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)-0.9300.09-85.942.051181.250.070-0.8400.03-89.66000.28-88.85-1.140-0.6700.91-22.880.03200.0-344.440
2023 (9)-1.6800.6400.16-75.0-0.020-1.0400.29262.5002.53145.15-1.2500.0401.189.260.010-136.590
2022 (8)-0.020-0.0900.64000-0.1100.08-38.46-0.6101.03-20.44-1.50-1.8501.08-12.2000.000
2021 (7)-0.4800.060-0.250-0.010-0.4200.13-40.91001.30-29.88-1.630-1.5301.23-6.110.01-92.860.000
2020 (6)1.46121.21-0.230-1.170-0.0501.233.360.22-56.86001.85-29.65-1.40-1.2801.31-44.730.14366.67858.820
2019 (5)0.6600.530-0.6300.1788.891.1900.51-50.0002.63-20.37-1.890-4.7102.371.280.03-76.920.000
2018 (4)-0.50-0.3701.0100.09-91.51-0.8701.0237.84-0.0403.3013.38-1.220-1.9702.34-10.00.130.0-100.000
2017 (3)0.71-69.66-1.280-1.5901.06341.67-0.5700.7419.35-0.1102.9196.94-4.050-5.6202.6-8.450.13-38.10.000
2016 (2)2.34-40.910.490-2.9100.24380.02.83-16.520.62-74.38-0.0401.48-74.950.480-1.2402.84-6.890.21-63.16129.28-31.44
2015 (1)3.96169.39-0.570-2.4800.050.03.3902.42-6.92-0.105.91-10.58-0.720-1.5203.05-4.980.57-3.39188.5783.44
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)-0.86-1175.0-26.470.14800.0160.872.115375.01272.220.02150.0128.57-0.72-1300.020.88-0.07-800.0-146.6700-100.0-2.73-800.0-148.85-0.38-46.155.0-0.33-106.2500.21-4.55-25.00.010.000.00-100.0100.0
24Q3 (19)0.08214.29-50.0-0.02-200.0-106.45-0.040.0-105.63-0.04-140.0-166.670.06220.0-87.230.01-85.71-75.000-100.00.39-85.21-74.71-0.260.035.0-0.160-900.00.220.0-21.430.010.00114.29475.51114.29
24Q2 (18)-0.0712.594.570.02140.0-97.33-0.04-300.042.860.11100.0100.0-0.0561.5490.740.07250.0133.3300100.02.64277.74154.47-0.26-8.3323.530100.0-100.00.22-18.52-29.030.0100-30.4361.9692.45
24Q1 (17)-0.0888.24-161.54-0.0578.2672.220.02111.11106.9-0.0185.7183.33-0.1385.71-160.00.02-86.67-66.670-100.000.70-87.51-61.42-0.2440.0-118.18-0.17000.27-3.57-15.62000-80.0067.06-296.92
23Q4 (16)-0.68-525.0-244.68-0.23-174.1963.49-0.18-125.35-460.0-0.07-216.67-126.92-0.91-293.62-468.750.15275.0236.360.01-66.67100.935.60262.41254.68-0.40.0-33.330-100.0100.00.280.0-3.45000-242.86-555.360
23Q3 (15)0.16112.4139.020.31-58.6782.350.711114.2977.50.0620.000.47187.04295.830.0433.33300.00.03160.0400.01.5448.78122.39-0.4-17.65-66.670.02100.0122.220.28-9.6847.3700053.33113.23113.01
23Q2 (14)-1.29-1092.31-1512.50.75516.6759.57-0.0775.86-111.290.05183.33109.43-0.54-980.0-238.460.03-50.0-75.0-0.050-110.641.04-42.73-85.38-0.34-209.0915.00.010101.280.31-3.126.9000-403.12-1092.310
23Q1 (13)0.13-72.340-0.1871.43-80.0-0.29-680.034.09-0.06-123.08-122.22-0.0568.7550.00.06154.5520.00100.001.81150.1-42.72-0.1163.3380.00100.0100.00.3210.346.6700040.6200
22Q4 (12)0.47214.63204.44-0.63-470.59-687.50.05-87.5-92.750.2600-0.1633.3369.81-0.11-1200.0-283.33-1.07-10600.00-3.62-621.05-267.65-0.3-25.052.38-0.5-455.5612.280.2952.63-3.330000.00100.00
22Q3 (11)-0.41-412.5-4200.00.17-63.83240.00.4-35.48175.470100.0100.0-0.24-161.54-500.00.01-91.67-75.0-0.01-102.1300.69-90.22-65.1-0.2440.052.94-0.0988.4678.570.19-34.48-38.71000-410.0000
22Q2 (10)-0.080-144.440.47570.0571.430.62240.91487.5-0.53-296.3-1160.00.39490.056.00.12140.0200.00.47007.10124.38405.92-0.427.27-207.69-0.78-62.5-333.330.29-3.33-6.450000.000-100.0
22Q1 (9)0100.0100.0-0.1-25.0-600.0-0.44-163.77-76.00.2702600.0-0.181.1347.370.05-16.6700003.1646.620-0.5512.7-52.78-0.4815.79-33.330.30.0-3.2300-100.00.0000
21Q4 (8)-0.45-4600.0-215.38-0.08-260.0-166.670.69230.193350.00100.0100.0-0.53-983.33-203.920.0650.0500.00002.168.45545.32-0.63-23.53-43.18-0.57-35.71-128.00.3-3.23-6.2500-100.00.000-100.0
21Q3 (7)0.01-94.44-98.00.05-28.57225.0-0.53-231.2526.39-0.06-220.0-166.670.06-76.0-86.960.040.033.330001.9941.79118.24-0.51-292.31-200.0-0.42-133.33-68.00.310.0-3.1200-100.00.00-100.0-100.0
21Q2 (6)0.18185.71-67.860.07250.0177.78-0.1636.084.00.05400.0225.00.25231.58-46.810.040-50.00001.400-59.12-0.1363.8972.92-0.1850.061.70.310.0-6.060-100.0-100.0138.4600
21Q1 (5)-0.21-153.8500.02-83.33109.52-0.25-1350.0-147.170.01111.11125.0-0.19-137.259.520-100.0-100.0000-0.00-100.0-100.0-0.3618.18-20.0-0.36-44.0-16.130.31-3.12-8.820.01-90.910.00.00-100.00
20Q4 (4)0.39-22.00.00.12400.00.00.02102.780.0-0.09-200.00.00.5110.870.00.01-66.670.0000.00.33-63.320.0-0.44-158.820.0-0.250.00.00.320.00.00.111000.00.0216.67-65.330.0
20Q3 (3)0.5-10.710.0-0.0455.560.0-0.7228.00.00.09325.00.00.46-2.130.00.03-62.50.0000.00.91-73.440.0-0.1764.580.0-0.2546.810.00.32-3.030.00.010.00.0625.0000.0
20Q2 (2)0.5600.0-0.0957.140.0-1.0-288.680.0-0.040.00.00.47323.810.00.08-20.00.0000.03.4312.960.0-0.48-60.00.0-0.47-51.610.00.33-2.940.00.010.00.00.0000.0
20Q1 (1)00.00.0-0.210.00.00.530.00.0-0.040.00.0-0.210.00.00.10.00.000.00.03.040.00.0-0.30.00.0-0.310.00.00.340.00.00.010.00.00.000.00.0

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