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)2.8235.58-8.4606.67490.27-0.20-5.6408.42220.15-0.02035.26201.521.8-63.040.49-87.721.9113.020.185.88109.30207.41
2023 (9)2.080.0-2.801.138.650.13-27.78-0.7202.63-10.540.05011.69-28.844.8751.243.9963.521.6912.670.176.2535.56-29.91
2022 (8)2.08-12.24-3.0801.0400.185.88-1.002.94162.5-0.01016.4398.233.2295.152.4486.261.51.350.16-11.1150.73-36.42
2021 (7)2.37-32.86-1.350-1.6300.17-71.671.0201.12-65.540.0308.29-67.891.6544.741.3112.931.482.070.185.8879.80-37.16
2020 (6)3.53152.14-4.230-2.4600.60-0.703.2517.330025.8134.011.14-16.181.1627.471.453.570.1721.43126.98122.21
2019 (5)1.4-36.65-3.0405.79201.56-1.10-1.6402.77-31.270019.26-41.781.36-22.730.91-38.11.421.740.1475.057.14-30.19
2018 (4)2.21-22.18-5.7901.920-0.060-3.5804.03170.470033.09182.911.76-26.671.47-28.291.152.680.0814.2981.85-6.62
2017 (3)2.84-1.73-0.920-1.30-0.0501.9201.49-68.090011.70-70.372.432.62.0527.331.1213.130.0740.087.65-19.62
2016 (2)2.89-5.25-4.7501.240-0.010-1.8604.67219.860039.48225.541.81-11.271.61-8.00.995.320.0525.0109.06-2.39
2015 (1)3.0524.49-1.140-0.1100.701.916266.671.46-8.750012.13-18.532.0425.151.7527.740.945.620.0433.33111.724.43
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)-0.93-1450.0-1030.0-5.05-288.46-2295.657.68493.852853.85-0.05-350.0-116.67-5.98-339.71-1912.125.11302.36766.100-100.073.10254.01499.71.258.781.160.75212.52400.00.5412.512.50.050.025.0-69.40-790.67-481.72
24Q3 (19)-0.06-106.0666.67-1.3-68.8326.55-1.95-197.5-600.00.02133.33128.57-1.36-718.1830.261.2778.8723.300-100.020.6536.9929.321.15194.87-22.30.24118.18-83.220.489.0911.630.0525.025.0-7.79-104.6417.75
24Q2 (18)0.99-64.89-35.29-0.7742.96-48.082.0290.48207.69-0.0645.4533.330.22-85.03-78.220.71-46.62144.830100.0100.015.07-31.66192.130.39139.39-68.550.11118.33-91.670.44-2.2210.00.040.00.0167.80093.02
24Q1 (17)2.822720.0347.62-1.35-686.96-84.93-1.05-503.85-483.33-0.11-136.6701.47345.451570.01.33125.4284.72-0.02-300.0-166.6722.0680.9471.24-0.99-243.48-167.81-0.6-2100.0-149.590.45-6.2518.420.040.00.00.00-100.0-100.0
23Q4 (16)0.1155.56-67.740.23112.99139.660.26-33.33-31.580.3528.57-45.450.33116.92222.220.59-42.729.260.01-90.91200.012.19-23.6617.160.69-53.38-34.910.03-97.9-95.520.4811.6320.00.040.00.018.18291.92-34.9
23Q3 (15)-0.18-111.7672.31-1.77-240.38-113.250.39-40.02050.0-0.0722.2281.58-1.95-293.07-31.761.03255.17-22.560.11210.0-81.0315.97209.47-41.411.4819.3562.641.438.3390.670.437.516.220.040.00.0-9.47-110.983.09
23Q2 (14)1.53142.86-1.29-0.5228.7754.780.65461.11-38.1-0.090-80.01.011110.0152.50.29-59.72-46.3-0.1-433.3382.465.16-59.94-62.641.24-15.07106.671.329.09149.060.45.2611.110.040.00.086.93124.92-47.84
