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)2.36-65.8-2.150-0.3400.83107.50.21-92.361.0311.96-0.0701.7948.67-10.730-9.0702.36-13.240.38-7.320.000
2023 (9)6.9-10.27-4.150-5.4100.473.912.75-53.630.92-23.33-0.0701.21-16.81-1.5600.5-45.052.72-6.850.4117.14190.083.32
2022 (8)7.69478.2-1.760-9.6400.23-70.895.93202.551.2-18.37-0.2501.45-4.971.63-3.550.91-47.42.92-3.950.35-14.63183.97616.52
2021 (7)1.33-86.260.63-77.09-2.400.7901.96-84.231.47-40.73-0.1901.53-52.11.6901.7303.04-2.880.41-25.4525.68-99.44
2020 (6)9.6845.132.750-6.810-0.53012.43121.572.4865.33-0.103.19133.79-6.70-3.4703.13-3.40.55-8.334609.522961.5
2019 (5)6.670-1.060-4.630-0.305.6101.547.06-0.201.3655.412.71-35.170.59-81.093.2424.140.61.69150.560
2018 (4)-2.10-2.8102.32-83.50.290-4.9101.02-62.91-0.3300.88-68.854.1803.1202.6112.50.599.26-33.230
2017 (3)-4.120-8.83014.0687.47-0.630-12.9502.75-61.7-0.202.82-61.68-0.50-2.3702.32-6.070.54-47.57-840.820
2016 (2)3.6610.57-9.2207.5206.120.7841.82-5.5607.1846.830.2307.3538.131.33-65.540.58-78.62.473.351.03134.0989.7150.14
2015 (1)3.31353.42-5.6602.4514.490.55-22.54-2.3504.89361.32-0.2205.32355.553.86-27.442.71-53.22.3914.90.44144.4459.75558.86
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)-1.01-138.4-123.6-1.15-11400.071.810.89183.96118.861.111010.0311.11-2.16-182.44-1180.00.2792.86-12.90.010-50.01.5851.39-2.44-5.19-185.16-273.38-5.2-271.43-938.710.590.0-7.810.090.0-10.00.000-100.0
24Q3 (19)2.631039.29232.91-0.0198.51-101.02-1.06-1.92-378.950.125.0-84.382.62375.7948.020.14-41.67-33.330100.0100.01.04-40.36-2.29-1.8213.33-970.59-1.41.41-1500.00.590.0-11.940.09-10.0-10.00.000-100.0
24Q2 (18)-0.28-127.45-124.14-0.67-103.03-346.67-1.04-219.5479.20.08117.78120.0-0.95-237.68-194.060.24-36.84-14.29-0.040.020.01.75-39.0125.69-2.1-30.43-2900.0-1.42-36.54-787.50.590.0-15.710.111.11-16.670.000-100.0
24Q1 (17)1.02-76.1752.24-0.3391.9162.920.87118.43-77.81-0.45-266.67-309.090.69245.0413.640.3822.58216.67-0.04-300.002.8777.15315.52-1.61-15.83-2400.0-1.04-267.74-1633.330.59-7.81-16.90.09-10.00.00.00-100.0-100.0
23Q4 (16)4.28441.7735.02-4.08-516.33-391.57-4.72-1342.117.990.27-57.81-63.510.2-88.7-91.450.3147.62-16.220.02150.0140.01.6251.63-6.58-1.39-717.65-298.570.62520.0426.320.64-4.48-9.860.10.00.0314.71246.57-38.45
23Q3 (15)0.79-31.9-48.030.98753.33271.930.38107.6117.510.64260.0306.451.7775.2586.320.21-25.0320.0-0.0420.033.331.07-23.28371.32-0.17-142.86-117.00.1162.5-90.00.67-4.29-6.940.1-16.6711.1190.80-48.348.13
23Q2 (14)1.1673.13-23.18-0.1583.15-650.0-5.0-227.55-449.45-0.4-263.64-471.431.01559.09-32.210.28133.33-56.92-0.05028.571.39101.63-51.35-0.07-200.0-110.0-0.16-166.67-328.570.7-1.41-5.410.1233.3350.0175.7694.123.59
