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)14.1135.41-13.860-7.610-0.1700.25-92.9615.46101.83-0.43040.7672.5613.416.5210.7716.941.9812.50.12100.0109.6316.05
2023 (9)10.42-2.71-6.870-7.3500.1330.03.55-82.477.6628.740.05-28.5723.6222.2711.510.689.2110.041.762.330.06-33.3394.47-10.21
2022 (8)10.7120.749.540-6.9600.1020.25158.955.9566.20.07019.3251.1510.3919.298.3721.831.72-2.820.0912.5105.213.43
2021 (7)8.871.37-1.050-6.740-0.1507.8223.153.58588.46-0.06012.78530.458.7112.16.8712.991.773.510.0814.29101.72-8.63
2020 (6)8.7523.59-2.40-5.6600.3106.35138.720.52-52.730.08300.02.03-55.777.7714.776.0811.971.71-20.090.07250.0111.3219.34
2019 (5)7.0813.1-4.420-5.760-0.2302.6601.169.230.0204.5860.216.7718.985.4311.962.1458.520.020.093.28-7.32
2018 (4)6.268.3-9.36011.740-0.210-3.100.65-49.61-0.1802.86-52.855.6924.244.8525.971.35-2.170.020.0100.64-8.59
2017 (3)5.7829.89-5.050-2.7100.16100.00.73-78.141.29152.940.1506.07135.574.5821.493.8521.451.38-8.610.02-50.0110.1016.78
2016 (2)4.450.45-1.110-2.7200.0860.03.34-2.620.51-7.27-0.2902.58-18.513.7725.253.1722.391.512.030.0433.3394.28-12.74
2015 (1)4.4327.67-1.00-0.9100.0503.438.890.551.85-0.0303.16-7.163.0125.422.5916.671.482.780.0350.0108.0514.59
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)3.76-16.2617.13-3.64-73.33-312.870.3103.55300.0-0.180-300.00.12-94.98-97.565.17123.81225.16-0.24-140.0-2500.049.90117.11158.934.1827.4430.633.1923.1727.090.625.036.360.040.0100.098.17-32.0-9.17
24Q3 (19)4.4942.54122.28-2.125.023.08-8.46-4876.47-28.960-100.002.39582.86436.622.31-10.12-18.66-0.116.67022.99-19.78-33.473.2811.5617.562.590.7813.10.484.356.670.04100.0100.0144.3739.7997.26
24Q2 (18)3.1516.2426.51-2.847.2746.56-0.17-123.6154.050.11210.01200.00.35113.46112.732.57-52.58-5.51-0.12-500.0-1300.028.65-54.8-16.572.94-2.339.292.576.218.430.464.554.550.020.00.0103.289.769.09
24Q1 (17)2.71-15.580.37-5.31-410.53-770.490.72580.0357.14-0.1-211.11-300.0-2.6-152.85-224.45.42240.88984.00.03200.00.063.39228.92919.343.01-5.947.122.42-3.598.040.440.02.330.020.00.094.10-12.94-6.25
23Q4 (16)3.2158.917.01.71162.64-13.64-0.1597.71-50.00.0900.04.92792.96-1.21.59-44.011.270.010-50.019.27-44.22-1.923.214.78.112.519.617.730.44-2.224.760.020.0-33.33108.0847.670.15
23Q3 (15)2.02-18.88-29.62-2.7347.9-159.22-6.56-1672.973.670100.0-100.0-0.7174.18-109.492.844.4177.50-100.0-100.034.550.665.412.793.7213.412.295.5311.170.452.274.650.020.00.073.19-22.7-35.99
23Q2 (14)2.49-7.789.69-5.24-759.02-272.37-0.37-32.14-236.36-0.01-120.0-200.0-2.75-231.58-151.792.72444.03.820.01-66.67-80.034.34452.240.412.69-4.277.172.17-3.127.430.442.332.330.020.00.094.68-5.673.02
23Q1 (13)2.7-10.04.65-0.61-130.81-577.78-0.28-180.0-566.670.05-44.44225.02.09-58.03-16.060.5-68.15212.50.0350.0400.06.22-68.35191.512.81-5.0714.232.24-3.8614.290.432.38-2.270.02-33.330.0100.37-6.99-5.85
22Q4 (12)3.04.5318.581.98-57.05162.66-0.198.5347.370.0980.0325.04.98-33.42890.481.57-1.88-51.240.020.0-33.3319.65-5.93-56.672.9620.3324.372.3313.1124.60.42-2.33-6.670.0350.050.0107.91-5.62-0.19
22Q3 (11)2.8726.437.094.6151.641995.45-6.81-6090.91-5.910.05400.0-28.577.4840.87157.931.6-38.932185.710.02-60.0116.6720.89-38.932048.452.46-1.9912.332.061.9817.050.430.0-4.440.020.00.0114.3424.42-4.86
22Q2 (10)2.27-12.0251.333.043477.7833.33-0.11-283.3342.110.01125.0110.05.31113.2540.482.621537.53175.00.05600.066.6734.201503.32811.592.512.0324.262.023.0628.660.43-2.27-2.270.020.00.091.90-13.824.38
22Q1 (9)2.581.9818.89-0.0997.1577.50.06131.58-14.29-0.040.042.862.49495.2440.680.16-95.03-23.81-0.01-133.3302.13-95.3-29.92.463.3616.041.964.8117.370.44-2.222.330.020.00.0106.61-1.394.16
21Q4 (8)2.53-5.6-11.23-3.16-1536.36-32.77-0.1997.05-18.75-0.04-157.14-157.14-0.63-121.72-234.043.224500.01300.00.03125.050.045.354564.791205.352.388.6813.331.876.2514.720.450.04.650.020.00.0108.12-10.03-21.09
21Q3 (7)2.6878.6766.460.22-90.35-93.85-6.43-3284.21-10.480.07170.0250.02.9-23.28-44.120.07-12.516.67-0.12-500.0-400.00.97-17.245.972.198.4214.661.7612.116.560.452.274.650.020.00.0120.1862.6446.31
21Q2 (6)1.5-30.88-37.762.28670.0378.05-0.19-371.43-5.56-0.1-42.86-155.563.78113.56137.740.08-61.914.290.03050.01.17-61.45.892.02-4.726.321.57-5.996.80.442.332.330.020.0100.073.89-27.81-41.44
21Q1 (5)2.17-23.8615.43-0.483.1985.610.07143.75-85.71-0.07-200.0-275.01.77276.6296.670.21-8.740.00-100.0100.03.04-12.425.392.120.9513.981.672.4513.610.430.00.00.020.0100.0102.36-25.33.99
20Q4 (4)2.8577.020.0-2.38-166.480.0-0.1697.250.00.07250.00.00.47-90.940.00.23283.330.00.02-50.00.03.47278.70.02.19.950.01.637.950.00.430.00.00.020.00.0137.0266.810.0
20Q3 (3)1.61-33.20.03.58536.590.0-5.82-3133.330.00.02-88.890.05.19226.420.00.06-14.290.00.04100.00.00.92-17.30.01.910.530.01.512.720.00.430.00.00.02100.00.082.14-34.90.0
20Q2 (2)2.4128.190.0-0.8270.50.0-0.18-136.730.00.18350.00.01.59276.670.00.07-53.330.00.02300.00.01.11-54.290.01.92.150.01.470.00.00.430.00.00.010.00.0126.1828.190.0
20Q1 (1)1.880.00.0-2.780.00.00.490.00.00.040.00.0-0.90.00.00.150.00.0-0.010.00.02.430.00.01.860.00.01.470.00.00.430.00.00.010.00.098.430.00.0

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