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)14.5831.71-8.010-6.8700.9906.57-12.178.5455.56-0.1011.1769.2112.41-18.312.06-16.024.39-4.360.060.088.3151.65
2023 (9)11.07-57.89-3.590-11.350-0.7507.48-70.775.49117.860.0106.60175.7115.19-14.9514.36-15.684.591.770.06-33.3358.23-52.09
2022 (8)26.2991.2-0.70-17.570-0.17025.59105.052.5221.74-0.0302.39-7.6517.8649.7117.0355.14.51-3.220.09-10.0121.5439.13
2021 (7)13.7534.8-1.270-16.0500.03-94.9212.4839.62.0789.910.1802.5927.5611.9354.9410.9853.144.660.650.1-23.0887.362.17
2020 (6)10.2-33.85-1.260-10.3900.59-14.498.94-23.911.09-78.63-0.5902.03-69.957.7-46.67.17-44.554.638.940.1330.085.50-4.19
2019 (5)15.42-14.24-3.670-12.800.69011.75-36.425.1-51.98-0.1106.76-45.514.42-18.8112.93-14.264.2555.110.10.089.24-11.06
2018 (4)17.9893.750.50-13.110-0.82018.48010.62-12.38-0.12012.41-36.117.7642.1915.0830.02.743.40.111.11100.3355.04
2017 (3)9.2816.58-20.404.8700.530-11.12012.12185.850019.42135.5712.4913.2411.612.512.65-1.490.090.064.716.42
2016 (2)7.96-47.11-0.920-3.30-0.2907.04-31.984.24-67.31-0.0308.24-63.5311.03-8.0810.31-16.792.69-0.740.0980.060.81-38.79
2015 (1)15.05-29.01-4.70-11.3400.3010.35-58.2512.97325.25-0.37022.60559.8812.0-49.612.39-43.352.71-3.90.0525.099.3415.88
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)4.0596.6532.81-1.61-228.5721.841.95311.96-70.410.39360.0160.02.4455.41271.831.22-35.11-32.60100.006.82-23.83-27.892.48-30.92-20.772.39-30.52-17.591.070.0-6.140.01-50.00.0116.71156.66638.59
24Q3 (19)2.06-30.41-34.39-0.4979.15-143.75-0.922.1383.3-0.15-150.00.01.57157.38-63.151.88-6.4750.4-0.1008.95-9.6331.643.590.8422.113.44-0.292.081.07-4.46-6.960.02100.0100.045.47-29.64-34.39
24Q2 (18)2.96-46.18-36.07-2.3533.99-634.38-0.9486.4687.70.3-33.3342.860.61-68.56-85.852.01-41.474.780009.91-50.0697.73.5628.52-33.213.4524.1-28.421.12-0.88-3.450.010.00.064.63-53.94-16.39
24Q1 (17)5.5759.38105.22-3.56-72.82-53.45-6.94-205.31-44.890.45169.23364.711.94236.62438.893.4389.5170.0800019.84109.78254.742.77-11.5-27.112.78-4.14-14.721.13-0.88-1.740.010.0-50.0140.31787.87131.92
23Q4 (16)0.64-79.62-89.73-2.06-283.9311.216.59219.6268.11-0.65-333.33-192.86-1.42-133.33-136.321.8144.8162.3200-100.09.4639.05206.313.136.46-16.762.9-13.95-17.851.14-0.87-2.560.010.0-50.015.80-77.2-88.03
23Q3 (15)3.14-32.18-59.171.12450.0-10.4-5.5127.88-141.67-0.15-171.43-122.734.26-1.16-52.351.258.7228.9500100.06.8035.72367.652.94-44.84-28.813.37-30.08-24.781.15-0.860.880.010.0-50.069.32-10.32-49.16
23Q2 (14)4.6372.76-40.94-0.3286.2131.91-7.64-59.511.570.21223.53122.344.311097.22-41.521.15-9.4559.7200100.05.01-10.4129.395.3340.26-14.034.8247.85-13.621.160.875.450.01-50.0-50.077.3027.77-33.94
