60
V
2 15
1. 2. 3.4. 5.
- 22 -
V
108
109.01.14
97.92%96.73%
100%
V
( )109 1 3
(V
108
- 23 -
)
:( )
(
)
V
V
( )
V
V
108
109 3 5
109
V
1.
2.
3.
4.
- 24 -
5.
6. ( ) 7.
8.
9.
104 4
1084 110 3
10.( )
( )
V V V V V V V V V V
V V V V V V
V V V V V V V V V V V V V V V V
- 25 -
:
1 V
2 V
3 V
4
V
5 V
6 V
7 V
8 30 V
9 V
:
3
3
- . . 3
3
3
108
3
3
2
:
3
3
- 26 -
2
3
2
3
3
107
7
3
3
108
3
3
- ..
3
3
3
108
3
12
12
3
- 27 -
3
108 4
3
3
3
3
3
2
(CIA) 3
(CIA) 1
1. 108
2. 108 7
1. 109
2. 108
3.
4. 109
1. 108
2. 109
- 28 -
1.
2.
3. 108 108
4.
( )
(1)
1
2
1 2 3 4 5 6 7 8 9 10
V V V V V V V V V V V V
V V V V V V V V V V V V 3
V V V V V V V V V V V V 1
1
2 “ ” 1 2 (
) 3 1% 4 (1) (2) (3) 5 5% 27 1 2
()
6 ()
7 ( ) ( ) ()
8 5%20% 50%
9 50
10 30
- 29 -
(2)
3
109 3108 108 109
107 8 2 110 6 13 2( )
(%)
/
2 0 100% 107.8.2
2 0 100% 107.8.2
2 0 100% 107.8.2
(
)
108
4 1
108 1 14
1.
2. 107
4 2
108 3 15
(1) (%)
(2) (%)
- 30 -
( )
( 1)( 4)
( 2)
( 3)
V
107( ) 15 1.2
22 1.4
V
106
10816 1
16
107
70 ( ) 71
( ) 72 5.1
( )
107
108 TCFD
- 31 -
( 1)( 4)
( 2)
108
( ) 725.1
1. / 2. 3. 4. 5. 6. 7. 8.
52 3.2
40 2.3
47 3.1
35 2.2
64 4.2
- 32 -
( 1)( 4)
( 2)
108
69
V
EY GRI
Standards
ISAE3000 (limited assurance)
( )
( )
108 29 18
( )
9108 153
400 ( )
1 2 523,750
3 215,000
1,300 344,000 54 3.3
1
2
3
4 108 107108
- 33 -
( )
V
?
V
? V
V
( )
V
106
108 8 6
V
V
V
- 34 -
V
V
V
V
( )
( )
- 35 -
- 36 -
( )
( )
1.
108 07 17
3,018,038,221 (11 )
1. 2. 3. 4.
108 7 16
2. (1)
1. 2. 3. 4. 5. 6. — 7. 8.
(2)
1. 2. 3. 4. 5. 6. 7. 8. 9.
- 37 -
108
(3) 1. 2. 3. 200
(4) 1. 2. GRAND ELITE HOLDINGS INC.
(5) 1. 2.
(6) 1. 109 2. 3. 4. 108 1 14 ECLAT CAYMAN ISLANDS HOLDINGS
42,850 5.
(7) 1. 2. 3. 4. — 5. 6.
(8) 1. 2. 3. 4. 5. 6. 7.
- 38 -
8. 9. 10.
(9) 1. 2. 3. 200
( )
( )
- 39 -
( ) :
108 1 112 31
1 2,000 V V
2 2,000 4,000 3 4,000 6,000 V V 4 6,000 8,000 5 8,000 10,000 6 10,000
)
4,800 0 8 0 500 508
108 1 112 31
( )
( )
( )
( )
( ) 10 5 1 2 3
- 40 -
(1)
108 109 4 20
( )
( )
( )
( )
0 0 0 0 0 0 0 0 0 0 0 0
-9,000 0 0 0
( ) 0 0 0 0
- 0 0 0 0 0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
-4,565 0 0 0 0 0 0 0
-5,000 0 0 0
0 0 0 0
0 0 0 0
-10,000 0 0 0
-10,000 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
-2,000 0 1,000 0
0 0 1,800 0
(2)
- - - - -
- 41 -
(3)
1 2
106.5.24 700,000 7.89% 3.24%
10,000
107.3.23 (2,000 )
1
2
/( )
-
25,790,335 9.40% 0 0 0 0
21,634,993 7.89% 0 0 0 0
- ( ) 10,100,000 3.68% 0 0 0 0
9,543,332 3.48% 9,035,318 3.29% 0 0
9,035,318 3.29% 9,543,332 3.48% 0 0
-
8,854,000 3.23% 0 0 0 0
8,362,129 3.05% 7,932,435 2.89% 0 0
7,932,435 2.89% 8,362,129 3.05% 0 0
- 7,126,000 2.60% 0 0 0 0
5,203,031 1.90% 0 0 0 0
- 42 -
Grand Elite 21 100% 21 100% Eclat Cayman 123,759 100% 123,759 100%
8,000 100% 8,000 100% Eclat Enterprise 1 100% 1 100%
6,800 100% 6,800 100% 16,800 100% 16,800 100% 36,000 100% 36,000 100%
22,000 100% 22,000 100% 40,000 100% 40,000 100%
( 1) 2 100% 2 100% PT Eclat Textile International
2,500 100%
2,500 100%
1 105 12 7 2
- 43 -
1
66.11 1,000 500 500,000 500 500,000 - -
70.09 1,000 1,000 1,000,000 1,000 1,000,000 - -
76.11 1,000 7,000 7,000,000 7,000 7,000,000 - -
77.08 1,000 52,000 52,000,000 52,000 52,000,000 - -
80.03 1,000 65,333 65,333,000 65,333 65,333,000 - -
81.03 1,000 110,333 110,333,000 110,333 110,333,000 9,000,000
15,000,000 21,000,000
- -
81.12 10 19,500,000 195,000,000 19,500,000 195,000,000 44,667,000 40,000,000
- -
86.06 10 160,000,000 1,600,000,000 72,430,896 724,308,960 200,000,000
156,000,000 173,308,960
- (86) ( )51666
87.09 10 160,000,000 1,600,000,000 79,673,986 796,739,860 72,430,900 - (87) ( )59366
88.08 10 160,000,000 1,600,000,000 86,047,896 860,478,960 63,739,100 - (88) ( )63075
89.09 10 160,000,000 1,600,000,000 91,210,766 912,107,660 51,628,700 - (89) ( )60720
93.08 10 160,000,000 1,600,000,000 95,771,304 957,713,040 45,605,380 - 0930128923
94.06 10 160,000,000 1,600,000,000 109,179,286 1,091,792,860 134,079,820 - 0940125666
94.12 10 160,000,000 1,600,000,000 129,179,286 1,291,792,860 200,000,000 - 0940148057
95.07 10 160,000,000 1,600,000,000 143,389,007 1,433,890,070 142,097,210 - 0950132152
96.06 10 250,000,000 2,500,000,000 159,161,797 1,591,617,970 157,727,900 - 0960033202
96.07 10 250,000,000 2,500,000,000 184,161,797 1,841,617,970 250,000,000 - 0960032162
97.09 10 250,000,000 2,500,000,000 189,686,651 1,896,866,510 55,248,540 - 0970033483
98.09 10 250,000,000 2,500,000,000 193,480,384 1,934,803,840 37,937,330 - 0980033696
99.09 10 250,000,000 2,500,000,000 199,284,795 1,992,847,950 58,044,110 - 0990039425
100.09 10 250,000,000 2,500,000,000 211,241,882 2,112,418,820 119,570,870 - 1000036962
101.09 10 300,000,000 3,000,000,000 226,028,813 2,260,288,130 147,869,310 - 1010030287
101.10 10 300,000,000 3,000,000,000 246,028,813 2,460,288,130 200,000,000 - 1010030728
102.09 10 300,000,000 3,000,000,000 250,949,389 2,509,493,890 49,205,760 - 1020029077
103.09 10 300,000,000 3,000,000,000 260,987,364 2,609,873,640 100,379,750 - 1030027248
105.02 10 300,000,000 3,000,000,000 268,987,364 2,689,873,640 80,000,000 - 1040046754
106.09 10 300,000,000 3,000,000,000 274,367,111 2,743,671,110 53,797,470 - 106 6 22
- 44 -
274,367,111 25,632,889 300,000,000 -
2. 109 4 20
5 14 106 10,954 635 11,714
5,550,507 31,969,368 42,754,132 97,881,221 96,211,883 274,367,111
2.02% 11.65% 15.59 % 35.67 % 35.07 % 100.00%
3
3. 109 4 20
%
1~999 4,480 503,956 0.18
1,000~5,000 6,106 9,879,998 3.60
5,001~10,000 409 3,029,113 1.10
10,001~15,000 152 1,884,381 0.69
15,001~20,000 73 1,323,214 0.48
20,001~30,000 99 2,450,083 0.89
30,001~50,000 104 3,971,360 1.45
50,001~100,000 89 6,370,913 2.32
100,001~200,000 62 8,659,463 3.16
200,001~400,000 46 13,671,766 4.98
400,001~600,000 25 12,400,188 4.52
600,001~800,000 12 8,321,874 3.03
800,001~1,000,000 10 9,085,635 3.31
1,000,001 47 192,815,167 70.29
11,714 274,367,111 100
- 45 -
4.
