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)13.56-25.41-27.98012.03686.270.8257.69-14.42028.2779.150021.5266.899.7938.477.3955.917.592.430.1-23.0889.92-39.26
2023 (9)18.18197.55-26.3101.53-91.560.52-48.51-8.13015.789.43-10.14012.892.627.0717.644.74-19.527.41-0.130.138.33148.05225.41
2022 (8)6.116010.0-13.69018.13202.171.01158.97-7.58014.42100.00.18012.5777.646.0134.455.8956.657.4211.750.12-7.6945.504690.64
2021 (7)0.1-98.95-6.8806.000.39-25.0-6.7807.2113.19-0.1907.07-2.024.4729.943.7628.336.64-1.340.130.00.95-99.03
2020 (6)9.55-31.59-5.420-0.9500.5262.54.13-21.936.372.41007.2215.193.44-8.272.9316.736.73-5.870.13-7.1497.55-31.52
2019 (5)13.96-6.18-8.670-1.4200.3205.29-33.966.22-20.36006.27-13.023.75-54.322.51-59.977.156.720.140.0142.4525.5
2018 (4)14.88200.61-6.870-7.720-0.0808.0107.81-31.61007.20-34.738.21-26.836.27-9.06.73.240.147.69113.50209.78
2017 (3)4.95-58.05-10.4904.6100.140-5.54011.4232.64-0.34011.0428.4211.2227.216.8937.256.493.840.13-38.136.64-64.35
2016 (2)11.8-13.93-7.980-3.250-0.4503.82-39.568.610.23-0.7408.60-2.968.821.385.021.626.250.480.2175.0102.79-15.43
2015 (1)13.71239.36-7.390-7.860006.3208.5962.38008.8614.528.750.04.9449.246.2275.710.12200.0121.54107.28
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)4.55110.65-16.05-3.9154.4847.16-3.46-255.1623.11-1.14-359.09-147.830.64109.95132.324.24-51.21-36.810.01200.0102.8612.33-53.18-37.072.26-9.6-38.251.8719.11-10.12.119.337.110.020.0-33.33113.7585.37-14.37
24Q3 (19)2.16-67.95-59.25-8.5924.05-267.092.23796.88-60.530.44-66.41340.0-6.43-40.7-317.238.69-18.86268.22-0.010026.33-21.07248.362.59.1779.861.57-17.822.661.9313.532.120.02-33.33-33.3361.36-66.86-62.95
24Q2 (18)6.746027.2735.89-11.31-171.2221.02-0.32-102.3691.731.31523.81197.73-4.57-12.5651.1810.71130.82139.600100.033.36129.24124.02.29-16.7364.751.91-5.9196.911.7-8.11-3.950.030.00.0185.166481.773.41
24Q1 (17)0.11-97.97-95.62-4.1743.65-85.3313.58401.78219.530.21145.65-52.27-4.06-105.05-1661.544.64-30.85107.140100.0014.55-25.7174.782.75-24.86343.552.03-2.4395.121.85-6.093.930.030.00.02.81-97.88-97.51
23Q4 (16)5.422.26-22.46-7.4-216.24-275.63-4.5-179.65-208.43-0.46-560.0-231.43-1.98-166.89-139.446.71184.32207.8-0.350-294.4419.59159.17166.913.66163.31137.662.0862.554.071.974.234.790.030.00.0132.84-19.79-38.04
23Q3 (15)5.36.852550.0-2.3483.6631.185.65245.9916.260.1-77.2725.02.96131.62192.52.36-47.2-33.890100.007.56-49.25-34.851.390.0-30.851.2831.96-38.461.896.78-2.070.030.00.0165.62-7.53245.62
