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)-5.660-17.340-0.750-0.180-23.0031.62484.470037.11-28.39-26.760-21.3706.6181.599.6713.360.000
2023 (9)-6.70-48.28074.9800.610-54.9805.41719.7-2.29051.82132.4-23.810-19.2703.6430.08.5366.930.000
2022 (8)-7.610-9.48000-0.310-17.0900.66-56.29-2.2022.30-90.25-16.420-13.5702.84.095.112121.740.000
2021 (7)-6.780-4.4100.94-98.8-0.20-11.1901.51357.58-0.170228.790-10.540-7.8602.6900.2300.000
2020 (6)-3.90-1.72078.500.080-5.6200.330-1.2800.000-2.790-2.23000000.000
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)0.3115.54215.38-15.32-53.6658.06-0.17-13.33-100.23-0.19-128.36-131.15-15.02-26.2259.172.83-79.42910.7100100.017.77-67.69189.32-10.09-59.9-40.53-8.49-51.88-77.621.86-6.0677.142.34-5.268.840.0000
24Q3 (19)-1.93-143.2731.8-9.97-157.2-142.58-0.15-650.0-1400.00.67316.136600.0-11.9-154.36-71.4713.7582.12754.0400-100.054.98162.514.49-6.31-122.18-1.61-5.59-272.67-1.081.9823.7596.042.47-5.3615.420.00-100.00
24Q2 (18)4.46152.531215.017.43283.86595.17-0.0295.0-100.0-0.3111.43-487.521.89221.81658.427.550.67729.6700100.020.94-77.05-46.84-2.8462.1342.28-1.574.0964.541.636.75100.02.6116.5223.11164.5800
24Q1 (17)-8.49-3165.38-164.49-9.4874.05-130.1-0.4-100.530-0.35-157.38-250.0-17.9751.16-145.167.52578.57187.360100.0091.241385.92-81.82-7.5-4.46-36.36-5.79-21.13-22.671.1711.4350.02.244.195.660.0000
23Q4 (16)-0.2690.8162.32-36.53-788.81-858.7974.99750000.000.616000.0290.62-36.79-430.12-717.560.28-82.61-40.43-2.28-976.92-56.166.14-88.33-77.01-7.18-15.62-10.63-4.7813.5611.321.053.9652.172.150.471.90.0000
23Q3 (15)-2.83-607.5-177.45-4.11-16.76-26.46-0.010.000.01-87.5-96.67-6.94-77.04-62.531.6176.922200.00.26200.0138.2452.6133.56471.24-6.21-26.22-36.48-5.53-30.73-31.041.0126.2544.292.140.941.420.0000
23Q2 (14)-0.487.5479.49-3.5214.56-162.69-0.01000.08180.0147.06-3.9246.52-19.150.91-65.13810.0-0.260-333.3339.39-92.15-25.15-4.9210.55-51.85-4.2310.38-86.340.82.5611.112.120.0171.790.0000
23Q1 (13)-3.21-365.2218.73-4.12-8.14-277.98000-0.168.7523.08-7.33-62.89-45.442.61455.328600.00100.0-100.0501.921779.544082.69-5.515.25-155.81-4.7212.43-177.650.7813.0411.432.120.471827.270.0000
22Q4 (12)-0.6932.350-3.81-17.230000-0.32-206.670-4.5-5.3900.47571.430-1.46-114.71026.70189.940-6.49-42.640-5.39-27.7300.69-1.4302.110.000.0000
22Q3 (11)-1.0247.690-3.25-142.5400000.3276.470-4.27-29.7900.07-30.00-0.68-1033.3309.21-82.50-4.55-40.430-4.22-85.900.7-2.7802.11170.5100.0000
22Q2 (10)-1.9550.630-1.34-22.940000-0.17-30.770-3.2934.7200.1233.330-0.06-700.0052.63338.60-3.24-50.70-2.27-33.5300.722.8600.78609.0900.0000
22Q1 (9)-3.9500-1.0900000-0.1300-5.04000.03000.010012.0000-2.1500-1.7000.7000.11000.0000

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