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)7.51225.11-2.930-2.4500.104.5802.84.48-0.1108.22-2.273.212.233.3918.124.795.510.0928.5790.81194.05
2023 (9)2.31-70.16-2.330-3.41000-0.0202.6810.29008.4112.993.14-22.472.87-18.74.544.610.0716.6730.88-68.36
2022 (8)7.7451.76-2.540-3.150005.218.182.43-22.61007.44-34.514.0540.143.5345.274.3415.730.06-14.2997.6019.61
2021 (7)5.1-46.09-0.70-4.130004.4-62.963.1474.440011.3794.722.89-23.142.43-13.833.75-2.340.07-22.2281.60-41.78
2020 (6)9.4619.92.420-4.4500.16-51.5211.8871.921.874.76005.8463.993.7640.822.8229.953.84-3.270.09-25.0140.1511.19
2019 (5)7.89-35.96-0.980-15.7200.3332.06.91-25.861.03-16.26003.562.02.67-52.152.17-51.023.970.510.1220.0126.04-13.25
2018 (4)12.3226.75-3.00-6.2700.2592.319.3274.211.23-69.4003.49-69.475.58-0.184.434.983.95-6.620.111.11145.2827.65
2017 (3)9.72-41.62-4.370-3.1400.13-88.55.35-63.434.02-10.070011.433.115.59-35.64.22-35.964.23-2.760.090.0113.82-24.6
2016 (2)16.6559.33-2.020-1.3801.131030.014.631348.514.47-31.960011.09-33.258.6815.736.593.784.35-7.640.09-18.18150.9561.35
2015 (1)10.4517.68-9.4403.0600.1-87.651.0106.57-35.460016.61-33.137.534.176.3531.24.712.840.110.093.550.4
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)2.55240.0339.66-0.5940.422.37-0.0398.5889.290.1001.96916.671188.890.5-48.98-25.37-0.11004.83-64.34-19.110.66106.25-65.620.97259.26-38.221.210.05.220.0350.050.0115.38130.77445.09
24Q3 (19)0.75102.7-39.52-0.99-125.0-43.48-2.11-1306.6732.15000-0.24-242.86-143.640.98127.9150.7700013.54139.8737.440.32-54.9318.520.27-64.0-12.91.211.688.040.020.00.050.00164.86-41.53
24Q2 (18)0.37-90.36124.83-0.4452.17-100.0-0.156.25-25.0000-0.07-102.495.910.43-52.22-39.440005.64-44.64-39.990.71-53.2951.060.75-46.4331.581.191.715.310.020.0100.018.88-87.27121.66
24Q1 (17)3.84562.0794.92-0.92-21.05-39.39-0.1642.86-260.00002.921722.22122.90.934.3336.3600010.1970.840.071.52-20.83210.21.4-10.83233.331.171.742.630.020.0100.0148.26600.4118.16
23Q4 (16)0.58-53.23-44.76-0.76-10.147.32-0.2891.0-207.69000-0.18-132.73-178.260.673.08-17.280005.97-39.42-25.171.92611.1152.381.57406.4553.921.152.680.00.020.00.021.17-75.25-55.85
23Q3 (15)1.24183.22-57.97-0.69-213.64-72.5-3.11-2491.6712.890000.55132.16-78.430.65-8.4571.050009.854.7382.720.27-42.55-52.630.31-45.61-49.181.12-0.88-3.450.02100.00.085.52198.14-48.11
23Q2 (14)-1.49-175.63-162.61-0.2266.6757.69-0.12-220.0-1100.0000-1.71-230.53-191.940.717.5842.00009.40-7.6751.590.47-4.08-65.190.5735.71-50.01.13-0.883.670.010.00.0-87.13-169.44-182.01
23Q1 (13)1.9787.6245.93-0.6619.5116.460.1-61.54-37.50001.31469.57133.930.66-18.52-10.8100010.1927.751.580.49-61.11-44.320.42-58.82-45.451.14-0.8721.280.01-50.00.0125.48161.7159.87
22Q4 (12)1.05-64.41-41.34-0.82-105.0-148.810.26107.28966.6700100.00.23-90.98-93.370.81113.16-6.90007.9747.91-34.111.26121.05103.231.0267.2188.891.15-0.8623.660.020.00.047.95-70.91-60.09
22Q3 (11)2.9523.9596.67-0.423.0853.49-3.57-35600.018.3100-100.02.5537.1298.440.38-24.0-57.30005.39-13.11-60.390.57-57.78850.00.61-46.49577.781.166.4224.730.02100.00.0164.8055.1114.26
22Q2 (10)2.3876.3277.78-0.5234.18-620.0-0.01-106.2575.00001.86232.14154.790.5-32.43-7.410006.20-38.13-14.071.3553.4121.621.1448.0525.271.0915.9617.20.010.0-50.0106.2535.37213.69
22Q1 (9)1.35-24.5815.38-0.79-147.0251.230.16633.33-48.390100.0-100.00.56-83.86224.440.74-14.94-12.9400010.03-17.13-24.380.8841.94-20.00.7742.59-14.440.941.08-1.050.01-50.0-50.078.49-34.6725.45
21Q4 (8)1.7919.33-45.761.68295.35-12.04-0.0399.3198.72-0.02-300.0-116.673.47442.19-33.40.87-2.2547.4600012.10-11.0879.250.62933.33195.240.54500.0575.00.930.0-2.110.020.00.0120.13-16.71-61.78
21Q3 (7)1.5138.1-39.52-0.86-960.0-19.44-4.37-10825.0-82.850.0100.00.64-12.33-63.640.8964.81111.900013.6188.5145.60.06-94.59-94.120.09-90.11-88.160.930.0-3.120.020.00.0144.23325.821.19
21Q2 (6)0.63-46.15-39.420.1106.17147.62-0.04-112.9-112.50-100.0-100.00.73262.22-12.050.54-36.4712.50007.22-45.5636.561.110.91-46.630.911.11-43.830.93-2.11-3.120.020.0-33.3333.87-45.86-15.0
21Q1 (5)1.17-64.55-55.68-1.62-184.82-212.50.31113.191133.330.01-91.67-50.0-0.45-108.64-111.030.8544.07165.6200013.2696.44125.011.1423.81144.440.91025.0157.140.950.0-2.060.020.0-33.3362.57-80.09-68.01
20Q4 (4)3.333.060.01.91365.280.0-2.351.670.00.121100.00.05.21196.020.00.5940.480.0000.06.7521.830.00.21-79.410.00.08-89.470.00.95-1.040.00.020.00.0314.29120.510.0
20Q3 (3)2.48138.460.0-0.72-242.860.0-2.39-846.880.00.01-92.310.01.76112.050.00.42-12.50.0000.05.544.820.01.02-50.960.00.76-53.090.00.960.00.00.02-33.330.0142.53257.690.0
20Q2 (2)1.04-60.610.0-0.21-114.580.00.321166.670.00.13550.00.00.83-79.660.00.4850.00.0000.05.29-10.30.02.08362.220.01.62362.860.00.96-1.030.00.030.00.039.85-79.620.0
20Q1 (1)2.640.00.01.440.00.0-0.030.00.00.020.00.04.080.00.00.320.00.000.00.05.890.00.00.450.00.00.350.00.00.970.00.00.030.00.0195.560.00.0

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