23Q2 (14)4.9697.612084.0-14.32-536.44-119.97-3.87-191.06-163.970.440.076.0-9.36-3700.0-38.464.4799.55-32.48-9.790014.9078.87-42.831.39124.1937.620.97136.591.041.77-0.561.140.030.00.0179.0658.372062.51
23Q1 (13)2.51-64.09402.41-2.25-14.21-24.314.252.4138.440.4425.7129.410.26-94.82109.852.242.759.80-100.008.3313.4517.890.62-59.74-57.240.41-69.63-72.851.78-5.32-4.30.030.00.0113.06-47.27563.15
22Q4 (12)6.993395.0288.33-1.9742.06-29.614.15-14.61713.730.35337.5600.05.02256.881692.862.18-38.9489.570.18007.34-36.7473.231.54-23.3815.791.35-35.1-8.161.88-2.5913.250.030.00.0214.424231.23276.42
22Q3 (11)0.2180.0115.87-3.447.77-58.884.86-19.67268.180.08-68.0-27.27-3.252.665.883.57-46.0760.0900011.60-55.4731.892.0199.01128.412.08116.67192.961.9310.2917.680.030.00.04.95154.26109.35
22Q2 (10)-0.2569.8881.75-6.51-259.67-145.666.0597.07132.690.25-26.4738.89-6.76-156.06-68.166.62224.51170.200100.026.05268.82160.631.01-30.3420.240.96-36.4268.421.75-5.919.380.030.0-25.0-9.1262.6285.28
22Q1 (9)-0.83-146.11-188.3-1.81-19.08-212.073.07501.9695.540.34585.7188.89-2.64-1042.86-833.332.0477.3946.760007.0666.726.691.459.021.41.512.7249.51.8612.056.90.030.00.0-24.41-142.86-172.2
21Q4 (8)1.8242.862.86-1.5228.9716.940.51-61.36131.88-0.07-163.64-128.00.28108.24450.01.15-48.43-31.950004.24-51.83-31.951.3351.14-41.921.47107.04-23.041.661.22-6.740.030.0-25.056.96207.5921.41
21Q3 (7)-1.268.03-136.52-2.1419.25-27.381.32-49.23250.00.11-38.89-60.71-3.415.42-292.092.23-8.9823.890100.008.80-12.017.980.884.76-51.110.7124.56-50.351.642.5-2.960.03-25.0-25.0-52.9414.6-148.49
21Q2 (6)-1.37-245.74-263.1-2.65-356.9-167.682.665.61139.880.180.0220.0-4.02-1216.67-2580.02.4576.2646.71-0.190010.0079.281.220.84-41.26240.00.57-43.56232.561.6-8.05-1.230.0433.3333.33-61.99-283.33-190.03
21Q1 (5)0.94-46.29-73.3-0.5868.3137.631.57198.12-80.470.18-28.028.570.36550.0-86.11.39-17.7513.930005.58-10.46-8.321.43-37.552483.331.01-47.124950.01.74-2.256.750.03-25.00.033.81-27.93-83.86
20Q4 (4)1.75-49.280.0-1.83-8.930.0-1.6-81.820.00.25-10.710.0-0.08-104.520.01.69-6.110.0000.06.23-16.490.02.2927.220.01.9133.570.01.785.330.00.040.00.046.92-57.030.0
20Q3 (3)3.45310.710.0-1.68-69.70.0-0.8886.50.00.28286.670.01.771280.00.01.87.780.0000.07.46-24.50.01.8400.00.01.43432.560.01.694.320.00.0433.330.0109.1858.570.0
20Q2 (2)0.84-76.140.0-0.99-6.450.0-6.52-181.090.0-0.15-207.140.0-0.15-105.790.01.6736.890.0000.09.8862.380.0-0.6-900.00.0-0.43-2250.00.01.62-0.610.00.030.00.068.85-67.140.0
20Q1 (1)3.520.00.0-0.930.00.08.040.00.00.140.00.02.590.00.01.220.00.000.00.06.080.00.0-0.060.00.00.020.00.01.630.00.00.030.00.0209.520.00.0

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