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)26.05131.97-14.6802.590-0.61011.37015.4911.60.0202.0910.563.4-78.67-15.96023.151.40.55-1.79336.56276.72
2023 (9)11.23-40.71-17.430-5.030-0.120-6.2013.88-10.05-0.0701.892.715.94-30.85-10.82022.83-1.470.569.889.3449.91
2022 (8)18.94-53.67-14.59010.28-44.31-0.0104.35-74.6815.43-44.30.0350.01.84-40.0523.05-54.28.1-84.4323.1715.680.5113.3359.605.71
2021 (7)40.88121.45-23.7018.4600.19280.017.18027.7-39.780.0203.08-62.9450.33344.2252.03607.8920.0321.250.4512.556.38-25.88
2020 (6)18.46-34.59-20.120-10.1800.05-68.75-1.66046.08.16-0.0808.3016.4811.3307.35016.52-4.450.4-4.7676.06-90.03
2019 (5)28.2220.75-33.990-1.9600.16-33.33-5.77042.530.16-0.0507.1323.94-8.950-14.01017.29-0.630.42281.82762.70572.3
2018 (4)23.370-54.1206.92-87.150.24166.67-30.75042.4623.830.04-63.645.7519.314.59-34.013.09-77.417.44.760.11-52.17113.450
2017 (3)-14.620-42.71053.846234.120.09-47.06-57.33034.29-17.850.1122.224.82-38.9922.11-42.4813.67-45.3616.6112.690.232200.0-47.920
2016 (2)33.75-4.88-52.4700.85-98.260.170-18.72041.74-21.670.09-30.777.90-26.2138.44345.9425.02014.74-1.990.01-50.084.86-86.8
2015 (1)35.48224.91-78.46048.8612.66-4.790-42.98053.2913.310.13010.7037.858.62-40.22-9.54015.042.590.020.0642.751493.35
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)14.54-35.0957.53-8.92-90.19-224.368.33140.01193.07-0.64-3300.0-357.145.62-68.27-13.279.24252.67146.40.010.0110.05.18231.13154.44-2.43-11.47-204.29-7.76-1.5713.685.8-0.170.870.2190.915.00.0000
24Q3 (19)22.4549.880.94-4.69-254.282.09-20.82-4348.98-146.980.020100.017.711012.89133.332.6263.75-23.840.010.00.01.5794.45-13.95-2.18-174.15-143.43-7.64-748.89-1719.055.810.521.40.11-8.33-15.380.00100.0-100.0
24Q2 (18)-4.9815.7435.823.04173.97140.970.49-96.64104.880-100.0-100.0-1.9480.6487.221.6-21.18-71.430.010.00.00.80-22.51-73.542.94-42.13-38.75-0.9-364.7141.565.780.356.060.129.099.09-99.60-4.6648.4
24Q1 (17)-5.91-164.03-125.57-4.11-49.45-67.0714.6263.13-34.790.01107.140.0-10.02-254.63-97.242.03-45.8787.960.01110.00.01.04-49.068.995.08118.0334.040.34103.78161.545.760.17-2.370.11-45.0-8.33-95.170-123.39
23Q4 (16)9.23-25.4446.97-2.7542.59-405.56-8.95-6.174.99-0.14-1500.012.56.48-14.62-9.753.759.0187.5-0.1-1100.0-1100.02.0411.9875.012.33-53.593.1-8.99-2040.48-144.295.750.35-1.710.253.8517.650.00-100.0-100.0
23Q3 (15)12.38259.54-63.33-4.7935.441.24-8.4316.0458.920.010.0-75.07.59150.0-73.753.44-38.57-35.70.010.00.01.82-40.21-30.715.024.58587.67-0.4272.7388.985.735.14-1.040.1318.1818.18227.57217.89-85.91
23Q2 (14)-7.76-196.1873.21-7.42-201.63-21.04-10.04-144.84-131.810.010.00.0-15.18-198.8256.755.6418.5242.860.010.00.03.04394.9178.254.826.65-41.46-1.54-1284.62-136.495.45-7.63-5.870.11-8.33-8.33-193.03-353.1232.5
