現金流量表僅顯示部份重要科目, 完整財報可參考這裡    玩股撇步(動畫小學堂)  

  • 現金流量表可以看出盈餘的品質
  • 小心自由現金流量近3年都小於0的公司
  • 營運現金流量要大於稅後淨利,除非受到應收帳款和存貨影響
  • 營運現金流量不應該都是流出
  • 其它調整項如果佔太大比例可能有問題
  • 注意增加的資本支出是不是能在以後帶來更多的營運現金流量
  • 注意折舊的增減對毛利率的影響
  • 約當比率 = 營運現金流量 / (稅後淨利+折舊+攤提), 這個比例越接近100%代表公司專注本業且實際能賺到錢
現金流量-近10年
營運現金流量 YoY投資現金流量 YoY籌資現金流量 YoY其他營業調整項 YoY自由現金流量 YoY資本支出 YoY其他投資調整項 YoY資本支出佔營收(%) YoY營業利益 YoY稅後淨利 YoY折舊 YoY攤提 YoY約當比率(%) YoY
2024 (10)2.60-3.3700.67-92.850.45-37.5-0.7700.87-46.95002.60-36.5-2.00-1.101.92.150.370.0222.220
2023 (9)-4.960-4.009.371201.390.720-8.9601.64-30.51004.10-41.6-2.430-1.2901.8611.380.37-5.13-527.660
2022 (8)-3.90-5.2300.72-93.2-1.350-9.1302.36-59.38007.01-64.6-0.9200.41-52.871.6724.630.398.33-157.890
2021 (7)-2.440-6.46010.5985.140.170-8.905.81-25.420019.81-27.120.29-54.690.872.351.34-2.90.365.88-94.940
2020 (6)4.1321.47-7.505.72515.05-0.320-3.3707.79694.90027.18677.980.64-61.210.85-57.921.380.00.343.03160.7076.3
2019 (5)3.41033.33-2.1800.93-44.64-0.1401.2200.98-27.94003.49-25.811.65-26.342.02-24.341.3858.620.3317.8691.151060.68
2018 (4)0.3-91.78-2.6901.684100.0-0.750-2.3901.3691.55004.7165.022.24-26.562.67136.280.877.410.28154.557.85-95.59
2017 (3)3.658.96-2.4500.0400.3101.2-0.830.712.9002.85-3.843.0534.361.1334.520.81-1.220.110.0178.05-5.93
2016 (2)3.35-1.18-2.140-1.120-0.7601.21-28.820.69-19.77002.97-15.142.271.340.84-48.470.82-6.820.11-21.43189.2747.95
2015 (1)3.3943.04-1.690-0.6600.0401.7142.860.8656.36003.5069.022.24-27.041.63-28.510.8811.390.147.69127.9272.73
現金流量-近20季
營運現金流量 QoQ YoY投資現金流量 QoQ YoY籌資現金流量 QoQ YoY其他營業調整項 QoQ YoY自由現金流量 QoQ YoY資本支出 QoQ YoY其他投資調整項 QoQ YoY資本支出佔營收(%) QoQ YoY營業利益 QoQ YoY稅後淨利 QoQ YoY折舊 QoQ YoY攤提 QoQ YoY約當比率(%) QoQ YoY
24Q4 (20)2.67476.06281.43-2.72-2166.67-51.960.95156.89-61.070.753850.0316.67-0.0593.9895.410.2110.53-59.620001.52-53.79-72.780.96223.08295.920.72222.03263.640.470.00.00.090.00.0208.590-64.24
24Q3 (19)-0.71-166.9839.83-0.12-103.5884.62-1.6720.85-259.05-0.0295.45-102.38-0.83-118.8257.650.19-32.14-5.00-100.003.29-22.7372.22-0.7817.02-188.89-0.59-13.46-1280.00.47-2.080.00.090.00.00.00-100.0100.0
24Q2 (18)1.06352.38128.043.35186.34271.79-2.11-160.29-148.17-0.44-358.82-238.464.41202.56176.960.2847.37-45.10.05200.004.2663.97-7.74-0.9424.19-6.82-0.5226.76-20.930.480.04.350.090.00.02120.000167.3
24Q1 (17)-0.42-160.039.13-3.88-116.76-846.153.543.44133.330.17-5.56200.0-4.3-294.5-2429.410.19-63.46-53.66-0.05002.60-53.51-41.42-1.24-153.06-56.96-0.71-61.36-51.060.482.134.350.090.0-10.00.00-100.0100.0
23Q4 (16)0.7159.32288.89-1.79-129.491.652.44132.38253.620.18-78.57118.18-1.0944.3933.540.52160.0-10.340005.59192.43-10.15-0.49-81.482.0-0.44-980.0-62.960.470.02.170.090.012.5583.33401.55775.0
23Q3 (15)-1.1868.78-32.58-0.7860.0-50.01.05-76.03176.320.84746.15147.06-1.9665.79-39.010.2-60.78-57.450001.91-58.61-63.51-0.2769.32-50.00.05111.63-76.190.472.179.30.090.0-18.18-193.4493.86-63.01
