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)315.7973.52-160.660-107.6406.011903.33155.13120.1111.3335.164.67018.7211.03240.3334.96259.1544.7660.3813.951.9256.198.2425.9
2023 (9)181.99-58.83-111.510-97.500.3-97.2270.48-79.5282.37-0.24-3.39016.86-2.63178.07-12.64179.02-20.8852.995.331.2341.3878.03-51.03
2022 (8)442.07111.74-97.930-146.73010.78-6.75344.14150.5682.5739.74-9.29017.3237.65203.84-11.94226.2521.1850.318.190.87-8.42159.3478.72
2021 (7)208.78-28.13-71.430-139.7011.5631.21137.35-8.3959.092.39-6.69012.5821.97231.48-27.73186.71-23.946.59.180.9511.7689.16-11.37
2020 (6)290.5113.35-140.580-106.1208.81-71.36149.9332.7257.71-32.073.29010.32-26.24320.32-12.24245.34-13.1942.5913.910.8518.06100.6025.89
2019 (5)256.3-18.87-143.330-94.78030.76112.72112.97-53.8284.9632.5-0.92013.998.96364.9923.26282.6315.9737.3931.930.7216.1379.91-31.03
2018 (4)315.910.05-71.30-95.86014.46-47.93244.61-2.9364.12-13.84-1.13012.84-8.36296.12-7.73243.7-6.1828.3424.850.62100.0115.863.76
2017 (3)315.7631.58-63.770-81.6027.7716.05251.9910.1274.4283.71-2.5014.0167.19320.9314.97259.7614.2722.79.560.3119.23111.6715.54
2016 (2)239.98-17.93-11.140-86.4023.93-17.85228.843.8240.51-3.98-2.1608.3810.95279.140.94227.33-5.8920.7213.850.2630.096.65-14.08
2015 (1)292.4148.52-71.990-68.7029.137.81220.4255.0542.19-18.392.6507.55-33.09276.5531.27241.5724.2818.210.50.242.86112.4820.54
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)160.81193.88159.150.05100.17100.25-0.5798.9-256.2512.97169.6670.88160.85461.54282.8925.63-28.883.310.36-90.27-91.0914.07-26.01.4583.817.436.0686.7630.8674.7417.1415.0327.720.5527.9127.91153.95954.8957.55
24Q3 (19)-14.7-138.44-137.86-29.7955.7921.0-52.045.16-46.76-18.62-1459.12-44.45-44.49-52.62-4072.3236.0442.7987.123.7988.24259.2219.02-17.2234.5978.01100.54100.8566.347.411.3714.94.211.690.43-2.2726.47-18.01-128.12-133.95
24Q2 (18)38.24-70.91-0.78-67.39-6.06-112.12-54.87-34193.7510.841.37-86.69-76.86-29.15-142.92-530.5825.243.46.050.3425.93112.5522.986.49-20.8938.9-1.7941.3544.98-26.421.714.31.928.580.44-10.283.3364.03-63.16-16.31
24Q1 (17)131.45111.85208.86-63.54-217.07-188.95-0.160.052.9410.2935.573315.6267.9161.65230.1424.41-1.6168.460.27-93.32104.721.5855.5336.0439.61-49.8721.1761.1123.0885.814.034.557.510.4913.95133.33173.8177.8788.47
23Q4 (16)62.0559.8-38.31-20.0446.86-31.76-0.1699.55-500.07.59158.8850.8942.013650.89-50.7924.8128.8217.814.04292.23-6.0513.87-1.83-5.279.02103.4516.4649.65-16.623.3813.420.64.60.4326.47104.7697.7284.23-48.24
23Q3 (15)38.830.75-54.31-37.71-18.7-18.36-35.4642.3832.92-12.89-317.74-21.831.12-83.46-97.8919.26-19.08-13.281.03138.01159.5414.13-51.35-14.2538.8441.13-30.0759.5361.07-26.8913.341.295.450.3441.6761.953.04-30.68-41.16
