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)11.67-19.68-2.460-10.750-0.1609.21-8.183.6210.03-0.2501.5112.337.8-4.417.38-5.755.812.470.362.8686.13-17.91
2023 (9)14.53-6.62-4.50-10.650-0.21010.03-11.553.2985.88-1.3501.3483.078.1610.877.838.05.67-5.030.352.94104.91-8.57
2022 (8)15.56-22.78-4.220-14.1500.18350.011.34-31.651.77-43.99-1.1400.73-50.867.36-10.577.25-10.65.970.170.340.0114.75-17.94
2021 (7)20.15102.92-3.560-15.1200.04016.59-14.843.16-33.89-0.4101.49-42.758.2316.088.112.275.963.110.3413.33139.8397.29
2020 (6)9.93-27.579.550-20.580-0.03019.4804.78-45.511.1802.60-31.927.09-4.77.937.455.7815.60.37.1470.88-34.55
2019 (5)13.7127.18-19.2906.780-0.180-5.5808.7760.92-0.5903.8259.77.44-1.597.380.415.0376.190.2812.0108.29-13.1
2018 (4)10.78-57.92-7.30-6.090003.48-84.635.45216.86-0.3902.39175.047.5610.857.356.991.050.00.2513.64124.62-60.4
2017 (3)25.62169.97-2.980-15.0100.6022.64112.981.7250.88-0.4100.8738.056.826.076.87-2.691.051.940.224.76314.74175.27
2016 (2)9.49920.431.14936.36-10.150-0.15010.63922.121.14-6.56-0.0600.636.296.43183.267.0643.21.03-14.880.21-4.55114.34681.92
2015 (1)0.93745.450.11-79.63-3.3200.1901.0460.01.22190.481.621057.140.59299.762.27-5.424.9349.851.210.00.220.014.62527.44
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)3.24-19.0-2.110.09104.21108.57-1.0885.68-2.86-0.05-25.0-350.03.3379.0347.350.39-45.83-32.760.03114.29108.820.66-43.65-30.02.1821.79-0.461.962.08-3.921.460.692.10.090.00.092.31-20.15-0.72
24Q3 (19)4.0-7.62-33.44-2.14-468.97-692.59-7.54-579.28-0.27-0.040.0-33.331.86-62.12-67.60.7271.43157.14-0.21-625.036.361.1667.05168.741.79-1.65-20.441.9210.98-17.951.45-0.682.840.090.00.0115.61-12.43-26.13
24Q2 (18)4.334230.0129.940.58159.18149.15-1.11-7.77-2.78-0.040.076.474.91657.95131.390.42-79.913.510.04136.36108.510.70-80.4513.11.82-9.45-3.71.73-2.26-1.141.461.393.550.090.00.0132.014256.4129.67
24Q1 (17)0.1-96.98-99.49-0.986.6750.75-1.031.9-3.0-0.04-300.00.0-0.88-138.94-104.982.09260.341.95-0.1167.6547.623.56280.311.972.01-8.229.241.77-13.244.121.440.71.410.090.00.03.03-96.74-99.51
23Q4 (16)3.31-44.9327.31-1.05-288.8921.05-1.0586.045.410.02166.67115.382.26-60.6377.950.58107.147.41-0.34-3.0324.440.94116.346.162.19-2.6714.662.04-12.8210.871.431.420.00.090.012.592.98-40.5919.8
23Q3 (15)6.01141.56-0.66-0.2777.1257.14-7.52-596.3-0.13-0.0382.35-250.05.74136.75.90.28-24.32-52.54-0.3329.790.00.43-29.7-53.722.2519.0513.072.3433.7113.591.410.0-1.40.090.012.5156.51135.18-7.65
23Q2 (14)-14.46-173.5513.26-1.1840.7-1.72-1.08-8.072.02-0.17-325.0-466.67-15.64-188.5112.280.37-81.95-27.45-0.47-123.81-95.830.62-82.37-30.461.892.7247.661.752.9421.531.41-0.7-9.030.090.00.0-444.92-172.6517.79
