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)-7.7305.34-3.263.07-88.42-0.380-2.3905.77131.73003.7919.5235.13694.829.482100.06.96-4.6600-21.210
2023 (9)-27.8205.52-25.326.5507.8-0.250-22.302.49-20.45003.17-24.914.4201.3407.3-2.5400-321.990
2022 (8)-29.6207.3904.36-89.7-2.080-22.2303.13-62.96004.22-59.63-4.090-10.2407.49-2.6000.000
2021 (7)-28.620-20.72042.34210.41-4.730-49.3408.4510.60010.4632.74-8.310-2.4307.69-2.4100-544.110
2020 (6)13.77-67.7-13.4013.641264.0-6.7300.3707.64-20.75007.88-9.1610.2943.928.44-25.77.88-9.940084.38-60.2
2019 (5)42.63295.09-46.1501.00-0.050-3.5209.6421.26008.6813.987.1567.8411.36520.778.75-0.2300211.98109.63
2018 (4)10.7943.48-7.820-1.790-0.3202.9707.95-20.74007.61-14.054.26-53.541.83-71.098.77-1.790.070.0101.12106.15
2017 (3)7.52-38.61-9.4204.350-0.30-1.9010.03-20.21008.86-27.39.17-13.656.33-38.38.93-3.560.070.049.05-21.55
2016 (2)12.251844.44-12.130-9.210-0.3200.12012.5727.610012.1834.4310.6211.3210.2626.679.26-8.130.07-12.562.531712.43
2015 (1)0.63-96.52-10.82019.1300.2222.22-10.1909.8577.16-2.7109.06101.399.5442.818.1141.7910.08-10.00.080.03.45-97.21
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)2.62-75.38177.98-0.93-132.1882.353.96123.9-55.56-0.3-287.5-900.01.69-87.51119.583.57288.04410.000017.191539.98383.480.94-96.83-52.04-2.03-107.8-320.651.68-5.08-5.080000.00-100.0100.0
24Q3 (19)10.64215.78228.192.8931.36-17.66-16.57-308.17-391.730.16214.291700.013.53293.56382.460.9241.5455.930001.05-61.38-62.3929.69909.861567.9826.01378.1243450.01.771.14-2.7500038.30129.97108.12
24Q2 (18)-9.1922.18-3.492.284.87-29.037.963.11-19.51-0.14-40.0-250.0-6.9934.18-20.930.653.1754.760002.71-14.9632.662.9488.46142.985.4410780.0428.161.75-1.13-5.41000-127.8280.358.55
24Q1 (17)-11.81-251.49-62.451.19122.58-71.467.72-13.36282.18-0.1-233.3341.18-10.62-23.06-242.580.63-10.0-19.230003.19-10.23-29.951.56-20.41388.890.05-94.57109.091.770.0-4.84000-648.90-419.51-16.93
23Q4 (16)-3.3659.52-294.22-5.27-250.14-26.688.9156.87460.38-0.03-200.096.59-8.63-80.17-255.140.718.6425.00003.5627.56-3.51.9610.11231.540.921633.33118.971.77-2.75-5.35000-124.9173.510
23Q3 (15)-8.36.53-61.173.5113.23126.455.68-42.57-2.24-0.0175.094.44-4.7917.13-33.060.5940.48-15.710002.7936.23-27.021.7847.11568.42-0.06-105.8392.411.82-1.62-1.62000-471.59-52.952.93
23Q2 (14)-8.88-22.1515.913.1-25.6611.119.89389.6100.2-0.0476.4783.33-5.78-86.4525.610.42-46.15-2.330002.05-55.17.241.21324.07163.041.03287.27162.051.85-0.54-0.54000-308.3344.4494.16
23Q1 (13)-7.27-520.2353.524.17200.24-42.242.0227.04125.31-0.1780.6877.92-3.1-27.5763.180.7839.29-45.830004.5623.66-42.92-0.5463.7679.85-0.5588.6681.291.86-0.53-2.11000-554.9600
22Q4 (12)1.73133.59120.92-4.16-368.39-128.791.59-72.63-87.22-0.88-388.8910.2-2.4332.5-139.320.56-20.0-69.40003.68-3.53-64.1-1.49-292.1128.37-4.85-513.929.851.871.08-1.060000.00100.00
22Q3 (11)-5.1551.2363.781.55-44.44107.615.8117.61-63.09-0.1825.080.22-3.653.6789.590.762.79-57.830003.82100.18-50.17-0.38-182.6190.59-0.7952.4146.981.85-0.54-5.13000-485.8590.884.28
22Q2 (10)-10.5632.48-43.282.79-61.36141.524.94161.9-70.53-0.2468.8390.59-7.777.7244.850.43-70.14-81.70001.91-76.1-84.360.46117.16116.03-1.6643.54-169.461.86-2.11-3.12000-5280.000-2987.76
22Q1 (9)-15.64-89.12-1361.297.22-50.03189.36-7.98-164.15-205.75-0.7721.43-165.52-8.42-236.25-23.11.44-21.31-44.830007.98-22.23-32.69-2.68-28.85-494.12-2.9445.35-243.411.90.53-2.060000.000-100.0
21Q4 (8)-8.2741.84-305.7214.45170.971110.4912.44-20.97544.56-0.98-7.6949.746.18117.87138.611.8310.24-26.2100010.2633.926.82-2.0848.51-156.06-5.38-261.07-410.981.89-3.08-4.060000.00100.0-100.0
21Q3 (7)-14.22-92.94-626.67-20.36-202.98-427.4615.74-6.090-0.9164.3141.29-34.58-145.42-2881.031.66-29.3628.680007.66-37.1675.38-4.04-40.77-198.06-1.49-162.34-166.221.951.56-1.02000-3091.30-1707.8-4931.59
21Q2 (6)-7.37-694.35-223.24-6.7216.83-25.1416.76742.152840.35-2.55-779.31-145.19-14.09-105.99-2409.842.35-9.9645.0600012.202.8448.07-2.87-522.06-381.372.3916.59-58.361.92-1.03-2.04000-171.00-650.23-320.18
21Q1 (5)1.24-69.1514.81-8.08-465.03-194.89-2.61-235.23-123.45-0.2985.1386.76-6.84-364.09-312.052.615.2416.000011.8623.4115.680.68-81.67-52.782.0518.5260.161.94-1.52-2.0200031.08-71.4-79.86
20Q4 (4)4.0248.890.0-1.4362.950.01.9300.0-1.95-25.810.02.59323.280.02.4892.250.0000.09.61119.880.03.71-9.950.01.73-23.110.01.970.00.0000.0108.6569.810.0
20Q3 (3)2.7-54.850.0-3.8628.120.00-100.00.0-1.55-49.040.0-1.16-290.160.01.29-20.370.0000.04.37-46.940.04.12303.920.02.25-60.80.01.970.510.0000.063.98-17.620.0
20Q2 (2)5.98453.70.0-5.37-95.990.00.57-94.880.0-1.0452.510.00.61136.750.01.62-28.00.0000.08.24-19.650.01.02-29.170.05.74548.440.01.96-1.010.0000.077.66-49.660.0
20Q1 (1)1.080.00.0-2.740.00.011.130.00.0-2.190.00.0-1.660.00.02.250.00.000.00.010.250.00.01.440.00.0-1.280.00.01.980.00.000.00.0154.290.00.0

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