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)0.8122.73-0.30-0.740-0.300.5100.6122.0-0.202.9210.73-0.520-0.3201.82-4.710.11-8.3350.31-67.22
2023 (9)0.66-80.36-0.90-0.2600.65225.0-0.2400.5-73.68-0.0702.64-71.26-1.780-1.601.918.520.12-29.41153.49-7.72
2022 (8)3.360-2.280-2.8700.201.0801.9-17.39-0.3209.17-11.41-0.600.09-78.571.7618.920.1713.33166.340
2021 (7)-0.10-0.7701.61-36.11-0.130-0.8702.3-30.09-0.23010.35-37.040.1700.4201.4819.350.1550.0-4.880
2020 (6)-0.740-7.002.52-22.22-0.130-7.7403.29-16.07-0.19016.44-15.06-0.040-0.1401.2418.10.111.11-61.670
2019 (5)0.79-42.752.8103.24500.00.1503.603.92101.03-0.86019.3699.93-0.0403.92170.341.050.960.09-43.7515.61-70.02
2018 (4)1.3835.29-3.1700.540-0.150-1.7901.95137.8-1.3409.68103.561.64192.861.45625.01.04-11.110.1623.0852.08-23.42
2017 (3)1.02-56.6-0.580-0.8100.1233.330.44-58.10.82-34.4-0.0604.76-32.920.56-48.150.2-76.471.17-7.140.13-7.1468.00-34.89
2016 (2)2.35-30.47-1.300.4600.09-80.01.05-58.821.2511.61-0.0907.0921.611.08-10.740.85-32.541.261.610.14-22.22104.44-17.19
2015 (1)3.3873.33-0.830-1.0900.4560.712.5525400.01.12-53.330.0980.05.83-47.71.21-2.421.26-3.081.246.90.1812.5126.1269.45
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)-0.4-168.97-110.530.24271.43151.06-0.0294.5993.75-0.18-280.0-146.15-0.16-136.3675.760.11-70.27120.0-0.04-33.3355.562.04-69.078.7-0.137.1481.16-0.0561.5492.540.44-2.22-6.380.02-33.33-33.33-97.56-158.870
24Q3 (19)0.58-17.14627.27-0.1422.2256.25-0.37-1750.0-8.820.1300.0190.910.44-15.38202.330.37428.57362.5-0.0325.086.366.60381.46278.41-0.14-55.5676.67-0.13-30.069.770.45-2.17-2.170.030.00.0165.71-7.67190.39
24Q2 (18)0.71100.0-35.19-0.1821.74-1000.0-0.0294.1266.67-0.0570.59-25.00.52273.33-52.730.0716.67-70.83-0.0450.0-115.381.379.36-73.92-0.0940.081.25-0.1-150.068.750.460.0-6.120.030.00.0179.491253.85-66.76
24Q1 (17)-0.0763.1641.67-0.2351.06-76.92-0.34-6.25-175.56-0.17-143.59-141.46-0.354.55-20.00.0620.0-53.85-0.0811.11-700.01.259.48-47.49-0.1578.26-1400.0-0.0494.0377.780.46-2.13-4.170.030.00.0-15.56057.22
23Q4 (16)-0.19-72.73-129.23-0.47-46.8867.36-0.325.8876.810.39454.5530.0-0.66-53.4916.460.05-37.5-87.8-0.0959.0930.771.14-34.35-88.2-0.69-15.0-27.78-0.67-55.81-13.560.472.17-2.080.030.0-25.00.00100.00
23Q3 (15)-0.11-110.19-105.98-0.32-1700.0-6.67-0.34-466.6759.04-0.11-175.0-450.0-0.43-139.09-127.920.08-66.67-89.19-0.22-184.62-181.481.74-66.81-88.58-0.6-25.0-93.55-0.43-34.38-714.290.46-6.120.00.030.0-25.0-183.33-133.95-156.79
23Q2 (14)1.081000.0-21.170.02115.38106.67-0.06-113.33-100.0-0.04-109.76-300.01.1540.02.80.2484.62-27.270.262700.0189.665.25120.16-16.13-0.48-4700.0-500.0-0.32-77.78-288.240.492.0813.950.030.0-25.0540.001585.0152.26
