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)9.7414.05-1.530-8.070-0.1208.218.310.52-40.91-0.0700.81-32.67.44-21.026.09-30.951.33-7.640.020.0130.9157.59
2022 (9)8.5444.75-0.960-6.100.1707.5844.930.88214.29-0.0801.20148.979.4218.498.8242.261.44-2.040.020.083.078.28
2021 (8)5.9-53.73-0.670-8.130-0.3105.23-51.660.28-58.21000.48-48.697.95-33.696.2-29.471.47-16.950.02-33.3376.72-36.27
2020 (7)12.75-23.52-1.930-9.540-0.02010.82-27.960.67-58.13-0.1400.94-53.3311.99-8.688.79-12.711.775.990.03-25.0120.40-14.92
2019 (6)16.6743.34-1.650-11.5400.19-17.3915.0251.721.64.58-0.0802.0211.913.135.6310.072.441.67-4.570.04-42.86141.5141.75
2018 (5)11.6348.53-1.730-7.5800.2309.958.41.53-1.29-0.1701.80-9.6312.43-1.439.839.11.750.00.0716.6799.8337.95
2017 (4)7.837.55-1.580-5.280-0.3406.2515.531.55-13.89001.99-22.1912.612.69.01-2.381.75-1.130.06-14.2972.3710.04
2016 (3)7.28-45.91-1.870-5.1400.2905.41-49.391.8-35.02-0.0902.56-35.7612.2926.969.2320.031.779.260.0740.065.76-54.27
2015 (2)13.46140.79-2.770-6.660-0.04010.69165.262.7772.05-0.0203.9967.649.6815.17.6916.521.6216.550.050.0143.80106.83
2014 (1)5.59-32.49-1.560-5.4900.0304.03-38.381.610.00.0302.38-15.838.4118.286.615.181.395.30.05-16.6769.53-40.3
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)0.797800.0-52.120.34185.0361.54-5.18-51700.032.20.1475.0-12.51.13389.74-25.660.29-25.64480.00.01133.33120.01.32-28.68327.633.5911.8489.952.782.9653.590.290.0-12.120.010.0025.657594.81-66.73
24Q2 (19)0.01-98.85-99.48-0.4-37.93-2.56-0.0193.3300.08117.02128.57-0.39-167.24-125.490.39178.57254.55-0.03-50.0-50.01.84129.55170.023.2144.5967.192.729.8159.760.290.0-12.120.010.000.33-99.09-99.65
24Q1 (18)0.87-77.63-61.67-0.2932.5650.0-0.1562.5-400.0-0.47-1040.0-840.00.58-83.24-65.680.1440.0-46.15-0.02-200.0-100.00.8040.88-55.832.227.2542.312.0851.8270.490.29-9.38-17.140.010036.55-84.12-74.72
23Q4 (17)3.89135.76-2.02-0.43-230.77-86.96-0.494.7628.570.05-68.75-68.753.46127.63-7.490.1100.0-52.380.02140.0200.00.5785.4-56.972.079.5225.451.37-24.3130.480.32-3.03-11.1100-100.0230.18198.53-17.67
23Q3 (16)1.65-14.06-48.28-0.1366.6759.38-7.640-48.640.16157.14300.01.52-0.65-47.040.05-54.55-81.48-0.05-150.00.00.31-54.97-76.751.89-1.56-16.01.817.1-28.460.330.0-13.1600-100.077.10-18.88-29.42
23Q2 (15)1.92-15.4290.1-0.3932.76-129.410100.00-0.28-460.001.53-9.4782.140.11-57.69-31.25-0.02-100.0-100.00.68-62.45-13.531.9223.08-29.411.6938.52-36.230.33-5.71-8.3300095.05-34.26183.27
23Q1 (14)2.27-42.82497.37-0.58-152.17-141.67-0.0394.6492.5-0.05-131.25-155.561.69-54.811107.140.2623.814.0-0.0150.0-200.01.8237.2421.541.56-5.45-44.091.2216.19-52.710.35-2.782.940-100.00144.59-48.281011.03
