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)5.990-1.280-0.380-0.0204.7100.61454.55000.33497.91-1.3601.14-80.741.5844.950.9221.05164.560
2023 (9)-0.470-6.4607.770-4.070-6.9300.11-35.290.01-98.280.06-43.474.8550.155.9243.341.092.830.765.56-6.050
2022 (8)5.060-1.590-3.270-0.1203.4700.17112.50.5800.1047.323.23-34.884.13-28.551.0634.180.72554.5585.620
2021 (7)-1.7601.370-0.4300.250-0.3900.08100.0-0.1200.07137.964.96-26.085.785.280.79-1.250.1183.33-26.350
2020 (6)6.660-2.740-3.240-0.103.9200.04-97.44-0.1700.03-97.796.7143.685.4944.850.837.930.0650.0104.880
2019 (5)-4.50-1.7207.45410.270.40-6.2201.56262.79001.27229.774.679.373.7919.180.58123.080.04-20.0-102.040
2018 (4)0.51-93.47-0.6401.460-0.540-0.1300.43-89.06000.38-89.814.2718.943.1812.370.2636.840.050.014.61-94.26
2017 (3)7.810-3.70-1.7600.12-72.734.1103.9339200.0003.7734282.793.5930.072.8318.410.19-5.00.05-28.57254.400
2016 (2)-2.900.12100.00.8100.44131.58-2.7800.01-50.0000.01-53.332.768.662.396.220.20.00.07-12.5-109.020
2015 (1)3.11-21.270.060-2.6900.19-85.043.17-15.470.02-86.67000.02-86.822.54-0.392.25-2.170.211.110.0860.0122.92-21.27
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)2.54152.92-15.05-1.21-611.7678.161.72-36.76-43.612.9207.812536.361.33126.76152.160.02-90.00.0-0.05-200.0-600.00.04-91.25-3.83-1.02-300.0-148.78-1.2-392.68-260.00.390.030.00.230.021.050.00100.0-100.0
24Q3 (19)-4.8-169.3649.47-0.17-41.67-70.02.72147.55-66.04-2.69-589.0933.58-4.97-173.0948.230.2185.71300.00.050600.00.47194.1407.380.51142.15-76.820.414000.0-69.40.39-11.3644.440.230.021.05-466.02-145.7911.7
24Q2 (18)6.92420.32.37-0.12-154.5585.0-5.72-735.56-3.440.55170.5130.956.8338.7114.090.07-78.79250.000-100.00.16-77.21293.46-1.21-436.11-188.320.01-99.48-99.390.4422.2262.960.234.5521.051017.651812.87214.63
24Q1 (17)1.33-55.52284.720.22103.971200.00.9-70.49-59.82-0.78-809.09-41.821.55160.78309.460.331550.01550.00-100.000.691540.971523.590.36187.8-78.71.92156.0-12.730.3620.038.460.2215.7915.7953.20-77.94295.81
23Q4 (16)2.99131.47164.6-5.54-5440.0-182.653.05-61.92563.040.11102.72200.0-2.5573.44-207.230.02-60.0-80.00.01200.0-88.890.04-53.86-65.08-0.41-118.6419.610.75-44.03-18.480.311.11-30.230.190.0-70.31241.13145.69324.64
23Q3 (15)-9.5-240.53-869.39-0.187.5-900.08.01244.854811.76-4.05-1064.29-8000.0-9.6-261.07-869.70.05150.0400.0-0.01-200.00.00.09128.07195.062.260.5850.681.34-17.79-2.90.270.022.730.190.0533.33-527.78-263.17-777.83
23Q2 (14)6.761038.8999.41-0.8-3900.0-700.0-5.53-346.88-91.350.42176.3613.515.96905.4181.160.020.0-33.330.010-75.00.04-5.98-59.361.37-18.932.241.63-25.9168.040.273.8528.570.190.0533.33323.441290.4615.45
