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)-1.930-4.3202.47-78.63-0.210-6.2501.76-84.7-0.32017.98-83.16-1.690-1.3201.288.471.1115.62-180.370
2023 (9)-1.280-10.09011.56-28.42-0.680-11.37011.5-7.18-0.330106.78-16.75-0.960-0.3701.1813.460.96-41.82-72.320
2022 (8)-2.00-14.27016.15162.18-0.210-16.27012.39481.690.68385.71128.26387.75-2.020-1.7301.04108.01.65-20.67-208.330
2021 (7)0.4220.0-5.206.1665.5900-4.7802.1345.890.14026.30108.93-2.580-1.4500.556.252.089.4737.17187.79
2020 (6)0.35-75.69-0.9703.7200.020-0.6201.46147.46-0.03012.59183.72-0.100.49-26.870.320.01.9-4.5212.92-73.27
2019 (5)1.44-70.12-1.230-1.110-0.0600.21-93.350.59195.0-0.0104.44215.180.7434.550.67-25.560.32-5.881.99-19.1148.32-62.91
2018 (4)4.82-14.99-1.660-3.640-0.0703.16-30.090.2-71.01-0.0301.41-66.670.55-67.070.94.650.34-8.112.460.0130.27-15.22
2017 (3)5.675.19-1.150-3.470-0.0304.52-11.720.6938.0-0.1104.2238.931.67-12.570.864.880.37-21.282.46-10.22153.6614.89
2016 (2)5.39-0.55-0.270-4.860-0.2105.1260.50.5-18.030.3303.04-22.421.913.240.827.890.47-4.082.741.11133.75-2.28
2015 (1)5.421.5-2.230-3.2600.0740.03.19-50.080.6122.0-0.2203.9231.171.8545.670.76-44.530.492.082.715.45136.8713.29
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)0.36138.33500.0-1.58-2533.33-152.841.61317.57436.67-0.26-2500.062.86-1.22-22.0-140.670.75212.5178.120.04116.67112.1236.59352.74199.85-0.69-392.86-97.14-0.77-600.016.30.336.450.00.280.00.00.00100.00
24Q3 (19)-0.94-154.05-225.33-0.0697.3697.77-0.74-150.68-129.84-0.01-200.050.0-1.062.1248.450.24-29.41-93.3-0.24-242.86-2300.08.08-40.58-93.36-0.1462.166.67-0.11-10.0-113.580.31-3.12-3.120.283.712.0-195.83-159.35-460.33
24Q2 (18)-0.3762.2444.78-2.27-467.560.311.461023.08-66.740.01-80.00-2.64-91.358.690.34-19.05-92.74-0.07-75.0-800.013.60-26.5-92.42-0.3724.49-94.74-0.169.7-100.00.320.045.450.270.022.73-75.5179.9756.05
24Q1 (17)-0.98-9900.027.94-0.4-113.3891.430.13-56.67-97.040.05107.1466.67-1.38-146.077.110.42143.75-90.0-0.0487.88018.50150.5-88.59-0.49-40.0-81.48-0.3364.13-57.140.32-3.030.00.27-3.5728.57-376.92011.31
23Q4 (16)0.01-98.67102.382.99211.15229.440.3-87.9528.57-0.7-3400.0-233.333.0254.64209.89-0.96-126.82-126.45-0.33-3200.0-1750.0-36.64-130.09-123.92-0.35-133.3318.6-0.92-213.58-206.670.333.1213.790.2812.040.00.00-100.0100.0
23Q3 (15)0.75211.945.63-2.6952.9736.262.48-43.51-79.07-0.0200.0-1.9469.6444.733.58-23.588.42-0.01-200.0-114.29121.77-32.0996.75-0.1521.05-150.00.811720.01257.140.3245.45-5.880.2513.64-37.554.35131.64-48.71
23Q2 (14)-0.6750.7445.97-5.72-22.48-30.594.390.029.50-100.0100.0-6.39-5.97-13.74.6811.4311.960.0100179.3110.57-30.08-0.1929.6380.41-0.0576.1993.980.22-31.254.760.224.76-56.86-171.7959.580
