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)25.91-15.13-31.3200.810-2.090-5.41024.79157.420019.56120.4121.3614.2921.3724.6811.64-3.80.180.078.07-24.77
2023 (9)30.53-8.87-7.290-22.8600.17-61.3623.24-9.759.63-22.460.01-83.338.88-5.8818.69-33.5117.14-38.9212.1-1.310.18-21.74103.7725.61
2022 (8)33.5-7.66-7.750-20.3300.44-27.8725.7545.6412.42-45.930.0609.43-37.4128.11-19.1128.06-9.9812.2617.770.2343.7582.61-4.95
2021 (7)36.2890.95-18.60-3.2900.61017.68022.9734.88-1.14015.07-2.2534.75114.7731.17118.1210.4123.490.16128.5786.924.26
2020 (6)19.025.66-19.9103.050-0.280-0.91017.03122.03-0.02015.4169.4416.18156.0114.29112.658.4310.920.070.083.37-20.66
2019 (5)15.1241.57-4.030-3.360-0.53011.09670.147.67-2.91-0.0409.10-6.086.3218.576.724.357.6-6.630.07250.0105.0743.64
2018 (4)10.68-35.78-9.240-11.4700.4801.44-89.797.9-20.840.03-25.09.69-14.775.33-33.546.44-33.138.140.740.02-33.3373.15-21.97
2017 (3)16.63-33.05-2.520-11.020-0.47014.1191.459.9817.550.04-66.6711.3628.998.02-28.019.63-5.228.08-11.790.03-50.093.74-26.86
2016 (2)24.8410.84-17.470-12.620-0.1607.37-55.368.49101.180.12200.08.8193.4411.1422.6910.168.329.16-6.240.060.0128.179.87
2015 (1)22.4146.09-5.90-7.0200.130.016.51125.854.22-17.740.0404.55-15.439.08-9.569.38-5.739.775.390.06-72.73116.6647.84
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)7.4176.43-37.42-3.1579.03-114.29-8.75-341.92-257.14-0.82-6.49-845.454.26139.37-58.925.81-14.3193.020-100.0-100.017.46-5.5576.324.71-31.44-23.795.6910.739.462.950.68-4.840.040.0-20.085.3764.84-47.87
24Q3 (19)4.2-52.978.53-15.02-416.15-983.53-1.98-125.5288.1-0.77-308.11-613.33-10.82-279.73-294.256.78-19.67161.780.01-96.88018.48-35.98120.246.8734.1824.915.14-0.58-14.052.931.031.030.04-20.0-33.3351.79-52.9119.63
24Q2 (18)8.9366.2916.73-2.9171.6139.757.76105.84585.00.37142.53184.626.02223.36113.488.44125.07337.310.32200.03100.028.87112.05262.955.129.8744.235.17-3.7222.82.91.4-2.680.050.025.0109.9869.573.94
24Q1 (17)5.37-54.65-25.21-10.25-597.28-281.043.77253.88273.73-0.87-890.91-314.29-4.88-147.06-208.693.7524.5878.57-0.32-3300.0-3100.013.6237.5249.04.66-24.635.075.3731.6287.112.86-7.74-8.330.050.025.064.86-60.4-45.53
23Q4 (16)11.84205.9417.34-1.47-186.4728.29-2.4585.28-10.360.11-26.6737.510.3786.1828.983.0116.2210.260.0100.09.9017.979.066.1812.36-0.84.08-31.77-7.93.16.9-0.640.05-16.67-16.67163.76278.323.51
23Q3 (15)3.87-49.41-51.991.7135.2215.65-16.64-940.08.220.1515.38-44.445.5797.52-15.482.5934.2-6.160-100.0-100.08.395.54.365.554.93-23.615.9842.04-29.812.9-2.68-7.640.0650.00.043.29-59.09-37.05
23Q2 (14)7.656.55-35.17-4.83-79.55-79.55-1.626.27-0.630.13161.9-43.482.82-37.19-69.051.93-8.1-48.120.01200.00.07.96-12.94-24.853.552.9-55.684.2146.69-49.882.98-4.49-3.250.040.0-20.0105.81-11.143.39