%
25,790,335 9.40%
21,634,993 7.89%
10,100,000 3.68%
9,543,332 3.48%
9,035,318 3.29%
8,854,000 3.23%
8,362,129 3.05%
7,932,435 2.89%
- 7,126,000 2.60%
5,203,031 1.90%
5.
107 108 109 3 31
8
1
425.00 458.50 416.00
263.50 336.00 201.00 352.10 396.87 314.12
2
61.71 66.06 68.73
50.71 ( 2) -
3
274,367 274,367 274,367 - 15.96 15.67 2.54 - 15.96 ( 2) 2.54
11 ( 2) -
- - -
- - -
4 - - -
5 25.09 ( 2) - 6 36.08 ( 2) -
7 2.73% ( 2) -
1
2
3
- 46 -
4
5
6
7
8
6.
(1)
()
( )
( )
( )( )
(2)
11 109 6 18
- 47 -
7.
8.
(1) 6.(1) (2)
A
6,000,000 6,000,000
0 0
B
C
D 15.67
108
2,743,671
11
- 48 -
(3)
1 ( ) 6,000,000 6,000,000
0 0
2 ( : ) 15.96
15.96
9.
- 49 -
- 50 -
- 51 -
- 52 -
- 53 -
- 54 -
- 55 -
- 56 -
- 57 -
- 58 -
- 59 -
- 60 -
- 61 -
- 62 -
- 63 -
- 64 -
- 65 -
2.
1
2
3
4
( )
- 66 -
( )
1.
107 108 109
%
%
%
1 A 3,435,550 12.46 A 4,289,609 15.25 A 1,216,979 20.25 2 - - - - - - - - - 3 24,142,659 87.54 23,835,527 84.75 4,793,948 79.25
27,578,209 100.00
28,125,136 100.00
6,010,927 100.00
2.
107 108 109
%
%
%
1 - - - - A 1,131,952 10.36 - - - - - 10,602,523 100.00 - 9,793,415 89.64 - 2,533,077 100.00 -
10,602,523 100.00 - 10,925,367 100.00 - 2,533,077 100.00 -
Lycra
( )
107 108
21,057 18,979 8,658,810 21,616 18,771 8,749,654
- 4,494,114 13,019,589 - 4,441,382 12,772,660
- 67 -
- 68 -
- 69 -
- 70 -
- 71 -
- 72 -
- 73 -
- 74 -
- 75 -
- 76 -
- 77 -
- 78 -
- 79 -
- 80 -
- 81 -
- 82 -
- 83 -
( )
( )
( )
( )
- 84 -
(
)
( )
1.
2.
- 85 -
3.4.
5. ( )
6.
(
)
(
09301067391040003949
- 86 -
- 87 -
- 88 -
- 89 -
- 90 -
( )
( )( )
( )
( )
16 2019 1 123 2019 1 19 2019 1 1
19 2019 1 128 2019 1 1
2015-2017 2019 1 1
1.( )
( )
(
)
- 91 -
( )
(1)
( )
(2)
A.
a.
b.
a.b.c.
(3)
109,120 111,169
1.95%
- 92 -
( )
( )1080323028
3 2020 1 19 39
72020 1 1
1 8 2020 1 1
( )
10 28
17 2021 1 11 2022 1 1
( )
( )
( )
( )( )
1.
- 93 -
( )
2.
( )
1.( )
2.
108.12.31 107.12.31GRAND ELITE HOLDINGS INC.
( GRAND ELITE)
%100.00 %100.00
ECLAT CAYMAN ISLANDS HOLDINGS
( ECLAT CAYMAN)
%100.00 %100.00
ECLAT TEXTILE INTERNATIONAL PT
( ECLAT TEXTILE (ID))( 1)
%100.00 %-
GRAND ELITE ECLAT TEXTILE (CAMBODIA) CO., LTD.
( ECLAT TEXTILE (CAMBODIA))
%100.00 %100.00
ECLAT CAYMAN
( )( )
%100.00 %100.00
ECLAT CAYMAN ECLAT TEXTILE CO., LTD
(VIETNAM)
( ECLAT TEXTILE(VN))
%100.00 %100.00
ECLAT CAYMAN ECLAT FABRICS (VIETNAM) CO., LTD.
( FABRICS)
%100.00 %100.00
ECLAT CAYMAN E-TOP (VIETNAM) CO., LTD.
( E-TOP (VN))
%100.00 %100.00
- 94 -
( )
108.12.31 107.12.31ECLAT CAYMAN COLLTEX GARMENT MFY CO., LTD. (VN)
( COLLTEX)
%100.00 %100.00
ECLAT CAYMAN ECLAT ENTERPRISE LTD.
( ECLAT ENTERPRISE)
%100.00 %100.00
ECLAT CAYMAN TAI-YUAN GARMENTS CO., LTD.
( TAI-YUAN (VN))
%100.00 %100.00
ECLAT CAYMAN ECLAT TEXTILE INTERNATIONAL PT
( ECLAT TEXTILE (ID))( 1)
%- %-
( )
1 Eclat Cayman99.9996% 0.0004%
2.( )
1.(
)
2.
- 95 -
( )
( )
1.2.3.4.
1.2.3.4.
( )
( )
1.
(1)
•
•
- 96 -
( )
(2)(
)
• ( )
(
)
( )
•
•
•
- 97 -
( )
(3)
2.(1)
(2)
(
)
(3)
( )
- 98 -
( )
( )1.
2.
( )
( )
1.( )
( )
- 99 -
( )
2.
3.
(1) 5~60(2) 2~25(3) 3~8(4) 5~9(5) 3~15
( )
1.
(1)
(2)(3)
•
•
–
–
- 100 -
( )
2.
