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)4.99-29.12-2.590-2.90-0.1302.4-35.832.34-25.950.0207.07-16.042.13-31.950.84-55.082.53-7.330.120.0142.98-4.14
2022 (9)7.0489.25-3.30-2.810-0.0303.7403.1659.6008.4261.553.13-29.021.87-32.252.731.870.12-29.41149.15124.93
2021 (8)3.72-43.81-5.410-1.160-0.020-1.6901.98-67.33005.21-70.694.41-4.552.76-5.152.689.840.17-55.2666.31-42.6
2020 (7)6.62-10.66-5.860-0.60-0.0100.76-32.146.062.02-0.32017.799.04.622.442.910.692.445.630.385.56115.53-13.31
2019 (6)7.4155.02-6.2905.4600.1701.12-57.585.94106.97-0.89016.32113.734.51-4.652.89-4.32.3119.070.3612.5133.2747.21
2018 (5)4.7836.57-2.140-0.550-0.0302.64294.032.87-28.430.0207.64-38.274.7316.793.0220.321.94-8.490.3218.5290.5326.74
2017 (4)3.56.71-2.830-2.2400.010.00.67-59.884.01115.59-0.23012.37108.344.05-8.782.51-10.992.12-0.470.2742.1171.4311.93
2016 (3)3.28-57.01-1.610-0.4200.01-80.01.67-67.881.86-36.3-0.1905.94-36.484.4413.272.8221.552.13-6.990.1911.7663.81-60.02
2015 (2)7.6346.45-2.430-3.6900.0505.2477.782.9230.94-0.1609.3545.493.92-17.652.32-15.642.292.230.17-22.73159.6259.62
2014 (1)5.21-21.42-4.310-1.850000.9-79.642.2355.94-0.2406.4247.774.767.942.7514.582.24-3.030.2215.79100.00-26.09
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)0.643.23-44.83-1.0141.95-68.33-0.0396.6398.17-0.03-50.0-200.0-0.3766.96-166.070.2-75.31-57.45-0.88-2100.003.52-65.57-35.8-0.2-146.51-142.551.8592.31958.820.44-26.67-29.030.020.0-33.3328.32-59.81-79.98
24Q2 (19)0.62-48.76-21.52-1.74-22.54-625.0-0.89-169.7-67.92-0.02-100.033.33-1.12-433.33-303.640.8110.96102.5-0.040010.237.04116.560.43-6.52-28.330.268.3330.00.6-1.64-4.760.020.0-33.3370.45-49.34-23.3
24Q1 (18)1.21-27.11-12.95-1.42-167.92-16.39-0.3362.92-294.12-0.0150.050.0-0.21-118.58-223.530.73160.71-38.660-100.0-100.09.55174.71-35.760.46-20.69-4.170.2420.0-11.110.61-3.17-6.150.02-33.33-33.33139.08-27.95-4.95
23Q4 (17)1.6643.1-45.39-0.5311.6751.82-0.8945.73-4350.0-0.02-100.060.01.13101.79-41.750.28-40.43-73.830.010200.03.48-36.58-70.780.5823.43.570.217.65-66.670.631.61-7.350.030.00.0193.0236.45-16.82
23Q3 (16)1.1646.84100.0-0.6-150.0-25.0-1.64-209.4313.23-0.0166.670.00.561.82460.00.4717.50.00005.4816.1312.60.47-21.67-46.590.17-15.0-66.00.62-1.59-8.820.030.00.0141.4654.0195.12
23Q2 (15)0.79-43.17-62.02-0.2480.3368.83-0.53-411.7619.7-0.03-50.0-250.00.55223.53-58.020.4-66.39-51.810-100.004.72-68.25-49.020.625.0-15.490.2-25.935.260.63-3.08-7.350.030.00.091.86-37.22-60.25
23Q1 (14)1.39-54.283.73-1.22-10.91-28.420.17950.0170.83-0.0260.0-300.00.17-91.24-56.411.1911.2148.750.02300.0014.8824.9884.640.48-14.29-51.020.27-55.0-53.450.65-4.41-5.80.030.00.0146.32-36.9541.95
