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)26.67-33.620.4-84.73-37.3600.45027.07-36.759.989.070.307.73-6.3528.64-14.1225.53-30.442.714.412.8374.6985.87-13.07
2023 (9)40.1890.882.620-28.150-0.02042.809.1567.89008.2573.1633.3539.5436.741.432.36-36.561.623950.098.7739.41
2022 (8)21.0532.47-28.960-19.6700.01-99.2-7.9105.45180.93004.76234.2223.936.2625.95103.053.72-6.30.040.070.85-25.14
2021 (7)15.890-7.430-7.5201.2508.4601.9429.33-0.6401.43-11.1417.5414.3412.7822.413.971.020.04-42.8694.640
2020 (6)-2.90-18.68030.1833433.33-1.30-21.5801.5-66.06-0.1201.60-69.9915.3414.8210.4410.243.937.380.07-22.22-20.080
2019 (5)9.29-57.87-10.1400.0901.570-0.8504.4254.550.2905.3599.7213.36-7.869.47-3.373.669.910.090.070.27-57.87
2018 (4)22.0564.31-2.310-9.040-1.82019.7472.852.8688.16-0.2802.6885.8314.59.279.8-17.853.333.10.0950.0166.7989.16
2017 (3)13.42-42.58-2.00-7.8200.578.5711.4201.5246.15-0.0401.4433.7413.2726.1411.9361.433.23-7.980.0650.088.17-58.72
2016 (2)23.37107.36-31.560-6.8500.280-8.1901.04197.14-0.8101.08135.710.52501.147.3911.973.51231.130.04-20.0213.6246.14
2015 (1)11.27172.223.4131.29-8.950-0.91014.67161.50.35-60.23-0.3500.46-53.321.75-40.276.6-33.671.0641.330.05-68.75146.17283.44
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)11.67-14.32-13.81-6.66-142.396.2-6.0778.31-60600.00.4110.53233.335.01-82.92-22.22.3122.87-39.050.30-65.126.7016.88-65.146.8612.2713.394.61-43.314.680.7613.4326.670.710.02.9191.9434.02-24.73
24Q3 (19)13.62561.69-6.1315.713515.2263.65-27.98-566.19-17.020.19136.54132.229.33960.1221.651.88-28.24-32.3700-100.05.74-26.8-36.236.11-30.73-38.848.132.14-11.240.674.6911.670.710.04.41143.22551.993.05
24Q2 (18)-2.95-168.13-150.95-0.4694.38-108.23-4.2-571.91-45.83-0.52-236.84-173.24-3.4111.66-129.962.62-17.3541.6200100.07.83-29.5645.568.8228.76-9.177.9664.8-57.320.641.5912.280.712.9195.83-31.69-145.0-206.5
24Q1 (17)4.33-68.02-31.6-8.19-15.35-49.730.899000.0165.930.38216.67240.74-3.86-159.94-548.843.17-16.36328.380-100.0011.12-42.16289.66.8513.22-9.874.8320.15-0.820.635.08.620.690.06800.070.41-72.39-39.27
23Q4 (16)13.54-6.69157.41-7.1-173.96-70.67-0.0199.9683.330.12120.34160.06.44-73.29485.453.7936.3387.620.86218.52019.23113.8119.996.05-39.44-7.634.02-56.11-20.40.60.0-4.760.691.476800.0254.9983.47175.84
23Q3 (15)14.51150.61281.99.671.7417.07-23.91-730.21-90.06-0.59-183.1-356.5224.11111.86160.652.7850.27334.380.27123.89135.538.9967.09238.829.992.8867.069.16-50.8870.90.65.26-43.40.68183.336700.0138.98367.12751.12
23Q2 (14)5.79-8.532.845.59202.19137.24-2.88-113.33-7.060.71362.967200.011.381223.26221.321.85150.0-27.73-1.130-248.685.3888.54-30.079.7127.7655.6118.65282.9654.00.57-1.72-44.660.242300.02300.029.75-74.34-30.51
23Q1 (13)6.3320.34-30.52-5.47-31.4969.59-1.35-2150.068.89-0.27-35.0-1250.00.86-21.82109.680.74-63.37221.740002.85-67.34320.927.616.0348.154.87-3.5641.980.58-7.94-42.570.010.00.0115.9325.41-43.37
22Q4 (12)5.26400.95-40.63-4.16-150.73-168.39-0.0699.5299.27-0.2-186.96-131.751.1-88.11-84.952.02215.62596.550100.0100.08.74229.281264.176.559.5355.955.05-5.7876.570.63-40.57-37.00.010.00.092.44466.1-59.62
22Q3 (11)1.05-81.35169.238.2154.63568.57-12.58-367.66-993.910.232400.0-67.619.25198.61780.150.64-75.036.17-0.76-200.0-445.452.65-65.5193.895.98-4.1711.785.36-55.7410.521.062.916.00.010.00.016.33-61.86145.36
22Q2 (10)5.63-38.2196.32-15.0116.56-2401.67-2.6938.02-161.17-0.0150.0-101.96-9.38-5.63-821.542.561013.04201.180.76007.701034.8135.536.2421.6461.2412.11253.06384.41.031.984.040.010.00.042.81-79.09-21.13
22Q1 (9)9.112.8292.6-17.99-1060.65-409.63-4.3447.2-250.69-0.02-103.1796.67-8.88-221.48-840.00.23-20.69-30.30100.0100.00.685.86-37.355.1322.1424.513.4319.9333.461.011.03.060.010.00.0204.72-10.5854.08
21Q4 (8)8.862171.79373.8-1.5511.4383.74-8.22-614.78-184.830.63-11.27275.07.31637.5195.430.29-38.338.1-0.64-390.9131.180.64-53.2-20.914.2-21.511.72.86-41.0318.181.00.02.040.010.0-50.0228.943339.98318.7
21Q3 (7)0.39-79.472050.0-1.75-191.6752.32-1.15-11.65-119.170.7139.22384.0-1.36-204.6263.140.47-44.7174.070.220214.291.37-58.1117.595.3538.2417.324.8594.028.991.01.011.010.010.0-50.06.66-87.741687.29
21Q2 (6)1.9-59.83140.08-0.683.062.5-1.03-135.7640.120.51185.0241.671.38.33120.50.85157.5810.390100.0-100.03.27201.84-12.663.87-6.076.912.5-2.7210.620.991.021.020.010.0-50.054.29-59.14137.34
21Q1 (5)4.73152.940-3.5362.9602.88-70.280-0.6-66.6701.2115.6700.3357.140-0.2276.3401.0833.6304.129.5702.576.200.980.000.01-50.00132.87142.990
20Q4 (4)1.879450.00.0-9.53-159.670.09.6961.50.0-0.36-44.00.0-7.66-107.590.00.21-22.220.0-0.93-1428.570.00.81-30.410.03.76-17.540.02.42-35.640.00.98-1.010.00.020.00.054.6813140.790.0
20Q3 (3)-0.0299.580.0-3.67-129.380.06.0448.840.0-0.2530.560.0-3.6941.80.00.27-64.940.00.07-90.00.01.16-68.880.04.5625.970.03.7666.370.00.991.020.00.020.00.0-0.4299.710.0
20Q2 (2)-4.7400.0-1.600.0-1.7200.0-0.3600.0-6.3400.00.7700.00.700.03.7400.03.6200.02.2600.00.9800.00.0200.0-145.4000.0

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