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)-4.93015.920-19.370-7.1010.9909.95-5.061.56875.05.51-6.03-5.740-27.13014.7513.370.28-15.150.000
2023 (9)30.64195.47-80.550-21.780-1.260-49.91010.48-66.840.1605.86-56.641.51-91.32-4.94013.018.60.33-63.74364.76592.24
2022 (8)10.37-73.0717.9407.01-81.841.43028.31031.6-6.12-3.24013.52-1.117.39-66.416.79-80.011.9826.770.91-13.3352.69-39.18
2021 (7)38.5117.98-42.81038.610-1.550-4.3033.6610.47-0.12013.67-23.2451.77268.7333.95366.999.45-3.181.05-25.5386.64-51.05
2020 (6)32.64-41.04-57.610-18.20-0.830-24.97030.4714.42-0.12017.8148.9714.04-34.77.27-37.769.76-1.411.4190.54177.01-28.63
2019 (5)55.3666.9-70.840-9.900.9320.78-15.48026.63-31.89-2.49011.96-25.2821.5-53.5611.68-60.999.915.250.7412.12248.03193.04
2018 (4)33.1727.19-44.21073.98159.850.770-11.04039.114.93-2.22016.00-5.3846.327.1629.9431.728.5911.130.66-4.3584.641.09
2017 (3)26.0829.3-28.47028.470-0.710-2.39034.0253.24-0.03016.9121.0536.4124.0522.7354.527.73-10.640.692.9983.72-0.25
2016 (2)20.17-43.77-19.380-6.040-1.3800.79-97.4922.2212.680013.97231.6129.3540.6314.7172.868.65-3.030.670.083.94-57.65
2015 (1)35.8765.53-4.420-26.7202.9452.3331.45-29.697.112.88-0.1304.2147.420.876.538.51-66.828.921.480.67-25.56198.18223.19
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)2.864.76-69.5110.23177.24265.53-35.75-2011.76-1115.99-4.51-784.31-452.3413.09103.89309.063.58-12.680.853.53678.695783.339.0511.2813.36-4.82-491.87-417.11-10.6-26600.0-554.323.8215.4112.680.07-12.516.670.00-100.0-100.0
24Q3 (19)2.731416.67-49.073.69427.1436800.01.87-60.3238.52-0.5171.3558.26.42629.5519.554.1167.97194.96-0.6120.78-84.858.13146.4175.721.23169.1108.470.04100.28-55.563.31-13.580.30.0814.2933.3379.590-48.77
24Q2 (18)0.18101.68-97.10.7-45.74-66.184.71-51.94170.4-1.78-493.33-223.640.88109.34-89.371.53106.76-39.04-0.77-28.33-413.333.3097.21-46.43-1.78-381.0848.1-14.16-487.55-291.163.831.0619.690.0716.6740.00.00100.00
24Q1 (17)-10.71-214.18-210.531.29120.87101.699.8433.33190.66-0.3-123.4461.54-9.42-394.3885.890.74-79.15-75.5-0.6-1100.0-201.691.67-79.04-74.3-0.37-124.34-113.07-2.41-48.77-1247.623.7911.821.470.060.0-62.5-743.75-245.1-367.87
23Q4 (16)9.3875.0-51.45-6.18-61900.0-113.26-2.94-117.7872.471.28204.92-73.613.2-40.41-95.153.55155.4-25.580.06118.18102.067.98170.67-6.01.52157.63-45.13-1.62-1900.0-105.063.392.734.630.060.0-79.31512.57229.92-27.31
23Q3 (15)5.36-13.69386.630.01-99.52100.02-1.3579.82-321.88-1.22-121.822.45.37-35.14111.951.39-44.62-79.91-0.33-120.0-94.122.95-52.13-71.480.59117.2-92.90.09102.49-98.363.33.127.490.0620.0-71.43155.360829.46
23Q2 (14)6.21-35.91376.02.07102.71-79.55-6.6938.11-388.36-0.5529.4968.028.28112.45.212.51-16.89-72.11-0.15-125.42-7.146.16-5.38-60.0-3.43-221.2-223.83-3.62-1823.81-7140.03.22.567.740.05-68.75-76.190.00-100.0100.0