23Q2 (14)38.54-9.45-68.86-31.77-44.47-51.57-61.54-18000.0-17.925.921950.0-55.696.77-67.09-93.4123.864.2524.93-2.7152.79-158.4129.0583.1347.5227.52-15.82-31.836.9612.37-25.2713.170.925.870.2414.294.3576.51-17.03-61.59
23Q1 (13)42.56-57.69-67.94-21.99-44.5826.43-0.34-950.099.18-0.32-106.36-110.8120.57-75.9-80.014.49-31.2-28.44-5.74-233.4965.2115.868.37-20.6432.69-51.82-18.4832.89-18.27-40.3413.051.715.240.210.0-4.5592.22-51.15-52.94
22Q4 (12)100.5818.3631.07-15.2152.2641.990.04100.08100.285.03147.54-11.7585.3760.7168.9821.06-5.18103.684.3348.55331.1814.64-11.1984.7467.8522.1613.540.24-50.58-21.6512.831.427.10.210.0-12.5188.78109.4456.4
22Q3 (11)84.98-31.3311.32-31.86-52.0-97.4-52.86-1.2856.97-10.58-179.1929.2353.12-48.32-11.7622.2116.59-7.61-1.73-137.28-186.0716.48-16.3-17.8955.5437.65-3.7681.4264.6254.7612.651.698.960.21-8.7-16.090.14-54.75-23.88
22Q2 (10)123.75-6.79456.12-20.9629.88-346.91-52.19-25.13-5452.1313.36351.35127.99102.79-0.08360.6219.05-5.9367.114.64128.12284.8619.69-1.4774.6740.350.62-20.1349.46-10.2867.0912.440.328.170.234.550.0199.181.64336.89
22Q1 (9)132.7673.046.78-29.89-14.0-22.6-41.71-195.61-2230.172.96-48.07-80.2102.87103.6255.720.2595.8452.14-16.5-787.1-281.0619.98152.2677.4740.1-32.92-36.8255.137.343.7312.43.518.680.22-8.33-8.33195.9662.3540.39
21Q4 (8)76.740.52-10.19-26.22-62.45-591.82-14.1188.51-17537.55.7138.1350.450.52-16.08-38.1310.34-56.99-5.14-1.86-192.54-291.757.92-60.5311.1559.783.59-28.7151.36-2.38-26.1811.983.198.120.24-4.09.09120.701.9314.23
21Q3 (7)76.34319.6823.01-16.14-244.1478.8-122.85-12969.15-15.14-14.95-355.126.7460.2252.64527.5624.04110.8864.212.01180.0824.8420.0778.04102.7257.7114.23-30.5552.6177.74-10.3411.610.968.40.258.78.7118.41240.8332.84
21Q2 (6)-34.75-138.42-223.31-4.6980.7666.6-0.9447.49-30.565.86-60.8-42.61-39.44-159.69-378.9311.4-14.35-38.48-2.5142.03-191.9411.270.11-23.0450.52-20.4-32.4629.6-44.31-40.6711.50.799.420.23-4.1721.05-84.08-160.24-280.78
21Q1 (5)90.455.85-21.21-24.38-543.2747.68-1.79-2137.5-230.6614.95294.4637.9266.07-19.09-3.1213.3122.11-2.35-4.33-546.39-114.3611.2657.999.1863.47-24.31-19.2353.15-23.6-20.9111.412.9810.880.249.0914.29139.5832.1-5.53
20Q4 (4)85.4537.690.0-3.7995.020.0-0.0899.930.03.79123.640.081.66679.970.010.9-25.550.00.97-39.750.07.13-28.010.083.850.90.069.5718.560.011.083.450.00.22-4.350.0105.6618.540.0
20Q3 (3)62.06120.230.0-76.14-442.310.0-106.7-14719.440.0-16.03-257.00.0-14.08-199.580.014.64-20.990.01.61-41.030.09.90-32.410.083.111.10.058.6817.620.010.711.90.00.2321.050.089.1491.660.0
20Q2 (2)28.18-75.450.0-14.0469.870.0-0.72-152.550.010.21-5.810.014.14-79.270.018.5335.950.02.73235.150.014.6542.020.074.8-4.810.049.89-25.760.010.512.140.00.19-9.520.046.51-68.520.0
20Q1 (1)114.80.00.0-46.60.00.01.370.00.010.840.00.068.20.00.013.630.00.0-2.020.00.010.310.00.078.580.00.067.20.00.010.290.00.00.210.00.0147.750.00.0

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