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)24.6-18.35-0.110-20.50-0.3024.49-38.9613.2510.60.106.9819.0211.423.725.9-22.0622.47-9.320.14-6.6786.29-6.93
2023 (9)30.1317.939.990-25.4700.17466.6740.12011.98-17.15-0.0605.87-20.8411.0150.627.5756.7324.78-2.590.150.092.7110.38
2022 (8)25.55-28.69-30.580-23.8300.03-57.14-5.03014.4652.690.0107.4155.417.31-48.344.83-55.8125.44-7.320.15-6.2583.99-9.66
2021 (7)35.83-8.253.120-34.3700.07038.9544.639.47-30.88004.77-31.5114.15-11.0110.937.6827.45-15.980.16-15.7992.972.4
2020 (6)39.05-14.1-12.120-21.10-0.64026.93-44.7113.717.7-0.0106.9638.515.9-6.9110.158.7932.67-5.80.19-17.3990.79-11.64
2019 (5)45.4640.183.250-31.0200.03200.048.71434.6911.64-38.7-3.3505.03-36.1717.08-25.259.33-44.0634.68190.450.230.0102.76-8.59
2018 (4)32.43-6.78-23.320-15.7400.01-93.759.1118120.018.993.71-0.1807.87-1.022.85-19.416.68-21.9811.9410.760.23-28.12112.414.95
2017 (3)34.795.91-34.740-3.2400.160.00.05-99.3218.3131.73-1.8207.9526.1728.3519.9221.3822.810.78-4.850.32-11.11107.11-5.12
2016 (2)32.8529.18-25.530-5.0800.1607.32013.9-21.87006.30-27.523.6440.7117.4152.8511.335.00.3620.0112.89-0.21
2015 (1)25.4336.21-28.6608.420-0.010-3.23017.79-10.2008.70-21.3316.898.1111.39115.7210.7920.020.336.36113.12-12.2
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)6.33-8.3915.514.15303.43618.75-3.7263.88-18.1-0.08-100.0-180.010.48115.2123.932.78.0-13.460.121300.005.493.96-11.653.5359.01136.912.031.581233.335.57-0.71-3.970.030.0-25.083.29-13.7-8.96
24Q3 (19)6.9115.36-27.8-2.0462.08-148.78-10.3-257.64-2.28-0.0466.6755.564.87698.36-44.342.5-54.87-5.3-0.01085.715.28-55.372.982.22-14.62-27.921.5297.4-33.625.61-0.88-10.380.030.0-25.096.514.08-13.37
24Q2 (18)5.9911.7559.73-5.38-269.72-177.86-2.8820.054.36-0.12-100.0-200.00.61-92.85-94.285.54121.657.3900011.84120.0470.12.6-15.31-16.930.77-52.17-70.945.660.71-10.870.03-25.0-25.092.7225.77123.53
24Q1 (17)5.36-2.19-52.733.17496.25-32.7-3.6-14.2939.39-0.06-160.0-250.08.5382.26-46.852.5-19.87-7.410005.38-13.463.553.07106.04-7.251.61973.33-35.085.62-3.1-11.770.040.00.073.73-19.41-42.2
23Q4 (16)5.48-42.74-15.95-0.82.4483.81-3.1568.7225.530.1211.11900.04.68-46.51196.23.1218.183.310100.006.2221.175.741.49-51.62-27.670.15-93.45-88.285.8-7.35-7.790.040.00.091.49-17.886.78
23Q3 (15)9.57155.226.09-0.82-111.8788.56-10.07-59.5921.7-0.09-175.0-200.08.75-17.921983.332.64-25.0-61.85-0.070-101.885.13-26.28-61.863.08-1.639.372.29-13.5838.796.26-1.420.810.040.00.0111.41168.5715.96
23Q2 (14)3.75-66.93-34.556.9146.71191.77-6.31-6.23-45.390.12200.0140.010.66-33.58692.223.5230.3748.5200100.06.9633.9528.563.13-5.441259.262.656.85640.826.35-0.31-0.310.040.00.041.48-67.48-57.14
