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)23.449.12-30.140-6.7200.02-94.12-6.709.5346.39008.8436.9815.658.0514.7994.615.48-10.460.110.0115.01-25.95
2023 (9)21.4836.04-14.650-7.3800.34466.676.83-40.766.5116.67006.4524.499.87236.867.661.76.12-15.120.1110.0155.3118.13
2022 (8)15.790-4.260-3.8900.06-80.6511.5305.58106.67005.1860.992.9321.584.7305.177.21-3.350.10.0131.470
2021 (7)-4.850-6.320-3.1600.313.33-11.1702.7-48.08003.22-47.722.41-51.611.16-46.797.46-2.610.125.0-55.620
2020 (6)17.3729.05-3.702.41-17.750.3-21.0513.67152.215.2-33.93006.16-19.614.98-23.52.18-49.37.660.520.08100.0175.1055.59
2019 (5)13.461091.15-8.0402.93737.140.38533.335.4207.87-0.76007.66-8.286.5170.874.341.917.623.960.04100.0112.54933.79
2018 (4)1.13-90.35-8.7900.3500.06500.0-7.6607.93-7.9-0.0208.35-4.383.81-69.253.03-66.377.3311.060.02100.010.89-85.48
2017 (3)11.71-50.65-12.310-9.9600.010-0.608.619.96-0.0808.7423.2512.39-21.139.01-27.576.60.150.010.074.97-39.85
2016 (2)23.73-4.12-13.350-2.650-0.22010.38-39.767.833.16007.095.3215.7116.9812.4412.896.59-2.080.010.0124.63-10.57
2015 (1)24.7538.19-7.520-11.1700.16-30.4317.2387.287.59-16.68-0.0406.73-17.3213.4318.4311.0213.616.7313.110.01-75.0139.3622.08
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)8.6294.1414.02-9.3544.01-9.36-2.0849.51-210.450.16100.0-74.19-0.7394.0526.263.155.78-11.1700012.0888.79-16.433.47-35.8617.233.8-1.55283.841.341.52-10.070.02-33.33-50.0167.0596.03-44.32
24Q3 (19)4.44-23.32-13.95-16.7-5118.75-296.67-4.12-1130.0-11.960.08138.1144.44-12.26-324.13-1390.531.99-3.43.650006.40-22.43-7.715.4160.53106.493.8629.122.541.32-5.71-13.730.030.050.085.22-34.94-22.38
24Q2 (18)5.7925.87-20.58-0.3291.5377.140.4143.48138.1-0.21-950.012.55.47567.07-7.132.06-13.45267.860008.25-9.77237.523.370.690.42.99-27.7858.21.4-1.41-7.890.030.050.0131.0059.19-38.37
24Q1 (17)4.6-39.15210.81-3.7855.79-687.5-0.92-37.3153.54-0.02-103.23-115.380.82182.83-18.02.38-31.81349.060009.14-36.75350.093.3513.1832.944.14318.18162.031.42-4.7-10.130.03-25.050.082.29-72.5776.81
23Q4 (16)7.5646.5112.5-8.55-103.09-186.91-0.6781.7910.670.62444.441450.0-0.99-204.21-126.473.4981.775.1200014.45108.493.642.9612.98146.670.99-68.57450.01.49-2.61-13.870.04100.0100.0300.00173.26-13.84
23Q3 (15)5.16-29.22-13.57-4.21-200.71-262.93-3.68-250.48-61.4-0.1825.0-700.00.95-83.87-80.251.92242.86262.260006.93183.69300.712.6248.02254.053.1566.6772.131.530.66-15.470.020.00.0109.79-48.34-32.69
23Q2 (14)7.29392.5767.97-1.4-191.67-29.63-1.0546.97-275.0-0.24-284.62-900.05.89489.080.670.565.66-24.320002.4420.32-10.791.77-29.76149.31.8919.6218.121.52-3.8-17.390.020.0-33.33212.54356.6769.93
