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)255.21695.92-266.89030.8822.15537.04133.24-11.69024.34-19.782.99-58.476.51-28.1249.4824.98-15.87011.364.030.8518.060.000
2022 (9)14.21042.61025.28-76.71230.2527.6856.82030.3449.837.209.0644.5439.59-7.2-13.52010.92-7.610.729.090.000
2021 (8)-20.410-79.830108.530180.34-60.69-100.24020.25-17.92-5.4906.27-30.6742.6671.260.06-99.3611.82-5.820.6611.86-162.760
2020 (7)237.4831.84-149.30-10.20458.76088.1895.3524.6713.63-3.1409.0446.9824.91-22.889.42012.551.370.5913.461052.66-67.27
2019 (6)180.13112.97-134.990-55.080-4.46045.14021.71140.420.16-36.06.15178.6732.3-34.59-7.3012.3845.650.52-5.453216.61765.95
2018 (5)84.58-37.81-127.5036.37-24.36202.03-17.76-42.9209.0316.820.25-21.882.214.1249.3813.9413.7272.88.5-6.490.55-30.38371.45-51.33
2017 (4)136.0-48.61-665.83048.080245.670-529.8307.731.180.32-86.382.12-9.3743.3429.767.9409.093.770.79-30.09763.19-77.36
2016 (3)264.6236.49-231.260-12.480-2.48033.36-57.947.64-84.42.35-34.92.34-84.0533.4-15.87-2.0408.762.821.1311.883370.96159.77
2015 (2)193.87109.18-114.5509.650-1.3079.3217.1648.9841.933.61014.6746.3239.746.825.41-50.418.52-5.441.0123.171297.66190.39
2014 (1)92.680-24.980-6.8802.44067.7605.9434.51-1.51-1.93010.02-8.3427.04-7.4310.9113.769.0127.80.82215.38446.870
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)76.661134.46-25.039.37109.05110.3-37.23-306.83-2059.47259.9466.4768.6686.03188.35661.331.8-55.77-57.94-1.69-368.25-5.621.77-53.36-58.4910.49-42.04-45.051.89101.063880.02.62-0.38-7.750.244.359.091613.89887.57-52.5
24Q2 (19)6.21-55.8114.37-103.58-10.0-23.1918.078.752.8156.1562.23113.52-97.37-21.5523.514.07-19.25-30.310.63362.5142.313.80-21.67-37.5918.1-30.0323.890.94754.55142.152.63-7.72-5.40.234.559.52163.42-63.01102.87
24Q1 (18)14.05-93.16250.91-94.16-62.82-176.9410.07165.031.2996.25-68.612926.73-80.11-154.26-84.975.04-23.87-33.68-0.24-111.2783.224.85-36.64-41.7925.87294.96179.980.11101.22102.392.85-4.683.260.224.7610.0441.8200
23Q4 (17)205.46100.92601.73-57.8336.42-224.583.8100.0-93.63306.6298.95631.4147.631206.462598.96.6254.67-19.762.13233.121114.297.6679.34-19.536.55-65.699.35-8.99-17880.0-44.532.995.287.940.21-4.555.00.00-100.00
23Q3 (16)102.26336.66-41.01-90.96-8.18-241.951.9-89.15139.18154.12110.75-27.7511.3108.88-92.34.28-26.71-46.1-1.6-715.38-122.194.27-29.89-53.1819.0930.66112.58-0.0597.7698.612.842.163.650.224.7622.223397.34159.750
23Q2 (15)-43.21-364.1261.12-84.08-147.29-414.9117.51128.29146.6773.132199.69421.17-127.29-193.9-50.765.84-23.16-40.890.26118.18103.656.09-26.94-48.8614.6158.12-5.01-2.2351.52-29.652.780.722.960.215.023.53-5685.53041.16
23Q1 (14)-9.3177.26-32.06-34.0-173.24-771.797.67-87.15-3.763.18105.51-96.74-43.31-891.77-295.537.6-7.8877.99-1.43-580.95-119.518.34-12.452.529.2454.260.0-4.626.05-132.322.76-0.362.220.20.017.650.000100.0
