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)-0.330-0.10-2.39000-0.4301.8325.34-0.0505.3820.26-1.290-2.3100.911.110.07-58.820.000
2023 (9)3.16474.55-2.1600.22-87.71001.001.4623.73004.4734.79-0.690-0.9900.8117.390.170.00.000
2022 (8)0.550-2.7201.79-54.3400-2.1701.1871.01003.3230.720.37-84.45-0.6100.6964.290.176.25220.000
2021 (7)-0.950-0.8803.92-21.1300-1.8300.6930.19-0.4902.54-51.642.38480.491.18306.90.4216.670.1645.45-53.980
2020 (6)-1.290-3.8504.973723.0800-5.1400.53657.14-1.5705.25645.90.41-14.580.2926.090.36-14.290.110-169.740
2019 (5)1.08157.140.0800.13-81.69001.161833.330.07-41.670.100.70-38.680.4865.520.2321.050.42-6.6700166.15153.19
2018 (4)0.422.44-0.3600.710-0.200.06-80.00.129.09-0.2201.150.640.2900.1900.45-6.250065.620
2017 (3)0.41-33.87-0.110-0.5100.52225.00.3-80.520.11-21.43001.14-17.11-0.430-0.6300.48-12.73000.000
2016 (2)0.62-67.020.920-0.9800.1601.5425.20.14-63.16-0.0601.38-57.80.712.90.11-69.440.55-3.510093.94-53.03
2015 (1)1.8818.99-0.650-0.190-0.4601.2300.38-55.810.0903.26-53.580.69-19.770.365.880.5716.330.010200.005.06
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)1.5889.479.49-0.55-138.46-14.58-0.5972.69-63.890000.95-23.396.740.1-82.76-60.0-0.04-500.001.17-83.58-60.09-1.46-1227.27-1522.22-2.24-5700.0-622.580.2618.1823.810.020.0-50.00.00100.00
24Q3 (19)-0.1964.15-141.31.43298.61120.0-2.16-340.06.490001.24199.211.710.589.43286.670.01-87.507.107.96260.64-0.11-175.0-200.00.04114.29180.00.224.7610.00.020.0-50.0-67.860-128.03
24Q2 (18)-0.5352.25-128.49-0.72-176.9240.50.9266.67350.0000-1.258.76-292.310.53-14.5296.30.08180.014.296.58-2.21111.64-0.04-112.591.67-0.28-275.0-40.00.210.00.00.020.0-60.00.00100.0-100.0
24Q1 (17)-1.11-181.02-113.46-0.2645.8376.79-0.54-50.0-116.62000-1.37-253.9316.460.62148.0-21.52-0.10-42.866.72130.25-33.690.32455.56245.450.16151.61136.360.210.010.530.02-50.0-50.0-284.6200
23Q4 (16)1.37197.83-51.42-0.48-173.8534.25-0.3684.42-271.430000.89-19.82-57.420.2566.67-46.8100-100.02.9248.36-45.81-0.09-181.8267.86-0.31-520.041.510.215.010.530.040.0-42.860.00-100.00
23Q3 (15)0.46-75.27158.970.65153.72184.42-2.31-541.67-466.670001.1170.77171.610.15-44.44-67.390-100.0-100.01.97-36.64-57.380.11122.92-63.33-0.0575.0-350.00.2-4.7611.110.04-20.0-20.0242.11-92.19177.6
23Q2 (14)1.86457.6978.85-1.21-8.04-6.14-0.36-111.08-166.670000.65139.63750.00.27-65.8258.820.07200.0121.213.11-69.3650.6-0.48-118.18-250.0-0.254.55-300.00.2110.5331.250.0525.0150.03100.000734.62
23Q1 (13)-0.52-118.4479.45-1.12-53.42-1300.03.251447.62692.68000-1.64-178.4737.160.7968.09887.5-0.07-450.0-240.010.1488.15996.52-0.2221.43-833.33-0.4416.98-109.520.190.026.670.04-42.860.00.0000
22Q4 (12)2.82461.541780.0-0.735.19-62.220.21-66.67-88.590002.09234.84796.670.472.17213.330.02-92.31110.535.3916.7287.35-0.28-193.33-125.23-0.53-2750.0-270.970.195.5618.750.0740.040.00.00100.0-100.0
22Q3 (11)-0.78-175.044.68-0.7732.46-327.780.6316.67-72.0000-1.55-1450.02.520.46170.59109.090.26178.79156.524.62123.8638.130.3-6.25-31.820.02-80.0-92.00.1812.580.00.05150.025.0-312.00-184.013.7
22Q2 (10)1.04141.11388.89-1.14-1325.0-522.220.5431.71980.000100.0-0.196.17-11.110.17112.5525.0-0.33-760.0-650.02.06123.07398.120.32966.67-58.440.1147.62-82.460.166.67100.00.02-50.0-50.0371.430811.9
22Q1 (9)-2.53-1786.67-477.61-0.0882.2284.620.41-77.72295.2400-100.0-2.61-770.0-1840.00.08-46.67-77.140.05126.32-50.00.92-33.53-89.30.03-97.3-40.0-0.21-167.74-450.00.15-6.2587.50.04-20.00.00.00-100.0-100.0
21Q4 (8)0.15110.64126.79-0.45-150.040.791.84-18.22-13.62000-0.381.1377.270.15-31.82150.0-0.1958.784.171.39-58.38-22.771.11152.27404.550.3124.0342.860.1660.0100.00.0525.0-54.5528.85107.98113.39
21Q3 (7)-1.41-291.67-127.42-0.18-166.6793.552.254400.025.70100.0100.0-1.59-1666.6753.370.22650.0-40.54-0.46-866.6764.623.34583.13-72.980.44-42.8625.710.25-56.14-30.560.125.025.00.040.00-361.54-592.95-156.58
21Q2 (6)-0.36-153.73-414.290.27151.92307.690.05123.81-92.06-0.09-200.0-800.0-0.09-160.055.0-0.04-111.43-144.440.06-40.0200.0-0.69-108.01-117.690.771440.07600.00.57850.05600.00.080.0-20.00.040.00-52.17-114.0218.01
21Q1 (5)0.67219.641775.0-0.5231.58-205.88-0.21-109.86-150.00.0901000.00.15111.36171.430.35483.3300.1108.33176.928.64379.6300.05-77.27127.780.06-14.29140.00.080.0-20.00.04-63.640372.22272.820
20Q4 (4)-0.569.680.0-0.7672.760.02.1318.990.00100.00.0-1.3261.290.00.06-83.780.0-1.27.690.01.80-85.440.00.22-37.140.00.07-80.560.00.080.00.00.1100.0-215.38-52.850.0
20Q3 (3)-0.62-785.710.0-2.79-2046.150.01.79184.130.0-0.02-100.00.0-3.41-1605.00.00.37311.110.0-1.3-6600.00.012.37216.240.00.353400.00.00.363500.00.00.08-20.00.0000.0-140.91-121.430.0
20Q2 (2)-0.07-75.00.0-0.1323.530.00.6350.00.0-0.010.00.0-0.24.760.00.0900.00.02115.380.03.9100.00.01105.560.00.01106.670.00.10.00.0000.0-63.6400.0
20Q1 (1)-0.040.00.0-0.170.00.00.420.00.0-0.010.00.0-0.210.00.000.00.0-0.130.00.0-0.000.00.0-0.180.00.0-0.150.00.00.10.00.000.00.00.000.00.0

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