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)8.18-8.6-14.00-0.440-0.10-5.8203.55639.58-0.109.70574.56.8829.326.6123.783.04-2.250.070.084.16-19.89
2023 (9)8.9526.06-4.960-3.1100.2203.9948.880.48-72.73-4.8401.44-72.625.32-2.395.34-14.153.11-1.270.0716.67105.0539.52
2022 (8)7.1-15.38-4.420-6.730-0.1302.68-33.51.76-21.78-2.905.25-24.515.45-16.026.2214.553.1510.530.0620.075.29-25.25
2021 (7)8.39147.49-4.3600.6600.21600.04.03138.462.2581.45-2.2706.9642.446.4960.255.4344.82.859.620.0525.0100.7289.85
2020 (6)3.39-53.31-1.70-1.0500.03-57.141.69-64.51.24-56.03-0.6904.89-59.224.0526.963.7522.952.64.00.040.053.05-59.15
2019 (5)7.2650.94-2.50-2.000.0704.76128.852.8297.2-0.08011.98113.623.19-39.123.05-28.072.526.90.04-20.0129.8769.03
2018 (4)4.81-5.31-2.730-1.930-0.1202.0801.43-49.11-1.5605.61-52.325.24-10.584.247.071.9726.280.05150.076.84-16.21
2017 (3)5.08-10.41-5.360-3.010-0.130-0.2802.81128.46-2.44011.76104.365.8626.293.9615.791.5611.430.02-33.3391.70-21.56
2016 (2)5.6782.32-2.460-0.0900.03-50.03.21208.651.23-21.66-1.4105.76-27.714.6456.233.4236.81.4-3.450.030.0116.9149.61
2015 (1)3.11-30.89-2.070-0.8800.0601.0401.57-23.79-0.5607.96-23.792.97-20.82.5-9.421.4516.940.0350.078.14-30.19
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)2.49-65.32-39.86-0.8193.4372.16-0.71-244.9-179.78-0.08-144.4401.68132.6836.591.0-56.71284.620.53231.25119.211.24-53.11273.811.49-21.16-0.671.43-23.53-2.050.796.763.950.020.00.0111.16-59.28-39.86
24Q3 (19)7.18457.21186.06-12.32-1500.0-1711.760.49113.04114.160.18460.0-40.0-5.14-84.89-380.872.31950.03950.00.16124.62120.7823.96923.863686.411.890.531.071.873.3120.650.740.0-2.630.02100.00.0273.00447.71153.43
24Q2 (18)-2.01-486.54-262.1-0.77-670.027.360.23151.11215.0-0.0578.2654.55-2.78-761.9-1644.440.221000.037.5-0.65-333.3330.112.34912.2316.291.8816.0595.831.8120.6734.070.74-3.9-6.330.01-50.0-50.0-78.52-445.77-236.77
24Q1 (17)0.52-87.44-50.48-0.196.5667.74-0.45-150.56-32.35-0.230-675.00.42-65.85-43.240.02-92.31-83.33-0.1594.5759.460.23-92.31-84.971.628.063.641.52.7454.640.771.32-3.750.020.00.022.71-87.71-61.29
23Q4 (16)4.1464.94160.38-2.91-327.94-67.240.89125.72164.490-100.0100.01.23-32.79920.00.26533.33-74.51-2.76-258.44-263.163.01549.87-78.191.5-19.7936.361.46-5.8140.380.760.0-5.00.020.0100.0184.8271.57115.04
23Q3 (15)2.51102.4218.96-0.6835.8521.84-3.46-1630.015.20.3372.731400.01.83916.6747.58-0.06-137.5-400.0-0.7717.220.62-0.67-133.2-387.311.8794.7940.61.5514.81-7.740.76-3.8-3.80.020.00.0107.7387.6527.13
23Q2 (14)1.2418.1-50.6-1.06-241.94-171.79-0.241.1871.83-0.11-375.0-266.670.18-75.68-91.510.1633.33166.67-0.93-151.35-165.712.0130.82185.450.96-3.03-30.431.3539.18-20.590.79-1.250.00.020.0100.057.41-2.13-42.82
