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)-0.60-18.43010.54196.07-5.680-19.03018.88-4.11-0.7602.58-4.61-1.980-2.83018.413.61.94-12.22-3.420
2022 (9)6.730-15.8603.56-84.166.660-9.13019.69-2.04-2.402.7010.23-23.730-12.36017.771.62.217.2888.320
2021 (8)-0.530-12.75022.470-7.560-13.28020.1122.84-0.8102.4541.0524.487.721.470.6117.491.392.06-0.96-1.290
2020 (7)34.48-21.42-1.310-52.5901.19-67.7533.1712.529.02-41.69-0.8301.74-29.522.73021.34017.259.112.0811.8384.78-68.56
2019 (6)43.88592.11-14.40-21.903.69029.48015.47-40.02-2.4702.47-41.41-3.540-1.4015.818.591.86-39.41269.70970.71
2018 (5)6.34-50.27-26.5604.24-88.4-1.560-20.22025.79-24.7-3.4904.21-37.810.78-45.967.54-67.8114.5629.773.07106.0425.19-28.62
2017 (4)12.75-4.57-27.74036.550-8.530-14.99034.250.35-3.8206.77-15.9319.9557.9623.42115.0611.22-5.951.490.035.29-35.79
2016 (3)13.36-51.8-32.820-17.4703.870-19.46034.1352.57-1.0308.0557.0912.63010.89011.93-13.111.49-6.2954.96-73.04
2015 (2)27.7239.16-18.430-60.090-2.5609.29136.9922.3765.34-4.7305.13101.83-2.990-1.72013.731.41.59-15.43203.8232.92
2014 (1)19.92-39.86-16.00-14.402.1445.583.92-92.0913.53-9.26-3.8202.54-12.12-3.910-2.43013.5417.131.8866.37153.35-13.56
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)17.41-32.68336.87-2.0237.0767.68-11.84-32.44-236.25-5.66-172.9414.6315.39-32.05213.163.2166.32-36.56-0.0787.2701.8999.36-25.92-8.86-76.49-286.53-7.26-26.92-239.624.5-0.66-1.960.39-15.22-17.020.000100.0
24Q2 (19)25.86177.873.79-3.21-87.72-4.22-8.94-128.9711.317.76496.92743.4822.65164.8191.951.93-44.22-62.52-0.55-358.3300.95-51.22-67.68-5.0255.46-33.87-5.7226.7611.044.531.8-1.740.46-4.17-6.120.0000
24Q1 (18)-33.24-704.36-144.05-1.7164.0860.5130.862090.97129.11.3174.71-26.55-34.95-4822.97-94.713.46-27.92-10.82-0.1262.572.091.94-19.72-20.43-11.27-693.66-627.1-7.81-308.9-2540.624.45-1.98-4.710.480.0-4.00.00-100.0100.0
23Q4 (17)5.5174.8363.2-4.7623.8414.23-1.55-117.84-115.2-1.7473.76-140.370.74105.44133.944.8-5.14-2.83-0.320-23.082.42-5.12-19.05-1.42-129.8970.42-1.91-136.7353.754.54-1.09-0.440.482.13-7.69176.85346.87-50.15
23Q3 (16)-7.35-149.4-133.2-6.25-102.92-66.228.69186.21148.63-6.63-820.65-1909.09-13.6-215.25-173.995.06-1.757.6600100.02.55-13.01-10.874.75226.67143.585.2180.87161.14.59-0.431.770.47-4.08-6.0-71.6400
23Q2 (15)14.88209.255.53-3.0828.87-92.5-10.08-174.83-50.670.92-48.02-89.1811.8165.74-5.65.1532.73-10.750100.0100.02.9320.094.83-3.75-141.9473.92-6.43-2109.3831.524.61-1.284.770.49-2.0-16.950.00100.00
23Q1 (14)-13.62-504.1558.58-4.3321.9812.713.4732.06-24.831.77-58.93130.41-17.95-723.3952.563.88-21.46-9.35-0.43-65.3832.812.44-18.339.4-1.5567.71-124.370.32107.75-96.694.672.418.350.5-3.85-15.25-248.09-169.94-9.93
