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)29.4927.61-3.720-16.1704.012764.2925.77019.8346.350044.9540.319.82130.5214.99237.6115.669.130.01096.18-21.8
2023 (9)23.1153.76-26.080-15.9700.140-2.97013.5520.02-0.14032.0320.394.26-11.254.44125.3814.3512.3700122.9920.62
2022 (8)15.03-32.51-13.860-25.150001.17-87.0911.29217.131.4385.7126.61221.174.8-54.891.97-72.0212.774.8400101.97-12.0
2021 (7)22.27-8.58-13.2100.5600.8409.06-64.123.5617.490.77-18.958.287.4310.6437.117.04399.2912.18-8.4900115.87-29.98
2020 (6)24.3630.760.890-14.570-4.35025.2541.693.0322.670.95-42.777.7134.797.76113.191.4160.2313.31-2.6300165.4929.25
2019 (5)18.6356.29-0.810-9.1100017.8202.47-77.131.6605.72-80.013.642.820.8841.9413.672.4700128.0449.95
2018 (4)11.92-36.49-12.440-5.21000-0.52010.8-54.18-1.64028.62-59.533.54-52.480.62-87.8713.344.870085.39-18.89
2017 (3)18.77-23.45-23.060-2.600.07-97.79-4.29023.57212.60070.74227.427.45-11.525.11-14.8312.72-5.1500105.27-16.67
2016 (2)24.52-22.846.166744.44-32.8403.17-21.7330.68-3.737.546.350021.6033.88.42-38.546.0-36.4413.410.1500126.33-9.25
2015 (1)31.7834.380.090-34.6504.05159.6231.8769.167.09-59.390016.15-58.6813.7-5.069.4410.0213.391.5200139.2028.14
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)5.59-22.9-13.87-5.84-18.94-28.92-0.0798.8999.630.01108.33102.63-0.25-110.68-112.763.2151.9744.8-1.24-435.14-72.2231.25170.6781.561.71-22.2781.912.0-18.0376.994.032.035.2200092.70-18.29-29.15
24Q3 (19)7.25-24.7148.57-4.91-159.0160.28-6.3225.47-273.96-0.12-102.92-157.142.34-86.96131.281.27-90.99-86.890.3785.0-42.1911.55-90.6-87.872.2-20.0285.962.44-65.19134.623.951.5410.34000113.4628.427.41
24Q2 (18)9.6337.1874.148.32744.96162.65-8.48-557.36-266.64.1101612.517.95213.26331.6114.11019.051065.290.2-70.59143.48122.821011.25835.892.75-12.713.647.0198.58587.253.892.6412.100088.35-7.88-28.27
24Q1 (17)7.028.1713.04-1.2971.52-131.62-1.2993.17-163.270100.0-100.05.73192.35-44.311.26-42.99193.020.68194.4470.011.05-35.78158.843.15235.11854.553.53212.39182.43.79-1.048.9100095.90-26.71-26.95
23Q4 (16)6.4932.999.26-4.5363.35-681.03-18.88-1017.16-5990.32-0.38-280.9501.96126.2-63.432.21-77.19-75.22-0.72-212.5-84.6217.21-81.92-73.850.9464.91-66.91.138.65-53.313.836.9811.01000130.8523.8829.3
23Q3 (15)4.88-11.7526.42-12.366.937.49-1.69-133.272.650.21-12.50-7.483.4821.269.69700.831304.350.64239.13-8.5795.19625.311308.490.57-76.45850.01.041.96206.123.583.179.48000105.63-14.24-37.33
23Q2 (14)5.53-10.95147.98-13.28-425.49-44366.675.091138.78135.220.24300.00-7.75-175.32-442.921.21181.442.35-0.46-215.0-182.1413.12207.3453.622.42633.3369.231.02-18.482.143.47-0.2912.3000123.16-6.19101.59
23Q1 (13)6.214.55106.314.08803.458060.0-0.49-58.0688.330.060010.2991.98236.270.43-95.18-47.560.4202.56-27.274.27-93.51-54.640.33-88.38-31.251.25-48.354266.673.480.8717.57000131.2929.7427.8
22Q4 (12)5.9453.89-29.03-0.5895.6662.58-0.3194.9881.4400-100.05.36156.42-21.418.921192.75596.88-0.39-155.7132.7665.83874.1640.082.844633.33-43.092.42346.94-10.373.455.513.86000101.19-39.97-30.72
22Q3 (11)3.8673.09-31.44-13.36-44633.33-623.92-6.1857.23-37.33000-9.5-520.35-216.140.69-18.82-37.270.725.01066.676.76-20.89-32.660.06-95.8-97.52-0.98-275.0-157.653.275.839.0000168.56175.8940.72
22Q2 (10)2.23-25.91-39.40.03-40.0100.21-14.45-244.05-238.0100-100.02.26-26.14120.810.853.6626.870.561.82-23.298.54-9.2623.931.43197.92-28.860.561966.67-72.283.094.391.3100061.10-40.53-15.83
22Q1 (9)3.01-64.04-34.420.05103.23-85.29-4.2-151.5-12.60-100.003.06-55.13-37.930.82-35.9460.780.55194.83-1.799.415.8445.650.48-90.38-60.66-0.03-101.11-104.842.96-2.31-4.52000102.73-29.67-16.74
21Q4 (8)8.3748.6733.07-1.55-160.78-1191.67-1.6762.8916.50.010100.236.82-16.6310.531.2816.36-25.15-0.58-1066.6757.978.90-11.37-65.824.99106.296.462.758.82229.813.031.0-7.06000146.0721.94-72.6
21Q3 (7)5.6352.99-28.372.55117.545200.0-4.5-142.9826.110-100.008.18175.324.741.164.180.00.06-91.78-94.3410.0445.6-5.932.4220.49.51.7-15.8426.873.0-1.64-9.91000119.7965.03-28.83
21Q2 (6)3.68-19.83-49.52-14.54-4376.47-4176.4710.47380.7538.080.8400-10.86-320.28-256.260.6731.37272.220.7330.36143.456.896.64302.472.0164.752.552.02225.8116.763.05-1.61-8.9600072.58-41.17-49.42
21Q1 (5)4.59-27.0357.190.34383.33-75.71-3.73-86.58.80100.004.93-20.114.120.51-70.181175.00.56140.58-61.116.46-75.171824.621.22-51.9716.190.62129.8147.623.1-4.91-8.28000123.39-76.8560.57
20Q4 (4)6.29-19.970.0-0.12-140.00.0-2.067.160.0-4.3500.06.17-21.00.01.7155.450.0-1.38-230.190.026.03143.950.02.5414.930.0-2.08-255.220.03.26-2.10.0000.0533.05216.710.0
20Q3 (3)7.867.820.0-0.0585.290.0-6.09-154.810.0000.07.8112.370.01.1511.110.01.06163.10.010.67522.970.02.2112.760.01.34-22.540.03.33-0.60.0000.0168.3117.280.0
20Q2 (2)7.29149.660.0-0.34-124.290.0-2.3941.560.0000.06.9560.880.00.18350.00.0-1.68-216.670.01.71409.940.01.9686.670.01.73311.90.03.35-0.890.0000.0143.5086.750.0
20Q1 (1)2.920.00.01.40.00.0-4.090.00.000.00.04.320.00.00.040.00.01.440.00.00.340.00.01.050.00.00.420.00.03.380.00.000.00.076.840.00.0

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