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)63.663.28-46.180-16.80-0.27017.481204.4836.92-31.570028.18-26.623.54-30.8721.04-23.3840.462.90.92-1.08101.9912.03
2023 (9)61.64-11.49-60.30-10.310-0.2801.34-64.9253.95-12.120.01-50.038.39-9.3234.05-21.7827.46-22.5639.3214.640.9317.7291.04-7.78
2022 (8)69.6424.27-65.8202.65-52.34-0.303.82061.391.690.02-75.042.34-16.3643.5342.0235.4637.4434.313.310.79-7.0698.710.26
2021 (7)56.0424.45-56.8305.56-35.94-0.120-0.79060.3726.690.08166.6750.622.7830.6537.4425.844.7830.2712.740.854.9498.45-0.56
2020 (6)45.0327.13-48.6808.6800.160-3.65047.6578.00.03049.2548.122.341.6817.8260.5426.857.190.818.099.013.15
2019 (5)35.42-2.02-28.310-12.620-0.0807.11026.77-29.42-0.1033.25-25.9715.74-14.3611.1-28.3425.0514.230.751.3595.991.33
2018 (4)36.15-7.78-44.340-5.3700.3140.91-8.19037.9343.95-0.85044.9233.9918.3813.615.4921.321.93-3.560.74-2.6394.73-12.35
2017 (3)39.245.56-36.770-0.600.22144.442.4315.7126.35244.440033.52174.3316.1851.6412.7743.022.749.70.7672.73108.0820.8
2016 (2)26.93-14.78-24.8304.5200.09-66.672.1-88.467.65-52.60.24012.22-55.1410.67-6.978.93-9.5220.736.580.44-6.3889.47-15.66
2015 (1)31.62.6-13.40-14.5400.27-27.0318.2016.14-45.47-0.01027.24-46.3111.47-9.49.87-18.2319.453.570.47-6.0106.087.97
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)20.2417.7412.13-12.2620.5410.12-3.45-1226.9239.58-0.11056.07.98353.4180.957.03-34.18-31.0800-100.022.27-29.76-22.655.2-17.59-35.84.43-21.17-26.179.78-2.1-3.650.244.354.35140.0729.0727.11
24Q3 (19)17.19305.42-10.47-15.43-94.33-34.06-0.2696.3496.380100.0-100.01.76147.57-77.1110.6852.14-4.3900031.7049.346.746.3116.64-37.45.622.0-33.969.99-2.920.810.234.550.0108.52310.035.41
24Q2 (18)4.24-80.722.17-7.9424.7450.13-7.11-19.1-203.34-0.44-257.14-2100.0-3.7-132.3468.567.02-42.46-54.8600021.23-43.14-53.545.41-18.15-29.05.510.73-18.6110.29-1.155.760.220.0-8.3326.47-80.626.76
24Q1 (17)21.9921.838.65-10.5522.6545.14-5.97-4.55-39.160.28212.0286.6711.44159.411032.6712.219.61-28.360-100.0037.3329.67-26.676.61-18.4-19.885.47-8.83-11.4910.412.569.350.22-4.350.0136.5823.957.43
23Q4 (16)18.05-5.99-33.64-13.64-18.5130.3-5.7120.58-135.95-0.25-278.57-212.54.41-42.65-42.210.2-8.68-44.720.010028.79-3.07-40.248.1-19.64-30.896.0-29.49-31.5810.152.4211.910.230.09.52110.207.04-26.87
23Q3 (15)19.2362.6518.37-11.5127.734.71-7.19-204.51-236.430.14800.0275.07.69165.34645.3911.17-28.17-41.8800029.70-35.0-38.5810.0832.28-23.058.5125.7-24.629.911.8515.370.23-4.1715.0102.95315.2727.45
23Q2 (14)4.15-79.5-63.24-15.9217.21-32.676.88260.372746.15-0.0286.67-166.67-11.77-1265.35-1557.7515.55-8.6934.5200100.045.69-10.2541.837.62-7.64-29.96.779.55-24.19.732.2115.70.249.0920.024.79-80.5-61.51
