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)25.470-13.350-1.8500.92119.0512.1208.62-32.97-0.2808.85-64.8417.36029.6603.1637.990.5230.076.390
2023 (9)-7.060-4.870104.549.130.42-76.27-11.93012.86312.18-0.33025.19132.65-19.130-6.2402.2912.250.466.670.000
2022 (8)-15.050-12.43095.79241.011.77227.78-27.4803.12345.710.67010.831.61-20.280-13.7502.04-7.690.24300.00.000
2021 (7)-24.620-0.78028.09-21.230.54-79.93-25.400.7-13.58-0.18010.65-26.73-28.220-28.1102.2129.240.0650.00.000
2020 (6)-14.550-3.02035.66767.642.690-17.5700.81-33.06-0.22014.54-63.22-17.160-19.4801.7127.610.040.00.000
2019 (5)-9.450-2.3804.110-0.050-11.8301.21-17.12-0.24039.54-92.96-8.490-8.4301.34148.150.040.00.000
2018 (4)-8.270-1.890-0.0400.595800.0-10.1601.46484.0-0.130561.54-10.15-10.550-10.400.54-8.470.040.00.000
2017 (3)-7.90-0.620-0.0500.010.0-8.5200.258.7-0.330625.0035.87-8.890-8.7200.590.00.04-20.00.000
2016 (2)-6.570-0.29041.6731953.850.01-99.32-6.8600.23-17.86-0.030460.0097.14-8.490-8.4500.591.720.05-73.680.000
2015 (1)-5.270-0.4800.13-89.761.470-5.7500.28-83.33-0.160233.33-81.94-8.620-8.5300.589.430.1911.760.000
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)9.33-10.971311.69-8.73-319.71-32.470.19129.69148.72-1.6-210.345.330.6-92.86108.154.176.72-36.730.05200.066.6713.3956.58-65.975.41-26.39509.8512.3671.67965.520.811.25-10.990.147.6916.6770.10-45.62299.37
24Q3 (19)10.4821.3156.86-2.08-118.95-205.88-0.649.8696.851.4551.04-20.338.49.23147.062.32193.6756.76-0.0550.080.08.55149.61-24.547.3565.91213.957.25.88261.810.82.5663.270.130.030.0128.9115.03-18.49
24Q2 (18)8.64389.93380.52-0.9540.62-104.77-0.71-2.9-100.660.96772.737.877.69267.9-54.330.79-43.97-57.53-0.144.449.093.43-59.84-76.74.432361.11208.586.8106.06434.980.781.369.570.138.3330.0112.06257.560
24Q1 (17)-2.98-287.0159.12-1.675.7290.87-0.69-76.92-103.990.11106.51118.33-4.5837.7781.541.41-78.24-53.62-0.18-700.0-1700.08.53-78.32-75.080.18113.64102.473.3184.48144.840.77-15.3875.00.120.071.43-71.12-102.280
23Q4 (16)-0.77-118.8784.09-6.59-869.1241.27-0.3998.08-100.5-1.69-192.86-3480.0-7.36-316.4754.176.48337.84690.240.03112.0106.6739.34247.19304.0-1.3279.5377.241.16-41.71177.330.9185.71102.220.1220.0100.0-35.16-122.230
23Q3 (15)4.08232.471557.14-0.68-103.415.56-20.29-118.8-20390.01.82104.4997.833.4-79.81440.01.48-20.43-9.76-0.25-127.27-127.1711.33-22.93-43.96-6.45-58.09-14.161.99198.03148.660.496.522.080.10.066.67158.1400
23Q2 (14)-3.0857.75-58.7619.92213.73721.82107.94524.29493.730.89248.3374.5116.84167.88776.311.86-38.82232.14-0.11-1000.0-375.014.70-57.05156.79-4.0843.96-24.77-2.0372.4226.180.464.55-8.00.142.8666.670.0000
