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)-4.630-13.92015.9600.220-18.55013.38-10.80010.74-9.59-14.710-17.91012.86-2.350.23-8.00.000
2023 (9)20.9927.06-14.720-7.440-0.1706.27015.0-34.70011.88-22.92-6.050-7.97013.1723.310.2531.58385.14357.18
2022 (8)16.5246.71-23.2204.98-82.310.67252.63-6.7022.97-38.340015.41-38.7710.11-31.558.74-36.5710.6832.340.1911.7684.2464.74
2021 (7)11.26-42.73-37.33028.15197.880.190-26.07037.2580.470025.1744.2814.7723.713.7814.938.078.030.1713.3351.14-48.99
2020 (6)19.6653.0-22.2809.450-0.340-2.62020.64278.020017.44231.8311.9441.9711.9944.987.471.490.1525.0100.2522.88
2019 (5)12.8549.25-6.380-9.2600.1427.276.4777.265.468.12005.2616.328.410.728.27-0.247.3611.680.129.0981.5942.04
2018 (4)8.61-6.51-4.960-2.800.1103.65133.975.05-31.85004.52-36.618.35817.588.29962.826.597.150.1137.557.44-56.28
2017 (3)9.2127.74-7.650-0.850-0.0501.5607.41-13.43007.13-28.510.91-79.460.78-71.436.156.030.080.0131.3856.9
2016 (2)7.2115.92-8.600.13-96.470.020.0-1.3908.56-29.61009.97-29.244.43-44.562.73-48.685.85.650.0814.2983.7446.48
2015 (1)6.22-34.18-12.0103.68-43.030.020-5.79012.1618.290014.090.997.9947.965.3224.595.4914.610.07-12.557.17-44.71
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)-2.9651.87-188.1-3.08-94.94-8.455.71-0.52378.540.18157.1428.57-6.0421.86-1261.542.9108.633.20009.41132.03.34-4.72-2.83-58.92-6.55-28.18-81.443.392.73-1.170.060.00.00.0000
24Q3 (19)-6.15-106.38-312.07-1.5870.9652.555.74-33.87783.080.0716.67-77.42-7.738.19-1697.671.39-73.72-59.00004.06-75.93-62.93-4.59-49.03-250.38-5.11-49.85-183.893.36.8-1.490.060.00.00.000-100.0
24Q2 (18)-2.98-139.95-508.22-5.44-42.41-54.998.68307.66314.320.06166.67111.54-8.42-331.32-202.885.2939.2148.1800016.8624.8848.89-3.08-33.33-126.47-3.41-20.07-111.83.090.65-4.330.0620.0-14.290.00-100.0-100.0
24Q1 (17)7.46122.02-46.68-3.82-34.5124.21-4.18-103.9-109.0-0.09-164.2925.03.64600.0-59.333.835.23-27.3400013.5048.2-14.98-2.3122.22-463.41-2.8421.33-198.953.07-10.5-2.850.05-16.67-28.572664.290334.21
23Q4 (16)3.3615.86-70.88-2.8414.7135.75-2.05-415.3877.150.14-54.84160.870.52220.93-92.72.81-17.11-35.250009.11-16.79-24.63-2.97-126.72-433.71-3.61-100.56-959.523.432.3918.280.060.020.00.00-100.0-100.0
23Q3 (15)2.9297.26270.59-3.335.1333.530.65116.05-89.810.31159.6272.22-0.4384.5393.593.39-5.04-31.7900010.95-3.32-29.54-1.313.68-220.18-1.8-11.8-410.343.353.7225.00.06-14.2920.0180.12317.0450.71
23Q2 (14)0.73-94.78-66.82-3.5130.3643.02-4.05-102.5-185.62-0.52-333.33-5300.0-2.78-131.0629.83.57-31.74-40.9900011.32-28.69-25.68-1.36-231.71-133.83-1.61-69.47-144.63.232.2221.890.070.040.043.20-92.9623.89
23Q1 (13)13.9921.23212.28-5.04-14.0334.03-2.077.7-170.18-0.1247.83-116.98.9525.7383.235.2320.51-31.2700015.8831.37-13.52-0.41-146.07-109.95-0.95-326.19-122.953.168.9728.980.0740.075.0613.6079.19808.07
22Q4 (12)11.54778.82606.14-4.4211.7860.57-8.97-240.6-190.97-0.23-227.78-264.297.12206.11152.784.34-12.68-61.2200012.09-22.21-52.080.89-18.35-84.020.42-27.59-92.382.98.2127.190.050.025.0342.43766.741275.99
22Q3 (11)-1.7-177.27-150.0-5.0118.6732.576.3834.8859.10.181700.0-62.5-6.71-69.44-66.54.97-17.85-32.5600015.541.97-23.881.09-72.89-73.80.58-83.93-84.782.681.1341.80.050.025.0-51.36-247.31-186.71
22Q2 (10)2.2-50.89-49.66-6.1619.3716.764.7365.96-32.430.01-98.59101.96-3.96-25.32-30.696.05-20.5-34.8800015.24-17.02-42.724.02-2.4333.553.61-12.824.052.658.1635.20.0525.025.034.87-48.4-60.83
22Q1 (9)4.48296.49-22.22-7.6431.8532.332.85-71.1-60.910.71407.14787.5-3.1676.5842.867.61-31.99-19.0400018.36-27.2-36.334.12-26.03102.964.14-24.86168.832.457.4626.290.040.00.067.57332.06-58.71
21Q4 (8)-2.28-167.06-174.27-11.21-50.87-19.649.86145.8917.520.14-70.83166.67-13.49-234.74-114.1311.1951.8319.5500025.2223.57-18.575.5733.89155.55.5144.62164.92.2820.6318.750.040.00.0-29.12-149.16-138.32
21Q3 (7)3.4-22.2115.19-7.43-0.41-75.654.01-42.711570.830.48194.122300.0-4.03-33.0-52.087.37-20.6774.2300020.41-23.2655.514.1638.2117.183.8130.935.831.89-3.570.530.040.00.059.23-33.45106.94
21Q2 (6)4.37-24.13-2.02-7.434.46-140.267.0-3.98872.22-0.51-737.5-750.0-3.0345.21-319.579.29-1.17199.6800026.60-7.76155.923.0148.28-12.242.9188.96-16.141.961.038.290.040.00.089.00-45.616.16
21Q1 (5)5.7687.62-45.35-11.29-20.49-101.617.29-13.117190.00.08138.1180.0-5.5312.22-211.949.40.43137.3700028.83-6.989.682.03-6.88-26.981.54-25.96-45.771.941.044.860.040.00.0163.64115.34-26.57
20Q4 (4)3.0794.30.0-9.37-121.510.08.393395.830.0-0.21-1150.00.0-6.3-137.740.09.36121.280.0000.030.97135.990.02.18-38.590.02.08-42.220.01.922.130.00.040.00.075.99165.480.0
20Q3 (3)1.58-64.570.0-4.23-37.340.00.24-66.670.00.02133.330.0-2.65-292.030.04.2336.450.0000.013.1226.290.03.553.50.03.63.750.01.883.870.00.040.00.028.62-65.860.0
20Q2 (2)4.46-57.690.0-3.0845.00.00.72620.00.0-0.0640.00.01.38-72.060.03.1-21.720.0000.010.39-31.640.03.4323.380.03.4722.180.01.81-2.160.00.040.00.083.83-62.380.0
20Q1 (1)10.540.00.0-5.60.00.00.10.00.0-0.10.00.04.940.00.03.960.00.000.00.015.200.00.02.780.00.02.840.00.01.850.00.00.040.00.0222.830.00.0

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