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)22.8-0.31-11.10-12.210-2.13011.7113.898.66-43.25-0.7304.89-39.328.67-46.977.46-31.8110.016.940.050.0130.1415.8
2023 (9)22.87-52.44-17.408.930-0.1905.47-81.9815.260.33-2.0908.0616.4516.35-2.5610.94-25.689.36-10.00.05-16.67112.38-41.16
2022 (8)48.09217.01-17.730-22.460-0.83030.3678.815.2144.44-2.4506.9280.7416.78-23.3814.72-34.8410.4-9.960.0620.0190.98330.44
2021 (7)15.17-26.681.810-28.5700.39-84.7716.98-8.8110.5326.26-2.5403.834.921.932.1722.5917.7211.55-5.870.0525.044.37-32.45
2020 (6)20.6912.69-2.070-4.0102.56018.6270.518.34-61.64-0.7103.65-63.5616.5717.1919.1979.3512.275.140.04-33.3365.68-19.76
2019 (5)18.3620.31-7.4405.20-0.07010.9284.7721.74148.1710.25010.02163.6814.14-8.7710.7-0.2811.670.860.060.081.8519.94
2018 (4)15.26-30.26-9.350-3.9400.34-87.645.91-59.218.7612.89-0.8603.8010.215.537.7810.7354.1711.57-6.320.06-14.2968.25-39.55
2017 (3)21.8815.34-7.390-20.5202.75014.49-7.887.765.290.08-76.473.451.9611.252.556.96-14.3912.35-9.790.070.0112.9030.28
2016 (2)18.97-42.96-3.240-17.980-0.44015.73-40.177.3713.910.3403.3817.3210.97-29.328.13-25.3413.69-8.670.070.086.66-32.39
2015 (1)33.2633.2-6.970-31.660-0.67026.2970.946.47-39.59-0.0202.88-35.7715.52-33.7310.89-31.0314.995.640.07-12.5128.1754.3
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)10.4370.98-12.87-2.83-40.1-95.17-0.1295.89-101.66-1.27-12600.0-296.887.686.27-27.761.640.61-59.10.16140.0-94.13.9612.99-57.892.11-20.97-53.522.2211.0-36.572.44-0.414.720.02100.0100.0222.8662.958.73
24Q3 (19)6.16877.7846.99-2.0232.2147.67-2.92-20.66-292.11-0.0198.39-101.694.08232.91306.91.63-39.18-16.41-0.4-122.2278.493.51-37.86-7.162.67-6.64-47.752.0-6.98-32.892.45-3.929.870.010.00.0136.777257.772.04
24Q2 (18)-0.09-101.4183.33-2.988.5957.73-2.4264.15-196.41-0.62-169.57-1.64-3.07-198.7159.552.68-1.11-51.09-0.1843.7588.755.64-13.06-47.892.86177.67-27.042.1595.45-22.942.55-0.398.510.010.00.0-1.91-101.181.78
24Q1 (17)6.37-46.78-12.62-3.26-124.8335.19-6.75-193.49-189.7-0.2328.12-243.753.11-70.4437.612.71-32.42-29.24-0.32-111.8176.126.49-31.01-24.51.03-77.31-62.951.1-68.57-34.132.569.874.920.010.00.0173.57-15.32-1.91
23Q4 (16)11.97188.4311.25-1.4562.4467.637.22375.0182.51-0.32-154.2421.9510.523527.5967.524.01105.6461.692.71245.7238.279.41149.0876.684.54-11.158.873.517.452.942.334.48-5.670.010.00.0204.97157.8112.01
23Q3 (15)4.15868.52-82.61-3.8645.25-2.661.52-39.44122.060.59196.72210.530.29103.82-98.561.95-64.42-48.55-1.86-16.25-9400.03.78-65.12-57.495.1130.3695.792.986.81-2.612.23-5.11-14.230.010.00.079.50858.21-81.11
23Q2 (14)-0.54-107.41-106.8-7.05-40.16-69.472.51207.73146.48-0.61-481.25-421.05-7.59-435.84-300.795.4843.0860.23-1.6-19.4-220.010.8325.9793.873.9241.01-9.892.7967.07-17.212.35-3.69-9.270.010.00.0-10.49-105.93-107.88
