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)0.72-59.09-0.340-1.250-0.0300.38-72.260.4624.32002.7616.41.1523.660.82-3.530.593.510051.06-58.8
2023 (9)1.76-29.6-0.390-0.8400.0401.37-26.740.37-40.32002.37-34.810.93-27.340.85-17.480.579.6200123.94-22.66
2022 (8)2.540.45-0.630-1.430-0.0201.87450.00.62-56.64003.64-37.361.28-53.621.03-53.810.5213.040.01-50.0160.26143.99
2021 (7)1.78612.0-1.440-0.110-0.0100.3401.4370.24-0.0105.8213.612.76107.522.2390.60.46-11.540.020.065.68349.27
2020 (6)0.25-95.63-0.6900.30-0.010-0.4400.84500.0005.12512.431.3362.21.1760.270.52-16.130.020.014.62-96.5
2019 (5)5.720-0.330-5.280-0.0105.3900.14-68.18000.84-63.60.82-25.450.73-9.880.621.640.02100.0417.520
2018 (4)-0.630-0.4400.13-62.860.03200.0-1.0700.44-33.33002.30-32.671.1-2.650.81-30.170.613.390.010.0-44.060
2017 (3)1.12-29.11-0.6700.3500.0100.45-65.120.66127.59003.41119.471.13-35.81.16-18.880.59-1.670.010.063.64-17.84
2016 (2)1.58-53.53-0.290-1.920001.29-31.380.29-80.79-0.0101.55-80.011.763.531.43-1.380.611.110.01-66.6777.45-53.99
2015 (1)3.4129.73-1.520-2.5400.0401.88248.151.51160.34007.78173.211.784.781.45101.390.54-5.260.030.0168.3250.12
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)0.3995.0-56.670.07121.21187.5-0.32-557.1446.670.01-50.0116.670.46453.85-43.90.06-80.65-25.00001.41-81.69-29.580.3737.0448.00.17-19.05-10.530.150.00.0000121.88119.37-53.96
24Q3 (19)0.211.11-16.67-0.33-1000.0-200.00.07333.33117.950.02200.0-75.0-0.13-186.67-200.00.31520.0138.460007.69643.08136.090.27-20.5912.50.21-27.595.00.157.147.1400055.5632.72-21.3
24Q2 (18)0.18460.0-64.71-0.0340.075.0-0.0396.91-110.0-0.0233.33-200.00.15250.0-61.540.050.0-58.330001.04-27.12-68.250.34100.0100.00.29107.1445.00.140.00.000041.86334.42-72.09
24Q1 (17)-0.05-105.56-145.45-0.0537.537.5-0.97-61.67-546.67-0.0350.00-0.1-112.2-433.330.05-37.525.00001.42-28.9839.20.17-32.0-34.620.14-26.32-48.150.14-6.670.0000-17.86-106.75-166.56
23Q4 (16)0.9275.01.12-0.0827.270.0-0.6-53.8525.0-0.06-175.053.850.82530.771.230.08-38.460.00002.00-38.622.50.254.17-21.880.19-5.0-24.00.157.147.14000264.71275.015.99
23Q3 (15)0.24-52.94166.67-0.118.3356.0-0.39-230.0-1850.00.08300.0-33.330.13-66.67181.250.138.33-45.830003.26-0.08-46.240.2441.18-4.00.20.0-4.760.140.00.000070.59-52.94174.51
23Q2 (14)0.51363.64-60.47-0.12-50.0-20.00.3300.0175.00.02000.391200.0-67.230.12200.020.00003.26219.5737.930.17-34.62-41.380.2-25.93-9.090.140.00.0000150.00459.09-58.14
23Q1 (13)0.11-87.64-54.17-0.080.060.0-0.1581.2528.570100.0100.00.03-96.3-25.00.04-50.0-80.00001.02-47.7-75.870.26-18.75-39.530.278.0-20.590.140.027.2700026.83-88.24-49.7
22Q4 (12)0.89888.89493.33-0.0868.050.0-0.8-3900.0-766.67-0.13-208.33-550.00.81606.258200.00.08-66.67-52.940001.95-67.8-31.710.3228.0-44.830.2519.05-51.920.140.027.27000228.21787.46858.46
22Q3 (11)0.09-93.02-93.02-0.25-150.0-25.0-0.0295.097.890.1201100.0-0.16-113.45-114.680.24140.026.320006.06156.3676.710.25-13.79-52.830.21-4.55-51.160.140.016.6700025.71-92.82-89.04
22Q2 (10)1.29437.5174.47-0.150.087.18-0.4-90.48-253.850100.0-100.01.192875.0483.870.1-50.0-87.1800-100.02.36-44.09-79.390.29-32.56-69.150.22-35.29-70.270.1427.2716.67000358.33571.88555.67
22Q1 (9)0.2460.0271.43-0.2-25.035.48-0.21-275.0-144.68-0.0150.066.670.04500.0108.890.217.65-31.0300100.04.2347.99-8.00.43-25.86-39.440.34-34.62-35.850.110.0-8.3300-100.053.33124.0351.43
21Q4 (8)0.15-88.37-76.19-0.1620.020.00.12112.63125.0-0.02-300.00.0-0.01-100.92-102.330.17-10.53-15.00002.86-16.69-28.00.589.4341.460.5220.9348.570.11-8.33-8.3300023.81-89.85-82.24
21Q3 (7)1.29174.47168.75-0.274.3625.93-0.95-465.38-206.450.01-75.0-50.01.09451.61419.050.19-75.64-29.630-100.0100.03.43-70.1-49.830.53-43.6247.220.43-41.8948.280.120.00.0000234.55329.17100.34
21Q2 (6)0.47435.71-7.84-0.78-151.61-7700.00.26-44.68150.00.04233.330-0.3131.11-162.00.78168.97387.50.01150.0011.47149.58189.630.9432.39154.050.7439.62174.070.120.0-7.690-100.0054.65357.64-57.14
21Q1 (5)-0.14-122.2289.86-0.31-55.0-40.910.47197.92-70.81-0.03-50.0-200.0-0.45-204.6571.880.2945.031.82-0.02004.6015.82-29.390.7173.17273.680.5351.43103.850.120.0-14.290.0100-21.21-115.8293.85
20Q4 (4)0.6331.250.0-0.225.930.0-0.48-54.840.0-0.02-200.00.00.43104.760.00.2-25.930.00100.00.03.97-41.950.00.4113.890.00.3520.690.00.120.00.0000.0134.0414.490.0
20Q3 (3)0.48-5.880.0-0.27-2600.00.0-0.3140.380.00.0200.00.21-58.00.00.2768.750.0-0.1500.06.8472.590.00.36-2.70.00.297.410.00.12-7.690.0000.0117.07-8.180.0
20Q2 (2)0.51136.960.0-0.0195.450.0-0.52-132.30.00100.00.00.5131.250.00.16-27.270.0000.03.96-39.150.00.3794.740.00.273.850.00.13-7.140.0000.0127.50136.960.0
20Q1 (1)-1.380.00.0-0.220.00.01.610.00.0-0.010.00.0-1.60.00.00.220.00.000.00.06.510.00.00.190.00.00.260.00.00.140.00.000.00.0-345.000.00.0

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