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)194.080-27.820-196.260-114.990166.26024.830.18-44.6102.8924.6472.69-15.439.55-15.6995.7511.0125.31-25.45120.840
2023 (9)-130.070-57.40179.61-48.02-121.910-187.47019.0577.04-0.0402.3266.1785.92-14.9846.91086.2512.9233.950.77-77.830
2022 (8)-299.790-27.340345.5590.36-116.170-327.13010.76-41.07-0.0201.40-40.33101.0641.62-46.97076.384.5633.6913.89-475.100
2021 (7)-201.950-26.080181.520-95.540-228.03018.26-43.57002.34-40.2871.36047.1672.1873.05-9.7129.5810.46-134.820
2020 (6)41.65055.5839.09-158.250-131.31097.23032.36-33.29003.92-30.88-12.18027.39080.913.3326.789.7530.830
2019 (5)-248.99039.9635.55172.5-60.0-143.710-209.03048.5129.71-0.1305.6733.55-307.480-244.65078.314.8824.415.970.000
2018 (4)-406.76029.480431.2835.72-128.020-377.28037.42.47-12.3904.249.4420.186.3820.37-10.9768.161.9421.04164.65-371.230
2017 (3)-214.630-26.260317.78190.48-70.720-240.89036.5-4.650.5403.8813.6418.97-14.722.8871.3966.86-0.687.95-6.8-219.710
2016 (2)-78.380-19.00109.455.02-34.280-97.38038.2843.53-31.5903.4156.7922.24694.2913.35-60.1767.322.78.537.7-87.870
2015 (1)-92.340-7.26070.57-58.35-54.210-99.6026.67-74.42-1.1102.18-74.822.8-31.3733.5251.6765.551.337.92110.64-86.310
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)48.986.02393.2537.27260.99834.09-77.8-49.5-268.9-26.4325.47-98.1386.25274.19519.617.7237.8628.88-5.39-22.22-130.613.7241.9143.2212.54-33.93-19.046.0-52.9-47.3724.773.298.644.91-21.57-40.05137.2827.71486.01
24Q3 (19)46.2-7.53184.76-23.15-2.07-621.4-52.04-261.89-20.21-35.46-33.4118.4623.05-15.51146.045.6-21.5751.35-4.4174.2752.222.62-15.9645.1918.98-12.7-20.3212.744.941.4323.980.939.06.26-7.26-26.95107.49-8.24185.05
24Q2 (18)49.962.06204.72-22.68-17.8241.03-14.3872.36-107.71-26.58-0.2319.2827.28-8.15131.667.1464.5235.48-17.143.0-202.833.1249.0815.3821.7411.83-5.0712.1440.1810.9723.762.1912.776.75-8.66-21.33117.14-5.95199.66
24Q1 (17)48.95392.95229.57-19.25-582.4629.67-52.03-146.7-190.66-26.52-98.817.5129.7113.36145.594.34-27.556.11-17.67-200.34-540.222.09-19.45-2.5719.4425.5-18.018.66-24.04-27.8923.251.9714.037.39-9.77-14.07124.55431.71235.17
23Q4 (16)9.93118.22115.73.99-10.14245.62-21.0951.28-125.85-13.3469.3327.0213.92127.8121.095.9961.89122.6817.61290.7902.6043.86103.015.49-34.97-31.5211.4-9.24141.3322.83.6414.118.19-4.43-2.2723.43118.53100.29
23Q3 (15)-54.51-14.2537.714.44111.54121.7-43.29-123.2-138.85-43.49-32.07-15.73-50.0741.8953.633.7-29.799.47-9.23-63.07-92200.01.80-33.212.9923.824.02-3.4812.5614.811104.822.04.4114.238.57-0.12-0.7-126.39-7.5261.53
23Q2 (14)-47.71-26.2841.51-38.46-40.52-1136.66186.61225.16113.17-32.93-2.434.3-86.17-32.26-10.675.2728.85109.13-5.66-105.0702.7025.8890.0822.9-3.42-21.610.94-8.91128.1521.073.3312.378.58-0.230.7-117.54-27.560
