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)20.71-37.19-17.10-15.7101.803.61-76.125.43157.35-0.8104.25186.017.98-12.3817.841.316.80.890.287.6983.11-37.97
2023 (9)32.970-17.850-42.90-4.14015.1202.1157.46-2.5801.4952.1320.5230.1217.6143.996.74-1.610.26-21.21133.970
2022 (8)-4.580-27.34018.220-3.330-31.9201.3419.64000.9863.8215.77-49.6512.23-47.966.85-1.720.333.12-23.600
2021 (7)70.3297.86-1.590-36.8205.0398.8168.73108.341.12-13.18-0.0100.60-39.6631.3248.0923.551.426.972.50.3210.34228.3945.3
2020 (6)35.54-38.96-2.550-45.1302.53377.3632.99-25.731.2920.56-4.9300.9914.8121.157.2515.5222.886.83.660.29-6.45157.19-47.35
2019 (5)58.22196.28-13.80-12.6100.53-74.8844.42142.731.079.18-11.0900.8613.2719.72-25.4412.63-16.086.56424.80.31-6.06298.56152.68
2018 (4)19.650-1.350-11.6302.11-60.1118.300.9875.00.01-66.670.76141.5126.45-40.7515.05-46.311.250.00.33-25.0118.160
2017 (3)-63.1400.44069.205.290-62.700.56-12.50.0300.31-62.7144.64729.7428.03204.671.25-14.380.44-12.0-212.450
2016 (2)29.8881.31-8.070-19.780-8.16021.81351.550.64-39.05000.84-39.585.386.119.263.121.46-4.580.516.28267.7423.47
2015 (1)16.480-11.6501.8-84.92-2.9104.8301.05-41.67-0.0101.40-31.05.07-56.635.64-47.391.5317.690.4365.38216.840
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)1.99-82.6-79.7119.58185.69215.65-20.18-279.7-191.2-1.79-277.23-583.7821.57289.04402.952.2868.89147.831.85200.5409.50108.24250.921.54-40.31-61.012.42-40.25-40.541.722.994.240.070.00.047.27-76.08-72.1
24Q3 (19)11.44-2.6424.62-22.85-227.36-243.0911.23185.99262.751.01-72.2517.44-11.41-339.2-552.781.3550.0159.62-1.84-18300.021.374.56117.34163.32.58-70.14-42.674.05-40.2718.421.67-1.76-0.60.070.00.0197.5843.7711.27
24Q2 (18)11.75362.8623.81-6.98-1.75-605.8-13.06-307.63-122.873.64443.4141.064.77142.1-56.120.9-1.1125.0-0.0198.7702.10-27.5482.748.6465.5249.486.7847.7132.941.7-0.580.590.070.016.67137.43295.84-0.8
24Q1 (17)-4.47-145.57-199.55-6.8659.48-256.986.29190.76127.1-1.06-386.4984.57-11.33-59.13-227.880.91-1.09237.04-0.810-237.52.907.01364.455.2232.15-17.014.5912.78-8.381.713.64-0.580.070.016.67-70.17-141.42-206.12
23Q4 (16)9.816.86-24.89-16.93-154.239.9-6.93-0.43-169.020.37-56.98110.03-7.12-382.5452.880.9276.9241.540100.0-100.02.7156.2553.543.95-12.226.474.0719.0173.931.65-1.79-4.070.070.0-12.5169.43-4.58-46.29
23Q3 (15)9.18-3.27846.34-6.66-582.61-559.41-6.9-17.75-168.860.86-43.0521.132.52-76.82212.50.5230.062.5-2.340-23300.01.7350.8461.154.5-22.15102.73.42-32.9471.861.68-0.59-1.180.0716.67-12.5177.5628.17644.24
23Q2 (14)9.49111.36392.91.38-68.4211.29-5.8674.75-70.851.51121.9813.5310.8722.69643.50.448.1560.00100.001.1584.1550.95.78-8.1145.235.11.862.941.69-1.74-1.170.060.0-25.0138.54109.51310.38
