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)47.8440.38-18.910-29.970-2.08028.9343.6420.0523.69-0.4809.286.9354.8217.3152.6432.297.453.190.325.079.229.83
2023 (9)34.08-35.66-13.940-38.3200.03-98.120.14-67.5116.21135.27008.68177.9946.73-7.2639.79-22.077.2210.40.24-17.2472.13-21.17
2022 (8)52.97104.369.02-48.1-34.7101.58061.9943.166.89-36.38-0.0203.12-49.350.3963.8751.0622.186.5414.340.2931.8291.5068.49
2021 (7)25.92-4.5317.380-40.710-0.87043.3270.410.83-33.72-0.0306.16-41.4530.759.9441.7979.825.7233.640.22100.054.31-44.73
2020 (6)27.1598.9-15.460-5.0202.09158.0211.69016.3447.470.02010.5232.0627.9735.8423.2425.354.28-2.730.1183.3398.2665.57
2019 (5)13.657.82-22.6602.8500.810-9.01011.08-33.01-0.2107.97-18.4620.59-32.2718.54-27.184.442.390.060.059.3534.12
2018 (4)12.66-53.95-18.350-16.310-1.790-5.69016.54155.250.0209.77124.6430.4-0.125.46-0.473.09-0.320.0650.044.25-53.77
2017 (3)27.4937.381.620-8.8401.432760.029.11225.986.48-40.77-0.6704.35-53.7930.4351.1725.5848.723.1-8.010.0433.3395.72-1.46
2016 (2)20.01-11.81-11.080-1.5100.0508.93-18.8910.9413.960.171600.09.41-4.9820.1365.017.239.053.372.120.0350.097.14-32.83
2015 (1)22.6984.77-11.680-4.820-0.58011.0109.6713.560.01-83.339.91765.1812.2-0.0812.37-6.153.311.110.02-50.0144.6190.66
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)18.334362.7922.44-8.44-200.36-25.04-6.5745.8441.76-1.65-379.66-1475.09.89405.2520.327.8550.381.55-0.56-5700.0-2700.013.0040.25-15.515.593.3850.7714.763.5184.731.91.6-9.090.111.1166.67109.374225.45-25.92
24Q3 (19)-0.43-102.41-105.33-2.8121.29-295.77-12.13-39.75-42.870.59263.89-14.49-3.24-122.75-144.085.2268.93107.140.010.00.09.2765.4278.2715.08-0.421.8114.261.3516.411.871.087.470.0950.050.0-2.65-102.38-104.62
24Q2 (18)17.8146.83218.04-3.5712.71-207.76-8.68-233.85-379.56-0.3644.6260.8714.2477.11220.723.09-20.570.00.01-80.0200.05.60-36.37-19.9315.1468.0424.7114.0747.3338.211.851.097.560.060.00.0111.455.11138.03
24Q1 (17)12.13-18.97122.57-4.0939.4123.12-2.676.9584.47-0.65-641.67-564.298.04-2.196084.623.89-49.6836.010.05350.066.678.80-42.7635.099.01-12.86-24.099.5519.521.921.83-12.448.930.060.00.0106.03-28.18116.15
23Q4 (16)14.9785.73-42.78-6.75-850.7-168.53-11.28-32.8641.950.12-82.61-87.638.2211.84-77.177.73206.753580.95-0.02-300.0015.38195.884348.6410.34-16.48-1.997.99-34.78-7.422.0920.1125.150.060.0-14.29147.63157.35-41.48
23Q3 (15)8.0643.9310.41-0.7138.7964.85-8.49-369.06-27.670.69175.0150.07.3565.5439.22.52-18.45203.610.01200.0125.05.20-25.7317.2412.381.98-30.4912.2520.33-29.231.741.164.190.060.0-14.2957.3722.5249.7
23Q2 (14)5.62.75-50.96-1.1678.249.78-1.8189.1961.16-0.92-757.14-191.094.443315.38-51.263.098.04-35.08-0.01-133.3307.007.36-27.4412.142.27-11.1310.188.64-38.711.722.385.520.060.0-25.046.82-4.55-24.89
