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)20.41-58.75-16.9304.390-0.1803.48-90.9117.9387.550012.27116.8412.71-29.6213.76-8.089.88-5.540.2-4.7685.61-55.64
2023 (9)49.4823.82-11.210-32.5100.2566.6738.2764.679.56-38.4-0.9805.66-11.8318.06-53.0814.97-55.9210.4610.220.2123.53192.98110.66
2022 (8)39.96558.32-16.720-9.1900.15023.24015.52-22.44-0.4606.42-50.1438.49161.8433.96186.589.4923.730.17-10.5391.61197.47
2021 (7)6.07-56.17-23.29011.850-0.220-17.22020.0161.24-3.17012.8717.6914.715.4811.8531.967.679.570.19-42.4230.80-63.73
2020 (6)13.85-18.67-12.580-0.720-0.1401.27262.8612.41-17.650.02010.94-6.7912.73-12.638.98-29.797.013.640.33-15.3884.92-3.56
2019 (5)17.0395.07-16.6801.4-75.65-0.2100.35015.0756.17-1.05011.7322.4514.5774.712.7972.146.1618.690.3930.088.0630.32
2018 (4)8.73-8.87-10.905.7500.020-2.1709.6537.07-1.5809.5841.48.34-26.267.43-7.475.1911.370.311.1167.57-8.59
2017 (3)9.58-22.3-6.940-3.070-0.302.64-57.897.0419.93-0.2806.784.8311.3162.038.0314.394.66-3.920.27-12.973.92-26.98
2016 (2)12.3323.42-6.060-1.0700.09-25.06.2705.87-38.73-0.1406.46-38.966.98238.837.02510.434.858.740.3124.0101.23-40.62
2015 (1)9.99101.82-10.7701.5219.150.120-0.7809.5829.81-1.26010.5922.332.06-56.721.15-70.284.4624.930.25-37.5170.48170.01
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)6.5312.015.15-6.4-68.42-95.125.52315.04263.31-0.02-128.5760.00.13-93.6-95.566.3741.56101.580-100.0014.5216.169.14.4444.6340.955.84472.55826.982.38-1.65-9.160.050.00.078.96-52.73-58.04
24Q3 (19)5.83198.65-73.24-3.8-18.75-124.851.33-15.82110.40.07450.0-53.332.03122.28-89.94.543.77139.360.010200.012.5058.39135.643.07-17.034.781.02-75.0-69.822.42-3.97-7.280.050.0-16.67167.05287.97-53.62
24Q2 (18)-5.91-142.34-148.09-3.29.6-125.351.58139.01112.56-0.0290.48-114.29-9.11-187.43-183.813.13-20.15255.6800100.07.89-46.45314.083.7148.32-29.254.0844.68-34.32.52-1.56-2.70.050.00.0-88.87-134.57-164.0
24Q1 (17)13.96124.851.9-3.54-7.9326.71-4.05-19.82-7.43-0.21-320.0-2200.010.42255.63138.993.9224.057.400014.7471.73104.131.49-52.7-77.932.82347.62-40.512.56-2.29-3.030.050.00.0257.0936.62107.85
23Q4 (16)6.21-71.5-61.31-3.28-94.0814.81-3.3873.5756.39-0.05-133.33-266.672.93-85.42-75.983.1668.09-1.860100.0100.08.5861.7865.723.157.51-68.410.63-81.36-89.572.620.380.770.05-16.670.0188.18-47.751.89
23Q3 (15)21.7977.337.3-1.69-19.0174.66-12.79-1.67-98.290.157.1425.020.184.91118.481.88113.64-64.6-0.0198.97-133.335.31178.34-27.672.93-43.98-76.313.38-45.57-73.982.610.776.530.0620.050.0360.17159.35251.31
23Q2 (14)12.2933.7374.57-1.4270.665.02-12.58-233.69-1871.830.141300.055.5610.87149.31264.770.88-75.89-78.9-0.970-1070.01.91-73.6-71.665.23-22.52-46.586.2131.01-35.112.59-1.8912.610.050.025.0138.8712.27134.93
