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)0.45-13.460.070-0.2700.05-16.670.5213.040.129.090.0301.03-5.340.050-0.4800.33-8.33000.000
2023 (9)0.52-44.09-0.0600.0800.0600.46-38.670.11-50.0001.09-42.87-0.260-0.2400.360.000433.33212.19
2022 (8)0.93272.0-0.180-1.230-0.0400.7500.22-24.14001.91-41.230.4195.240.3100.365.8800138.81-55.58
2021 (7)0.25-24.24-0.280-0.1500.38533.33-0.0300.29-54.69003.24-36.140.21-78.79-0.2600.346.2500312.50780.68
2020 (6)0.33-75.740.0400.37-13.950.06-40.00.37-17.780.64-20.0-0.1305.08-11.940.99-25.00.61-33.70.3228.00035.48-69.47
2019 (5)1.360-0.9100.43-61.260.1400.00.4500.890.48-0.0205.7748.731.32149.060.92148.650.25127.2700116.240
2018 (4)-0.270-0.5101.111485.710.020-0.7800.42366.67003.88277.470.5317.780.3723.330.1122.2200-56.250
2017 (3)0.260-0.100.07-78.79-0.100.16700.00.09-40.0001.03-75.340.4580.00.32900.00.0980.00066.670
2016 (2)-0.7600.7800.330-0.0300.02-97.730.1515.38004.17149.360.25-77.880.01-98.750.05-50.000-1266.670
2015 (1)1.0140.28-0.130-0.750-0.0700.88131.580.13-61.76001.67-64.621.13264.520.8122.220.1-16.6700112.22-25.19
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)0.3575.0220.690.02300.0166.67-0.0376.9296.630.010.00.00.3794.74215.620.03200.0-40.00.03001.02169.39-41.020.09164.29156.250.04122.22136.360.080.0-11.11000291.6700
24Q3 (19)0.25.261100.0-0.01-110.075.0-0.13-165.0-112.040.01-50.00.00.19-34.48416.670.01-75.0-75.00000.38-71.97-75.0-0.14-1500.0-800.0-0.1858.14-500.00.08-11.11-11.110000.000100.0
24Q2 (18)0.19165.52-63.460.1350.01100.00.2166.671900.00.02100.00.00.29187.88-43.140.040.0300.00001.354.73235.140.01-88.89-90.0-0.43-577.78-458.330.090.00.00000.00100.0-100.0
24Q1 (17)-0.290.0-193.55-0.04-33.33-300.0-0.366.29-150.00.010.00.0-0.33-3.12-200.00.04-20.0100.00001.29-25.4234.840.09156.25140.910.09181.82142.860.090.00.0000-161.1100
23Q4 (16)-0.29-1350.0-825.0-0.0325.040.0-0.89-182.41-304.550.010.00.0-0.32-433.33-3100.00.0525.00.00001.7314.19-21.45-0.16-900.0-900.0-0.11-266.67-37.50.090.0-10.00000.00100.0-100.0
23Q3 (15)-0.02-103.85-107.69-0.04-300.0-166.671.0810700.0311.760.01-50.0-50.0-0.06-111.76-118.750.04300.0300.00001.52275.76304.550.02-80.0200.0-0.03-125.0-137.50.090.0-10.0000-33.33-113.46-123.08
23Q2 (14)0.5267.74-23.53-0.01-150.087.50.01108.33102.860.02100.0128.570.5154.55-15.00.01-50.0-85.710000.40-57.86-83.010.1145.450.00.12157.14200.00.090.00.0000247.620-52.66
23Q1 (13)0.31675.0720.00.02140.0120.0-0.1245.4520.00.010.000.333400.0320.00.02-60.0-77.780000.96-56.56-61.08-0.22-1200.0-173.33-0.21-162.5-175.00.09-10.012.50000.00-100.0100.0
22Q4 (12)0.04-84.62114.29-0.05-183.33-66.67-0.2256.86-156.410.01-50.0-97.14-0.01-103.1296.770.05400.0-16.670002.20488.117.930.02200.0-91.3-0.08-200.0-33.330.10.025.0000200.0038.46114.29
22Q3 (11)0.26-61.76-7.140.06175.0700.0-0.51-45.7131.080.02128.57100.00.32-46.6718.520.01-85.710.00000.37-84.22-60.3-0.02-120.085.710.08100.0200.00.111.1125.0000144.44-72.390
22Q2 (10)0.681460.054.55-0.0820.033.33-0.35-133.33-229.63-0.07000.6500.087.50.07-22.2275.00002.37-3.531.690.1-66.67900.00.04-85.71130.770.0912.50.0000523.083866.150
22Q1 (9)-0.0582.1473.68-0.1-233.3316.67-0.15-138.46-150.00-100.0-100.0-0.1551.6151.610.0950.0-50.00002.4620.49-62.70.330.43150.00.28566.671300.00.080.0-11.11000-13.8999.0191.96
21Q4 (8)-0.28-200.03.45-0.03-200.085.00.39152.756.00.353400.03400.0-0.31-214.8136.730.06500.0-70.00002.04116.33-56.530.23264.29-43.9-0.0625.0-124.00.080.00.0000-1400.000-1493.1
21Q3 (7)0.28-36.36-17.65-0.0191.67-106.67-0.74-374.07-1157.140.010-50.00.27-15.62-44.90.01-75.0-93.7500100.00.94-47.64-77.77-0.14-1500.0-134.15-0.0838.46-130.770.08-11.1133.330000.000-100.0
21Q2 (6)0.44331.58229.41-0.120.0-500.00.27550.0575.00-100.0-100.00.32203.23188.890.04-77.78-63.640001.80-72.67-69.860.01-91.67-75.0-0.13-750.0-750.00.090.0-10.00000.00100.0100.0
21Q1 (5)-0.1934.48-130.65-0.1240.0-209.09-0.06-124.0-400.00.02100.00-0.3136.73-142.470.18-10.05.8800100.06.5940.445.490.12-70.73-14.290.02-92.0-75.00.0912.512.5000-172.73-96.55-144.57
20Q4 (4)-0.29-185.290.0-0.2-233.330.00.25257.140.00.01-50.00.0-0.49-200.00.00.225.00.00100.00.04.6910.620.00.410.00.00.25-3.850.00.0833.330.0000.0-87.88-182.710.0
20Q3 (3)0.34200.00.00.15850.00.00.0775.00.00.02-33.330.00.49236.110.00.1645.450.0-0.0600.04.24-29.010.00.41925.00.00.261200.00.00.06-40.00.0000.0106.25137.50.0
20Q2 (2)-0.34-154.840.0-0.02-118.180.00.04100.00.00.0300.0-0.36-149.320.00.11-35.290.00100.00.05.98-4.350.00.04-71.430.00.02-75.00.00.125.00.0000.0-283.33-173.120.0
20Q1 (1)0.620.00.00.110.00.00.020.00.000.00.00.730.00.00.170.00.0-0.070.00.06.250.00.00.140.00.00.080.00.00.080.00.000.00.0387.500.00.0

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