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)24.8336.20.790-18.40-0.1025.6265.934.1889.14006.64103.214.79-19.7513.46-4.945.990.8400127.6640.76
2023 (9)18.23-14.77-2.790-15.300.38123.5315.44-18.862.2122.78003.271.5818.4350.9414.1656.815.940.680090.70-36.69
2022 (8)21.391122.29-2.360-18.4800.17-48.4819.03-13.661.810.43003.22-2.7112.21126.959.03-58.525.9-5.4500143.272193.93
2021 (7)1.75-82.8320.290-22.000.33-37.7422.04361.091.63-35.06003.31-28.585.38-26.721.77229.856.24-5.450.01-50.06.25-91.9
2020 (6)10.19-56.68-5.410-12.0900.53194.444.78-79.152.51-3.83004.6315.917.34-41.886.6-50.896.6-7.820.02-83.3377.08-32.1
2019 (5)23.5287.41-0.590-19.7900.1820.022.9362.742.6131.82003.9934.6412.6311.4713.44-1.837.1674.210.12-33.33113.5162.63
2018 (4)12.55-8.591.540-9.7500.15-57.1414.0929.031.98-12.39002.97-8.0711.33-12.1713.6929.154.11-2.840.185.8869.80-23.74
2017 (3)13.73-1.29-2.810-11.2400.35-55.1310.925.922.26-32.74003.23-34.1712.91.110.611.114.23-1.860.1713.3391.53-7.87
2016 (2)13.91-16.86-3.60-11.8200.78168.9710.312.383.36-44.92004.90-46.3612.76-8.149.54-15.954.3115.860.157.1499.36-9.67
2015 (1)16.731.89-6.660-11.3600.29-62.8210.0727.316.1-33.11009.14-36.5613.894.9911.351.073.7220.780.140.0109.99-3.2
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)3.42-77.3117.53-1.54-154.23-100.0-0.5496.66-20.0-0.05-600.0-122.731.88-89.5-12.152.0381.25306.000011.8453.02325.94.1447.86-24.044.0481.98-2.881.638.6710.8800060.32-85.1116.7
24Q3 (19)15.074332.352057.142.84-38.791151.85-16.17-1871.95-30.830.01133.330.017.91259.641822.121.1296.49119.610007.7488.48147.382.8-1.06-26.322.22-24.75-24.491.54.90.67000405.115118.742430.68
24Q2 (18)0.34-94.33-84.684.64190.1-46.3-0.824.6548.75-0.0325.070.04.98485.88-54.140.5723.91-27.850004.1155.96-16.882.83-43.63-33.572.95-30.59-14.241.430.7-3.380007.76-92.66-82.8
24Q1 (17)6.0106.19-56.74-5.15-568.8350.39-0.86-91.113.37-0.04-118.18-115.380.85-60.28-75.640.46-8.015.00002.63-5.3114.475.02-7.892.034.252.1617.41.42-3.4-5.33000105.82104.73-60.94
23Q4 (16)2.91477.92153.04-0.77-185.19-108.11-0.4596.36-28.570.222100.002.14305.77174.360.5-1.96-35.90002.78-11.12-40.755.4543.4227.634.1641.538.671.47-1.342.0800051.69397.3799.56
23Q3 (15)-0.77-134.68-104.49-0.27-103.12-12.5-12.36-672.527.170.01110.0-75.0-1.04-109.58-106.150.51-35.4459.380003.13-36.6744.023.8-10.87.342.94-14.5311.361.490.687.19000-17.38-138.52-104.08
23Q2 (14)2.22-83.99196.08.64183.241222.08-1.6-79.78-207.69-0.1-138.46-350.010.86211.1754400.00.7997.558.00004.94114.792.964.26-13.41287.273.44-4.97290.911.48-1.33-2.6300045.12-83.3444.39
23Q1 (13)13.871106.09495.28-10.38-2705.41-959.18-0.89-154.29-41.270.260160.03.49347.44158.520.4-48.72100.00002.30-50.9963.434.9215.2248.643.6220.6744.221.54.17-3.23000270.90945.9372.04
22Q4 (12)1.15-93.29-84.35-0.37-54.1790.73-0.3597.9493.610-100.0100.00.78-95.39-76.790.78143.75188.890004.69116.03135.04.2720.6239.543.013.641.691.443.61.4100025.90-93.91-84.6
22Q3 (11)17.152186.67219.01-0.2468.83-101.44-16.97-3163.46-696.710.040.0114.2916.9184650.0648.230.32-36.0-50.770002.17-54.73-66.383.54221.82794.122.64200.0-82.441.39-8.55-7.95000425.561261.79588.46
22Q2 (10)0.75-67.81-88.6-0.7721.43-124.21-0.5217.4696.160.04-60.0-94.87-0.02-101.48-100.20.5150.025.00004.80240.9323.081.1-66.77678.950.88-64.94-20.721.52-1.94-4.400-100.031.25-45.55-87.13
22Q1 (9)2.33-68.34.02-0.9875.44-122.12-0.6388.526.740.1141.6766.671.35-59.82-79.760.2-25.93-37.50001.41-29.52-32.03.318.179.62.51-14.92-6.341.559.15-9.8800-100.057.39-65.8812.98
21Q4 (8)7.35151.01288.95-3.99-123.94-1.79-5.48-157.28-1612.5-0.2414.2922.583.3648.67143.020.27-58.4612.50002.00-69.0929.643.06700.016.352.95-80.3732.881.42-5.96-12.8800-100.0168.19293.05266.9
21Q3 (7)-14.41-319.0-241.5516.67424.21531.44-2.1384.2675.71-0.28-135.9-380.02.26-76.84-82.370.6562.5-17.720006.4665.7322.11-0.51-168.42-119.6215.031254.05644.061.51-5.03-12.720-100.0-100.0-87.12-135.88-132.18
21Q2 (6)6.58193.7598.193.18-28.22314.86-13.53-1473.26-408.650.781200.044.449.7646.33430.430.425.0-53.490003.9088.35-54.17-0.19-106.29-146.341.11-58.5826.141.59-7.568.160.010.00.0242.80378.0272.6
21Q1 (5)2.24157.58286.214.43213.01267.8-0.86-168.75-152.940.06119.35-70.06.67185.4423.790.3233.33-48.390002.0734.37-54.563.0214.8376.612.6820.7281.081.725.52-2.820.010.00.050.79150.4185.5
20Q4 (4)-3.89-138.210.0-3.92-248.480.0-0.3296.350.0-0.31-410.00.0-7.81-160.920.00.24-69.620.0000.01.54-70.890.02.631.150.02.229.90.01.63-5.780.00.010.00.0-100.78-137.220.0
20Q3 (3)10.18206.630.02.64278.380.0-8.77-229.70.00.1-81.480.012.82596.740.00.79-8.140.0000.05.29-37.80.02.6534.150.02.02129.550.01.7317.690.00.010.00.0270.7492.460.0
20Q2 (2)3.32472.410.0-1.4843.940.0-2.66-682.350.00.54170.00.01.84189.320.00.8638.710.0000.08.5186.730.00.41-76.020.00.88-40.540.01.47-16.950.00.010.00.0140.68690.710.0
20Q1 (1)0.580.00.0-2.640.00.0-0.340.00.00.20.00.0-2.060.00.00.620.00.000.00.04.560.00.01.710.00.01.480.00.01.770.00.00.010.00.017.790.00.0

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