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)-1.810-0.520-9.7800.020-2.3303.52222.94007.58234.498.11-16.2211.5913.961.67-26.110.050.0-13.600
2023 (9)11.72-63.491.30-14.6400013.02-50.611.09-78.33002.27-56.69.68-76.6210.17-69.942.26-0.440.050.093.915.76
2022 (8)32.167.19-5.740-17.680-0.05026.36111.735.0356.7005.225.6941.4197.6633.8371.292.275.090.0525.088.801.51
2021 (7)19.214.15-6.750-6.050-0.39012.4523.393.21-49.69004.94-54.2520.955.719.7529.852.16-6.090.04-20.087.47-8.68
2020 (6)16.8254.74-6.730-9.3800.06-40.010.0934.06.38109.180010.8146.6119.82146.8215.21129.072.311.110.050.095.79-22.81
2019 (5)10.8738.83-3.340-1.7900.1-81.487.5303.05-70.7007.37-69.228.03-18.646.64-24.292.0710.70.05-37.5124.0969.89
2018 (4)7.8350.29-10.6101.34-74.620.540-2.78010.41550.620023.95400.659.8755.688.77106.351.87-6.50.0860.073.04-11.68
2017 (3)5.21-18.08-8.3905.28604.0-0.070-3.1801.6-22.33004.78-26.96.340.794.25-13.092.04.710.05-16.6782.70-10.8
2016 (2)6.3625.2-5.2900.750001.07-9.322.06-38.51006.54-48.496.2934.44.899.891.9117.90.06-25.092.7112.24
2015 (1)5.08-13.46-3.90-1.5800.0860.01.18-73.063.35151.880012.70140.84.68-1.474.453.971.625.880.08-20.082.60-16.84
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)6.05162.31-45.89-0.49-345.45-88.46-8.83-374.22-6.640.050400.05.56156.62-49.081.58203.851336.3600013.54220.771226.822.15-31.0916.223.88291.92228.810.36-5.26-29.410.010.00.0142.35120.23-78.35
24Q3 (19)-9.71-730.52-535.43-0.11-108.15-105.533.225466.67152.270100.0-100.0-9.82-439.79-332.70.52-21.21-28.770004.22-25.62-42.123.1296.2345.120.99-63.06-69.820.38-15.56-33.330.010.00.0-703.62-1534.66-1317.93
24Q2 (18)1.54396.77152.21.35206.31250.0-0.0698.5433.33-0.07-275.0-250.02.89401.04201.40.66-13.16560.00005.67-19.5574.191.5927.23.252.68-33.6654.020.45-8.16-22.410.010.00.049.04618.27138.74
24Q1 (17)0.31-97.23-75.4-1.27-388.46-139.62-4.1150.36-4010.00.04300.0500.0-0.96-108.79-231.510.76590.91375.00007.05590.91578.571.25-32.43-69.734.04242.371.510.49-3.92-19.670.010.00.06.83-98.96-75.07
23Q4 (16)11.18401.35165.56-0.26-113.0767.9-8.28-34.42-149.40.01-50.0133.3310.92158.77221.180.11-84.93-71.050001.02-86.01-51.341.85-13.95-61.861.18-64.02-70.130.51-10.53-19.050.010.00.0657.651038.35617.01
23Q3 (15)2.23175.59-83.581.991890.0220.61-6.16-6744.4456.530.02200.0100.04.22248.07-64.630.73630.0-53.50007.29766.3711.252.1539.61-77.183.2888.51-59.10.57-1.72-6.560.010.00.057.77145.63-63.24
23Q2 (14)-2.95-334.13-133.560.1118.87103.77-0.0910.018.18-0.02-100.050.0-2.85-490.41-146.420.1-37.5-96.270000.84-18.98-88.61.54-62.71-92.341.74-56.28-88.870.58-4.9211.540.010.00.0-126.61-562.22-332.77
23Q1 (13)1.26-70.07-77.13-0.5334.5717.19-0.196.99-25.0-0.0166.67-200.00.73-78.53-85.010.16-57.89-60.00001.04-50.46-53.434.13-14.85-41.173.980.76-36.120.61-3.1722.00.010.00.027.39-70.14-66.49
22Q4 (12)4.21-69.0-51.39-0.8150.9111.96-3.3276.5741.55-0.03-400.082.353.4-71.5-56.070.38-75.8-60.420002.10-68.01-70.074.85-48.5183.023.95-50.7539.580.633.2826.00.010.00.091.72-41.64-64.62
22Q3 (11)13.5854.49167.32-1.6537.74-91.86-14.17-12781.82-7357.890.01125.0-66.6711.9394.3182.71.57-41.4286.90006.56-11.2663.819.42-53.1612.148.02-48.6936.860.6117.3119.610.010.00.0157.18188.9697.4
22Q2 (10)8.7959.53124.23-2.65-314.06-327.42-0.11-37.5-22.22-0.04-500.063.646.1426.0886.062.68570.0332.260007.39231.1299.9320.11186.47216.1915.63150.88150.880.524.0-8.770.010.00.054.39-33.46-5.51
22Q1 (9)5.51-36.37257.79-0.6430.4385.32-0.0898.590.00.01105.88107.144.87-37.08272.70.4-58.33-50.00002.23-68.16-62.447.02164.9198.316.23120.1429.250.50.0-13.790.010.00.081.75-68.47187.19
21Q4 (8)8.6670.4778.19-0.92-6.9879.65-5.68-2889.47-5580.0-0.17-666.67-112.57.7483.412176.470.9614.29-76.70007.0175.1-76.122.65-68.45-30.452.83-51.710.350.5-1.96-13.790.010.00.0259.28225.6381.92
21Q3 (7)5.0829.5948.97-0.86-38.7156.35-0.19-111.1196.590.03127.27-50.04.2227.88193.060.8435.48-54.10004.008.31-67.358.432.0879.495.86-5.9463.230.51-10.53-10.530.010.00.079.6238.33-2.63
21Q2 (6)3.92154.5515.29-0.6285.78-158.33-0.09-12.584.75-0.1121.43-1200.03.3217.024.430.62-22.5675.00003.69-37.79705.026.3679.66-13.356.2329.2517.550.57-1.72-3.390.010.00.057.56102.22-0.11
21Q1 (5)1.54-68.31-70.1-4.363.540-0.0820.097.43-0.14-75.0-1500.0-2.82-929.41-154.760.8-80.58122.220005.94-79.76108.533.54-7.09-11.284.8270.9237.710.580.03.570.010.00.028.47-80.03-77.5
20Q4 (4)4.8642.520.0-4.52-129.440.0-0.198.210.0-0.08-233.330.00.34-76.390.04.12125.140.0000.029.34139.410.03.81-18.590.02.82-21.450.00.581.750.00.010.00.0142.5274.290.0
20Q3 (3)3.410.290.0-1.97-720.830.0-5.58-845.760.00.06500.00.01.44-54.430.01.832187.50.0000.012.262570.540.04.68-36.240.03.59-32.260.00.57-3.390.00.010.00.081.7741.90.0
20Q2 (2)3.4-33.980.0-0.2400.0-0.5981.030.00.010.00.03.16-38.640.00.08-77.780.0000.00.46-83.880.07.3483.960.05.351.430.00.595.360.00.010.00.057.63-54.460.0
20Q1 (1)5.150.00.000.00.0-3.110.00.00.010.00.05.150.00.00.360.00.000.00.02.850.00.03.990.00.03.50.00.00.560.00.00.010.00.0126.540.00.0

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