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)35.2703.68843.59-21.860-6.38038.9502.52-7.352.07-31.461.06-39.8924.34-5.415.77-27.1310.967.140.19-13.64131.020
2023 (9)-19.6100.390-38.53000-19.2202.72-80.33.0201.76-78.6425.7374.3221.6479.1410.23-14.180.224.76-61.110
2022 (8)-5.390-10.0084.4583.95-15.230-15.39013.81238.48-1.9408.22151.4814.7668.4912.0842.4511.9219.320.2110.53-22.260
2021 (7)-36.860-3.64045.91471.027.080-40.504.08-57.1-0.9103.27-51.958.76-43.528.48-42.869.9912.50.1926.67-197.530
2020 (6)18.01-21.15-13.3308.040-0.404.68-75.219.5186.84-6.4206.8155.4215.513.4714.848.248.8817.310.1525.075.45-29.31
2019 (5)22.84-9.69-3.960-13.5504.43018.88-57.965.09-42.290.8204.38-29.0314.99-32.7213.71-62.027.5781.10.12-25.0106.7370.67
2018 (4)25.29163.1619.624462.79-41.220-0.48044.91347.318.82437.8-0.906.17361.6222.2866.0236.1149.834.18-19.770.16-11.1162.5429.11
2017 (3)9.61-84.830.430-15.7402.47100.8110.04-81.31.647.890.9601.3464.413.42-60.5514.45-52.125.217.20.18-10.048.44-73.06
2016 (2)63.35555.12-9.660-72.8501.23053.6901.52-61.9-1.5600.81-79.9334.0242.0530.1829.694.8628.230.217.65179.77406.21
2015 (1)9.670-29.59025.46-19.89-0.250-19.9203.9910.53-4.6704.0511.0223.95-20.0923.27-21.173.794.120.1741.6735.510
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)29.28645.25123.342.259.76703.57-37.54-863.01-122.13-7.15-771.95-1501.9631.531049.7135.470.7649.020.00.9888.46-3.920.81-50.88-35.611.11111200.0-20.136.06657.5-55.732.783.357.750.050.0-16.67329.36317.12310.25
24Q3 (19)-5.3747.8679.042.053516.67272.274.92-48.75-35.77-0.82-1071.43-243.86-3.3267.9587.620.5124.39-53.640.5220.93175.361.6574.85-60.45-0.01-100.2-100.330.8-76.61-66.392.69-1.475.490.050.0-16.67-151.698.6970.45
24Q2 (18)-10.3-147.58-208.99-0.0689.47-101.859.6727.59156.07-0.07-104.2294.7-10.36-149.15-181.570.41-51.76-12.770.43230.77-88.350.94-21.61-20.944.98-39.64-15.453.42-37.7-18.382.73-1.097.480.050.0-16.67-166.13-163.69-219.37
24Q1 (17)21.6565.14230.82-0.57-303.5770.621.16106.86109.531.66225.49591.6721.0857.43214.010.8511.84117.950.13-87.25113.01.20-4.33-11.168.25-40.69181.575.49-59.9297.832.766.987.810.05-16.670.0260.84224.91162.89
23Q4 (16)13.11151.17-74.040.28123.53108.36-16.9-320.63-84.90.51-10.53122.3713.39149.94-71.610.76-30.91-71.211.02247.83282.141.26-69.84-57.9413.91363.6714.9613.69475.2125.142.581.18-10.10.060.020.080.28115.64-77.97
23Q3 (15)-25.62-371.11-272.64-1.19-136.6276.297.66144.74-31.30.57143.18-79.72-26.81-311.1-373.011.1134.04-85.45-0.69-118.7-225.454.17249.51-74.743.0-49.07-36.842.38-43.2-45.542.550.39-26.720.060.00.0-513.43-468.91-373.67
23Q2 (14)9.45157.1146.883.25267.53117.15-17.12-40.67-146.32-1.32-650.081.4312.7168.69132.470.4720.51-81.573.69469.0294.211.19-11.92-88.975.89101.027262.54.19203.62519.02.54-0.78-18.060.0620.020.0139.18133.55114.84
