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
2023 (10)-0.0200.590-0.330-0.1100.5700.11-86.25001.60-81.4617.487500.016.3600.63-1.5600-0.120
2022 (9)0.58-77.52-1.310-0.09000-0.7300.82566.67008.612532.220.23-69.74-0.0400.644.920096.67-46.05
2021 (8)2.580-1.850000.0400.7300.03-66.67000.33-78.480.767500.00.8300.6117.3100179.170
2020 (7)-0.630-2.1201.67-34.25-0.120-2.7500.09-90.32001.52-86.190.01-95.83-0.1900.5230.000-190.910
2019 (6)-0.250-1.3602.5435.11-0.010-1.6100.9300011.0100.24-63.645.52626.320.466.6700-4.220
2018 (5)1.0725.88-3.0301.8859.320.010-1.9600000-0.0000.6622.220.7626.670.24-27.270.010.0105.9417.16
2017 (4)0.85844.44-1.9801.18413.04-0.070-1.1301.98195.520017.90157.050.5458.820.6160.870.336.450.01090.43442.55
2016 (3)0.090-0.6600.23-92.10.070-0.5700.67-48.46006.96-67.690.343.030.23-76.530.3140.910016.670
2015 (2)-0.940-1.702.910-0.70-2.6401.3490.910021.56315.50.33312.50.98226.670.2229.4100-78.330
2014 (1)0.39-11.3600-0.260-0.100.39-13.330.22120.0005.19140.750.0800.31400.00.17-5.560082.98-62.28
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
24Q3 (20)0.66560.0253.495.8692.1319433.33-3.4770.72-989.740.1100.0900.06.52106.981730.00.05000002.05002.974850.03070.02.373285.71946.430.14-6.670.000026.29-42.150
24Q2 (19)0.1119.23-47.373.05-81.0610266.67-11.85-265.74-10672.730.050150.03.15-79.781868.75000000-0.00000.06140.0135.290.07125.0125.930.150.0-16.6700045.4500
24Q1 (18)-0.52-240.54-246.6716.11839.767100.0-3.24-305.0-1805.260100.0015.581198.334200.000-100.0000-0.000-100.0-0.15-100.84-66.67-0.28-101.65-180.00.157.14-11.760000.00-100.0100.0
23Q4 (17)0.37186.05-33.930.832666.67419.23-0.8-305.13-90.48-0.13-1400.0-333.331.2400.0300.000-100.000-100.0-0.000-100.017.8417940.044700.017.016175.0170200.00.140.0-12.50002.160-99.42
23Q3 (16)-0.43-326.32-104.760.03200.0106.380.39454.55225.00.01-50.0200.0-0.4-350.041.1800100.000100.0-0.000100.0-0.141.18-350.0-0.28-3.7-600.00.14-22.22-12.50000.000100.0
23Q2 (15)0.19226.67205.56-0.0386.9693.48-0.11-157.89-126.830.020100.00.16142.11125.00-100.0-100.0000-0.00-100.0-100.0-0.17-88.89-383.33-0.27-170.0-42.110.185.8812.50000.00100.00
23Q1 (14)-0.15-126.79-135.71-0.2311.54-91.670.19145.24195.00100.0-100.0-0.38-226.67-226.670.11-85.71450.00-100.006.51-81.49697.34-0.09-125.0-152.94-0.1-900.0-152.630.176.256.25000-214.29-157.4-278.57
22Q4 (13)0.56366.671300.0-0.2644.6885.71-0.42-450.0-117.28-0.03-200.00.00.3144.12116.850.777800.07600.00.5200.0-3.8535.168397.728303.2-0.04-200.0-125.0-0.0175.0-109.090.160.06.67000373.33313.332326.67
22Q3 (12)-0.21-16.67-165.62-0.47-2.17-193.750.12-70.73146.15-0.01-200.00-0.68-6.25-525.0-0.01-150.095.65-0.503.85-0.42-148.5296.240.04-33.33-73.33-0.0478.95-125.00.160.06.67000-175.000-269.53
22Q2 (11)-0.18-142.86-119.35-0.46-283.33-284.00.41305.0124.70.01-66.67109.09-0.64-313.33-154.240.020.0100.00000.876.99107.860.06-64.71-73.91-0.19-200.0-170.370.160.06.670000.00-100.0-100.0
22Q1 (10)0.42950.0-67.69-0.1293.41-9.09-0.2-108.2360.780.03200.0-83.330.3116.85-74.790.02100.0-91.670-100.000.8295.1-91.970.176.25-22.730.1972.73-34.480.166.676.67000120.00680.0-59.38
21Q4 (9)0.04-87.5-84.62-1.82-1037.5-119.282.431034.62318.97-0.03062.5-1.78-1212.5-212.280.01104.3500.52200.000.42103.7100.166.67128.570.11-31.25-31.250.150.00.000015.38-85.1-81.66
21Q3 (8)0.32-65.59137.65-0.16-164.0-1700.0-0.2684.34-127.370100.0100.00.16-86.44119.05-0.23-2400.0-2400.0-0.5200-11.27-2783.33-1543.140.15-34.7800.16-40.74700.00.150.00.0000103.23-53.38120.65
21Q2 (7)0.93-28.46200.00.25327.27733.33-1.66-225.49-253.19-0.11-161.11-1000.01.18-0.84247.060.01-95.83-87.500-100.00.42-95.87-95.010.234.55355.560.27-6.9228.570.150.036.36000221.43-25.050
21Q1 (6)1.3400.0461.11-0.1186.7591.73-0.51-187.93-183.610.18325.01000.01.19308.77170.410.240000100.010.17000.22214.291000.00.2981.25281.250.150.036.36000295.45252.270
20Q4 (5)0.26130.59750.0-0.83-8400.078.610.58-38.95-84.11-0.08-700.033.33-0.5732.1485.460-100.0100.0000-0.00-100.0100.00.070800.00.16700.0420.00.150.050.000083.87116.77204.84
20Q3 (4)-0.85-374.190.00.01-66.670.00.95302.130.0-0.010.00.0-0.84-347.060.00.01-87.50.00-100.00.00.78-90.720.00100.00.00.02109.520.00.1536.360.0000.0-500.0000.0
20Q2 (3)0.31186.110.00.03102.260.0-0.47-177.050.0-0.0150.00.00.34120.120.00.0800.00.01200.00.08.4200.0-0.09-550.00.0-0.21-31.250.00.110.00.0000.00.0000.0
20Q1 (2)-0.36-800.00.0-1.3365.720.00.61-83.290.0-0.0283.330.0-1.6956.890.00100.00.0-0.0100.0-0.00100.00.00.02300.00.0-0.16-220.00.00.1110.00.0000.00.00100.00.0
19Q4 (1)-0.040.00.0-3.880.00.03.650.00.0-0.120.00.0-3.920.00.0-0.570.00.000.00.0-29.380.00.0-0.010.00.0-0.050.00.00.10.00.000.00.0-80.000.00.0

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。