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)21.63-44.18-32.66012.47-91.64-1.620-11.03030.5230.59-0.7609.6314.73-1.230-0.3013.113.813.8694.95129.83-53.26
2023 (9)38.75120.55-195.080149.25499.88-1.030-156.33023.3739.020.5608.3926.425.38-18.730.46-92.7711.5122.321.98890.0277.78152.48
2022 (8)17.570-15.03024.8851.715.0102.54016.81-57.96-0.5906.64-63.636.6258.756.365.659.4120.030.217.65110.020
2021 (7)-7.470-4.18016.4-48.7-2.280-11.65039.9935.840.04-84.6218.2630.124.176.656.02-54.157.8435.880.17-56.41-53.240
2020 (6)11.9925.29-16.89031.97255.221.76-70.62-4.9029.4493.180.26014.0389.493.91349.4313.13-11.585.7725.430.39-4.8862.1628.99
2019 (5)9.570-9.0109.0608.665.9900.56015.24134.1-0.0807.40113.050.87262.514.8547.764.65.750.4170.8348.190
2018 (4)-4.110-6.0201.270-0.520-10.1306.5135.06-0.303.4828.350.24-94.1710.05223.154.35-5.430.2460.0-28.070
2017 (3)2.3-73.74-13.00-0.4300.140-10.704.8240.120.01-85.712.7155.454.12-35.123.11-40.314.6-5.740.15-11.7629.26-65.73
2016 (2)8.76-56.16-1.470-7.90-0.8807.29-59.043.440.880.07-50.01.746.436.3511.85.21-22.354.88-2.010.17-34.6285.38-48.93
2015 (1)19.9898.61-2.180-12.820-2.74017.8509.593.41-45.180.1401.64-36.635.68-37.246.71-39.064.987.330.26-43.48167.20167.75
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)4.8876.81-79.62-3.3-70.9887.7-4.02-187.14-116.110.48-88.29-82.861.5890.36154.676.98277.3-24.46-0.67-294.12-1775.08.57290.22-23.58-0.4547.06-117.931.38162.16294.373.432.6910.650.960.09.0984.58-36.26-88.45
24Q3 (19)2.76-63.68-79.42-1.9359.7998.78-1.463.7375.574.1255.8983.860.83-70.36100.571.85-22.92-67.71-0.1741.38-240.02.20-27.36-63.48-0.85-230.77-173.91-2.22-264.44-408.333.343.0910.230.960.0-2.04132.69-3.1-53.2
24Q2 (18)7.618.75188.97-4.878.7914.29-3.86-117.76-103.08-2.6326.54-136.942.8117.25194.282.4-87.56-6.25-0.29-178.38-680.03.02-88.75-41.740.65212.07-35.01.35266.67800.03.244.5220.90.96-3.031500.0136.94-29.8250.47
24Q1 (17)6.4-73.27624.59-22.6315.65-489.3221.74-12.87380.97-3.58-227.8627.68-16.23-461.59-220.7519.3108.87229.910.37825.0-27.4526.86139.57135.97-0.58-123.11-179.45-0.81-14.08-370.03.10.014.390.9912.51550.0195.12-73.35591.0
23Q4 (16)23.9478.52108.72-26.8383.11-44616.6724.95535.432250.862.825.5623.89-2.8998.01-125.339.2461.26131.00.04180.0107.1411.2186.562.972.51118.2645.09-0.71-198.6137.723.12.3113.140.88-10.21660.0732.11158.235.32
23Q3 (15)13.41409.89-0.45-158.81-2735.89-3476.8-5.73-104.57-370.282.23300.961.59-145.4-4795.62-1710.195.73123.836.11-0.05-200.0-150.06.0115.87-24.871.1515.0-14.180.72380.0-81.593.0313.0631.170.981533.331860.0283.51211.5431.97
23Q2 (14)2.63315.57174.08-5.6-45.83-81.23125.512676.771299.9-1.1177.58-131.36-2.9741.355.272.56-56.24-35.680.05-90.2-83.335.19-54.42-13.671.036.99-61.390.15-50.0-94.092.68-1.1120.720.060.020.091.00329.0223.3