23Q1 (13)11.3473.9398.64.71195.34143.05-5.94-40.43-146.470.04300.0133.3316.05915.82406.882.7-10.625.580005.19-11.6317.223.3160.680.32.4893.753.776.371.27-3.040.040.00.0127.5648.88101.06
22Q4 (12)6.52-14.1-33.2-4.9431.135.93-4.2367.1120.640.01-88.89112.51.58276.19-22.933.02-56.3614.830-100.005.88-56.312.32.06-6.79-35.831.28-22.42-28.096.291.29-3.970.040.00.085.68-10.82-26.53
22Q3 (11)7.5932.46-7.89-7.174.78-246.33-12.86-196.315.720.0980.0200.00.42123.33-96.86.92191.98154.413.72200.0013.45148.51151.42.21918.52-39.621.65436.73-38.26.21-2.51-7.590.040.00.096.08-0.749.95
22Q2 (10)5.730.35-43.27-7.5331.17-147.7-4.34-80.0854.790.05141.67-16.67-1.865.58-125.52.3710.238.22-3.72005.4122.1420.55-0.27-108.18-107.32-0.49-120.5-112.376.37-3.04-8.870.040.00.096.7952.565.32
22Q1 (9)5.71-41.5-26.23-10.94-41.89-221.96-2.4154.7858.45-0.12-50.0-300.0-5.23-355.12-131.32.15-18.2511.40004.43-15.3411.933.32.8-8.082.3934.27-4.786.570.31-8.620.040.00.063.44-45.59-20.16
21Q4 (8)9.7618.45-27.27-7.71-257.35-164.95-5.3360.9225.14-0.08-366.67-500.02.05-84.4-80.492.63-3.31-10.8500100.05.23-2.17-6.963.21-12.3-43.881.78-33.33-48.856.55-2.53-25.650.040.0-20.0116.6133.457.22
21Q3 (7)8.24-18.42-29.034.9261.18141.21-13.64-42.08-10.620.03-50.0-83.3313.1486.124792.862.7224.29166.670005.3519.179575.063.66-0.81-38.072.67-32.58-32.066.72-3.86-13.740.040.00.087.38-4.92-11.49
21Q2 (6)10.130.4971.19-3.04-133.89-146.13-9.6-65.52-126.950.060.0106.827.06-57.75-43.472.1913.4797.300-100.04.4913.478.813.692.7934.183.9657.7790.386.99-2.78-11.180.040.0-20.091.9015.6555.77
21Q1 (5)7.74-42.32-4.688.97408.25329.41-5.818.54-325.680.06200.050.016.7158.99296.911.93-34.58-80.040100.0100.03.96-29.62-80.753.59-37.24136.182.51-27.87280.37.19-18.39-12.320.04-20.0-20.079.47-26.93-12.8
20Q4 (4)13.4215.590.0-2.9175.530.0-7.1242.250.00.02-88.890.010.513853.570.02.959933.330.0-0.0100.05.6310062.720.05.72-3.210.03.48-11.450.08.8113.090.00.0525.00.0108.7510.160.0
20Q3 (3)11.6196.780.0-11.89-280.420.0-12.33-191.490.00.18120.450.0-0.28-102.240.0-0.03-102.70.00-100.00.0-0.06-102.250.05.91114.910.03.9388.940.07.79-1.020.00.04-20.00.098.7267.330.0
20Q2 (2)5.9-27.340.06.59268.540.0-4.23-264.590.0-0.88-2300.00.012.49196.670.01.11-88.520.00.02200.00.02.51-87.790.02.7580.920.02.08215.150.07.87-4.020.00.050.00.059.00-35.260.0
20Q1 (1)8.120.00.0-3.910.00.02.570.00.00.040.00.04.210.00.09.670.00.0-0.020.00.020.570.00.01.520.00.00.660.00.08.20.00.00.050.00.091.130.00.0

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