23Q1 (13)0.67-78.86-55.03-0.89-7.23-161.763.92176.41372.22-0.11-114.868.33-0.22-109.4-119.130.12-67.57-7.690100.0100.00.69-60.17-11.520.07-90.0109.21-0.0668.42-300.00.710.0-5.330.09-10.012.590.54-82.29-47.74
22Q4 (12)3.17108.55922.58-0.83-45.6114.43-5.13-136.41-463.830.74338.71-36.212.34146.32454.550.37640.0-53.75-0.0516.67-25.01.74664.99-48.220.7-30.0284.21-0.19-119.0-173.080.71-1.39-6.580.111.1111.11511.29508.841730.75
22Q3 (11)1.520.66162.04-0.57-2750.0-278.12-2.17-138.46-429.27-0.31-342.86-156.360.95-36.24144.60.05-92.31-78.26-0.0614.290.00.23-92.08-75.281.042.86-30.071.01328.57-15.250.72-2.7-4.00.0912.5-10.083.98-50.5169.58
22Q2 (10)1.511.34-46.07-0.0294.1298.31-0.9136.8128.35-0.0741.67-120.01.4929.57-8.020.65400.096.97-0.07-16.67-75.02.86266.68151.490.7192.11-45.740.07133.33-93.40.74-1.33-3.90.080.0-20.0169.66-2.0716.95
22Q1 (9)1.49380.65122.39-0.3464.95-113.88-1.44-202.1332.39-0.12-110.3490.551.15274.24-63.140.13-83.758.33-0.06-50.0-20.00.78-76.6919.53-0.76-100.0-16.920.03-88.46103.950.75-1.32-1.320.08-11.11-27.27173.26520.37-71.56
21Q4 (8)0.31112.65-94.11-0.97-403.12-133.221.41443.9120.551.16110.91369.77-0.6669.01-108.070.8247.838.11-0.0433.33-33.333.35265.17-8.06-0.38-126.5791.720.26-77.97110.320.761.33-2.560.09-10.0-40.027.93123.140
21Q3 (7)-2.45-187.5-1733.330.32127.12-58.44-0.4167.7280.930.5557.14266.67-2.13-231.48-331.520.23-30.3-23.33-0.06-50.0-200.00.92-19.43-44.041.4310.85342.371.1811.32436.360.75-2.6-3.850.10.0-23.08-120.69-183.19-1009.2
21Q2 (6)2.8317.91211.11-1.18-148.16-447.06-1.2740.38-269.330.35127.56-38.61.62-48.0830.650.33175.0-72.27-0.0420.0-300.01.1474.28-79.331.29298.46318.641.06239.47562.50.771.32-1.280.1-9.09-28.57145.08-76.1874.09
21Q1 (5)0.67-87.26-80.122.45-16.1289.92-2.1368.95-247.92-1.27-195.35-388.643.12-61.8650.00.12-83.78-52.0-0.05-66.670.00.65-82.07-53.96-0.6585.8430.85-0.7669.8442.420.76-2.56-3.80.11-26.67-21.43609.0900
20Q4 (4)5.263406.670.02.92279.220.0-6.86-219.070.0-0.43-30.30.08.18789.130.00.74146.670.0-0.03-50.00.03.65122.240.0-4.59-677.970.0-2.52-1245.450.00.780.00.00.1515.380.00.00-100.00.0
20Q3 (3)0.15-83.330.00.77126.470.0-2.15-386.670.0-0.33-157.890.00.92-25.810.00.3-74.790.0-0.02-100.00.01.64-70.240.0-0.590.00.00.2237.50.00.780.00.00.13-7.140.013.27-84.070.0
20Q2 (2)0.9-73.290.00.34126.360.00.75-47.920.00.5729.550.01.24-40.380.01.19376.00.0-0.0180.00.05.51288.250.0-0.5937.230.00.16112.120.00.78-1.270.00.140.00.083.3300.0
20Q1 (1)3.370.00.0-1.290.00.01.440.00.00.440.00.02.080.00.00.250.00.0-0.050.00.01.420.00.0-0.940.00.0-1.320.00.00.790.00.00.140.00.00.000.00.0

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