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)9.75-17.02-1.710-5.340008.04-29.291.83195.16001.48153.198.8654.99.5378.82.2226.140.06-53.8582.56-49.27
2023 (9)11.7534.29-0.380-1.690-0.05011.37-32.960.62-45.13000.58-33.955.7272.295.3344.051.766.020.13-31.58162.743.23
2022 (8)8.7508.21110.51-11.400016.9601.13-22.6000.88-43.133.3203.70.821.66-4.60.19-73.61157.660
2021 (7)-8.9803.90-0.67000-5.0801.46-70.45001.55-71.92-3.0203.6701.74-11.680.729.09-146.490
2020 (6)-4.560-5.5707.7000-10.1304.94127.65005.53168.11-6.050-6.7601.973.680.66-1.490.000
2019 (5)14.45274.35-3.370-5.3400011.08575.612.1769.53-0.502.0648.343.5823.453.0824.191.99.20.6728.85255.75214.06
2018 (4)3.860-2.220-0.040001.6401.2840.66001.3917.462.928900.02.4898.41.74-10.310.5279.3181.430
2017 (3)-2.340-0.1700.7403.970-2.5100.9131.88001.1810.890.01-99.061.25-6.721.94-8.920.2981.25-67.240
2016 (2)6.41-2.29-1.030-3.390-1.3105.3832.190.69-78.03001.07-72.261.06-50.01.34-47.452.133.90.16-23.81176.5829.48
2015 (1)6.56163.45-2.490-0.870-5.2404.0703.14190.74003.85102.412.12-28.142.55-3.772.05141.180.2161.54136.3898.82
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)1.71-73.81-60.87-0.2461.29-1300.0-0.15-1400.0-15.3800100.01.47-75.13-66.510.34-46.0388.890001.23-25.8171.410.95-75.95-27.481.61-52.7943.750.580.026.090.010.0-50.077.73-52.39-71.54
24Q3 (19)6.53130.7436.33-0.62-47.62-264.71-0.0199.800005.91145.2327.920.6353.66186.360001.6624.05169.53.9563.988.13.4128.254.30.585.4534.880.010.0-66.67163.2585.75-9.0
24Q2 (18)2.83314.3913.65-0.422.33-180.0-5.07-4509.09-158.670002.41237.712.990.41-6.82272.730001.34-16.16207.192.4155.4867.362.6643.78101.520.5510.027.910.010.0-75.087.89257.13-36.82
24Q1 (17)-1.32-130.21-1566.67-0.43-2250.0-377.78-0.1115.38-127.50100.00-1.75-139.8600.44144.44300.00001.59122.15192.151.5518.3280.231.8565.18172.060.58.713.640.01-50.0-75.0-55.93-120.48-820.9
23Q4 (16)4.37-8.77-20.980.02111.76112.5-0.13093.23-0.05004.39-4.98-18.250.18-18.1812.50000.7216.6521.951.31-37.6227.181.12-49.3289.830.466.986.980.02-33.33-50.0273.1252.24-47.65
23Q3 (15)4.7992.37134.8-0.17-13.3337.040100.0100.00004.6297.44161.020.22100.0-18.520000.6141.4-4.662.145.833.962.2167.42-11.60.430.02.380.03-25.0-40.0179.4028.97161.19
23Q2 (14)2.492666.671085.71-0.15-66.6765.12-1.96-590.055.450002.3401163.640.110.0-74.420000.43-20.27-66.411.4467.44414.291.3294.12120.00.43-2.2716.220.040.0-20.0139.111692.92575.66
23Q1 (13)0.09-98.37-90.72-0.0943.75-100.990.4120.83112.620000-100.0-100.00.11-31.25-60.710000.55-7.27-49.830.86-16.58700.00.6815.256700.00.442.332.330.040.0-20.07.76-98.51-96.08
22Q4 (12)5.53171.08177.67-0.1640.74-102.71-1.92-1.0534.020005.37203.39540.160.16-40.74-23.810000.59-8.8-37.781.03-49.01144.020.59-76.4-83.570.432.3813.160.04-20.0-75.0521.70659.53402.61
22Q3 (11)2.04871.43195.77-0.2737.2149.06-1.956.82-154.910001.77904.55166.540.27-37.2180.00000.64-50.1919.282.02621.43461.112.5316.67110.080.4213.5113.510.050.0-73.6868.69233.62156.43
22Q2 (10)0.21-78.35-94.26-0.43-104.7544.87-4.4-38.8-37.07000-0.22-102.19-107.640.4353.57-28.330001.2919.1-45.980.282900.027.270.65900.071.430.37-13.95-19.570.050.0-72.2220.59-89.6-94.43
22Q1 (9)0.97113.62128.539.0653.561432.35-3.17-8.93-260.100010.03922.13345.830.2833.33-42.860001.0915.02-57.67-0.0199.5799.210.01-99.72100.690.4313.16-18.870.05-68.75-73.68197.96214.830
21Q4 (8)-7.12-234.27-170.725.91213.21435.23-2.91-184.1-1365.22000-1.2254.1472.210.2140.0-88.650000.9474.83-86.57-2.34-750.02.093.59201.68222.110.382.7-32.140.16-15.790.0-172.40-41.640
21Q3 (7)-2.13-158.2-197.71-0.5332.0572.543.46207.79141.96000-2.66-192.36-1164.00.15-75.0-89.930000.54-77.44-88.20.3663.64414.291.19240.0483.870.37-19.57-22.920.195.5611.76-121.71-132.92-118.98
21Q2 (6)3.66207.65246.99-0.78-14.7148.0-3.21-262.12-178.100-100.02.88170.59172.180.622.45-55.880002.40-6.68-66.610.22117.46120.950.35124.14138.890.46-13.21-14.810.18-5.265.88369.7000
21Q1 (5)-3.4-29.28-112.5-0.6861.36-74.361.98760.872.5900100.0-4.087.06-105.030.49-73.51113.040002.57-63.529.23-1.2647.2852.99-1.4550.6844.440.53-5.3639.470.1918.7526.670.0000
20Q4 (4)-2.63-220.640.0-1.768.810.00.23-83.920.0000.0-4.39-1856.00.01.8524.160.0000.07.0353.610.0-2.39-3514.290.0-2.94-848.390.00.5616.670.00.16-5.880.00.00-100.00.0
20Q3 (3)2.18187.550.0-1.93-28.670.01.43-65.210.00-100.00.00.25106.270.01.499.560.0000.04.58-36.180.00.07106.670.0-0.3165.560.00.48-11.110.00.170.00.0641.1800.0
20Q2 (2)-2.49-55.620.0-1.5-284.620.04.11112.950.01.25420.510.0-3.99-100.50.01.36491.30.0000.07.17261.140.0-1.0560.820.0-0.965.520.00.5442.110.00.1713.330.00.0000.0
20Q1 (1)-1.60.00.0-0.390.00.01.930.00.0-0.390.00.0-1.990.00.00.230.00.000.00.01.990.00.0-2.680.00.0-2.610.00.00.380.00.00.150.00.00.000.00.0

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