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)-1.5500.9800.3900.340-0.5700.27-20.590.0100.34-22.683.07-56.822.79-49.550.595.360.264.0-42.580
2023 (9)3.82-78.74-2.290-5.070-1.2601.53-82.610.3417.24-0.0100.4535.167.112.455.53-1.070.565.660.2556.2560.25-78.94
2022 (8)17.970-9.170-1.4400.16220.08.8771.290.2920.83-0.0100.3319.256.9421.125.5915.020.531.920.1633.33286.150
2021 (7)-3.2104.220-0.6200.05-80.771.01-45.410.24-27.27-0.0200.28-40.095.7366.094.8667.590.52-5.450.12-7.69-58.360
2020 (6)3.37-62.6-1.520-2.4900.2601.85-41.820.3322.22-0.0300.4627.933.45-28.722.9-23.080.55-9.840.138.3394.13-52.99
2019 (5)9.018.55-5.830-3.540-0.0403.18-58.860.273.85-0.0400.3630.984.8410.53.775.010.6169.440.1220.0200.22-2.3
2018 (4)8.32028.21-0.570-6.3200.0607.7300.26-45.830.1700.28-42.394.38-7.793.59-11.360.362.860.125.0204.942254.16
2017 (3)0.39-71.53-0.8601.310-0.220-0.4700.482.13-0.2300.48-30.634.7517.04.0516.050.3516.670.0833.338.71-75.54
2016 (2)1.37-80.17-0.550-7.4700.26550.00.82-83.790.47-76.5000.69-74.584.0628.893.4953.070.315.380.06-25.035.58-86.51
2015 (1)6.91243.78-1.850-1.9800.0405.06269.342.0566.67002.71823.043.15-48.782.28-53.560.264.00.080.0263.74587.56
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)3.31154.621041.38-4.53-1712.0-419.01-0.0299.5280.00.1-56.52106.17-1.22-216.19-171.350.0620.0100.0-0.02000.287.99103.70.33-10.81-83.420.372.78-77.840.150.00.00.06-14.290.0570.69154.623599.64
24Q3 (19)1.320.37-37.8-0.25-104.4893.51-4.2-600.030.810.23387.591.671.05-84.23159.660.05-50.0-78.260000.26-50.37-77.940.37-61.86-79.440.36-59.55-74.290.150.07.140.070.016.67224.14130.3671.59
24Q2 (18)1.08114.9254.295.583000.050.00.84-77.788500.0-0.08-180.011.116.66194.3350.680.1100.066.670-100.0100.00.53106.6945.70.97-31.21-37.420.89-24.58-24.580.157.147.140.0716.6716.6797.30118.5591.81
24Q1 (17)-7.24-2596.55-1078.380.18-87.32105.033.783880.0243.640.1106.17-69.7-7.06-512.87-148.590.0566.67150.00.02000.2683.87145.381.41-29.15-20.341.18-29.34-7.810.14-6.677.690.060.00.0-524.64-3501.1-1142.19
23Q4 (16)0.29-86.12-96.271.42136.88119.94-0.198.35-102.99-1.62-1450.0-233.881.71197.16159.090.03-86.96-72.7300100.00.14-88.3-72.891.9910.5620.611.6719.2929.460.157.1415.380.060.00.015.43-88.19-97.07
23Q3 (15)2.09198.57-69.44-3.85-203.49-60.42-6.07-60600.0-67.680.12233.33116.0-1.76-139.82-139.640.23283.33360.00100.0100.01.19227.8436.191.816.1321.621.418.6412.00.140.00.00.060.020.0130.62157.52-72.5
23Q2 (14)0.7-5.41-88.183.72203.91464.71-0.01-100.9199.49-0.09-127.27-325.04.42255.63-9.80.06200.0-40.0-0.010-133.330.36248.09-23.021.55-12.43-12.921.18-7.81-19.730.147.697.690.060.0200.050.720.76-86.12