22Q4 (13)3.9724.45143.56-0.2328.12-76.92-0.5689.1181.40.16300.0136.363.7430.31149.330.21-22.2250.0-0.0260.001.330.1730.021.65-26.67-7.821.05-58.5-23.910.36-5.262.860.010.00279.58155.91196.73
22Q3 (12)3.19215.845.98-0.32-88.24-1166.67-5.1401.15-0.080-117.022.87241.67-5.590.2768.752600.0-0.05-400.0-225.01.3267.51937.652.25-17.28275.02.53-4.53368.520.385.565.560.0100.0109.25225.58-66.97
22Q2 (11)1.01165.79110.42-0.1729.1755.260100.000-100.0100.00.84500.0740.00.16-36.0300.0-0.01-200.075.00.79-47.22284.22.72-2.51-2.862.652.7131.840.365.88-2.700-100.033.55157.8467.08
22Q1 (10)0.38-76.69-51.28-0.24-84.62-20.0-0.486.71-544.440.09120.45228.570.14-90.67-75.860.2578.57177.780.010200.01.5046.81182.12.7955.871.092.5886.9613.660.34-2.86-15.000-100.013.01-86.19-55.29
21Q4 (9)1.63-45.85-35.57-0.13-533.3390.44-3.0142.12-57.59-0.44-193.62-4300.01.5-50.6628.210.141300.0-30.00-100.0100.01.02699.42-3.741.79198.33-46.571.38155.56-40.520.35-2.78-14.630-100.0-100.094.22-71.512.04
21Q3 (8)3.01527.08-32.210.03107.89116.67-5.2016.930.47274.07683.333.042940.0-28.640.01-75.0-93.750.04200.0300.00.13-37.98-85.350.6-78.57-81.980.54-73.13-77.590.36-2.7-23.40.010.00.0330.771546.96115.3
21Q2 (7)0.48-38.46-86.36-0.38-90.0-137.50-100.0-100.0-0.27-285.71-350.00.1-82.76-97.020.04-55.56-63.64-0.04-300.020.00.21-61.25-68.442.81.450.02.01-11.452.550.37-7.5-33.930.010.00.020.08-30.99-85.56
21Q1 (6)0.78-69.17-65.33-0.285.29-11.110.09104.71105.14-0.07-600.0-600.00.58-50.43-71.980.09-55.0-40.0-0.0175.066.670.53-49.91-39.682.76-17.619.962.27-2.168.10.4-2.4417.650.010.00.029.10-68.48-68.31
20Q4 (5)2.53-43.02-32.35-1.36-655.56-147.27-1.9169.4958.21-0.01-116.67-104.761.17-72.54-63.320.225.0-64.91-0.04-100.001.0621.69-63.053.350.6-5.632.32-3.73-3.330.41-12.770.00.010.0200.092.34-39.9-30.87
20Q3 (4)4.4426.140.0-0.18-12.50.0-6.26-1705.130.00.06200.00.04.2626.790.00.1645.450.0-0.0260.00.00.8733.580.03.3318.930.02.4122.960.00.47-16.070.00.010.00.0153.6310.420.0
20Q2 (3)3.5256.440.0-0.1611.110.00.39122.290.0-0.06-500.00.03.3662.320.00.11-26.670.0-0.05-66.670.00.65-25.930.02.811.550.01.96-6.670.00.5664.710.00.010.00.0139.1351.50.0
20Q1 (2)2.25-39.840.0-0.1867.270.0-1.7561.710.0-0.01-104.760.02.07-35.110.00.15-73.680.0-0.0300.00.88-69.320.02.51-29.30.02.1-12.50.00.34-17.070.00.01200.00.091.84-31.250.0
19Q4 (1)3.740.00.0-0.550.00.0-4.570.00.00.210.00.03.190.00.00.570.00.000.00.02.870.00.03.550.00.02.40.00.00.410.00.0-0.010.00.0133.570.00.0

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