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)10.0114200.0-38.78027.63-62.46-1.270-28.77036.95-49.49-0.07029.46-69.015.67507.364.75320.356.7753.860.1990.085.486775.23
2023 (9)0.07-97.85-74.59073.644.09-2.060-74.52073.1647.35-0.59095.0429.282.5801.13-13.744.476.00.1400.01.24-98.54
2022 (8)3.2668.04-54.68051.08320.07-2.740-51.42049.65527.69-0.06073.51414.03-0.401.31-15.482.55.930.02-33.3385.1272.87
2021 (7)1.94-46.99-8.73012.1645.45-0.340-6.7907.9134.52-0.37014.307.310.83-24.551.5529.172.3632.580.0350.049.24-59.64
2020 (6)3.66177.27-10.0808.361111.59-0.370-6.4205.88305.52-2.47013.33373.351.113.41.2126.421.7817.880.02-33.33122.0091.32
2019 (5)1.320-1.6400.69-78.37-0.210-0.3201.4516.0-0.1402.8218.30.97-5.830.53-30.261.51196.080.03-78.5763.770
2018 (4)-0.920-1.9303.1954.850.30-2.8501.2535.87002.3810.391.039.570.76-6.170.518.510.140.0-65.250
2017 (3)-0.560-1.6302.0628.75-0.080-2.1900.92-61.180.0402.16-67.10.9467.860.8142.110.4723.680.14-41.67-39.440
2016 (2)1.6162.63-3.301.6-80.630.40-1.6902.37-76.58-0.1306.55-78.10.5600.5700.385.560.2420.0135.29-45.34
2015 (1)0.990-11.5508.26104.46-0.140-10.56010.12229.640029.93279.56-0.450-0.1600.3616.130.2150.0247.500
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)0.2101.76103.61-8.3-30.7161.147.05-54.72-69.56-0.0794.96-216.67-8.154.2469.899.8667.69-68.00.07-94.49104.3846.40131.61-69.380.35-91.21-56.25-0.52-146.85-2700.01.842.7924.320.050.0-16.6714.60103.79104.11
24Q3 (19)-11.35-177.95-529.92-6.3541.256.5415.57516.3152.35-1.3945.91-139.66-17.7-570.74-47.875.88-33.11-21.181.27186.99-64.8220.0324.19-43.423.98-61.47215.871.11-72.1185.01.7913.2914.740.050.066.67-384.75-248.24-419.16
24Q2 (18)14.56120.61164.73-10.818.9855.74-3.74-142.74-121.38-2.57-192.78-24.153.76155.87119.898.79-29.23-60.62-1.46-2533.3335.416.13-73.62-86.8710.33922.772359.523.982111.111143.751.581.94125.710.050.0400.0259.54-30.0-51.4
24Q1 (17)6.6219.13360.87-13.3337.596.268.75-62.22-61.52.774516.67422.64-6.7374.9859.8212.42-59.69-1.190.06103.75117.6561.15-59.65-15.31.0126.25910.00.18800.00.01.554.73134.850.05-16.67400.0370.79204.41224.57
23Q4 (16)-5.54-309.85-601.27-21.36-46.28.3723.16126.61123.770.06110.34105.83-26.9-124.73-11.6230.81313.031.72-1.6-144.32-134.19151.55328.0414.030.8-36.51715.380.02-96.67113.331.48-5.13252.380.06100.00-355.13-394.59-21.37
23Q3 (15)2.64-52.057.14-14.6140.123.5610.22-41.57-50.82-0.5871.9864.63-11.9736.6711.147.46-66.58-42.923.61259.73269.4835.41-71.18-51.811.26200.0730.00.687.5122.221.56122.8681.40.03200.00120.55-77.42-18.92
23Q2 (14)5.5317.39885.71-24.4-71.59-166.9617.49-23.0540.93-2.07-490.57-1970.0-18.9-12.84-92.0722.3277.57237.16-2.26-564.71-0.44122.8470.14198.940.42320.0240.00.3277.78-71.930.76.0612.90.010.00533.98279.41442.58
