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)3.48-16.14-0.850-2.890-0.0302.63-18.070.6-34.78002.98-40.513.030.02.4-12.731.1415.150.010.098.03-11.42
2023 (9)4.1549.82-0.940-2.0100.03200.03.2100.92-84.25005.01-83.443.03-16.32.75-14.330.9915.120.010.0110.6763.0
2022 (8)2.77-17.56-5.8502.3900.01-50.0-3.0805.84841.940030.24617.553.6228.833.2134.870.868.860.01-50.067.89-35.54
2021 (7)3.3652.73-3.360-1.0900.020000.62-77.29004.21-79.762.818.492.3810.190.796.760.02-33.33105.3340.28
2020 (6)2.2-13.73-2.720-0.440-0.030-0.5202.73157.550020.82154.82.596.582.1614.290.7421.310.030.075.09-25.5
2019 (5)2.55280.6-1.0702.4200.0201.4801.0613.98008.17-5.092.4346.391.8941.040.6132.610.030.0100.79175.29
2018 (4)0.67-58.39-0.880-0.21000-0.2100.93-68.15008.61-71.811.66-4.051.34-10.070.4627.780.030.036.61-57.25
2017 (3)1.61242.55-2.9301.242.48-0.050-1.3202.92648.720030.54502.261.7349.141.4965.560.3620.00.0350.085.64122.3
2016 (2)0.47-50.53-0.3301.210-0.0200.14-54.840.39-38.1005.07-48.161.1639.760.934.330.336.360.020.038.52-63.1
2015 (1)0.9593.88-0.640-0.380-0.0300.3100.631.61009.78-12.270.83107.50.6791.430.2210.00.020.0104.4021.44
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)1.43-16.374.38-0.11-10.070.27-0.1990.6964.81-0.020-166.671.32-18.0132.00.08-11.11-77.140001.684.05-77.770.7-28.57-1.410.58-19.441.750.313.3324.0000160.67-4.16-3.83
24Q3 (19)1.712000.0-14.93-0.176.1923.08-2.04-325.0-126.6700100.01.61415.69-14.360.09-59.09-30.770001.62-62.03-41.350.9853.1232.430.7244.02.860.37.1411.11000167.651552.94-19.1
24Q2 (18)-0.09-120.9366.67-0.42-90.91-100.0-0.48-166.67-1100.00100.0-100.0-0.51-342.86-6.250.220.04.760004.26-9.3-6.610.64-9.86-12.330.5-16.67-33.330.287.6921.74000-11.54-123.0858.12
24Q1 (17)0.43-68.61-59.05-0.2240.544.35-0.1866.6766.67-0.02-166.6700.21-79.0-74.390.22-37.14-4.350004.70-37.95-9.250.710.0-16.470.65.26-17.810.264.013.0400050.00-70.07-54.29
23Q4 (16)1.37-31.8461.18-0.37-184.62-184.62-0.5440.048.080.03400.0200.01.0-46.8138.890.35169.23169.230007.58174.48200.120.71-4.05-11.250.57-18.57-17.390.25-7.4113.64000167.07-19.3778.87
23Q3 (15)2.01844.44-3.37-0.1338.151.85-0.9-2150.030.77-0.01-200.0-200.01.88491.673.870.13-38.1-51.850002.76-39.54-44.590.741.37-27.450.7-6.67-23.080.2717.3922.73000207.22852.1212.57
23Q2 (14)-0.27-125.7138.64-0.218.796.03-0.0492.59-100.840.010200.0-0.48-158.5491.620.21-8.7-96.030004.57-11.87-95.730.73-14.12-33.640.752.74-21.880.230.09.52000-27.55-125.1926.74
23Q1 (13)1.0523.53275.0-0.23-76.92-43.75-0.5448.08-1250.00-100.000.8213.89583.330.2376.9243.750005.18105.2122.710.856.2521.430.735.812.310.234.559.52000109.3817.1235.94
22Q4 (12)0.85-59.13-37.04-0.1351.850.0-1.0420.0-92.590.010.000.72-60.22-40.980.13-51.850.00002.52-49.33-16.120.8-21.573.90.69-24.182.990.220.010.000093.41-49.26-39.8
22Q3 (11)2.08572.7330.0-0.2794.9-80.0-1.3-127.31-32.650.01200.001.81131.5924.830.27-94.980.00004.98-95.3415.91.02-7.2737.840.91-5.2131.880.224.7610.000-100.0184.07589.463.54
22Q2 (10)-0.44-257.14-91.3-5.29-3206.25-1663.334.7612000.01500.0-0.0100.0-5.73-4875.0-981.135.293206.251663.33000106.872431.451267.921.157.1441.030.9647.6957.380.210.05.000-100.0-37.61-215.51-34.08
22Q1 (9)0.28-79.26-56.92-0.16-23.0894.24-0.0492.59-105.1900-100.00.12-90.16105.630.1623.08300.00004.2240.29221.90.7-9.0934.620.65-2.9958.540.215.05.000-100.032.56-79.02-68.94
21Q4 (8)1.35-15.62-12.9-0.1313.33-148.15-0.5444.9-1.8900-100.01.22-15.86-32.970.13-13.33-40.910003.01-29.98-54.450.774.0579.070.67-2.963.410.20.00.00-100.0-100.0155.17-12.72-37.93
21Q3 (7)1.6795.65196.3-0.1550.078.57-0.98-188.24-753.330100.0100.01.45373.581006.250.15-50.0-87.50004.30-44.99-87.790.74-5.130.00.6913.1115.00.20.05.260.010.00.0177.78733.82163.37
21Q2 (6)-0.23-135.38-355.56-0.389.2152.38-0.34-144.16-1033.33-0.01-150.0-150.0-0.5375.121.850.3650.0-52.380007.81495.7-54.120.7850.0-15.220.6148.78-18.670.20.05.260.010.00.0-28.05-126.75-396.07
21Q1 (5)0.65-58.063150.0-2.78-1129.63-66.470.77245.282666.670.020.0133.33-2.13-217.03-29.090.04-81.82-94.20001.31-80.15-94.910.5220.934.00.410.02.50.20.025.00.010.00.0104.84-58.062887.9
20Q4 (4)1.55187.040.00.27138.570.0-0.53-453.330.00.02166.670.01.821237.50.00.22-81.670.0000.06.61-81.230.00.43-41.890.00.41-31.670.00.25.260.00.010.00.0250.00270.370.0
20Q3 (3)0.54500.00.0-0.7-11.110.00.15600.00.0-0.03-250.00.0-0.1670.370.01.290.480.0000.035.19106.680.00.74-19.570.00.6-20.00.00.190.00.00.010.00.067.50612.50.0
20Q2 (2)0.09350.00.0-0.6362.280.0-0.030.00.00.02133.330.0-0.5467.270.00.63-8.70.0000.017.03-33.870.00.9284.00.00.7587.50.00.1918.750.00.010.00.09.47170.00.0
20Q1 (1)0.020.00.0-1.670.00.0-0.030.00.0-0.060.00.0-1.650.00.00.690.00.000.00.025.750.00.00.50.00.00.40.00.00.160.00.00.010.00.03.510.00.0

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