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)0.650-2.6403.67-39.84-0.040-1.9900.03-70.0-0.0300.51-94.180.0300.85-48.170.24500.00.09800.055.080
2023 (9)-0.570-11.9206.10-0.080-12.4900.10-0.0108.700-0.401.6400.0433.330.010-33.730
2022 (8)-0.040-1.030-0.7700.010-1.0700000-0.000-0.160-0.4400.030.0000.000
2021 (7)0.180-5.710-0.6000-5.5300000-0.000-0.2600.4850.00.030.00035.290
2020 (6)-0.2302.170-1.1800.6101.9400.020003.120-0.3900.32-39.620.03-25.000-65.710
2019 (5)-2.770-3.970-1.780-0.60-6.7400000-0.000-0.5400.5300.0433.3300-485.960
2018 (4)-2.24023.06195.64-4.170-0.06020.82158.630.03200.0-0.0503.49213.95-0.990-3.5100.03-25.0000.000
2017 (3)0.2507.8149.2-3.5900.0208.05163.070.010001.110-1.21010.22239.530.04-20.0002.440
2016 (2)-0.0703.13179.46-1.70-0.0103.06446.430000-0.000-0.4503.01144.720.0525.000-2.290
2015 (1)-0.5601.12409.09-0.9500.0300.5655.560.02100.0-0.0301.72213.79-0.4101.23485.710.040.000-44.090
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)0.35800.0170.00.37145.1215.62-0.19-115.2-46.150.02140.0-60.00.72182.76500.00.010.00-0.04000.58-9.30-0.06-160.060.00.27167.51250.00.0814.29700.00-100.00100.000106.0
24Q3 (19)-0.05-135.71-123.81-0.8243.06-34.431.25-5.3681.25-0.05-200.0-400.0-0.8733.08-117.50.010.0-50.000100.00.64-8.33-85.580.1150.0433.33-0.4-185.11-175.470.070.0600.00.03-40.000.00-100.0-100.0
24Q2 (18)0.14-39.13-51.72-1.44-92.083.561.322.33-77.280.05183.330-1.3-150.084.650.010-87.50000.700-97.990.04180.0130.770.47-7.844.440.07133.33600.00.050400.023.73-44.29-61.54
24Q1 (17)0.23146.0140.35-0.75-334.3873.871.291092.31416.0-0.06-220.053.85-0.52-188.8984.88000000-0.0000-0.0566.6744.440.512450.0-20.310.03200.0200.000042.59102.56148.57
23Q4 (16)-0.5-338.1-1150.00.32152.46146.38-0.13-181.2500.05600.0400.0-0.1855.075.340-100.000100.00-0.00-100.00-0.15-400.0-275.00.02-96.23-84.620.010.00.0000-1666.67-4385.71-5733.33
23Q3 (15)0.21-27.59-40.0-0.6193.04-1120.00.16-97.25134.78-0.010-200.0-0.495.28-233.330.02-75.00-0.01004.44-87.220-0.0376.92-200.00.5317.78762.50.010.00.00-100.0038.89-36.970
23Q2 (14)0.29150.880-8.76-205.23-6638.465.812224.02036.670100.0-100.0-8.47-146.22-6415.380.080000034.7800-0.13-44.44-85.710.45-29.69228.570.010.00.00.010061.70170.360
23Q1 (13)-0.57-1325.0-67.65-2.87-315.94-1693.750.2500-0.13-1400.0-85.71-3.44-371.23-588.0000000-0.0000-0.09-125.0-125.00.64392.31592.310.010.00.0000-87.69-206.920
22Q4 (12)-0.04-111.43-100.0-0.69-1280.0-76.920100.0100.00.010.00-0.73-343.33-78.05000000-0.0000-0.04-300.0-300.00.13262.5148.150.010.00.0000-28.5700
22Q3 (11)0.3509.38-0.0561.5490.74-0.46-53.33-39.390.01-83.3300.3330.77236.36000000-0.0000-0.0185.7185.71-0.0877.1455.560.010.00.00000.0000
22Q2 (10)0100.0-100.0-0.1318.7597.37-0.3000.06185.710-0.1374.097.33000000-0.0000-0.07-75.0-16.67-0.35-169.23-1850.00.010.00.00000.000-100.0
22Q1 (9)-0.34-1600.0-61.9-0.1658.97-194.120100.00-0.0700-0.5-21.95-1150.0000000-0.0000-0.04-300.066.67-0.1351.85-114.290.010.00.00000.000100.0
21Q4 (8)-0.02-106.25-103.7-0.3927.7863.55-0.2621.2129.7300-100.0-0.41-86.3622.6400-100.0000-0.000-100.0-0.0185.7190.0-0.27-50.0-258.820.010.00.00000.000-100.0
21Q3 (7)0.32255.56190.91-0.5489.091.82-0.33041.0700100.0-0.2295.4750.000-100.0000-0.000-100.0-0.07-16.6753.33-0.18-1000.0-136.730.010.00.00000.00-100.0-100.0
21Q2 (6)0.09142.86112.0-4.95-3011.76-1307.3200100.0000-4.86-12050.0-1329.41000000-0.0000-0.0650.0-20.00.02-97.8-98.10.010.00.0000300.001414.29524.0
21Q1 (5)-0.21-138.89-61.540.17115.89-94.960100.0100.00-100.00-0.0492.45-101.230-100.00000-0.00-100.00-0.12-20.0-20.00.91435.29165.940.010.00.0000-22.83-107.610
20Q4 (4)0.54390.910.0-1.07-94.550.0-0.3733.930.00.636400.00.0-0.53-20.450.00.010.00.0000.05.00-45.00.0-0.133.330.00.17-65.310.00.010.00.0000.0300.001263.640.0
20Q3 (3)0.11114.670.0-0.55-234.150.0-0.56-143.480.0-0.0100.0-0.44-29.410.00.0100.0000.09.0900.0-0.15-200.00.00.49-53.330.00.010.00.0000.022.00131.090.0
20Q2 (2)-0.75-476.920.00.41-87.830.0-0.23-1050.00.0000.0-0.34-110.490.0000.0000.0-0.0000.0-0.0550.00.01.05176.090.00.010.00.0000.0-70.7500.0
20Q1 (1)-0.130.00.03.370.00.0-0.020.00.000.00.03.240.00.000.00.000.00.0-0.000.00.0-0.10.00.0-1.380.00.00.010.00.000.00.00.000.00.0

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