23Q1 (13)-2.53-220.25-182.14-14.2239.0-100.8522.73119.61200.660.53151.461666.67-16.7530.5-318.7512.57-46.2691.32-0.34-107.265.5672.20-45.6776.270.1176.92-56.520.18220.0200.00.6657.1410.00.0100-297.65-1.73-163.78
22Q4 (12)-0.79-147.02-182.14-23.31-53.86-2254.5510.35-50.19270.97-1.0337.2-443.33-24.1-78.92-1797.6423.3978.961817.214.68319.72598.51132.9080.891665.8-0.1335.0-154.17-0.15-155.56-207.140.42-51.16-54.3500-100.0-292.59-296.8-1018.12
22Q3 (11)1.68340.0-17.65-15.15-65.75-484.9420.7867.45636.88-1.64-1540.0-102.47-13.47-36.89-2349.0913.0797.43537.56-2.135.33-446.1573.4778.79408.19-0.233.33-190.910.27-76.32-60.870.8638.7172.000-100.0148.67473.81-12.55
22Q2 (10)-0.7-122.730.0-9.14-29.1-872.3412.4164.155295.65-0.1-433.33-140.0-9.84-146.0-500.06.620.761061.4-2.25-525.0-350.041.090.32772.31-0.3-230.4301.141800.0338.460.623.3329.1700-100.0-39.77-108.5257.39
22Q1 (9)3.081200.0250.0-7.08-615.15-68.177.56170.9719.620.03-90.0133.33-4.0-214.96-20.126.57438.5261.03-0.36-153.73-125.040.96444.2328.60.23-4.17-37.840.06-57.14-86.960.6-34.7830.430-100.0-100.0466.671883.33393.18
21Q4 (8)-0.28-113.73-157.14-0.9961.7888.792.79-1.06-66.30.3137.041100.0-1.27-130.9184.771.22-40.49-75.890.67271.79129.397.53-47.94-82.780.249.094.350.14-79.71-73.080.9284.0100.00.010.00.0-26.17-115.39-152.87
21Q3 (7)2.04391.43131.82-2.59-175.53-161.622.821126.0914.17-0.81-424.0-88.37-0.5566.46-400.02.05259.65205.97-0.3922.0-105.2614.46206.89151.380.220-26.670.69165.38155.560.54.1711.110.010.00170.00282.1439.09
21Q2 (6)-0.7-179.55-341.38-0.9477.67-394.740.23-96.36128.050.25377.78256.25-1.6450.75-1740.00.57-86.03612.5-0.5-212.504.71-85.21443.50-100.0-100.00.26-43.48-40.910.484.3511.630.010.00-93.33-198.64-380.0
21Q1 (5)0.8879.59-56.22-4.2152.32-5914.296.32-23.67502.55-0.09-200.0-134.62-3.3360.07-271.654.08-19.375728.57-0.1692.98031.85-27.115200.770.3760.871133.330.46-11.542400.00.460.06.980.010.0094.6291.18-80.7
20Q4 (4)0.49-44.320.0-8.83-791.920.08.28235.220.0-0.0393.020.0-8.34-7481.820.05.06655.220.0-2.28-1100.00.043.70659.790.00.23-23.330.00.5292.590.00.462.220.00.0100.049.49-59.50.0
20Q3 (3)0.88203.450.0-0.99-421.050.02.47401.220.0-0.43-168.750.0-0.11-210.00.00.67737.50.0-0.1900.05.75563.530.00.3-45.450.00.27-38.640.00.454.650.0000.0122.22266.670.0
20Q2 (2)0.29-85.570.0-0.19-171.430.0-0.8247.770.0-0.16-161.540.00.1-94.850.00.0814.290.0000.00.8744.250.00.551733.330.00.442300.00.00.430.00.0000.033.33-93.20.0
20Q1 (1)2.010.00.0-0.070.00.0-1.570.00.00.260.00.01.940.00.00.070.00.000.00.00.600.00.00.030.00.0-0.020.00.00.430.00.000.00.0490.240.00.0

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