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)65.14-1.02-33.510-20.680-0.61031.637.6631.4913.15-3.3607.4230.6419.15-41.5615.04-42.5520.830.820.2-13.04180.5929.17
2022 (9)65.81777.47-36.430-18.8703.15029.38027.8335.82-0.0905.6839.8632.77-19.9826.18-26.2320.66-0.960.23-11.54139.81955.31
2021 (8)7.5-81.92-22.250-1.560-2.260-14.75020.4940.53-2.0704.066.8440.9530.4635.4939.5620.865.350.26-56.6713.25-85.36
2020 (7)41.48-16.13-12.350-28.2201.13029.13-23.7614.58-30.93-0.6803.80-27.3531.3934.4325.433.1219.80.760.613.2190.51-17.95
2019 (6)49.4671.56-11.250-34.160-0.74038.21452.1721.11-14.841.01102.05.23-8.6523.3528.7924.6658.9919.657.550.5335.9110.3030.73
2018 (5)28.830-21.910-24.5202.8306.92024.79-17.450.505.73-20.7818.13-2.6315.51-18.818.273.40.39-17.0284.370
2017 (4)-4.680-27.21032.7857.52-2.470-31.89030.03-21.37-0.3307.23-26.818.62-40.5119.1-27.2717.679.890.47104.35-12.570
2016 (3)27.94-52.53-29.87020.810-10.530-1.93038.19-2.3-2.9809.87-2.7931.3-7.8626.26-8.5716.089.090.234.5565.63-51.29
2015 (2)58.86102.9-30.980-4.710-1.95027.88497.039.09108.7-2.09010.16118.7733.9720.0828.7224.4914.74-0.740.2237.5134.7576.88
2014 (1)29.01-5.93-24.340-0.7401.86-49.464.67-41.7718.7330.25-5.4804.6423.328.2921.0523.0719.5314.855.470.16-66.6776.18-16.36
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)5.47-62.69-67.11-2.5185.6945.2-0.34-175.5684.750.382.7-81.992.96202.78-75.448.91-4.322.390.010.0100.317.86-2.321.685.18-8.16-31.484.572.7-23.835.610.729.570.050.00.053.47-63.27-64.09
24Q2 (19)14.66272.0856.46-17.54-74.53-18.190.45215.38-74.720.37137.0-61.86-2.8852.8647.359.310.1126.150.01133.330.08.05-13.2918.35.64-7.3922.884.45-0.2224.35.573.537.320.050.00.0145.58265.4337.04
24Q1 (18)3.94-78.09-81.38-10.05-36.92-48.67-0.3994.4897.04-1.069.23-127.27-6.11-157.42-142.439.3-0.9625.17-0.03-112.592.869.286.3419.66.0933.55149.594.469.05225.555.382.282.280.050.00.039.84-79.17-87.42
23Q4 (17)17.988.12-13.56-7.34-60.2654.38-7.06-216.5971.76-3.25-254.0332.7110.64-11.7125.99.3928.9840.990.24107.5260.08.7335.0954.254.56-39.68-24.134.09-31.8316.865.262.733.540.050.00.0191.2828.48-20.64
23Q3 (16)16.6377.48-36.16-4.5869.1441.13-2.23-225.2832.222.11117.53-38.6612.05320.29-34.047.28-1.36-9.34-3.19-32000.0-10533.336.46-5.01-5.97.5664.7152.116.067.622.955.12-1.350.390.050.0-16.67148.8840.14-42.62
23Q2 (15)9.37-55.72-23.63-14.84-119.53-336.471.78113.51-54.120.97320.45-51.01-5.47-137.99-161.677.38-0.67-2.890.01102.38133.336.80-12.3518.04.5988.11-58.543.58161.31-59.825.19-1.330.190.050.0-16.67106.24-66.4622.51
23Q1 (14)21.161.73216.29-6.7657.9926.2-13.1847.28-337.91-0.4490.89-450.014.4205.73683.07.4311.5634.12-0.42-380.0-133.337.7637.1573.182.44-59.4-77.221.37-60.86-84.595.263.54-0.750.050.0-16.67316.7731.43574.73
