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)4.73-3.86-4.230-1.870-0.5100.5-85.475.042000.00029.031605.654.9517.024.835.590.560.00.1318.1886.16-26.28
2023 (9)4.9219.71-1.480-2.120-0.0103.44-8.270.24-48.94001.70-44.634.23-5.373.54-12.810.569.80.11-42.11116.8635.35
2022 (8)4.1118.1-0.360-2.170-0.603.75-28.570.47-28.79003.07-30.984.47-17.384.06-3.330.5121.430.1918.7586.3418.6
2021 (7)3.4820.831.770-1.410-0.4505.251017.020.66-1.49004.45-18.315.4124.084.225.750.4216.670.1623.0872.80-3.18
2020 (6)2.8834.58-2.410-1.1300.24166.670.47-27.690.67318.75005.45180.764.3666.413.3461.350.3624.140.1330.075.20-13.56
2019 (5)2.1457.35-1.4901.7300.0900.6516.070.16-78.67001.94-83.222.6248.022.0741.780.2981.250.1-9.0986.9910.66
2018 (4)1.3636.0-0.80-0.490-0.0600.5600.75-33.040011.57-42.751.7726.431.4643.140.1660.00.1110.078.61-4.09
2017 (3)1.0-34.64-1.2100.1300.060-0.2101.12-25.330020.22-9.971.4-34.881.02-39.640.166.670.111.1181.97-1.43
2016 (2)1.53-30.14-1.650-0.190-0.010-0.1201.5733.330022.46679.692.15-20.371.69-22.480.06100.00.0980.083.15-14.19
2015 (1)2.190-0.30-0.410-0.0301.8900.180002.8802.702.1800.0300.05096.900
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)2.16640.014.89-0.77-250.038.4-0.0298.90.0-0.06-250.0-120.691.39324.19120.630.61916.67662.500011.91795.54415.281.4712.2118.551.4534.2681.250.157.147.140.0566.6766.67130.91509.09-32.46
24Q3 (19)-0.4-131.75-335.29-0.22-118.97-266.67-1.81-8950.012.140.04133.33111.43-0.62-125.62-663.640.06300.020.00001.33273.84-7.671.3127.1848.861.081.892.860.140.00.00.0350.00.0-32.00-130.98-329.65
24Q2 (18)1.26-26.32-34.721.16126.365700.0-0.020.033.33-0.1267.57-500.02.42189.9624.1-0.03-100.680000-0.77-100.6601.03-10.436.191.06-11.6745.210.140.00.00.020.0-33.33103.28-17.86-51.84
24Q1 (17)1.71-9.0481.91-4.4-252.0-2215.79-0.020.00.0-0.37-227.59-3800.0-2.69-526.98-458.674.395387.54290.0000115.224883.44186.31.15-7.260.881.250.025.00.140.00.00.02-33.33-33.33125.74-35.1351.15
23Q4 (16)1.881005.8855.37-1.25-1983.33-1685.71-0.0299.030.00.29182.86163.640.63472.73-44.740.0860.033.330002.3160.4644.891.2440.9116.980.8-23.81-2.440.140.07.690.030.0-40.0193.811290.960.18
23Q3 (15)0.17-91.19-91.19-0.06-400.060.0-2.06-6766.673.29-0.35-1266.67-20.690.11-94.36-93.820.050-54.550001.440-48.130.88-9.28-7.371.0543.840.00.140.07.690.030.0-40.013.93-93.5-91.12
23Q2 (14)1.93105.32667.650.02110.53110.0-0.03-50.0-200.00.03200.0117.651.95160.0461.110-100.0-100.0000-0.00-100.0-100.00.97-14.91-23.620.73-23.96-31.130.140.07.690.030.0-40.0214.44157.79882.09
23Q1 (13)0.94-22.31-28.24-0.19-171.43-416.67-0.020.0-100.00.01-90.91104.170.75-34.21-45.260.166.670.00002.6968.46-1.081.147.55-3.390.9617.07-15.040.147.6916.670.03-40.0-25.083.19-31.25-18.08
22Q4 (12)1.21-37.3130.11-0.0753.33-105.65-0.0299.06-118.180.11137.93116.671.14-35.96-47.470.06-45.45-14.290001.60-42.55-16.111.0611.58-13.820.82-21.9-20.390.130.018.180.050.025.0121.00-22.8953.53
22Q3 (11)1.93667.65503.12-0.1525.050.0-2.13-21200.0-42.0-0.29-70.59-583.331.78429.638800.00.11-45.0-54.170002.78-45.83-55.320.95-25.2-29.631.05-0.942.940.130.018.180.050.025.0156.91672.26473.7
22Q2 (10)-0.34-125.95-146.58-0.2-433.33-42.86-0.010.00.0-0.1729.17-241.67-0.54-139.42-191.530.2100.042.860005.1388.7238.461.277.63-12.411.06-6.190.950.138.3330.00.0525.025.0-27.42-127.0-144.7
22Q1 (9)1.3140.86-13.250.06-95.16-93.81-0.01-109.090.0-0.2463.64-1300.01.37-36.87-44.760.142.86-54.550002.7242.86-56.771.18-4.07-14.491.139.712.730.129.0920.00.040.00.0101.5528.85-16.61
21Q4 (8)0.93190.62-51.811.24513.331340.00.11107.331200.0-0.66-1200.0-760.02.1710750.018.580.07-70.83-22.220001.90-69.41-27.291.23-8.8911.821.030.9817.050.110.010.00.040.033.3378.81188.16-58.76
21Q3 (7)0.32-56.16900.0-0.3-114.290.0-1.5-14900.0-36.360.06-50.0-45.450.02-96.61105.880.2471.43-11.110006.2267.88-21.011.35-6.92.271.02-2.863.030.1110.010.00.040.033.3327.35-55.42865.81
21Q2 (6)0.73-51.6692.11-0.14-114.43-133.33-0.010.00.00.12500.033.330.59-76.2184.380.14-36.36366.670003.70-41.08264.21.455.0731.821.05-4.5532.910.10.011.110.040.033.3361.34-49.6246.9
21Q1 (5)1.51-21.76143.550.971070.0149.49-0.010.00.00.02-80.0140.02.4835.52285.070.22144.44-21.430006.29140.25-44.551.3825.4566.271.125.061.760.10.025.00.0433.3333.33121.77-36.2755.16
20Q4 (4)1.934925.00.0-0.166.670.0-0.0199.090.00.1-9.090.01.83638.240.00.09-66.670.0000.02.62-66.760.01.1-16.670.00.88-11.110.00.10.00.00.030.00.0191.095450.50.0
20Q3 (3)-0.04-110.530.0-0.3-400.00.0-1.1-10900.00.00.1122.220.0-0.34-206.250.00.27800.00.0000.07.87674.050.01.3220.00.00.9925.320.00.111.110.00.030.00.0-3.57-108.550.0
20Q2 (2)0.38-38.710.0-0.0696.940.0-0.010.00.00.09280.00.00.32123.880.00.03-89.290.0000.01.02-91.030.01.132.530.00.7916.180.00.0912.50.00.030.00.041.76-46.790.0
20Q1 (1)0.620.00.0-1.960.00.0-0.010.00.0-0.050.00.0-1.340.00.00.280.00.000.00.011.340.00.00.830.00.00.680.00.00.080.00.00.030.00.078.480.00.0

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