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)3.2943.04-0.360-1.490-0.0602.9340.870.2827.27001.5115.251.28-9.861.2810.340.57-12.310.07-36.36171.3543.04
2023 (9)2.3751.85-0.220-1.680-0.0502.0800.22-38.89001.31-18.231.42-19.771.16-36.260.65-7.140.11-54.17119.791124.54
2022 (8)0.27-85.0-0.410-2.380-0.480-0.1400.3633.33001.6026.681.77-13.661.82-9.90.7-2.780.244.359.78-83.86
2021 (7)1.8-35.94-0.350-3.5100.434200.01.45-59.720.27-40.0001.27-43.572.0599.032.02112.630.72-10.00.23-8.060.61-56.86
2020 (6)2.81-39.310.790-2.2500.01-95.03.69.090.45-18.18002.24-10.271.03-49.260.95-16.670.8-8.050.25-13.79140.50-30.21
2019 (5)4.63580.88-1.3300.0700.203.31334.780.55-26.67002.50-31.842.03-10.571.1420.00.8714.470.29-3.33201.30495.03
2018 (4)0.68-4.23-0.450-3.450-0.1200.2300.75240.91003.67199.382.2740.990.9510.470.76-8.430.315.3833.83-7.08
2017 (3)0.71-76.17-0.8500.7900.491533.33-0.1400.22-31.25001.23-32.481.61-34.550.862766.670.83-11.70.26188.8936.41-87.05
2016 (2)2.98-36.860.18-55.0-2.2300.0303.16-38.280.3268.42001.8276.452.46-18.270.03-98.850.94-8.740.09-10.0281.13123.36
2015 (1)4.7276.120.40-2.510-0.105.12118.80.19-63.46001.03-64.613.014.152.62-4.031.03-2.830.111.11125.8782.22
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)1.45163.6434.26-0.14-75.0-180.0-0.0271.43-107.140.12400.020.01.31178.7227.180.070.075.00001.5412.3358.040.482.1326.320.3815.15153.330.140.0-6.670.020.0-33.33268.52139.23-17.95
24Q3 (19)0.55-32.9389.66-0.0827.27-100.0-0.0793.4695.07-0.04-300.0-33.330.47-33.888.00.07-36.3675.00001.37-45.3541.370.47176.4723.680.3322.22-13.160.140.0-12.50.020.0-33.33112.24-41.14120.62
24Q2 (18)0.8278.26-38.35-0.11-266.67-57.14-1.07-234.38-154.76-0.0192.3190.910.7165.12-43.650.11266.6737.50002.51277.5530.910.176.25-29.170.27-6.90.00.14-6.67-12.50.020.0-33.33190.7090.7-34.04
24Q1 (17)0.46-57.41217.95-0.0340.057.14-0.32-214.29-166.67-0.13-230.0-1200.00.43-58.25193.480.03-25.0-50.00000.67-31.82-51.550.16-57.89-61.90.2993.33-19.440.150.0-11.760.02-33.33-33.33100.00-69.44243.59
23Q4 (16)1.08272.415500.0-0.05-25.016.670.28119.72153.850.1433.33600.01.03312.01387.50.040.0-33.330000.980.49-17.240.380.0-25.490.15-60.53-65.120.15-6.25-11.760.030.0-50.0327.27543.2610900.0
23Q3 (15)0.29-78.2178.38-0.0442.8663.64-1.42-238.1-343.75-0.0372.7388.460.25-80.16152.080.04-50.0-60.00000.97-49.39-41.260.3858.33-28.30.3840.74-40.620.160.0-5.880.030.0-50.050.88-82.4219.63
23Q2 (14)1.33441.0335.71-0.070.022.22-0.42-250.0-2000.0-0.11-1000.0-157.891.26373.9141.570.0833.3360.00001.9239.73133.290.24-42.86-29.410.27-25.0-6.90.16-5.88-5.880.030.0-50.0289.13515.1653.42
23Q1 (13)-0.39-1850.0-18.18-0.07-16.6753.33-0.1276.9292.11-0.0150.097.44-0.46-475.04.170.060.0-60.00001.3716.48-52.220.42-17.655.00.36-16.28-21.740.170.0-5.560.03-50.0-50.0-69.64-2198.21-47.73
22Q4 (12)-0.0294.59-104.65-0.0645.4545.45-0.52-62.5-182.54-0.0292.310-0.0883.33-125.00.06-40.0-45.450001.18-28.68-39.880.51-3.776.250.43-32.81-47.560.170.0-5.560.060.00.0-3.0392.87-107.47
22Q3 (11)-0.37-137.76-2.78-0.11-22.22-22.22-0.32-1500.088.41-0.26-236.84-316.67-0.48-153.93-6.670.1100.0400.00001.65100.99320.660.5355.88-7.020.64120.690.00.170.0-5.560.060.00.0-42.53-122.57-3.96
22Q2 (10)0.98396.9724.05-0.0940.0-28.57-0.0298.6898.540.19148.7218.750.89285.4223.610.05-66.67-28.570000.82-71.38-43.140.34-15.0-8.110.29-36.9631.820.17-5.56-5.560.060.00.0188.46499.779.74
22Q1 (9)-0.33-176.74-135.48-0.15-36.36-66.67-1.52-341.27-15100.0-0.390-343.75-0.48-250.0-157.140.1536.36114.290002.8746.55136.450.4-16.67-35.480.46-43.935.290.180.00.00.060.00.0-47.14-216.21-129.4
21Q4 (8)0.43219.44-75.29-0.11-22.22-57.140.63122.8300-100.0100.00.32171.11-80.840.11450.057.140001.96399.0227.450.48-15.7977.780.8228.12148.480.180.0-10.00.060.00.040.57199.16-86.24
21Q3 (7)-0.36-145.5710.0-0.09-28.57-105.81-2.76-101.46-148.650.12-25.0140.0-0.45-162.5-139.130.02-71.43-80.00000.39-72.83-79.960.5754.0590.00.64190.91178.260.180.0-10.00.060.00.0-40.91-123.8249.89
21Q2 (6)0.79-15.05-29.46-0.0722.22-129.17-1.37-13600.0-28.040.160.0220.00.72-14.29-47.060.070.0-56.250001.4519.01-52.180.37-40.3215.620.22-35.29-18.520.180.0-10.00.060.00.0171.747.11-18.73
21Q1 (5)0.93-46.55173.53-0.09-28.5790.22-0.01085.710.16900.0300.00.84-49.7244.830.070.0-41.670001.22-21.01-48.150.62129.63313.330.343.03183.330.18-10.0-10.00.060.00.0160.34-45.6379.21
20Q4 (4)1.74535.00.0-0.07-104.520.00100.00.0-0.02-140.00.01.6745.220.00.07-30.00.0000.01.54-21.540.00.27-10.00.00.3343.480.00.20.00.00.060.00.0294.92461.270.0
20Q3 (3)-0.4-135.710.01.55545.830.0-1.11-3.740.00.050.00.01.15-15.440.00.1-37.50.0000.01.96-35.170.00.3-6.250.00.23-14.810.00.20.00.00.060.00.0-81.63-138.630.0
20Q2 (2)1.12229.410.00.24126.090.0-1.07-1428.570.00.05162.50.01.36334.480.00.1633.330.0000.03.0229.050.00.32113.330.00.27125.00.00.20.00.00.060.00.0211.32136.180.0
20Q1 (1)0.340.00.0-0.920.00.0-0.070.00.0-0.080.00.0-0.580.00.00.120.00.000.00.02.340.00.00.150.00.00.120.00.00.20.00.00.060.00.089.470.00.0

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