(1)(2)
(3)(4)
(1)(2)(3)(4)(5)
3.
- 101 -
( )
1.
2.
( )
- 102 -
( )
( )
1.
2.
3.
(1) 2~10
( )
- 103 -
( )
( )
( )
1.
2.
3.
- 104 -
( )
( )
1.
2.
3.
1.2.
(1)(2)
( )
- 105 -
( )
( )(
)
( )
108.12.31 107.12.31 $ 7,289 7,833
3,024,060 2,026,3741,412,922 870,903
$ 4,444,271 2,905,110
( )
( )
108.12.31 107.12.31— $ 13,245 2,065
3,039,480 3,831,559(24,086) (24,086)
$ 3,028,639 3,809,538
- 106 -
( )
108.12.31
$ 2,984,132 0.41% 12,33530 60,736 16.14% 9,80431~120 7,233 18.30% 1,323121 624 100.00% 624
$ 3,052,725 24,086
107.12.31
$ 3,711,713 0.49% 18,06730 117,174 3.22% 3,77131~120 4,223 41.05% 1,734121 514 100.00% 514
$ 3,833,624 24,086
108 107( ) $ 24,086 24,086
154,100 514,91490%
108.12.31
$ 774,381 574,719 774,381 2.42%~2.57%
$ 182,833 653,609 182,833 2.27%~2.38%
107.12.31
$ 240,600 1,265,971 240,600 2.87%~3.44%
- 107 -
( )
( )
108.12.31 107.12.31 $ 2,344,082 2,458,806 567,678 527,431
1,103,380 1,135,855204,822 142,495
$ 4,219,962 4,264,587
108 107( ) $ 3,881 (1,124)
( )
108.12.31 107.12.31$ 8,772 11,257
( )
108 1 1 $ 4,817,823 4,065,638 4,840,509 107,383 218,809 1,180,089 298,900 15,529,151
- 85,395 113,917 2,802 4,884 70,329 1,009,032 1,286,359
- (67) (77,682) (505) (2,004) (11,901) - (92,159)
( ) - 275,983 191,464 - 803 (10,210) (308,607) 149,433
(663) (71,524) (73,525) (1,511) (2,574) (25,240) (14,797) (189,834)
108 12 31 $ 4,817,160 4,355,425 4,994,683 108,169 219,918 1,203,067 984,528 16,682,950
107 1 1 $ 4,816,961 3,497,333 4,449,568 100,014 203,330 1,039,316 433,780 14,540,302
- 6,314 324,237 5,306 12,340 110,545 339,674 798,416
- - (59,389) (2,011) - (1,335) - (62,735)
( ) - 478,894 36,566 2,149 - 2,749 (489,228) 31,130
862 83,097 89,527 1,925 3,139 28,814 14,674 222,038
107 12 31 $ 4,817,823 4,065,638 4,840,509 107,383 218,809 1,180,089 298,900 15,529,151
- 108 -
( )
108 1 1 $ - 1,189,508 3,286,446 72,409 175,026 768,613 - 5,492,002
- 179,666 440,472 9,697 15,561 141,813 - 787,209
( ) - - - - - (17,291) - (17,291)
- (66) (70,825) (505) (2,004) (11,670) - (85,070)
- (19,420) (53,098) (1,149) (2,124) (18,248) - (94,039)
108 12 31 $ - 1,349,688 3,602,995 80,452 186,459 863,217 - 6,082,811
107 1 1 $ - 1,005,556 2,786,154 61,189 154,813 615,885 - 4,623,597
- 165,327 488,216 12,036 17,966 136,319 - 819,864
- - (42,164) (2,011) - (1,335) - (45,510)
- 18,625 54,240 1,195 2,247 17,744 - 94,051
107 12 31 $ - 1,189,508 3,286,446 72,409 175,026 768,613 - 5,492,002
108 12 31 $ 4,817,160 3,005,737 1,391,688 27,717 33,459 339,850 984,528 10,600,139
107 12 31 $ 4,817,823 2,876,130 1,554,063 34,974 43,783 411,476 298,900 10,037,149
( )
108 1 1 $ - - - - - -
IFRS16 51,184 46,230 40,380 628 2,272 140,694
108 1 1 51,184 46,230 40,380 628 2,272 140,694
- 3,889 10,248 2,102 - 16,239
- - (283) - - (283)
(1,170) - - - - (1,170)
108 12 31 $ 50,014 50,119 50,345 2,730 2,272 155,480
108 1 1 $ - - - - - -
IFRS16 - 12,394 18,129 28 1,023 31,574
108 1 1 - 12,394 18,129 28 1,023 31,574
1,769 14,191 13,645 930 227 30,762
- - (94) - - (94)
108 12 31 $ 1,769 26,585 31,680 958 1,250 62,242
108 12 31 $ 48,245 23,534 18,665 1,772 1,022 93,238
- 109 -
( )
( )
108.12.31 107.12.31$ 93,639 130,912
42,356 65,06544,123 71,80594,227 24,7362,389 4,113
96,428 20,310$ 373,162 316,941
108.12.31 107.12.31$ 61,151 281,507
328,205 357,9162,945 3,1613,013 -
616 633$ 395,930 643,217
( )
108.12.31 107.12.31$ 1,572,451 1,629,979$ 5,384,289 6,150,5412.1%~2.94% 1.8%~3.65%
( )
108.12.31$ 18,387$ 68,946
( )
- 110 -
( )
108$ 2,278$ 17,251
( ) $ 2,137
108$ 54,881
1.
2.
( )
1.
108.12.31 107.12.31$ 242,514 244,210
(237,382) (242,194)$ 5,132 2,016
108.12.31 107.12.31$ 57,727 57,983
(1)(
)
- 111 -
( )
237,382
(2)
108 1071 1 $ 244,210 226,084
4,301 4,797
7,728 8,1813,474 7,239
(17,199) (2,091)12 31 $ 242,514 244,210
(3)
108 1071 1 $ 242,194 98,777
( ) 9,663 4,9372,724 140,571
(17,199) (2,091)12 31 $ 237,382 242,194
(4)
108 107$ 1,572 1,705
8 1,744$ 1,580 3,449
108 107$ 376 852
543 1,193661 1,404
$ 1,580 3,449
- 112 -
( )
(5)
108 1071 1 $ 34,811 22,980
4,260 11,83112 31 $ 39,071 34,811
(6)
108.12.31 107.12.31%1.000 %1.125%3.000 %3.000
2,74113.13
(7)
( )
0.25 0.25108 12 31
( 0.25 ) $ (6,913) 7,182( 0.25 ) 6,901 (6,686)
107 12 31( 0.25 ) (7,239) 7,527
( 0.25 ) 7,254 (7,006)
- 113 -
( )
2.6%
COLLTEX FABRICS E-TOP(VN) ECLAT TEXTILE(VN) TAI-YUAN(VN)
ECLAT TEXTILE (ID)
108,847 92,517( )
1.
108 107$ 1,125,833 1,069,586
(6,876) 32,278- (10,653)
$ 1,118,957 1,091,211
( )
108 107
$ (20,544) 24,308
108 107$ 5,422,000 5,473,149
1,084,400 1,094,630- (10,653)(6,381) 10050,457 4,311(9,519) 2,823
$ 1,118,957 1,091,211
- 114 -
( )
2.(1)
108 1 1 $ 20,38113,15520,544
108 12 31 $ 54,080107 1 1 $ 60,735
(16,046)(24,308)
107 12 31 $ 20,381
108 1 1 $ 5,9466,279
108 12 31 $ 12,225107 1 1 $ 367
5,579107 12 31 $ 5,946
3.( )
1.3,000,000
10 300,000 274,367
2.