23Q1 (13)1.05-33.9617.98-0.3182.1878.17-0.3475.3639.290.04157.14180.00.74593.33239.620.12-88.24-81.54-0.3751.3254.881.54-88.84-78.720.99-10.0-39.260.97-6.73-46.410.80.03.90.02100.0100.058.66-31.7570.7
22Q4 (12)1.59-24.64-53.1-1.74-100.0-104.71-1.3866.18-193.62-0.07-450.0-150.0-0.15-112.1-105.911.025000.036.0-0.7621.65-442.8613.785827.0328.461.1-17.295.771.04-38.1-7.960.81.276.670.01-50.00.085.951.42-52.08
22Q3 (11)2.11-15.94-4.95-0.87-123.0824.35-4.08-474.65-700.00.02166.67-50.01.24-41.5115.890.02-66.67-94.29-0.97-177.14-18.290.23-67.02-94.231.33-3.62-33.51.68-1.184.350.790.09.720.02100.0100.084.74-15.6-10.68
22Q2 (10)2.51182.0259.87-0.3972.5469.29-0.71-26.79-150.35-0.0340.0-200.02.12500.0606.670.06-90.77-93.62-0.3557.322.780.71-90.25-93.411.38-15.34-29.951.7-6.0821.430.792.612.860.010.00.0100.40192.1834.93
22Q1 (9)0.89-73.75-25.83-1.42-67.06-31.48-0.56-19.15-333.33-0.05-135.71-200.0-0.53-120.87-541.670.65-13.33209.52-0.82-485.7112.777.23-32.61170.961.6356.739.41.8160.1840.310.772.6711.590.010.00.034.36-80.84-43.01
21Q4 (8)3.3952.726.02-0.8526.09-107.32-0.477.84-267.860.14250.01300.02.54137.3811.40.75114.2956.25-0.1482.93-450.010.73166.0967.431.04-48.0-27.271.13-29.810.00.754.1710.290.010.00.0179.3789.0621.35
21Q3 (7)2.2241.4226.86-1.159.45-98.28-0.51-136.1769.820.04500.0233.331.07256.67145.920.35-62.77-23.91-0.82-127.78-382.354.03-62.29-39.172.01.5278.571.6115.033.060.722.869.090.010.00.094.8727.5201.92
21Q2 (6)1.5730.83109.33-1.27-17.59-144.231.41487.5907.14-0.01-120.0-114.290.3150.030.430.94347.62224.14-0.3661.7-9.0910.69300.7797.291.9732.21198.481.48.53118.750.71.457.690.010.00.074.4123.3928.97
21Q1 (5)1.2-55.39-29.41-1.08-163.41-500.00.24-14.299.090.05400.0266.670.12-94.74-92.110.21-56.252000.0-0.94-2450.0-308.72.67-58.361396.951.494.277.381.2914.1667.530.691.4713.110.010.00.060.30-59.2-50.69
20Q4 (4)2.69253.710.0-0.4129.310.00.28116.570.00.01133.330.02.28197.850.00.484.350.00.04123.530.06.41-3.310.01.4327.680.01.13-6.610.00.683.030.00.010.00.0147.80258.780.0
20Q3 (3)-1.75-333.330.0-0.58-11.540.0-1.69-1307.140.0-0.03-142.860.0-2.33-1113.040.00.4658.620.0-0.1748.480.06.6322.280.01.1269.70.01.2189.060.00.661.540.00.010.00.0-93.09-261.350.0
20Q2 (2)0.75-55.880.0-0.52-188.890.00.14-36.360.00.07333.330.00.23-84.870.00.292800.00.0-0.33-43.480.05.422940.930.00.66-21.430.00.64-16.880.00.656.560.00.010.00.057.69-52.830.0
20Q1 (1)1.70.00.0-0.180.00.00.220.00.0-0.030.00.01.520.00.00.010.00.0-0.230.00.00.180.00.00.840.00.00.770.00.00.610.00.00.010.00.0122.300.00.0

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