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)12.85-24.943.9448.68-15.9202.25016.79-15.075.6456.232.5204.9959.558.24-20.169.59-12.187.97-0.250.24-4.072.19-19.21
2023 (9)17.12114.02.650-14.230-2.23019.77214.313.61-21.01-1.1703.13-13.8610.32-15.5510.92-16.587.99-4.770.254.1789.35142.59
2022 (8)8.0-49.17-1.710-12.180-1.3506.2904.57-24.34-0.5503.63-18.3212.22-16.8113.09-5.968.39-0.120.2414.2936.83-47.28
2021 (7)15.74-16.05-25.880-16.50-0.290-10.1406.04-5.770.104.45-10.1214.69-3.1613.92-3.28.4-0.360.2123.5369.86-14.38
2020 (6)18.7570.15-4.10-19.080-1.48014.65147.886.41178.7-0.1204.95192.7715.1710.6514.384.588.4314.380.1713.3381.5957.48
2019 (5)11.02-6.77-5.110-13.7400.4711.95.91-91.282.36.98-0.0701.6912.7913.71-6.4813.75-9.727.3794.970.1550.051.81-16.24
2018 (4)11.82-35.0955.980-8.4300.42-56.2567.8470.232.1545.27-0.101.5045.5414.6620.0715.23-15.93.78-1.310.1-16.6761.85-25.07
2017 (3)18.2141.16-6.320-20.2600.963.2311.890.01.48-23.710.0801.03-23.2212.2119.8218.1144.763.831.320.120.082.555.01
2016 (2)12.9-0.23-1.0103.7300.93011.89156.251.9474.77-0.0101.3463.5310.1924.4212.515.753.78-8.030.120.078.61-2.36
2015 (1)12.9345.94-8.290-12.540-1.204.6401.114.720.0100.82-14.468.19-0.2411.8310.054.11-0.240.120.080.5136.21
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)9.11519.7388.22-0.65-150.7864.86-3.1966.21-793.482.91755.88286.548.46207.64182.941.39124.1924.111.0210300.0409.094.85120.2822.032.2916.24-27.072.38-18.49-15.32.041.492.510.060.00.0203.35590.28104.19
24Q3 (19)1.47-44.74-72.521.28-73.88147.76-9.44-609.7717.190.34-66.676.252.75-63.623.00.62-63.31-18.42-0.01-100.9598.942.20-61.92-18.741.97-14.35-23.642.9220.66-7.592.011.013.610.060.00.029.46-50.5-71.59
24Q2 (18)2.66782.05-34.644.9406.2543.7-1.3332.1448.451.02150.25429.037.56479.91.071.69-12.89172.581.05133.33950.05.79-19.69170.532.336.9-17.272.4230.11-19.061.992.58-0.50.060.00.059.51688.97-26.16
24Q1 (17)-0.39-108.06-113.64-1.613.51-142.44-1.96-526.09-176.06-2.03-30.13-198.53-1.99-166.56-130.021.9473.2174.770.45236.364400.07.2081.1395.671.68-46.5-7.691.86-33.81-5.11.94-2.51-5.830.060.00.0-10.10-110.15-114.41
23Q4 (16)4.84-9.53-43.59-1.8530.9741.820.46104.04119.83-1.56-587.5-383.642.9911.99-44.631.1247.37-42.27-0.3364.89-266.673.9846.69-34.483.1421.71-32.032.81-11.08-25.271.992.58-6.570.060.00.099.59-3.95-30.94
23Q3 (15)5.3531.45293.38-2.68-178.59-373.47-11.4-341.86-47.860.32203.23128.072.67-64.314.10.7622.58-49.67-0.94-1040.0-1144.442.7126.78-34.892.58-7.19-35.53.165.69-38.161.94-3.0-6.280.060.00.0103.6828.65451.96
23Q2 (14)4.0742.3189.33.41-9.55-20.88-2.58-263.38-180.43-0.3154.4158.677.4812.8215.790.62-44.14-36.080.1900.0121.282.14-41.91-39.592.7852.7591.722.9952.5552.552.0-2.91-5.210.060.00.080.5914.9754.82