23Q1 (13)0.74-90.49128.79-3.5849.72-363.241.1-67.1639.240.33-72.73200.0-2.84-530.3-134.710.02-81.820.00100.0100.00.10-79.6920.511.777.27-12.811.28-0.78-19.50.130.00.00.060.0200.050.34-90.42134.08
22Q4 (12)7.7813.74108.02-7.12-196.67-247.323.35192.54485.061.21261.33532.140.66-85.14-60.950.11120.083.33-0.02-100.000.52131.3386.251.6511.49111.541.293.261.250.13-7.140.00.0620.0100.0525.6810.6734.93
22Q3 (11)6.8415.5473.16-2.4-135.29-3328.57-3.62-84.69-24.4-0.75-1975.0-196.154.44-9.3914.430.05-50.0-28.57-0.01-133.3300.22-52.94-32.291.48-16.8512.981.25-14.9711.610.147.697.690.05150.066.67475.0029.9853.92
22Q2 (10)5.92330.35391.63-1.02-175.0-131.48-1.96-348.1-76.580.04112.12128.574.9504.96304.960.1400.0150.00.03400.0400.00.47444.96170.591.78-12.32-16.821.47-7.55-13.020.130.00.00.020.0-33.33365.43347.41433.03
22Q1 (9)-2.57-168.7271.061.36166.34-56.130.79190.8-81.5-0.33-17.86-6.45-1.21-171.679.070.02-66.67-71.43-0.0100.00.09-68.61-73.962.03160.2634.441.5998.7528.230.130.00.00.02-33.33-33.33-147.70-137.9176.71
21Q4 (8)3.74-5.3237.5-2.05-2828.57-46.43-0.8770.1-825.0-0.28-135.9-193.331.69-56.4428.030.06-14.290.00000.28-15.91-17.20.78-40.4630.00.8-28.5745.450.130.0-7.140.030.00.0389.5826.243.13
21Q3 (7)3.95294.5841.07-0.07-102.1693.46-2.91-162.1626.70.78657.14400.03.88220.66124.280.0775.016.670100.0100.00.3388.08-6.81.31-38.79670.591.12-33.73366.670.130.00.00.030.00.0308.59381.23-55.92
21Q2 (6)-2.0377.14-219.413.244.52930.77-1.11-126.0-63.24-0.1454.84-55.561.21120.93-7.630.04-42.86-76.47-0.010.00.00.17-47.55-82.592.1441.72189.191.6936.29196.490.130.00.00.030.00.0-109.7382.7-147.12
21Q1 (5)-8.88-426.47-130.653.1321.43129.634.273458.33109.31-0.31-203.33-542.86-5.78-537.88-131.20.0716.6775.0-0.0100.00.33-0.1763.741.51151.67-22.161.24125.45-20.00.13-7.14-18.750.030.00.0-634.29-267.9-186.66
20Q4 (4)2.72-2.860.0-1.4-30.840.00.12103.020.00.3215.380.01.32-23.70.00.060.00.00100.00.00.33-5.350.00.6252.940.00.55129.170.00.147.690.00.030.00.0377.78-46.030.0
20Q3 (3)2.864.710.0-1.07-174.360.0-3.97-483.820.0-0.26-188.890.01.7332.060.00.06-64.710.0-0.010.00.00.35-64.870.00.17-77.030.00.24-57.890.00.130.00.00.030.00.0700.00200.590.0
20Q2 (2)1.7144.160.0-0.39-128.890.0-0.68-133.330.0-0.09-228.570.01.31152.40.00.17325.00.0-0.010.00.01.00393.320.00.74-61.860.00.57-63.230.00.13-18.750.00.030.00.0232.88205.250.0
20Q1 (1)-3.850.00.01.350.00.02.040.00.00.070.00.0-2.50.00.00.040.00.0-0.010.00.00.200.00.01.940.00.01.550.00.00.160.00.00.030.00.0-221.260.00.0

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