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)6.89-7.14-5.060-3.50-0.701.83-54.72.9521.90010.6413.594.19-5.23.84-0.783.125.760.03-25.098.57-8.87
2023 (9)7.4229.72-3.380-3.300.1713.334.0465.572.42-10.04-0.0109.37-11.674.421.143.875.162.954.240.04-20.0108.1624.05
2022 (8)5.72-16.74-3.280-1.6100.1525.02.4424.492.69-16.72-0.02010.61-24.54.3712.053.6812.882.838.850.05-28.5787.20-24.74
2021 (7)6.8738.23-4.910-2.0200.12-40.01.96250.03.23-16.320014.05-15.853.9-3.73.260.622.619.820.0716.67115.8527.51
2020 (6)4.97-13.11-4.410-1.3100.2100.00.56-80.623.86-4.460016.701.414.05-5.813.24-11.482.1715.430.0650.090.86-11.36
2019 (5)5.7216.5-2.830-2.4700.142.862.8904.0429.49-0.01016.461.054.349.313.6650.621.8817.50.0433.33102.51-15.24
2018 (4)4.917.91-5.690-1.6700.07-97.84-0.7803.1219.080016.292.982.8821.012.4314.621.611.890.03-25.0120.94-4.58
2017 (3)4.55-24.92-2.520-1.4603.2459.612.0333.552.6243.960015.8229.442.3821.432.1223.261.4310.850.040.0126.74-36.21
2016 (2)6.0620.24-4.540-1.0702.0343.971.5287.651.8238.930012.2249.381.9613.951.7213.161.2910.260.040.0198.697.62
2015 (1)5.0417.76-4.230-1.1501.4142.420.81-78.681.3143.96008.1884.421.7210.971.529.351.173.540.04-20.0184.6210.86
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)1.59-28.382.58-0.7765.9367.510.07101.97800.0-0.8-1433.33-1100.00.822150.0200.01.13113.2139.5100100.014.6973.2816.650.8-13.041.270.7-18.60.00.791.283.950.010.00.0106.00-21.220.53
24Q3 (19)2.2221.31-22.11-2.26-107.34-3128.57-3.56-35500.0-9.540.0650.0200.0-0.04-105.41-101.440.53-10.17-13.110008.48-4.85-19.090.92-29.23-7.070.86-30.08-5.490.780.05.410.010.00.0134.5548.51-21.63
24Q2 (18)1.8345.248.93-1.09-15.96-87.93-0.0100.00.0400.00.74131.25-32.730.59-14.495.360008.91-7.652.331.310.17-1.521.2318.276.960.781.36.850.010.00.090.5930.861.92
24Q1 (17)1.26-18.71-5.97-0.9460.34-154.050100.0100.00-100.0-100.00.32139.02-67.010.69-14.8156.820100.009.65-23.3957.041.1849.37-9.921.0448.57-6.310.771.325.480.010.00.069.23-34.34-4.42
23Q4 (16)1.55-45.61-4.32-2.37-3285.71-30.22-0.0199.690.00.08300.0100.0-0.82-129.5-310.00.8132.7914.08-0.01050.012.6020.199.470.79-20.2-2.470.7-23.082.940.762.74.110.010.00.0105.44-38.58-7.58
23Q3 (15)2.8569.64187.88-0.0787.9393.14-3.25-32400.0-111.040.02-50.00.02.78152.739366.670.618.93-28.2400010.4820.35-27.50.99-25.0-7.480.91-20.87-8.080.741.374.230.010.00.0171.6993.15196.55
23Q2 (14)1.6825.37-11.11-0.58-56.7610.77-0.0150.050.00.0433.330.01.113.4-11.290.5627.27-13.850008.7141.72-12.371.320.768.21.153.622.340.730.04.290.010.00.088.8922.72-22.4
23Q1 (13)1.34-17.288.94-0.3779.67-276.19-0.02-100.050.00.03-25.0-40.00.97585.0-32.640.44-38.03-6.380100.006.15-46.6-11.351.3161.732.341.1163.243.740.730.05.80.010.00.072.43-36.514.23
22Q4 (12)1.6263.64-12.43-1.82-78.4314.15-0.0199.3599.510.04100.0-50.0-0.2-566.6725.930.71-16.47-43.65-0.020011.51-20.4-45.930.81-24.322.730.68-31.3123.640.732.828.960.010.0-50.0114.0897.06-23.53
22Q3 (11)0.99-47.62-35.29-1.02-56.92-41.67-1.54-7600.0-3180.00.02-50.0300.0-0.03-102.42-103.70.8530.7718.0600014.4645.454.21.07-12.39.180.995.3217.860.711.437.580.010.0-50.057.89-49.46-42.48
22Q2 (10)1.8953.66-17.11-0.65-409.5247.58-0.0250.0-100.00.04-20.033.331.24-13.8919.230.6538.310.170009.9443.37-1.961.22-4.694.270.94-12.15-2.080.71.459.380.010.0-50.0114.5564.83-18.61
22Q1 (9)1.23-33.511.650.21109.91125.3-0.0498.05-300.00.05-37.5150.01.44633.33278.950.47-62.7-27.690006.93-67.43-35.371.2893.9416.361.0794.5517.580.692.999.520.01-50.0-50.069.49-53.42-10.41
21Q4 (8)1.8520.92110.23-2.12-194.44-54.74-2.05-4200.0-6733.330.08900.014.29-0.27-133.3344.91.2675.0-15.4400021.2853.42-21.580.66-32.65-1.490.55-34.521.850.671.5213.560.020.00.0149.1948.2294.97
21Q3 (7)1.53-32.89-14.53-0.7241.9420.00.05600.0104.07-0.01-133.33-120.00.81-22.12-8.990.7222.03-29.4100013.8736.85-31.720.98-16.24-3.920.84-12.5-3.450.663.1220.00.020.0100.0100.66-28.48-19.59
21Q2 (6)2.2888.4318.75-1.24-49.417.33-0.010.080.00.0350.0-95.451.04173.68147.620.59-9.23-22.3700010.14-5.49-22.641.176.36-4.880.965.49-6.80.641.5920.750.020.0100.0140.7481.4515.08
21Q1 (5)1.2137.5218.42-0.8339.42-29.69-0.0166.670.00.02-71.43122.220.38177.55246.150.65-56.3810.1700010.73-60.4823.81.164.18-2.650.9168.5212.350.636.7823.530.020.0100.077.561.36171.47
20Q4 (4)0.88-50.840.0-1.37-52.220.0-0.0397.560.00.0740.00.0-0.49-155.060.01.4946.080.0000.027.1433.570.00.67-34.310.00.54-37.930.00.597.270.00.02100.00.076.52-38.870.0
20Q3 (3)1.79-6.770.0-0.940.00.0-1.23-2360.00.00.05-92.420.00.89111.90.01.0234.210.0000.020.3255.060.01.02-17.070.00.87-15.530.00.553.770.00.010.00.0125.172.360.0
20Q2 (2)1.92405.260.0-1.5-134.380.0-0.05-400.00.00.66833.330.00.42261.540.00.7628.810.0000.013.1051.240.01.238.850.01.0327.160.00.533.920.00.010.00.0122.29328.030.0
20Q1 (1)0.380.00.0-0.640.00.0-0.010.00.0-0.090.00.0-0.260.00.00.590.00.000.00.08.660.00.01.130.00.00.810.00.00.510.00.00.010.00.028.570.00.0

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。