23Q1 (13)2.68-56.98-41.1-2.320.0-376.19-4.79-22.19-74.82-0.17-124.2971.190.36-90.79-93.321.2784.0676.390-100.005.5981.1485.013.81.060.83.26-7.65-4.961.15-1.714.550.020.00.060.50-54.17-39.5
22Q4 (12)6.23-18.9970.68-2.32-285.6-190.0-3.92-71.93-26.050.76.06975.03.91-56.2637.190.6981.580.00.01200.0125.03.09112.29-7.563.76-8.9648.033.53-21.2144.671.172.631.740.020.0-33.33131.99-3.1930.91
22Q3 (11)7.69-1.9132.591.25365.9695.31-2.2873.6151.490.66170.21371.438.9421.338.820.38-47.225.56-0.0150.075.01.45-33.43-7.254.13-33.3911.324.48-19.7135.761.143.64-3.390.020.00.0136.3516.525.79
22Q2 (10)7.8472.31532.26-0.47-155.95-161.84-8.64-215.33-196.91-0.94-59.32-1242.867.3736.73268.50.720.056.52-0.020-107.142.18-27.73-7.116.264.46102.615.5862.6893.081.10.0-6.780.020.00.0117.0117.01285.96
22Q1 (9)4.5524.6648.210.84205.0144.68-2.7411.948.5-0.59-637.5-1575.05.3989.12352.940.724.3526.320100.0100.03.02-9.5-11.493.7748.4343.353.4340.5745.961.1-4.35-4.350.02-33.330.0100.00-0.8214.66
21Q4 (8)3.65-37.0719.28-0.8-225.0-143.01-3.1133.83-100.65-0.08-157.14-116.332.85-55.75-42.070.6991.676800.0-0.040.0-102.763.34113.04705.952.54-31.545.832.44-26.0616.191.15-2.543.60.0350.050.0100.83-21.776.43
21Q3 (7)5.8367.74574.420.64-15.79216.36-4.7-61.51-8.550.14300.0129.176.44222.01977.420.36-21.74-10.0-0.04-114.2992.981.57-33.33-54.493.7121.24139.353.314.19103.71.180.01.720.020.0-50.0128.89325.13322.64
21Q2 (6)1.24-59.61-60.130.76140.43-53.94-2.9145.3-2.83-0.07-275.0-111.482.068.07-57.980.46-19.327.780.281500.01500.02.35-31.14-25.923.0616.35109.592.8922.9876.221.182.611.720.020.0-50.030.32-65.24-72.31
21Q1 (5)3.070.33-2.85-1.88-201.0855.45-5.32-243.23-216.670.04-91.84233.331.19-75.81212.260.575600.078.12-0.02-101.3898.613.424814.573.862.639.5814.852.3511.929.121.153.6-4.170.020.0-50.087.22-7.94-15.54
20Q4 (4)3.06255.810.01.86438.180.0-1.5564.20.00.49202.080.04.921487.10.00.01-97.50.01.45354.390.00.07-97.980.02.454.840.02.129.630.01.11-4.310.00.02-50.00.094.74210.650.0
20Q3 (3)0.86-72.350.0-0.55-133.330.0-4.33-53.00.0-0.48-178.690.00.31-93.490.00.411.110.0-0.57-2750.00.03.458.530.01.556.160.01.62-1.220.01.160.00.00.040.00.030.50-72.150.0
20Q2 (2)3.11-1.580.01.65139.10.0-2.83-68.450.00.612133.330.04.76549.060.00.3612.50.0-0.0298.610.03.1761.610.01.46-36.240.01.64-9.890.01.16-3.330.00.040.00.0109.516.040.0
20Q1 (1)3.160.00.0-4.220.00.0-1.680.00.0-0.030.00.0-1.060.00.00.320.00.0-1.440.00.01.960.00.02.290.00.01.820.00.01.20.00.00.040.00.0103.270.00.0

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。