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)5.04419.59-0.110-16.010-0.0604.9302.256.03-0.0504.3282.24-4.7901.48174.072.85-24.80.02-33.33115.86420.78
2023 (9)0.97-94.18-1.2201.920-0.170-0.2501.41-21.230.0602.37-7.94-0.700.5454.293.79-3.320.030.022.25-94.26
2022 (8)16.682154.05-1.60-2.320-0.3015.0801.79-31.68002.57-10.57-1.4300.35-85.423.92-8.840.030.0387.913427.86
2021 (7)0.74155.17-2.510-4.3801.16510.53-1.7702.62-4.03-0.0102.88-12.424.76104.292.404.3-12.420.0350.011.0055.45
2020 (6)0.29-97.69-2.7202.300.19-47.22-2.4302.73-9.00.03-40.03.29-13.282.33-37.37-0.8304.912.510.02100.07.07-95.29
2019 (5)12.5544.09-2.80-15.2100.36-7.699.7551.43.0-8.540.05-93.063.793.23.72-30.213.55-36.154.79-6.990.010150.3084.81
2018 (4)8.71-3.44-2.2702.1900.3906.44-44.913.28-20.190.7203.67-21.975.3327.825.56103.665.15-3.920081.33-26.52
2017 (3)9.02-25.882.670-1.870-0.4011.6963.044.11-2.38-0.2504.71-4.054.17-32.412.73-45.945.36-10.370.06-33.33110.671.13
2016 (2)12.1723.43-5.006.50-0.3807.1782.914.21-39.60.2504.90-45.016.17206.975.052557.895.982.050.0912.5109.44-31.96
2015 (1)9.8630.25-5.940-6.8400.3203.9230.236.9767.95-1.1208.9292.542.01-52.930.19-94.265.86-4.720.0860.0160.85102.07
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)-0.06-107.6996.91-7.65-189.79-3226.09-7.29-240.65-564.330.25169.44350.0-7.71-182.9-255.30.42-39.13110.00.12192.31500.03.98-21.59181.66-1.93-18.4-543.33-2.07-157.02-340.430.52-32.47-44.680-100.0-100.00.00-100.0100.0
24Q3 (19)0.78-78.0356.08.521770.592762.5-2.1420.7443.83-0.36-260.0-140.09.3205.925066.670.6911.2943.75-0.13-550.0-750.05.088.7576.12-1.63-96.39-419.613.6336200.0266.670.770.0-18.090.010.00.017.69-96.06-31.37
24Q2 (18)3.55367.11139.86-0.51-6.25-45.71-2.730.41-1025.0-0.1-166.67-25.03.04985.71169.030.6231.91106.67-0.0233.3333.334.6734.5126.59-0.83-107.5-277.270.01111.11-98.650.77-2.53-19.790.0100.0449.37313.89419.2
24Q1 (17)0.76139.18-17.39-0.48-108.7-50.0-3.88-347.13-188.180.15250.0-11.760.28112.9-53.330.47135.09.3-0.030.0-127.273.47145.5914.23-0.4-33.3342.86-0.0980.8587.50.79-15.96-17.710-100.00108.57126.86-71.68
23Q4 (16)-1.94-488.0-133.98-0.2328.1236.111.57141.21151.64-0.133.3341.18-2.17-1305.56-140.560.2-58.33-50.0-0.03-250.0-250.01.41-50.97-47.0-0.3-158.8218.92-0.47-147.47-30.560.940.0-6.930.010.00.0-404.17-1668.17-146.72
23Q3 (15)0.5-66.22-82.21-0.328.5736.0-3.81-1487.5-107.07-0.15-87.5-168.180.18-84.07-92.210.4860.0-35.140.02166.67-77.782.8839.92-24.890.51331.82750.00.9933.7859.680.94-2.08-2.080.010.00.025.77-70.22-85.42
23Q2 (14)1.4860.87-63.73-0.35-9.38-20.69-0.24-105.45-117.02-0.08-147.06-33.331.1388.33-70.180.3-30.23-14.29-0.03-127.27-175.02.06-32.21.31-0.2268.5765.080.74202.78535.290.960.0-2.040.0100.086.55-77.42-82.61
