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)0.9998.0-0.180-0.360-0.0800.81102.50.1587.5001.67105.83-0.740-0.3500.6-3.230.050.0330.00560.0
2023 (9)0.5-35.9-0.10-0.370-0.0400.4-31.030.08-33.33000.81-41.16-0.5300.33371.430.62-15.070.05400.050.00-48.08
2022 (8)0.7811.43-0.20-0.530-0.0700.58-6.450.129.09001.381.96-0.5200.0700.73-27.00.01096.30-0.95
2021 (7)0.779.49-0.080-0.560-0.0300.62226.320.11-35.29001.35-39.11-0.990-0.2801.0-16.670097.22131.84
2020 (6)0.390-0.20-0.30-0.1300.1900.170.0002.22-4.43-1.00-0.2701.2-12.410041.940
2019 (5)-0.240-0.1100.57-25.0-0.380-0.3500.17112.5002.32121.2-1.980-1.4201.373.79000.000
2018 (4)-0.8900.0200.76-24.0-0.390-0.8700.08-52.94001.05-54.61-2.470-1.9101.32-15.38000.000
2017 (3)-2.080-0.0501.000.10-2.1300.170.0002.316.39-4.310-2.5901.56-17.02000.000
2016 (2)-0.6200.990-0.180-1.000.3700.17-75.71002.17-70.44-3.590-2.7801.88-8.29000.000
2015 (1)-2.190-0.202.32-14.07-0.260-2.3900.7-72.0007.35-70.47-3.870-2.9702.0517.14000.000
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)0.06-50.0-66.67-0.06-50.0-100.0-0.04-33.3333.33-0.0277.78-116.670-100.0-100.00.06200.0100.00002.48154.13166.12-0.3-3.45-242.86-0.25-56.25-192.590.150.0-21.050.010.00.00.000-100.0
24Q3 (19)0.12-55.56142.86-0.04-300.033.33-0.0387.525.0-0.09-50.035.710.08-69.23123.530.020-50.00000.980-43.9-0.29-141.67-26.09-0.16-433.33-77.780.150.07.140.010.00.00.00-100.0100.0
24Q2 (18)0.27-50.0-37.21-0.0187.50.0-0.24-380.0-4.35-0.06-166.67-20.00.26-43.48-38.10-100.00000-0.00-100.00-0.12-500.047.83-0.03-137.572.730.150.07.140.010.00.0207.69-7.69-80.68
24Q1 (17)0.54200.0217.65-0.08-166.670-0.0516.67-66.670.09-25.0350.00.46206.67170.590.07133.33600.00003.06228.09551.09-0.02-109.5292.860.08-70.37150.00.15-21.057.140.010.00.0225.00487.50
23Q4 (16)0.18164.291000.0-0.0350.057.14-0.06-50.0-20.00.12185.711100.00.15144.12266.670.03-25.0-50.00000.93-46.43-59.940.21191.375.00.27400.08.00.1935.7111.760.010.00.038.30108.21923.4
23Q3 (15)-0.28-165.12-286.67-0.06-500.025.0-0.0482.6120.0-0.14-180.0-55.56-0.34-180.95-585.710.040300.00001.740263.48-0.230.0-4.55-0.0918.1810.00.140.0-17.650.010.00.0-466.67-143.41-348.89
23Q2 (14)0.43152.94168.75-0.01080.0-0.23-666.6737.84-0.05-350.0-25.00.42147.06281.820-100.0-100.0000-0.00-100.0-100.0-0.2317.86-15.0-0.1131.25-175.00.140.0-26.320.010.001075.000907.81
23Q1 (13)0.17950.0-65.310100.00-0.0340.050.00.02100.0-60.00.17288.89-65.310.01-83.3300000.47-79.810-0.28-333.33-33.33-0.16-164.0-300.00.14-17.65-30.00.010.000.00100.0-100.0
22Q4 (12)-0.02-113.33-300.0-0.0712.5-16.67-0.050.016.670.01111.11200.0-0.09-228.57-80.00.06500.020.00002.33386.0513.950.12154.55700.00.25350.013.640.170.0-19.050.010.00-4.65-102.48-300.0
22Q3 (11)0.15-6.250.0-0.08-60.0-900.0-0.0586.4986.49-0.09-125.0-50.00.07-36.36-56.250.01-75.0-66.670000.48-76.08-67.94-0.22-10.04.35-0.1-150.0-42.860.17-10.53-29.170.0100187.5075.78112.5
22Q2 (10)0.16-67.35-50.0-0.050-400.0-0.37-516.67-516.67-0.04-180.0-33.330.11-77.55-64.520.040300.00002.000256.0-0.24.7647.37-0.040.081.820.19-5.0-32.14000106.67-65.17-80.0
22Q1 (9)0.494800.0122.730100.0100.0-0.060.00.00.05600.0-28.570.491080.0145.00-100.0-100.0000-0.00-100.0-100.0-0.21-950.043.24-0.04-118.1880.950.2-4.76-28.57000306.2513068.75-2.56
21Q4 (8)0.01-93.33-97.22-0.06-700.033.33-0.0683.7814.29-0.0183.3366.67-0.05-131.25-118.520.0566.67-16.670002.0436.73-29.93-0.0291.386.670.22414.29214.290.21-12.5-27.590002.33-97.36-97.67
21Q3 (7)0.15-53.12193.750.01200.0150.0-0.37-516.67-362.5-0.06-100.050.00.16-48.39188.890.03200.0200.00001.49165.67197.01-0.2339.47-4.55-0.0768.18-16.670.24-14.29-20.000088.24-83.46232.35
21Q2 (6)0.3245.45288.24-0.0150.00-0.060.033.33-0.03-142.86-200.00.3155.0282.350.01-50.000000.56-46.350-0.38-2.7-80.95-0.22-4.76-633.330.280.0-6.67000533.3369.7947.06
21Q1 (5)0.22-38.89-38.89-0.0277.7877.78-0.0614.290.00.07333.33133.330.2-25.93-25.930.02-66.67-80.00001.05-64.05-82.3-0.37-146.6711.9-0.21-400.019.230.28-3.45-9.68000314.29214.29-56.35
20Q4 (4)0.36325.00.0-0.09-350.00.0-0.0712.50.0-0.0375.00.00.27250.00.00.06500.00.0000.02.91479.610.0-0.1531.820.00.07216.670.00.29-3.330.0000.0100.00250.00.0
20Q3 (3)-0.165.880.0-0.0200.0-0.0811.110.0-0.12-1100.00.0-0.18-5.880.00.0100.0000.00.5000.0-0.22-4.760.0-0.06-100.00.00.30.00.0000.0-66.67-5.880.0
20Q2 (2)-0.17-147.220.00100.00.0-0.09-50.00.0-0.01-133.330.0-0.17-162.960.00-100.00.0000.0-0.00-100.00.0-0.2150.00.0-0.0388.460.00.3-3.230.0000.0-62.96-108.740.0
20Q1 (1)0.360.00.0-0.090.00.0-0.060.00.00.030.00.00.270.00.00.10.00.000.00.05.920.00.0-0.420.00.0-0.260.00.00.310.00.000.00.0720.000.00.0

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。