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)4.2616.08-3.510-0.770-0.0400.75-30.561.48-15.91-0.22011.17-29.740.800.604.166.670.04-20.088.75-11.98
2022 (9)3.6741.15-2.590-1.580-0.0101.08-6.091.76-5.880.12-90.9115.90-33.85-0.070-0.3103.96.560.0525.0100.82-15.08
2021 (8)2.6-30.11-1.4501.650-0.1701.15-78.861.8790.821.3297.0124.04183.28-1.430-1.5103.66-10.730.04-63.64118.7234.36
2020 (7)3.7228.721.720-4.980-0.3605.4400.983.160.6708.484.5-0.440004.1-17.510.11-45.088.36-98.17
2019 (6)2.8954.55-3.910-0.490-0.030-1.0200.95-53.43-2.8708.12-59.36-2.060-5.1104.97235.810.2-4.764816.670
2018 (5)1.87-20.762.1-72.3-10.1600.04-85.713.97-60.062.04-45.013.62-68.919.98-37.31-2.280-1.8401.48-39.590.21133.330.000
2017 (4)2.363271.437.580-4.9100.28-65.439.9403.71-86.2411.64031.87-88.21-1.780-1.4202.4568.970.09-10.0210.71291.33
2016 (3)0.070-25.69024.46.60.8124.62-25.62026.9721.05-1.730270.24-53.18-3.160-1.4201.45457.690.142.8653.850
2015 (2)-2.560-20.5022.89663.00.650-23.06022.28155.5-0.430577.20-12.63-2.670-1.200.26-46.940.07133.330.000
2014 (1)-0.8800.8703.0-69.76-0.750-0.0108.72344.96.90660.612926.65-1.670-1.4200.49-3.920.0350.00.000
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)-0.1292.0-105.5-1.54-140.62-90.120.51-88.41737.5-0.29-2800.0-625.0-1.6622.43-221.171.63297.56232.650.1900.0162.548.80278.52278.47-0.04-300.0-108.33-0.0730.0-116.281.070.941.90.01-50.00.0-11.8892.24-108.12
24Q2 (19)-1.5-235.14-210.29-0.6415.79-68.424.42688.241077.78-0.01-104.0-200.0-2.14-711.43-318.370.41-50.6-4.650.01-93.33012.89-49.36-2.85-0.01-109.09-104.55-0.10-200.01.060.03.920.02100.0100.0-153.06-247.55-227.18
24Q1 (18)1.1135.371333.33-0.76-261.964.15-0.1785.71-117.890.251150.0933.330.35-42.62115.840.83336.84124.320.151600.0475.025.46315.4114.00.11191.67-50.00100.0-100.01.06-0.934.950.010.00.0103.7426.511448.6
23Q4 (17)0.82-62.39-55.19-0.2174.0747.5-1.19-1387.5-183.330.02150.00.00.61-55.47-57.340.19-61.22-44.12-0.0193.7506.13-52.47-47.36-0.12-125.0-9.09-0.08-118.6-100.01.071.94.90.010.0-50.082.00-43.95-55.19
23Q3 (16)2.1860.299.0-0.81-113.16-102.5-0.0882.2261.9-0.04-500.0-150.01.3739.8-14.370.4913.9525.64-0.160-220.012.89-2.848.450.48118.18-2.040.43330.07.51.052.948.250.010.00.0146.3121.570.95
23Q2 (15)1.361611.11448.72-0.3882.0845.71-0.45-147.37-280.00.01133.33111.110.98144.34189.910.4316.22-6.520100.0100.013.2711.55-35.080.220.0142.310.1-33.33114.711.020.995.150.010.00.0120.351664.6192.58
23Q1 (14)-0.09-104.92-139.13-2.12-430.0-92.730.95326.19179.83-0.03-250.0-50.0-2.21-254.55-154.020.378.82-35.09-0.040-112.511.902.18-45.110.22300.0214.290.15475.01400.01.01-0.986.320.01-50.00.0-7.69-104.2-132.44
