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)97.13-7.06-58.690-44.1503.73038.44-0.9857.36-13.27007.92-19.7261.2717.455.9934.3357.153.591.047.0685.10-20.59
2023 (9)104.51-23.57-65.690-43.390-1.85038.82-37.1366.14-10.630.0109.861.8152.19-48.4441.68-47.9155.178.540.6825.93107.162.96
2022 (8)136.7452.34-74.990-35.5708.69061.751067.374.01-16.19009.68-30.85101.2248.5380.0155.6650.8313.230.5435.0104.0812.12
2021 (7)89.764.2-84.470-10.890-0.805.29-75.0188.3136.750014.0131.2468.152.6751.410.1844.8910.730.42.5692.83-5.62
2020 (6)86.1411.75-64.970-13.30-4.44021.17-35.264.5849.46-0.05010.6738.7366.388.0446.6522.0640.545.410.398.3398.36-1.7
2019 (5)77.0850.4-44.410-7.800.4-86.6232.67043.21-20.61-0.2107.69-28.1761.4432.9638.2259.2538.468.890.36-12.2100.0516.61
2018 (4)51.25-20.97-53.40-8.4102.990-2.15054.4311.060010.7117.9146.21-19.7524.0-32.935.3211.70.415.1385.80-10.32
2017 (3)64.8520.56-49.606.660-3.78015.251226.0949.01-7.6-0.0509.08-22.0757.5866.935.77120.1231.624.390.39-9.395.68-16.45
2016 (2)53.79-25.53-52.640-24.0501.06-66.561.15-92.6753.04-9.270011.65-11.5334.5-22.8716.25-43.3230.297.830.432.38114.52-9.34
2015 (1)72.2368.72-56.540-9.2203.1710.8415.69058.4619.06-0.02013.17-9.1944.7356.8928.6744.2928.0916.70.4213.51126.3230.75
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)33.08-6.18-7.05-16.02-4.84-31.42-21.51-6.59-3.263.754266.671393.117.06-14.61-27.0915.734.6615.320007.936.5517.0317.71-20.8-14.9816.57-7.798.2314.16-1.120.210.260.030.0106.74-1.46-11.1
24Q3 (19)35.2633.92459.68-15.28-2.767.62-20.18-18.64-256.43-0.09-106.0896.419.9874.35295.1215.035.62-0.1300-100.07.44-11.68-3.122.3689.3327.3317.9756.136.9614.32-1.043.540.264.044.44108.337.91429.76
24Q2 (18)26.33965.99-23.5-14.87-18.6824.97-17.01-216.917.651.48204.23-58.4311.46213.92-21.5114.2315.04-26.080008.436.0-39.311.8125.77117.911.5115.9191.8314.471.95.770.258.766.67100.38889.99-42.17
24Q1 (17)2.47-93.06-91.24-12.53-2.7926.8514.55169.85185.34-1.42-389.6645.8-10.06-142.99-190.9612.37-9.31-32.030007.9517.33-41.049.39-54.9212.059.93-35.14177.3714.20.54.950.2315.064.2910.14-91.56-93.8
23Q4 (16)35.59464.9225.1-12.1926.336.84-20.83-261.47-585.2-0.2988.469.7923.4328.52155.7413.64-9.37-28.440-100.006.78-11.78-25.8820.8318.62-30.8715.31-8.87-29.1914.132.176.080.211.1125.0120.07487.2248.14
23Q3 (15)6.3-81.7-75.01-16.5416.55-1.4712.9170.03276.71-2.5-170.22-164.6-10.24-170.14-214.9315.05-21.82-5.170.01007.68-44.685.017.56223.99-39.3616.8180.0-33.1513.831.18.470.1820.028.5720.45-88.22-69.16
23Q2 (14)34.4222.1-29.5-19.82-15.7-11.79-18.42-8.0419.633.56235.88-35.0414.632.01-53.0419.255.779.1900013.882.9628.635.42-35.32-70.076.067.6-58.3313.681.119.620.157.1425.0173.586.21-4.0
