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)8.510.35-1.970-5.090-0.0106.54-21.680.3447.83001.5240.496.2116.076.6622.880.84-2.330.010.0113.32-15.95
2023 (9)8.4863.39-0.130-5.8800.0208.35106.170.23-34.29001.08-18.345.35-23.355.42-19.820.861.180.010.0134.8297.94
2022 (8)5.19-33.2-1.140-5.390004.05-44.750.35-23.91001.32-23.316.9810.796.7615.950.854.940.010.068.11-41.71
2021 (7)7.7752.95-0.440-6.600.48380.07.3354.640.4615.0001.736.886.323.055.8331.60.816.580.010.0116.8419.6
2020 (6)5.08-27.94-0.340-7.5900.104.74-28.940.4-2.44001.625.215.12-5.714.43-8.850.76-5.00.010.097.69-21.43
2019 (5)7.0535.06-0.380-0.920-0.1806.6754.40.41-55.43001.54-52.915.43-0.374.86-2.210.86.670.010.0124.3436.49
2018 (4)5.2291.21-0.90-16.550-0.1104.32125.00.924.55003.268.555.45-9.474.977.810.755.630.01-50.091.1078.19
2017 (3)2.73-54.04-0.810-5.300.0201.92-64.510.8835.38003.0145.76.02-10.424.61-18.550.711.430.020.051.12-45.09
2016 (2)5.94-33.41-0.5306.230-0.0305.41-40.610.65-14.47002.06-10.056.7214.095.66-12.920.71.450.020.093.10-24.74
2015 (1)8.922.290.190-7.480-0.0609.1122.610.76-40.16002.29-38.55.894.066.510.920.6943.750.02-33.33123.72-9.62
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)2.05-31.21-19.61-1.33-1230.0-301.52-0.1397.230.00.04300.000.72-75.0-77.570.1110.0-8.330002.0720.77-13.171.18-35.87-4.841.46-11.5240.380.2-4.76-4.76000123.49-22.92-39.46
24Q3 (19)2.98210.4272.25-0.180.0-300.0-4.7-3515.3814.230.01125.00.02.88526.0961.80.111.11150.00001.727.49127.271.8413.5825.171.65-1.24.430.210.00.0000160.22213.7565.77
24Q2 (18)0.96-61.9-40.0-0.5-1150.0-1350.0-0.137.140.0-0.04-100.0-300.00.46-81.45-71.950.09125.0125.00001.60123.01114.631.622.5321.81.67-11.1712.840.210.00.000051.06-57.65-46.06
24Q1 (17)2.52-1.18-3.08-0.04-106.0695.45-0.14-7.69-7.69-0.02002.48-22.7444.190.04-66.670.00000.72-70.01-0.721.5827.4219.71.8880.7742.420.210.0-4.55000120.57-40.9-28.58
23Q4 (16)2.5547.431.440.661220.0182.5-0.1397.630.00-100.003.2180.34181.580.12200.000002.39216.101.24-15.65-16.781.04-34.18-26.240.210.0-4.55000204.00111.0871.4
23Q3 (15)1.738.12-35.930.0525.0150.0-5.48-4115.38-12.760.01-50.0120.01.788.54-31.540.040.0-60.00000.751.51-48.01.4710.53-28.991.586.76-22.170.210.00.000096.652.08-19.82
23Q2 (14)1.6-38.46827.270.04104.55140.0-0.130.053.570.020166.671.64-4.65612.50.040.0-60.00000.743.16-45.281.330.76-34.161.4812.12-22.110.21-4.550.000094.67-43.921008.02
23Q1 (13)2.634.02242.11-0.88-10.0-528.57-0.130.00.000-100.01.7250.88177.420.040-71.430000.720-67.411.32-11.41-5.711.32-6.38-7.040.220.04.76000168.8341.85262.1
22Q4 (12)1.94-28.1570.18-0.8-700.0-1900.0-0.1397.3397.090100.0-100.01.14-56.153.640-100.0-100.0000-0.00-100.0-100.01.49-28.020.01.41-30.54-7.840.224.764.76000119.02-1.2681.66
22Q3 (11)2.71327.27-19.64-0.10.047.37-4.86-1635.71-2600.0-0.05-66.67-25.02.6912.5-17.980.10.0-50.00001.456.82-48.262.072.488.952.036.8416.670.210.05.0000120.541256.05-30.4
22Q2 (10)-0.22-128.95-104.11-0.128.5716.67-0.28-115.3882.82-0.03-137.5-175.0-0.32-151.61-106.120.1-28.57-16.670001.36-38.57-17.352.0244.2914.771.933.825.00.210.05.0000-10.43-122.36-103.35
22Q1 (9)0.76-33.33136.71-0.14-250.0-40.0-0.1397.0961.760.08-80.00.00.62-43.64128.570.14250.040.00002.21257.7426.511.4-6.0421.741.42-7.1936.540.210.05.000046.63-28.83127.93
21Q4 (8)1.14-66.07-17.99-0.0478.9550.0-4.46-2377.7839.890.41100.0344.441.1-65.3-16.030.04-80.0-55.560000.62-77.96-53.011.49-21.580.01.53-12.0731.90.215.016.6700065.52-62.17-36.84
21Q3 (7)3.36-37.2180.0-0.19-58.33-171.43-0.1888.96-38.46-0.04-200.042.863.17-39.39180.530.266.67185.710002.8170.64171.291.97.9520.251.7414.4731.820.20.05.26000173.20-44.32117.94
21Q2 (6)5.35358.45373.45-0.12-20.0-50.0-1.63-379.41-311.690.04-50.0-42.865.23341.01398.10.1220.033.330001.64-5.972.651.7653.0451.721.5246.1550.50.20.05.26000311.05286.33230.31
21Q1 (5)-2.07-248.92-253.33-0.1-25.09.09-0.3495.4258.540.08-11.11700.0-2.17-265.65-275.00.111.11-28.570001.7532.87-30.941.15-22.8229.211.04-10.3410.640.211.115.26000-166.94-260.93-239.73
20Q4 (4)1.3915.830.0-0.08-14.290.0-7.42-5607.690.00.09228.570.01.3115.930.00.0928.570.0000.01.3227.260.01.49-5.70.01.16-12.120.00.18-5.260.0000.0103.7330.530.0
20Q3 (3)1.26.190.0-0.0712.50.0-0.13-116.880.0-0.07-200.00.01.137.620.00.07-22.220.0000.01.03-35.430.01.5836.210.01.3230.690.00.190.00.0000.079.47-15.610.0
20Q2 (2)1.13-16.30.0-0.0827.270.00.77193.90.00.07600.00.01.05-15.320.00.09-35.710.0000.01.60-36.740.01.1630.340.01.017.450.00.190.00.0000.094.17-21.180.0
20Q1 (1)1.350.00.0-0.110.00.0-0.820.00.00.010.00.01.240.00.00.140.00.000.00.02.530.00.00.890.00.00.940.00.00.190.00.000.00.0119.470.00.0

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