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)0.810-5.5404.48941.860.050-4.7305.56631.580.010.067.48507.280.7397.31.0267.210.6620.00.060.046.550
2023 (9)-0.980-0.7800.430-0.030-1.7600.7694.870.01011.1128.210.3700.61221.050.551.850.0620.0-80.330
2022 (8)0.95533.33-0.410-0.020-0.0600.54440.00.39457.14-0.0108.67335.81-0.2800.1900.54-14.290.05-16.67121.790
2021 (7)0.15-31.82-0.050-0.4700.0350.00.100.07-79.410.020.01.99-76.78-1.070-1.0300.63-17.110.06-25.00.000
2020 (6)0.22-80.87-0.3200.51183.330.020-0.100.34-26.090.0208.5643.54-0.570-0.3900.76-2.560.0814.2948.89-44.73
2019 (5)1.15-42.79-0.4900.180-0.0100.66-32.650.46-49.45-0.0205.97-49.190.457.140.45-6.250.78-2.50.070.088.46-40.59
2018 (4)2.01235.0-1.030-1.230-0.0600.98653.850.9126.39-0.04011.7437.150.427.690.4877.780.8-5.880.070.0148.89195.3
2017 (3)0.6-64.71-0.4700.02-66.67-0.0300.13-86.020.724.35-0.0808.5614.030.39-59.790.27-61.970.851.190.0775.050.42-52.84
2016 (2)1.7-36.33-0.7700.0600.02100.00.93-41.510.69-35.51-0.0307.51-38.040.978.990.71-17.440.841.20.040.0106.92-30.72
2015 (1)2.67480.43-1.080-0.5300.0101.5901.070.0-0.02012.12-13.020.89102.270.86104.760.833.750.04-33.33154.34329.45
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)0.81700.0263.27-4.24-595.08-1362.073.33974.19879.410.07040.0-3.44-421.21-341.034.23593.441358.6200100.0210.45693.491148.170.16-15.7933.330.3193.753200.00.185.8828.570.010.00.0160.001188.0145.71
24Q3 (19)-0.05-114.7173.68-0.61-84.85-6000.00.3163.163200.00-100.0100.0-0.66-6700.0-230.00.6174.29306.670-100.0026.5255.34225.330.19-5.035.710.16-36.0-44.830.176.2521.430.010.00.0-14.71-118.1765.94
24Q2 (18)0.34221.4354.55-0.338.33-83.330.19-70.77733.330.05183.33400.00.01101.56-75.00.35-2.7894.440.010017.07-10.3757.450.217.65900.00.25-16.67-10.710.166.6714.290.010.00.080.95232.9958.23
24Q1 (17)-0.2842.8647.17-0.36-24.14-20.00.6591.18400.0-0.06-220.0-100.0-0.6417.9522.890.3624.14157.140100.0-100.019.0512.97120.410.1741.6788.890.33100.0500.00.157.1415.380.010.00.0-60.8782.6178.18
23Q4 (16)-0.49-157.89-258.06-0.29-2800.0-141.670.343500.0-24.440.05183.3366.67-0.78-290.0-510.530.2993.33163.64-0.0100.016.86106.8262.470.12-14.29100.0-0.01-103.4587.50.140.07.690.010.00.0-350.00-710.53-167.74
23Q3 (15)-0.19-186.36-246.15-0.0194.4485.71-0.0166.6797.22-0.06-700.025.0-0.2-600.0-433.330.15-16.67114.290008.15-24.8250.230.14600.0566.670.293.57-9.380.140.07.690.010.00.0-43.18-184.4-252.8
23Q2 (14)0.22141.51-53.19-0.1840.0-38.46-0.03-123.0881.250.01133.33-66.670.04104.82-88.240.1828.5750.00-100.0010.8425.475.720.02-77.78113.330.28460.01300.00.147.690.00.010.00.051.16118.34-81.49
23Q1 (13)-0.53-270.97-1425.0-0.3-150.0-275.00.13-71.11225.0-0.03-200.025.0-0.83-536.84-1975.00.1427.2775.00.01200.00.08.64-16.724.780.0950.0152.940.05162.5171.430.130.0-7.140.010.00.0-278.95-153.99-657.89
22Q4 (12)0.31138.46-8.82-0.12-71.43-300.00.45225.0350.00.03137.5200.00.19216.67-38.710.1157.14266.67-0.010-200.010.3891.24232.080.06300.0133.33-0.08-125.063.640.130.0-13.330.010.00.0516.671728.210
22Q3 (11)0.13-72.34218.18-0.0746.15-250.0-0.36-125.0-227.27-0.08-366.67-700.00.06-82.35146.150.07-41.67133.3300-100.05.43-47.0966.41-0.0380.086.360.321500.0313.330.13-7.14-13.330.010.00.028.26-89.78102.57
22Q2 (10)0.471075.0327.27-0.13-62.50-0.16-500.00.00.03175.050.00.34950.0209.090.1250.000-100.0010.2624.360-0.1511.7657.140.02128.57105.410.140.0-12.50.010.0-50.0276.47452.940
22Q1 (9)0.04-88.24121.05-0.08-166.67-700.00.04-60.0113.33-0.04-500.00-0.04-112.980.00.08166.67300.00.010.00.08.25163.92225.77-0.175.5646.88-0.0768.1875.860.14-6.67-17.650.010.0-50.050.0000
21Q4 (8)0.34409.09-26.09-0.03-50.0-50.00.1190.91200.00.01200.0-66.670.31338.46-29.550.030.00.00.010.00.03.12-4.17-30.21-0.1818.1830.77-0.22-46.678.330.150.0-16.670.010.0-50.00.00100.00
21Q3 (7)-0.11-200.071.05-0.02075.0-0.1131.25-113.1-0.01-150.00-0.13-218.1871.740.030-66.670.0100.03.260-73.55-0.2237.1418.52-0.1559.4634.780.15-6.25-16.670.01-50.0-50.0-1100.0000
21Q2 (6)0.11157.89-31.250100.0100.0-0.1646.67-184.210.0200.00.11155.0266.670-100.0-100.00-100.00-0.00-100.0-100.0-0.35-9.38-150.0-0.37-27.59-825.00.16-5.88-15.790.020.00.00.000-100.0
21Q1 (5)-0.19-141.3-850.0-0.0150.090.0-0.3-200.028.570-100.0100.0-0.2-145.45-66.670.02-33.33-80.00.010.002.53-43.46-54.43-0.32-23.08-420.0-0.29-20.83-341.670.17-5.56-15.00.020.00.00.000100.0
20Q4 (4)0.46221.050.0-0.0275.00.0-0.1-111.90.00.0300.00.44195.650.00.03-66.670.00.010.00.04.48-63.680.0-0.263.70.0-0.24-4.350.00.180.00.00.020.00.00.0000.0
20Q3 (3)-0.38-337.50.0-0.0838.460.00.84342.110.00-100.00.0-0.46-1633.330.00.09-25.00.00.0100.012.33-20.890.0-0.27-92.860.0-0.23-475.00.00.18-5.260.00.020.00.00.00-100.00.0
20Q2 (2)0.16900.00.0-0.13-30.00.00.19145.240.00.02150.00.00.03125.00.00.1220.00.0000.015.58180.520.0-0.14-240.00.0-0.04-133.330.00.19-5.00.00.020.00.094.121700.00.0
20Q1 (1)-0.020.00.0-0.10.00.0-0.420.00.0-0.040.00.0-0.120.00.00.10.00.000.00.05.560.00.00.10.00.00.120.00.00.20.00.00.020.00.0-5.880.00.0

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