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)-2.440-0.9901.14470.0-0.160-3.4302.537.360067.93700.66-7.450-4.6701.85-28.850.010.00.000
2023 (9)4.51162.21-4.500.2-85.710.4100.0101.82-11.65008.48-8.52-2.860-0.2902.66.120.01-66.67194.40304.62
2022 (8)1.720-1.8901.4-79.91-0.880-0.1702.06-75.99009.28-82.88-2.4701.102.45-15.810.030.048.040
2021 (7)-8.5102.8906.970-0.040-5.6208.5875.820054.17143.53-8.790-8.7202.91-11.820.030.00.000
2020 (6)4.8416.35-4.190-1.430-0.400.65-86.24.8878.10022.2489.06-0.0500.0303.3-29.490.03200.0144.050
2019 (5)4.1600.550-4.1500.01-85.714.7102.7479.080011.76109.69-3.30-4.8404.68-31.880.01-66.670.000
2018 (4)-3.130-4.7804.2-1.410.07-61.11-7.9101.53-69.52005.61-33.32-11.240-18.4406.87-2.140.03-40.00.000
2017 (3)1.94-13.78-5.1404.26-40.250.180-3.205.02-50.54008.41-39.13-4.60-9.5207.023.080.05-16.670.000
2016 (2)2.25-72.59-10.107.13658.51-0.020-7.85010.153.260013.8210.03-2.950-2.9406.8118.230.0620.057.25-36.26
2015 (1)8.2140.82-10.5600.9413.250.38153.33-2.3509.83321.890012.56253.362.86150.883.3390.295.7612.940.050.089.826.31
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)0.97125.0320.45-1.27-629.17-108.21.151250.0-21.77-0.13-533.33-85.71-0.391.7671.431.593875.0144.62000636.0011666.01416.62-3.79-187.12-23.05-2.87-226.14-19.580.5317.78-19.70000.0000
24Q3 (19)-3.88-6366.67-196.040.24-31.43106.9-0.116.6778.260.03117.65-83.33-3.64-1355.17-750.00.04-89.47-94.120005.41-71.83-48.41-1.32-28.16-728.57-0.88-238.46-188.890.450.0-31.820000.00100.0-100.0
24Q2 (18)-0.06-111.32-150.00.35209.38202.94-0.12-160.029.41-0.17-241.67-156.670.2938.1231.820.38-22.4552.000019.19-72.19446.59-1.0321.97-2160.0-0.2660.61-140.00.457.14-30.77000-31.580-442.11
24Q1 (17)0.53220.45-32.91-0.3247.54-357.140.2-86.39131.250.12271.431300.00.21120.0-70.830.49-24.62104.1700069.0164.571711.62-1.3257.14-3200.0-0.6672.5-240.430.42-36.36-33.330000.000-100.0
23Q4 (16)-0.44-110.89-833.33-0.6182.47-119.371.47419.57215.75-0.07-138.8991.86-1.05-287.5-132.710.65-4.4191.1800041.94300.24784.35-3.08-1566.67-154.55-2.4-342.42-237.930.660.04.7600-100.00.00-100.0-100.0
23Q3 (15)4.043266.67885.37-3.48-923.5310.08-0.46-170.59-110.20.18-40.0133.960.56354.55116.180.68172.0-24.4400010.48198.4-28.980.21320.0800.00.9952.31312.50.661.543.1200-100.0244.852552.53431.5
23Q2 (14)0.12-84.81119.05-0.34-385.7163.44-0.1773.4488.280.33100.0-41.18-0.22-130.5685.90.254.17-62.690003.51-7.83-70.180.05225.0112.20.6538.3425.00.653.1720.3700-100.09.23-87.15105.13
23Q1 (13)0.791216.67-57.98-0.07-102.2270.83-0.6449.61-64.1-0.0198.8400.72-77.57-56.10.24-29.4160.00003.81-19.66-17.46-0.0496.6995.180.47-72.99169.120.630.00.00-100.0-100.071.822748.790
22Q4 (12)0.06-85.37101.73.15181.4-65.84-1.27-128.1684.53-0.86-62.26-86.963.21192.77-43.680.34-62.22-75.540004.74-67.86-86.97-1.21-3933.3372.371.74625.0138.160.63-1.56-16.00.010.00.02.52-94.530
22Q3 (11)0.41165.08125.31-3.87-316.13-68.264.51411.03-3.22-0.53-203.92-320.83-3.46-121.7911.730.934.3326.7600014.7525.3-43.27-0.0392.6898.140.24220.0116.550.6418.52-4.480.010.00.046.07125.590
22Q2 (10)-0.63-133.5145.69-0.93-287.5-1428.57-1.45-271.79-135.280.510168.42-1.56-195.12-43.120.67346.67-9.4600011.78155.13-18.05-0.4150.677.47-0.270.5987.80.54-14.29-25.00.010.00.0-180.0000
22Q1 (9)1.88153.41185.07-0.24-102.694.15-0.3995.25-106.080100.0100.01.64-71.23125.990.15-89.21-97.380004.62-87.32-96.67-0.8381.0514.43-0.6885.0935.850.63-16.0-18.180.010.00.00.0000
21Q4 (8)-3.52-117.28-618.379.22500.871282.05-8.21-276.18-3257.69-0.46-291.67-820.05.7245.41548.821.3995.7751.0900036.3939.91132.56-4.38-172.05-831.91-4.56-214.48-1420.00.7511.947.140.010.00.00.000100.0
21Q3 (7)-1.62-39.66-315.38-2.3-3385.71-6.484.6613.38441.860.2426.32185.71-3.92-259.63-53.730.71-4.059.2300026.0181.0114.86-1.6111.54-335.14-1.4511.59-625.00.67-6.94-1.470.010.00.00.000100.0
21Q2 (6)-1.1647.51-122.970.07101.71-91.254.11-35.88237.460.192000.011.76-1.0982.73-118.630.74-87.09-60.8500014.37-89.62-56.97-1.82-87.63-297.83-1.64-54.72-373.330.72-6.49-22.580.010.00.00.000-100.0
21Q1 (5)-2.21-351.02-425.0-4.1-425.64-100.06.412365.381356.82-0.0180.095.83-6.31-396.85-360.585.73522.83303.52000138.41784.59389.29-0.97-106.38-646.15-1.06-253.33-1414.290.7710.0-22.220.010.00.00.00100.0-100.0
20Q4 (4)-0.49-25.640.0-0.7863.890.00.26-69.770.0-0.0582.140.0-1.2750.20.00.9241.540.0000.015.6529.260.0-0.47-27.030.0-0.3-50.00.00.72.940.00.010.00.0-119.51-50.160.0
20Q3 (3)-0.39-107.720.0-2.16-370.00.00.86128.760.0-0.28-264.710.0-2.55-143.590.00.65-65.610.0000.012.10-63.750.0-0.37-140.220.0-0.2-133.330.00.68-26.880.00.010.00.0-79.59-124.270.0
20Q2 (2)5.05642.650.00.8139.020.0-2.99-779.550.00.17170.830.05.85527.010.01.8933.10.0000.033.3918.050.00.92807.690.00.6957.140.00.93-6.060.00.010.00.0327.92348.480.0
20Q1 (1)0.680.00.0-2.050.00.00.440.00.0-0.240.00.0-1.370.00.01.420.00.000.00.028.290.00.0-0.130.00.0-0.070.00.00.990.00.00.010.00.073.120.00.0

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