23Q1 (13)-1.22-110.6468.06-3.84-6300.048.394.52489.66-86.85-4.95-319.03-129.17-5.06-144.3555.065.8546.2570.550.51191.07264.5211.3865.46103.710.73-57.8-24.740.3126.32-71.72.71-1.0926.640.0620.020.0-39.74-105.7266.19
22Q4 (12)11.47-14.851333.75-0.0698.6599.23-1.16-154.72-227.472.2663.7798.2511.4126.36263.234.0-25.93-54.65-0.56-2700.006.88-14.03-50.841.7329.125.36-1.14-129.16-220.02.7418.6125.110.050.025.0695.15223.582663.23
22Q3 (11)13.47479.44387.21-4.44-43.69-128.212.12120.27168.351.38-61.02-33.979.03235.99-18.285.435.687.36-0.02-106.6708.0033.14-7.361.34-48.26-39.373.9153.9458.32.314.057.940.050.025.0214.83391.08313.0
22Q2 (10)-3.557.07-41.43-3.0958.4718.68-10.46-130.43-236.553.54263.89260.91-6.6441.03-5.233.9816.03-72.190.3196.7706.017.55-79.322.59167.011226.092.54139.6244.322.223.7422.650.050.025.0-73.8037.21-6.15
22Q1 (9)-3.82-577.5-253.7-7.444.4910.6834.373676.92388.9-2.16-289.4734.74-11.26-61.09-19.663.43-61.11-71.01-0.310-1133.335.59-60.07-77.050.97-29.7118.291.0611.5826.192.14-2.2825.880.0525.025.0-117.54-567.22-180.79
21Q4 (8)0.8117.06-88.15-7.79-149.4975.020.9115.19-93.881.14-45.45-54.4-6.99-163.2671.398.8275.35-18.0300-100.014.0062.02-29.151.38-37.56962.50.95-61.54180.512.192.3431.140.040.0-60.025.16124.94-97.8
21Q3 (7)-4.69-86.85-500.8515.74514.21187.880.79-89.69-62.382.09195.03085.7111.05275.12166.015.03-64.85-30.6200-100.08.64-70.28-33.182.211060.8715.712.4740.34-28.612.1418.2338.960.040.0-60.0-100.86-45.06-539.65
21Q2 (6)-2.51-132.41-143.2-3.854.3849.27.668.96-38.47-2.233.53-200.46-6.3132.94-277.8414.3120.96218.00-100.0029.0719.37227.17-0.23-128.05-114.291.76109.52-83.471.816.4728.370.040.0-60.0-69.53-66.1-245.52
21Q1 (5)-1.08-116.037.93-8.3373.28-120.997.03-52.76175.69-3.31-232.4-15.73-9.4161.48-124.811.839.9470.460.03-57.14200.024.3523.2770.670.82612.549.090.84171.19320.01.71.847.830.04-60.0-60.0-41.86-103.6665.12
20Q4 (4)6.75476.920.0-31.18-74.090.014.88608.570.02.53671.430.0-24.43-45.940.010.7648.410.00.07-58.820.019.7552.80.0-0.16-108.380.0-1.18-134.10.01.678.440.00.10.00.01144.074886.960.0
20Q3 (3)1.17-79.860.0-17.91-139.440.02.1-83.130.0-0.07-103.20.0-16.74-902.40.07.2561.110.00.1700.012.9345.510.01.9118.630.03.46-67.510.01.549.220.00.10.00.022.94-51.990.0
20Q2 (2)5.81433.910.0-7.48-118.850.012.45388.240.02.19176.570.0-1.67-104.40.04.5-35.160.00-100.00.08.88-37.730.01.61192.730.010.655225.00.01.4122.610.00.10.00.047.78139.820.0
20Q1 (1)-1.740.00.039.680.00.02.550.00.0-2.860.00.037.940.00.06.940.00.00.010.00.014.270.00.00.550.00.00.20.00.01.150.00.00.10.00.0-120.000.00.0

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