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)12.170-3.1500.130-0.2809.0200.65-39.81000.61-36.746.1807.4201.493.4700136.590
2023 (9)-9.30-37.620-19.980-0.970-46.9201.08-26.03000.96-27.07-0.630-0.8101.4435.8500-1476.190
2022 (8)-4.31081.321434.34-8.6600.21-4.5577.012908.21.46-41.37001.32-47.32-3.92059.18899.661.063.920.01-66.67-7.150
2021 (7)-2.7405.3178.956.3600.2283.332.56-57.262.4938.33002.5016.232.09-34.075.92-30.431.028.510.030.0-39.310
2020 (6)4.0913.31.90-9.7400.12-25.05.99117.031.845.16002.1538.993.1798.128.5146.220.945.620.03-40.043.14-19.21
2019 (5)3.61-14.05-0.850-4.0300.16-51.522.7601.2482.35001.5580.11.677.785.8225.430.891.140.05-73.6853.40-27.4
2018 (4)4.2475.34-5.5409.5100.330-1.3400.68-29.17000.86-31.140.904.6446.370.88-8.330.19-5.073.56336.29
2017 (3)0.7301.1-38.89-5.30-0.3101.8300.9674.55001.2584.29-0.3603.17161.980.96-14.290.211.1116.860
2016 (2)-1.8901.8-48.421.2600.2566.67-0.0900.5517.02000.6815.681.501.21-2.421.12-18.840.185.88-75.300
2015 (1)-0.6603.49413.24-0.4100.03-95.952.8300.47-68.46000.59-64.59-1.0301.2477.141.38-3.50.170.0-23.660
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)2.91179.81298.630.96254.84252.380.04233.33106.9-0.64-256.163.013.87821.433770.00.1645.45-38.460000.6779.73-31.980.98-59.17-36.361.16-56.72-41.120.4216.6713.51000184.18438.36490.38
24Q3 (19)1.04-35.0125.68-0.62-258.97-208.77-0.03-200.099.660.414000.0-32.790.42-78.89112.070.11-26.67-63.330000.37-36.85-59.232.440.35133.012.6832.0253.140.360.0-2.700034.21-48.9117.91
24Q2 (18)1.6-75.87114.750.39110.08101.090.03-70.0-99.230.01116.67-96.881.99-27.9104.260.15-34.78650.00000.59-29.68669.951.7155.45180.662.0330.97153.140.360.02.8600066.95-80.710
24Q1 (17)6.63808.2236.14-3.87-514.29-134.550.1117.24100.7-0.0696.5366.672.762660.0-14.290.23-11.54-54.00000.83-14.78-55.771.1-28.57201.851.55-21.32321.430.36-2.75.88000347.121012.690
23Q4 (16)0.73118.02129.08-0.63-210.53-100.79-0.5893.582.04-1.73-383.61-592.00.1102.87-99.870.26-13.33-75.70000.987.72-76.031.5449.51129.331.9712.57-96.410.370.032.1400031.20116.33785.7
23Q3 (15)-4.0562.67-412.660.57101.59-78.08-8.92-329.31-571.960.6190.62165.22-3.4892.56-292.270.31400.0130.770000.911092.73119.231.03148.58692.311.75145.8111.460.375.7137.04000-191.040-344.95
23Q2 (14)-10.85-322.79-254.58-35.9-2075.76-1221.883.89127.09143.460.32277.786.67-46.75-1551.86-33492.860.02-96.0-75.00000.08-95.96-73.89-2.12-96.3-1021.74-3.82-445.71-387.220.352.9440.00000.000100.0
23Q1 (13)4.87294.02136.41-1.65-102.0857.8-14.36-344.58-980.98-0.1828.0-157.143.22-95.81274.050.5-53.27163.160001.89-53.82155.61-1.0879.43-212.5-0.7-101.28-150.00.3421.4336.00000.00100.0-100.0
22Q4 (12)-2.51-217.72-83.2179.432955.02521.45-3.23-270.9-147.08-0.25-208.745.6576.924149.724533.731.07723.08105.770004.09885.2498.15-5.25-4138.46-1293.1854.893396.183583.890.283.77.6900-100.0-4.5589.494.16
22Q3 (11)-0.7974.18-111.932.6-18.75-26.351.89121.12119.070.23-23.33-28.121.811192.86-82.170.1362.5-81.940000.4142.08-84.180.13-43.48-78.691.5718.0510.560.278.00.000-100.0-42.9377.83-111.03
22Q2 (10)-3.06-248.5458.023.2181.84366.67-8.95-649.08-189.770.3528.57-16.670.14107.57101.650.08-57.89-86.670000.29-60.46-88.240.23-76.04-17.861.33-5.0-2.210.250.0-7.4100-100.0-193.67-255.1256.43
22Q1 (9)2.06250.36394.29-3.91-229.04-6416.671.63-76.24391.07-0.0784.780-1.85-211.45-143.420.19-63.46-70.310000.74-64.2-73.950.96118.1824.681.4-6.04-15.150.25-3.858.70-100.0-100.0124.85260.39437.09
21Q4 (8)-1.37-120.69-154.83.03-14.16266.486.86169.221082.76-0.46-243.750.01.66-83.65144.120.52-27.78-20.00002.06-21.36-35.320.44-27.87780.01.494.93-3.870.26-3.74.00.010.00.0-77.84-119.99-156.36
21Q3 (7)6.62190.81118.483.53394.1715.74-9.91-199.4-85.580.32-11.11-44.8310.15219.5566.940.7220.014.290002.625.674.710.61117.86-64.531.424.41-58.480.270.03.850.010.00.0389.41187.6374.23
21Q2 (6)-7.29-941.43-146.28-1.2-1900.0-155.329.971880.36493.450.360140.0-8.49-1017.11-147.520.6-6.2581.8200100.02.48-12.4147.610.28-63.64-56.251.36-17.58-40.090.2717.3922.730.010.00.0-444.51-1100.18-275.43
21Q1 (5)-0.7-128.0-146.05-0.0696.7-105.26-0.56-196.5591.590100.0100.0-0.76-211.76-128.570.64-1.54236.8400-100.02.83-11.13174.070.771440.01.321.656.4529.920.23-8.09.520.010.00.0-37.04-126.81-136.31
20Q4 (4)2.5-17.490.0-1.82-159.670.00.58110.860.0-0.46-179.310.00.68-88.820.00.653.170.0000.03.1927.310.00.05-97.090.01.55-54.680.00.25-3.850.00.010.00.0138.1268.210.0
20Q3 (3)3.03202.360.03.05748.940.0-5.34-417.860.00.58286.670.06.08277.260.00.6390.910.00100.00.02.5048.950.01.72168.750.03.4250.660.00.2618.180.00.010.00.082.11169.350.0
20Q2 (2)-2.96-294.740.0-0.47-141.230.01.68125.230.00.15136.590.0-3.43-228.950.00.3373.680.0-0.11-200.00.01.6862.620.00.64-15.790.02.2778.740.00.224.760.00.010.00.0-118.40-216.060.0
20Q1 (1)1.520.00.01.140.00.0-6.660.00.0-0.410.00.02.660.00.00.190.00.00.110.00.01.030.00.00.760.00.01.270.00.00.210.00.00.010.00.0102.010.00.0

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