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)-2.730-3.8402.010-0.030-6.5705.6137.84-1.04099.8222.39-4.040-8.6200.9922.22000.000
2022 (9)-3.630-2.340-0.250-0.130-5.9704.0739.860081.5682.47-4.290-4.300.8165.31000.000
2021 (8)-4.580-11.50-0.2300.040-16.0802.9121.760044.7022.69-5.240-5.1200.49-12.5000.000
2020 (7)-3.130-0.480-0.28000-3.6102.39-49.26-0.48036.43-10.5-4.010-3.900.56-17.65000.000
2019 (6)-1.9408.70-0.550006.76148.534.7162.980040.71191.86-3.70-4.3800.68195.65000.000
2018 (5)6.97-34.92-4.250-0.360002.72-41.632.897.04-1.36013.9576.01.27-86.991.35-83.830.23-4.170.166.67414.88235.08
2017 (4)10.7198.33-6.050-1.310004.66232.862.7-30.41-1.7307.92-32.569.76-2.598.35-5.330.244.350.06200.0123.82107.96
2016 (3)5.4-45.34-4.00-1.70001.4-88.073.887660.0-3.08011.757415.5910.025.478.822.20.23-14.810.020.059.54-46.25
2015 (2)9.8817.761.860-1.6800011.7400.05-61.54000.16-62.789.5-7.688.63-7.60.27-15.620.020.0110.7627.79
2014 (1)8.391.82-18.7307.225.2200-10.3400.13-68.29000.42-72.6110.2920.499.3433.240.32-17.950.02-33.3386.67-21.85
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)-0.5743.017.39-0.0196.5599.490100.0-100.00.010150.0-0.5855.0478.030.03-76.92-98.260100.0100.03.85-60.36-96.74-1.0412.615.45-1.36-15.25-30.770.313.3324.00.01000.0000
24Q2 (19)-1.0-21.9519.35-0.29086.26-0.05-125.0-126.320100.0100.0-1.29-57.3261.490.130-89.34-0.17083.339.700-86.8-1.19-15.53-13.33-1.18-16.83-20.410.3-9.0950.00000.0000
24Q1 (18)-0.82-256.52-43.860-100.0100.00.2-78.490-0.02-300.0-300.0-0.82-310.2615.460-100.0-100.00-100.00-0.00-100.0-100.0-1.03-7.29-11.96-1.0182.43-18.820.3337.510.00000.0000
23Q4 (17)-0.2366.6776.290.62131.79126.050.934.49945.450.01150.0-80.00.39114.77111.642.3938.95-0.830.01133.330173.1947.01-0.11-0.9612.737.69-5.75-452.88-413.390.24-4.0-7.690000.0000
23Q3 (16)-0.6944.3539.47-1.957.58-225.810.89368.420-0.0233.3380.0-2.6421.19-743.91.7240.98473.33-0.0397.060117.8160.3371.23-1.1-4.760.9-1.04-6.1211.110.2525.0-3.850000.0000
23Q2 (15)-1.24-117.54-125.45-2.11-427.5-5375.00.190272.73-0.03-400.062.5-3.35-245.36-556.861.22320.69916.67-1.020073.49186.37604.32-1.05-14.132.78-0.98-15.296.670.2-33.3311.110000.0000
23Q1 (14)-0.5741.2441.24-0.483.1974.190100.0100.00.01-80.0200.0-0.9771.0461.510.29-87.97-76.6100025.66-85.2-74.13-0.9211.5413.21-0.8524.1111.460.315.38172.730000.0000
22Q4 (13)-0.9714.9156.89-2.38-253.55-580.0-0.110-1200.00.05150.0150.0-3.35-917.07-28.852.41703.33792.59000173.38593.531100.83-1.046.3138.82-1.124.2741.970.260.085.710000.0000
22Q3 (12)-1.14-107.27-62.861.553775.0-34.040100.0100.0-0.1-25.0-1100.00.41180.39-75.150.3150.0-85.2900025.00139.58-78.06-1.11-2.7817.78-1.17-11.438.590.2644.4485.710000.0000
22Q2 (11)-0.5543.366.670.04102.58100.31-0.11-450.00-0.08-700.0-500.0-0.5179.7696.510.12-90.3233.3300010.43-89.4891.3-1.08-1.8917.56-1.05-9.3811.760.1863.64157.140000.0000
22Q1 (10)-0.9756.89-4950.0-1.55-342.86-198.08-0.02-300.081.82-0.01-150.00.0-2.523.08-404.01.24359.26143.1400099.20587.05131.47-1.0637.65-20.45-0.9650.26-31.510.11-21.43-21.430000.0000
21Q4 (9)-2.25-221.43-80.0-0.35-114.8969.30.01107.69150.00.02100.0150.0-2.6-257.58-8.790.27-86.76-80.1500100.014.44-87.33-80.68-1.7-25.93-38.21-1.93-50.78-63.560.140.0-22.220000.0000
21Q3 (8)-0.757.5830.02.35118.11275.0-0.130-8.330.01-50.0-75.01.65111.28237.52.042166.673980.000100.0113.971989.394800.56-1.35-3.05-35.0-1.28-7.56-28.00.14100.07.690000.0000
21Q2 (7)-1.65-8350.0-41.03-12.98-2396.15-2177.190100.0-100.00.02300.00-14.63-2826.0-740.80.09-82.35-83.640005.45-87.27-83.64-1.31-48.86-54.12-1.19-63.01-43.370.07-50.0-46.150000.0000
21Q1 (6)0.02101.6-93.1-0.5254.39-136.36-0.11-450.026.67-0.0175.00-0.579.08-129.070.51-62.521.430100.0042.86-42.65-4.08-0.8828.466.38-0.7338.1417.980.14-22.227.690000.0000
20Q4 (5)-1.25-25.010.07-1.14-470.043.84-0.0283.33-300.0-0.04-200.00-2.39-99.1730.121.362620.0-33.33-0.33-120.0074.733113.191.83-1.23-23.0-0.82-1.18-18.047.320.1838.4612.50000.0000
20Q3 (4)-1.014.530.0-0.264.910.0-0.12-1300.00.00.0400.0-1.231.030.00.05-90.910.0-0.1500.02.33-93.020.0-1.0-17.650.0-1.0-20.480.00.130.00.0000.00.0000.0
20Q2 (3)-1.17-503.450.0-0.57-139.860.00.01106.670.0000.0-1.74-201.160.00.5530.950.0000.033.33-25.40.0-0.859.570.0-0.836.740.00.130.00.0000.00.0000.0
20Q1 (2)0.29120.860.01.43170.440.0-0.15-1600.00.0000.01.72150.290.00.42-79.410.0000.044.68-39.110.0-0.9422.950.0-0.8960.270.00.13-18.750.0000.00.0000.0
19Q4 (1)-1.390.00.0-2.030.00.00.010.00.000.00.0-3.420.00.02.040.00.000.00.073.380.00.0-1.220.00.0-2.240.00.00.160.00.000.00.00.000.00.0

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