23Q1 (13)7.18-28.84101.69-2.69-31.22-73.55-2.172.25-234.78-0.21-362.5-50.04.49-44.15123.382.1-23.08-34.58-0.01-200.0-200.09.140.66-8.423.45-44.62-48.282.87-35.21-57.163.120.06.850.04-33.33-20.0119.07-10.19223.43
22Q4 (12)10.0925.19-22.27-2.05-39.4630.98-2.2287.76-57.450.08-70.37125.08.0422.0-19.682.73-1.09-34.690.01-66.670.09.0812.89-24.26.23-13.47-13.114.43-48.0-35.423.12-0.6414.710.060.0-25.0132.5992.8-1.32
22Q3 (11)8.06-31.69-6.93-1.4745.3583.48-18.13-1040.25-2453.520.2717.3980.06.59-27.662845.832.76-25.81-51.060.03200.0102.548.04-24.03-41.57.2-10.11-28.58.521.43-2.963.141.9519.850.0620.0100.068.77-32.8-9.23
22Q2 (10)11.8231.46-5.45-2.69-73.5547.25-1.59-198.76-208.160.23264.29-90.849.11353.2323.443.7215.89-56.440.010.00.010.596.09-46.198.0120.09-22.988.425.37-8.73.085.4818.920.050.066.67102.34177.99-3.07
22Q1 (9)3.56-72.5765.58-1.5547.814.911.61214.18160.75-0.1456.2591.912.01-79.92286.543.21-23.21-30.520.010.00.09.98-16.69-28.496.67-6.97-6.196.7-2.336.012.927.3518.220.05-37.5150.036.81-72.650.86
21Q4 (8)12.9849.8830.45-2.9766.63-106.25-1.41-98.5961.48-0.32-313.33-150.010.014270.8317.634.18-25.891.70.01100.850.011.98-12.87-5.797.17-28.848.456.86-21.8778.182.723.8217.750.08166.67300.0134.3777.35-16.54
21Q3 (7)8.66-30.61201.74-8.9-74.513.16-0.71-148.3-123.20.15-94.02171.43-0.24-103.2596.25.64-33.9646.11-1.18-11900.0-11900.013.75-30.1311.8210.07-3.17100.68.78-4.57109.552.621.1621.860.030.050.075.77-28.2467.9
21Q2 (6)12.48480.47104.93-5.1-212.8827.661.47155.47129.692.51245.09248.617.381319.23868.758.5484.8560.230.010.0108.3319.6740.99-6.8410.446.27191.329.245.57149.322.594.8628.860.0350.050.0105.58332.65-0.83
21Q1 (5)2.15-78.392288.89-1.63-13.1926.91-2.6527.6-188.04-1.73-370.31-150.720.52-93.89124.34.6212.4123.860.010.0-85.7113.959.76-19.537.1147.2157.616.3264.16145.912.476.9326.670.020.00.024.40-84.841131.05
20Q4 (4)9.95246.690.0-1.4484.330.0-3.66-219.610.00.64404.760.08.51234.650.04.116.480.00.010.00.012.713.410.04.83-3.780.03.85-8.110.02.317.440.00.020.00.0161.00256.790.0
20Q3 (3)2.87-52.870.0-9.19-30.350.03.06378.120.0-0.21-129.170.0-6.32-558.330.03.86-27.580.00.01108.330.012.29-41.790.05.0240.620.04.1913.550.02.156.970.00.020.00.045.13-57.620.0
20Q2 (2)6.096666.670.0-7.05-216.140.00.64-78.740.00.72204.350.0-0.9655.140.05.3342.90.0-0.12-271.430.021.1221.780.03.5729.350.03.6943.580.02.013.080.00.020.00.0106.475270.750.0
20Q1 (1)0.090.00.0-2.230.00.03.010.00.0-0.690.00.0-2.140.00.03.730.00.00.070.00.017.340.00.02.760.00.02.570.00.01.950.00.00.020.00.01.980.00.0

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