22Q4 (13)1.83-8.5-6.15-0.40.050.62-0.42-100.0-151.850.02-75.0150.01.43-10.6225.440.34-12.8261.90100.0100.011.64-2.0743.61-0.11-122.45-83.33-0.04-110.080.01.025.158.510.02100.0100.0183.0026.27-29.62
22Q3 (12)2.0612.8223.46-0.442.86-208.11-0.21-184.0-141.180.08188.89233.331.6246.79-19.60.39-15.22-2.5-0.0566.67-106.4911.89-41.84-55.110.49194.23180.330.4158.82185.110.970.05.430.010.00.0144.93211.48-58.85
22Q2 (11)-0.39-269.5772.73-0.736.36-11.110.25121.01-58.33-0.09-350.0-200.0-1.09-25.2947.090.46-19.3-46.51-0.15-146.88-128.320.44-5.67-67.67-0.52-842.8622.39-0.68-6900.012.820.972.117.780.010.00.0-130.00-648.2688.18
22Q1 (10)0.23-88.21-50.0-1.1-35.8-189.47-1.19-246.91-340.74-0.0250.050.0-0.87-176.32-1187.50.57171.4342.50.323300.0966.6721.67167.326.250.07216.67177.780.01105.0116.670.951.064.40.010.00.023.71-90.88-55.67
21Q4 (9)1.9520.37191.04-0.81-318.92-912.50.8158.82128.03-0.0433.3301.14-42.7193.220.21-47.5-36.36-0.01-101.308.11-69.39-36.36-0.0690.1662.5-0.257.45-1900.00.942.173.30.010.00.0260.00-26.17253.13
21Q3 (8)1.62213.2939.660.37158.73-79.440.51-15.0158.62-0.06-100.075.01.99196.6-32.770.4-53.49122.220.7745.287800.026.49-58.11359.16-0.618.96-916.67-0.4739.74-195.920.922.22-9.80.010.0-75.0352.17132.02370.58
21Q2 (7)-1.43-410.87-205.93-0.63-65.79-125.00.6322.22340.0-0.0325.070.0-2.06-2675.0-292.520.86115.0514.290.531666.671225.063.24268.351069.85-0.67-644.44-71.79-0.78-1200.0-178.570.9-1.1-16.670.010.0-66.67-1100.00-2156.52-776.3
21Q1 (6)0.46-31.34-14.81-0.38-375.0-235.71-0.2790.6671.88-0.040-300.00.08-86.44-90.240.421.2121.210.030-95.3817.1734.7468.55-0.0943.75-156.25-0.06-500.070.00.910.0-16.510.010.0-66.6753.49-27.35-8.87
20Q4 (5)0.67-42.24109.38-0.08-104.4496.57-2.89-232.18-331.340100.0100.00.59-80.07129.350.3383.33106.250100.0100.012.74120.85107.84-0.16-166.6775.0-0.01-102.0499.710.91-10.78-21.550.01-75.0-75.073.63-1.620
20Q3 (4)1.16-14.070.01.8742.860.0-0.87-248.00.0-0.24-140.00.02.96176.640.00.1828.570.0-0.01-125.00.05.776.730.0-0.0684.620.00.49275.00.01.02-5.560.00.0433.330.074.84-53.990.0
20Q2 (3)1.35150.00.0-0.28-200.00.0-0.2573.960.0-0.1-900.00.01.0730.490.00.14-57.580.00.04-93.850.05.41-46.930.0-0.39-343.750.0-0.28-40.00.01.08-0.920.00.030.00.0162.65177.110.0
20Q1 (2)0.5468.750.00.28112.020.0-0.96-43.280.0-0.010.00.00.82140.80.00.33106.250.00.65129.150.010.1966.150.00.16125.00.0-0.294.170.01.09-6.030.00.03-25.00.058.7000.0
19Q4 (1)0.320.00.0-2.330.00.0-0.670.00.0-0.010.00.0-2.010.00.00.160.00.0-2.230.00.06.130.00.0-0.640.00.0-3.430.00.01.160.00.00.040.00.00.000.00.0

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