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
2023 (10)2.3991.2-1.6902.0526.54-0.1400.700.59-81.730010.81-67.15-0.0300.3-89.010.7228.570.0950.0215.32477.05
2022 (9)1.25171.74-2.4701.62-43.16-0.580-1.2203.231368.180032.89559.342.91971.432.731086.960.563.70.06500.037.31-36.73
2021 (8)0.46-36.11-0.0102.8500.01-87.50.4515.380.22-21.43004.99-24.280.1400.231050.00.54-5.260.01-50.058.97-50.04
2020 (7)0.72-29.41-0.330-0.2700.08300.00.3900.28-77.42006.59-72.27-0.1200.02-60.00.57-3.390.020.0118.03-23.63
2019 (6)1.0247.83-1.8600.83388.240.020.0-0.8401.24726.670023.75660.150.100.05-44.440.599.260.02100.0154.5543.35
2018 (5)0.69-48.51-0.3500.1700.02-50.00.34-61.80.15-54.55003.12-50.95-0.0800.0900.54-18.180.01-50.0107.81-50.12
2017 (4)1.3434.0-0.450-0.500.0400.89-7.290.331550.0006.371820.75-0.020-0.0600.660.00.020.0216.13152.87
2016 (3)1.00-0.040-0.330-0.0500.9600.020000.3300.5500.4900.6600.02085.470
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
23Q4 (20)-0.84-176.36-167.2-1.13-564.7103.15362.55150.00.12163.16-57.14-1.97-311.83-257.60.02-87.5-93.330001.37-89.64-85.530100.0-100.0-0.07-275.0-109.090.195.5618.750.020.0-33.33-600.00-230.91-560.8
23Q3 (19)1.196.43382.05-0.1722.7329.17-1.2-12100.0-221.21-0.19-58.3359.570.93173.53247.620.16-42.86-11.1100013.22-47.11162.99-0.18-100.0-114.40.04-80.95-96.970.180.012.50.020.00.0458.33235.571862.82
23Q2 (18)0.56-63.87530.77-0.22-29.4177.780.01-88.89-97.5-0.12-340.062.50.34-75.36130.360.28100.0-71.4300025.00198.21-51.28-0.09-137.5-119.570.2161.54-58.820.185.8850.00.02-33.33100.0136.59-70.92772.42
23Q1 (17)1.5524.0198.08-0.17086.290.0950.0-47.060.05-82.14162.51.3810.4291.670.14-53.33-92.130008.38-11.42-94.580.24-79.491100.00.13-83.128.330.176.2541.670.030.00469.70260.73116.78
22Q4 (16)1.25420.51197.620100.0-100.00.06-93.94-97.830.28159.57800.01.25298.41160.420.366.67130.770009.4688.2279.081.17-6.4234.290.77-41.6779.070.160.0-40.740.0350.0200.0130.21600.8120.11
22Q3 (15)-0.39-200.00-0.2475.7600.99147.50-0.47-46.880-0.6343.7500.18-81.6300005.03-90.201.25171.7401.32158.8200.1633.3300.02100.00-26.00-28.00
22Q2 (14)-0.13-125.00-0.9920.1600.4135.290-0.32-300.00-1.12-55.5600.98-44.94000051.31-66.8500.462200.000.51325.000.120.000.0100-20.31-109.380
22Q1 (13)0.5223.810-1.24-2166.6700.17-93.840-0.08-100.00-0.72-250.001.781269.230000154.782828.9600.02-94.2900.12-72.0900.12-55.5600-100.00216.67266.270
21Q4 (12)0.42000.06002.7600-0.04000.48000.13000005.28000.35000.43000.27000.010059.1500

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