23Q1 (13)-0.12-118.4676.0-0.1390.9743.480.45132.61171.430.4136.67555.56-0.2568.3565.750.13-68.29-69.05-0.0192.3194.122.39-75.39-63.82-0.0198.15-103.12-0.1869.49-140.00.480.020.00.03-25.0-25.0-36.36035.27
22Q4 (12)0.65-64.67828.57-1.44-380.0-289.19-1.38-66.27-218.970.31600.0185.71-0.79-151.3-163.330.41-44.59-28.07-0.13-148.15-208.339.69-36.47-19.91-0.54-74.19-107.69-0.59-942.86-195.00.484.3523.080.040.033.330.00-100.0-100.0
22Q3 (11)1.8434.31508.89-0.30.0-700.0-0.83-2666.67-6.41-0.02-200.0-109.521.5443.93485.00.74124.24105.560.27193.1181.8215.26143.66133.1-0.31-287.5-342.860.07-58.82-81.080.466.9824.320.040.00.0322.8150.8659.53
22Q2 (10)1.37374.098.55-0.3-30.4362.96-0.0395.24-103.30.02122.22140.01.07246.58991.670.33-21.43-71.79-0.29-70.59-203.576.26-5.03-68.42-0.08-125.0-134.780.17-62.22750.00.437.519.440.040.033.33214.06481.0327.2
22Q1 (9)-0.5-814.29-19.05-0.2337.84-165.71-0.63-154.31-290.91-0.0974.29-250.0-0.73-143.33-942.860.42-26.32110.0-0.17-241.6745.166.59-45.52101.430.32223.0818.520.45325.087.50.42.5614.290.0433.330.0-56.18-276.5715.73
21Q4 (8)0.07115.560.0-0.37-840.077.441.16248.7281.25-0.35-266.67-294.44-0.325.080.890.5758.3314.00.12136.36271.4312.1084.8944.25-0.26-271.43-135.14-0.2-154.05-155.560.395.4118.180.03-25.050.031.82155.15222.73
21Q3 (7)-0.45-165.2257.940.05106.17101.62-0.78-185.71-202.630.21520.0184.0-0.4-233.3390.360.36-69.23-5.26-0.33-217.86-94.126.55-66.99-0.27-0.07-130.4365.00.371750.0294.740.372.7819.350.0433.3333.33-57.69-134.2891.91
21Q2 (6)0.69264.2923.21-0.81-331.43-14.080.91175.76911.11-0.05-183.33-110.42-0.12-71.4320.01.17485.091.80.28190.32255.5619.83505.8237.510.23-14.81179.310.02-91.67106.90.362.8620.00.03-25.050.0168.29352.44-90.98
21Q1 (5)-0.42-700.0-40.00.35121.34122.290.33-48.44-67.960.06-66.67-76.0-0.0795.5496.260.2-60.0-81.48-0.31-342.8638.03.27-60.98-87.820.27-63.51193.10.24-33.331300.00.356.0620.690.04100.0100.0-66.67-776.1935.56
20Q4 (4)0.07106.540.0-1.6446.750.00.64-15.790.00.18172.00.0-1.5762.170.00.531.580.0-0.0758.820.08.3927.830.00.74470.00.00.36289.470.00.336.450.00.02-33.330.09.86101.380.0
20Q3 (3)-1.07-291.070.0-3.08-333.80.00.76744.440.0-0.25-152.080.0-4.15-2666.670.00.38-37.70.0-0.175.560.06.56-54.490.0-0.231.030.0-0.1934.480.00.313.330.00.0350.00.0-713.33-138.210.0
20Q2 (2)0.56286.670.0-0.7154.780.00.09-91.260.00.4892.00.0-0.1591.980.00.61-43.520.0-0.1864.00.014.42-46.320.0-0.290.00.0-0.29-1350.00.00.33.450.00.020.00.01866.671904.440.0
20Q1 (1)-0.30.00.0-1.570.00.01.030.00.00.250.00.0-1.870.00.01.080.00.0-0.50.00.026.870.00.0-0.290.00.0-0.020.00.00.290.00.00.020.00.0-103.450.00.0

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