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)0.29-75.63-0.630-0.590-0.030-0.3400.51104.00.05014.49170.650.24-75.00.16-86.210.320.00063.04-25.3
2023 (9)1.19-17.360.040-0.870001.238.850.25733.33005.35754.750.96-16.521.1622.110.250.00084.40-29.67
2022 (8)1.44176.92-0.310-0.550-0.0101.1359.150.030.0000.63-24.431.15125.490.9561.020.25-7.4100120.0098.46
2021 (7)0.52-68.290.190-0.870-0.0100.71-19.320.03-70.0000.83-64.280.51-42.70.59-37.230.27-6.90060.47-54.65
2020 (6)1.6484.27-0.760-0.320-0.0200.8883.330.1100.0002.3264.270.89140.540.94184.850.29-3.3300133.33-5.62
2019 (5)0.8978.0-0.410-0.20-0.0200.4823.080.05-66.670.07-22.221.41-69.110.3754.170.3365.00.3-6.2500141.2746.92
2018 (4)0.58.7-0.110-0.120-0.0400.39105.260.15-87.180.0904.57-88.550.24200.00.2185.710.326.670096.15-22.66
2017 (3)0.4664.29-0.270000.0860.00.19-13.641.17265.620039.93250.650.08-27.270.07-46.150.320.000124.3268.73
2016 (2)0.28-50.0-0.060-0.3900.0500.22-47.620.32113.330011.39151.290.11-76.090.13-68.290.25-7.410073.68-10.53
2015 (1)0.56-39.78-0.140-0.490-0.0600.42-25.00.157.14004.5313.620.46-28.120.41-26.790.27-3.570082.35-25.62
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)0.33650.0-60.24-0.27-1250.0-292.860100.00-0.010.00.00.06175.0-93.810.11450.00.000021.57827.45147.06-0.19-480.0-170.37-0.27-1250.0-162.790.070.016.670000.00100.0-100.0
24Q3 (19)-0.06-20.0-142.86-0.02-111.7677.78-0.58032.56-0.010-200.0-0.08-166.67-260.00.02-33.33-84.620-100.002.33-36.43-81.750.0566.67-66.67-0.02-120.0-113.330.070.016.67000-120.00-308.0-280.0
24Q2 (18)-0.05-171.43-135.710.17132.69288.890000100.000.12126.67140.00.03-91.4300.05003.66-86.100.03-91.43-80.00.1-71.43-56.520.070.016.67000-29.41-276.47-160.92
24Q1 (17)0.07-91.57-12.5-0.52-471.43-750.0000-0.02-100.00-0.45-146.39-381.250.35218.183400.000026.32201.443610.530.3529.63-10.260.35-18.62.940.0716.6716.6700016.67-90.16-16.67
23Q4 (16)0.83492.8631.750.14255.56200.00100.0100.0-0.01-200.000.971840.097.960.11-15.381000.00008.73-31.5991.270.2780.00.00.43186.6795.450.060.0-14.29000169.39154.08-22.03
23Q3 (15)0.140.0-73.08-0.090.0-125.0-0.860-62.260.01000.050.0-89.580.130550.000-100.012.750766.670.150.0-60.530.15-34.78-42.310.060.00.000066.6738.1-58.97
23Q2 (14)0.1475.016.67-0.09-212.5-80.00000000.05-68.75-28.570-100.00000-0.00-100.000.15-61.5466.670.23-32.35155.560.060.00.000048.28141.38-39.66
23Q1 (13)0.08-87.3-52.940.08157.14214.290100.0000100.00.16-67.3560.00.010.000000.71-11.3500.3944.44-7.140.3454.55-10.530.06-14.29-14.2900020.00-90.79-47.06
22Q4 (12)0.6321.15-1.56-0.14-250.0-1500.0-0.0198.11000-100.00.492.08-24.620.01-50.00.00-100.000.80-45.60.00.27-28.95-12.90.22-15.38-21.430.0716.670.0000217.2433.6918.8
22Q3 (11)0.52333.33642.86-0.0420.0-300.0-0.53038.3700100.00.48585.71433.330.0200.00.01001.470-61.760.38322.22642.860.26188.89336.360.060.0-14.29000162.50103.120
22Q2 (10)0.12-29.41166.67-0.0528.570.00000100.000.07-30.0130.43000000-0.00000.09-78.57200.00.09-76.3200.06-14.29-14.2900080.00111.76131.11
22Q1 (9)0.17-73.441800.0-0.07-800.0-133.33000-0.01-150.000.1-84.62-50.00-100.00000-0.00-100.000.4235.4816.670.3835.71-7.320.070.00.000037.78-79.341913.33
21Q4 (8)0.64814.29-20.990.01-50.0101.750100.000.02200.000.65622.22170.830.01-50.000000.80-79.200.31542.863.330.28354.5516.670.070.00.0000182.860-30.02
21Q3 (7)0.07138.89-84.090.02140.00-0.860-177.42-0.020-100.00.09139.13-79.550.020-71.430003.850-29.67-0.0722.22-121.21-0.110-136.670.070.00.00000.00100.0-100.0
21Q2 (6)-0.18-1700.0-143.9-0.05-123.8150.000000-100.0-0.23-215.0-174.1900-100.0000-0.000-100.0-0.09-125.0-280.00-100.0-100.00.070.00.0000-257.14-12242.86-263.07
21Q1 (5)-0.01-101.2350.00.21136.84310.000000100.00.2-16.67266.6700-100.0000-0.000-100.00.3620.063.640.4170.83105.00.070.00.0000-2.08-100.871.88
20Q4 (4)0.8184.090.0-0.5700.00100.00.00100.00.00.24-45.450.00-100.00.0000.0-0.00-100.00.00.3-9.090.00.24-20.00.00.070.00.0000.0261.29119.720.0
20Q3 (3)0.447.320.00100.00.0-0.3100.0-0.01-150.00.00.4441.940.00.07600.00.0000.05.47315.630.00.33560.00.00.357.890.00.070.00.0000.0118.92-24.590.0
20Q2 (2)0.412150.00.0-0.10.00.0000.00.02200.00.00.31358.330.00.010.00.0000.01.3235.530.00.05-77.270.00.19-5.00.00.070.00.0000.0157.692228.850.0
20Q1 (1)-0.020.00.0-0.10.00.000.00.0-0.020.00.0-0.120.00.00.010.00.000.00.00.970.00.00.220.00.00.20.00.00.070.00.000.00.0-7.410.00.0

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