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)24.1116.81-20.640-1.3600.49-77.213.47-80.434.8262.860079.1447.6916.5934.2212.83-22.859.428.900108.3632.88
2023 (9)20.64-13.75-2.940-20.3802.1510.8217.7108.7321.38-35.58-0.1053.58-37.4712.368.816.63-17.478.6510.760.03200.081.55-4.68
2022 (8)23.9327.49-15.450-7.8401.94-1.528.48033.19-28.76-0.07085.70-40.6611.362.1620.1552.657.8125.560.010.085.56-11.44
2021 (7)18.77111.85-30.31011.6416.981.9774.34-11.54046.59362.20.42-78.01144.42256.911.12141.2113.2154.836.226.510.010.096.6020.26
2020 (6)8.86-36.44-19.4209.9501.13213.89-10.56010.0852.51.91040.4790.644.61-23.685.18-13.815.84-18.440.01080.33-24.11
2019 (5)13.94-7.19-7.830-6.7500.36300.06.11-66.066.61199.1-0.01021.23223.46.04-15.526.01-37.277.16-6.1600105.8521.28
2018 (4)15.0229.482.980-17.1600.0980.018.002.21-93.37-0.0406.56-94.457.15109.069.58105.587.631.060087.27-8.06
2017 (3)11.6103.15-28.57018.6333.930.050-16.97033.3245.50.060118.2426.913.4204.6607.556.640.010.094.932.74
2016 (2)5.71-26.61-19.92013.910-0.070-14.21022.974.28-0.6093.1790.16-0.630-0.9107.089.770.01092.39-12.24
2015 (1)7.786.58-7.720-0.880-0.300.06-98.6513.1463.640.03048.9976.821.24-47.010.94-69.286.458.5900105.2829.79
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)7.77.24-2.41-3.2451.13-47.95-2.81-568.330.350.761166.67-57.784.46710.91-21.750.1-99.51-97.120000.91-99.49-97.174.331.1714.553.04-24.022.092.450.829.38-0.02-300.0-300.0140.7726.26-15.43
24Q3 (19)7.18127.9491.47-6.637.53-66200.00.6-77.86106.150.06121.43106.250.55113.68-85.2920.55112.9594.97000178.23107.9760.484.285.6866.544.064.61-63.82.434.7412.50.010.00.0111.4968.47293.04
24Q2 (18)3.15-48.19-48.19-7.17-99.17-2148.572.71244.92172.27-0.28-366.67-114.66-4.02-262.1-162.529.65113.5135.3700085.7094.72115.34.052.7918.422.43-27.8945.512.324.58.920.010.00.066.18-39.05-58.53
24Q1 (17)6.08-22.94107.51-3.6-64.38-230.28-1.8733.6953.94-0.06-103.3390.162.48-56.4934.784.5230.2638.2300100.044.0136.4725.843.944.2352.713.3735.34135.662.22-0.894.720.010.00.0108.57-34.7731.92
23Q4 (16)7.89110.4-8.79-2.19-21800.084.24-2.8271.08-173.441.8287.5-28.575.752.41208.573.47-67.08-64.1900032.25-70.96-64.063.7847.0832.632.49-77.47-37.442.243.70.90.010.00166.46486.8119.31
23Q3 (15)3.75-38.32-31.32-0.01-102.86-100.12-9.75-160.035.04-0.96-150.26-284.03.74-41.84-73.3410.54157.0783.3000111.06179.0287.752.57-24.85-16.5611.05561.68254.172.161.418.00.010.0028.37-82.22-73.4
23Q2 (14)6.08107.5120.870.35132.11159.32-3.757.64-39.931.91413.111223.536.43249.4644.824.125.38-54.290100.0100.039.8113.82-55.493.4232.569.271.6716.78-84.252.130.4712.70.010.00159.5893.89296.25
23Q1 (13)2.93-66.13-38.7-1.0992.1688.57-4.06-205.73-167.67-0.61-124.21-258.821.84135.05138.663.27-66.25-62.76-0.10034.97-61.02-67.462.58-9.4712.171.43-64.07-41.392.12-4.524.710.010082.30-41.01-28.72
22Q4 (12)8.6558.4294.38-13.9-262.19-98.013.84125.5811.952.521108.01000.0-5.25-137.42-104.289.6968.52-7.7100100.089.7251.67-22.842.85-7.47-10.383.9827.56-5.242.2211.032.93000139.5230.8384.04
22Q3 (11)5.468.55-14.828.571552.54281.95-15.01-460.07-137.88-0.25-47.06-115.6214.03215.99725.295.75-35.9-29.880100.0-100.059.16-33.85-38.033.08-1.6-4.943.12-70.57-35.272.05.8221.95000106.64164.87.47
22Q2 (10)5.035.23-1.95-0.5993.8296.22-2.68-144.67-130.98-0.170.0-120.244.44193.28142.418.972.16-44.73-0.07080.5689.43-16.78-55.373.1336.091.9510.6334.43304.581.8911.1825.1700040.27-65.12-67.58
22Q1 (9)4.787.4271.94-9.54-35.9-221.216.074.932.21-0.1739.2910.53-4.76-85.21-2405.268.78-16.38-24.640100.0-100.0107.47-7.58-39.582.3-27.6741.12.44-41.956.411.71.821.43000115.4652.322.93
21Q4 (8)4.45-30.5874.51-7.02-49.04-143.753.43154.36238.87-0.28-117.5-175.68-2.57-251.18-678.7910.528.05257.14-0.08-122.22-300.0116.2821.81149.563.18-1.85125.534.2-12.86144.191.671.8319.2900075.81-23.6-7.25
21Q3 (7)6.4124.95161.63-4.7169.8162.14-6.31-172.95-152.851.690.48220.01.7116.24117.028.2-49.48550.790.36200.0-81.0595.46-52.36393.213.245.54140.04.8283.97569.441.648.6112.3300099.23-20.12-11.71
21Q2 (6)5.1384.53145.45-15.6-425.25-152.848.6547.361740.430.84542.114300.0-10.47-5410.53-156.6216.2339.31337.47-0.36-172.0-1300.0200.3712.65213.253.0788.34256.982.6267.95138.181.517.862.03000124.2132.2653.33
21Q1 (5)2.789.0257.06-2.97-3.12-243.485.87337.6519466.67-0.19-151.35-170.37-0.1942.42-104.9511.65296.26436.870.52600.00177.86281.74416.381.6315.664.651.56-9.3-4.881.40.0-7.2800093.9214.9167.14
20Q4 (4)2.554.080.0-2.8876.850.0-2.47-120.690.00.37-26.00.0-0.3396.70.02.94133.330.0-0.02-101.050.046.59140.730.01.414.440.01.72138.890.01.4-4.110.0000.081.73-27.280.0
20Q3 (3)2.4517.220.0-12.44-101.620.011.942440.430.00.52600.00.0-9.99-144.850.01.26-66.040.01.96233.330.019.35-69.740.01.3556.980.00.72-34.550.01.46-1.350.0000.0112.3938.730.0
20Q2 (2)2.0918.080.0-6.17-398.070.00.471466.670.0-0.02-107.410.0-4.08-206.250.03.7170.970.00.0300.063.9785.710.00.86-13.130.01.1-32.930.01.48-1.990.0000.081.0144.170.0
20Q1 (1)1.770.00.02.070.00.00.030.00.00.270.00.03.840.00.02.170.00.000.00.034.440.00.00.990.00.01.640.00.01.510.00.000.00.056.190.00.0

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