財報指標解說

從巴菲特價值投資的角度,白話解釋每一個關鍵財報指標的意義、計算公式、解讀方式。

營收(Revenue)

Revenue / Sales / Turnover

毛利率(Gross Margin %)

營業利益(Operating Income)

Operating Income / Operating Profit

營業利益率(Operating Margin %)

Operating Margin %

淨利(Net Income)

Net Income / Bottom Line / Earnings

每股盈餘(EPS)

Earnings Per Share

自由現金流(Free Cash Flow)

Free Cash Flow / FCF

營運現金流(Operating Cash Flow)

Operating Cash Flow / OCF / CFO

資本支出(Capital Expenditure)

Capital Expenditure / CapEx

股東權益報酬率(ROE)

Return on Equity

流通在外股數(Shares Outstanding)

Shares Outstanding

每股股利(Dividend per Share)

Dividend per Share / DPS

銷貨成本(Cost of Revenue / COGS)

Cost of Revenue / Cost of Goods Sold

毛利(Gross Profit)

營業費用(Operating Expenses)

Operating Expenses / OpEx

銷管費用(SG&A)

Selling, General & Administrative Expenses

研發費用(R&D)

Research & Development Expenses

稅息折舊攤銷前獲利(EBITDA)

Earnings Before Interest, Taxes, Depreciation & Amortization

利息費用(Interest Expense)

Interest Expense

稅前淨利(Pretax Income)

Pretax Income / Income Before Tax

所得稅費用(Income Tax)

Income Tax Expense

稀釋每股盈餘(Diluted EPS)

Diluted Earnings Per Share

現金及約當現金(Cash & Equivalents)

Cash and Cash Equivalents

應收帳款(Receivables)

Accounts Receivable / Receivables

存貨(Inventory)

不動產廠房及設備(PP&E)

Property, Plant & Equipment

商譽(Goodwill)

資產總額(Total Assets)

應付帳款(Accounts Payable)

Accounts Payable

長期負債(Long-term Debt)

負債總額(Total Liabilities)

Total Liabilities

股東權益(Stockholders' Equity / Book Value)

Stockholders' Equity / Book Value

資產報酬率(ROA)

Return on Assets

投入資本報酬率(ROIC)

Return on Invested Capital

負債權益比(D/E)

Debt-to-Equity Ratio

流動比率(Current Ratio)

Price-to-Earnings Ratio

股價淨值比(P/B)

Price-to-Book Ratio

殖利率(Dividend Yield)

配息率(Payout Ratio)