23Q2 (14)-3.78-447.83-800.0-1.95-475.049.614.38192.0392.13-0.1323.5379.37-5.73-3270.59-33.570.5124.39-23.880004.624.11-46.08-0.88-11.39-780.0-0.438.51-248.280.460.012.20.09-10.0-10.0-3150.00-310.87-5900.0
23Q1 (13)-0.69-483.3375.090.52128.57-47.471.5117.39220.97-0.1782.83-112.5-0.1789.6390.450.41-29.31-34.920004.44-28.7-46.89-0.79-58.0-507.69-0.47-74.07-361.110.460.024.320.125.00.0-766.67-1250.0-79.9
22Q4 (12)0.18120.22115.38-1.82-250.02.670.6981.58-65.5-0.99-391.18-391.18-1.64-16.3146.050.5823.4-51.670006.2218.77-52.08-0.5-177.78-1150.0-0.27-228.57-640.00.466.9831.430.08-27.27-27.2766.67156.18129.06
22Q3 (11)-0.89-111.9-106.98-0.5286.5626.760.38-57.3-92.960.34153.97385.71-1.4167.13-23.680.47-29.85-63.850005.24-38.84-70.54-0.18-80.0-190.00.21-27.59-54.350.434.8830.30.1110.057.14-118.67-126.03-137.33
22Q2 (10)-0.4284.84-1150.0-3.87-490.91-180.430.89171.77-53.16-0.63-687.5-173.91-4.29-141.01-220.150.676.35-58.390008.572.54-62.48-0.123.08-225.00.2961.113.570.4110.8124.240.10.011.11-52.5087.68-1018.75
22Q1 (9)-2.77-136.75-214.770.99152.94139.44-1.24-162.0-196.12-0.08-123.53-700.0-1.7841.4547.490.63-47.5-62.940008.36-35.66-71.84-0.13-225.0-360.00.18260.0125.00.375.7112.120.1-9.0911.11-426.15-85.76-142.13
21Q4 (8)-1.17-172.09-168.02-1.87-163.38-40.62.0-62.961276.470.34385.71191.89-3.04-166.67-879.491.2-7.69-16.6700012.99-26.97-3.14-0.04-120.0-108.00.05-89.13-91.80.356.062.940.1157.1422.22-229.41-358.82-238.71
21Q3 (7)-0.43-1175.0-760.0-0.7148.5540.835.4184.21277.620.07130.43133.33-1.1414.938.81.3-19.25-4.4100017.78-22.13-9.510.2150.0-56.520.4664.29100.00.330.0-2.940.07-22.22-22.22-50.00-975.0-560.0
21Q2 (6)0.04104.55-97.8-1.3845.0218.341.947.29171.43-0.23-2200.0-209.52-1.3460.47-1130.771.61-5.29-14.3600022.84-23.03-37.680.0860.0128.570.28250.0411.110.330.0-5.710.090.012.55.71103.25-98.93
21Q1 (5)-0.88-151.16-239.68-2.51-88.7223.011.29858.82-65.69-0.0197.380.0-3.39-969.23-28.91.718.06-45.3400029.67121.28-43.910.05-90.0225.00.08-86.89-20.00.33-2.94-5.710.090.012.5-176.00-206.42-248.06
20Q4 (4)1.723540.00.0-1.33-10.830.0-0.17-111.890.0-0.37-1333.330.00.39131.20.01.445.880.0000.013.41-31.780.00.58.70.00.61165.220.00.340.00.00.090.00.0165.382283.080.0
20Q3 (3)-0.05-102.750.0-1.228.990.01.43104.290.00.03-85.710.0-1.25-1061.540.01.36-27.660.0000.019.65-46.370.00.46264.290.00.23355.560.00.34-2.860.00.0912.50.0-7.58-101.420.0
20Q2 (2)1.82188.890.0-1.6948.160.00.7-81.380.00.21520.00.00.13104.940.01.88-39.550.0000.036.65-30.710.0-0.28-600.00.0-0.09-190.00.00.350.00.00.080.00.0535.29350.330.0
20Q1 (1)0.630.00.0-3.260.00.03.760.00.0-0.050.00.0-2.630.00.03.110.00.000.00.052.890.00.0-0.040.00.00.10.00.00.350.00.00.080.00.0118.870.00.0

免責聲明

本網站所有資料僅供參考,如使用者依本資料交易發生交易損失需自行負責,本網站對資料內容錯誤﹑更新延誤不負任何責任。