23Q1 (13)-1.36-223.81-29.52-4.67-102.16-39.44.396371.43347.960.03114.290.0-6.03-120.88-37.054.215.757.30-100.0-100.0162.165.8757.3-0.2737.2151.79-0.2130.060.380.3210.3452.380.215.0-60.38-425.00-92.2615.0
22Q4 (12)-0.42-159.15-115.16-2.3145.26-67.39-0.07-100.59-116.28-0.21-950.0-320.0-2.7322.22-296.43.6391.05312.50.02-71.43-96.15153.16147.48336.87-0.43-616.67-53.57-0.3-328.57-87.50.29-14.7138.10.2-50.0-62.26-221.05-308.6-146.29
22Q3 (11)0.71157.26195.83-4.223.65-517.8211.85249.56939.47-0.02-100.0-300.0-3.5137.54-380.81.9-54.553900.00.070118.9261.89-75.872006.19-0.0693.8194.0-0.0791.5782.930.3461.9142.860.4-21.57-23.08105.97010.39
22Q2 (10)-1.24-18.131.49-4.38-30.75-280.873.39245.9238.93-0.01-133.33-150.0-5.62-27.73-89.864.1856.5520800.00-100.0100.0256.44148.7619389.57-0.97-73.215.83-0.83-56.6-27.690.210.0162.50.51-3.77-1.920.00100.00
22Q1 (9)-1.05-137.91-34.62-3.35-142.758.970.98127.91-54.420.03160.050.0-4.4-416.551.352.67203.41106.980.5913.460103.09194.04102.18-0.56-100.0-107.41-0.53-231.25-120.830.210.0162.50.530.03.92-500.00-204.69-124.36
21Q4 (8)2.771054.17374.26-1.38-236.636.760.43-62.28-83.33-0.05-600.0-66.671.3911.2155.820.881860.0-3.30.52240.542700.035.061179.840.94-0.2872.0-211.11-0.1660.98-206.670.2150.0162.50.531.928.16477.59397.49440.46
21Q3 (7)0.24113.26-85.451.01187.83268.331.14-53.28642.860.01-50.0200.01.25142.2319.05-0.05-350.0-113.51-0.37-3600.00-3.25-346.75-136.77-1.02.91-209.89-0.4136.92-161.190.1475.075.00.520.08.3396.000-28.44
21Q2 (6)-1.81-132.05-228.37-1.1568.75-249.352.4413.49960.870.020.0300.0-2.9633.63-235.780.02-98.45200.0-0.0100.01.32-97.42247.37-1.03-281.48-123.91-0.65-170.83-2066.670.080.00.00.521.9610.640.00100.0-100.0
21Q1 (5)-0.7822.7754.12-3.68-148.65-1151.432.15-16.6791.960.02166.67-71.43-4.46-79.12-230.371.2941.76578.950100.0050.9946.8581.63-0.27-200.041.3-0.24-260.017.240.080.00.00.514.0810.87-222.86-58.8767.23
20Q4 (4)-1.01-161.210.0-1.48-146.670.02.581328.570.0-0.03-200.00.0-2.49-337.140.00.91145.950.0-0.0200.034.73293.330.0-0.09-109.890.00.15-77.610.00.080.00.00.492.080.0-140.28-204.570.0
20Q3 (3)1.6517.020.0-0.6-177.920.0-0.21-191.30.0-0.010.00.01.05-51.830.00.371950.00.00100.00.08.831089.020.00.91297.830.00.672333.330.00.080.00.00.482.130.0134.15-50.530.0
20Q2 (2)1.41182.940.00.77120.00.00.23-79.460.0-0.01-114.290.02.18261.480.0-0.02-110.530.0-0.0100.0-0.89-111.940.0-0.460.00.0-0.0389.660.00.080.00.00.472.170.0271.15139.880.0
20Q1 (1)-1.70.00.00.350.00.01.120.00.00.070.00.0-1.350.00.00.190.00.000.00.07.480.00.0-0.460.00.0-0.290.00.00.080.00.00.460.00.0-680.000.00.0

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