23Q1 (13)-2.62-141.72-133.29-2.46-373.3345.4522.39337.69158.550.01106.25-88.89-5.08-170.75-251.191.08-46.0-74.040.010.00.00.61-47.19-65.793.7967.7-68.020.13103.53-98.865.90.852.790.12-29.419.09-42.60-115.87-193.16
22Q4 (12)6.28-81.4-90.30.9118.56462.5-9.4254.0972.04-0.16-500.0-206.677.18-75.16-88.942.0-62.62-58.850.010.0-80.01.16-55.67-42.862.26209.59-78.23-3.683.41-133.035.851.046.560.1754.550.0268.38-83.39-30.39
22Q3 (11)33.76216.53568.24-4.8520.88-3.63-20.52-165.02-200.340.04300.033.3328.91182.36343.155.3536.488.740.010.002.6353.8230.030.73-91.1-95.15-3.81-190.28-120.995.790.013.090.11-8.3310.01615.31664.835335.76
22Q2 (10)-28.97-468.11-42.36-6.13-35.9253.8131.56264.4336.090.01-88.89-50.0-35.1-1144.64-4.43.92-5.77-41.230.010.0200.01.71-5.03-40.818.2-30.8-42.544.22-62.85-63.95.790.8715.340.129.0920.0-285.98-725.38-136.23
22Q1 (9)7.87-87.85114.44-4.51-2918.7523.568.66125.71.760.09-40.0550.03.36-94.83250.674.16-14.4-63.020.01-80.0133.331.80-11.77-70.1411.8514.1611.4811.361.972.95.744.5530.450.11-35.2937.545.73-88.1493.38
21Q4 (8)64.77998.34754.490.16103.42106.96-33.69-264.74-2552.760.15400.0400.064.93646.091129.734.86-1.22-64.50.050150.02.040.88-75.7710.38-31.03100.3911.14-38.62159.675.497.2330.40.1770.013.33385.541349.65339.96
21Q3 (7)-7.2164.57-1948.72-4.6864.73-130.5420.45-11.82491.010.0350.0250.0-11.8964.63-625.04.92-26.24-62.270100.0100.02.02-29.98-78.6815.055.47179.2218.1555.2658.245.121.9919.630.10.011.11-30.8574.52-1353.05
21Q2 (6)-20.35-654.5-263.06-13.27-124.92-115.7723.19172.5363.820.02200.0-33.33-33.62-1407.62-631.126.67-40.711.68-0.0166.67-112.52.88-52.09-44.1214.2734.242936.1711.695.89321.45.0214.0926.770.125.011.11-121.06-611.940
21Q1 (5)3.67-51.58284.42-5.9-156.5238.88.51770.0866.54-0.02-166.67-300.0-2.23-142.2380.8311.25-17.82-11.42-0.0370.0-250.06.02-28.38-40.0310.63105.213565.5211.04157.34452.724.44.517.840.08-46.670.023.65-73.02112.24
20Q4 (4)7.581843.590.0-2.3-13.30.0-1.2775.720.00.03250.00.05.28421.950.013.694.980.0-0.1-42.860.08.40-11.250.05.18-3.90.04.29-62.60.04.21-1.640.00.1566.670.087.633459.130.0
20Q3 (3)0.39-96.880.0-2.0366.990.0-5.2340.50.0-0.02-166.670.0-1.64-125.910.013.0498.780.0-0.07-187.50.09.4783.490.05.391046.810.011.47317.230.04.288.080.00.090.00.02.4600.0
20Q2 (2)12.48727.140.0-6.1536.20.0-8.79-272.020.00.03200.00.06.33154.430.06.56-48.350.00.08300.00.05.16-48.580.00.4762.070.0-5.28-68.690.03.96-2.940.00.0912.50.00.00100.00.0
20Q1 (1)-1.990.00.0-9.640.00.05.110.00.00.010.00.0-11.630.00.012.70.00.00.020.00.010.040.00.00.290.00.0-3.130.00.04.080.00.00.080.00.0-193.200.00.0

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