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)-2.1901.000.910-0.010-1.1900.1990.0000.2070.361.649.332.1925.860.590.00.010.0-78.490
2023 (9)6.80-1.040-2.220-0.9205.7600.1-9.09000.12-27.781.501.7400.5918.00.010290.600
2022 (8)-4.4101.51-72.69-2.810-0.80-2.900.11120.0-0.0300.16158.09-7.640-7.7300.58.7000.000
2021 (7)-6.4305.537.593.8300.52246.67-0.900.0525.00.0200.06-2.030.5801.1700.46-8.000-394.480
2020 (6)-2.805.14-31.38-4.2800.15-57.142.34-77.220.04-80.95-0.0600.06-77.89-8.310-7.0300.511.11000.000
2019 (5)2.7807.499.66-12.9400.3594.4410.2700.21-76.92000.29-76.44-0.4100.34-49.250.4573.0800351.900
2018 (4)-8.7306.8327.662.8700.18125.0-1.900.911200.0001.221391.21-0.5500.6700.26-29.7300-938.710
2017 (3)5.5605.3514.32-8.300.08-96.9110.911394.520.0716.67000.08-13.73-6.390-5.4100.37-39.34000.000
2016 (2)-3.9504.6800.86-93.062.59439.580.7300.06-57.14000.09-46.74-1.9100.21-82.790.61-27.380.02-60.0-470.240
2015 (1)4.91-14.31-18.53012.3900.480-13.6200.14-72.55000.18-58.971.07-29.141.22-16.440.84-7.690.05-16.67232.70-1.32
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)3.1415.87-43.120.491533.33-75.62-1.2829.670.780.24318.18209.093.6332.48-51.790.060.050.00.01200.000.20-23.4323.60.6921.053350.00.820.01125.00.150.00.0000323.7115.87-95.89
24Q3 (19)2.71313.393971.430.03-88.89103.45-1.82-158.52-323.26-0.11-210.0-57.142.74374.0391.490.060.0500.0-0.01000.260.52500.780.571050.0-17.390.821540.015.490.150.00.0000279.38144.03532.4
24Q2 (18)-1.2781.21-147.210.2728.57-54.243.11245.56557.350.1141.67123.26-1.084.73-130.490.06500.0100.00000.26410.5960.9-0.06-113.64-114.290.05-90.0-90.20.157.140.0000-635.0039.88-255.8
24Q1 (17)-6.76-222.46-400.740.21-89.55107.640.9169.77400.0-0.24-9.09-20.0-6.55-186.99-59.760.01-75.00.00000.05-68.55-0.660.442100.015.790.5725.0-18.030.14-6.67-6.67000-1056.25-113.39-494.63
23Q4 (16)5.527985.71114.792.01331.03-30.21-1.29-200.054.9-0.22-214.2956.867.53901.0638.170.04300.0-33.3300100.00.16272.16-44.760.02-97.1100.44-0.08-111.2798.180.150.07.140007885.7196981.630
23Q3 (15)-0.07-102.697.62-0.87-247.468.42-0.4336.7648.19-0.0783.72-129.17-0.94-128.6675.840.01-66.67-50.00000.04-73.08-67.290.6964.291625.00.7139.221114.290.150.025.0000-8.14-102.099.86
23Q2 (14)2.69299.26976.00.59121.45395.0-0.68-477.78-233.33-0.43-115.0-72.03.28180.06460.00.03200.000000.16215.2600.4210.53112.430.51-16.39114.490.150.025.0000407.58329.450
23Q1 (13)-1.35-152.5368.53-2.75-195.49-1209.520.18106.29-52.63-0.260.7831.03-4.1-175.238.890.01-83.33-66.670100.000.05-82.51-75.070.38108.4490.00.61113.86144.00.157.1425.0000-177.63084.68
22Q4 (12)2.57187.41-37.012.88403.1689.47-2.86-244.58-1200.0-0.51-312.5-21.435.45240.1-2.680.06200.0200.0-0.03000.29120.34213.69-4.5-11350.00-4.4-6185.71-962.750.1416.6755.560000.00100.0-100.0
22Q3 (11)-2.94-1276.0-44.12-0.95-375.0-165.52-0.83-262.75-144.120.24196.050.0-3.89-7880.0-559.320.020100.000-100.00.130201.650.04101.18-82.61-0.0798.01-146.670.120.0-7.69000-5880.000-707.06
22Q2 (10)0.25105.83132.47-0.24.76-118.870.5134.21-30.14-0.2513.79-129.410.05101.11-82.760-100.0-100.0000-0.00-100.0-100.0-3.38-1790.0-3280.0-3.52-1508.0-8900.00.120.00.00000.00100.0100.0
22Q1 (9)-4.29-205.1544.29-0.21-113.82-114.00.38272.73-89.62-0.2930.95-314.29-4.5-180.3627.420.0350.050.00000.20120.157.050.20-56.520.25-50.98-46.810.1233.330.0000-1159.46-270.5111.16
21Q4 (8)4.08300.0436.841.524.83-32.14-0.2235.2988.6-0.42-362.5-180.775.61049.1586.670.02100.0-33.330-100.0100.00.09111.88-43.270-100.0100.00.51240.0169.860.09-30.77-25.0000680.00193.330
21Q3 (7)-2.04-164.94-92.451.4536.79209.02-0.34-146.58-128.810.16-81.18184.21-0.59-303.4575.310.010.000.02000.04-9.2900.23330.0105.130.15275.0103.430.138.338.33000-728.57-51.390
21Q2 (6)-0.7790.0-149.681.06-29.33-74.70.73-80.05115.470.851314.294150.00.29104.68-94.950.01-50.000000.05-62.870-0.1-121.7495.970.04-91.49101.980.120.0-7.69000-481.2563.120
21Q1 (5)-7.7-1113.16-89.661.5-33.043650.03.66289.64207.56-0.07-113.4666.67-6.2-306.67-54.230.02-33.3300100.000.13-20.4900.46142.99270.370.47164.38487.50.120.0-7.69000-1305.08032.5
20Q4 (4)0.76171.70.02.24268.420.0-1.93-263.560.00.52373.680.03.0225.520.00.0300.0-0.0600.00.1600.0-1.0776.120.0-0.7383.30.00.120.00.0000.00.0000.0
20Q3 (3)-1.06-168.390.0-1.33-131.740.01.18125.00.0-0.19-1050.00.0-2.39-141.640.0000.0000.0-0.0000.0-4.48-80.650.0-4.37-116.340.00.12-7.690.0000.00.0000.0
20Q2 (2)1.55138.180.04.1910375.00.0-4.72-496.640.00.02109.520.05.74242.790.0000.0000.0-0.0000.0-2.48-818.520.0-2.02-2625.00.00.130.00.0000.00.00100.00.0
20Q1 (1)-4.060.00.00.040.00.01.190.00.0-0.210.00.0-4.020.00.000.00.000.00.0-0.000.00.0-0.270.00.00.080.00.00.130.00.000.00.0-1933.330.00.0

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