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)1.82-44.34-2.190-3.590-0.140-0.3701.75257.140.04016.68306.171.2-48.721.63-40.510.82-18.00.03-40.073.39-14.94
2023 (9)3.27-12.14.630-4.530-1.4207.9132.350.49-24.62-0.0404.1113.172.3451.952.7466.061.0-25.930.050.086.28-29.26
2022 (8)3.7250.0-0.320-4.4900.2103.452.470.6527.45003.6329.941.54366.671.65450.01.35-6.250.050.0121.97-11.97
2021 (7)2.48-32.43-0.250-0.350-0.0302.23-32.420.51-8.93002.79-12.370.3300.3200.01.44-6.490.050.0138.55-36.2
2020 (6)3.6751.65-0.370-1.5100.18800.03.384.360.56-50.88003.19-43.44-0.2100.1-64.291.54-8.880.0525.0217.1680.37
2019 (5)2.42171.91-0.630-1.5400.02-80.01.7901.14-42.42005.64-28.820.27-73.790.28-70.531.6926.120.04-89.74120.40262.55
2018 (4)0.89-72.27-2.2701.58236.170.10-1.3801.98-38.51-0.2907.92-17.441.03-56.720.95-50.521.3413.560.3914.7133.21-64.41
2017 (3)3.2123.94-4.1500.47-51.55-0.370-0.9403.2266.84-0.8109.5938.672.38-15.01.924.351.18-15.710.3421.4393.3126.82
2016 (2)2.59-6.16-3.6100.970-0.460-1.0201.93119.32-0.206.9287.12.839.31.8432.371.4-14.110.2812.073.58-12.82
2015 (1)2.7618.45-0.970-1.190-0.0401.7900.88-70.37-0.2503.70-72.142.0138.621.3918.81.638.670.2531.5884.403.6
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)0.14-53.33-81.33-1.6-1130.77-1233.33-0.1576.1988.460100.0100.0-1.46-958.82-331.750.96220.0966.670.01200.0125.039.83221.331165.840.225.0-59.180.28-3.45175.680.2-4.760.000-100.029.17-51.390
24Q3 (19)0.3500.0-79.17-0.13-62.5-102.74-0.6373.1950.39-0.17-440.0-108.210.17666.67-97.250.3275.0328.57-0.010012.40302.89441.910.16-46.67-67.350.297.41-87.220.215.05.00-100.0-100.060.00476.03.33
24Q2 (18)0.05-96.24-93.59-0.0879.49-200.0-2.35-410.87-150.00.05350.0106.1-0.03-103.19-103.490.08-80.49-57.890-100.003.08-77.04-57.250.3-44.44-71.150.27-65.82-49.060.2-4.76-28.570.010.00.010.42-92.09-89.05
24Q1 (17)1.3377.33343.33-0.39-225.0-457.14-0.4664.6254.9-0.0299.26-166.670.9449.21308.70.41355.56192.860.04200.0013.40325.78222.530.5410.274.190.79313.51154.840.215.0-34.380.010.00.0131.680180.92
23Q4 (16)0.75-47.92-36.44-0.12-102.53-300.0-1.3-2.3618.24-2.71-230.92-1229.170.63-89.82-45.220.0928.570.0-0.04003.1537.5636.010.490.032.43-0.37-116.3-237.040.20.0-39.390.010.00.00.00-100.0-100.0
23Q3 (15)1.4484.62-21.314.755837.51859.26-1.27-35.1141.742.07352.4420800.06.19619.77296.790.07-63.16-74.070002.29-68.21-62.980.49-52.8858.062.27328.3372.920.2-28.57-41.180.010.00.058.06-38.96-73.66
23Q2 (14)0.78160.0-15.220.08214.29150.0-0.947.84-84.31-0.82-2833.33-4200.00.86273.9113.160.1935.7111.760007.2073.2496.861.04235.48103.920.5370.9717.780.28-12.5-17.650.010.00.095.12102.93-17.29
23Q1 (13)0.3-74.58250.0-0.07-133.33-146.67-1.0235.85-385.710.03-87.5175.00.23-80.0560.00.1455.5616.670004.1579.5672.750.31-16.22-11.430.3114.81-31.110.32-3.03-8.570.010.00.046.88-75.77289.84
22Q4 (12)1.18-35.52237.14-0.0388.89-137.5-1.5927.06-282.760.242500.0318.181.15-26.28167.440.09-66.67-30.770002.31-62.55-16.180.3719.3576.190.27-43.750.00.33-2.94-5.710.010.00.0193.44-12.26248.2
22Q3 (11)1.8398.912714.29-0.27-68.75-80.0-2.18-327.45-938.46-0.01-150.0-120.01.56105.26809.090.2758.8268.750006.1869.075.310.31-39.22158.330.486.67380.00.340.0-5.560.010.00.0220.4891.721580.38
22Q2 (10)0.92560.0-25.81-0.16-206.67-300.0-0.51-142.86-37.840.02150.0150.00.761620.0-36.670.1741.67142.860003.6652.03125.10.5145.711800.00.450.0742.860.34-2.86-5.560.010.00.0115.00565.75-72.18
22Q1 (9)-0.2-157.14-120.830.1587.5207.14-0.21-124.1481.08-0.0463.64-157.14-0.05-111.63-106.10.12-7.69-14.290002.40-12.87-19.270.3566.671066.670.4566.672350.00.350.0-2.780.010.00.0-24.69-144.44-109.0
21Q4 (8)0.35600.0-79.410.08153.3300.87234.62190.62-0.11-320.0-375.00.43295.45-74.710.13-18.7562.50002.76-21.6883.550.2175.010.530.27170.0350.00.35-2.78-7.890.010.00.055.56473.02-85.29
21Q3 (7)-0.07-105.65-105.34-0.15-275.0-87.50.26170.27139.390.05225.0150.0-0.22-118.33-117.890.16128.57100.00003.52116.99113.220.12500.0300.00.1242.86-52.380.360.0-5.260.010.00.0-14.89-103.6-106.82
21Q2 (6)1.2429.17217.95-0.0471.4384.0-0.3766.67-186.05-0.04-157.14-166.671.246.34757.140.07-50.0-69.5700100.01.62-45.48-76.06-0.03-200.082.35-0.07-250.0-333.330.360.016.130.010.0-88.89413.3350.69355.73
21Q1 (5)0.96-43.53220.0-0.140-133.33-1.11-15.62-236.360.0775.0-12.50.82-51.76241.670.1475.0100.00002.9898.0970.640.03-84.21111.54-0.02-133.3390.00.36-5.2616.130.010.0-88.89274.29-27.3982.86
20Q4 (4)1.729.770.00100.00.0-0.96-45.450.00.04140.00.01.738.210.00.080.00.0000.01.50-9.020.00.19533.330.00.06-71.430.00.380.00.00.010.00.0377.7873.030.0
20Q3 (3)1.31235.90.0-0.0868.00.0-0.66-253.490.0-0.1-266.670.01.23778.570.00.08-65.220.00100.00.01.65-75.640.00.03117.650.00.21600.00.00.3822.580.00.01-88.890.0218.33140.730.0
20Q2 (2)0.3930.00.0-0.25-316.670.00.43230.30.00.06-25.00.00.14-41.670.00.23228.570.0-0.0300.06.78288.660.0-0.1734.620.00.03115.00.00.310.00.00.090.00.090.70-39.530.0
20Q1 (1)0.30.00.0-0.060.00.0-0.330.00.00.080.00.00.240.00.00.070.00.000.00.01.750.00.0-0.260.00.0-0.20.00.00.310.00.00.090.00.0150.000.00.0

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