23Q1 (13)0.63103.23-27.59-0.73-25.86-40.38-0.18-147.3750.00-100.0-100.0-0.162.96-128.570.7233.3335.850.03400.0400.012.8823.79-4.981.4637.74124.621.2180.6146.940.38-5.05.560.040.00.038.6538.39-60.46
22Q4 (12)0.31147.69-39.22-0.5830.12-11.540.382000.0186.360.55244.74150.0-0.2781.76-2600.00.54-59.420.0-0.01-101.72-114.2910.40-61.82-20.461.0616.48324.00.67-10.671016.670.48.112.560.040.00.027.93149.84-73.17
22Q3 (11)-0.65-141.94-395.45-0.8327.83-48.21-0.02-101.990.91-0.38-660.0-245.45-1.48-470.0-335.291.33146.3182.980.58201.751550.027.2597.3486.140.9151.67145.950.7541.51108.330.372.785.710.040.00.0-56.03-133.62-291.03
22Q2 (10)1.5578.1686.75-1.15-121.15-11400.01.05391.67298.11-0.05-183.33-145.450.414.29-51.220.541.89640.0-0.57-5600.0-1800.013.811.89547.470.6-7.6953.850.538.1655.880.360.00.00.040.0-20.0166.6770.550.6
22Q1 (9)0.8770.597.41-0.520.0-100.0-0.3618.1818.180.06-72.73250.00.353600.0-36.360.5317.7876.67-0.01-114.29-133.3313.553.6264.020.65160.00.00.49716.67-10.910.36-7.69-5.260.040.0-20.097.75-6.0818.27
21Q4 (8)0.51131.825000.0-0.527.1480.45-0.44-100.0-331.580.22300.0191.67-0.0197.0699.620.45-4.26-81.560.07275.0013.08-10.66-82.040.25-32.43-41.860.06-83.33-77.780.3911.432.630.040.00.0104.08254.827081.63
21Q3 (7)0.22-73.49-68.12-0.56-5500.026.32-0.2258.49-121.78-0.11-200.00.0-0.34-141.46-385.710.47570.0-4.08-0.04-33.33014.64574.39-21.410.37-5.131133.330.365.88176.920.35-2.78-2.780.04-20.0-20.029.33-73.49-77.04
21Q2 (6)0.832.47-11.7-0.0196.1598.04-0.53-20.4574.880.11375.0-70.270.8249.0990.7-0.1-133.33-141.67-0.03-200.00-3.09-137.35-141.410.39-40.0-11.360.34-38.1854.550.36-5.262.860.050.066.67110.6733.89-29.36
21Q1 (5)0.818000.0-55.74-0.2690.2342.22-0.44-331.5870.47-0.0483.33-107.020.55120.75-60.140.3-87.7328.570.03008.26-88.65301.420.6551.16150.00.55103.7-1.790.380.08.570.0525.066.6782.655603.06-57.54
20Q4 (4)0.01-98.550.0-2.66-250.00.00.19-81.190.0-0.24-118.180.0-2.65-3685.710.02.44397.960.0000.072.84290.940.00.431333.330.00.27107.690.00.385.560.00.04-20.00.01.45-98.870.0
20Q3 (3)0.69-26.60.0-0.76-49.020.01.01147.870.0-0.11-129.730.0-0.07-116.280.00.49104.170.0000.018.63149.970.00.03-93.180.00.13-40.910.00.362.860.00.0566.670.0127.78-18.440.0
20Q2 (2)0.94-48.630.0-0.51-13.330.0-2.11-41.610.00.37-35.090.00.43-68.840.00.24242.860.0000.07.45262.020.00.4469.230.00.22-60.710.00.350.00.00.030.00.0156.67-19.530.0
20Q1 (1)1.830.00.0-0.450.00.0-1.490.00.00.570.00.01.380.00.00.070.00.000.00.02.060.00.00.260.00.00.560.00.00.350.00.00.030.00.0194.680.00.0

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