22Q4 (13)3.37-84.78-58.5-5.55-47.613.4810.2157.08855.564.311406.06288.29-2.18-111.86-191.984.945.11-15.41-0.2655.9323.532.994.4611.74-4.855.9654.67-4.1351.4752.84.561.111.790.524.0-10.34354.7400
22Q3 (12)22.1457.02959.33-3.76-135.0-652.94-17.87-167.12-365.53-0.33-103.8894.3118.3847.04563.544.7-18.54-21.8-0.5935.16-126.922.862.315.99-10.924.2-237.8-8.519.37-242.314.512.53.440.5-15.250.00.000-100.0
22Q2 (11)14.1142.8846.27-1.667.7427.93-6.69-137.3324.668.5246.051876.7412.5133.0368.465.7734.8182.59-0.91-42.19-600.02.7925.3383.12-14.38-326.1-234.77-9.39-197.1-182.084.42.092.090.590.013.460.00100.0-100.0
22Q1 (10)-32.88-504.93-61.41-4.9613.749.1617.921427.41-31.02-5.82-624.32-76.36-37.84-1696.62-46.54.28-26.71-15.75-0.64-88.24-700.02.23-16.58-24.96.36160.06-61.439.67210.51-24.514.31-3.79-0.690.591.7228.26-225.670-95.09
21Q4 (9)8.12288.52308.04-5.75-945.59-493.84-1.35-120.0688.041.11119.14-20.712.37-14.44-31.35.84-2.83129.92-0.34-30.77-47.832.67-0.9276.96-10.59-233.88-168.77-8.75-246.32-168.844.482.754.920.5816.013.730.00-100.0-100.0
21Q3 (8)2.09-78.32-87.90.68130.63-71.436.73175.79136.66-5.8-1448.84-320.292.77-62.67-85.96.0190.19203.54-0.26-100.0-8.332.7076.7790.127.91-25.87-13.465.98-47.73-44.164.361.161.40.5-3.852.0419.28-67.46-82.7
21Q2 (7)9.64147.32-72.24-2.2259.34-65.67-8.88-134.1869.230.43113.03-6.527.42128.73-77.783.16-37.873.63-0.13-62.5-62.51.53-48.62.2410.67-35.2922.6411.44-10.6979.874.31-0.690.00.5213.04-3.759.25151.22-80.88
21Q1 (6)-20.37-1123.62-4.41-5.46-473.97-43.3125.98330.12339.59-3.3-335.71-564.79-25.83-848.7-10.765.08100.089.55-0.0865.2271.432.9796.55-1.3416.497.08256.7512.810.79251.964.341.64-0.910.46-9.8-14.81-115.67-1116.640
20Q4 (5)1.99-88.48-84.871.46-38.66280.25-11.2938.51-52.981.4201.45-39.393.45-82.44-72.042.5428.28303.17-0.234.1730.31.516.46276.2715.468.493566.6712.7118.671729.494.27-0.70.710.514.088.5111.38-89.79-96.6
20Q3 (4)17.27-50.270.02.38277.610.0-18.3636.380.0-1.38-400.00.019.65-41.150.01.988.790.0-0.24-200.00.01.42-4.940.09.145.060.010.7168.40.04.3-0.230.00.49-9.260.0111.42-64.040.0
20Q2 (3)34.73278.010.0-1.3464.830.0-28.86-588.320.00.46-35.210.033.39243.180.01.82-32.090.0-0.0871.430.01.49-50.40.08.7182.70.06.36175.440.04.31-1.60.00.540.00.0309.8100.0
20Q1 (2)-19.51-248.370.0-3.81-370.370.05.91180.080.00.71-69.260.0-23.32-288.980.02.68325.40.0-0.2815.150.03.01649.580.0-10.52-2604.760.0-8.43-980.770.04.383.30.00.5414.890.00.00-100.00.0
19Q4 (1)13.150.00.0-0.810.00.0-7.380.00.02.310.00.012.340.00.00.630.00.0-0.330.00.00.400.00.00.420.00.0-0.780.00.04.240.00.00.470.00.0334.610.00.0

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