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)5.73-76.43-15.720-8.240-1.850-9.99012.97-52.960010.73-54.9217.4322.9217.1448.9116.0824.941.29-1.5316.60-82.45
2023 (9)24.31-46.75-39.050-12.740-0.190-14.74027.57-17.60023.800.0914.18-61.3211.51-63.3612.87-2.791.313.1594.63-4.81
2022 (8)45.65-0.91-50.6034.8600.96108.7-4.95033.4639.710023.7837.636.667.9531.4113.613.24-10.181.279.4899.41-6.03
2021 (7)46.0782.24-27.330-12.5600.46018.7444.623.9536.550017.280.2733.9669.3827.6590.5614.7452.271.1673.13105.794.03
2020 (6)25.2834.33-12.320-11.730-0.03012.96017.54-18.190017.23-40.2720.05119.8514.5195.559.6830.630.67737.5101.69-19.44
2019 (5)18.8222.85-20.770-12.5300.030.0-1.95021.44230.860028.85230.119.12-19.937.42-26.827.41-15.410.08100.0126.2256.05
2018 (4)15.32-49.95-6.260-16.500.03-62.59.06-63.016.486.06-0.0108.7410.811.39-1.9810.144.118.76-13.180.0433.3380.89-47.52
2017 (3)30.6140.61-6.120-31.4700.08100.024.4979.156.11-26.56007.89-23.611.62-5.839.74-4.9810.09-9.340.03-78.57154.1352.36
2016 (2)21.7739.46-8.10-11.5100.040.013.671280.818.32-42.940010.33-44.9612.341.8210.25-1.5411.133.340.14-33.33101.1638.62
2015 (1)15.61-16.92-14.620-12.9200.0400.99-94.0814.5862.00018.7673.812.12-29.3310.41-31.1110.777.590.215.072.98-1.66
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)-8.42-327.41-219.26-4.73-143.81-44.21-0.1197.82-83.33-0.73-191.25-140.11-13.15-236.32-447.883.6181.41-34.3600012.1086.51-30.183.83-18.68-27.193.79-28.36-22.024.213.6926.050.330.06.45-101.08-396.68-221.84
24Q3 (19)-1.97-124.14-245.61-1.9435.7680.42-5.05-67.7759.790.8235.59162.5-3.91-176.0762.691.99-33.44-73.180006.49-33.42-76.694.712.3984.715.2919.9588.934.062.5323.40.330.06.45-20.35-121.7-128.51
24Q2 (18)8.162.5123.08-3.0249.9258.17-3.01-4200.0-4916.67-0.5955.39.235.14166.32971.192.99-31.89-58.360009.74-34.07-61.414.67.23175.454.4120.823575.03.962.8621.10.336.45-10.8193.79-7.97-46.81
24Q1 (17)7.9612.75-28.87-6.03-83.8467.65-0.07-16.670.0-1.32-172.53-1785.711.93-48.94125.914.39-20.18-41.1500014.78-14.73-42.564.29-18.44-8.923.65-24.9-1.883.8515.2729.630.310.0-3.12101.9222.85-36.15
23Q4 (16)7.061338.6-31.66-3.2866.969.6-0.0699.52-100.191.82242.19213.793.78136.07921.745.5-25.88-56.3100017.33-37.72-54.725.26106.27-31.154.8673.574.973.341.5235.770.310.0-3.1282.961031.49-40.49
23Q3 (15)-0.57-108.6-103.52-9.91-37.2629.32-12.56-20833.33-103.9-1.28-96.92-256.1-10.48-1676.27-585.197.423.34-4.7500027.8210.232.542.5552.69-75.312.82233.33-63.733.290.61-6.00.31-16.22-3.12-8.91-105.05-106.35
