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)1.77-63.88-1.5500.490-0.0800.22-93.641.81-9.05009.6215.941.57-62.080.77-57.691.664.40.040.071.66-49.55
2022 (9)4.922.19-1.440-1.670-0.0303.4686.021.9917.06008.30-7.244.14150.911.8275.01.5913.570.040.0142.03-12.16
2021 (8)4.010-2.150-2.180-0.0101.8601.768.32008.9438.921.6557.141.04271.431.468.670.04300.0161.690
2020 (7)-0.150-6.8706.4300.15-25.0-7.0201.01-9.82006.44-9.531.05-53.120.28-82.610.8322.060.010.0-13.390
2019 (6)0.9115.19-1.610-1.6100.20.0-0.701.12180.0007.12150.652.245.161.611.260.6865.850.010.039.570.67
2018 (5)0.79-30.7-0.5503.5500.2185.710.24-74.470.460.0002.8437.632.1346.91.5974.730.410.00.010.039.30-54.15
2017 (4)1.14-35.59-0.20-0.5500.0700.94-14.550.25-67.95002.06-72.261.4511.540.911.110.410.00.010.085.71-36.08
2016 (3)1.77205.17-0.670-0.410-0.0401.100.7820.0007.4437.851.38.330.923.290.4132.260.01-50.0134.09145.06
2015 (2)0.58-23.68-0.90-0.0400.280-0.3200.65-10.96005.39-25.071.287.50.7352.080.3129.170.020.054.72-46.72
2014 (1)0.76-11.63-0.8900.2257.14-0.040-0.1300.73265.0007.20208.490.64357.140.48166.670.2414.290.020.0102.70-51.04
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)0.61-39.0354.17-0.2550.058.33-1.75-412.5-15.130.06-57.14154.550.36-28.0142.860.35-35.19-25.530006.99-34.54-29.40.5856.7634.880.2840.0250.00.4-4.76-4.760.010.00.088.41-44.3287.86
24Q2 (19)1.063.9312.36-0.526.4713.790.56205.66-63.640.14600.0566.670.5814.2961.290.54-22.86-12.900010.67-23.92-19.10.37-33.93-17.780.2-54.5517.650.420.02.440.010.00.0158.73126.395.23
24Q1 (18)0.61-61.39229.79-0.68-3500.0-74.36-0.53-191.38-341.670.02-71.43300.0-0.07-104.3891.860.7125.8170.7300014.03139.3839.940.56-1.75366.670.4446.6791.30.420.02.440.010.00.070.11-67.61196.97
23Q4 (17)1.58758.3331.670.02103.33104.350.58138.160.00.07163.64333.331.6290.48116.220.31-34.04-52.310005.86-40.78-57.810.5732.56111.110.3275.0131.250.420.00.00.010.00.0216.44559.930
23Q3 (16)-0.24-126.97-120.51-0.6-3.45-42.86-1.52-198.7-123.53-0.11-266.6747.62-0.84-370.97-212.00.47-24.19-4.080009.89-24.9933.680.43-4.44-60.550.08-52.94-89.740.422.445.00.010.00.0-47.06-131.2-147.86
23Q2 (15)0.89289.36-58.99-0.58-48.72-9.431.541383.33191.12-0.03-200.0-117.650.31136.05-81.10.6251.226.900013.1931.5985.360.45275.0-80.430.17-26.09-89.440.410.05.130.010.00.0150.85308.6239.73
23Q1 (14)-0.47-139.17-230.56-0.3915.22-1200.0-0.12-120.69-209.09-0.0166.67-125.0-0.86-216.22-360.610.41-36.9251.8500010.02-27.8268.930.12-55.56-74.470.23123.96-42.50.41-2.387.890.010.00.0-72.310-258.68
22Q4 (13)1.22.5671.43-0.46-9.5213.210.58185.29245.0-0.0385.7170.00.74-1.33335.290.6532.6541.300013.8987.6440.40.27-75.2358.82-0.96-223.08-1820.00.425.010.530.010.00.00.00-100.0-100.0
22Q3 (12)1.17-46.0837.65-0.4220.75-61.54-0.6859.76-65.85-0.21-223.53-950.00.75-54.2727.120.49-15.5275.00007.404.0139.841.09-52.6162.690.78-51.5530.00.42.5614.290.010.00.098.32-8.9311.04
22Q2 (11)2.17502.7811.86-0.53-1666.6732.91-1.69-1636.3623.870.17325.0383.331.64396.9742.610.58114.81-3.330007.1219.93-36.782.3389.36177.111.61302.5117.570.392.6314.710.010.00.0107.96136.91-39.34
22Q1 (10)0.36-48.57-30.77-0.0394.3494.740.11127.5-87.210.04140.0-77.780.3394.12760.00.27-41.3-25.00005.93-40.01-38.350.47176.474800.00.4900.0260.00.380.018.750.010.00.045.57-77.87-92.99
21Q4 (9)0.7-17.65325.81-0.53-103.8590.92-0.42.44-106.22-0.1-400.0-162.50.17-71.19102.760.4664.2912.20009.8986.923.780.17-74.63-67.92-0.05-108.33-113.160.388.5758.330.010.00205.88132.53511.76
21Q3 (8)0.85-56.19962.5-0.2667.0943.48-0.4181.5326.79-0.0266.6788.890.59-48.7255.260.28-53.3312.00005.29-52.98-18.280.67-19.28168.00.6-18.922100.00.352.9466.670.010.0088.54-50.2599.22
21Q2 (7)1.94273.08454.29-0.79-38.6-58.0-2.22-358.14-1065.22-0.06-133.33-154.551.152400.0866.670.666.67122.2200011.2616.9537.170.838400.0654.550.74396.01025.00.346.2570.00.010.00177.98-72.62-38.98
21Q1 (6)0.52267.74292.59-0.5790.24-850.00.86-86.63160.610.1812.5200.0-0.0599.1984.850.36-12.2300.00009.6320.44264.71-0.01-101.89-106.67-0.25-165.79-2600.00.3233.3368.420.0100650.001400.0581.48
20Q4 (5)-0.31-487.5-131.96-5.84-1169.57-2820.06.431248.2110816.670.16188.89-44.83-6.15-1518.42-898.70.4164.0192.860007.9923.4166.030.53112.0-23.190.381366.67-33.330.2414.2926.32000-50.00-212.5-139.18
20Q3 (4)0.08-77.140.0-0.468.00.0-0.56-343.480.0-0.18-263.640.0-0.38-153.330.00.25-7.410.0000.06.48-21.080.00.25127.270.0-0.0362.50.00.215.00.0000.044.44-84.760.0
20Q2 (3)0.35229.630.0-0.5-733.330.00.23-30.30.00.1183.330.0-0.1554.550.00.27200.00.0000.08.21210.940.00.11-26.670.0-0.08-900.00.00.25.260.0000.0291.67316.050.0
20Q1 (2)-0.27-127.840.0-0.0670.00.00.33650.00.00.06-79.310.0-0.33-142.860.00.09-35.710.0000.02.64-12.150.00.15-78.260.00.01-98.250.00.190.00.0000.0-135.00-205.770.0
19Q4 (1)0.970.00.0-0.20.00.0-0.060.00.00.290.00.00.770.00.00.140.00.000.00.03.000.00.00.690.00.00.570.00.00.190.00.000.00.0127.630.00.0

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