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)-16.990-2.62017.86172.670.1220.0-19.6102.13-26.04001.75-35.03-7.990-7.7202.0611.350.0525.00.000
2023 (9)-5.850-2.8906.5500.10-8.7402.88264.56002.69377.39-11.430-11.2501.85-1.070.04-20.00.000
2022 (8)15.59261.72-0.740-20.320-0.32014.85335.480.79-37.8000.56-25.41-2.860-2.2501.87-5.560.05-37.50.000
2021 (7)4.3139.48-0.905.7900.1503.4160.851.2717.59000.76-24.2616.11015.8601.98-1.00.080.024.050
2020 (6)3.090-0.970-1.690-0.0302.1201.08-18.18001.00-6.68-7.770-6.6602.0-4.760.080.00.000
2019 (5)-10.6908.4100.5-95.210.610-2.2801.32-39.73001.07-27.38-10.1400.1502.11.450.080.0-458.800
2018 (4)-8.160-0.66010.4458.18-0.090-8.8202.1920.33001.4752.98-13.930-14.4202.070.490.0860.00.000
2017 (3)-3.060-3.6106.600.15-34.78-6.6701.8265.45000.9613.881.76-58.12.43-51.692.06-1.440.05400.0-67.400
2016 (2)8.36-72.33-1.060-7.4500.2307.301.1-31.68000.84-22.484.205.0302.09-9.910.01-75.0117.250
2015 (1)30.2117.96-36.650-19.250-1.10-6.4401.617.33001.0950.83-10.960-9.302.32-14.710.04-20.00.000
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)-7.1437.48-175.68-1.23-192.8625.99.25-19.093.510.06200.050.0-8.3729.31-96.940.7256.52-55.830002.1952.34-71.4-3.29-24.1523.84-3.25-30.028.570.531.9215.220.010.00.00.0000
24Q3 (19)-11.42-3906.67-1327.96-0.420.0-40.011.421803.33600.610.02-33.330.0-11.84-9766.67-1979.370.469.5235.290001.445.327.04-2.65-1556.25-32.5-2.5-1566.67-30.210.521.9613.040.010.00.00.00-100.00
24Q2 (18)0.3-76.38-64.29-0.4222.2233.330.6117.6257.890.0350.00-0.12-116.44-157.140.42-22.22-31.150001.36-33.96-35.39-0.1691.5396.81-0.1591.7196.930.512.010.870.010.00.081.0800
24Q1 (17)1.27149.03125.3-0.5467.47-80.0-3.41-171.34-743.40.02-50.0-33.330.73117.18113.720.54-66.8780.00002.07-73.0116.89-1.8956.25-2000.0-1.8160.22-1910.00.58.78.70.010.00.00.000100.0
23Q4 (16)-2.59-378.49-1463.16-1.66-453.33-295.244.78193.2513.00.04100.0-50.0-4.25-774.6-1747.831.63379.41307.50007.65470.07549.4-4.32-116.0-354.74-4.55-136.98-309.910.460.00.00.010.00.00.0000
23Q3 (15)0.9310.71-87.03-0.352.38-433.331.63528.95120.270.020300.00.63200.0-91.320.34-44.261600.00001.34-36.431832.79-2.060.0856.33-1.9260.6656.460.460.0-2.130.010.00.00.0000
23Q2 (14)0.84116.73594.12-0.63-110.0-173.91-0.38-171.785.040-100.0100.00.21103.95152.50.61103.33221.050002.11121.7312.04-5.01-5466.67-24950.0-4.88-4980.0-1418.920.460.0-2.130.010.0-50.00.00100.0100.0
23Q1 (13)-5.02-2742.11-159.76-0.328.57-76.470.53-87.47103.80.03-62.50.0-5.32-2213.04-164.640.3-25.076.470000.95-19.17125.92-0.0990.53-103.360.1109.01-96.550.460.0-2.130.010.0-50.0-880.700-455.43
22Q4 (12)0.19-97.35104.81-0.42-566.67-61.544.23152.61-53.160.08900.0-52.94-0.23-103.1794.540.41900.053.850001.181596.7101.82-0.9579.26-120.21-1.1174.83-122.980.46-2.13-6.120.010.0-50.00.000100.0
22Q3 (11)7.174317.65422.970.09139.13152.94-8.04-216.54-262.75-0.0197.6291.677.261915.0403.770.02-89.47-90.00000.07-86.45-82.34-4.58-22800.0-156.54-4.41-1291.89-158.720.470.0-6.00.01-50.0-50.00.00100.0100.0
22Q2 (10)-0.17-102.02-102.65-0.23-35.2956.6-2.5481.8124.85-0.42-1500.0-423.08-0.4-104.86-106.790.1911.76-62.750000.5121.56-57.77-0.02-100.75-100.710.37-87.24-87.50.470.0-6.00.020.00.0-19.77-107.98-110.72
22Q1 (9)8.4312.66106.9-0.1734.62-383.33-13.96-254.6-190.830.03-82.35200.08.23295.4999.760.17-34.62-45.160000.42-27.79-58.352.68-42.98458.332.9-39.96417.860.47-4.08-6.00.020.00.0247.79434.98-34.09
21Q4 (8)-3.95-77.93-4.5-0.26-52.947.149.0382.7978.460.17241.67312.5-4.21-76.15-3.690.2630.0-33.330000.5848.5-63.84.7-41.98470.084.83-35.69568.930.49-2.00.00.020.00.0-73.97-167.560
21Q3 (7)-2.22-134.58-179.86-0.1767.9234.624.94246.15196.3-0.12-192.31-154.55-2.39-140.58-194.840.2-60.78-25.930000.39-67.6-57.448.1186.224163.167.51153.721194.830.50.00.00.020.00.0-27.65-114.99-110.94
21Q2 (6)6.4258.13639.5-0.53-983.33-70.97-3.3829.58-213.420.13533.33148.155.8942.96492.670.5164.5270.00001.2119.97.02.83489.58258.992.96428.57421.740.50.00.00.020.00.0184.48-50.930
21Q1 (5)4.06207.41-22.960.06121.43150.0-4.8-194.86-4.35-0.0362.5-200.04.12201.48-20.00.31-20.51158.330001.01-37.25139.450.48137.8109.780.56154.37110.610.52.04-1.960.020.00.0375.9300
20Q4 (4)-3.78-235.970.0-0.28-7.690.05.06198.640.0-0.08-136.360.0-4.06-261.110.00.3944.440.0000.01.6174.60.0-1.27-768.420.0-1.03-277.590.00.49-2.00.00.020.00.00.00-100.00.0
20Q3 (3)2.78333.610.0-0.2616.130.0-5.13-272.150.00.22181.480.02.52268.00.00.27-10.00.0000.00.92-18.560.00.19110.670.00.58163.040.00.50.00.00.020.00.0252.7300.0
20Q2 (2)-1.19-122.580.0-0.31-158.330.02.98164.780.0-0.27-2600.00.0-1.5-129.130.00.3150.00.0000.01.13168.330.0-1.7863.750.0-0.9282.580.00.5-1.960.00.020.00.00.0000.0
20Q1 (1)5.270.00.0-0.120.00.0-4.60.00.0-0.010.00.05.150.00.00.120.00.000.00.00.420.00.0-4.910.00.0-5.280.00.00.510.00.00.020.00.00.000.00.0

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