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)-0.750-20.90-1.9200.640-21.6500.52-7.14001.79-28.12-1.4800.8104.56-7.880.030.0-13.890
2022 (9)-3.92011.88-49.66-2.260-0.8707.96-63.230.56-49.090.0350.02.48-49.86-3.950-1.8104.95-5.710.030.0-123.660
2021 (8)-1.95023.6525.99-16.7200.88158.8221.65138.441.1-85.370.02-71.434.95-86.44-5.2606.58-62.75.25-7.890.030.0-16.440
2020 (7)5.3103.7704.45-58.530.34-94.679.0807.52-75.470.07-97.236.54-77.558.23017.6436.015.778.680.03022.720
2019 (6)-1.690-7.42010.73260.076.3834.32-9.11030.66413.572.589.39162.74470.27-4.35012.9785.293.1928.1100-10.460
2018 (5)-6.3604.73278.42.9804.75165.36-1.6305.97401.681.32-88.3928.54402.64-1.0407.0-21.792.49-30.2500-67.020
2017 (4)4.03-2.891.25-96.11-9.5101.79336.595.28-85.451.19-46.8811.37113600.05.68-20.41-2.2908.953480.03.578.510032.19-72.54
2016 (3)4.1536.9632.140-30.6700.41-90.636.2902.24130.930.01-50.07.13107.91-4.5700.25-88.743.29-4.0800117.23118.6
2015 (2)3.03-34.56-7.750-9.2604.360-4.7200.97-52.680.0203.43-34.094.0902.221287.53.43-9.260053.63-54.36
2014 (1)4.630-22.35015.610-0.020-17.7202.05-27.05-9.2505.21-20.93-2.5900.16-98.743.78-6.6700117.510
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
24Q3 (20)0.31-63.53126.965.61796.97270.86-9.56-1934.04-350.94-0.78-175.0-50.05.911036.541541.670.080.033.330001.03-4.926.98-0.54-671.43-100.04.85573.61314.531.07-0.93-3.60.010.00.05.23-88.87110.41
24Q2 (19)0.8525.0180.19-0.33-126.1997.01-0.47-178.33-288.01.04296.23352.170.52-73.2104.30.08-57.89-52.940001.08-60.12-53.77-0.0765.084.090.72284.623700.01.08-0.92-8.470.010.00.046.96-50.97151.83
24Q1 (18)0.68-19.059.681.26158.88113.640.63100.03100.0-0.53-165.43-541.671.94249.23122.510.19280.0-17.390002.72332.73-23.06-0.24.7664.29-0.3927.78-295.01.09-0.91-7.630.010.00.095.77-35.01114.72
23Q4 (17)0.84173.04213.51-2.14-241.72-126.19-0.0299.0680.00.81255.77606.25-1.3-461.11-117.50.05-16.6766.670000.63-22.6338.19-0.2122.2270.42-0.54-146.15-254.291.1-0.9-9.090.010.00.0147.37393.46412.66
23Q3 (16)-1.15-8.4943.631.51113.69-76.18-2.12-948.011.67-0.52-326.0925.710.36102.98-91.630.06-64.7150.00000.81-65.3714.88-0.2738.6475.231.175950.0-55.851.11-5.93-8.260.010.00.0-50.2244.574.73
23Q2 (15)-1.06-270.97-120.83-11.03-19.37-344.030.251350.0118.80.2391.674.55-12.09-40.26-399.260.17-26.09-45.1600-100.02.34-33.63-61.05-0.4421.4361.74-0.02-110.099.51.180.0-6.350.010.00.0-90.60-303.120
23Q1 (14)0.62183.78192.54-9.24-213.1-29.41-0.0280.0-101.280.12175.0152.17-8.62-216.02-10.370.23666.6735.290003.53677.276.61-0.5621.1344.00.2-42.86124.691.18-2.48-7.810.010.00.044.60194.63131.96