22Q4 (13)-40.95-123.62-248.8546.42274.51164.7159.681330.52-14.85-57.7-127.05-148.565.47-96.27112.378.253.918.88-0.21-102.9196.789.524.3421.915.99-33.3-35.24-6.22-72.78-583.522.771.091.470.211.1117.650.000-100.0
22Q3 (12)173.34255.981587.9-26.6-199.63-301.52-4.8587.07-194.17213.311036.8567.89146.74273.89367.17.94-19.64-20.847.21201.123694.749.12-23.41-26.398.98-41.61-25.29-3.6-109.3-495.62.741.48-7.740.185.8812.50.00100.0100.0
22Q2 (11)-111.13-1476.31-404.3826.7784.62234.31-37.52-570.77-448.7-22.77-123.38-150.24-84.43-671.05-607.79.88131.38737.29-7.13-197.27-996.9211.91117.88676.9215.3866.4571.08-1.7213.13-37.62.70.0-10.00.170.06.25-9663.48-1119.93-605.54
22Q1 (10)-7.05-125.6390.31-3.994.56-176.67.97-88.63-64.6297.41-18.0357.67-10.9575.2485.244.27-38.47103.337.33212.25388.675.47-29.9898.339.24-0.11-25.54-1.98-117.58-250.02.7-1.1-13.740.170.06.25-792.13-157.349.83
21Q4 (9)27.51336.14-58.69-71.73-643.41-166.1670.091260.97214.3118.83360.65-34.41-44.22-2952.9-211.536.94-30.81197.85-6.53-3536.84-249.437.81-37.0118.49.25-23.0433.48-0.91-200.089.472.73-8.08-14.950.176.2513.331382.41579.390
21Q3 (8)-11.65-131.9156.1513.2166.41190.915.15-52.14163.5-45.59-200.6-2914.21.55-90.68105.5810.03750.0139.380.19129.23104.1812.39708.3105.7512.0233.799.670.91172.8-96.372.97-1.0-4.810.160.06.67-288.37-115.09-207.47
21Q2 (7)36.51150.16-75.13-19.88-1309.9375.210.76-52.24145.9445.32-26.64-80.6516.63122.41-75.061.18-43.81-92.9-0.65-143.3378.191.53-44.38-94.28.99-27.56-66.78-1.25-194.746.123.0-4.15-3.230.160.06.671911.52221.06-87.89
21Q1 (6)-72.79-209.29-243.8-1.4194.7796.5622.531.032446.8861.78-65.948.15-74.2-287.14-870.512.1-9.8738.161.5-65.6814900.02.76-22.936.3412.4179.08-22.491.32115.28128.213.13-2.490.320.166.6714.29-1578.9600
20Q4 (5)66.6350.66-44.09-26.95-2127.2746.322.3374.97136.9181.1611082.7265.1939.65242.73-42.492.33-44.39-6.054.37196.0421750.03.58-40.6522.636.9315.12-45.26-8.64-134.48-472.193.212.880.310.150.015.380.00100.0-100.0
20Q3 (4)-26.57-118.10.0-1.2198.490.0-8.1165.370.01.62-99.310.0-27.78-141.670.04.19-74.80.0-4.55-52.680.06.02-77.230.06.02-77.750.025.061180.170.03.120.650.00.150.00.0-93.79-100.590.0
20Q2 (3)146.83190.060.0-80.16-95.560.0-23.42-2339.580.0234.27461.80.066.67592.320.016.63994.080.0-2.98-29900.00.026.451208.30.027.0669.020.0-2.3250.430.03.1-0.640.00.157.140.015788.1700.0
20Q1 (2)50.62-57.510.0-40.9918.330.0-0.9698.410.041.7-61.980.09.63-86.030.01.52-38.710.00.01-50.00.02.02-30.660.016.0126.460.0-4.68-209.930.03.12-2.50.00.147.690.00.00-100.00.0
19Q4 (1)119.130.00.0-50.190.00.0-60.430.00.0109.670.00.068.940.00.02.480.00.00.020.00.02.920.00.012.660.00.0-1.510.00.03.20.00.00.130.00.06545.600.00.0

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