108.12.31 107.12.31$ 3,550,000 3,550,000
396 3961,377 1,377
15,866 15,866113 113
201,795 201,795$ 3,769,547 3,769,547
- 115 -
( )
3.
(1)
(2)1010012865
(3)
107 106( ) ( )
$ 11.00 3,018,038 9.50 2,606,487
- 116 -
( )
4. ( )
108 1 1 $ (6,862)(82,180)
108 12 31 $ (89,042)
107 1 1 $ (104,100)97,238
107 12 31 $ (6,862)
( )
108 107
$ 4,299,249 4,379,754( ) 274,367 274,367
( ) $ 15.67 15.96
$ 4,299,249 4,379,754( )( ) 274,367 274,367
( ) 18 21( )( ) 274,385 274,388
( ) $ 15.67 15.96
- 117 -
( )
( )
108 107
$ 15,724,763 519,655 15,883,257 332,797 1,389,468 6,691,412 1,576,552 6,540,450 2,075,759 4,384 1,667,564 2,039
74,160 696,678 49,121 736,27523,286 448,916 19,919 455,604
264,208 212,447 221,016 93,615$ 19,551,644 8,573,492 19,417,429 8,160,780
108 107
$ 8,573,492 8,160,780 19,551,644 19,417,429
$ 28,125,136 27,578,209( )
0.1%
6,0000.1%
( )
1.
108 107$ 26,975 11,846
9,708 9,708$ 36,683 21,554
- 118 -
( )
2.
108 107( ) $ (17,663) 206,379
(6,532) (16,496)217 -
6,127 7,372$ (17,851) 197,255
3.
108 107$ 60,782 46,332
2,278 -$ 63,060 46,332
( )
1.(1)
(2)
(3)( )
2.
121-2 2-5 5
108 12 31
$ 87,333 113,151 21,206 19,319 13,869 58,757
1,572,451 1,577,087 1,577,087 - - -
( ) 1,714,287 1,714,287 1,714,287 - - -
$ 3,374,071 3,404,525 3,312,580 19,319 13,869 58,757
- 119 -
( )
121-2 2-5 5
107 12 31
$ 1,629,979 1,630,737 1,630,737 - - -
( ) 1,618,813 1,618,813 1,618,813 - - -
$ 3,248,792 3,249,550 3,249,550 - - -
3.(1)
108.12.31 107.12.31
$ 177,157 29.98 5,311,167 188,341 30.715 5,784,894
43,536 29.98 1,305,209 39,572 30.715 1,215,454
(2)
1%32,048
36,556(3)
( ) (
)
108 107( ) ( )
$ (17,663) 30.912 206,379 30.149
- 120 -
( )
4.
1%1%
1,829 2,005
5.
( )1.
(1)(2)(3)
2.
- 121 -
( )
3.
(1)
(2)
(3)
4.
5,384,289 6,150,541
- 122 -
( )
5.
(1)
(2)
( )
108 107$ 4,299,249 4,379,754$ 18,123,752 16,931,030
%23.72 %25.87
( )
E&I PRINTING COMPANY LIMITED( E&I PRINTING)
( Best) ( )
- 123 -
( )
( )
( )
Best
( )
1.
108 107$ 75 132
30~602.
108 10726,807 15,689
30~603.
108.12.31 107.12.31$ - 53
4.
108.12.31 107.12.31$ 2,394 1,926
5.
108.12.31 107.12.31ECLAT CAYMAN $ - 1,489,678
- 124 -
( )
6.
108 107$ 150 600
300 300450 900
7.
108 107 108 107$ 122 428 - -
- - 2,000 2,000$ 122 428 2,000 2,000
( )
108 107$ 112,437 107,783
108.12.31 107.12.31$ 28,638 28,638$ 8 8$ 5,806 7,843
108.12.31 107.12.31- $ 2,389 4,113- 3,013 -
3,381,772 3,381,772$ 3,387,174 3,385,885
( )108.12.31 107.12.31
$ 61,255 137,617
- 125 -
( )
( )ECLAT CAYMAN
108.12.31 107.12.31US$ - 16,500
( ) 108 107
2,235,144 1,278,306 3,513,450 2,024,583 1,167,310 3,191,893
196,480 99,390 295,870 183,848 89,445 273,293
69,072 41,355 110,427 55,908 40,058 95,966
- 5,082 5,082 - 4,040 4,040
155,755 60,380 216,135 142,041 62,752 204,793
687,363 130,608 817,971 693,432 126,432 819,864
10,297 10,788 21,085 3,260 10,250 13,510
( )
108 107
$ (2,175) (2,222)(2,175) (2,222)(1,619) 38
( ) $ (3,794) (2,184)$ (0.01) (0.01)$ (0.01) (0.01)
$ (2,485) (2,419)
- 126 -
( )
( )
1./
( 1) ( 2)
01 ECLAT CAYMAN FABRICS 379,200(USD12,000)
- - - 2 - - - - 3,104,843
( )
3,492,948
( )
01 ECLAT CAYMAN ECLATTEXTILE(VN)
31,600(USD1,000)
- - - 2 - - - - 3,104,843
( )
3,492,948
( )
01 ECLAT CAYMAN COLLTEX 221,200(USD7,000)
- - - 2 - - - - 3,104,843
( )
3,492,948
( )
01 ECLAT CAYMAN E-TOP (VN) 268,600(USD8,500)
- - - 2 - - - - 3,104,843
( )
3,492,948
( )
01 ECLAT CAYMAN ECLAT TEXTILE(CAMBODIA)
216,460(USD6,850)
- - - 2 - - - - 3,104,843
( )
3,492,948
( )
01 ECLAT CAYMAN ECLATENTERPRISE
31,600(USD1,000)
- - - 2 - - - - 3,104,843
( )
3,492,948
( )
01 ECLAT CAYMAN TAI-YUAN (VN) 205,400(USD6,500)
- - - 2 - - - - 3,104,843
( )
3,492,948
( )
ECLAT CAYMAN
12 * 1 * 2
2./
( 3)
( 1)
( 2)
00 ECLATCAYMAN
2 5,437,126 1,532,600
(USD48,500)
- - - %- 9,061,876 Y N N
123
1.2.3.4.5.6.7.
3. ( )
- 127 -
( )
4.
( ) ( ) ( )
ECLATTEXTILE(ID)
ECLATTEXTILE(ID)
- - 2,500 761,190 - - - - 2,500 747,076 ( )
( 1)
1
5./
ECLATTEXTILE(ID)
PT KAWASANINDUSTRIKENDAL 30
108/12/30 755,823(USD24,826) 50%
PT KAWASANINDUSTRIKENDAL
6.7.
( )( )
( )( ) ( )
ECLATTEXTILE(VN)
1,486,567 %19.89( )
30
(190,347)(10.62) % ( 1)
ECLATTEXTILE(VN)
( ) (1,486,567) %(99.94) 30
190,347100.00 % ( 1)
FABRICS 1,745,536 %14.77 30
(89,547)(5.00) % ( 1)
FABRICS ( ) (1,745,536) %(96.87) 30
89,54797.34 % ( 1)
E-TOP(VN) 929,637 %12.44( )
30
(38,145)(2.13) % ( 1)
E-TOP(VN) ( ) (929,637) %(98.71) 30
38,14597.01 % ( 1)
COLLTEX 487,183 %6.52( )
30
(20,940)(1.17) % ( 1)
COLLTEX ( ) (487,183) %(98.38) 30
20,94098.10 % ( 1)
ECLAT TEXTILE(CAMBODIA)
369,433 %4.94( )
30
(14,788)(0.83) % ( 1)
ECLAT TEXTILE(CAMBODIA)
( ) (369,433) %(100.00) 30
14,788100.00 % ( 1)
TAI-YUAN (VN) 175,166 %2.34( )
30
(5,473)(0.31) % ( 1)
TAI-YUAN (VN) ( ) (175,166) %(91.42) 30
5,47329.14 % ( 1)
1:
- 128 -
( )
8./
ECLATTEXTILE(VN)
190,347(USD6,349)
11.27 - - - - ( 1)( 2)
12 USD 29.98
9.10.