22Q4 (13)-0.7463.73-346.678.1728.8660.83-0.195.8388.51-0.1677.14-134.047.4372.7938.10.03-25.0-72.7300-100.00.45-35.68-76.65-0.7134.8617.440.35-86.79-42.621.210.0-6.20.010.00.0-47.1310.58-400.08
22Q3 (12)-2.04-325.0-1800.06.3440.27-45.25-2.4-80.4574.36-0.7-418.18-6900.04.36.44-63.250.04-87.1-82.610-100.0-100.00.71-88.26-82.79-1.095.2223.782.65166.25-70.121.21-3.97-7.630.010.00.0-52.710-4576.23
22Q2 (11)-0.4828.3652.484.52163.31-44.68-1.33-185.26-170.740.22195.65-24.144.04151.73-43.580.3182.3547.620.020104.06.0281.6457.65-1.15-15.028.57-4.0-393.83-146.911.26-1.56-4.550.010.00.00.00100.00
22Q1 (10)-0.67-323.3350.74-7.14-240.55-475.811.56279.31118.64-0.23-148.94-276.92-7.81-245.17-200.380.1754.55-68.520-100.0-100.03.3170.21-66.55-1.0-16.2825.93-0.81-232.7936.221.28-0.78-3.760.010.00.0-139.58-988.6892.82
21Q4 (9)0.3150.0-90.885.08-56.13440.43-0.8790.71-111.210.474800.095.835.38-54.0227.190.11-52.17-60.710.01-98.0-93.751.95-52.6-59.88-0.8639.86-106.530.61-93.12-95.081.29-1.53-11.030.010.00.015.711233.77-33.88
21Q3 (8)0.12111.88110.2611.5841.74330.48-9.36-597.87-6.73-0.01-103.45-107.6911.763.41669.740.239.52-86.140.5200.05100.04.117.57-87.9-1.4311.1819.668.87647.5349.081.31-0.76-9.030.010.00.01.180107.45
21Q2 (7)-1.0125.74-133.228.17758.87200.371.88122.46547.620.29123.0816.07.16375.3824.310.21-61.11-60.38-0.5-5100.0-733.333.82-61.46-64.2-1.61-19.26-1.26-1.62-27.56-215.711.32-0.75-7.690.010.00.00.00100.0-100.0
21Q1 (6)-1.36-141.34-1006.67-1.24-231.9151.94-8.37-207.86-242.110.13-45.83148.15-2.6-161.47-7.00.5492.86-89.290.01-93.75200.09.91104.18-90.27-1.35-110.2415.09-1.27-110.2539.521.33-8.28-3.620.010.00-1942.86-8278.90
20Q4 (5)3.29381.2333.330.94-65.06112.727.76188.48-26.020.2484.62-64.184.23178.29148.070.28-83.13-97.710.161700.0-80.494.85-85.71-97.9413.18840.45730.6212.39108.24759.041.450.6951.040.010.0023.75250.240
20Q3 (4)-1.17-138.490.02.69-1.10.0-8.77-1988.10.00.13-48.00.01.52-73.610.01.66213.210.0-0.0183.330.033.95218.330.0-1.78-11.950.05.95325.00.01.440.70.00.010.00.0-15.81-114.770.0
20Q2 (3)3.041926.670.02.72205.430.0-0.42-107.130.00.25192.590.05.76337.040.00.53-89.480.0-0.06-500.00.010.66-89.530.0-1.590.00.01.4166.670.01.433.620.00.0100.0107.0400.0
20Q1 (2)0.15110.640.0-2.5865.090.05.89-43.850.0-0.27-140.30.0-2.4372.390.05.04-58.860.0-0.01-101.220.0101.82-56.70.0-1.5923.920.0-2.1-11.70.01.3843.750.0000.00.0000.0
19Q4 (1)-1.410.00.0-7.390.00.010.490.00.00.670.00.0-8.80.00.012.250.00.00.820.00.0235.120.00.0-2.090.00.0-1.880.00.00.960.00.000.00.00.000.00.0

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