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)27.2972.72-1.370-33.650-2.64025.92012.3422.18002.1734.6529.34-5.7822.71-4.828.2213.851.56-22.084.0075.86
2023 (9)15.8-53.9-19.58012.641786.570.71136.67-3.78010.133.25001.6137.4831.1428.7823.8624.347.220.72.012.9947.76-60.79
2022 (8)34.270-10.2700.67-97.010.3-74.1424.007.58-14.35-0.2401.17-41.7724.18129.6319.19122.887.174.821.7718.79121.830
2021 (7)-28.420-11.14022.42156.821.16346.15-39.5608.85-37.94002.02-48.9710.53-7.228.61-5.076.8412.691.4947.52-167.770
2020 (6)11.53-21.3-20.8608.7365.970.260-9.33014.26154.64-5.1803.95124.3211.3514.999.07-12.26.078.591.017.4571.39-17.84
2019 (5)14.6578.880.8705.260-1.2015.5205.6-1.23001.763.79.879.6710.3327.855.5913.620.941.0886.8947.79
2018 (4)8.19-67.38-15.240-3.3300.040-7.0505.6732.79001.7053.539.0-41.338.08-38.414.925.350.9310.7158.79-56.38
2017 (3)25.110.72-5.590-11.460-0.75019.52-4.784.2712.07001.116.5615.34-13.3813.12-10.264.677.360.84-2.33134.787.21
2016 (2)24.9356.69-4.430-14.3800.22-67.6520.5168.683.81-31.35001.04-34.5117.716.3714.6212.034.350.230.8648.28125.7242.0
2015 (1)15.91103.97-8.280-6.100.6807.6391.235.5516.11-0.0601.59-23.0916.6541.113.0537.514.3424.710.581.7588.5453.69
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)-3.51-135.14-148.75-3.89-58.1372.45-15.01-153.98-171.82-0.2290.31-175.86-7.4-198.27-6.943.6745.0645.630002.7345.4469.66.98-0.43-21.485.05-7.51-27.652.163.8513.680.390.0-20.41-46.18-136.66-160.1
24Q3 (19)9.99227.54163.83-2.46-116.4425.9-5.9171.46-137.69-2.27-194.81-18.237.53-58.19139.692.53-13.95-20.190001.88-12.34-7.357.013.55-18.35.460.18-16.772.083.4816.20.390.0-23.53125.98224.24171.32
24Q2 (18)3.05-82.84-69.4114.96249.7574900.0-20.71-359.2-98.37-0.77-222.22-163.1118.01131.4981.012.94-8.1238.680002.148.5158.456.77-21.0-4.925.45-19.143.422.012.0313.560.390.0-23.5338.85-80.1-70.58
24Q1 (17)17.77146.8124.44-9.9929.25-369.017.99-61.77159.190.63117.24-43.247.78212.43-35.973.226.9839.130001.9822.634.548.57-3.630.846.74-3.4433.21.973.6811.930.39-20.41-20.41195.27154.13-0.04
23Q4 (16)7.2146.01-74.13-14.12-325.3-285.7920.933.29213.40.29115.1119.86-6.9263.52-128.632.52-20.5-9.6800-100.01.61-20.556.348.893.6112.536.986.413.871.96.153.830.49-3.9219.5176.84143.5-76.89
23Q3 (15)-15.65-256.97-183.24-3.32-16500.0-64.3615.68250.19585.45-1.92-257.38-349.35-18.97-290.65-213.053.1749.5343.4400100.02.0349.9267.788.5820.5124.716.5624.4824.241.791.13-1.10.510.010.87-176.64-233.76-170.94
23Q2 (14)9.97-30.18910.57-0.0299.0699.02-10.4422.67-281.571.229.91354.179.95-18.11403.352.12-7.8323.260001.35-7.8719.727.128.726.025.274.1516.591.770.571.140.514.080.0132.05-32.4827.9