23Q1 (13)4.49-65.62134.094.37115.51616.39-23.21-331.18-1559.75-6.87-86.18-311.388.86158.64170.540.27-58.46125.0-0.24-2500.000.62-64.6296.616.2969.547.345.01114.14.811.720.0-0.580.06-25.0-33.3366.13-79.04133.14
22Q4 (12)13.061161.79-50.77-28.17-2689.11-3214.1210.040.2151.78-3.69-619.72-259.05-15.11-574.55-158.840.65103.1271.050.01200.0200.01.7663.99164.593.7167.12-64.62.3417.59-65.281.721.18-1.710.080.00.0315.461066.891.9
22Q3 (11)-1.2362.04-105.31-1.01-181.45-125.9610.02392.13183.360.71-46.62-69.53-2.24-12.0-108.280.3228.028.0-0.01001.0841.25131.02.22-44.22-75.01.99-36.42-72.551.7-0.58-1.730.080.00.0-32.6350.46-112.76
22Q2 (10)-3.2475.4-113.61.24103.28118.13-3.43-315.7261.371.33179.64-2.92-2.084.08-111.780.25108.33-21.8800-100.00.76139.94-2.433.98-32.08-30.183.13-34.52-36.251.71-1.16-1.160.08-11.110.0-65.8567.0-118.58
22Q1 (9)-13.17-149.64-311.560.61171.76-72.271.59108.2-54.18-1.67-171.98-68.69-12.56-148.91-1156.00.12-68.42-25.00100.000.32-52.39-28.155.86-44.08-6.394.78-29.083.911.73-1.14-1.140.0912.512.5-199.55-164.46-300.96
21Q4 (8)26.5314.528.66-0.85-121.85-325.0-19.39-61.31-7.92.32-0.4347.7725.68-5.125.760.3852.031.03-0.010-125.00.6743.17-5.2410.4818.0227.966.74-7.039.771.751.161.740.080.00.0309.5721.0519.2
21Q3 (7)23.17-2.7343.913.89156.87167.18-12.02-35.3622.452.3370.07253.0327.0659.36162.460.25-21.88-16.670-100.0100.00.47-40.34-43.398.8855.7924.727.2547.6630.161.730.01.170.080.00.0255.74-27.8516.91
21Q2 (6)23.82844.38156.96-6.84-410.91-274.49-8.88-355.9162.121.37238.38-24.3116.981798.028.730.32100.0-13.510.010-95.00.7876.68-34.525.7-8.9510.254.916.7443.151.73-1.141.760.080.014.29354.46812.2598.84
21Q1 (5)-3.2-115.5269.382.21200.0558.333.47119.31-70.52-0.99-163.0634.0-1.0-104.990.850.16-44.83-51.520-100.0100.00.44-37.21-70.76.26-23.57848.484.6-25.081079.491.751.744.790.080.033.33-49.77-119.1689.9
20Q4 (4)20.6228.070.0-0.296.550.0-17.97-15.940.01.57137.880.020.4298.060.00.29-3.330.00.04100.80.00.70-14.470.08.1915.030.06.1410.230.01.720.580.00.080.00.0259.7018.720.0
20Q3 (3)16.173.680.0-5.79-247.70.0-15.533.870.00.66-63.540.010.31-21.830.00.3-18.920.0-5.0-2600.00.00.82-30.990.07.1237.720.05.5762.390.01.710.590.00.0814.290.0218.7522.710.0
20Q2 (2)9.27188.710.03.92916.670.0-23.44-299.150.01.81220.670.013.19220.680.00.3712.120.00.2217.650.01.19-20.930.05.17683.330.03.43779.490.01.71.80.00.0716.670.0178.27136.170.0
20Q1 (1)-10.450.00.0-0.480.00.011.770.00.0-1.50.00.0-10.930.00.00.330.00.0-0.170.00.01.510.00.00.660.00.00.390.00.01.670.00.00.060.00.0-492.920.00.0

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