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)17.46-5.47-6.940-4.4100.09800.010.5217.025.97-15.44-0.6106.68-27.597.68127.899.069.819.22-18.770.3-11.7694.28-13.28
2023 (9)18.47-44.63-9.480-14.9800.0108.99-66.787.0618.86-0.1209.2362.113.37-82.655.3-74.2111.35-8.540.340.0108.718.52
2022 (8)33.3611.83-6.30-11.420-0.09027.062.55.9448.5-0.4605.6941.4719.423.7420.5531.9812.41-10.530.34-12.82100.180.18
2021 (7)29.83-3.71-3.430-10.5400.3026.428.284.0-46.88-0.0904.02-48.1218.7211.115.5710.9813.87-10.230.39-55.17100.00-2.03
2020 (6)30.9833.36-10.40-10.080-0.21020.58148.557.53-52.52-0.0807.76-53.7416.8513.9314.0311.1715.45-3.010.87-29.84102.0830.9
2019 (5)23.232.52-14.950-11.3701.2208.28015.86-51.32-0.92016.77-54.7814.79-2.2512.62-11.1315.9345.611.2449.477.98-10.63
2018 (4)22.66-3.9-33.730-11.060-0.80-11.07032.58104.52-1.77037.0883.6215.1329.5414.21.9410.9423.760.83-9.7887.25-12.34
2017 (3)23.58-10.75-19.50-8.840-0.6104.08-69.0415.93121.56-0.79020.20138.4911.68-5.7313.9336.178.84-31.470.92-20.099.54-8.53
2016 (2)26.42-16.87-13.240-8.8401.07013.18-41.67.19-4.64-0.8608.47-1.6112.39-13.910.23-9.2312.9-14.81.15101.75108.81-7.62
2015 (1)31.7857.87-9.210-6.160-1.21022.57129.147.5421.03-1.3508.6127.1514.3938.111.2733.5315.14-21.10.5729.55117.7964.25
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)4.14-10.58370.45-1.4928.7125.5-0.1197.31-10.00.42321.05200.02.654.33336.611.26-21.74-33.68-0.0964.010.05.85-24.46-39.780.81-21.3628.571.4720.49512.51.88-12.15-32.370.0814.29-11.11120.70-10.58326.56
24Q3 (19)4.63-27.99-13.62-2.09-13.59-115.46-4.09-3618.1872.16-0.19-480.032.142.54-44.66-42.141.61-4.1769.47-0.25-47.06-2400.07.747.7233.71.03-64.48241.11.22-56.89177.272.14-14.06-22.740.070.0-22.22134.9913.15-16.89
24Q2 (18)6.43184.5123.89-1.84-21.0517.12-0.11-10.0-10.00.05126.32-54.554.59520.2754.551.6818.31-29.71-0.17-70.0-230.777.1919.42-43.452.9-1.36314.292.83-18.6822.512.49-8.12-12.940.07-22.22-22.22119.29231.4920.9
24Q1 (17)2.26156.82-67.9-1.5224.064.57-0.10.00.0-0.19-235.71-480.00.74166.07-73.091.42-25.26-21.98-0.10.023.086.02-38.03-28.262.94366.675.763.481350.050.02.71-2.52-7.820.090.012.535.9927.18-72.7
23Q4 (16)0.88-83.58-89.55-2.0-106.19-12.36-0.199.32-11.110.14150.075.0-1.12-125.51-116.871.9100.021.79-0.1-900.09.099.7167.7155.650.63186.3-85.810.24-45.45-91.492.780.36-7.330.090.012.528.30-82.58-80.17
23Q3 (15)5.363.28-49.86-0.9756.3156.11-14.69-14590.0-31.87-0.28-354.55-250.04.3947.81-48.230.95-60.25-55.81-0.01-107.6991.675.79-54.44-28.08-0.73-204.29-114.660.44-80.95-92.982.77-3.15-10.360.090.00.0162.4264.6143.58