23Q2 (14)6.63-40.75-20.41-7.2261.2761.74-0.0614.29-100.6-0.65-828.57-140.74-0.5992.0894.47.18-3.755.4300025.25-1.8633.681.67-64.54-83.580.12-96.77-98.83.2710.1-8.910.3715.6215.62176.3310.46194.02
23Q1 (13)11.198.333.61-18.64-72.75-169.75-0.07-100.23-40.0-0.07-112.0758.82-7.45-1519.57-291.527.46-40.7518.9800025.72-32.7842.24.71-38.35-44.723.72-19.65-59.032.9720.73-19.730.320.03.23159.6314.5193.48
22Q4 (12)10.33-36.16-35.88-10.7923.0414.531.11605.0351950.00.58-29.27190.0-0.46-121.3-113.1812.5961.6234.800038.2782.343.737.64-26.04-17.144.63-40.03-36.752.46-29.71-32.970.320.010.34139.41-0.57-2.39
22Q3 (11)16.1894.241.51-14.0225.7-68.51-6.16-161.9137.650.82403.71071.432.16120.49-71.657.7914.39-6.1400020.9911.15-4.4810.331.57-6.777.72-22.65-16.543.5-2.51-4.630.320.010.34140.21133.7916.19
22Q2 (10)8.33-22.87-36.89-18.87-173.08-433.059.9520000.0479.77-0.27-58.82-184.38-10.54-370.95-209.116.818.6196.8200018.894.487.4910.1719.3725.879.989.9158.923.59-2.97-3.230.323.2310.3459.97-27.31-53.3
22Q1 (9)10.8-32.961233.33-6.9145.25-143.31-0.0516.670-0.17-185.0-30.773.8911.46291.636.27-32.87120.000018.09-32.0699.378.52-7.5952.699.0824.0489.563.70.820.270.316.96.982.51-42.23793.3
21Q4 (8)16.111.07-11.92-12.62-51.68-41.48-0.0699.3999.260.2185.71233.333.49-54.2-62.759.3412.5354.6400026.6221.1644.859.22-16.7928.597.32-20.8649.393.670.08.580.290.0-3.33142.8218.36-33.0
21Q3 (7)15.9420.76161.31-8.32-135.0323.95-9.88-277.1-76.430.07-78.12138.897.62-21.12257.448.3139.8821.1700021.98118.16-7.7411.0837.1390.719.2547.29137.183.67-1.0847.980.290.011.54120.67-6.0331.35
21Q2 (6)13.21529.63326.8-3.54-24.65-139.16-2.620-230.350.32346.15300.09.66575.86200.03.4621.411.2500010.0711.01-33.188.0844.8103.536.2831.11110.743.710.5485.50.290.0190.0128.401290.26212.08
21Q1 (5)0.81-95.57-87.93-2.8468.16-89.330100.0100.0-0.13-316.67-1400.0-2.03-121.66-138.962.85-52.8185.060009.07-50.6415.075.58-22.1880.04.79-2.2476.13.699.17102.750.29-3.331350.09.24-95.67-93.72
20Q4 (4)18.29199.840.0-8.9218.460.0-8.11-44.820.00.06133.330.09.37293.60.06.04-11.820.0000.018.38-22.830.07.1723.410.04.925.640.03.3836.290.00.315.380.0213.17132.040.0
20Q3 (3)6.1204.810.0-10.94-221.020.0-5.6-378.610.0-0.18-325.00.0-4.84-250.310.06.85120.260.0000.023.8257.990.05.8146.350.03.930.870.02.4824.00.00.26160.00.091.87180.190.0
20Q2 (2)-5.82-186.740.09.04702.670.02.0110150.00.00.08700.00.03.22-38.20.03.11101.950.0000.015.0891.180.03.9728.060.02.989.560.02.09.890.00.1400.00.0-114.57-177.860.0
20Q1 (1)6.710.00.0-1.50.00.0-0.020.00.00.010.00.05.210.00.01.540.00.000.00.07.890.00.03.10.00.02.720.00.01.820.00.00.020.00.0147.150.00.0

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