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)4.17-41.76-0.360-3.560-0.0603.8101.58-56.35006.93-43.05-2.860-2.9206.16-5.521.19-1.6594.131.62
2023 (9)7.16-4.15-10.920-3.680-0.020-3.7603.62-53.530012.16-56.620.3155.0006.5213.191.210.8392.63-11.96
2022 (8)7.47-24.24-5.330-10.520-0.0602.1492.797.7924.040028.0425.880.2-94.080.14-95.215.76-1.21.23.45105.215.74
2021 (7)9.869.19-8.7508.020-0.2301.11-84.176.2820.540.010.022.2816.773.38-14.862.9213.185.833.551.166.4299.502.47
2020 (6)9.0315.47-2.020-2.4900.31-20.517.0141.335.21116.180.01-66.6719.08157.423.97-42.632.58-45.115.63-3.431.09-0.9197.1044.4
2019 (5)7.8282.28-2.860-10.4200.3904.9602.41-13.930.0307.41-17.746.92-1.284.7-10.985.83249.11.16.867.2425.08
2018 (4)4.292.14-6.5906.79698.82-0.020-2.302.872.84-0.0209.0128.687.01221.565.28190.111.6713.611.0333.7753.76-48.03
2017 (3)4.285.02-2.5800.850-0.0701.6201.62-76.62007.00-81.462.18-33.741.82-33.091.4741.350.77450.0103.4577.73
2016 (2)2.27-29.28-7.210-1.840-0.020-4.9406.93607.140037.77569.383.29-22.772.72-20.471.0416.850.14250.058.21-21.12
2015 (1)3.21-24.65-2.6104.20-0.1700.6-85.150.9811.36005.640.344.268.43.4231.540.895.950.040.073.79-39.72
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)1.5163.16-12.79-2.31-214.36-13.79-8.59-231.75-750.50100.00-0.81-131.27-161.290.3228.0-49.210.01200.005.6128.45-37.53-0.2973.39-2800.0-0.3662.89-227.271.44-7.1-10.560.27-12.9-12.9111.1173.4916.93
24Q3 (19)0.57-50.0-25.972.02617.95166.896.52808.73204.76-0.08-700.0-33.332.59245.33215.110.25-41.86-56.9-0.01004.37-41.35-48.91-1.09-39.74-153.49-0.97-42.65-130.951.55-2.52-3.730.310.03.3364.04-31.4623.93
24Q2 (18)1.1420.0-55.98-0.39-221.8892.22-0.92-58.6241.4-0.01-133.33-120.00.75-40.94130.990.43-27.12-70.750007.45-29.01-58.68-0.78-13.04-250.0-0.6826.09-244.681.591.27-3.050.313.333.3393.44-6.56-13.05
24Q1 (17)0.95-44.77-54.550.32115.76137.21-0.5842.5734.090.030400.01.27509.683.250.59-6.35-37.2300010.5016.81-12.66-0.69-6800.0-400.0-0.92-736.36-1940.01.57-2.48-4.850.3-3.230.0100.005.23-4.31
23Q4 (16)1.72123.38-41.5-2.0332.78-5.73-1.01-380.95-114.890100.0100.0-0.3186.22-130.390.638.62-66.490008.995.06-60.23-0.0197.6794.44-0.1173.8131.251.610.02.550.313.333.3395.0383.88-44.73
23Q3 (15)0.77-70.27-37.4-3.0239.72-38.53-0.2186.6216.0-0.06-220.0-500.0-2.257.02-136.840.58-60.54-73.640008.55-52.57-74.1-0.43-182.69-230.77-0.42-189.36-200.01.61-1.8315.830.30.00.051.68-51.91-34.88
23Q2 (14)2.5923.9285.0-5.01-482.56-294.49-1.57-78.4122.280.05600.0600.0-2.42-296.75-1961.541.4756.38-31.3100018.0450.05-45.890.52126.0979.310.47840.034.291.64-0.6118.840.30.00.0107.472.8455.83