22Q4 (13)20.8-20.15257.39-16.09-106.81-118.02-25.0-659.88-114.96-4.83-240.41-744.04.71-74.22401.926.66-17.06-4.990.15600.0-6.255.66-17.65.316.0120.93-20.43.5-28.28-47.685.08-0.39-1.550.05-16.67-16.67241.02-7.11393.22
22Q3 (12)26.05112.31349.14-7.78-128.82-2202.7-3.29-184.7940.723.4473.74864.4418.27105.98196.118.035.6663.54-0.030.098.746.8719.1281.934.97-55.1-52.494.88-45.23-50.255.1-1.54-2.860.060.00.0259.46199.22576.39
22Q2 (11)12.2783.41334.61-3.462.88-359.543.88-29.96-59.331.982575.02100.08.87459.11326.287.637.18102.13-0.0383.33-160.05.7628.64102.5311.073.36-12.838.910.22-17.045.18-2.26-1.710.060.00.086.7184.7366.44
22Q1 (10)6.6914.95508.18-9.16-24.1244.655.54147.64-8.88-0.08-110.6796.99-2.47-58.3384.015.54-20.9715.18-0.18-212.5-263.644.48-16.64.3510.7141.854.498.8932.887.765.32.712.320.060.0-14.2946.95-3.93476.17
21Q4 (9)5.820.34553.93-7.38-2094.59-158.39-11.63-109.55-75.410.75266.67129.07-1.56-125.28-111.537.0142.7786.930.16106.72132.655.3742.3570.437.55-27.82-29.776.69-31.8-14.785.16-1.71-2.090.060.0-53.8548.8727.39627.51
21Q3 (8)5.8210.9-72.080.37-71.76102.84-5.55-158.1872.74-0.45-600.0-127.446.17257.4-20.394.9130.5937.92-2.38-4860.0-5850.03.7732.64.8410.46-17.648.399.81-8.669.495.25-0.386.710.060.0-64.7138.36217.87-74.05
21Q2 (7)-5.23-575.45-166.711.31107.92118.279.5456.911044.550.09103.38-95.95-3.9274.63-685.073.76-21.8311.570.05-54.55133.332.85-33.72-24.3612.723.961.1710.7430.1865.235.271.7410.710.06-14.29-60.0-32.55-499.42-147.36
21Q1 (6)1.123.6-90.82-16.55-230.93-244.076.08191.72863.64-2.66-3.1-1800.0-15.45-214.19-315.484.8128.2723.330.11122.4504.2936.21-15.9910.25-4.65228.538.255.1289.155.18-1.716.580.07-46.15-53.338.1521.31-95.15
20Q4 (5)0.89-95.71-89.1612.64197.081103.17-6.6367.4449.85-2.58-257.32-145.7113.5374.5894.683.755.34-16.85-0.49-1125.0-712.53.15-12.43-28.910.7511.477.697.85-12.3942.215.277.117.770.13-23.53-23.536.72-95.46-91.34
20Q3 (4)20.77164.920.0-13.02-81.590.0-20.36-1915.840.01.64-26.130.07.751056.720.03.565.640.0-0.0473.330.03.60-4.330.09.6522.460.08.9637.850.04.923.360.00.1713.330.0147.83115.140.0
20Q2 (3)7.84-34.560.0-7.17-49.060.0-1.01-359.090.02.221685.710.00.67-90.660.03.37-13.590.0-0.1500.03.76-26.380.07.88152.560.06.5206.60.04.76-2.060.00.150.00.068.71-59.110.0
20Q1 (2)11.9845.920.0-4.81-281.750.0-0.2298.340.0-0.1486.670.07.173.170.03.9-13.530.00-100.00.05.1115.280.03.12-48.430.02.12-61.590.04.86-0.610.00.15-11.760.0168.02116.530.0
19Q4 (1)8.210.00.0-1.260.00.0-13.220.00.0-1.050.00.06.950.00.04.510.00.00.080.00.04.430.00.06.050.00.05.520.00.04.890.00.00.170.00.077.600.00.0

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