23Q1 (13)-0.72-163.72-147.06-0.0298.98-104.172.24386.96434.33-0.55-400.0-66.67-0.7410.84-136.820.02-80.0-50.00-100.0-100.00.04-64.7-69.841.69431.3779.792.2139.13158.820.26-39.5323.810.19-70.31533.33-27.17-147.85-119.36
22Q4 (12)1.13215.31140.65-1.96-19500.0-1733.330.46370.59116.31-0.11-120.0-133.33-0.8316.1668.80.1900.0233.330.091000.0175.00.12289.8425.06-0.51-134.93-138.060.92-33.33-29.230.4395.45115.00.642033.332033.3356.78194.45131.25
22Q3 (11)-0.98-128.91-512.5-0.0190.066.67-0.1794.1277.63-0.05-113.51-400.0-0.99-130.09-421.050.01-66.67-66.67-0.01-125.000.03-68.58-67.191.468.964.291.3842.272.220.224.7610.00.030.00.0-60.12-121.46-493.71
22Q2 (10)3.39121.57317.31-0.1-120.8389.8-2.89-331.34-168.810.37212.1276.193.2963.68229.530.03-25.0200.00.04-91.300.10-30.22172.181.3442.5526.420.9714.127.780.210.010.530.030.00.0280.1799.59301.14
22Q1 (9)1.53155.04-44.160.48300.0-78.67-0.6776.2436.19-0.33-200.0-17.862.01175.56-59.720.0433.33300.00.46483.3300.1446.34324.690.94-29.85-18.970.85-34.62-61.880.215.05.00.030.00.0140.37177.2526.02
21Q4 (8)-2.78-1637.5-195.530.12500.0108.96-2.82-271.05-291.670.333400.0371.43-2.66-1300.0-269.430.030.0175.0-0.120-200.00.102.29176.941.34-4.29-9.461.3-3.7-1.520.20.00.00.030.0200.0-181.70-1694.28-195.53
21Q3 (7)-0.1689.7457.89-0.0396.9490.32-0.76-118.182.49-0.01-104.76-109.09-0.1992.5272.460.03200.0-40.000100.00.09160.57-31.551.432.08-18.131.3550.0-2.170.25.260.00.030.0200.0-10.1392.7357.63
21Q2 (6)-1.56-156.93-134.14-0.98-143.563.924.2500.0376.320.21175.0-8.7-2.54-150.9-171.550.010.00.00000.048.8839.321.06-8.62-46.460.9-59.64-43.750.19-5.011.760.030.00-139.29-225.05-153.95
21Q1 (5)2.74-5.84338.262.25267.913314.29-1.05-45.83-130.0-0.28-500.054.14.99217.83509.020.01125.00.00100.0100.00.03126.518.021.16-21.62-17.732.2368.9487.390.20.025.00.03200.00111.38-41.44230.75
20Q4 (4)2.91865.790.0-1.34-332.260.0-0.7283.410.00.07-36.360.01.57327.540.0-0.04-180.00.0-0.0420.00.0-0.13-191.010.01.48-13.450.01.32-4.350.00.20.00.00.010.00.0190.20895.820.0
20Q3 (3)-0.38-108.320.0-0.3169.610.0-4.34-185.530.00.11-52.170.0-0.69-119.440.00.05400.00.0-0.0500.00.14430.320.01.71-13.640.01.38-13.750.00.217.650.00.0100.0-23.90-109.260.0
20Q2 (2)4.57497.390.0-1.02-1357.140.0-1.52-143.430.00.23137.70.03.55390.980.00.010.00.00100.00.00.03-15.590.01.9840.430.01.634.450.00.176.250.0000.0258.19403.10.0
20Q1 (1)-1.150.00.0-0.070.00.03.50.00.0-0.610.00.0-1.220.00.00.010.00.0-0.080.00.00.030.00.01.410.00.01.190.00.00.160.00.000.00.0-85.190.00.0

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