23Q1 (13)-37.7840.2743.99-27.37-898.91-248.6657.39-29.67-11.68-32.15-75.88-24.18-65.151.2713.484.0952.0488.48-2.760-27500.02.1567.8388.3423.714.82-3.3812.01143.55-42.0420.392.0510.888.62.635.39-92.1598.8635.42
22Q4 (12)-63.2527.72-1.87-2.7486.6189.0581.6-26.7811.73-18.2851.36-4.88-65.9938.8824.252.69-20.41-67.110100.0-100.01.28-27.01-68.2722.62-8.3534.72-27.58-2106.4-311.9919.983.749.38.38-2.91.7-8108.97-2368.55-5062.63
22Q3 (11)-87.51-7.28-176.06-20.46-651.48-194.37111.4427.3561.36-37.58-9.21-212.65-107.97-38.67-977.543.3834.13550.0-0.010-200.01.7523.27553.0324.68-15.5127.02-1.2596.78-111.2319.262.724.628.631.2921.55-328.490-279.68
22Q2 (10)-81.57-20.93-1.073.71147.26151.4687.5434.7241.77-34.41-32.9115.31-77.86-3.411.442.5216.13-40.980100.0-100.01.4224.73-40.3629.2119.0376.07-38.86-287.55-512.0918.751.962.528.524.4121.370.00100.0100.0
22Q1 (9)-67.45-8.63-145.72-7.8568.6349.4564.98-11.02117.4-25.89-48.54-1.69-75.313.56-75.22.17-73.47-58.98-0.01-200.088.891.14-71.73-55.8924.5446.1632.2920.7259.2652.5818.390.61.778.16-0.9713.02-142.699.15-102.05
21Q4 (8)-62.09-95.87-847.17-25.02-215.41-161.7273.03333.41305.26-17.43-45.0185.16-87.11-769.36-6868.88.181473.08-52.410.010.0-94.124.031402.29-43.6116.79-13.59179.2413.0116.895.6918.28-0.71-28.768.2416.0629.56-157.07-81.55-937.9
21Q3 (7)-31.760.72-200.5421.68400.69-42.6216.85-72.71143.29-12.0270.42-155.01-10.0288.6-114.460.52-87.82-92.520.01-85.7100.27-88.74-91.8219.4317.121850.4511.1318.0349.618.410.664.197.11.14-1.53-86.5262.76-188.69
21Q2 (6)-80.71-194.03-620.04-7.2153.57-157.561.75106.59176.81-40.63-59.58-175.08-87.92-104.56-791.194.27-19.28-17.880.07177.78333.332.38-7.74-9.2216.59-10.57318.949.43-30.5666.3118.291.22-2.457.02-2.779.86-232.33-228.98-561.21
21Q1 (5)-27.45-430.32-100.36-15.53-62.45-151.4929.89184.01986.94-25.4678.33-22.7-42.98-3338.4-361.125.29-69.2375.17-0.09-152.9435.712.58-63.8650.3618.55187.54201.1413.5810.32589.3418.07-29.58-4.047.2213.525.87-70.62-476.73-42.37
20Q4 (4)8.31-73.640.0-9.56-125.30.0-35.588.580.0-117.48-637.670.0-1.25-101.80.017.19147.340.00.1700.07.15117.870.0-21.19-1809.010.012.3165.460.025.6645.220.06.36-11.790.018.75-80.780.0
20Q3 (3)31.53103.160.037.781449.290.0-38.9251.590.021.85247.940.069.31444.890.06.9533.650.00100.00.03.2824.960.0-1.11-128.030.07.4431.220.017.67-5.760.07.2112.830.097.5693.670.0
20Q2 (2)15.52213.280.0-2.8-109.280.0-80.39-2285.460.0-14.7728.820.012.72-22.720.05.272.190.0-0.0378.570.02.6352.790.03.96-35.710.05.67187.820.018.75-0.420.06.39-6.30.050.37201.560.0
20Q1 (1)-13.70.00.030.160.00.0-3.370.00.0-20.750.00.016.460.00.03.020.00.0-0.140.00.01.720.00.06.160.00.01.970.00.018.830.00.06.820.00.0-49.600.00.0

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