1 FABRICS 2 1,745,536 6.21 %
2 ECLAT TEXTILE(VN) 2 1,486,567 5.29 %
3 COLLTEX 2 487,183 1.73 %
4 E-TOP(VN) 2 929,637 3.31 %
5 ECLAT TEXTILE(CAMBODIA)
2 369,433 1.31 %
1.02. 1
1.2.3.
( )( )
/
( ) ( )( ) ( )
- 8,739 - %- - %44.05 (1,219) (2,400)( 3)
GRAND ELITE 255,430(USD8,520)
421,789(USD14,069)
21 %100.00 (91,511) %100.00 4,718 4,718 ( 1)(2)( 5)
ECLAT CAYMAN 3,839,988(USD128,085)
3,839,988(USD128,085)
123,759 %100.00 3,860,554 %100.00 68,202 68,202 ( 1)( 2)
ECLAT TEXTILE(ID)
749,500(USD25,000)
- 2,500 %100.00 746,076 %100.00 (2,500) (2,500) ( 1)( 2)( 4)
GRAND ELITE ECLAT TEXTILE(CAMBODIA)
239,840(USD8,000)
239,840(USD8,000)
8,000 %100.00 (108,634) %100.00 4,509 4,509 GRAND ELITE( 1)( 2)
ECLATCAYMAN
COLLTEX 478,331(USD15,955)
478,331(USD15,955)
16,800 %100.00 475,370 %100.00 (36,068) (37,537) ECLAT CAYMAN( 1)( 2)
ECLATCAYMAN
E-TOP(VN) 1,079,280(USD36,000)
1,079,280(USD36,000)
36,000 %100.00 1,171,336 %100.00 84,690 85,342 ECLAT CAYMAN( 1)( 2)
- 129 -
( )
( ) ( )( ) ( )
ECLATCAYMAN
ECLAT ENTERPRISE 30(USD 1)
30(USD 1)
1 %100.00 (1,548) %100.00 (323) (323) ECLAT CAYMAN( 1)( 2)
ECLATCAYMAN
ECLATTEXTILE(VN)
634,707(USD21,171)
634,707(USD21,171)
22,000 %100.00 801,524 %100.00 26,001 26,001 ECLAT CAYMAN( 1)( 2)
ECLATCAYMAN
FABRICS 1,199,200(USD40,000)
1,199,200(USD40,000)
40,000 %100.00 1,447,246 %100.00 (44,009) (36,045) ECLAT CAYMAN( 1)( 2)
ECLATCAYMAN
TAI-YUAN(VN) 207,312(USD6,915)
207,312(USD6,915)
6,800 %100.00 (129,570) %100.00 (19,279) (19,566) ECLAT CAYMAN( 1)( 2)
ECLATCAYMAN
E&I PRINTING 29,980(USD1,000)
29,980(USD1,000)
1,000 %40.00 8,943 %40.00 (5,391) (2,156) ECLAT CAYMAN
( 1)
ECLATCAYMAN
ECLAT TEXTILE(ID)
3(USD0.1)
- 0.1 %- 3 %- (2,500) - ( 1)( 2)( 4)
1 USD 29.98 USD 30.91223 Best4 Eclat Cayman
99.9996% 0.0004%5 Grand Elite
( )1.
/
( 1) ( ) ( 1) ( 1)
( 2) 168,638(USD5,625)
( ) 128,194(USD4,276)
- - 128,194(USD4,276)
52,206 100.00 % 52,206 8,653 -
( )
( )
( )
( )
1 USD 29.98 USD 30.9122 ( ) ( )
2.
128,194USD 4,276
128,194USD 4,276
10,874,251
USD 29.98
3.
- 130 -
( )
( )
( )
( )
108
$ 8,573,492 19,551,644 - 28,125,136
4,782,102 3,496,414 (8,278,516) -
10,656 25,071 (8,752) 26,975
$ 13,366,250 23,073,129 (8,287,268) 28,152,111$ 28,308 43,504 (8,752) 63,060
450,618 388,438 - 839,056
$ 1,537,174 3,899,247 (14,421) 5,422,000$ - 52,206 (56,000) (3,794)$ 477,337 817,790 - 1,295,127$ 11,145,223 17,075,602 (4,901,405) 23,319,420$ 2,410,013 3,150,442 (364,787) 5,195,668
- 131 -
( )
107
$ 8,160,780 19,417,429 - 27,578,2094,647,305 3,486,272 (8,133,577) -
9,641 15,571 (13,366) 11,846$ 12,817,726 22,919,272 (8,146,943) 27,590,055$ 23,562 36,136 (13,366) 46,332
426,056 407,318 - 833,374$ 1,194,819 4,327,023 (48,693) 5,473,149$ - (2,184) - (2,184)$ 541,457 265,715 - 807,172$ 9,922,213 16,977,131 (4,758,462) 22,140,882$ 2,239,162 3,859,778 (889,088) 5,209,852
( )
108 107
$ 16,244,418 16,216,054 8,080,880 8,117,002 2,080,143 1,669,603
770,838 785,396472,202 475,523476,655 314,631
$ 28,125,136 27,578,209
108 107
$ 6,829,171 6,349,0024,278,755 4,351,911
$ 11,107,926 10,700,913
( )108 107
A $ 4,289,609 3,435,550
- 132 -
( )
( )
( )
- 133 -
(
)
( )
1.
2.
3.4.
- 134 -
5. ( )
6.
(
)
(
09301067391040003949
- 135 -
- 136 -
- 137 -
- 138 -
- 139 -
( )
( )
( )
16 2019 1 123 2019 1 19 2019 1 1
19 2019 1 128 2019 1 1
2015-2017 2019 1 1
1.( )
( )
(
)
- 140 -
( )
(1)
( )
(2)
A.
a.
b.
a.b.c.
- 141 -
( )
(3)
57,936 58,405 1,580
1.095%
( )1080323028
3 2020 1 19 39
72020 1 1
1 8 2020 1 1
( )
10 28
17 2021 1 11 2022 1 1
( )
( )
- 142 -
( )
( )1.
2.
( )1.
(
)
2.
( )
1.2.3.4.
- 143 -
( )
1.2.3.4.
( )
( )
1.
(1)
•
•
(2)(
)
- 144 -
( )
• ( )
(
)
( )
•
•
•
- 145 -
( )
(3)
2.(1)
(2)
(
)
(3)
( )
( )
- 146 -
( )
( )
( )1.
2.
3.
(1) 5~60(2) 2~25(3) 3~8(4) 5~9(5) 3~15
- 147 -
( )
( )
1.
(1)
(2)(3)
•
•
–
–
2.
(1)(2)
- 148 -
( )
(3)(4)
(1)(2)(3)(4)(5)
3.
1.
2.
- 149 -
( )
( )
( )
1.
2.
3.
2~3
- 150 -
( )
( )
( )
( )1.
2.