23Q1 (13)9.19-42.74819.0-4.83-25.45-125.7-3.7751.35-187.470.01-66.67112.54.36-64.26482.463.6513.3529.430100.0100.07.2239.4215.946.75-32.36.134.74-21.52-11.572.641.5423.360.050.025.0123.69-33.03832.61
22Q4 (12)16.051.13710.61-3.8542.2825.53-7.75-20.16-1436.210.03-75.0125.012.232.61482.453.22-39.36-9.04-0.56-1966.6765.855.18-29.39-34.189.97-19.492.846.04-53.555.672.66.1227.450.0525.025.0184.7080.16455.95
22Q3 (11)15.87125.43304.85-6.67-64.291.91-6.45-1008.45-387.950.1233.33140.09.2208.72419.445.3127.340.760.03-70.0102.917.349.08-42.2312.3726.35206.1912.9935.74279.822.456.5226.940.040.0-20.0102.5273.4441.23
22Q2 (10)7.04604.0333.89-4.06-89.7226.050.71-83.53-85.510.09212.5280.02.98361.4135.064.1747.87-23.770.1600.0125.06.737.97-57.229.7953.93486.239.5778.54636.152.37.4821.690.040.0-20.059.11345.69163.63
22Q1 (9)1.0-49.49-68.45-2.1458.6163.294.31643.14.11-0.0833.3311.11-1.1464.2657.142.82-20.34-50.7-0.0298.7881.826.23-20.85-62.796.3623.0266.495.3638.1464.922.144.917.580.040.00.013.26-60.08-78.62
21Q4 (8)1.98-49.49204.76-5.1723.97-71.190.58-74.11140.56-0.12-340.020.0-3.19-10.7635.033.54-32.8311.32-1.64-59.22-568.577.87-38.02-26.275.1727.9746.463.8813.45107.492.045.710.870.04-20.033.3333.22-54.24165.74
21Q3 (7)3.92230.23-58.16-6.8-23.86-129.732.24-54.291966.670.05200.00.0-2.8866.12-144.935.27-3.6681.72-1.03-157.5-1960.012.70-19.2340.874.04141.9221.693.42163.0884.861.932.124.890.050.0-16.6772.59178.14-70.95
21Q2 (6)-3.01-194.95-458.33-5.495.83-107.174.918.36148.73-0.0544.4450.0-8.5-219.55-369.615.47-4.37112.84-0.4-263.64-471.4315.72-6.0745.361.67-56.28-28.021.3-60.0-24.421.893.8511.830.0525.0-54.55-92.90-249.76-489.3
21Q1 (5)3.17267.72-42.78-5.83-93.05-47.594.14389.51463.16-0.0940.0-250.0-2.6645.82-267.35.7279.8752.13-0.11-131.4345.016.7456.8223.463.828.227.33.2573.8-8.191.82-1.0911.660.0433.33-69.2362.04222.76-40.65
20Q4 (4)-1.89-120.170.0-3.02-2.030.0-1.43-1091.670.0-0.15-400.00.0-4.91-176.60.03.189.660.00.35800.00.010.6718.420.03.536.330.01.871.080.01.840.00.00.03-50.00.0-50.53-120.220.0
20Q3 (3)9.371015.480.0-2.96-11.70.0-0.12-106.090.00.05150.00.06.41454.140.02.912.840.0-0.0528.570.09.01-16.660.03.3243.10.01.857.560.01.848.880.00.06-45.450.0249.87947.060.0
20Q2 (2)0.84-84.840.0-2.6532.910.01.97272.810.0-0.1-266.670.0-1.81-213.840.02.57-31.650.0-0.0765.00.010.82-20.230.02.32-34.830.01.72-51.410.01.693.680.00.11-15.380.023.86-77.170.0
20Q1 (1)5.540.00.0-3.950.00.0-1.140.00.00.060.00.01.590.00.03.760.00.0-0.20.00.013.560.00.03.560.00.03.540.00.01.630.00.00.130.00.0104.530.00.0

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。