23Q1 (13)2.86-66.67169.933.77218.55198.69-0.7169.442.28-0.68-223.6406.6322.78183.821.11-42.78640.00.01111.11112.53.68-39.35639.511.82-60.61-15.351.96-47.87-13.662.06-3.29-0.960.060.00.070.10-51.39175.58
22Q4 (12)8.58530.889.58-3.18-424.49-925.81-2.3269.9138.30.55148.25-64.295.4130.77-28.191.9428.48-51.74-0.09-200.006.0745.76-45.884.6215.50.653.76-26.42-5.292.132.90.00.060.00.0144.20667.6613.45
22Q3 (11)1.36-36.74-72.240.98-77.26107.85-7.71-738.0419.01-1.14-52.0-418.182.34-63.78130.831.5155.6767.780.09119.1580.04.1617.6356.214.0175.8618.695.11160.7127.752.07-1.9-1.430.060.020.018.78-63.92-76.42
22Q2 (10)2.15152.57-54.164.31212.831446.88-0.9225.223.97-0.750-177.786.46181.6747.830.97546.6719.75-0.47-487.5-771.433.54611.148.381.45-32.56-61.941.96-13.66-41.492.111.440.480.060.00.052.06156.13-38.84
22Q1 (9)-4.09-152.23-142.01-3.82-1132.2670.04-1.2367.2938.810-100.0100.0-7.91-205.1945.220.15-96.27-51.61-0.080-166.670.50-95.56-48.242.15-53.16-26.372.27-42.82-12.362.08-2.350.970.060.050.0-92.74-172.96-157.38
21Q4 (8)7.8359.8-20.67-0.3197.5285.65-3.7660.519.311.54800.01.327.52199.08-2.464.02346.6739.580-100.0100.011.22320.7438.964.5936.2-11.223.97-0.75-6.592.131.433.90.0620.050.0127.1159.54-18.35
21Q3 (7)4.94.48-27.08-12.49-3803.12-411.47-9.52-686.7818.28-0.2218.52-37.5-7.59-273.68-170.740.911.1180.00.05-28.57400.02.6711.7491.733.37-11.55-33.534.019.4-19.352.10.01.940.05-16.6725.079.67-6.39-16.29
21Q2 (6)4.69377.51-26.37-0.3297.4994.64-1.2139.8-6.14-0.2779.8590.254.37130.26992.50.81161.29-42.960.07333.33250.02.39148.05-43.333.8130.48-7.523.3529.34-7.22.11.94-11.390.0650.050.085.12336.21-19.56
21Q1 (5)-1.69-117.1259.86-12.75-490.28-63850.0-2.0156.87-23.31-1.34-188.16-1814.29-14.44-287.29-244.630.31-89.24-80.75-0.0388.0-130.00.96-88.08-85.582.92-43.52256.12.59-39.0666.032.060.495.640.040.00.0-36.03-123.1569.61
20Q4 (4)9.8746.880.0-2.16-153.870.0-4.6660.00.01.521050.00.07.71-28.150.02.88476.00.0-0.25-2600.00.08.07480.520.05.171.970.04.25-14.310.02.05-0.490.00.040.00.0155.6863.550.0
20Q3 (3)6.725.490.04.01167.170.0-11.65-921.930.0-0.1694.220.010.732582.50.00.5-64.790.00.01-50.00.01.39-66.970.05.0723.060.04.9637.40.02.06-13.080.00.040.00.095.18-10.050.0
20Q2 (2)6.37251.310.0-5.97-29950.00.0-1.1430.060.0-2.77-3857.140.00.4109.550.01.42-11.80.00.02-80.00.04.21-36.880.04.12402.440.03.61131.410.02.3721.540.00.040.00.0105.81189.230.0
20Q1 (1)-4.210.00.00.020.00.0-1.630.00.0-0.070.00.0-4.190.00.01.610.00.00.10.00.06.670.00.00.820.00.01.560.00.01.950.00.00.040.00.0-118.590.00.0

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