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)-71.730-4.6400000-76.37000-1.1500.0000028.5614.613.011.012.42-10.7-211.030
2023 (9)81.3340.03-5.60000075.73155.2400-3.3500.0000024.92-50.52.98-13.372.71-2.87265.70158.79
2022 (8)58.080-28.410000029.67000-28.4600.0000050.34173.443.44-4.182.79-1.06102.670
2021 (7)-15.2701.68000-0.050-13.59000-2.400.0000018.4160.513.591.132.822.92-61.520
2020 (6)-18.820-11.74000-0.130-30.56000-1.3300.0000011.474.273.55-2.472.747.87-105.970
2019 (5)-43.7803.35-74.25000.170-40.430001.73-94.120.0000011.015.183.6489.582.549.01-254.830
2018 (4)133.5728.7513.01000-0.070146.5800029.400.000009.55-10.911.927.262.3371.32967.9029.41
2017 (3)103.74120.91-182.34000-0.350-78.6000-0.5700.0000010.72-34.791.7911.881.36138.6747.95196.41
2016 (2)46.960-45.520003.7701.4400021.5600.0000016.44-4.751.64.580.5739.02252.340
2015 (1)-150.190-250.64000-0.660-400.83000-6.3200.0000017.26-2.431.534.790.4113.89-782.240
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)63.35137.14619.07-0.9956.9661.6300000062.36136.07900.960000.52135.14123.850.00000005.81-9.2266.480.774.056.940.4944.12-19.67896.04139.29390.23
24Q3 (19)-170.59-309.72-38870.45-2.3-49.35-995.24000000-172.89-316.65-75269.57000-1.48-190.2-338.710.00000006.4-6.02-0.780.74-1.33-2.630.34-58.02-50.0-2280.61-334.68-40995.57
24Q2 (18)81.34277.48-15.0-1.54-910.5328.0400000079.8274.85-14.7000-0.51-264.5267.310.00000006.81-28.54-10.280.750.00.00.813.8512.5971.80334.52-7.99
24Q1 (17)-45.83-620.2-94.110.19107.36128.79000000-45.64-832.58-88.050000.31114.22240.910.00000009.53173.0729.130.754.170.00.7827.8713.04-414.38-326.71-54.8
23Q4 (16)8.811902.27443.83-2.58-1128.5789.880000006.232608.7126.09000-2.18-451.6191.650.00000003.49-45.89-89.520.72-5.26-13.250.61-10.29-12.86182.783177.583829.77
23Q3 (15)0.44-99.54-64.52-0.2190.1991.700000100.00.23-99.75117.830000.62139.74168.130.00000006.45-15.02-7.460.761.33-13.640.68-5.56-2.865.58-99.47-61.55
23Q2 (14)95.69505.2911.75-2.14-224.24-226.6300000100.093.55485.467.13000-1.56-609.09-45.790.00000007.592.8578.590.750.0-8.540.724.354.351056.18494.56-28.95
23Q1 (13)-23.61-1557.4122.34-0.6697.4168.1200000-100.0-24.27-1.6325.25000-0.2299.1640.540.00000007.38-77.8426.80.75-9.64-17.580.69-1.430.0-267.69-5855.2734.66
22Q4 (12)1.6230.65102.44-25.5-907.91-3248.150000100.00-23.88-1751.1663.64000-26.12-2770.33-2635.920.000000033.3377.76762.690.83-5.68-6.740.70.01.454.65-67.93100.38
22Q3 (11)1.24-98.55-97.67-2.53-249.7-132.11000-0.04-33.33-100.0-1.29-101.48-102.47000-0.9114.9569.260.00000006.9764.044.610.887.32-3.30.71.450.014.50-99.02-98.25
22Q2 (10)85.63381.68389.191.69181.6476.04000-0.03-142.8657.1487.32368.93404.78000-1.07-189.19-130.140.00000004.25-26.98-18.110.82-9.89-7.870.690.0-2.821486.63462.86440.91
22Q1 (9)-30.454.27-210.42-2.07-355.56-307.00000.07075.0-32.4750.56-213.81000-0.37-135.9290.80.00000005.8250.7828.190.912.252.250.690.0-4.17-409.7066.47-191.52
21Q4 (8)-66.48-224.75-84.820.81174.31133.750000100.0100.0-65.67-225.8-71.150001.03134.8180.470.00000003.86-19.9253.170.89-2.20.00.69-1.43-2.82-1222.06-247.45-39.97
21Q3 (7)53.29279.97446.94-1.09-213.54-17.2000-0.0271.43-128.5752.2282.2420.44000-2.96-183.38-572.730.00000004.82-7.139.30.912.253.410.7-1.410.0828.77290.05423.2
21Q2 (6)-29.61-207.56-539.970.96-4.0-54.5000-0.07-275.072.0-28.65-200.42-424.10003.55188.311083.330.00000005.1914.3253.10.890.00.00.71-1.395.97-436.08-197.42-420.74
21Q1 (5)27.53176.546.791.0141.67109.510000.04500.0-33.3328.53174.3586.84000-4.02-214.06-4566.670.00000004.5480.16294.780.890.00.00.721.419.09447.64151.27-53.12
20Q4 (4)-35.97-134.180.0-2.4-158.060.0000.0-0.01-114.290.0-38.37-135.540.0000.0-1.28-190.910.00.0000.0000.02.52-42.860.00.891.140.00.711.430.0-873.06-240.470.0
20Q3 (3)-15.36-328.230.0-0.93-144.080.0000.00.07128.00.0-16.29-284.280.0000.0-0.44-246.670.00.0000.0000.04.4130.090.00.88-1.120.00.74.480.0-256.43-288.610.0
20Q2 (2)6.73-73.890.02.11120.080.0000.0-0.25-516.670.08.84-42.110.0000.00.3233.330.00.0000.0000.03.39194.780.00.890.00.00.671.520.0135.96-85.760.0
20Q1 (1)25.780.00.0-10.510.00.000.00.00.060.00.015.270.00.000.00.00.090.00.00.000.00.000.00.01.150.00.00.890.00.00.660.00.0954.810.00.0

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