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)-306.10-43.16000-33.340-349.26000-10.2200.00000203.86016.64-2.45.587.51-135.390
2023 (9)-387.32059.26000-32.340-328.0600088.800.00000-74.09017.052.345.192.370.000
2022 (8)276.330-138.2100032.910138.12000-118.1900.0000020.87-90.7916.666.055.071.0648.660
2021 (7)-115.40-149.8000-121.930-265.200039.2300.00000226.5357.4715.711.165.0211.31-46.670
2020 (6)-939.160-64.94000-61.080-1004.1000-15.6600.00000143.86-27.4615.539.374.514.4-573.010
2019 (5)1577.640-35.23000-56.301542.4100038.8900.00000198.33103.3314.2-14.874.327.2727.530
2018 (4)-521.480-113.8600035.29239.33-635.34000-54.6300.0000097.54-7.3816.680.914.0318.18-441.000
2017 (3)-57.490-6.4300010.4-46.69-63.9200024.44-70.080.00000105.31118.9416.530.433.41-0.58-45.900
2016 (2)-541.18060.97-51.330019.510-480.2100081.69-64.650.0000048.1-16.7816.464.243.43-9.5-795.970
2015 (1)-97.60125.28000-95.88027.68-66.000231.100.0000057.8-15.1415.793.543.797.67-126.130
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)147.56141.49-18.63-51.4-197.53-148.72000-31.16-1163.4845.3696.16131.74-66.48000-35.29-157.58-131.520.00000007.26187.79110.934.1-0.24-4.431.442.138.271152.8100
24Q3 (19)-355.64-433.65-96.5352.7212.76107.810002.934983.33148.75-302.94-345.41-94.6900061.29161.5954.690.0000000-8.27-104.75-114.734.11-1.91-4.21.413.686.820.00-100.0100.0
24Q2 (18)106.59152.09-15.7816.85127.48122.77000-0.0698.81-100.46123.44146.42134.8600023.43139.28134.280.0000000173.93462.15551.914.19-1.41-1.181.36-0.737.9459.39110.61-84.9
24Q1 (17)-204.61-212.8360.21-61.31-158.12-2654.58000-5.0591.15-128.69-265.92-192.7148.05000-59.65-153.28-1172.840.000000030.94146.6134.184.25-0.930.471.373.017.03-559.6600
23Q4 (16)181.35200.221615.04105.49315.97-72.51000-57.03-848.92-376.17286.84284.34-22.86000111.96182.58-71.140.0000000-66.4-218.2519.214.290.00.01.330.760.00.00100.00
23Q3 (15)-180.96-242.98-230.9425.36134.27109.21000-6.01-145.84-35.06-155.6-396.04-13.3900039.62157.97114.750.000000056.15110.46-24.544.291.184.131.324.766.45-293.01-174.5-269.12
23Q2 (14)126.56124.614518.98-74.0-3183.33-116.000013.11-25.51-8.7752.56110.27266.75000-68.35-1329.32-114.940.000000026.68129.47549.924.240.242.171.26-1.560.0393.2900
23Q1 (13)-514.28-4196.41-449.02.4-99.37101.1300017.6-14.77652.14-511.88-237.67-688.240005.56-98.57102.70.0000000-90.53-10.15-361.84.23-1.42.921.28-3.762.40.000-100.0
22Q4 (12)-11.97-108.66-106.68383.79239.343405.6800020.65564.04-46.08371.82370.95122.04000387.99244.4111693.010.0000000-82.19-210.46-879.054.294.1313.791.337.265.560.00-100.0-100.0
22Q3 (11)138.24943.8149.44-275.43-703.94-721.69000-4.45-130.9793.45-137.23-335.3756.16000-268.67-744.87-536.720.000000074.411354.81-7.134.12-0.722.231.24-1.59-1.59173.250152.94
22Q2 (10)2.74-98.14101.25-34.2683.86-188.6600014.37514.1117.64-31.5251.4682.48000-31.884.54-159.360.0000000-5.93-117.15-114.254.150.974.531.260.80.00.00-100.0100.0
22Q1 (9)147.36-17.71-27.61-212.3-1728.6-48.140002.34-93.89121.63-64.94-138.78-207.77000-205.71-6352.58-159.90.000000034.58227.77-63.314.119.024.581.25-0.790.81368.95-67.980.19
21Q4 (8)179.07164.07130.83-11.6165.3656.1400038.3156.37348.48167.46153.5127.570003.29-94.65122.60.000000010.55-86.83132.363.77-6.45-5.041.260.05.01149.36451.210
21Q3 (7)-279.51-27.91-458.81-33.52-186.75-79.35000-67.9416.6-118.88-313.03-74.02-628.6800061.5214.847053.490.000000080.1292.55-18.734.031.511.511.260.09.57-327.2629.85-535.68
21Q2 (6)-218.52-207.34-176.938.64126.96193.84000-81.46-652.87-346.6-179.88-398.51-160.500053.57167.68179.160.000000041.61-55.85268.883.971.02367.061.261.619.57-466.52-327.84-121.8
21Q1 (5)203.57135.05128.26-143.31-441.41-335.2000-10.82-226.746.7860.26109.92108.0000-79.15-443.61-274.050.000000094.25389.1141.563.93-1.01-41.691.243.3322.77204.760121.13
20Q4 (4)-580.86-845.650.0-26.47-41.630.0000.08.54127.510.0-607.33-1125.720.0000.0-14.56-1793.020.00.0000.0000.0-32.6-133.070.03.970.00.01.24.350.00.00-100.00.0
20Q3 (3)77.9-72.590.0-18.69-242.130.0000.0-31.04-70.180.059.21-80.080.0000.00.86-95.520.00.0000.0000.098.59774.020.03.97367.060.01.150.00.075.11-96.490.0
20Q2 (2)284.16139.450.013.15139.930.0000.0-18.2410.280.0297.31139.470.0000.019.19190.690.00.0000.0000.011.28-83.060.00.85-87.390.01.1513.860.02139.76320.790.0
20Q1 (1)-720.350.00.0-32.930.00.000.00.0-20.330.00.0-753.280.00.000.00.0-21.160.00.00.000.00.000.00.066.580.00.06.740.00.01.010.00.0-969.120.00.0

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