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)0.34-86.4-8.9801.160-0.030-8.6401.691.20.404.01-18.764.5827.228.6933.91.586.040.261200.03.23-89.67
2023 (9)2.5-11.355.480-0.770-0.1707.98187.051.67-43.39004.94-43.963.620.06.49-68.661.492.760.020.031.25145.79
2022 (8)2.820-0.040-7.9800.6130.772.78-56.772.95115.33008.8176.753.050.020.71359.21.4515.080.020.012.710
2021 (7)-0.6207.0501.7200.2606.43365.941.3720.18004.98-6.052.022.74.5123.561.26-9.350.020.0-10.710
2020 (6)1.471.38-0.090-0.790-0.101.38-2.131.14-13.64005.30-16.251.6344.253.65-5.681.39-12.580.02100.029.059.59
2019 (5)1.45-11.59-0.040-1.210-0.0501.41-50.871.32-10.2006.33-30.81.1303.8736.751.5934.750.010.026.51-35.02
2018 (4)1.6401.23-92.55-17.930-0.1202.87-79.961.4721.49009.1512.56-0.2402.83-77.211.18-0.840.01-50.040.800
2017 (3)-2.2016.520-1.1600.2938.114.326719.051.2170.420.0108.1353.47-1.26012.42691.081.198.180.02-33.33-16.140
2016 (2)0.760-0.5501.8700.2100.21-93.460.7142.0-0.0105.3017.94-0.3901.5735.341.10.920.03-25.028.150
2015 (1)-0.403.610-0.720-0.0903.2100.5-47.92004.49-44.97-0.9601.1611.541.09-5.220.0433.33-17.470
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)3.13224.734.33-6.49-4535.71-185.93.59460.9432.96-0.11-283.33-650.0-3.36-26.79-5700.0-2.9-170.22-330.160.400-21.82-160.02-282.531.7316.1123.573.2635.83222.770.42.562.560.060.0500.084.14195.54-49.08
24Q3 (19)-2.51-146.08-284.56-0.1489.39-104.680.64-64.44117.340.06300.0200.0-2.65-13.25-160.924.131232.264488.890-100.0036.36941.413200.281.4981.7193.512.412.68-17.240.390.05.410.06-53.85500.0-88.07-128.81-312.4
24Q2 (18)-1.02-237.84-628.57-1.32-29.41-200.01.8136.89291.3-0.03-160.086.36-2.34-735.71-303.450.31106.67106.670.04200.003.49100.6258.960.8251.8541.382.13136.6726.790.39-2.58.330.131200.01200.0-38.49-168.14-463.61
24Q1 (17)0.74-68.24170.48-1.0255.07-119.62-4.88-280.74-1933.330.05150.0150.0-0.28-566.67-106.750.15-88.1-6.25-0.04001.74-85.44-9.840.54-61.43-36.470.9-10.890.00.42.5611.110.010.00.056.49-65.82168.32
23Q4 (16)2.3371.32-19.66-2.27-175.92-157.952.7173.17273.080.020.0-89.470.06-98.62-97.031.261300.075.000011.95985.258.41.481.8223.891.01-65.172.020.395.418.330.010.00.0165.25298.54-22.5
23Q3 (15)1.361071.43122.952.99779.55254.92-3.69-902.17-49.390.02109.09-96.724.35850.0429.550.09-40.0-71.880001.10-49.84-67.920.7732.76-24.512.972.629.850.372.782.780.010.00.041.46707.14104.6
23Q2 (14)-0.1486.67-123.33-0.44-108.4675.960.46291.67-4.17-0.22-1200.0-10.0-0.58-113.9852.850.15-6.25-90.00002.2013.79-89.550.58-31.76-15.941.6886.67-40.430.360.00.00.010.00-6.8391.74-136.2
23Q1 (13)-1.05-136.2117.975.2690.9113.29-0.2484.6294.570.02-89.4704.15105.4525.380.16-77.78-60.00001.93-74.43-63.860.85-24.78431.250.9-9.09-93.690.360.0-5.260.010.00-82.68-138.77-845.62
22Q4 (12)2.9375.41291.89-0.8854.4-113.6-1.5636.84-842.860.19-68.851050.02.02253.03-71.980.72125.0400.00007.55119.81388.361.1310.7876.560.99-62.594.120.360.02.860.010.00.0213.24952.19150.7
22Q3 (11)0.611.67126.87-1.93-5.46-238.85-2.47-614.58-221.670.61405.0281.25-1.32-7.32-50.00.32-78.67-68.930003.43-83.66-78.41.0247.83410.02.64-6.38-13.160.360.016.130.010020.277.41129.91
22Q2 (10)0.6146.88100.0-1.83-139.87-42.970.48110.86-15.79-0.20-1100.0-1.23-137.16-25.511.5275.0275.000021.01293.38232.980.69331.25-5.482.82-80.22840.00.36-5.2616.1300018.87315.8-61.64
22Q1 (9)-1.28-272.97-309.844.59-29.06876.6-4.42-2204.76-301.820100.0-100.03.31-54.09206.480.4266.67122.220005.34304.0563.180.16-75.0-62.7914.262696.082093.850.388.5726.670-100.00-8.74-110.28-113.62
21Q4 (8)0.74132.632.146.47365.47605.470.21-89.66-70.0-0.02-112.581.827.21919.321101.39-0.24-123.3-154.55000-2.62-116.47-140.570.64220.0-32.630.51-83.22-41.380.3512.99.380.010085.06225.5380.75
21Q3 (7)-2.27-856.67-478.331.39208.59-17.752.03256.14180.560.16700.01500.0-0.8810.2-138.431.03157.5368.1800015.90151.94239.580.2-72.6-42.863.04913.3320.630.310.0-8.82000-67.76-237.78-423.0
21Q2 (6)0.3-50.82-56.52-1.28-372.34-236.840.57151.82-48.180.02-80.0100.0-0.98-190.74-416.130.4122.22000100.06.3192.7800.7369.77942.860.3-53.85172.730.313.33-11.4300049.18-23.41-67.21
21Q1 (5)0.618.93260.530.47136.72491.67-1.1-257.14-1471.430.1190.911100.01.08250.0316.00.18-59.09-43.750003.27-49.27-42.010.43-54.7465.380.65-25.29364.290.3-6.25-18.9200064.2136.45186.18
20Q4 (4)0.56-6.670.0-1.28-175.740.00.7127.780.0-0.11-1200.00.0-0.72-131.440.00.44100.00.0000.06.4537.830.00.95171.430.00.87-65.480.00.32-5.880.0000.047.06124.310.0
20Q3 (3)0.6-13.040.01.69544.740.0-2.52-329.090.00.010.00.02.29638.710.00.2200.00100.00.04.6800.00.35400.00.02.522190.910.00.34-2.860.0000.020.98-86.010.0
20Q2 (2)0.69281.580.0-0.38-216.670.01.11671.430.00.01200.00.00.31162.00.00-100.00.0-0.1400.0-0.00-100.00.00.07-73.080.00.11-21.430.00.35-5.410.0000.0150.00301.320.0
20Q1 (1)-0.380.00.0-0.120.00.0-0.070.00.0-0.010.00.0-0.50.00.00.320.00.000.00.05.640.00.00.260.00.00.140.00.00.370.00.000.00.0-74.510.00.0

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