23Q2 (14)5.19-26.28-27.51-2.2248.25-296.43-0.10.0-11.110.11120.0257.142.978.0-55.02.3931.32528.950.13200.0150.012.7151.49802.460.7-74.82-87.32.31-0.43-66.282.86-2.72-8.920.0912.50.098.67-25.1638.91
23Q1 (13)7.04-16.39-0.56-4.29-141.01-145.14-0.1-11.11-11.110.05-37.5600.02.75-58.58-48.411.8216.67-1.62-0.13-18.18-533.338.3934.4616.22.78-37.39-38.222.32-17.73-49.672.94-2.0-7.550.080.00.0131.84-7.6246.55
22Q4 (12)8.42-21.233.69-1.7819.465.82-0.0999.190.00.08200.00.06.64-21.76.581.56-27.44-32.47-0.118.33-173.336.24-22.51-32.794.44-10.84-17.322.82-55.02-33.493.0-2.91-7.410.08-11.110.0142.7126.1632.87
22Q3 (11)10.6949.326.66-2.21-294.64-426.19-11.14-12277.78-8.58-0.08-14.29-180.08.4828.485.742.15465.79321.57-0.1253.85-140.08.05471.72286.534.98-9.6218.296.27-8.4751.453.09-1.59-11.210.090.012.5113.1259.263.2
22Q2 (10)7.161.133.02-0.5668.05.08-0.090.00.0-0.07-600.006.623.833.770.38-79.46-42.42-0.26-966.67-73.331.41-80.49-47.375.5122.4418.496.8548.5990.813.14-1.26-11.050.0912.5-18.1871.03-21.04-26.11
22Q1 (9)7.08-12.8111.85-1.757.41-236.54-0.090.010.0-0.01-112.5-108.335.33-14.45-8.261.85-19.91255.770.03-80.0160.07.22-22.23251.744.5-16.20.224.618.7327.73.18-1.85-12.150.080.0-27.2789.96-16.244.32
21Q4 (8)8.12-3.7912.47-1.89-350.0-80.0-0.0999.120.00.08-20.0-46.676.23-22.320.972.31352.94128.710.15400.0207.149.28345.66117.235.3727.5521.494.242.4234.183.24-6.9-11.230.080.0-42.86107.41-2.013.39
21Q3 (7)8.4421.441.93-0.4228.8178.24-10.26-11300.0-4.480.10125.648.0226.126.30.51-22.73-69.28-0.0566.67-183.332.08-22.16-70.134.21-9.4615.664.1415.3216.623.48-1.42-9.840.08-27.27-52.94109.6114.030.34
21Q2 (6)6.959.79-4.4-0.59-13.4673.66-0.0910.00.00-100.0-100.06.369.4726.440.6626.92-72.15-0.15-200.0-207.142.6830.37-73.044.653.5612.053.59-0.554.363.53-2.49-11.750.110.0-56.096.1311.471.68
21Q1 (5)6.33-12.33-22.99-0.5250.4889.96-0.1-11.11-11.110.12-20.0209.095.81-5.8391.120.52-48.51-79.03-0.0564.2964.292.05-51.97-78.74.491.58-3.233.6114.24-6.963.62-0.82-8.120.11-21.43-65.6286.24-16.99-14.6
20Q4 (4)7.22-12.80.0-1.0545.60.0-0.0999.080.00.15138.460.06.17-2.830.01.01-39.160.0-0.14-333.330.04.27-38.720.04.4221.430.03.16-10.990.03.65-5.440.00.14-17.650.0103.88-4.90.0
20Q3 (3)8.2813.890.0-1.9313.840.0-9.82-10811.110.0-0.39-400.00.06.3526.240.01.66-29.960.00.06-57.140.06.97-29.750.03.64-12.290.03.553.20.03.86-3.50.00.17-32.00.0109.2315.550.0
20Q2 (2)7.27-11.560.0-2.2456.760.0-0.090.00.00.13218.180.05.0365.460.02.37-4.440.00.14200.00.09.923.010.04.15-10.560.03.44-11.340.04.01.520.00.25-21.880.094.54-6.380.0
20Q1 (1)8.220.00.0-5.180.00.0-0.090.00.0-0.110.00.03.040.00.02.480.00.0-0.140.00.09.630.00.04.640.00.03.880.00.03.940.00.00.320.00.0100.980.00.0

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