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)18.09-24.47-29.890-5.220-0.60-11.806.69133.1004.09138.7210.2925.0311.3248.368.79-15.80089.96-32.13
2023 (9)23.9513.83-11.260-0.9300.08-95.3212.69277.682.87-34.77001.71-31.48.23201.477.6353.5210.44-7.7700132.542.62
2022 (8)21.040-17.680-8.0701.7103.3604.4-33.33002.50-31.042.7304.9747.0411.322.5400129.160
2021 (7)-1.6601.240-2.210-0.420-0.4206.6-4.76003.62-19.95-1.8603.38634.7811.04-1.8700-11.510
2020 (6)13.38-25.0-10.040-5.2100.18-90.953.34-45.426.93-26.04004.53-13.8-1.2400.46-93.0411.255.6300114.2610.55
2019 (5)17.84-3.1-11.720-3.5201.99-77.646.12-36.659.37-41.87005.25-34.32.98-66.76.61305.5210.65-0.5600103.36-30.72
2018 (4)18.41-28.42-8.750-12.908.96257.149.663.8716.1260.08007.9987.638.95-56.021.63-89.1410.71-5.4700149.1952.79
2017 (3)25.72-28.89-16.420-12.0400.14-72.09.3-68.3710.0738.9004.2640.6220.35-32.5915.01-39.6911.333.660097.65-3.3
2016 (2)36.1748.36-6.770-17.4600.542.8629.464.067.25-67.580.0203.03-69.3330.1946.2724.8925.910.9324.200100.9818.33
2015 (1)24.3830.79-6.460-13.8900.35-22.2217.927.3122.3663.93009.8754.2320.6423.8919.7711.768.87.710085.3318.39
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)3.146.23-60.66-0.9670.28-148.730.83133.2-65.56-0.17-254.55-112.142.14292.79-78.272.0330.9767.770005.0532.4381.251.21-59.12-64.932.06-21.374.042.11-3.65-12.0800074.3468.67-58.68
24Q3 (19)2.12-69.28-61.45-3.2370.7477.8-2.525.3722.120.11-87.91109.82-1.1173.1987.731.55-1.9109.460003.810.59127.82.96-2.310.02.62-22.94-27.222.19-1.79-17.3600044.07-64.04-49.91
24Q2 (18)6.915.582.07-11.0424.69-373.27-3.35-1663.16-10.560.91162.762375.0-4.1452.36-138.331.583.27236.170003.791.63223.753.03-1.62122.793.44.94108.592.23-1.76-16.48000122.5613.11-22.04
24Q1 (17)5.97-24.2456.69-14.66-844.16-437.0-0.19-107.88-106.53-1.45-203.57-752.94-8.69-188.22-904.631.5326.45240.00003.7333.88229.063.08-10.72569.573.2463.64671.432.27-5.42-16.54000108.35-39.78-10.7
23Q4 (16)7.8843.27-34.331.97113.54118.852.41175.08239.441.4225.077.229.85208.84535.481.2163.5118.630002.7966.4526.853.4516.554.231.98-45.017.862.4-9.43-12.73000179.91104.44-33.58
23Q3 (15)5.5-18.6436.82-14.55-460.15-283.91-3.21-5.9457.54-1.12-2700.0-1144.44-9.05-183.8-4034.780.7457.45-21.280001.6742.95-24.02.96117.65745.713.6120.8674.762.65-0.75-7.3400088.00-44.027.7
23Q2 (14)6.7677.43-3.574.04247.99225.47-3.03-204.12-206.06-0.0476.47-106.0610.8900.0184.960.474.44-47.190001.173.3-42.811.36195.65277.781.63288.135.832.67-1.84-6.97000157.2129.56-8.72
23Q1 (13)3.81-68.25291.46-2.7373.88-1140.912.91309.861422.73-0.17-121.52-150.01.08-30.32148.870.45-55.88-70.780001.13-48.39-67.940.46-86.1135.940.42-75.01300.02.72-1.09-3.89000121.34-55.21274.38
22Q4 (12)12.0198.511363.41-10.45-175.73-5705.560.71109.39329.030.79977.7888.11.55573.91142.191.028.51-22.140002.20-0.27-19.963.31845.71547.31.68-18.451220.02.75-3.850.36000270.88231.53755.59
22Q3 (11)4.02-42.65432.23-3.79-17.7-249.8-7.56-663.64-283.76-0.09-113.64-280.00.23-93.93-82.580.945.62-52.530002.207.57-46.650.35-2.78179.552.0671.67-35.222.86-0.354.3800081.71-52.56499.76
22Q2 (10)7.01452.269914.29-3.22-1363.64-585.11-0.99-350.0-807.140.6694.12155.463.79271.491047.50.89-42.21-52.910002.05-42.09-52.530.36128.1224.141.23900.034.832.871.413.99000172.24347.538880.87
22Q1 (9)-1.99-342.68-47.41-0.22-22.2265.62-0.2229.03-214.290.34-19.0517.24-2.21-445.31-11.061.5417.568.450003.5428.846.23-1.28-72.97-30.610.03120.0105.562.833.280.71000-69.58-319.77-17.0
21Q4 (8)0.82167.77-78.36-0.18-107.1182.35-0.3184.26-1133.330.42740.0182.350.64-51.52-76.91.31-33.84-22.940002.74-33.53-31.45-0.74-68.18-208.33-0.15-104.72-115.02.740.0-3.1800031.66254.9-68.01
21Q3 (7)-1.21-1828.57-123.542.53638.3151.95-1.97-1507.1462.830.05104.2135.711.32430.0388.891.984.762.060004.13-4.28-17.54-0.44-251.72-466.673.18257.31077.782.74-0.72-3.18000-20.44-1165.76-112.33
21Q2 (6)0.07105.19-95.57-0.4726.5617.540.14300.0142.42-1.19-510.34-640.91-0.479.9-139.61.8933.141.040004.3129.61-1.250.29129.59125.00.89264.81183.182.76-1.78-0.720001.92103.22-97.92
21Q1 (5)-1.35-135.62-147.04-0.6437.2582.07-0.07-333.33-117.50.29156.86-52.46-1.99-171.84-184.291.42-16.47-27.550003.33-16.86-29.98-0.98-308.33-2060.0-0.54-154.0-316.02.81-0.710.36000-59.47-160.1-163.2
20Q4 (4)3.79-26.260.0-1.0279.060.00.03100.570.0-0.51-264.290.02.77925.930.01.7-12.370.0000.04.00-20.050.0-0.24-300.00.01.0270.370.02.830.00.0000.098.96-40.320.0
20Q3 (3)5.14225.320.0-4.87-754.390.0-5.3-1506.060.0-0.14-163.640.00.27-73.270.01.9444.780.0000.05.0114.630.00.12110.340.00.27125.230.02.831.80.0000.0165.8179.450.0
20Q2 (2)1.58-44.950.0-0.5784.030.0-0.33-182.50.00.22-63.930.01.01244.290.01.34-31.630.0000.04.37-8.10.0-1.16-2420.00.0-1.07-528.00.02.78-0.710.0000.092.40-1.810.0
20Q1 (1)2.870.00.0-3.570.00.00.40.00.00.610.00.0-0.70.00.01.960.00.000.00.04.750.00.00.050.00.00.250.00.02.80.00.000.00.094.100.00.0

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