23Q1 (13)1.48-77.98219.35-0.4883.89-150.53-1.98-164.0-241.380.13225.0533.331.0-73.26444.830.53-84.04-45.920002.03-85.44-45.772.52110.0768.971.58777.7844.951.58-8.67-13.660.020.0-33.3346.54-86.63210.72
22Q4 (12)6.7212.56394.12-2.98-156.9-161.19-0.7567.11-13.640.0433.33128.573.74-22.25-39.973.32526.42418.7500013.94706.1360.81.262.163900.00.18-90.16-10.01.73-4.42-5.980.020.0-33.33348.19113.46429.96
22Q3 (11)5.9737.56239.49-1.16-7.41-147.35-2.28-714.298.430.030.0-94.04.8147.55362.840.53-28.381.920001.73-36.84-43.950.744.23144.851.8314.37211.591.81-1.63-3.720.02-33.33-33.33163.1130.42110.29
22Q2 (10)4.34450.0498.17-1.08-213.68-980.0-0.2851.7273.580.03200.0108.333.261224.14373.950.74-24.49-11.90002.74-26.87-34.990.71144.83-47.411.646.79190.911.840.55-2.130.030.00.0125.07397.55382.27
22Q1 (9)-1.24-191.18-47.620.95-80.49107.02-0.5812.12-155.77-0.0378.57-109.68-0.29-104.6597.980.9853.1240.00003.7423.7538.50.29866.67-89.181.09445.0-46.571.83-0.54-2.140.030.050.0-42.03-163.98-96.66
21Q4 (8)1.36131.78-64.864.8798.78837.88-0.6673.4967.16-0.14-128.0-123.736.23440.4494.080.6423.08-36.630003.03-1.95-32.080.03101.82-98.630.2112.2-78.721.84-2.13-2.130.030.050.065.70104.14-51.79
21Q3 (7)-4.28-292.66-212.632.452550.0571.15-2.49-134.91-903.230.5238.89231.58-1.83-53.78-155.790.52-38.1-54.390003.09-26.74-44.59-1.65-222.22-181.28-1.64-398.18-264.01.880.00.00.030.050.0-1585.19-3477.57-1309.75
21Q2 (6)-1.09-29.76-113.52-0.199.2694.65-1.06-201.92-136.05-0.36-216.13-159.02-1.1991.72-119.220.8420.0-20.750004.2155.81-41.541.35-49.63246.740.55-73.04169.621.880.53-3.090.0350.050.0-44.31-107.3-106.43
21Q1 (5)-0.84-121.71-151.22-13.53-1950.0-1981.541.04151.74-11.110.31-47.46165.96-14.37-547.66-1551.520.7-30.69-65.00002.70-39.31-64.082.6822.3759.522.04117.0298.061.87-0.53-4.590.020.00.0-21.37-115.69-139.23
20Q4 (4)3.871.840.0-0.66-26.920.0-2.01-748.390.00.59255.260.03.21-2.130.01.01-11.40.0000.04.46-20.00.02.197.880.00.94-6.00.01.880.00.00.020.00.0136.273.990.0
20Q3 (3)3.8-52.850.0-0.5272.190.00.31-89.460.0-0.38-162.30.03.28-47.010.01.147.550.0000.05.57-22.720.02.03320.650.01.0226.580.01.88-3.090.00.020.00.0131.03-80.980.0
20Q2 (2)8.06391.460.0-1.87-187.690.02.94151.280.00.61229.790.06.19525.250.01.06-47.00.0000.07.21-4.270.0-0.92-154.760.0-0.79-176.70.01.94-1.020.00.020.00.0688.891164.360.0
20Q1 (1)1.640.00.0-0.650.00.01.170.00.0-0.470.00.00.990.00.02.00.00.000.00.07.530.00.01.680.00.01.030.00.01.960.00.00.020.00.054.490.00.0

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