23Q1 (13)20.24-25.5935.48-19.231.74-15.7-4.29-77.27-6228.57-0.15-87.511.761.01-86.76160.1217.03-7.740.1600-100.050.915.6930.118.25-29.615.366.18-29.53-4.639.524.9615.670.224.7622.22127.14-15.6326.71
22Q4 (12)27.267.6945.22-19.57-11.0-122.39-2.42-145.9219.33-0.080.0-900.07.63641.13-23.1618.45-4.0175.3800-100.048.17-0.3744.2411.72-10.5346.138.77-22.3228.229.075.5913.940.215.05.0150.6986.5520.68
22Q3 (11)16.2243.678.13-17.63-46.926.925.272126.92251.0-0.08-366.67-33.33-1.41-98.5964.2119.2266.262.730100.0048.3550.08-15.2413.120.5239.3611.2926.5745.688.592.1411.990.20.0-4.7680.7825.42-15.83
22Q2 (10)11.29-24.4318.59-12.027.825.09-0.26-471.43-102.110.03117.65200.0-0.7157.7489.0811.56-4.86-34.06-0.03-160.0032.22-17.66-47.210.8738.8347.898.9237.6540.038.412.1913.960.211.11-9.0964.40-35.81-5.49
22Q1 (9)14.94-20.2316.81-16.62-88.86-27.260.07102.33123.33-0.17-1800.0-112.5-1.68-116.92-522.2212.1515.49-10.790.05400.0-28.5739.1317.17-24.647.83-2.3732.946.48-5.2633.888.233.3913.20.18-10.0-18.18100.34-19.65-3.27
21Q4 (8)18.7324.8720.37-8.853.54-8.37-3.014.0445.260.01116.670.09.93352.0333.4710.52-43.7712.030.010033.40-41.45-0.528.02-14.6815.46.84-11.7424.597.963.7812.110.2-4.76-4.76124.8730.112.72
21Q3 (7)15.057.5634.77-18.94-18.23-6.46-3.49-128.26-154.19-0.06-700.0-200.0-3.9439.3840.8418.716.7322.2100057.04-6.51-5.969.427.8959.867.7521.6669.967.673.9313.460.21-4.550.095.9740.83-0.58
21Q2 (6)9.52-25.570.63-16.02-22.66-2.2312.354216.6765.550.01112.50.0-6.5-2307.41-4.6717.5328.716.240-100.0-100.061.0217.51-15.877.3524.7936.116.3731.6139.397.381.5113.020.220.010.068.15-34.3-18.6
21Q1 (5)12.79-17.844.03-13.06-60.84-83.68-0.394.53-215.38-0.08-900.0-200.0-0.27-103.63-115.2513.6245.05110.840.070051.9354.6767.115.89-15.2545.074.84-11.8450.787.272.3912.540.224.7615.79103.73-14.6715.18
20Q4 (4)15.5639.80.0-8.1254.360.0-5.48-185.090.00.01-83.330.07.44211.710.09.39-38.670.0000.033.57-44.650.06.9518.20.05.4920.390.07.15.030.00.210.00.0121.5625.930.0
20Q3 (3)11.1317.650.0-17.79-13.530.06.44-13.670.00.06500.00.0-6.66-7.250.015.31-7.210.00-100.00.060.66-16.370.05.888.890.04.56-0.220.06.763.520.00.215.00.096.5315.310.0
20Q2 (2)9.466.530.0-15.67-120.390.07.462769.230.00.01-87.50.0-6.21-450.850.016.5155.420.00.0300.072.53133.410.05.433.00.04.5742.370.06.531.080.00.25.260.083.72-7.040.0
20Q1 (1)8.880.00.0-7.110.00.00.260.00.00.080.00.01.770.00.06.460.00.000.00.031.070.00.04.060.00.03.210.00.06.460.00.00.190.00.090.060.00.0

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