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)-26.040-19.2000-19.270-45.240003.1300.00000192.211.3323.754.534.8628.91-11.790
2023 (9)21.58-95.4-19.8000-1.8901.78-99.6100-0.1500.00000172.64-14.7422.724.513.7713.5510.84-94.75
2022 (8)469.57-20.78-16.6500013.280452.92-22.75000.27-64.00.00000202.49-1.3921.746.573.3240.08206.36-20.58
2021 (7)592.740-6.42000-27.620586.320000.7500.00000205.3423.8220.44.722.377.24259.850
2020 (6)-179.260-20.2600011.60-199.52000-2.2700.00000165.84-3.7819.4813.262.2119.46-95.590
2019 (5)98.870-22.57000-20.81076.30003.2100.00000172.3610.3617.247.011.859.4751.650
2018 (4)-136.70-26.790008.37-21.92-163.49000-4.8100.00000156.189.0811.720.121.69-8.65-80.620
2017 (3)4.510-15.8100010.72-36.15-11.30001.07-71.390.00000143.184.029.74-0.711.85-7.042.910
2016 (2)-3153.8605.6300016.79-25.38-3148.230003.7400.00000137.655.259.81-5.311.99-26.57-2110.310
2015 (1)793.960-16.4700022.50777.49000-3.0100.00000130.7927.7610.360.12.71-1.81551.900
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)305.35337.64-30.49-5.95-69.0352.21000-1.5666.38-112.18299.4326.8-29.860003.131100.000.000000033.96-40.7123.545.86-1.841.561.326.4530.69742.22472.53-42.1
24Q3 (19)-128.49-72.47-206.99-3.52-8.98-441.54000-4.64-179.1872.93-132.01-69.83-210.51000-0.01080.00.000000057.2817.8814.815.97-0.54.551.245.9827.84-199.24-49.12-193.85
24Q2 (18)-74.541.9882.14-3.2350.31-16.610005.86130.961823.53-77.7342.3881.490000-100.0100.00.000000048.59-7.224.746.01.186.191.173.5427.17-133.6138.1683.03
24Q1 (17)-128.4-129.23-6.33-6.547.79-65.39000-18.93-247.78-780.94-134.9-131.6-8.190000.040180.00.000000052.3790.517.165.932.776.271.1311.8828.41-216.05-116.851.01
23Q4 (16)439.29265.771028.14-12.45-1815.38-3064.2900012.81174.7442.97426.84257.341009.910000100.0-100.00.000000027.49-44.9-49.415.771.053.781.014.1213.481281.85503.781746.39
23Q3 (15)120.1128.8111.74-0.6576.5387.92000-17.14-4941.18-69.03119.45128.45132.66000-0.050.0-125.00.000000049.897.54-13.835.711.064.20.975.4311.49212.30126.96140.49
23Q2 (14)-417.06-245.36-158.97-2.7729.5257.45000-0.34-112.2397.22-419.83-236.7-159.92000-0.050.0-171.430.000000046.39-5.07-1.865.651.254.630.924.5512.2-787.50-260.82-159.56
23Q1 (13)-120.76-155.1451.11-3.93-1035.7124.130002.78-68.97-89.6-124.69-165.8150.56000-0.05-350.0-400.00.000000048.87-10.0713.75.580.365.480.88-1.1217.33-218.25-180.3256.69
22Q4 (12)-47.33-183.44-106.240.42107.81109.980008.96188.36136.74-46.91-191.37-106.220000.02-90.0102.060.000000054.34-6.1516.845.561.466.920.892.341.27-77.86-188.19-105.37
22Q3 (11)56.72-91.98161.23-5.3817.36-63.53000-10.1417.2227.6751.34-92.67153.520000.2185.71139.220.000000057.922.49-5.655.481.487.030.876.147.4688.28-93.32163.93
22Q2 (10)707.19386.29326.48-6.51-25.68-2930.43000-12.25-145.85-194.59700.68377.83321.970000.07800.0115.220.000000047.279.98-9.365.42.086.30.829.3343.861322.10362.36360.84
22Q1 (9)-247.02-132.57-3.45-5.18-23.04-716.6700026.72209.551342.79-252.2-133.44-5.99000-0.0198.97-100.370.000000042.98-7.59-5.145.291.735.80.7519.0529.31-503.92-134.78-7.39
21Q4 (8)758.34918.68285.4-4.21-27.96-43.2000-24.39-73.97-172.1754.13886.21283.05000-0.97-90.256.50.000000046.51-24.210.565.21.564.00.636.7810.531448.871149.23283.56
21Q3 (7)-92.63-155.86-144.42-3.29-1530.4346.68000-14.02-208.2658.34-95.92-157.77-147.4000-0.51-10.87-183.610.000000061.3717.6845.885.120.794.920.593.515.36-138.09-148.13-131.46
21Q2 (6)165.82169.44734.350.23-72.62103.7300012.95702.33-31.34166.05169.78613.93000-0.46-117.1-166.670.000000052.1515.136.75.081.64.960.57-1.723.64286.89161.14577.85
21Q1 (5)-238.7941.62-604.10.84128.57116.87000-2.15-106.3671.06-237.9542.24-661.340002.69220.63299.260.000000045.31-2.0315.095.00.04.820.581.759.43-469.2340.55-542.48
20Q4 (4)-409.03-296.140.0-2.9452.350.0000.033.83200.530.0-411.97-303.570.0000.0-2.23-465.570.00.0000.0000.046.259.940.05.02.460.00.571.790.0-789.33-279.830.0
20Q3 (3)208.54897.780.0-6.170.00.0000.0-33.65-278.420.0202.37726.340.0000.00.61-11.590.00.0000.0000.042.0710.280.04.880.830.00.561.820.0438.94831.120.0
20Q2 (2)-26.14-155.180.0-6.17-23.90.0000.018.86353.840.0-32.31-176.220.0000.00.69151.110.00.0000.0000.038.15-3.10.04.841.470.00.553.770.0-60.04-156.610.0
20Q1 (1)47.370.00.0-4.980.00.000.00.0-7.430.00.042.390.00.000.00.0-1.350.00.00.000.00.000.00.039.370.00.04.770.00.00.530.00.0106.040.00.0

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