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)2.12-51.6-0.290-1.4400.1201.83-56.740.3163.16-0.0202.0967.890.51-41.380.932.20.52-7.1400146.21-50.93
2023 (9)4.38222.06-0.150-3.620004.2352.710.1918.75001.2493.720.87-70.610.91-71.020.560.000297.96710.62
2022 (8)1.3601.410-2.470002.7700.16-5.88-0.0100.64-21.072.9622.313.14-4.560.563.70036.760
2021 (7)-0.870-0.610-2.76000-1.4800.17-84.40.0200.81-86.292.42-17.123.2974.070.54-14.2900-22.720
2020 (6)1.91-58.211.970-1.030003.8882.161.09-19.85-0.0105.93-9.382.92-2.011.89-16.370.63-4.550075.79-51.57
2019 (5)4.5788.84-2.440-0.960002.13-36.421.36403.7006.55426.022.9838.62.2624.180.664.7600156.5158.45
2018 (4)2.4211.520.930-2.3200.030.03.351356.520.278.0001.243.222.15-4.021.8232.850.63-1.560098.78-8.51
2017 (3)2.17-7.66-1.940-0.9600.030.00.23-87.570.25-50.980.02100.01.21-45.642.241.361.37-18.930.64-4.4800107.968.42
2016 (2)2.35-20.88-0.50-0.8300.030.01.85-21.280.51-21.540.01-50.02.22-20.692.217.81.692.420.670.00099.58-21.88
2015 (1)2.97110.64-0.620-0.9300.030.02.35197.470.6512.070.0202.8030.392.05-29.791.65-31.250.676.350.010.0127.47174.82
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)0.61-29.8941.860.04136.36300.00.24144.44241.180.12000.65-14.4758.540.05-37.5150.00-100.002.286.16163.7-0.19-337.5-1050.00.03-57.14115.00.12-7.69-14.29000406.67-6.510
24Q3 (19)0.87171.88169.05-0.1138.8935.29-0.5419.480.290000.76442.86153.150.08-42.86-33.330.01200.002.15-29.34-24.730.08-77.14-38.460.07-82.5-82.930.130.0-7.14000435.00620.47289.88
24Q2 (18)0.323.23-86.15-0.18-350.0-125.0-0.67-42.5500000.14-48.15-93.720.14180.0366.67-0.0150.003.04163.57312.90.3529.6375.00.4-6.9817.650.130.0-7.1400060.389.07-87.45
24Q1 (17)0.31-27.91-89.27-0.04-100.0-136.36-0.47-176.4732.860000.27-34.15-91.00.05150.0150.0-0.02001.1533.37171.360.271250.0-49.060.43315.016.220.13-7.14-7.1400055.360-90.23
23Q4 (16)0.43134.13-87.39-0.0288.2484.62-0.1793.892.510000.41128.67-87.50.02-83.33-50.00000.87-69.7-42.210.02-84.62-88.24-0.2-148.78-400.00.140.00.00000.00100.0-100.0
23Q3 (15)-1.26-154.55-869.23-0.17-112.5-113.39-2.740-1342.11000-1.43-164.13-225.440.12300.0200.000100.02.86287.62470.710.13-35.0-83.750.4120.59-66.120.140.00.0000-229.09-147.6-2279.02
23Q2 (14)2.31-20.07300.87-0.08-172.73-126.670100.0100.00002.23-25.67362.350.0350.050.00000.7473.22192.260.2-62.26-81.980.34-8.11-68.220.140.00.0000481.25-15.07606.36
23Q1 (13)2.89-15.25480.260.11184.62650.0-0.769.16-537.50003.0-8.54484.620.02-50.0-71.430000.43-71.6-61.520.53211.76-39.080.371025.0-59.340.140.00.0000566.67-83.38882.89
22Q4 (12)3.412723.086720.0-0.13-110.2487.0-2.27-1094.74-129.290003.28187.72445.260.040.000100.001.50199.2500.17-78.75-61.36-0.04-103.31-110.530.140.00.00003410.0035511.5435364.0
22Q3 (11)-0.1388.785.871.27323.3312800.0-0.19-11.7685.610001.14234.12222.580.04100.00.0-0.010-150.00.5098.5-38.80.8-27.9381.821.2113.08266.670.140.00.0000-9.6389.8795.08
22Q2 (10)-1.15-51.32-422.730.31600.0-57.75-0.17-206.250.0000-0.85-8.97-273.470.02-71.43-50.00000.25-77.19-64.51.1127.5963.241.0717.58-46.50.140.07.69000-95.04-31.31-820.17
22Q1 (9)-0.76-1620.0-430.43-0.0298.093.550.16116.16159.26000-0.7817.89-875.00.070-22.220001.110-35.370.8797.731.160.91139.4759.650.140.07.69000-72.38-852.76-320.29
21Q4 (8)0.05105.43-90.0-1.0-9900.0-172.46-0.9925.0-219.3500-100.0-0.95-2.15-150.530-100.0-100.00-100.0100.0-0.00-100.0-100.00.440.0120.00.3815.15533.330.140.00.00009.62104.91-96.15
21Q3 (7)-0.92-318.18-1020.0-0.01-101.41-100.76-1.32-676.47-149.0600100.0-0.93-289.8-165.960.040.033.330.02000.8215.135.520.44-35.29-21.430.33-83.50.00.147.69-12.5000-195.74-1795.16-1059.15
21Q2 (6)-0.22-195.65-115.170.71329.031875.0-0.1737.04-240.000-100.00.49712.5-65.250.04-55.56-81.820000.71-58.48-82.460.68-20.93-30.612.0250.88227.870.130.0-18.75000-10.33-131.43-105.48
21Q1 (5)0.23-54.0264.29-0.31-122.4653.73-0.2712.9-80.00-100.00-0.08-104.2690.120.09-30.77-87.50100.001.71-59.59-85.720.86330.0-27.120.57850.0-35.960.13-7.14-18.7500032.86-86.86346.43
20Q4 (4)0.5400.00.01.385.340.0-0.3141.510.00.02200.00.01.8833.330.00.13333.330.0-0.0100.04.23446.250.00.2-64.290.00.06-81.820.00.14-12.50.0000.0250.001125.00.0
20Q3 (3)0.1-93.10.01.313375.00.0-0.53-960.00.0-0.02-200.00.01.410.00.00.03-86.360.0000.00.78-80.870.00.56-42.860.00.33-45.90.00.160.00.0000.020.41-89.160.0
20Q2 (2)1.451135.710.0-0.0494.030.0-0.0566.670.00.0200.01.41274.070.00.22-69.440.0000.04.05-66.180.00.98-16.950.00.61-31.460.00.160.00.0000.0188.311512.340.0
20Q1 (1)-0.140.00.0-0.670.00.0-0.150.00.000.00.0-0.810.00.00.720.00.000.00.011.980.00.01.180.00.00.890.00.00.160.00.000.00.0-13.330.00.0

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