22Q4 (13)3.04424.14189.52-1.1-129.1766.57-0.0298.9450.0-0.05-400.0-66.671.941840.0186.611.07127.66197.22-0.010-133.3311.90144.37242.190.56-36.36-45.630.620.0-15.490.680.03.030.030.0-25.0232.06384.13211.62
22Q3 (12)0.58-72.12-45.28-0.4837.6631.43-1.89-186.36-26.0-0.01-150.000.1-92.37-72.220.47-43.37123.8100-100.04.87-47.42130.070.8823.94-27.270.5163.16-25.370.680.07.940.030.0-40.047.93-79.26-38.95
22Q2 (11)2.0855.223566.67-0.7718.95-54.0-0.66-175.0-182.50.02100.0200.01.31235.9333.930.833.7576.600100.09.2614.9885.270.71-27.55-41.320.19-67.24-77.110.68-1.45-2.860.030.0-25.0231.11124.216147.41
22Q1 (10)1.3427.62-19.76-0.9571.12-3.26-0.24-500.042.860.01133.33-66.670.39117.41-48.00.8122.22-14.890-100.0100.08.06131.62-28.860.98-4.852.080.58-18.313.570.694.550.00.03-25.0-25.0103.0838.42-20.38
21Q4 (9)1.05-0.94-51.16-3.29-370.0-84.83-0.0497.3394.44-0.0300-2.24-722.22-705.410.3671.43-79.310.03-86.96160.03.4864.31-81.751.03-14.88-17.60.715.97-2.740.664.760.00.04-20.0-50.074.47-5.16-49.08
21Q3 (8)1.061866.67-48.29-0.7-40.027.84-1.5-287.5-42.860100.0-100.00.36164.29-66.670.21-55.32-83.590.23195.83355.562.12-57.66-86.261.210.026.040.67-19.2815.520.63-10.01.610.0525.0-28.5778.522154.57-51.36
21Q2 (7)-0.06-103.59-140.0-0.545.6560.630.8290.48-32.77-0.02-166.6750.0-0.56-174.6750.00.47-50.0-65.69-0.24-1100.0-71.435.00-55.85-67.371.2126.04-8.330.8348.21-9.780.71.4520.690.040.0-71.43-3.82-102.95-141.78
21Q1 (6)1.67-22.33-26.11-0.9248.3150.27-0.4241.67-2000.00.030200.00.75102.782.930.94-45.98-43.71-0.0260.050.011.33-40.57-47.980.96-23.2-11.930.56-23.29-17.650.694.5518.970.04-50.0-55.56129.46-11.49-22.67
20Q4 (5)2.154.88-8.9-1.78-83.51-8.54-0.7231.43-700.00-100.0-100.00.37-65.74-48.611.7435.942.35-0.0544.4454.5519.0623.737.851.2530.21-9.420.7325.86-1.350.666.453.120.0814.29-20.0146.26-9.39-8.28
20Q3 (4)2.051266.670.0-0.9723.620.0-1.05-188.240.00.06250.00.01.08196.430.01.28-6.570.0-0.0935.710.015.400.510.00.96-27.270.00.58-36.960.00.626.90.00.07-50.00.0161.421664.830.0
20Q2 (3)0.15-93.360.0-1.2731.350.01.196050.00.0-0.04-33.330.0-1.12-373.170.01.37-17.960.0-0.14-250.00.015.32-29.620.01.3221.10.00.9235.290.00.580.00.00.1455.560.09.15-94.540.0
20Q1 (2)2.26-4.240.0-1.85-12.80.0-0.02-116.670.0-0.03-115.00.00.41-43.060.01.67-1.760.0-0.0463.640.021.7723.210.01.09-21.010.00.68-8.110.00.58-9.380.00.09-10.00.0167.414.980.0
19Q4 (1)2.360.00.0-1.640.00.00.120.00.00.20.00.00.720.00.01.70.00.0-0.110.00.017.670.00.01.380.00.00.740.00.00.640.00.00.10.00.0159.460.00.0

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