23Q1 (13)7.29-32.2531.83-5.03-12.285.45-2.3373.37-64.080.16139.02119.752.26-64.01976.193.8354.44-30.62-1.3431.6308.6061.448.052.78-33.33-50.81.67-50.88-65.852.44-1.21-11.270.010.00.0176.94-3.31144.77
22Q4 (12)10.76-54.98.91-4.48-19.15-173.44-8.75-27.0-22.04-0.41-315.79-246.436.28-68.76-60.72.48-34.56-22.5-1.96-9900.0-97.985.33-40.0719.554.1759.77-6.083.411.11-64.772.47-5.0-10.830.010.00.0182.99-56.51130.22
22Q3 (11)23.86200.5667.2-3.769.625.05-6.89-27.5930.890.190.0141.320.1431.752464.713.7910.8221.860.02104.0102.258.8959.08111.612.61-40.0-59.473.06-9.2-29.332.60.39-9.090.010.00.0420.81216.4874.23
22Q2 (10)7.9443.58167.34-4.1621.8-77.02-5.4-280.2856.770.19123.46-82.413.781700.0509.683.42-38.0441.91-0.50-484.625.59-29.7956.144.35-23.01-33.083.37-31.08-31.782.59-5.82-11.00.010.00.0133.0083.99251.98
22Q1 (9)5.53-44.03800.0-5.32-187.21-364.68-1.4280.2-233.96-0.81-389.29-58.820.21-98.69-82.795.5272.5204.970100.0100.07.9678.62171.695.6527.2524.724.89-49.3332.882.75-0.72-8.330.010.00.072.29-9.06712.16
21Q4 (8)9.88217.68-16.486.1254.04288.54-7.1728.08-144.710.28160.87-60.5615.981980.019.253.22.89107.79-0.99-11.24-153.854.466.0774.094.44-31.06-25.259.65122.86216.392.77-3.15-8.280.010.00.079.4984.02-59.15
21Q3 (7)3.114.71-67.12-3.96-68.5137.74-9.9720.18-444.98-0.46-142.59-138.98-0.85-237.1-127.423.1129.0546.7-0.89-784.62-4550.04.2017.3922.056.44-0.9214.184.33-12.3511.62.86-1.72-2.390.010.00.043.1914.31-68.86
21Q2 (6)2.97475.95298.0-2.35-216.9265.44-12.49-1278.3-1349.01.08311.7613.680.62-49.18107.472.4133.1556.490.13116.46131.713.5822.1636.496.543.4943.814.9434.2446.592.91-3.0-11.820.010.00.037.79419.99268.27
21Q1 (5)-0.79-106.68-187.782.0128.03-78.861.06136.18121.33-0.51-171.83-88.891.22-90.9-88.281.8117.53-42.54-0.79-102.56-1228.572.9314.45-55.44.53-23.74863.833.6820.66-58.613.0-0.66-0.660.010.00.0-11.81-106.07-256.4
20Q4 (4)11.8325.050.01.57124.690.0-2.93-201.380.00.71-39.830.013.4332.260.01.54-27.360.0-0.39-2050.00.02.56-25.630.05.945.320.03.05-21.390.03.023.070.00.010.00.0194.5740.270.0
20Q3 (3)9.46730.670.0-6.366.470.02.89189.00.01.1824.210.03.1137.350.02.1237.660.00.02104.880.03.4431.270.05.6424.780.03.8815.130.02.93-11.210.00.010.00.0138.71717.720.0
20Q2 (2)-1.5-266.670.0-6.8-171.50.01.0120.120.00.95451.850.0-8.3-179.730.01.54-51.110.0-0.41-685.710.02.62-60.080.04.52861.70.03.37-62.090.03.39.270.00.010.00.0-22.46-397.410.0
20Q1 (1)0.90.00.09.510.00.0-4.970.00.0-0.270.00.010.410.00.03.150.00.00.070.00.06.570.00.00.470.00.08.890.00.03.020.00.00.010.00.07.550.00.0

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