23Q1 (13)28.19-0.91-17.72-17.1311.2420.91-17.05-460.86-641.3-2.62-172.92-945.1611.0620.87-12.2218.2-4.51-15.1900013.4947.4910.288.38-72.19-65.113.58-83.44-81.0213.531.5810.180.14-12.516.67163.42101.6249.11
22Q4 (12)28.4512.8599.09-19.3-18.4-11.43-3.0458.3618.28-0.96-124.8133.339.152.69401.9819.0620.19.730009.1424.973.8830.134.0416.221.62-13.976.6613.324.4710.540.1614.2945.4581.0522.2483.95
22Q3 (11)25.21-48.3631.71-16.38.070.06-7.368.1528.293.87-29.38442.488.91-71.34214.8415.87-9.98-18.620007.32-32.22-34.1428.9659.9136.2225.1374.5160.4712.752.1611.940.1416.6740.066.31-63.33-5.94
22Q2 (10)48.8242.595.05-17.7318.1442.86-22.92-896.52-1043.215.481667.741236.5931.09146.75618.1717.63-17.85-44.3700010.79-11.73-57.9118.11-24.6119.5214.4-23.65134.1512.481.6316.20.120.020.0180.8164.9822.73
22Q1 (9)34.26139.759.42-21.66-25.06-9.39-2.338.17-496.550.31121.53-77.2112.6515.849.4721.4623.558.6600012.2338.94-16.9824.02-7.3788.9918.86-6.96102.5812.281.9114.550.129.0920.0109.60148.72-29.54
21Q4 (8)14.29-25.34-35.8-17.32-6.1934.67-3.7263.46-165.71-1.44-27.4338.98-3.03-207.0728.7117.37-10.92-34.0800100.08.80-20.77-39.4425.9321.9738.3720.2729.4456.412.055.7914.220.1110.010.044.06-37.5-53.26
21Q3 (7)19.14-23.53-15.08-16.3147.44-39.4-10.18-518.93-36.83-1.13-375.6157.842.83147.17-73.8919.5-38.4766.8100011.11-56.6860.3821.26157.73.9615.66154.638.8311.396.0511.780.10.00.070.50-52.15-22.81
21Q2 (6)25.03-20.06287.46-31.03-56.72-92.612.43318.97147.280.41-69.85-38.81-6.0-152.1337.8231.6960.4697.8200025.6574.1114.858.25-35.09-43.456.15-33.94-38.5610.740.198.380.10.00.0147.32-5.28356.56
21Q1 (5)31.3140.66-10.21-19.825.31-85.740.58141.43-15.941.36157.632042.8611.51370.82-52.4619.75-25.0587.740100.0100.014.731.3469.2812.71-32.180.879.31-28.160.2210.721.618.390.10.00.0155.5464.97-14.0
20Q4 (4)22.26-1.240.0-26.51-126.580.0-1.481.180.0-2.3611.940.0-4.25-139.210.026.35125.410.0-0.0200.014.53109.840.018.74-8.360.012.96-9.940.010.553.530.00.10.00.094.283.230.0
20Q3 (3)22.54248.920.0-11.727.370.0-7.44-44.750.0-2.68-500.00.010.84212.330.011.69-27.030.0000.06.93-41.970.020.4540.160.014.3943.760.010.192.830.00.10.00.091.33183.040.0
20Q2 (2)6.46-81.470.0-16.11-51.130.0-5.14-844.930.00.671057.140.0-9.65-139.860.016.0252.280.00100.00.011.9437.180.014.5915.790.010.017.750.09.910.20.00.10.00.032.27-82.160.0
20Q1 (1)34.870.00.0-10.660.00.00.690.00.0-0.070.00.024.210.00.010.520.00.0-0.040.00.08.700.00.012.60.00.09.290.00.09.890.00.00.10.00.0180.860.00.0

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