- 151 -
( )
3.
( )
1.
2.
3.
1.
- 152 -
( )
2.
(1)(2)
( )
( )
( )
108.12.31 107.12.31 $ 2,732 2,413
1,994,689 1,595,5201,291,900 800,053
$ 3,289,321 2,397,986
( )
- 153 -
( )
( )
108.12.31 107.12.31— $ 13,245 2,065
3,040,781 3,836,033(24,086) (24,086)
$ 3,029,940 3,814,012
108.12.31
$ 2,985,433 0.42% 12,33530 60,736 16.14% 9,80431~120 7,233 18.30% 1,323121 624 100.00% 624
$ 3,054,026 24,086
107.12.31
$ 3,716,187 0.49% 18,06730 117,174 3.22% 3,77131~120 4,223 41.05% 1,734121 514 100.00% 514
$ 3,838,098 24,086
108 107( ) $ 24,086 24,086
- 154 -
( )
154,100 514,91490%
108.12.31
$ 774,381 574,719 774,381 2.42%~2.57%
$ 182,833 653,609 182,833 2.27%~2.38%
107.12.31
$ 240,600 1,265,971 240,600 2.87%~3.44%
( )
108.12.31 107.12.31 $ 2,093,187 2,116,561 549,175 512,323
656,412 733,524191,394 136,407
$ 3,490,168 3,498,815
( )
108.12.31 107.12.31$ 4,516,119 3,846,176
- 14,772$ 4,516,119 3,860,948
1.
2.
- 155 -
( )
( )
108 1 1 $ 4,790,091 1,192,721 1,841,173 43,697 113,802 208,846 202,206 8,392,536
- 81,807 86,260 2,734 3,283 11,097 468,514 653,695
- - (75,146) - (1,623) (11,901) - (88,670)
( ) - 187,448 157,713 - - (17,243) (182,121) 145,797
108 12 31 $ 4,790,091 1,461,976 2,010,000 46,431 115,462 190,799 488,599 9,103,358
107 1 1 $ 4,790,091 1,190,268 1,837,583 42,554 111,219 204,144 - 8,175,859
- 2,453 15,001 4 2,583 5,591 202,206 227,838
- - (42,073) (1,011) - (1,335) - (44,419)
- - 30,662 2,150 - 446 - 33,258
107 12 31 $ 4,790,091 1,192,721 1,841,173 43,697 113,802 208,846 202,206 8,392,536
108 1 1 $ - 541,082 1,418,637 31,407 98,142 153,823 - 2,243,091
- 50,130 162,150 3,616 5,777 24,524 - 246,197
- - (3,637) - - (17,291) - (20,928)
- - (68,290) - (1,623) (11,670) - (81,583)
108 12 31 $ - 591,212 1,508,860 35,023 102,296 149,386 - 2,386,777
107 1 1 $ - 494,770 1,278,569 27,553 91,277 125,078 - 2,017,247
- 46,312 172,992 4,865 6,865 30,081 - 261,115
- - (32,924) (1,011) - (1,336) - (35,271)
107 12 31 $ - 541,082 1,418,637 31,407 98,142 153,823 - 2,243,091
108 12 31 $ 4,790,091 870,764 501,140 11,408 13,166 41,413 488,599 6,716,581
107 12 31 $ 4,790,091 651,639 422,536 12,290 15,660 55,023 202,206 6,149,445
- 156 -
( )
( )
108 1 1 $ - - - - -
IFRS16 46,230 40,380 628 2,272 89,510
108 1 1 46,230 40,380 628 2,272 89,510
3,889 10,248 2,102 - 16,239
- (283) - - (283)108 12 31 $ 50,119 50,345 2,730 2,272 105,466
108 1 1 $ - - - - -
IFRS16 12,394 18,129 28 1,023 31,574
108 1 1 12,394 18,129 28 1,023 31,574
14,191 13,645 930 227 28,993
- (94) - - (94)108 12 31 $ 26,585 31,680 958 1,250 60,473
108 12 31 $ 23,534 18,665 1,772 1,022 44,993
( )
108.12.31 107.12.31$ 42,285 77,921
42,356 65,0658,501 23,4777,904 6,798
46,065 8,0721,713 1,9612,000 2,000
56,389 10,542$ 207,213 195,836
108.12.31 107.12.31$ 59,610 187,578
2,876 2,875$ 62,486 190,453
- 157 -
( )
( )
108.12.31$ 17,229$ 19,726
( )
108$ 700$ 3,611
( ) $ 447
108$ 35,236
1.
2.
( )
1.
108.12.31 107.12.31$ 242,514 244,210
(237,382) (242,194)$ 5,132 2,016
108.12.31 107.12.31$ 45,263 41,633
- 158 -
( )
(1)(
)
237,382
(2)
108 1071 1 $ 244,210 226,084
4,301 4,797
7,728 8,1813,474 7,239
(17,199) (2,091)12 31 $ 242,514 244,210
(3)
108 1071 1 $ 242,194 98,777
( ) 9,663 4,9372,724 140,571
(17,199) (2,091)12 31 $ 237,382 242,194
- 159 -
( )
(4)
108 107$ 1,572 1,705
8 1,744$ 1,580 3,449
108 107$ 376 852
543 1,193661 1,404
$ 1,580 3,449
(5)
108 1071 1 $ 34,811 22,980
4,260 11,83112 31 $ 39,071 34,811
(6)
108.12.31 107.12.31%1.000 %1.125%3.000 %3.000
2,74113.13
(7)
( )
0.25 0.25108 12 31
( 0.25 ) $ (6,913) 7,182( 0.25 ) 6,901 (6,686)
- 160 -
( )
( )
0.25 0.25107 12 31
( 0.25 ) $ (7,239) 7,527( 0.25 ) 7,254 (7,006)
2.6%
49,112 46,382( )
1.
108 107$ 1,107,723 1,053,070
(6,876) 32,278- (10,653)
$ 1,100,847 1,074,695
108 107
$ (20,544) 24,308
- 161 -
( )
108 107$ 5,400,096 5,454,449
1,080,019 1,090,890- (10,653)(6,381) 10050,457 4,311
(23,248) (9,953)$ 1,100,847 1,074,695
2.(1)
108 1 1 $ 20,38113,15520,544
108 12 31 $ 54,080107 1 1 $ 60,735
(16,046)(24,308)
107 12 31 $ 20,381
108 1 1 $ 5,9466,279
108 12 31 $ 12,225107 1 1 $ 367
5,579107 12 31 $ 5,946
3.
- 162 -
( )
( )
1.
3,000,000 10 300,000 274,367
2.
108.12.31 107.12.31$ 3,550,000 3,550,000
396 3961,377 1,377
15,866 15,866113 113
201,795 201,795$ 3,769,547 3,769,547
3.
(1)
- 163 -
( )
(2)1010012865
(3)
107 106( ) ( )
$ 11.00 3,018,038 9.50 2,606,487
4. ( )
108 1 1 $ (6,862)(82,180)
108 12 31 $ (89,042)
107 1 1 $ (104,100)97,238
107 12 31 $ (6,862)
( )
108 107
$ 4,299,249 4,379,754( ) 274,367 274,367
( ) $ 15.67 15.96
- 164 -
( )
108 107
$ 4,299,249 4,379,754( )( ) 274,367 274,367
( ) 18 21( )( ) 274,385 274,388
( ) $ 15.67 15.96
( )
108 107
$ 15,724,764 519,655 15,883,257 330,902 1,388,726 6,643,934 1,587,926 6,513,706 2,075,759 4,384 1,667,564 2,039
74,160 696,678 49,121 736,27523,286 448,916 19,919 455,604
264,208 210,171 221,016 90,942$ 19,550,903 8,523,738 19,428,803 8,129,468108 107
$ 8,519,836 8,113,1093,902 16,359
19,550,903 19,428,803$ 28,074,641 27,558,271
( )0.1%
6,0000.1%
- 165 -
( )
( )
1.