23Q1 (13)-7.29-50.628.76-17.52-56.15-29300.017.29-77.759705.56-0.6-1300.0-306.9-24.81-54.48-212.863.04270.732663.64-0.0197.78-105.8834.23251.53684.28-7.28-25.52-30.7-7.36-390.67-36.040.44-2.22-26.670.0716.6716.670.0000
22Q4 (12)-4.84-1628.5712.16-11.22-1458.33-9250.077.777600.0159.520.05-94.57113.51-16.06-1506.0-185.260.82-50.0485.71-0.45-148.91-1000.09.74-51.84164.34-5.8-2.6539.08-1.563.3383.090.45-6.25-22.410.060.0100.00.0000
22Q3 (11)-0.2885.5794.66-0.72-30.91-105.710.1-99.45134.480.9280.39206.67-1.059.8482.111.64192.861540.00.922200.01633.3320.22253.1686.04-5.65-72.7819.63-4.09-48.7341.570.48-4.0-12.730.060.0500.00.0000
22Q2 (10)-1.9475.7270.52-0.55-1016.67-129.1718.1810200.03810.20.5175.86737.5-2.4968.663.490.56409.09180.00.04-76.47300.05.7331.18-75.09-3.2741.2939.89-2.7549.1749.170.5-16.67-9.090.060.0500.00.0000
22Q1 (9)-7.99-45.01-9.450.06150.0185.71-0.18-100.683.330.29178.38-57.97-7.93-40.85-7.60.11-21.43-59.260.17240.0213.334.3718.48-84.16-5.5741.4910.74-5.4139.0120.790.63.4511.110.06100.0500.00.0000
21Q4 (8)-5.51-5.1526.04-0.1265.7186.5229.9410424.141675.79-0.37-223.33-125.87-5.63-0.7232.490.1440.0-61.110.05183.33141.673.68-66.11-70.12-9.52-35.42-43.37-8.87-26.71-6.610.585.4526.090.03200.0200.00.0000
21Q3 (7)-5.2420.36-70.68-0.35-45.8370.09-0.2940.82-101.310.3475.0-73.45-5.5918.04-31.840.1-50.0-37.5-0.06-200.0-20.010.87-52.72-8.97-7.03-29.23-29.94-7.0-29.39-13.450.550.022.220.010.00.00.0000
21Q2 (6)-6.589.86-178.81-0.24-242.8640.0-0.4954.63-103.16-0.08-111.59-200.0-6.827.46-147.10.2-25.9381.82-0.0286.6733.3322.99-16.56173.77-5.4412.82-146.15-5.4120.79-160.10.551.8530.950.010.00.00.0000
21Q1 (5)-7.32.01-339.76-0.0792.1387.5-1.0843.16-980.00.69-51.751280.0-7.3711.63-231.980.27-25.042.11-0.15-25.0-650.027.55123.47-98.55-6.246.02-115.17-6.8317.91-133.90.5417.3942.110.010.00.00.0000
20Q4 (4)-7.45-142.670.0-0.8923.930.0-1.9-108.570.01.4326.550.0-8.34-96.70.00.36125.00.0-0.12-140.00.012.333.250.0-6.64-22.740.0-8.32-34.850.00.462.220.00.010.00.00.0000.0
20Q3 (3)-3.07-30.080.0-1.17-192.50.022.1642.970.01.131312.50.0-4.24-53.620.00.1645.450.0-0.05-66.670.011.9442.20.0-5.41-144.80.0-6.17-196.630.00.457.140.00.010.00.00.0000.0
20Q2 (2)-2.36-42.170.0-0.428.570.015.515600.00.00.0860.00.0-2.76-24.320.00.11-42.110.0-0.03-50.00.08.40-99.560.0-2.2123.790.0-2.0828.770.00.4210.530.00.010.00.00.0000.0
20Q1 (1)-1.660.00.0-0.560.00.0-0.10.00.00.050.00.0-2.220.00.00.190.00.0-0.020.00.01900.000.00.0-2.90.00.0-2.920.00.00.380.00.00.010.00.00.000.00.0

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