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)-3.1802.14-47.93000.02-96.67-1.0400.49157.890.0604.6380.14-2.540-2.4600.395.41000.000
2023 (9)-6.8504.11-44.16000.60-2.7400.19111.11002.57251.66-1.8902.28-70.810.37-65.4200-258.490
2022 (8)1.69-62.197.360-7.990-0.2209.05107.570.09-25.0000.7350.55-1.4607.81182.971.07-11.570019.03-83.1
2021 (7)4.470-0.110-0.8300.2504.3600.12140.0000.49-21.912.6602.7601.210.000112.590
2020 (6)-2.180000.830-0.030-2.1800.05-82.14000.62-74.35-2.220-2.101.210.83000.000
2019 (5)-1.570-0.210000.010-1.7800.28-50.88002.4220.7-1.970-1.7801.20.84000.000
2018 (4)-2.40-0.5405.890-0.010-2.9400.57147.83002.01218.38-0.850-5.1401.196.25000.000
2017 (3)6.4962.66-0.150-7.290006.3454.260.23283.33000.63283.541.46175.471.5568.481.120.900243.0723.67
2016 (2)3.9900.120-4.0500.01-97.54.1100.06-90.32-0.0100.16-92.240.5300.9201.11-0.8900196.550
2015 (1)-6.550-0.606.1900.442.86-7.1500.62226.32002.12474.12-3.20-4.0901.12-0.88000.000
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)-1.1865.1921.850.16-92.08-83.510000.08233.33-86.67-1.0225.55-88.890.3114.29400.00.06008.13-1.28301.08-0.7915.96-2.6-0.8717.1427.50.10.00.00000.0000
24Q3 (19)-3.39-266.18-61.432.0220300.0310.42000-0.06-100.0-400.0-1.37-167.4955.230.141300.0366.670008.241752.94657.65-0.94-291.67-59.32-1.05-625.0-2525.00.10.011.110000.00-100.0100.0
24Q2 (18)2.04413.85209.68-0.0166.67-100.24000-0.03-200.0-50.02.03398.53-10.570.01-66.67-83.330000.44-56.3-98.0-0.2457.8933.330.2127.03-94.570.10.011.11000680.0001478.28
24Q1 (17)-0.6556.9552.9-0.03-103.0925.00000.03-95.00-0.68-25.9352.110.03-50.0-25.00001.02-49.83-64.41-0.5725.97-256.25-0.7438.33-393.330.10.011.110000.0000
23Q4 (16)-1.5128.118.820.97201.04-83.670000.62900.05900.0-0.5482.35-113.240.06100.0100.00002.0386.4937.84-0.77-30.5114.44-1.2-2900.0-213.210.111.11-47.370000.00100.0100.0
23Q3 (15)-2.1-12.9-204.35-0.96-123.24-165.7500100.00.02200.0103.92-3.06-234.8-497.40.03-50.050.00001.09-95.11-62.5-0.59-63.897.81-0.04-101.09-101.060.090.0-67.86000-4200.00-8412.9-24491.3
23Q2 (14)-1.86-34.78-148.824.1310425.020750.0000-0.020-104.02.27259.86-40.110.0650.0200.000022.22677.784622.22-0.36-125.0-1700.03.682553.33649.250.090.0-68.97000-49.3400
23Q1 (13)-1.3825.81-420.93-0.04-100.67-100.00000-100.0100.0-1.42-134.8-446.340.0433.33100.00002.8694.29661.43-0.1682.22-260.0-0.15-114.15-104.110.09-52.63-70.00000.00100.0-100.0
22Q4 (12)-1.86-169.57-280.585.94306.8510000.00100.000.01101.96-95.654.08429.87320.620.0350.0-50.00001.47-49.26126.72-0.9-40.62-186.541.06-71.817.070.19-32.14-36.67000-148.80-771.23-286.36
22Q3 (11)-0.69-118.11-260.471.467400.03750.0-7.9900-0.51-202.0-2450.00.77-79.6897.440.020.0-50.00002.90515.94526.81-0.64-3100.0-146.723.76661.19187.020.28-3.45-6.67000-17.080-163.95
22Q2 (10)3.81786.05400.0-0.020.0-100.00000.5327.274900.03.79824.39396.090.020.0100.00000.4725.419.65-0.02-120.085.71-0.67-118.36-937.50.29-3.33-6.450000.00-100.0100.0
22Q1 (9)0.43-58.25-89.95-0.0266.67000100.0-0.22-195.65-1200.00.41-57.73-90.420.02-66.6700000.38-42.1500.1-90.38-74.363.65268.69835.90.30.00.000010.89-86.37-98.25
21Q4 (8)1.03139.53121.41-0.06-50.0000-100.00.231250.0483.330.97148.72120.170.0650.000000.6540.2701.04-24.09435.480.99-24.43550.00.30.00.000079.84198.95101.33
21Q3 (7)0.43133.86-77.84-0.04-300.0-500.0000-0.02-300.0-150.00.39130.47-80.00.04300.0300.00000.467.750.351.371078.57502.941.311537.5551.720.3-3.230.000026.71108.2-99.86
21Q2 (6)-1.27-129.67-220.95-0.0100.00100.000.01-50.00-1.28-129.91-223.080.0100.00000.430-38.63-0.14-135.981.580.08-79.49112.70.313.333.33000-325.64-152.50
21Q1 (5)4.28188.981322.8600100.0-0.83-200.000.02133.3304.28188.981288.8900-100.0000-0.000-100.00.39225.81148.150.39277.27141.050.30.00.0000620.29110.320
20Q4 (4)-4.81-347.940.00-100.00.00.8300.0-0.06-250.00.0-4.81-346.670.00-100.00.0000.0-0.00-100.00.0-0.318.820.0-0.2224.140.00.30.00.0000.0-6012.50-130.990.0
20Q3 (3)1.9484.760.00.01200.00.0000.00.0400.01.9587.50.00.010.00.0000.00.46-34.10.0-0.3455.260.0-0.2953.970.00.30.00.0000.019400.0000.0
20Q2 (2)1.05400.00.0-0.010.00.0000.0000.01.04388.890.00.01-66.670.0000.00.70-38.230.0-0.766.170.0-0.6333.680.00.30.00.0000.00.0000.0
20Q1 (1)-0.350.00.0-0.010.00.000.00.000.00.0-0.360.00.00.030.00.000.00.01.130.00.0-0.810.00.0-0.950.00.00.30.00.000.00.00.000.00.0

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