108 107$ 18,867 9,831
9,708 9,708$ 28,575 19,539
2.
108 107( ) $ (16,989) 200,938
(6,530) (8,419)7,609 10,177
$ (15,910) 202,696
( )
1.(1)
(2)
(3)( )
2.
121-2 2-5
108 12 31
( )$ 1,791,556 1,791,556 1,791,556 - -
36,955 38,456 18,545 16,665 3,246
$ 1,828,511 1,830,012 1,810,101 16,665 3,246107 12 31
( )$ 1,631,011 1,631,011 1,631,011 - -
- 166 -
( )
3.(1)
108.12.31 107.12.31
$ 136,732 29.98 4,099,225 153,287 30.715 4,708,210
36,895 29.98 1,106,112 30,325 30.715 931,432
(2)
1%
23,945 30,214(3)
( ) (
)
108 107( ) ( )
$ (16,989) 30.912 200,938 30.149
4.
1%5.
- 167 -
( )
( )1.
(1)(2)(3)
2.
3.
(1)
- 168 -
( )
(2)
(3)
4.
3,458,745 4,094,3795.
(1)
(2)
- 169 -
( )
( )
108 107$ 4,299,249 4,379,754$ 18,123,752 16,931,030
%23.72 %25.87
( )
GRAND ELITE HOLDINGS INC.( GRAND ELITE)
ECLAT CAYMAN ISLANDS HOLDINGS( ECLAT CAYMAN)
ECLAT TEXTILE INTERNATIONAL PT( ECLAT TEXTILE (ID))
ECLAT TEXTILE (CAMBODIA) CO., LTD.( ECLAT TEXTILE (CAMBODIA))
( )
ECLAT TEXTILE CO., LTD (VIETNAM)( ECLAT TEXTILE (VN))
ECLAT FABRICS (VIETNAM) CO., LTD.( FABRICS)
E-TOP (VIETNAM) CO., LTD.( E-TOP(VN))
COLLTEX GARMENT MFY CO.,LTD. (VN)( COLLTEX)
ECLAT ENTERPRISE LTD.( ENTERPRISE )
- 170 -
( )
TAI-YUAN GARMENTS CO., LTD.( TAI-YUAN(VN))
E&I PRINTING COMPANY LIMITED( E&I PRINTING)
( Best)( )
( )
( )
Best
( )
1.
108 107$ 72 13,993
30~602.
108 107ECLAT TEXTILE(VN) $ 1,486,567 1,666,482FABRICS 1,745,851 1,648,401COLLTEX 487,183 599,206E-TOP(VN) 929,637 669,419
544,599 490,810- 86
$ 5,193,837 5,074,404
30~60
- 171 -
( )
3.
108.12.31 107.12.31$ - 53
4.
108.12.31 107.12.31ECLAT
TEXTILE(VN)$ 190,347 73,547
168,893 202,473- 98
$ 359,240 276,118
5.
108.12.31 107.12.31ECLAT CAYMAN $ - 1,489,678
6.
108.12.31 107.12.31$ 150 600
300 300$ 450 900
7.
108 107 108 107$ 122 428 - -
- - 2,000 2,000$ 122 428 2,000 2,000
- 172 -
( )
( )
108 107$ 111,771 107,132
108.12.31 107.12.31$ 28,638 28,638$ 8 8$ 5,806 7,843
108.12.31 107.12.31- $ 2,000 2,000
3,381,772 3,381,772$ 3,383,772 3,383,772
( )108.12.31 107.12.31
$ 61,255 78,824
( )ECLAT CAYMAN
108.12.31 107.12.31US$ - 16,500
- 173 -
( )
108 107
428,591 1,118,643 1,547,234 401,639 1,028,309 1,429,94836,894 84,870 121,764 33,127 76,261 109,38812,469 38,223 50,692 12,323 37,508 49,831
- 5,082 5,082 - 4,040 4,04020,086 47,530 67,616 19,425 43,325 62,750
204,967 70,223 275,190 200,485 60,630 261,115- 6,006 6,006 505 9,899 10,404
108 1071,914 1,893
7 7$ 937 876$ 811 758
%6.99
( )
1./
( 1) ( 2)
01 ECLATCAYMAN
FABRICS 379,200(USD12,000)
- - - 2 - - - - 3,104,843
( )
3,492,948
( )
01 ECLATCAYMAN
ECLATTEXTILE(VN)
31,600(USD1,000)
- - - 2 - - - - 3,104,843
( )
3,492,948
( )
01 ECLATCAYMAN
COLLTEX 221,200(USD7,000)
- - - 2 - - - - 3,104,843
( )
3,492,948
( )
01 ECLATCAYMAN
E-TOP (VN) 268,600(USD8,500)
- - - 2 - - - - 3,104,843
( )
3,492,948
( )
01 ECLATCAYMAN
ECLATTEXTILE(CAMBODIA)
216,460(USD6,850)
- - - 2 - - - - 3,104,843
( )
3,492,948
( )
- 174 -
( )
( 1) ( 2)
01 ECLATCAYMAN
ECLATENTERPRISE
31,600(USD1,000)
- - - 2 - - - - 3,104,843
( )
3,492,948
( )
01 ECLATCAYMAN
TAI-YUAN(VN)
205,400(USD6,500)
- - - 2 - - - - 3,104,843
( )
3,492,948
( )
ECLAT CAYMAN
12 * 1 * 2
2./
( 3)
( 1)
( 2)
00 ECLATCAYMAN
2 5,437,126 1,532,600
(USD48,500)
- - - %- 9,061,876 Y N N
123 7
1.2.3.4.5.6.7.
3. ( )
4.
( ) ( ) ( )
ECLATTEXTILE(ID)
ECLATTEXTILE(ID)
- - 2,500 761,190 - - - - 2,500 747,076 ( )
5.6.7.
