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)6.059.4-1.660-2.5300.4104.393.782.154.41004.9734.356.0441.454.6958.982.362.160.010.085.69-18.33
2023 (9)5.53-41.85-1.30-3.160-0.0704.23-13.671.36-70.37003.70-69.024.27-34.312.95-41.352.3114.360.010.0104.93-22.1
2022 (8)9.51157.72-4.610-3.6500.0204.904.59-19.76-0.01011.94-12.576.5-6.345.033.292.0214.770.010.0134.70142.39
2021 (7)3.69-19.08-5.1201.740-0.440-1.4305.72108.760013.6662.756.9454.224.8777.091.7616.560.010.055.57-47.96
2020 (6)4.56-44.12-2.690-0.8100.618.931.87-66.842.742.62008.39-8.324.573.752.75125.411.51-1.310.010.0106.79-63.88
2019 (5)8.160-2.520-3.8400.56409.095.6402.67-53.65009.15-43.812.59-45.131.22-59.741.5331.90.010.0295.650
2018 (4)-0.20-5.6305.3800.1183.33-5.8305.76104.260016.2963.944.7262.23.03-9.281.1618.370.010.0-4.760
2017 (3)1.99314.580.50-0.9800.06-91.782.4902.8214.170.0109.94-8.62.9172.193.34345.330.980.00.01-75.045.9669.47
2016 (2)0.48-80.95-2.470-0.5200.730-1.9902.4781.62-0.01010.8755.01.6979.790.7559.570.9813.950.0433.3327.12-85.36
2015 (1)2.520-1.2802.7527.31-0.5301.2401.363.03007.01-0.320.94840.00.4756.670.86-3.370.030.0185.290
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)3.25138.9785.71-0.4420.0-1566.670.15109.68120.55-0.05-115.15-183.332.81246.9157.870.5-45.654900.00004.90-40.064522.921.47-30.6613.081.1-27.63111.540.590.0-7.81000192.31198.3627.47
24Q3 (19)1.36-16.05747.62-0.55-22.22-22.22-1.550.0-369.70.33560.0194.290.81-30.77222.730.92104.44104.440008.17108.0863.962.1261.83149.411.5247.5765.220.590.07.2700064.45-35.55551.18
24Q2 (18)1.621000.01.89-0.45-95.65-9.76-1.55-469.05-72.220.05-44.44-66.671.17385.37-0.850.45104.559.760003.9366.71-4.041.3114.9112.931.03-1.919.770.591.725.36000100.001005.56-10.69
24Q1 (17)-0.18-110.29-107.5-0.23-866.6751.060.42157.53135.00.0950.050.0-0.41-123.03-121.240.222100.0-54.170002.362123.55-59.371.14-12.3120.01.05101.9264.060.58-9.383.57000-11.04-107.32-105.52
23Q4 (16)1.75933.3325.90.03106.67102.94-0.73-121.21-160.710.06117.14135.291.78369.7381.080.01-97.78-98.9900100.00.11-97.87-99.021.352.9420.370.52-43.48-42.220.6416.3625.49000150.861156.0353.03
23Q3 (15)-0.21-113.21-104.55-0.45-9.7670.39-0.3363.3370.8-0.35-333.33-3600.0-0.66-155.93-121.290.459.76-65.380004.9821.79-68.80.85-26.72-44.810.926.98-31.850.55-1.797.84000-14.29-112.76-105.75
23Q2 (14)1.59-33.75-22.82-0.4112.7772.48-0.925.051.090.15150.07.141.18-38.86107.020.41-14.58-76.30004.09-29.42-76.181.1622.11-40.210.8634.38-35.820.560.09.8000111.97-44.010.56
23Q1 (13)2.472.6666.67-0.4753.9218.97-1.2-328.57-200.00.06135.2920.01.93421.62124.420.48-51.52-17.240100.005.80-46.4210.740.95-12.04-51.030.64-28.89-55.560.569.812.0000200.00102.88169.44
22Q4 (12)1.39-69.91-12.58-1.0232.89-75.86-0.2875.22-154.55-0.17-1800.019.050.37-88.06-63.370.99-23.8522.22-0.010010.82-32.2549.341.08-29.87-37.210.9-33.33-23.730.510.010.8700098.58-60.311.68
22Q3 (11)4.62124.271258.82-1.52-2.0126.92-1.1338.59-246.750.01-92.86114.293.1443.86278.161.3-24.86-41.9600015.97-7.04-21.571.54-20.62-20.211.350.75-0.740.510.015.91000248.39123.071214.99
22Q2 (10)2.0643.0651.47-1.49-156.9-43.27-1.84-360.0-211.520.14180.0187.50.57-33.7278.121.73198.2837.300017.18228.1938.391.940.010.861.34-6.9412.610.512.015.91000111.3550.0233.46
22Q1 (9)1.44-9.43269.23-0.580.059.15-0.4-263.6429.820.05123.81400.00.86-14.85183.50.58-28.4-59.150005.23-27.75-64.81.9412.7925.971.4422.0326.320.58.719.0500074.23-23.44196.91
21Q4 (8)1.59367.65-39.54-0.5872.1260.0-0.11-114.2993.37-0.21-200.0-191.31.01158.05-14.410.81-63.84-46.360007.25-64.42-55.711.72-10.8825.551.18-13.2442.170.464.5515.000096.95413.27-54.66
21Q3 (7)0.34-75.0-71.19-2.08-100.0-177.330.77-53.3345.28-0.0756.25-150.0-1.74-643.75-504.652.2477.78198.6700020.3664.04116.131.9310.2953.171.3614.2963.860.440.018.9200018.89-77.36-80.79
21Q2 (6)1.36248.72403.7-1.0426.76-1980.01.65389.47302.44-0.16-1700.0-433.330.32131.0745.451.26-11.273050.000012.41-16.512525.521.7513.6441.131.194.3980.30.444.7618.9200083.44233.74218.29
21Q1 (5)0.39-85.17-13.33-1.422.07-222.73-0.5765.66-533.330.01-95.65-96.3-1.03-187.29-10400.01.42-5.96222.7300014.87-9.11136.221.5412.41144.441.1437.35171.430.425.010.5300025.00-88.31-55.56
20Q4 (4)2.63122.880.0-1.45-93.330.0-1.66-413.210.00.2364.290.01.18174.420.01.51101.330.0000.016.3673.630.01.378.730.00.830.00.00.48.110.0000.0213.82117.450.0
20Q3 (3)1.18337.040.0-0.75-1400.00.00.5329.270.00.14566.670.00.4395.450.00.751775.00.0000.09.421892.780.01.261.610.00.8325.760.00.370.00.0000.098.33275.120.0
20Q2 (2)0.27-40.00.0-0.0588.640.00.41555.560.0-0.03-111.110.00.222100.00.00.04-90.910.0000.00.47-92.490.01.2496.830.00.6657.140.00.37-2.630.0000.026.21-53.40.0
20Q1 (1)0.450.00.0-0.440.00.0-0.090.00.00.270.00.00.010.00.00.440.00.000.00.06.290.00.00.630.00.00.420.00.00.380.00.000.00.056.250.00.0

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