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)3.46-30.52-0.60-3.8300.04-33.332.86-44.250.851316.67-0.3104.591437.531.9-49.473.170.960.69.090.010.091.53-31.99
2023 (9)4.98-29.160.150-5.6700.06-70.05.135030.00.06-99.150.14366.670.30-98.663.76-49.933.14-58.190.555.770.010.0134.5953.93
2022 (8)7.0360.5-6.9300.9700.200.1-97.487.022240.00.03022.291952.427.5136.557.5167.260.52-1.890.010.087.440.41
2021 (7)4.38-28.9-0.410-2.640-0.1203.97-10.790.3-83.33-0.0101.09-86.15.566.674.4986.310.538.160.010.087.08-58.86
2020 (6)6.160-1.710-4.260-0.0304.45449.381.81100.00.04-87.57.821158.883.340.432.41-33.790.4919.510.01-50.0211.680
2019 (5)-2.7903.60-1.520-0.3600.8100.15275.00.3200.62383.652.35-32.083.6425.090.41241.670.020.0-68.550
2018 (4)-1.290-2.90-0.4400.01-66.67-4.1900.04-80.95-0.0500.13-82.853.467.452.9172.190.1250.00.02-33.33-42.300
2017 (3)-1.80-0.660-7.1900.030-2.4600.2140.0-0.0700.750.683.220.311.69-31.850.0814.290.03-25.0-100.000
2016 (2)7.52817.07-0.7304.210-0.1206.79944.620.15650.0-0.4900.74426.643.2168.062.4832.620.070.00.040.0290.35601.08
2015 (1)0.820-0.170-1.8900.0400.6500.02-50.0-0.2200.14-46.751.91144.871.8753.280.07-22.220.04100.041.410
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)0.7-9.09-62.57-0.25-2600.0-733.33-0.2193.4490.50.01200.0107.690.45-42.31-75.540.240.0700.0-0.26-333.33-2700.03.60-30.43884.711.95509.38-27.512.02445.9516.760.166.676.6700032.11-78.32-67.72
24Q3 (19)0.77-62.986.940.01106.25150.0-3.2-1423.819.86-0.01-133.33-108.330.78-59.3811.430.2433.332300.0-0.06-300.033.335.1712.072046.550.321500.0-39.620.375.71-66.670.150.07.14000148.08-64.4157.08
24Q2 (18)2.082180.017.51-0.1620.0-1700.0-0.210.0-90.910.03200.00.01.92740.07.870.180.01700.00.03400.050.04.62-14.871640.00.02105.26-88.240.35-16.67218.180.150.015.38000416.002471.2-43.59
24Q1 (17)-0.1-105.35-116.39-0.2-566.67-205.26-0.2190.5-205.00.01107.69-80.0-0.3-116.3-137.50.18500.01700.0-0.01-200.0-105.05.421383.732052.41-0.38-114.13-202.70.42-75.72121.050.150.015.38000-17.54-117.64-109.2
23Q4 (16)1.87159.72-35.29-0.03-50.025.0-2.2137.75-22.78-0.13-208.33-186.671.84162.86-35.440.03200.00.00.01111.11200.00.3751.6422.052.69407.55-7.881.7355.86-23.450.157.1415.3800099.4772.69-17.74
23Q3 (15)0.72-59.32-60.22-0.02-300.099.63-3.55-3127.27-296.130.12300.050.00.7-60.67119.230.010.0-99.85-0.09-550.0-106.290.24-9.16-99.670.53211.76-75.911.11909.09-56.640.147.697.6900057.60-92.19-14.4
23Q2 (14)1.77190.1625.530.01-94.74100.72-0.11-155.086.590.03-40.0150.01.78122.58800.00.010.0-75.00.02-90.0101.440.275.31-48.610.17-54.05-91.580.11-42.11-94.270.130.00.0000737.50286.89972.25
23Q1 (13)0.61-78.89-32.970.19575.0480.00.2111.11-88.760.05-66.6766.670.8-71.93-6.980.01-66.67-80.00.22100.000.25-15.87-78.090.37-87.330.00.19-91.59-75.320.130.00.0000190.6257.6488.53
22Q4 (12)2.8959.672.48-0.0499.27-130.77-1.8-199.45-6100.00.1587.5150.02.85178.3-3.390.03-99.56-25.0-0.01-100.7-105.880.30-99.59-29.872.9232.7335.812.26-11.7236.970.130.00.0000120.9279.71-23.67
22Q3 (11)1.8128.37-10.4-5.45-292.09-18066.671.81320.73159.930.08233.33233.33-3.64-18300.0-282.916.8917125.034350.01.43202.881291.6773.4514131.7429208.212.28.9111.682.5633.3364.10.130.00.000067.29-2.17-43.71
22Q2 (10)1.4154.95127.42-1.39-2680.0-1058.33-0.82-146.07-1271.43-0.06-300.0-50.00.02-97.67-96.00.04-20.0-66.67-1.390-761.90.52-55.1-74.582.02445.9590.571.92149.35120.690.130.0-7.1400068.78-31.9812.05
22Q1 (9)0.91-67.73184.26-0.05-138.4687.181.785833.33535.710.03-50.0142.860.86-70.85158.50.0525.0-58.330-100.0100.01.15169.25-58.240.37-82.798.820.77-53.3387.80.130.00.0000101.11-36.18150.56
21Q4 (8)2.8239.6-52.360.13533.33148.150.03100.99100.610.06200.0-45.452.9548.24-47.790.04100.0-88.240.17241.67142.860.4370.33-89.912.159.144.881.655.7736.360.130.08.33000158.4332.55-64.41
21Q3 (7)2.02225.81-28.62-0.0375.097.41-3.02-4414.29-32.46-0.06-50.00.01.99298.019.160.02-83.33-97.73-0.12-157.1463.640.25-87.66-97.821.9785.8553.911.5679.3147.170.13-7.148.33000119.5394.71-50.16
21Q2 (6)0.62157.41186.11-0.1269.23-138.710.07-75.0103.23-0.0442.8642.860.5134.01221.950.120.01100.00.21177.78-34.382.03-26.23894.921.06211.7676.670.87112.2190.00.147.6916.6700061.39130.69135.81
21Q1 (5)-1.08-118.2442.55-0.39-44.4433.90.28105.69-94.52-0.07-163.64-600.0-1.47-126.0240.490.12-64.71-78.95-0.27-485.71-1250.02.75-34.92-88.170.34-83.41153.970.41-66.12356.250.138.338.33000-200.00-144.930
20Q4 (4)5.92109.190.0-0.2776.720.0-4.92-115.790.00.11283.330.05.65238.320.00.34-61.360.00.07121.210.04.23-63.240.02.0560.160.01.2114.150.00.120.00.0000.0445.1185.590.0
20Q3 (3)2.83493.060.0-1.16-474.190.0-2.28-5.070.0-0.0614.290.01.67507.320.00.888700.00.0-0.33-203.120.011.505536.60.01.28113.330.01.06253.330.00.120.00.0000.0239.83239.90.0
20Q2 (2)-0.7261.70.00.31152.540.0-2.17-142.470.0-0.07-600.00.0-0.4183.40.00.01-98.250.00.321700.00.00.20-99.120.00.6195.240.00.3287.50.00.120.00.0000.0-171.4300.0
20Q1 (1)-1.880.00.0-0.590.00.05.110.00.0-0.010.00.0-2.470.00.00.570.00.0-0.020.00.023.270.00.0-0.630.00.0-0.160.00.00.120.00.000.00.00.000.00.0

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