23Q1 (13)19.66656.15-16.62-1.99-49.62-80.91-1.09.9140.12-0.0469.23-112.517.671291.34-21.42.05279.631476.92-0.2153.33-75.03.49295.931507.021.84-3.66-15.61.7-7.61-10.991.42-0.7-9.550.0912.50.0612.46689.13-7.27
22Q4 (12)2.6-57.02-60.12-1.33-111.11-40.0-1.1185.2272.46-0.13-750.0-750.01.27-76.57-77.20.54-8.47-39.33-0.45-36.36-314.290.88-5.69-39.591.91-4.02-15.861.84-10.68-8.01.430.0-8.920.080.0-11.1177.61-54.2-56.43
22Q3 (11)6.05136.29-35.36-0.6345.69-110.0-7.51-94.5611.960.02166.67112.55.42130.4-40.180.5915.690.0-0.33-37.5-17.860.945.65-15.521.9955.475.292.0643.06-8.041.43-7.74-6.540.08-11.11-11.11169.47131.31-30.11
22Q2 (10)-16.67-170.7-7.2-1.16-5.45-11.54-3.86-131.14-201.56-0.03-109.38-117.65-17.83-179.31-7.470.51292.31-8.93-0.24-100.0-26.320.89307.36-25.061.28-41.28-11.111.44-24.61-3.361.55-1.279.150.090.00.0-541.23-181.94-4.42
22Q1 (9)23.58261.6618.97-1.1-15.7914.06-1.6758.56-30.470.321500.01500.022.48303.5921.250.13-85.39-88.39-0.12-157.1425.00.22-85.12-90.222.18-3.96-16.791.91-4.5-19.751.570.09.030.090.00.0660.50270.7730.3
21Q4 (8)6.52-30.3422.56-0.95-216.67-150.0-4.0352.7517.920.02112.5-60.05.57-38.5212.750.8950.85-20.540.21175.0425.01.4631.88-38.32.2720.11-2.162.0-10.71-2.911.572.618.280.090.012.5178.14-26.5420.21
21Q3 (7)9.36160.1910.51-0.371.1585.65-8.53-566.41-33.49-0.16-194.12-500.09.06154.6142.010.595.36-80.2-0.28-47.3750.881.11-6.27-82.01.8931.255.02.2450.34-9.681.537.755.520.090.028.57242.49146.7814.52
21Q2 (6)-15.55-178.46-1946.05-1.0418.75-108.72-1.280.088.460.17750.01800.0-16.59-189.48-248.660.56-50.024.44-0.19-18.75-101.591.18-46.82-0.241.44-45.040.01.49-37.39-22.41.42-1.39-2.070.090.028.57-518.33-202.25-2246.14
21Q1 (5)19.82272.56737.3-1.28-236.84-1380.0-1.2873.93-170.720.02-60.0118.1818.54275.3715.951.120.0409.09-0.16-500.036.02.22-6.13403.542.6212.9371.242.3815.5361.91.44-0.690.70.0912.528.57506.91242.07584.09
20Q4 (4)5.32-37.190.0-0.3881.820.0-4.9123.160.00.0525.00.04.94-22.570.01.12-62.420.00.04107.020.02.37-61.530.02.3228.890.02.06-16.940.01.450.00.00.0814.290.0148.19-30.020.0
20Q3 (3)8.471214.470.0-2.09-117.530.0-6.3942.380.00.04500.00.06.38-42.830.02.98562.220.0-0.57-104.770.06.15419.470.01.825.00.02.4829.170.01.450.00.00.070.00.0211.751058.450.0
20Q2 (2)-0.7675.560.011.9211820.00.0-11.09-712.710.0-0.0190.910.011.16470.760.00.45104.550.011.964884.00.01.18168.40.01.44-5.880.01.9230.610.01.451.40.00.070.00.0-22.0978.90.0
20Q1 (1)-3.110.00.00.10.00.01.810.00.0-0.110.00.0-3.010.00.00.220.00.0-0.250.00.00.440.00.01.530.00.01.470.00.01.430.00.00.070.00.0-104.710.00.0

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