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)231.46131.6-330.890-73.950-26.750-99.430269.240.51009.61-11.07-84.660-30.640320.84-0.9120.21503.1774.576.71
2023 (9)99.94-62.95-240.540183.67680.25-2.730-140.60267.87-25.490010.80-25.84-219.620-182.030323.793.511.26-31.8969.88-73.14
2022 (8)269.71-74.24-319.13023.540-94.870-49.420359.5111.060014.57217.02-239.70-211.010312.82-6.51.85-11.06260.19136.02
2021 (7)1047.21306.73-303.50-834.70103.94240.79743.71825.13170.339.180.1304.60-20.19630.762928.13613.311716.68334.57-4.762.08-22.1110.2466.01
2020 (6)257.4724.2-177.08027.04-86.9630.5080.390156.01-47.2005.76-47.6220.83033.760351.3-1.582.67-52.7466.40-45.31
2019 (5)207.31-48.43-281.120207.420-62.370-73.810295.47-15.020010.99-2.74-204.680-191.850356.935.955.654.44121.4334.08
2018 (4)402.01-52.35-344.980-418.470-0.05057.03-85.99347.7-20.760011.30-12.1666.68-82.96101.61-68.6336.87-5.95.41-13.9990.57-26.15
2017 (3)843.63129.9-436.670-134.1061.98332.22406.960438.82-5.060012.87-8.38391.39217.22323.59313.85358.01-7.096.29-45.73122.6458.79
2016 (2)366.96-40.82-422.670107.21014.340-55.710462.238.220014.0451.35123.38-29.5878.1958.54385.34-17.7511.5929.6477.24-34.38
2015 (1)620.03-2.19-317.350-342.770-98.40302.68-39.81334.497.04009.28123.2175.21-20.9549.32-72.02468.51-16.438.946.68117.7038.38
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)87.84-6.8635.47-60.23-59.3-45.4126.31117.91-47.660.93-62.2-97.4727.61-51.1317.8972.8827.9968.5100010.6144.8755.39-33.23-971.9434.4316.19274.84207.2273.0-6.95-13.757.384.832360.090.96-26.48-2.03
24Q3 (19)94.31179.1966.39-37.8179.1825.75-146.87-1099.92-4.022.46106.72-46.8756.5138.23880.956.940.0515.150007.32-4.353.83-3.1-389.7276.73-9.26-300.875.0378.45-8.46-5.847.0427.541970.59123.72225.6361.33
24Q2 (18)33.78117.51-57.44-181.58-254.23-234.28-12.24-120.8-110.951.19103.8-94.56-147.8-313.66-690.0256.91-31.02-2.920007.66-44.8-17.291.07102.17102.42-2.3193.4595.1985.72.47.875.521944.441680.6537.9919.12-84.83
24Q1 (17)15.53-76.05115.38-51.26-23.7645.458.8517.07-63.86-31.33-185.1152.55-35.73-252.5681.6682.590.75-29.2100013.87103.16-39.08-49.42.5355.65-35.27-133.5867.6783.69-1.129.580.27-10.0-12.931.90-65.640
23Q4 (16)64.8414.4-27.52-41.4218.6645.2850.27135.62518.2336.81695.03-16.1923.42306.670.0843.25-12.54-45.830006.83-3.2-54.98-50.68-280.4853.54-15.1-54.8785.2184.641.5810.070.3-11.76-25.092.8421.060
23Q3 (15)56.68-28.59213.52-50.926.2622.77-141.19-226.33-392.744.63-78.82106.055.76-77.01104.9749.45-15.64-57.10007.05-23.81-69.57-13.3269.8990.29-9.7579.7290.6583.324.876.970.349.68-19.0576.69-69.380
23Q2 (14)79.37178.62-14.61-54.3242.1441.08111.76-31.36281.7521.86133.11340.4825.05112.863196.0558.62-49.7-27.210009.26-59.34-27.71-44.2460.284.76-48.0755.9414.6579.454.031.220.310.0-40.38250.460-38.86
