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)3.5-17.26-2.990-2.770-0.2500.51-85.631.432.08004.4717.483.9810.564.4520.271.2217.310.05-16.6761.19-30.57
2023 (9)4.23-68.29-0.680-3.330-0.103.5501.06146.51003.81247.013.6-50.953.7-50.131.04-14.750.06-25.088.12-42.4
2022 (8)13.34315.58-17.580-3.3300.12300.0-4.2400.43-56.57001.10-50.297.3422.547.4258.891.22-7.580.08-20.0152.98190.24
2021 (7)3.21-12.775.770-3.2500.0308.98434.520.998.79002.21-12.945.998.714.6714.741.328.20.1-9.0952.71-22.65
2020 (6)3.68-66.05-2.00-1.660-0.0601.68-98.470.91-44.17002.54-46.125.51-4.514.07-29.091.2222.00.11-21.4368.15-56.75
2019 (5)10.8419.9199.070-107.020-0.020109.916253.181.6373.4004.7186.875.77-20.415.74-44.381.017.650.1416.67157.5696.77
2018 (4)9.04166.67-7.310-0.810-0.0301.73-87.20.94571.43002.52589.957.25-6.2110.32405.880.856.250.1233.3380.07-30.79
2017 (3)3.39-67.7810.130-16.2600.19013.5200.14-17.65-0.4300.36-12.927.73-15.82.04-78.530.8-8.050.09200.0115.7014.38
2016 (2)10.5228.76-15.9504.2233.12-0.010-5.4300.17-15.0-0.4600.42-26.769.1832.859.5-4.520.87-8.420.03-25.0101.1535.45
2015 (1)8.1713.0-10.5303.170-0.180-2.3600.266.67-0.4700.5749.886.9115.559.952.790.95-18.80.04-20.074.6812.59
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)-0.35-167.3143.55-0.6-129.85-127.150100.000.07240.0-66.67-0.95-137.55-159.750.33-2.94-36.540004.479.95-42.990.45-62.81-55.450.46-61.026.980.336.4526.920.010.00.0-43.75-226.250.6
24Q3 (19)0.52-74.26-57.722.01191.78125.84-2.77016.82-0.05-600.080.02.531588.2419.340.34-24.4454.550004.07-31.7729.41.212.5423.471.18-7.81-22.880.313.3324.00.010.00.034.67-72.71-49.55
24Q2 (18)2.0254.2-15.83-2.191.79-16.490000.01103.57200.0-0.1781.52-132.690.4560.71350.00005.9670.51269.541.183.51118.521.28-16.3443.820.37.1420.00.010.0-50.0127.0476.5-38.6
24Q1 (17)1.31311.297.38-2.23-200.9-17.37000-0.28-233.33-600.0-0.92-157.86-35.290.28-46.1527.270003.50-55.4327.271.1412.875.561.53255.8175.860.287.693.70.010.0-50.071.98181.27-31.56
23Q4 (16)-0.62-150.41-121.682.21148.31159.410100.000.21184.0600.01.59-25.0284.880.52136.36550.00007.84149.55593.141.013.06-26.810.43-71.9-41.890.264.0-10.340.010.0-50.0-88.57-228.9-132.52
23Q3 (15)1.23-48.75-70.50.89147.34131.01-3.3300.0-0.25-2400.0-238.892.12307.6963.080.22120.0144.440003.1494.86218.130.9881.48-47.031.5371.91-39.290.250.0-16.670.01-50.0-50.068.72-66.79-53.2
23Q2 (14)2.496.72-23.32-1.881.0536.7000-0.0175.075.00.52176.47225.00.1-54.55-9.090001.61-41.2865.250.54-50.0-73.660.892.3-57.210.25-7.41-19.350.020.00.0206.9096.7259.3
23Q1 (13)1.22-57.34-61.76-1.948.9276.31000-0.04-233.3320.0-0.6820.9385.920.22175.046.670002.75142.73114.961.08-21.74-47.320.8717.57-57.970.27-6.9-15.620.020.00.0105.17-61.39-20.54
22Q4 (12)2.86-31.41-20.99-3.72-29.62-61.740100.0100.00.03-83.33-78.57-0.86-166.15-165.150.08-11.11-75.760001.1314.54-65.921.38-25.4115.00.74-70.63-26.730.29-3.33-12.120.020.0-33.33272.3885.513.08
22Q3 (11)4.1733.231985.0-2.873.37-202.14-3.33000.18550.001.3712.5-56.810.09-18.18-35.710000.991.22-16.661.85-9.7637.042.5221.15125.00.3-3.23-9.090.020.0-33.33146.8313.06986.55
22Q2 (10)3.13-1.88263.95-2.9762.97-153.23000-0.0420.0-140.00.16103.31-97.520.11-26.67-42.110000.98-23.61-38.462.050.028.932.080.4894.390.31-3.12-6.060.020.00.0129.88-1.88114.45
22Q1 (9)3.19-11.88318.49-8.02-248.7-2406.250100.00-0.05-135.7176.19-4.83-465.91-171.350.15-54.55-55.880001.28-61.51-58.172.0570.8310.812.07104.9540.820.32-3.030.00.02-33.330.0132.37-49.91264.1
21Q4 (8)3.621710.0376.32-2.3-181.85-41.1-3.26000.140366.671.32-56.15251.720.33135.7165.00003.32180.0663.841.2-11.11-16.081.01-9.82-4.720.330.06.450.030.050.0264.231855.33383.27
21Q3 (7)0.2-76.74-88.572.81-49.64553.4900100.00-100.0100.03.01-53.2638.070.14-26.32-41.670001.19-25.26-53.371.35-15.09-11.761.124.67-2.610.330.06.450.0350.00.013.51-77.69-88.49
21Q2 (6)0.86158.91620.05.581843.752690.00000.1147.62400.06.44461.82476.00.19-44.12-26.920001.59-48.08-51.991.59-14.0548.61.07-27.2178.330.333.126.450.020.0-33.3360.56175.081038.59
21Q1 (5)-1.46-292.11-229.2-0.3280.3768.0000-0.21-800.0-600.0-1.78-104.6-1469.230.3470.070.00003.0550.7533.041.8529.3725.01.4738.6816.670.323.2310.340.020.0-33.33-80.66-247.53-212.79
20Q4 (4)0.76-56.570.0-1.63-479.070.00100.00.00.03142.860.0-0.87-139.910.00.2-16.670.0000.02.03-20.30.01.43-6.540.01.06-7.830.00.310.00.00.02-33.330.054.68-53.450.0
20Q3 (3)1.753400.00.00.43115.00.0-1.6600.0-0.07-450.00.02.18772.00.00.24-7.690.0000.02.54-23.040.01.5342.990.01.1591.670.00.310.00.00.030.00.0117.452108.050.0
20Q2 (2)0.05-95.580.00.2120.00.0000.00.02166.670.00.2592.310.00.2630.00.0000.03.3043.880.01.07-27.70.00.6-52.380.00.316.90.00.030.00.05.32-92.560.0
20Q1 (1)1.130.00.0-1.00.00.000.00.0-0.030.00.00.130.00.00.20.00.000.00.02.300.00.01.480.00.01.260.00.00.290.00.00.030.00.071.520.00.0

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