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)-0.2704.570-7.530-0.3604.3465.797.95269.77-0.07022.11291.37-2.2800.0301.55.630.0860.0-16.770
2023 (9)7.640-6.8800.540-0.0300.7602.1561.65-1.2605.65144.41-4.670-3.1701.4223.480.05150.00.000
2022 (8)-10.6804.64-31.66-2.2400.410-6.0401.33107.81002.3142.58-2.130-3.6701.15-3.360.02100.00.000
2021 (7)-1.606.790-2.350-0.6605.19111.840.6428.0001.6256.77-2.800.240.01.196.250.010.0-111.110
2020 (6)3.51-69.77-1.0601.280-0.0702.4500.5-39.76001.03-28.87-0.2500.24-52.941.12-10.40.01-50.0256.20-60.72
2019 (5)11.610-12.230-0.320-0.050-0.6200.83196.43001.45346.560.34-57.50.51-69.461.2550.60.02-33.33652.250
2018 (4)-0.2102.38-28.530.8100.09-18.182.1700.28-41.67000.33-37.330.8-11.111.6717.610.832.470.03-40.0-8.300
2017 (3)-6.3203.33332.47-3.0700.11-42.11-2.9900.4833.33000.5247.620.9-57.351.42-57.490.81-16.490.0566.67-277.190
2016 (2)-9.8100.770-3.5800.19-71.64-9.0400.36-94.66000.35-92.482.11-67.743.34-27.230.97-2.020.030-226.040
2015 (1)16.65131.25-1.270-2.3700.6791.4315.38489.276.741042.37004.681174.776.5445.334.5934.210.99-7.4800298.3986.08
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)-1.417.16-50.54-1.09-121.5484.04-0.1392.12-104.58-0.22-100.0-124.18-2.49-173.8967.913.1926.09134.5600028.1315.3106.640.49162.03141.18-0.21-520.070.830.27-34.153.850.02-33.33-33.33-1750.00-407.40
24Q3 (19)-1.69-125.33-156.065.06345.6339.39-1.6542.91-302.44-0.11-266.6789.523.37219.9313.472.53532.54960.000100.024.40366.65970.05-0.79-8.2229.460.05-75.0121.740.410.02.50.03200.00-344.90-185.1211.16
24Q2 (18)-0.75-120.95-125.86-2.06-177.4445.65-2.89-0.7-495.89-0.030-116.67-2.81-145.03-215.730.4-78.26-41.180100.005.23-81.27-46.17-0.7341.641.60.21100.0120.20.412.57.890.01-50.00.0-120.97-113.520
24Q1 (17)3.58484.95-43.352.66138.952318.18-2.87-201.06-9.540-100.0100.06.24180.41-2.951.8435.292528.57-0.070027.92105.13338.28-1.25-5.04-13.64-0.0297.2298.370.453.858.110.02-33.33100.0895.0000
23Q4 (16)-0.93-40.91-27.4-6.83-288.15-243.222.84792.68191.320.91186.67121.95-7.76-361.28-185.291.362620.0806.670100.0013.613287.071620.76-1.19-6.25-750.0-0.72-213.0467.710.26-35.0136.360.030200.00.00100.00
23Q3 (15)-0.66-122.7688.853.63195.78-59.71-0.41-156.1687.23-1.05-683.33-3600.02.97433.71-3.880.05-92.65-93.98-1.26000.40-95.86-90.79-1.1210.4-600.0-0.2376.77-144.230.45.268.110-100.0-100.0-388.24040.98
23Q2 (14)2.9-54.11166.21-3.79-3545.45-535.630.73127.86-82.70.18357.14800.0-0.89-113.8474.640.68871.43300.00009.711096.24572.0-1.25-13.64-50.6-0.9919.511.980.382.711.760.010.000.0000
23Q1 (13)6.32965.751758.820.11105.53103.37-2.6215.76-1771.43-0.07-117.07-16.676.43336.4320.210.07-53.33-61.110000.812.65-64.81-1.1-685.71-10.0-1.2344.84-29.470.37236.3612.120.010.000.0000
22Q4 (12)-0.7387.6758.05-1.99-122.09-119.8-3.113.12-788.570.411266.67167.21-2.72-188.03-132.730.15-81.93-61.540000.79-81.88-79.09-0.1412.588.33-2.23-528.85-792.00.11-70.27-62.070.010.00.00.00100.0100.0
22Q3 (11)-5.92-35.16-165.479.01935.63719.09-3.21-176.07-441.490.0350.0150.03.09188.03373.450.83388.241085.710004.37202.03469.47-0.1680.7282.80.52151.49-3.70.378.8223.330.0100-657.780-147.77
22Q2 (10)-4.38-1388.24-43900.00.87126.69111.314.223114.29749.230.02133.33150.0-3.51-20.2154.30.17-5.566.250001.45-37.36-14.26-0.8317.0-25.76-1.01-6.32-1018.180.343.0313.330000.000-100.0
22Q1 (9)0.34119.54-85.59-3.26-132.44-197.6-0.1460.093.89-0.0690.16-220.0-2.92-135.14-151.230.18-53.85500.00002.31-38.99710.0-1.016.67-9900.0-0.95-280.0-493.750.3313.7913.790-100.000.00100.0-100.0
21Q4 (8)-1.7421.97-5900.010.05813.64230.59-0.35-137.23-6.06-0.61-916.67-2133.338.31835.4170.680.39457.14178.570003.78393.38273.41-1.2-29.03-400.0-0.25-146.3-180.650.29-3.330.00.0100-3480.00-1210.85-69700.0
21Q3 (7)-2.23-22400.0-337.251.1114.3182.090.94244.62-75.13-0.06-50.00.0-1.1385.2938.920.07-56.25-63.160000.77-54.52-48.63-0.93-40.91-2225.00.54390.91871.430.30.07.14000-265.48-10984.52-9.31
21Q2 (6)0.01-99.58103.12-7.69-330.24-1608.89-0.6571.62-282.35-0.04-180.060.0-7.68-234.74-897.40.16433.3377.780001.69491.78134.16-0.66-6500.0-186.960.11168.75-26.670.33.45-6.250002.44-99.87103.58
21Q1 (5)2.367766.67-45.243.349.87243.97-2.29-593.94-14.50.0566.6705.785.67186.430.03-78.57-57.140000.28-71.88-62.19-0.01-102.597.37-0.16-151.610.00.290.03.570001815.3836207.69-49.46
20Q4 (4)0.03105.880.03.04326.870.0-0.33-108.730.00.03150.00.03.07265.950.00.14-26.320.0000.01.01-32.130.00.41100.00.00.31542.860.00.293.570.0000.05.00102.060.0
20Q3 (3)-0.51-59.380.0-1.34-197.780.03.782323.530.0-0.0640.00.0-1.85-140.260.00.19111.110.0000.01.49107.30.0-0.0482.610.0-0.07-146.670.00.28-12.50.0000.0-242.86-256.70.0
20Q2 (2)-0.32-107.420.0-0.4580.60.0-0.1791.50.0-0.100.0-0.77-138.690.00.0928.570.0000.00.72-4.450.0-0.2339.470.00.15193.750.00.3214.290.0000.0-68.09-101.90.0
20Q1 (1)4.310.00.0-2.320.00.0-2.00.00.000.00.01.990.00.00.070.00.000.00.00.750.00.0-0.380.00.0-0.160.00.00.280.00.000.00.03591.670.00.0

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