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)71.28-28.51-95.29036.480-2.470-24.01035.03165.58-4.608.41174.1561.26-11.4630.1212.3923.95-5.30.120.0131.54-31.12
2023 (9)99.7110.15-102.50-26.7700.16-86.89-2.79013.1918.51-2.5603.0731.569.1928.6526.8-16.4825.293.90.120.0190.9819.31
2022 (8)90.5264.49-7.640-9.8601.22-55.9682.88243.1911.13-49.09-0.6402.33-39.1453.78-18.6132.09-13.8524.3414.760.1233.33160.0770.31
2021 (7)55.03-17.5-30.880-1.1902.77116.4124.15-29.1821.8638.97-5.4603.8411.4366.0823.1937.2517.7321.21-7.70.0912.593.99-22.92
2020 (6)66.7-11.56-32.60-34.001.28034.1-37.2515.73-6.7-9.603.44-11.9353.6451.6531.6412.3222.98-10.790.08-38.46121.94-12.6
2019 (5)75.421046.2-21.080-8.890-1.81054.34016.86-28.19-3.6403.91-27.1535.3752.3928.1776.6125.7622.030.13-13.33139.51688.94
2018 (4)6.58-34.2-9.470-1.5200.51-58.87-2.89023.4881.31-3.6905.3664.1623.2143.1815.9586.3321.116.510.15-6.2517.68-49.53
2017 (3)10.0-79.8-18.150-3.301.24202.44-8.15012.95-6.02-10.3303.27-6.5316.2125.178.56-9.4219.82-13.560.160.035.04-76.97
2016 (2)49.5111.9-14.130-28.9600.41035.37-35.3913.7835.36-0.8803.5038.812.957993.759.45158.922.93-11.160.16-56.76152.1294.25
2015 (1)23.36178.4331.380-37.250-6.78054.74010.18-5.83-3.1702.5213.380.16-97.63.65-48.325.81-7.290.372.7878.31229.11
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)25.91175.35-21.17-17.0558.5568.14-13.27-129.83-16.51-0.7358.52-360.718.86127.93142.937.94-32.43103.59-2.58-5060.0-396.157.80-21.6101.759.97-51.58-38.277.78-0.64214.986.110.99-1.770.05400.066.67185.87174.36-50.69
24Q3 (19)9.41-23.37-35.06-41.13-62.76-177.7244.483045.7653.23-1.76-18.92-93.41-31.72-144.19-9812.511.7530.27324.19-0.0596.8996.389.9514.74322.7120.5925.09-10.637.83-15.44-24.136.051.17-5.910.01-50.0-66.6767.75-15.81-21.55
24Q2 (18)12.28-48.14-34.19-25.27-113.43-47.0-1.51-122.27-217.97-1.48-198.67-1580.0-12.99-209.71-983.679.0242.72199.67-1.61-335.14-1363.648.6726.87210.9916.4615.5914.079.2676.0516.045.982.93-5.080.02-33.33-33.3380.47-62.28-38.29
24Q1 (17)23.68-27.96-29.69-11.8477.8730.316.78159.53178.751.5435.71120.5911.84157.36-29.066.3262.0580.57-0.3728.8532.736.8476.76101.7414.24-11.83-8.65.26112.96-12.775.81-6.59-8.50.030.00.0213.33-43.41-21.39
23Q4 (16)32.87126.85-10.63-53.51-261.31-1588.01-11.39-41.67-1255.950.28130.77149.12-20.64-6350.0-161.413.940.7995.98-0.5262.3248.513.8764.28116.2316.15-29.95.622.47-76.07-46.36.22-3.27-1.740.030.00.0376.95336.5212.33
23Q3 (15)14.49-22.35-13.75-14.8113.85-2143.94-8.04-728.12-242.13-0.91-1010.0-212.35-0.32-121.77-101.982.77-7.9737.13-1.38-1154.55-3.762.35-15.5848.7223.0459.6744.2710.3229.32-24.066.432.063.880.030.00.086.35-33.781.82
