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)4.3696.4-0.240-6.4100.3504.12109.140.3373.68001.81106.442.03-62.22.58-40.420.54134.780.1100.0135.40181.18
2023 (9)2.22-5.53-0.250-0.20-0.1901.9742.750.19111.11000.8837.985.37187.174.33140.560.23-8.00.050.048.16-56.97
2022 (8)2.350-0.9702.2272.880.4201.3800.09350.0000.64231.551.87159.721.8373.680.258.70.05150.0111.900
2021 (7)-0.220-0.6600.590-0.10-0.8800.02-60.0-0.0100.19-63.950.72166.670.3890.00.23-8.00.020.0-34.920
2020 (6)0.3701.743380.0-1.420-0.0402.1100.0566.67-0.0100.53-72.90.2700.200.25177.780.02078.720
2019 (5)-0.100.05-44.440.3317.86-0.020-0.0500.0350.0001.9641.18-0.360-0.3700.0980.0000.000
2018 (4)-0.2600.0900.2816.670.10-0.1700.02-60.0001.39-46.11-0.590-0.4600.050.0000.000
2017 (3)-0.250-0.100.2433.33-0.060-0.3500.05-16.67002.580.09-0.330-0.3700.05-16.67000.000
2016 (2)00-0.0800.18500.00.010.0-0.0800.060.0-0.0102.584.72-0.160-0.1900.060.0000.000
2015 (1)-0.120-0.0100.03-84.210.010-0.1300.060.0002.4619.26-0.360-0.3900.06-25.0000.000
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)0.59-4.84-67.40.01112.5107.69-3.26-25.38-32500.00.55711.11587.50.611.11-64.290.08-20.033.330001.761.5-3.080.3373.68-76.60.457.14-46.430.13-48.0208.330.02-60.0166.6798.3314.19-62.51
24Q3 (19)0.62-38.618.77-0.08-700.0-700.0-2.6-940.0-198.85-0.09-212.5-147.370.54-46.0-3.570.10400.00001.740693.40.19-77.11-89.390.42-51.16-75.580.25212.58.70.05400.00.086.11-19.0202.14
24Q2 (18)1.01-52.58206.32-0.0193.7587.5-0.2516.6774.490.08144.44157.141.0-49.24197.090-100.0-100.0000-0.00-100.0-100.00.8322.06-20.190.862.38-7.530.080.033.330.010.00.0106.32-53.58211.91
24Q1 (17)2.1317.68169.62-0.16-23.08-300.0-0.3-2900.0-118.07-0.18-325.045.451.9717.26162.670.15150.0275.00003.96117.68302.70.68-51.77-39.820.840.0-1.180.08166.6733.330.01133.330.0229.03-12.69166.72
23Q4 (16)1.81217.5457.39-0.13-1200.0-550.0-0.0198.85-106.250.08-57.89700.01.68200.048.670.06200.0200.00001.82730.91186.361.41-21.23151.790.84-51.16154.55-0.12-152.17-300.0-0.03-160.0-250.0262.32820.42-6.48
23Q3 (15)0.57160.0-38.04-0.0187.50.0-0.8711.2230.950.19235.7172.730.56154.37-38.460.02-66.67100.00000.22-81.15-14.441.7972.12198.331.7284.95145.710.23283.33228.570.05400.0400.028.50130.0-75.84
23Q2 (14)-0.95-220.25-691.67-0.08-100.0-60.0-0.98-159.040.0-0.1457.58-140.0-1.03-237.33-505.880.0650.0100.00001.1618.0941.591.04-7.96372.730.939.41257.690.060.00.00.010.00.0-95.00-210.63-161.25
23Q1 (13)0.79-31.392.68-0.04-100.095.561.66937.5-61.12-0.33-3400.0-560.00.75-33.63253.060.04100.033.330000.9854.7913.021.13101.79135.420.85157.5863.460.060.00.00.01-50.00.085.87-69.3923.57
22Q4 (12)1.1525.01742.86-0.02-100.099.030.16112.7-94.050.01-90.91-87.51.1324.18152.80.02100.0000100.00.63148.2500.56-6.67166.670.33-52.8694.120.06-14.290.00.02100.0100.0280.49137.81061.67
22Q3 (11)0.92866.67641.18-0.0180.00.0-1.26-28.57-5.00.11-68.57-21.430.91635.29605.560.01-66.67150.00000.26-68.8137.340.6172.73361.540.7169.231066.670.0716.6716.670.010.00.0117.95424.36190.2
22Q2 (10)-0.12-129.27-108.82-0.0594.44-66.67-0.98-122.95-753.330.35800.0537.5-0.1765.31-112.780.030.0200.00000.82-5.74103.280.22-54.1715.790.26-50.0271.430.060.00.00.010.00-36.36-152.33-103.48
22Q1 (9)0.41685.71130.6-0.956.52-162.54.2758.74510.58-0.05-162.579.17-0.4977.1-590.00.0300.00100.000.870-31.010.48128.57152.630.52205.88642.860.060.00.00.010.0069.49338.26106.74
21Q4 (8)-0.0758.82-275.0-2.07-20600.0-6800.02.69324.171821.430.08-42.8633.33-2.14-1088.89-21500.00100.0-100.0-0.0100.0-0.00100.0-100.00.2161.5490.910.17183.33240.00.060.0-40.00.010.00.0-29.1777.7-216.67
21Q3 (7)-0.17-112.5-147.22-0.0166.67-100.57-1.2-900.023.570.14275.0300.0-0.18-113.53-108.53-0.02-300.0-200.0000-0.68-269.86-282.530.13-31.5844.440.06-14.29-14.290.060.0-60.00.0100.0-130.77-112.5-183.55
21Q2 (6)1.36201.492166.67-0.03-102.0800.15114.420-0.0866.6701.331230.02116.670.01-66.6700000.40-68.0100.190.0375.00.070.075.00.060.000001046.15201.49597.44
21Q1 (5)-1.34-3450.0-1388.891.444900.07100.0-1.04-842.860-0.24-500.0-700.00.1900.0242.860.0350.000100.001.26106.0900.1972.73533.330.0740.075.00.06-40.000-100.00-1030.77-4223.08-358.12
20Q4 (4)0.04-88.890.0-0.03-101.710.00.14108.920.00.06185.710.00.01-99.530.00.020.00.0-0.0100.00.6163.00.00.1122.220.00.05-28.570.00.1-33.330.00.010.00.025.00-84.030.0
20Q3 (3)0.36500.00.01.7500.0-1.5700.0-0.0700.02.113416.670.00.0200.0000.00.3800.00.09125.00.00.0775.00.00.1500.00.0100.0156.524.350.0
20Q2 (2)0.06166.670.00-100.00.0000.00100.00.00.06185.710.0000.0000.0-0.0000.00.0433.330.00.040.00.0000.0000.0150.00166.670.0
20Q1 (1)-0.090.00.00.020.00.000.00.0-0.030.00.0-0.070.00.000.00.000.00.0-0.000.00.00.030.00.00.040.00.000.00.000.00.0-225.000.00.0

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