( )( )
( )( ) ( )
ECLAT TEXTILE(VN) 1,486,567 %19.89
( )
30
(190,347)
(10.62)%
ECLATTEXTILE(VN)
( ) (1,486,567) %(99.94) 30
190,347
100.00%
- 175 -
( )
( )( )
( )( ) ( )
FABRICS 1,745,536 %14.77 30
(89,547)
(5.00)%
FABRICS ( ) (1,745,536) %(96.87) 30
89,547
97.34%
E-TOP(VN) 929,637 %12.44
( )
30
(38,145)
(2.13)%
E-TOP(VN) ( ) (929,637) %(98.71) 30
38,145
97.01%
COLLTEX 487,183 %6.52
( )
30
(20,940)
(1.17)%
COLLTEX ( ) (487,183) %(98.38) 30
20,940
98.10%
ECLAT TEXTILE(CAMBODIA)
369,433 %4.94
( )
30
(14,788)
(0.83)%
ECLAT TEXTILE(CAMBODIA)
( ) (369,433) %(100.00) 30
14,788
100.00%
TAI-YUAN (VN) 175,166 %2.34
( )
30
(5,473)
(0.31)%
TAI-YUAN (VN) ( ) (175,166) %(91.42) 30
5,473
29.14%
8./
ECLATTEXTILE(VN)
190,347(USD6,349)
11.27 - - - -
USD 29.98
9.( )
( )
/
( ) ( )( ) ( )
- 8,739 - %- - (1,219) (2,400) ( 2)
GRAND ELITE 255,430(USD8,520)
421,789(USD14,069)
21 %100.00 (91,511) 4,718 4,718 ( 4)
ECLAT CAYMAN 3,839,988(USD128,085)
3,839,988(USD128,085)
123,759 %100.00 3,860,554 68,202 68,202
ECLAT TEXTILE(ID) 749,500(USD25,000)
- 2,500 %100.00 747,076 (2,500) (2,500) ( 3)
GRAND ELITE ECLAT TEXTILE(CAMBODIA)
239,840(USD8,000)
239,840(USD8,000)
8,000 %100.00 (108,634) 4,509 4,509
ECLAT CAYMAN COLLTEX 478,331(USD15,955)
478,331(USD15,955)
16,800 %100.00 475,370 (36,068) (37,537)
ECLAT CAYMAN E-TOP(VN) 1,079,280(USD36,000)
1,079,280(USD36,000)
36,000 %100.00 1,171,336 84,690 85,342
ECLAT CAYMAN ECLAT ENTERPRISE 30(USD 1)
30(USD 1)
1 %100.00 (1,548) (323) (323)
ECLAT CAYMAN ECLAT TEXTILE(VN) 634,707(USD21,171)
634,707(USD21,171)
22,000 %100.00 801,524 26,001 26,001
- 176 -
( )
( ) ( )( ) ( )
ECLAT CAYMAN FABRICS 1,199,200(USD40,000)
1,199,200(USD40,000)
40,000 %100.00 1,447,246 (44,009) (36,045)
ECLAT CAYMAN TAI-YUAN(VN) 207,312(USD6,915)
207,312(USD6,915)
6,800 %100.00 (129,570) (19,279) (19,566)
ECLAT CAYMAN E&I PRINTING 29,980(USD1,000)
29,980(USD1,000)
1,000 %40.00 8,943 (5,391) (2,156)
ECLAT CAYMAN ECLAT TEXTILE(ID) 3(USD0.1)
- 0.1 %- 3 (2,500) - ( 3)
1 USD 29.98 USD 30.9122 Best3 Eclat Cayman
99.9996% 0.0004%4 Grand Elite
( )1.
/
( 1) ( ) ( 1) ( 1)( 2) 168,638
(USD5,625)( ) 128,194
(USD4,276)- - 128,194
(USD4,276)52,206 100.00 % 52,206 8,653 -
( )
( )
( )
( )
1 USD 29.98 USD 30.9122
2.
128,194USD 4,276
128,194USD 4,276
10,874,251
USD 29.98
3.
- 177 -
- 178 -
- 179 -
- 180 -
- 181 -
- 182 -
- 183 -
- 184 -
109 10
109 01
(2)
a.
109 12 b.
1098
109
4.
( )
FTA AGOA ( )
( )
( )
( )
- 185 -
5.
( ) ( )
( )
( ) know-how
( ) ERP
6.
300
( )
( )
7.
( ) ( )
( ) ( ) ( )
( )
( )
- 186 -
8.
( ) ( )
( ) ( )
( ) ( )
9.
10%
10%
10. 10%
11. 12.
10%
13.
[ (Plan)- (Do)- (Check)- (Act)]
1.
- 187 -
2.
3. ,
4.
1. 2.
3.
4.
- 188 -
- 189 -
2./
Gra
nd E
lite
Hol
ding
s Inc
.19
97.1
2.08
Palm
Gro
ve H
ouse
, P.O
. Box
43
8,Ro
adto
wn,
Torto
la B
ritish
Virg
in Is
land
sU
SD14
,069
Ecla
t Cay
man
Isla
nds
Hol
ding
s19
97.1
2.03
Po B
ox 6
13,3
THFl
oor,
Har
bour
Cen
tre,
Geo
rge
Tow
n,G
rand
Cay
man
,Cay
man
Is
land
s.
USD
123,
759
(1)
1998
.04.
1625
USD
5 ,62
5
Ecla
t Tex
tile
Co.,
Ltd
(Vie
tnam
)(
()
)
2006
.02.
15N
hon
Trac
h 2
IZ, N
hon
Trac
h D
istric
t, D
ong
Nai
prov
ince
, Vie
tnam
USD
22,0
00
Ecla
t Fab
rics (
Viet
nam
)Co.
,Ltd
((
))
2007
.11.
29M
y X
uan
A2
Indu
stria
l Zon
e, M
y X
uan
War
d, P
hu M
y To
wn,
Ba
Ria
Vun
g Ta
u Pr
ovin
ce, V
ietn
am
USD
40,0
00
Collt
ex G
arm
entM
fyCo
., Lt
d. (V
N)
((
))
2010
.11.
29Lo
t 28
Road
No.
7 Tr
ang
Bang
Indu
stria
l Par
k A
n
Tinh
Vill
age
Tran
g Ba
ng D
istric
t Tay
Nin
h Pr
ovin
ce
Viet
nam
USD
16,8
00
E-TO
P(V
ietn
am) C
o.,L
td(
()
)
2010
.10.
20Lo
t IX
-1; I
X-2
; IX
-3; I
X-4
,My
Xua
n B1
Tie
n H
ung
Indu
stria
l Zon
e,M
y X
uan
War
d, P
hu M
y To
wn,
Ba
Ria –
Vung
Tau
Pro
vinc
e,Vi
etna
m
USD
36,0
00
Ecla
t Ent
erpr
iseLt
d20
12.0
3.12
PLO
EUV
LO
UM
CH
OL
WA
T A
NG
TRA
KET
PHU
M A
NG
TAK
EAT,
SA
NG
KA
T K
AN
TOU
K,
KH
AN
PO
RSEN
CHEY
PH
NO
M P
ENH
USD
1
Ecla
t Tex
tile
(Cam
bodi
a) C
o., L
td(
()
)
2012
.09.
05PL
OEU
V L
OU
M C
HO
L W
AT
AN
GTR
AK
ET
PHU
M A
NG
TAK
EAT,
SA
NG
KA
T K
AN
TOU
K,
KH
AN
PO
RSEN
CHEY
PH
NO
M P
ENH
USD
8,00
0
- 190 -
Ta
i-Yua
n G
arm
ents
Co.,
Ltd
((
))
2013
.09.
01
Lot L
E11
and
LE12
, Xuy
en A
Indu
stria
l Par
k, M
y
Han
h Ba
c Co
mm
une,
Duc
Hoa
Dist
rict,
Long
An
Prov
ince
.
USD
6,80
0
ECLA
T TE
XTI
LE IN
TERN
ATIO
NA
L PT
((
))
2019
.12.
20
KA
WA
SAN
EK
ON
OM
I KH
USU
S K
END
AL,
Jl.
SAPT
ARE
NG
GA
No.
11,
Kel
. Won
orej
o, K
ec.
Kal
iwun
gu, K
enda
l Reg
ency
, Cen
tral J
ava
Prov
ince
.
USD
25,0
00
(2)
108
1231
:
=1: 2
9.98
2○
Ecla
t Cay
man
99.9
996%
0.00
04%
○Ec
lat C
aym
anU
SD25
,000
3.
%
(
1)
(2)
1
2
4.
(1)
GRA
ND
ELI
TE H
OLD
ING
S IN
C.
Ecla
t Tex
tile
(Cam
bodi
a) C
o., L
td.
(2)
ECLA
T CA
YM
AN
ISLA
ND
S H
OLD
ING
S
()
()
()
- 191 -
- 192 -
- 193 -
- 194 -
- 195 -
- 196 -