23Q2 (14)18.66-44.6-14.05-17.19-1.18-857.271.28114.87116.730.1-85.29-72.221.47-91.19-93.873.01-14.0-3.53-0.1180.0-103.172.79-17.73.5814.43-7.3833.617.9832.3412.396.3-0.793.620.030.00.0130.40-51.95-20.66
23Q1 (13)33.68-8.43121.29-16.99-435.96-178.98-8.61-925.0-978.570.68219.39.6816.69-50.3482.83.575.88-12.5-0.5545.5468.933.3989.453.4215.581.932.946.0331.09-11.326.350.3210.630.030.00.0271.39-19.13124.14
22Q4 (12)36.78118.93235.28-3.17-380.323.98-0.8464.2685.91-0.57-170.37-133.9333.61108.24394.261.99-1.49-61.43-1.0124.0637.651.7912.99-51.7715.29-4.2632.384.6-66.15-42.56.332.2613.040.030.00.0335.58295.71316.96
22Q3 (11)16.8-22.6279.49-0.66-129.0792.38-2.3569.2835.790.81125.0-39.5516.14-32.692205.712.02-35.26-66.39-1.33-138.3344.121.58-41.21-54.2715.9747.87-36.0413.5991.41-3.756.191.8116.790.030.050.084.81-48.476.13
22Q2 (10)21.7142.64-6.942.27137.27115.8-7.65-880.61-226.870.36-41.94111.7623.98162.65167.633.12-22.0-51.73.47296.05201.762.69-17.82-44.2610.8-7.85-30.17.14.41-3.276.085.9218.290.030.050.0164.3535.73-11.95
22Q1 (9)15.2238.7433.86-6.09-46.04-65.490.98116.44-59.340.62-63.1251.229.1334.2618.734.0-22.48-5.21-1.77-9.26-191.243.28-11.66-4.1611.721.47-16.946.8-15.0-12.715.742.511.240.030.050.0121.0850.4438.12
21Q4 (8)10.9717.2-60.44-4.1751.8552.67-5.96-62.8469.821.6825.37143.486.8871.43-64.065.16-14.14-4.8-1.6231.9358.033.717.15-12.8511.55-53.74-31.948.0-43.34-7.945.65.660.180.0350.0080.4867.16-58.55
21Q3 (7)9.36-59.88-56.81-8.6639.74-207.09-3.66-160.769.241.34688.24106.150.7-92.19-96.296.01-6.9745.87-2.3830.21-226.033.46-28.345.9124.9761.6251.714.1292.3713.965.33.11-8.150.020.00.048.15-74.2-59.61
21Q2 (6)23.33105.1987.24-14.37-290.49-5.436.03150.21199.340.17141.46254.558.9616.51865.816.4653.08120.48-3.41-275.77-401.774.8341.392.9315.459.52.057.34-5.78-13.855.14-0.39-10.610.020.0-33.33186.64112.9114.2
21Q1 (5)11.37-59.0134.92-3.6858.2349.862.41112.2-35.04-0.41-159.42-783.337.69-59.36407.64.22-22.1429.451.94150.26219.753.42-19.67-9.2514.11-16.85178.857.79-10.36281.865.16-7.69-12.10.020-33.3387.66-54.8643.81
20Q4 (4)27.7327.960.0-8.81-212.410.0-19.75-65.970.00.696.150.018.920.370.05.4231.550.0-3.86-428.770.04.2630.220.016.973.10.08.69-29.860.05.59-3.120.00-100.00.0194.1962.910.0
20Q3 (3)21.6773.920.0-2.8279.310.0-11.9-96.050.00.65690.910.018.851711.110.04.1240.610.0-0.73-164.60.03.2730.530.016.468.720.012.3945.420.05.770.350.00.02-33.330.0119.2036.80.0
20Q2 (2)12.46157.440.0-13.63-85.690.0-6.07-263.610.0-0.11-283.330.0-1.1753.20.02.93-10.120.01.13169.750.02.50-33.540.015.14199.210.08.52317.650.05.75-2.040.00.030.00.087.1342.940.0
20Q1 (1)4.840.00.0-7.340.00.03.710.00.00.060.00.0-2.50.00.03.260.00.0-1.620.00.03.770.00.05.060.00.02.040.00.05.870.00.00.030.00.060.960.00.0

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