23Q1 (13)9.69-49.84300.62-76.45-264.02-1882.05-10.81-1.22-168.9-0.78-116.08-73.33-66.76-201.26-12262.963.02-36.69-72.340.59120.273050.06.51-23.33-68.932.832.17-20.280.21126.58-90.143.12-3.715.990.16-44.83-15.79277.65-60.62388.0
22Q4 (12)19.321133.16-52.0146.61208.19172.47-10.68-3237.5-180.04.85488.07.0665.93246.67374.024.77-31.07-56.36-2.91-1611.76-2138.468.49-17.88-38.242.77-66.67-92.26-0.79-114.36-103.93.245.5433.330.2938.1141.67705.113410.62299.49
22Q3 (11)-1.8716.89-135.62-43.08-525.69-335.02-0.32-113.79-103.09-1.2527.3342.4-44.95-671.16-290.636.92-23.11-8.22-0.17-21.43-1600.010.34-32.85-25.688.31200.046.055.511100.0-14.863.073.3746.190.210.050.0-21.3070.37-135.29
22Q2 (10)-2.2553.4262.3110.12135.9142.112.32-85.21-62.03-1.72-282.2249.117.871557.41539.669.0-17.5823.12-0.14-600.0-1500.015.40-26.5223.922.77-21.97-32.77-0.05-102.35-101.692.9710.4120.730.2110.53-47.5-71.8825.4430.04
22Q1 (9)-4.83-112.0-373.534.29106.67524.7515.6917.5378.7-0.45-109.9313.46-0.5497.7673.410.92-0.0938.58-0.0284.62-200.020.9652.4442.653.55-90.09-42.182.13-89.49-50.352.6910.79.80.1958.33-51.28-96.41-154.62-573.91
21Q4 (8)40.26666.86353.89-64.32-450.9-594.613.3528.74312.244.53308.765562.5-24.06-202.04-6069.2310.9344.9621.31-0.13-1200.0-165.013.75-1.18-24.9735.81529.35389.2120.26213.62312.632.4315.71-2.80.12-14.29-71.43176.50192.4955.81
21Q3 (7)5.25187.94-30.6518.33338.52447.1610.3769.72204.43-2.1735.8-185.5323.581417.32929.697.543.15135.62-0.01-200.098.013.9111.96113.195.6938.11-23.626.46118.9828.432.1-14.63-12.860.14-65.0-68.8960.34158.73-37.1
21Q2 (6)-5.97-485.29-117.514.18513.86112.666.11-30.41385.51-3.38-550.0-966.67-1.7911.82-267.297.31-7.23-13.490.01-50.0-97.9212.43-15.42-58.584.12-32.9405.192.95-31.24229.962.460.411.650.42.5642.86-102.75-618.27-101.3
21Q1 (5)-1.02-111.593.47-1.0189.0989.958.78239.594290.0-0.52-750.03.7-2.03-420.5192.097.88-12.54-19.670.02-90.0106.914.69-19.81-33.126.14-16.12940.684.29-12.631172.52.45-2.00.820.39-7.1444.44-14.31-112.6397.89
20Q4 (4)8.8717.170.0-9.26-75.380.0-6.2936.660.00.08110.530.0-0.39-117.030.09.01181.560.00.2140.00.018.32180.760.07.32-1.740.04.91-2.390.02.53.730.00.42-6.670.0113.2818.070.0
20Q3 (3)7.57-77.790.0-5.2884.010.0-9.93-364.020.0-0.76-294.870.02.29114.020.03.2-62.130.0-0.5-204.170.06.53-78.250.07.45651.850.05.03321.590.02.41-0.410.00.4560.710.095.94-98.790.0
20Q2 (2)34.09318.390.0-33.02-228.560.0-2.14-1170.00.00.39172.220.01.07104.170.08.45-13.860.00.48265.520.030.0036.560.0-1.35-328.810.0-2.27-467.50.02.42-0.410.00.283.70.07927.911268.110.0
20Q1 (1)-15.610.00.0-10.050.00.00.20.00.0-0.540.00.0-25.660.00.09.810.00.0-0.290.00.021.970.00.00.590.00.0-0.40.00.02.430.00.00.270.00.0-678.700.00.0

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