23Q1 (13)-16.55-132.7767.28-1.9442.09-111.21-12.17-33.15-126.750.24110.53102.77-18.49-139.2144.420.39-85.23-63.21-1.0-78.57-3233.331.36-54.71-86.632.93-75.79234.41.38-87.39161.882.56-10.84.070.050.00.0-414.79-213.8297.7
22Q4 (12)50.51240.36317.78-3.3533.27-183.9-9.14-181.97-231.16-2.28-181.14-125.8547.16380.24332.262.64-65.08218.07-0.56-201.82-40.02.99-81.88118.7312.1154.746.4210.94150.342.722.87-17.5313.440.05-16.670.0364.4394.25298.79
22Q3 (11)14.84173.61133.33-5.0273.51-428.4211.15-69.83376.672.81139.524783.339.82125.1181.527.56196.47245.210.55128.95405.5616.5252.5484.414.755837.51796.434.37537.0345.923.4812.2638.10.0620.020.0187.61120.014.72
22Q2 (10)-20.1660.1456.48-18.95-209.47-1814.1436.96-18.75-37.1-7.1117.8-707.95-39.11-17.5517.332.55140.57280.6-1.9-6233.33-578.5710.836.7995.310.08103.67102.85-1.055.1667.113.126.0225.510.050.00.0-937.6794.810
22Q1 (9)-50.58-518.36-463.2517.311566.953366.0445.491748.19850.66-8.65-198.07-981.25-33.27-404.95-249.841.0627.71165.0-0.0392.550.010.14641.09599.9-2.18-119.17-563.83-2.23-120.94-1927.272.46-2.77-0.40.050.00.0-18064.29-19867.62-4747.99
21Q4 (8)12.0990.09-61.19-1.18-24.2181.87-2.7631.5181.958.8214800.01594.9210.91101.66-55.720.83-62.1-55.61-0.4-122.2291.211.37-84.73-40.3311.374160.71-10.8210.65986.73-3.452.530.44.120.050.025.091.38-48.99-60.4
21Q3 (7)6.36113.73-59.85-0.954.0484.35-4.03-106.8630.87-0.0693.1857.145.41111.44-44.632.19226.87-65.89-0.1835.7167.278.9661.56-59.33-0.2890.04-108.590.98132.24-68.592.522.026.330.050.025.0179.150-37.45
21Q2 (6)-46.32-415.81-1491.75-0.99-86.79-353.8558.761069.641387.59-0.88-10.0-276.0-47.31-397.48-1777.380.6767.5-18.29-0.28-366.6762.675.55282.739.74-2.81-697.87-342.24-3.04-2663.64-223.082.470.020.490.050.066.670.00100.0100.0
21Q1 (5)-8.98-128.8365.75-0.5391.8645.92-6.0660.37-124.04-0.8-35.59-233.33-9.51-138.665.040.4-78.612.56-0.0698.6889.471.45-36.82-68.750.47-96.31128.31-0.11-101.093.822.471.6521.670.0525.066.67-372.61-261.4996.02
20Q4 (4)31.1596.650.0-6.51-7.250.0-15.29-162.260.0-0.59-321.430.024.64152.20.01.87-70.870.0-4.55-727.270.02.29-89.590.012.75291.10.011.03253.530.02.432.530.00.040.00.0230.74-19.440.0
20Q3 (3)15.84644.330.0-6.07-1656.410.0-5.83-247.590.0-0.14-128.00.09.77487.70.06.42682.930.0-0.5526.670.022.03455.090.03.26181.030.03.1226.320.02.3715.610.00.0433.330.0286.44547.870.0
20Q2 (2)-2.9188.90.00.39139.80.03.95-84.330.00.5308.330.0-2.5290.740.00.82110.260.0-0.75-31.580.03.97-14.410.01.16169.880.02.47238.760.02.050.990.00.030.00.0-63.9699.320.0
20Q1 (1)-26.220.00.0-0.980.00.025.210.00.0-0.240.00.0-27.20.00.00.390.00.0-0.570.00.04.640.00.0-1.660.00.0-1.780.00.02.030.00.00.030.00.0-9364.290.00.0

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。