23Q1 (13)0.92-83.89-77.34-0.3211.1127.274.4244.74282.610.17200.0160.710.6-88.79-83.430.437.543.330.11450.0173.333.0413.9682.94-0.7-89.19-45.83-0.72-100.0-376.920.96-4.95-1.030-100.0-100.0383.33-55.6917.08
22Q4 (12)5.71103.2109.16-0.3628.042.86-3.04-65.22-231.03-0.17-177.27-121.795.35131.6154.760.4-45.95-46.670.02-77.780.02.67-30.52-21.35-0.37-716.67-1025.0-0.36-158.06-176.61.015.21-4.720.010.00.0865.15389.53388.03
22Q3 (11)2.81-31.13204.46-0.5-72.417.41-1.84-230.533.330.22466.671000.02.31-39.05171.520.74111.4345.10.09125.0325.03.8488.7378.060.06109.52-96.30.62464.7121.570.96-2.04-3.030.010.00.0176.73-64.48199.21
22Q2 (10)4.080.493300.0-0.2934.0952.461.4122.61491.67-0.0678.57-400.03.794.7873.470.3516.67-40.680.04126.6702.0322.43-20.13-0.63-31.25-130.88-0.17-165.38-115.450.981.03-10.910.010.00.0497.5651.969063.41
22Q1 (9)4.0648.72588.14-0.4430.1638.891.15-50.43132.12-0.28-135.9-182.353.6272.382884.620.3-60.0-61.04-0.15-850.0-1600.01.66-51.01-52.34-0.48-1300.0-144.860.26-44.68-21.210.97-8.49-15.650.010.00.0327.4284.7726.87
21Q4 (8)2.73201.49206.74-0.63-16.6719.232.32184.06170.520.783800.07700.02.1165.021809.090.7547.06-14.770.02150.0-80.03.3957.3-15.50.04-97.53-81.820.47-7.84209.31.067.07-18.460.010.00.0177.27199.5175.28
21Q3 (7)-2.69-2341.67-46.2-0.5411.48-125.47-2.76-666.67-2.60.020.0-85.71-3.23-559.18-1253.570.51-13.56-16.39-0.040-180.02.16-15.35-22.121.62-20.5944.640.51-53.64182.260.99-10.0-16.810.010.00-178.15-3380.8544.81
21Q2 (6)0.12-79.66-85.71-0.6115.2882.27-0.3689.94-108.570.02-94.12-92.31-0.49-276.9281.150.59-23.38-16.90-100.0100.02.55-26.95-22.12.0490.6554.551.1233.33-26.171.1-4.35-8.330.010.005.43-86.29-82.61
21Q1 (5)0.59-33.7147.5-0.727.69-18.03-3.58-8.81-187.750.343300.0254.55-0.13-218.1838.10.77-12.542.590.01-90.0125.03.49-13.1312.251.07386.36414.710.33176.74125.981.15-11.54-5.740.010.0039.60-60.850
20Q4 (4)0.89148.370.0-0.78-136.790.0-3.29-22.30.00.01-92.860.00.11-60.710.00.8844.260.00.1100.00.04.0144.990.00.22-80.360.0-0.4330.650.01.39.240.00.0100.0101.14131.330.0
20Q3 (3)-1.84-319.050.02.12161.630.0-2.69-164.050.00.14-46.150.00.28110.770.00.61-14.080.00.05155.560.02.77-15.330.01.12-15.150.0-0.62-141.610.01.19-0.830.0000.0-322.81-1133.750.0
20Q2 (2)0.84110.00.0-3.44-463.930.04.22.940.00.26218.180.0-2.6-1138.10.00.7131.480.0-0.09-125.00.03.275.270.01.32488.240.01.49217.320.01.2-1.640.0000.031.2300.0
20Q1 (1)0.40.00.0-0.610.00.04.080.00.0-0.220.00.0-0.210.00.00.540.00.0-0.040.00.03.110.00.0-0.340.00.0-1.270.00.01.220.00.000.00.00.000.00.0

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