23Q1 (13)5.45-79.17-32.63-5.32-154.01-252.44-16.7413.84-321.660.14-85.57-85.710.13-99.64-98.882.861261.9162.390.03050.06.521784.88162.9811.8712.5141.829.378.5710.111.680.66.330.06-14.29-25.049.05-80.55-38.33
22Q4 (12)26.16258.36103.119.85587.62638.25-19.43-192.18-126.720.97170.291070.036.01582.01225.880.21-74.7-72.00100.0100.00.35-72.25-78.8410.55-40.7644.328.63-50.1431.161.670.0-2.910.070.00.0252.27558.3163.93
22Q3 (11)7.3-36.08815.69-2.0212.55-290.57-6.65-42.7-62.2-1.38-236.63-74.685.28-42.0413100.00.83-82.56-62.27-0.040-500.01.25-87.08-75.7817.8130.38105.917.314.21118.281.672.4515.170.07-12.5-12.538.32-38.53455.4
22Q2 (10)11.4241.1651.26-2.31-166.1963.62-4.66-17.3865.021.013.06178.919.11-21.33659.174.76336.723.320-100.0100.09.64289.111.0513.6663.2131.9216.6195.18245.321.633.1614.790.080.0100.062.34-21.64-48.23
22Q1 (9)8.09-37.1924.463.49290.71-85.75-3.9753.6873.030.981080.0-24.6211.584.8-62.631.0945.33-72.890.02300.0300.02.4851.68-73.668.3714.5-5.858.5129.33-62.141.58-8.1441.070.0814.29166.6779.55-48.31189.19
21Q4 (8)12.881362.75-20.05-1.83-272.6474.58-8.57-109.02-28.1-0.187.34-120.4111.0527525.024.020.75-65.91-87.27-0.01-200.00.01.63-68.24-88.417.31-15.49-5.066.58-17.02-4.221.7218.6256.360.07-12.5133.33153.881527.19-23.58
21Q3 (7)-1.02-113.51-129.391.06116.69127.04-4.169.22-274.47-0.7938.28-178.220.04-96.67108.892.2-43.01-50.230.01200.005.14-40.75-51.638.6546.8622.07.9364.8636.021.452.1138.10.08100.060.0-10.78-108.95-121.53
21Q2 (6)7.5516.15451.09-6.35-125.93-148.05-13.329.51-1144.86-1.28-198.46-91.041.2-96.13200.843.86-3.983.21-0.010.0-101.168.68-7.7-11.095.89-33.75-23.614.81-78.6-17.641.4226.7933.960.0433.33100.0120.41337.75508.23
21Q1 (5)6.5-59.655.0124.49440.141483.62-14.72-120.03-3973.681.3165.314.030.99247.81601.134.02-31.7574.78-0.010.098.819.41-33.2737.898.8915.4562.2322.48227.22377.281.121.824.670.030.050.027.51-86.34-74.23
20Q4 (4)16.11364.270.0-7.2-83.670.0-6.69-384.680.00.49-51.490.08.912080.00.05.8933.260.0-0.0100.014.1032.520.07.78.60.06.8717.840.01.14.760.00.03-40.00.0201.38302.170.0
20Q3 (3)3.47153.280.0-3.92-53.120.02.35319.630.01.01250.750.0-0.4562.180.04.4218.180.00-100.00.010.648.910.07.09-8.040.05.83-0.170.01.05-0.940.00.05150.00.050.07152.920.0
20Q2 (2)1.37-77.870.0-2.56-44.630.0-1.07-381.580.0-0.67-153.60.0-1.19-126.920.03.7462.610.00.86202.380.09.7743.160.07.7140.690.05.8423.990.01.06-0.930.00.020.00.019.80-81.450.0
20Q1 (1)6.190.00.0-1.770.00.00.380.00.01.250.00.04.420.00.02.30.00.0-0.840.00.06.820.00.05.480.00.04.710.00.01.070.00.00.020.00.0106.720.00.0

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