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)1.48-41.96-5.2401.9000-3.7600.010.00.01-75.00.30-11.380.0401.4754.740.170.00.11-21.4384.57-58.21
2023 (9)2.5564.52-2.930-0.460-0.010-0.3800.0100.0400.340-0.1200.951.060.170.00.1416.67202.3860.6
2022 (8)1.55-22.11-4.7203.14000-3.1700000-0.000-0.4800.9414.630.17-5.560.1233.33126.02-30.98
2021 (7)1.9995.129.420-31.7602.8031.414202.740.06-60.0-0.0202.53-96.62-0.5500.8200.18-73.530.09350.0182.570
2020 (6)1.020-0.2901.830-0.5400.73-67.120.1566.670075.002058.33-1.720-3.4400.68-15.00.020.00.000
2019 (5)-0.9403.16-59.75-2.690002.22-61.120.09-93.08003.47-92.76-0.450-1.3400.8-1.230.02-33.330.000
2018 (4)-2.1407.850-10.120-0.0105.71-49.421.3-51.490047.97302.02-1.602.512.110.81-3.570.03-25.0-64.070
2017 (3)11.34-26.32-0.050-8.440-0.41011.29-37.422.68-76.51-0.05011.93-61.651.29-56.862.23-80.350.84950.00.040364.63170.81
2016 (2)15.3902.650-15.8700.6646.6718.04011.41-8.06-0.12031.12-65.782.991561.1111.3500.08-11.1100134.650
2015 (1)-3.530-10.21010.48204.650.45800.0-13.74012.41199.040.08090.92154.560.180-0.3600.09-10.00.020.00.000
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)0.7323.7328.07-0.9337.16-481.25-0.44-152.38-237.5000-0.277.53-148.780-100.00000-0.00-100.000.04233.33300.00.25-40.48208.70.050.025.00.02-33.33-50.0228.1293.330
24Q3 (19)0.59-13.24-41.58-1.48-108.4515.430.84154.55220.0000-0.89-2866.67-20.270.01000-100.001.1900-0.03-200.025.00.42-19.23-64.410.0525.025.00.030.0-25.0118.002.3847.21
24Q2 (18)0.68233.331260.0-0.7166.51-407.140.33-71.79230.0000-0.0398.8666.6700-100.00.010-80.0-0.000-100.0-0.01-125.080.00.5285.712500.00.040.00.00.030.00.0115.25179.1107.46
24Q1 (17)-0.51-189.47-155.43-2.12-1225.0-138.21.17265.62788.2400100.0-2.63-741.46-8866.6700000100.0-0.00000.04300.0200.00.28221.741500.00.040.00.00.03-25.00.0-145.710-107.92
23Q4 (16)0.57-43.56172.15-0.1690.86-433.330.32145.71-57.3300100.00.41155.41150.0000000-0.00000.01125.0106.25-0.23-119.49-187.50.040.0-20.00.040.033.330.00-100.00
23Q3 (15)1.011920.0-21.71-1.75-1150.0-182.55-0.7-800.052.0500-100.0-0.74-722.22-121.70-100.000-100.0100.0-0.00-100.00-0.0420.0-33.331.185800.066.20.040.00.00.0433.3333.3380.1644.29-51.53
23Q2 (14)0.05-94.57-95.24-0.1484.27-380.00.1158.82105.320100.0-100.0-0.09-400.0-108.180.01000.05600.0150.01.5900-0.05-25.064.290.02200.0-96.970.040.00.00.030.00.055.56-96.98-61.38
23Q1 (13)0.92216.460-0.89-2866.6787.01-0.17-122.67-102.97-0.0198.59-106.250.03103.66100.44000-0.0100.0-0.0000-0.0475.073.33-0.0275.094.120.04-20.00.00.030.00.01840.0000
22Q4 (12)-0.79-161.24-339.39-0.03-101.42-101.950.75151.37156.39-0.71-308.82-7000.0-0.82-124.05-143.850000100.0100.0-0.0000-0.16-433.33-900.0-0.08-111.270.00.0525.025.00.030.00.00.00-100.00
22Q3 (11)1.2922.86706.252.124140.0220.45-1.4622.3440.650.3461.93500.03.41210.0313.12000-0.01-150.0-150.0-0.0000-0.0378.57-200.00.717.58545.450.040.00.00.030.050.0165.3814.9875.72
22Q2 (10)1.050-38.950.05100.73-99.83-1.88-132.8193.130.2131.25-92.951.1116.06-96.5200-100.00.02300.00.0-0.000-100.0-0.146.6750.00.66294.12-44.070.040.00.00.030.050.0143.8403.7
22Q1 (9)0-100.0100.0-6.85-544.81-2346.435.73530.831039.340.161700.0206.67-6.85-466.31-1270.000-100.0-0.0166.6766.67-0.000-100.0-0.15-850.051.61-0.34-325.012.820.040.0-20.00.030.050.00.0000
21Q4 (8)0.33106.25217.861.54187.51005.88-1.3345.93-145.39-0.010.098.151.87216.88515.5600-100.0-0.03-250.0-400.0-0.00000.02-33.33103.17-0.08-172.7394.810.040.0-55.560.0350.000.00-100.00
21Q3 (7)0.16-90.7-71.93-1.76-105.88-3420.0-2.4691.01-392.0-0.01-100.340.0-1.6-105.06-407.690-100.0-100.00.020.00-0.00-100.0-100.00.03110.71104.920.11-90.6800.040.0-80.00.020.0100.094.12-32.15-65.33
21Q2 (6)1.72881.82104.7629.9110782.14299200.0-27.36-4385.25-3753.522.982086.6729700.031.636426.03710.840.02-50.0100.00.02166.6705.00-55.0210.0-0.289.68-16.671.18402.56174.680.04-20.0-80.00.020.0100.0138.7100
21Q1 (5)-0.2221.43-100.0-0.28-64.71-366.67-0.61-120.82-654.55-0.1572.220-0.5-11.11-194.120.040.0-20.0-0.03-400.0-200.011.11011.11-0.3150.79-29.17-0.3974.68-21.880.05-44.44-75.00.020100.00.0000
20Q4 (4)-0.28-149.120.0-0.17-240.00.02.93686.00.0-0.54-5300.00.0-0.45-186.540.00.04-20.00.00.0100.00.00-100.00.0-0.63-3.280.0-1.5400.00.09-55.00.00-100.00.00.00-100.00.0
20Q3 (3)0.57-32.140.0-0.05-400.00.0-0.529.580.0-0.01-200.00.00.52-37.350.00.05400.00.0000.010.20532.650.0-0.61-154.170.00100.00.00.20.00.00.010.00.0271.4300.0
20Q2 (2)0.84863.640.0-0.0183.330.0-0.71-745.450.00.0100.00.83588.240.00.01-80.00.00100.00.01.61-83.870.0-0.240.00.0-1.58-393.750.00.20.00.00.010.00.00.0000.0
20Q1 (1)-0.110.00.0-0.060.00.00.110.00.000.00.0-0.170.00.00.050.00.0-0.010.00.010.000.00.0-0.240.00.0-0.320.00.00.20.00.00.010.00.00.000.00.0

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