23Q1 (13)-100.95-212.84-173.56-93.88-24.03-10.03162.838380.73366.7-66.03-250.34-24.28-194.83-1514.89-475.32116.5545.9838.9700022.7750.14121.33-111.38-2.1-310.23-109.11-6.89-311.2976.37-0.69-3.990.31-22.5-40.380.000-100.0
22Q4 (12)89.46279.17-71.51-75.69-14.8-11.881.92-96.02100.5943.92157.36-22.3613.77111.89-94.4179.84-30.7447.8200-100.015.16-34.57161.22-109.0920.46-205.44-102.082.09-195.876.9-1.27-5.790.4-4.76-23.080.000-100.0
22Q3 (11)-49.93-153.72-116.08-65.9328.48-19.5748.23178.44112.93-76.57-742.35-388.07-115.86-15344.74-145.36115.2743.14126.0200023.1880.99350.18-137.15-195.26-167.14-104.26-85.12-153.9977.89-0.76-6.610.42-19.23-19.230.00-100.0-100.0
22Q2 (10)92.95-32.27-56.3-92.19-8.0529.83-61.49-276.2446.15-9.0982.89-123.00.76-98.54-99.0780.53-3.98149.2400012.8124.49279.13-46.45-187.67-122.9-56.32-209.06-128.8478.49-1.32-6.780.520.0-1.89409.65293.14439.32
22Q1 (9)137.23-56.29-34.63-85.32-26.12-72.9634.89110.78246.6-53.13-193.92-183.5151.91-78.93-67.6883.8755.29154.150-100.0010.2977.2158.5652.98-48.79-55.9251.64-51.53-56.3679.54-2.56-6.810.520.00.0104.20-37.381.35
21Q4 (8)313.981.0967.3-67.65-22.69-73.68-323.7613.19-996.3856.57112.83252.68246.33-3.5765.6254.015.962.480.13005.8112.7640.66103.46-49.3524.94106.55-44.8226.3281.63-2.12-5.840.520.04.0166.3948.4152.08
21Q3 (7)310.5846.01205.87-55.1458.03-91.52-372.95-226.6-3534.9926.58-32.7638.01255.44214.12251.1251.057.8557.460005.1552.4316.41204.270.7670.25193.1-1.13567.2483.4-0.95-3.970.52-1.89-14.75112.1147.628.52
21Q2 (6)212.711.323753.44-131.39-166.35-297.43-114.19-379.79-951.4739.53310.94122.9681.32-49.37395.2832.31-2.09-14.0900-100.03.38-15.11-42.97202.8568.79695.92195.3165.04759.6184.2-1.35-4.30.531.92-30.2675.96-26.12713.65
21Q1 (5)209.9411.86663.29-49.33-26.6535.33-23.819.4-130.64-18.74-216.8318.2160.617.99241.4433.0-0.72-37.4500100.03.98-3.6-59.51120.1845.13320.64118.3440.3337.1185.35-1.55-4.940.524.0-35.0102.81-6.04212.21
20Q4 (4)187.6884.830.0-38.95-35.290.0-29.53-187.820.016.04-16.720.0148.73104.440.033.242.620.0000.04.13-6.680.082.81212.250.084.35191.470.086.69-0.180.00.5-18.030.0109.4125.420.0
20Q3 (3)101.541739.490.0-28.7912.920.0-10.265.520.019.268.630.072.75364.160.032.39-13.880.00-100.00.04.42-25.320.026.52177.910.028.94197.740.086.85-1.280.00.61-19.740.087.23834.440.0
20Q2 (2)5.52114.810.0-33.0656.660.0-10.86-113.980.017.73177.390.0-27.5475.750.037.61-28.710.00.04102.070.05.92-39.730.0-34.0437.510.0-29.6140.670.087.98-2.020.00.76-5.00.09.34110.190.0
20Q1 (1)-37.270.00.0-76.280.00.077.680.00.0-22.910.00.0-113.550.00.052.760.00.0-1.930.00.09.830.00.0-54.470.00.0-49.910.00.089.790.00.00.80.00.0-91.620.00.0

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