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)2.88000-2.5900.1502.8800.15-51.610.0101.64-38.25-0.450-0.5500.721.41001694.120
2022 (9)-2.530-0.4402.570-0.030-2.9700.31-26.19002.65-3.650.63-65.380.47-67.130.71-1.3900-214.410
2021 (8)2.0711.29-0.450-1.70-0.1401.62-10.990.4268.0-0.0102.7530.351.82405.561.43429.630.72-6.490096.28-46.17
2020 (7)1.8629.17-0.040-2.0700.04-20.01.8247.970.25-3.85002.110.380.360.00.2758.820.771.3200178.8515.5
2019 (6)1.44176.92-0.210-1.2100.0501.2300.26-73.74002.10-69.230.36-64.360.17-77.330.761.3300154.84346.65
2018 (5)0.52-50.94-1.1900.50-0.050-0.6700.9933.78006.8432.581.01-28.870.75-26.470.751.350034.67-42.44
2017 (4)1.06-51.15-0.50-0.3500.02-50.00.56-68.720.7451.02-0.0105.1647.551.4222.411.022.00.74-1.330060.23-51.43
2016 (3)2.173.33-0.380-1.6100.0401.7940.940.49-57.39-0.0103.50-58.061.16163.641.0194.120.757.1400124.00-38.59
2015 (2)2.116.02-0.830-1.260-0.0201.27-11.811.15112.960.0108.33166.360.44-56.00.34-74.810.71.4500201.92128.7
2014 (1)1.8136.09-0.370-1.7900.0401.44-41.220.54-16.92003.13-22.511.014.941.35159.620.697.810.010.088.29-22.33
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)-0.19-138.0-127.94-0.12-1100.0-200.0-0.0782.0591.03-0.04-180.0-157.14-0.31-163.27-138.750.0350.050.00001.1571.2635.630.04-33.33126.67-0.01-120.090.00.15-6.25-16.67000-135.71-157.0-115.97
24Q2 (19)0.5-29.58-42.53-0.01-120.00.0-0.3950.061.760.05141.670.00.49-35.53-43.020.02-77.78-60.00-100.0-100.00.67-81.8-75.030.06700.0137.50.05400.0131.250.160.0-11.11000238.10-42.99-94.53
24Q1 (18)0.71-18.3954.350.05266.67162.5-0.78-39.29-239.13-0.12-1300.0-700.00.76-9.52100.00.09125.080.00.01003.69132.3878.52-0.0185.7187.50.01106.25107.140.16-5.88-11.11000417.65-95.2-63.68
23Q4 (17)0.8727.9485.11-0.03-125.025.0-0.5628.21-12.00.01-85.71-87.50.845.095.350.04100.0-42.860001.5987.3-44.67-0.0753.330-0.16-60.0-166.670.17-5.56-5.560008700.00923.532121.28
23Q3 (16)0.68-21.84423.810.121300.0250.0-0.7823.53-439.130.0740.0800.00.8-6.98375.860.02-60.0-80.00-100.000.85-68.47-79.32-0.156.25-266.67-0.137.5-190.910.180.00.0000850.00-80.461273.81
23Q2 (15)0.8789.13146.03-0.0187.5-107.69-1.02-343.48-149.510.05150.0266.670.86126.32148.860.050.00.00.01002.6930.1170.97-0.16-100.0-180.0-0.16-14.29-206.670.180.00.00004350.00278.26859.52
23Q1 (14)0.46-2.13151.11-0.08-100.082.61-0.2354.0-129.490.02-75.0125.00.38-11.63127.940.05-28.57-50.00002.07-27.98-25.21-0.080-124.24-0.14-133.33-150.00.180.00.00001150.00193.62687.78
22Q4 (13)0.47323.81170.15-0.0450.071.43-0.5-317.39-184.750.08900.0180.00.43248.28153.090.07-30.0-41.670002.87-30.0-18.240-100.0-100.0-0.06-154.55-121.430.180.00.0000391.67640.87368.91
22Q3 (12)-0.2188.89-128.77-0.08-161.5460.00.23-88.83163.89-0.0166.670-0.2983.52-154.720.1100.0-50.00004.10160.66-17.210.09-55.0-83.930.11-26.67-75.560.180.00.0000-72.4187.36-162.49
22Q2 (11)-1.89-110.0-352.00.13128.26262.52.06164.1339.53-0.0362.50-1.76-29.41-362.690.05-50.0-28.570001.57-43.08-6.560.2-39.39-64.290.15-46.43-65.120.180.00.0000-572.73-192.73-565.82
22Q1 (10)-0.9-34.33-171.43-0.46-228.57-1433.330.7832.2172.9-0.0820.0-100.0-1.36-67.9-210.570.1-16.67400.000100.02.76-21.27402.760.33-5.71-5.710.280.03.70.180.00.0000-195.65-34.33-169.88
21Q4 (9)-0.67-191.78-169.79-0.1430.0-133.330.59263.89196.72-0.10-433.33-0.81-252.83-190.00.12-40.0300.00003.51-29.12317.540.35-37.525.00.28-37.7833.330.180.00.0000-145.65-225.7-159.17
21Q3 (8)0.73-2.67329.41-0.2-150.0-1100.0-0.3658.14-80.000-100.00.53-20.9178.950.2185.71400.00004.95194.2288.610.560.0460.00.454.65650.00.180.0-10.0000115.87-5.7677.22
21Q2 (7)0.75-40.4870.45-0.08-166.67-366.67-0.8619.63-24.640100.0-100.00.67-45.5342.550.07250.040.00100.0100.01.68206.25-22.260.5660.05700.00.4359.262050.00.180.0-10.0000122.95-56.09-38.52
21Q1 (6)1.2631.25334.48-0.0350.025.0-1.07-75.41-91.07-0.04-233.33-33.331.2336.67392.00.02-33.33-85.71-0.010-200.00.55-34.62-88.930.3525.000.2728.571450.00.180.0-10.0000280.0013.7573.79
20Q4 (5)0.96464.71-19.33-0.06-400.064.71-0.61-205.0-45.240.0350.050.00.9373.68-11.760.03-25.0-50.00000.84-34.03-58.40.28180.0460.00.21250.01150.00.18-10.0-5.26000246.15276.47-64.84
20Q3 (4)0.17-61.360.00.02-33.330.0-0.271.010.00.020.00.00.19-59.570.00.04-20.00.00100.00.01.27-41.150.00.11100.00.00.06200.00.00.20.00.0000.065.38-67.310.0
20Q2 (3)0.4451.720.00.03175.00.0-0.69-23.210.00.02166.670.00.4788.00.00.05-64.290.0-0.01-200.00.02.16-56.40.0-0.0100.00.02200.00.00.20.00.0000.0200.0024.140.0
20Q1 (2)0.29-75.630.0-0.0476.470.0-0.56-33.330.0-0.03-250.00.00.25-75.490.00.14133.330.00.0100.04.96145.740.00-100.00.0-0.020.00.00.25.260.0000.0161.11-76.980.0
19Q4 (1)1.190.00.0-0.170.00.0-0.420.00.00.020.00.01.020.00.00.060.00.000.00.02.020.00.00.050.00.0-0.020.00.00.190.00.000.00.0700.000.00.0

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