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)0.95-60.42-1.730-0.7500.33725.0-0.7800000-0.000-0.1900.42-19.230.010.000220.93-51.21
2023 (9)2.42.130.080-0.5100.0402.4822.170000-0.000-0.0200.52-55.930.01-50.000452.83131.23
2022 (8)2.3511650.0-0.320-0.410-1.0802.036666.670.010000.1000.04-33.331.1840.480.020.000195.838320.83
2021 (7)0.0200.01-90.0-0.460-0.0300.0300000-0.0000.0600.8490.910.02-60.0002.330
2020 (6)-0.4800.1-90.00.59168.18-0.040-0.3800.02100.0000.21131.91-0.3900.44-40.540.05-16.6700-97.960
2019 (5)-1.0301.000.220-0.030-0.0300.01-85.71000.09-94.350.0900.7400.06100.000-128.750
2018 (4)-0.020-0.030-0.20-0.130-0.0500.07600.0001.59730.45-0.760-5.400.030.0000.000
2017 (3)-0.22000-0.430-0.030-0.2200.010000.190-0.470-6.9900.030.0000.000
2016 (2)1.6523.1300-0.890-0.101.65-58.540000-0.000-0.960-9.100.03-25.0000.000
2015 (1)1.3402.6480.82-5.040-0.0903.9800.01-80.0000.10-76.49-0.2500.71-29.70.04100.000178.670
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)0.19-52.50.0-0.5357.26-478.570100.0100.00.353600.0600.0-0.3459.52-203.03000000-0.0000-0.0528.57-400.00.23666.6764.2900000082.61-93.8-39.13
24Q3 (19)0.41900.0-68.75-1.24-1966.670-0.340.028.57-0.010.00.0-0.84-2000.0-165.62000000-0.0000-0.07-75.0-600.00.03160.0-90.910000001333.330243.75
24Q2 (18)0.02-94.12-92.0-0.06-160.0-250.0-0.5-1100.0-194.34-0.0100-0.04-109.09-113.79000000-0.0000-0.04-33.33-300.0-0.05-122.73-266.670000000.00-100.0-100.0
24Q1 (17)0.3478.95-49.250.1-28.57190.910.05107.94400.00-100.000.4433.33-21.43000000-0.0000-0.03-200.0-400.00.2257.141000.0000000154.5513.88-95.39
23Q4 (16)0.19-85.16114.180.140-33.33-0.63-50.0-137.280.05600.0104.670.33-74.22129.2000000-0.0000-0.010.0-200.00.14-57.58-46.15000000135.71-65.01126.33
23Q3 (15)1.28412.0-0.780-100.0100.0-0.42-179.25-10.53-0.01080.01.28341.389.4000000-0.0000-0.010.0-150.00.331000.0-28.26000000387.88-53.4538.31
23Q2 (14)0.25-62.69-61.540.04136.36109.760.535200.0198.1500100.00.29-48.2120.8300-100.0000-0.000-100.0-0.01-200.083.330.0350.0-76.92000000833.33-75.1266.67
23Q1 (13)0.67150.0-61.49-0.11-152.3800.01-99.41100.850100.0-100.00.56149.56-67.82000000-0.00000.010.0-83.330.02-92.31-94.120000003350.00750.0554.6
22Q4 (12)-1.34-203.8836.490.21275.0600.01.69544.7423.36-1.07-2040.0-5250.0-1.13-196.5845.6700100.0000-0.000100.00.01-50.0120.00.26-43.48-48.000-100.0000-515.38-283.78-24.57
22Q3 (11)1.2998.4644.94-0.1270.73-340.0-0.3829.6344.93-0.05-400.00.01.17387.524.470-100.0-100.0000-0.00-100.0-100.00.02133.33-50.00.46253.85206.67000000280.43-43.91-52.74
22Q2 (10)0.65-62.6480.56-0.410-412.5-0.5454.240-0.01-125.050.00.24-86.21-14.290.01000000.3700-0.06-200.0-500.00.13-61.76230.000-100.0000500.00-2.30
22Q1 (9)1.74182.4697.730-100.00-1.18-186.13-3.510.04300.0-20.01.74183.6597.730100.00000-0.00100.000.06220.0-25.00.34-32.021.430-100.0-100.0000511.76223.768.65
21Q4 (8)-2.11-337.08-4320.00.03-40.0400.01.37298.55179.59-0.0260.050.0-2.08-321.28-5300.0-0.01-200.0-200.0000-0.49-176.96-198.53-0.05-225.044.440.5233.332.040.0100.0000-413.73-169.73-4237.25
21Q3 (7)0.89147.22178.760.05162.5-37.5-0.690-253.33-0.05-150.000.94235.71189.520.01000000.64000.04500.0157.140.15250.0350.00-100.0-100.0000593.3300
21Q2 (6)0.36-59.09-14.29-0.080-900.00100.00-0.02-140.000.28-68.18-34.88000000-0.0000-0.01-112.590.91-0.1-135.71-433.330.010.00.00000.00-100.0-100.0
21Q1 (5)0.881660.0388.890100.0-100.0-1.14-332.65-216.670.05225.000.882100.0340.00-100.0-100.0000-0.00-100.0-100.00.08188.89166.670.28-42.861033.330.010.00.0000303.452934.480
20Q4 (4)0.05104.420.0-0.01-112.50.00.498.890.0-0.0400.00.04103.810.00.0100.0000.00.5000.0-0.09-28.570.00.49916.670.00.010.00.0000.010.0000.0
20Q3 (3)-1.13-369.050.00.08700.00.00.4500.0000.0-1.05-344.190.0000.0000.0-0.0000.0-0.0736.360.0-0.06-300.00.00.010.00.0000.00.00-100.00.0
20Q2 (2)0.42133.330.00.01-50.00.00100.00.0000.00.43115.00.00-100.00.0000.0-0.00-100.00.0-0.118.330.00.03200.00.00.010.00.0000.01050.0000.0
20Q1 (1)0.180.00.00.020.00.0-0.360.00.000.00.00.20.00.00.010.00.000.00.00.340.00.0-0.120.00.0-0.030.00.00.010.00.000.00.00.000.00.0

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