23Q1 (13)2.09-28.919.42-0.8655.21-1820.0-0.88-87.2388.69-0.0166.6750.01.2320.59-37.240.94-50.0-39.7400012.02-46.8-50.840.23227.784.550.05131.25-44.441.655.116.20.30.00.0104.50-39.22-0.97
22Q4 (12)2.94139.022.44-1.9211.93-29.73-0.47-88.0-106.61-0.03-200.0-121.431.02207.37-26.621.88-14.5522.0800022.60-31.615.33-0.18-38.46-114.29-0.16-14.29-117.21.5712.959.790.30.03.45171.93116.6658.75
22Q3 (11)1.23-12.14-44.34-2.18-71.656.44-0.2587.62-130.49-0.010.075.0-0.95-830.77-691.672.22.838.3600033.03-0.931.51-0.13-144.83-125.49-0.14-140.0-138.891.390.72-4.790.30.03.4579.3515.06-24.24
22Q2 (10)1.4-26.7-26.32-1.27-2640.061.16-2.0274.04-1542.86-0.0150.085.710.13-93.37109.492.1437.1838.9600-100.033.3336.3245.450.2931.82-50.00.35288.89-61.961.38-2.82-6.120.30.03.4568.97-34.65-2.72
22Q1 (9)1.91-33.45-33.680.05103.38102.99-7.78-209.42-15460.0-0.02-114.2992.311.9641.0161.981.561.3-2.500024.4524.811.250.22-82.54-78.850.09-90.32-87.321.42-0.7-3.40.33.453.45105.52-2.56-9.5
21Q4 (8)2.8729.86-11.15-1.4836.4812.947.11767.074343.750.14450.0366.671.391258.33-9.151.54-3.14-12.500-100.019.59-22.0-7.271.26147.06-27.590.93158.33-31.111.43-2.05-0.690.290.03.57108.303.42.94
21Q3 (7)2.2116.32-24.83-2.3328.75-215.350.82485.71177.36-0.0442.86-100.0-0.1291.24-102.421.593.25112.00-100.0025.129.61142.140.51-12.07-63.310.36-60.87-58.141.46-0.684.290.290.07.41104.7447.74-9.87
21Q2 (6)1.9-34.03-12.04-3.27-95.81-151.540.14380.0122.58-0.0773.08-40.0-1.37-213.22-259.31.54-3.7523.20.010022.924.2715.50.58-44.23-32.560.9229.5873.581.470.08.090.290.07.4170.90-39.2-29.1
21Q1 (5)2.88-10.84311.43-1.671.76-62.14-0.05-131.2594.79-0.26-966.67-174.291.21-20.92466.671.6-9.099.590-100.0021.984.02-17.961.04-40.2310500.00.71-47.41573.331.472.082.080.293.577.41116.6010.82159.85
20Q4 (4)3.239.860.0-1.7-184.160.00.16115.090.00.03250.00.01.53-69.150.01.76134.670.00.0100.021.13103.680.01.7425.180.01.3556.980.01.442.860.00.283.70.0105.21-9.460.0
20Q3 (3)2.9436.110.02.02255.380.0-1.06-70.970.0-0.0260.00.04.96476.740.00.75-40.00.0000.010.37-47.720.01.3961.630.00.8662.260.01.42.940.00.270.00.0116.2116.210.0
20Q2 (2)2.16208.570.0-1.3-26.210.0-0.6235.420.0-0.05-114.290.00.86360.610.01.25-14.380.0000.019.84-25.930.00.868700.00.00.53453.330.01.36-5.560.00.270.00.0100.00122.860.0
20Q1 (1)0.70.00.0-1.030.00.0-0.960.00.00.350.00.0-0.330.00.01.460.00.000.00.026.790.00.0-0.010.00.0-0.150.00.01.440.00.00.270.00.044.870.00.0

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