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)2.1517.49-2.110-0.9500.0600.0400.04100.0000.6454.341.9734.012.1460.90.090.00.010.095.98-25.0
2023 (9)1.83221.05-2.630-0.870-0.010-0.800.02-71.43000.42-73.271.4720.491.334.720.0928.570.010.0127.97203.09
2022 (8)0.570-1.3602.68892.590.050-0.7900.0775.0001.5673.051.22-8.961.2732.290.070.00.010.042.220
2021 (7)-0.060-0.0100.270-0.040-0.0700.04-20.0000.90-41.261.3441.050.9645.450.070.00.010-5.770
2020 (6)0.67-29.47-0.080-0.3900.0100.59180.950.05-93.51001.53-93.750.95-4.040.66-14.290.07133.330091.78-22.71
2019 (5)0.950-0.740-0.230-0.0900.2100.7700024.5200.9900.7700.03000118.750
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)0.63133.3385.290.05-76.19122.73-1.31-274.29-403.850.06700.0400.00.6841.67466.670-100.00000-0.00-100.000.47-11.3211.90.5630.23300.00.020.00.0000108.6281.03-48.88
24Q3 (19)0.27-58.46-63.510.21121.88-40.0-0.35-218.1852.7-0.010.00.00.48254.84-55.960.010.000000.685.4400.530.029.270.43-15.69-24.560.020.00.000060.00-51.08-52.16
24Q2 (18)0.656.56140.74-0.9631.91-359.46-0.11-113.5879.63-0.01-133.33-150.0-0.3161.25-148.440.01-50.00.00000.65-50.65-26.450.5317.7855.880.51-19.0534.210.020.00.0000122.6430.6881.69
24Q1 (17)0.6179.4124.49-1.41-540.9155.10.81411.5419.120.03250.00-0.8-766.6769.810.020100.00001.31047.710.457.1445.160.63350.0162.50.020.00.000093.85-55.84-50.2
23Q4 (16)0.34-54.0525.93-0.22-162.86-175.0-0.2664.86-112.87-0.02-100.000.12-88.99-36.8400-100.0000-0.000-100.00.422.4427.270.14-75.44-22.220.020.00.0000212.5069.4357.41
23Q3 (15)0.74174.0772.090.35-5.41117.77-0.74-37.04-179.57-0.01-150.0-150.01.0970.31170.780-100.0-100.0000-0.00-100.0-100.00.4120.5913.890.5750.018.750.020.00.0000125.4285.8145.84
23Q2 (14)0.27-44.9171.050.37111.78-59.34-0.54-179.41-100.00.020100.00.64124.1520.750.010.00.00000.88-0.88-7.020.349.6813.330.3858.3326.670.020.00.000067.50-64.18156.84
23Q1 (13)0.4981.4888.46-3.14-3825.0-1265.220.68-66.34000-100.0-2.65-1494.74-8933.330.010.0-50.00000.8810.62-59.730.31-6.0629.170.2433.33-22.580.020.00.0000188.4639.6139.2
22Q4 (12)0.27-37.2112.5-0.0895.94-500.02.02117.200-100.0100.00.19112.34-26.920.01-50.00.00000.80-49.219.20.33-8.33-35.290.18-62.5-51.350.020.00.0000135.0056.98119.38
22Q3 (11)0.43213.16226.47-1.97-316.48-6466.670.93444.4400.02100.00-1.54-390.57-316.220.02100.0-33.330001.5766.93-35.960.3620.0-14.290.4860.050.00.020.00.000086.00172.42186.0
22Q2 (10)-0.38-246.15-311.110.91495.650-0.270-196.430.01-50.0200.00.531666.67194.440.01-50.000000.94-57.0800.325.057.890.3-3.23275.00.020.00.0000-118.75-250.72-165.97
22Q1 (9)0.268.33273.33-0.23-1250.000000.02166.67100.00.03-88.46120.00.02100.000002.20227.4700.24-52.949.090.31-16.2255.00.020.00.000078.7928.03215.56
21Q4 (8)0.24170.59-25.00.02166.67200.0000-0.030-400.00.26170.27-13.330.01-66.67-50.00000.67-72.71-61.070.5121.4364.520.3715.62131.250.020.00.000061.54161.54-65.38
21Q3 (7)-0.34-288.890-0.03000-100.000100.00-0.37-305.5600.03000002.46000.42121.0500.32300.000.020.00000-100.00-155.560
21Q2 (6)0.18220.000000.2800-0.01-200.000.18220.00000000-0.00000.19-13.6400.08-60.000.020.00000180.00364.00
21Q1 (5)-0.15-146.8800100.000000.010.00-0.15-150.000-100.00000-0.00-100.000.22-29.0300.225.000.020.00000-68.18-138.350
20Q4 (4)0.3200.0-0.0200.0000.00.0100.00.300.00.0200.0000.01.7200.00.3100.00.1600.00.0200.0000.0177.7800.0

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