23Q1 (13)14.28-48.69228.42-2.1341.816.14-13.526.75-181.421.11176.03-24.4912.15-49.73188.952.3-17.56167.440-100.001.47-3.1116.466.55-17.0974.675.06-17.4655.211.76-3.83-0.560.4919.5122.5195.35-41.25195.39
22Q4 (12)27.8348.03638.2-3.66-81.1941.16-18.43-470.59-263.51-1.46-289.61-1142.8624.1744.041086.532.7926.24-41.260.01104.0-97.561.5225.35-57.897.914.8375.566.1316.163.91.831.14.570.41-10.87-2.38332.5033.53421.24
22Q3 (11)18.81628.46251.74-2.021.46-3.59-3.23-156.17-121.560.77260.42016.78611.59217.022.2128.4933.13-0.25034.211.216.97-19.156.8821.77194.025.2816.81188.521.813.434.620.46-9.827.78249.011472.57178.78
22Q2 (10)-1.2388.9478.38-2.0519.29-37.585.75-65.32-39.47-0.48-132.65-157.83-3.2875.9954.321.72100.040.9800100.01.1366.59-7.315.6550.67189.744.5238.65173.941.75-1.132.940.5127.545.71-18.1491.1488.2
22Q1 (9)-11.12-394.9621.19-2.5459.16-71.6216.58427.02450.831.47950.0635.0-13.66-457.5512.380.86-81.89-29.510-100.000.68-81.15-46.623.75-16.67115.523.26-12.83134.531.771.145.990.4-4.7611.11-204.79-421.0350.36
21Q4 (8)3.77130.43-74.35-6.22-218.9741.38-5.07-133.85-287.080.140110.85-2.4582.91-159.94.75186.141.50.41207.89107.923.60140.66-18.644.592.3118.423.74104.3723.841.751.162.340.4216.6750.063.79120.18-78.26
21Q3 (7)-12.39-117.75-4172.41-1.95-30.87-314.8914.9857.68765.90-100.0-100.0-14.34-99.72-1786.841.6636.07336.84-0.38-1800.001.5022.63272.382.3420.0-35.01.8310.91-34.171.731.760.00.362.8633.33-316.07-105.53-5109.73
21Q2 (6)-5.6959.67-26.73-1.49-0.6875.979.5215.61271.090.83315.0-11.7-7.1853.9432.831.220.0-78.56-0.02001.22-4.06-80.171.9512.07-32.061.6518.71-31.541.71.830.770.35-2.7852.17-153.7862.73-34.95
21Q1 (5)-14.11-195.99-976.4-1.4886.0558.663.0111.0775.00.2115.5766.67-15.59-481.17-691.371.22-73.93-65.240100.001.27-71.27-75.371.74-54.2161.111.39-53.9759.771.67-2.3425.560.3628.5756.52-412.57-240.61-722.7
20Q4 (4)14.75168.970.0-10.61-2157.450.02.7156.650.0-1.29-304.760.04.09638.160.04.681131.580.0-5.1800.04.421001.540.03.85.560.03.028.630.01.71-1.160.00.283.70.0293.414936.260.0
20Q3 (3)-0.2993.540.0-0.4792.420.01.73-32.420.00.63-32.980.0-0.7692.890.00.38-93.320.0000.00.40-93.470.03.625.440.02.7815.350.01.7333.080.00.2717.390.0-6.0794.680.0
20Q2 (2)-4.49-378.880.0-6.2-73.180.02.5648.840.00.943233.330.0-10.69-442.640.05.6962.110.0000.06.1519.160.02.87165.740.02.41177.010.01.3-2.260.00.230.00.0-113.96-272.00.0
20Q1 (1)1.610.00.0-3.580.00.01.720.00.0-0.030.00.0-1.970.00.03.510.00.000.00.05.160.00.01.080.00.00.870.00.01.330.00.00.230.00.066.260.00.0

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