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)32.78-16.76-1.610-19.6601.39031.17-10.993.75-54.49006.51-38.4128.88-23.0527.04-33.332.6820.180.020.0110.2219.82
2022 (9)39.38159.42-4.360-6.240-7.72035.0208.247.290010.57-12.7537.5337.9840.5695.662.235.190.020.091.9938.59
2021 (8)15.18-4.71-22.610-3.5900.16-95.7-7.4307.68108.130012.1157.5627.238.6320.7377.942.129.280.020.066.38-43.29
2020 (7)15.93-20.03-3.70-5.9103.72103.2812.23-34.393.69190.55007.69194.6719.62-2.6311.65-25.221.9410.860.02100.0117.051.89
2019 (6)19.928.44-1.280-9.3601.83018.649.971.27-11.19002.61-19.0920.1515.9415.58-12.271.7524.110.010.0114.8819.94
2018 (5)18.37108.04-1.420-4.760-0.03016.95147.081.43-28.14003.22-33.4117.384.3817.7695.381.410.710.01-50.095.7814.0
2017 (4)8.83-48.12-1.970-7.860-0.0806.86-55.61.9927.56004.8438.5816.65-17.789.09-42.181.49.380.020.084.02-15.98
2016 (3)17.02-23.88-1.570-9.6300.02015.45-28.311.56100.0003.49101.4320.250.0515.72-18.251.28-3.760.020.0100.00-7.96
2015 (2)22.3617.75-0.810-12.080-0.11021.5519.190.78-13.33001.73-17.520.2412.5119.236.31.33-3.620.020.0108.6511.51
2014 (1)18.995.09-0.910-7.750-0.05018.084.810.97.14002.10-5.6717.9920.2518.0929.581.38-5.480.020.097.43-16.75
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
24Q2 (20)7.12-32.13356.41-1.76-3033.33-9.32-0.390.0-457.14-0.6685.9663.545.36-49.1910820.01.6649.559.930006.6015.15-42.6115.3551.83152.8814.564.97103.640.825.1320.5900046.29-35.35132.36
24Q1 (19)10.497.26-11.40.06-96.61-98.91-0.390.0-333.33-4.7-188.85-761.9710.55-8.66-39.121.1181.9758.570005.7375.11-5.010.11-5.3487.2213.87152.18202.840.785.4136.8400071.60-54.31-68.85
23Q4 (18)9.781.98-41.191.77124.38162.99-0.3997.96-123.785.29288.2646.1311.55395.71-16.430.61-34.41-52.340003.27-49.95-49.210.6858.466.695.5-43.99-17.290.745.7129.82000156.7371.93-31.95
23Q3 (17)9.59514.74-5.24-7.26-350.9335.64-19.12-27214.29-82.79-2.81-55.2551.222.334760.0300.860.93-38.41-46.550006.54-43.13-19.256.7411.04-35.09.8237.34-33.740.72.9425.000091.16357.5538.54
23Q2 (16)1.56-86.82-62.23-1.61-129.3343.31-0.0722.2222.22-1.81-354.9335.59-0.05-100.29-103.881.51115.71-46.6400011.4990.6-21.356.0712.41-35.777.1556.11-28.430.6819.323.6400019.92-91.33-49.15
23Q1 (15)11.84-28.839.295.49295.37-56.29-0.09-105.49-103.380.71-80.39125.6317.3325.4-17.710.7-45.31-70.710006.03-6.36-56.515.4-46.05-29.784.58-31.13-49.670.570.03.6400-100.0229.90-0.19161.28
22Q4 (14)16.6364.33184.76-2.8175.0983.641.64115.682150.03.62162.8536100.013.821291.38221.871.28-26.44-42.080006.44-20.44-47.0610.01-3.4725.286.65-55.136.570.571.795.5600-100.0230.33250.05167.8
22Q3 (13)10.12145.0489.87-11.28-297.18-575.45-10.46-11522.22-99.24-5.76-104.98-14300.0-1.16-189.92-131.691.74-38.522.350008.09-44.61-16.3110.379.7430.1114.8248.35134.870.561.825.6600065.8067.92-15.56
22Q2 (12)4.13-51.41289.62-2.84-122.61-115.15-0.09-103.38-12.5-2.81-1.44-311.281.29-93.87596.152.8318.41114.3900014.615.3964.929.4522.8950.729.999.78159.480.550.03.770-100.0039.18-55.4761.91
22Q1 (11)8.545.55188.1412.56173.11614.752.663425.046.15-2.77-27800.0-142.9821.06285.714029.412.398.14-2.0500013.8613.98-27.457.69-3.7555.049.145.83110.160.551.855.770.010.0087.992.3144.66
21Q4 (10)5.849.5718.46-17.18-928.74-776.53-0.0898.48-104.080.01125.0-99.06-11.34-409.84-481.822.2130.012.7600012.1625.78-21.567.990.2565.086.24-1.11155.740.541.898.00.010086.0110.38-48.71
21Q3 (9)5.33402.83-4.65-1.67-26.52-83.52-5.25-6462.531.82-0.04-103.01-104.083.661507.69-21.791.728.7986.810009.679.1527.317.9727.1164.676.3163.9113.180.530.010.4200077.92221.99-52.05
21Q2 (8)1.06-64.07260.61-1.3245.9-193.33-0.08-104.40.01.33216.671562.5-0.26-150.9876.581.32-45.9193.330008.86-53.64131.916.2726.4118.753.85-11.09130.540.531.9210.4200024.20-60.21178.84
21Q1 (7)2.95-40.16-34.15-2.44-24.49-542.111.82-7.142375.0-1.14-207.55-11500.00.51-82.83-87.562.4424.49559.4600019.1123.22499.564.962.486.444.3377.46-5.460.524.08.3300060.82-63.73-31.3
20Q4 (6)4.93-11.812.28-1.96-115.38-1125.01.96125.45121.471.068.163633.332.97-36.54-36.271.96115.381052.9400015.51104.141152.364.840.0-21.432.44-17.57-23.270.54.178.7000167.693.1926.64
20Q3 (5)5.59946.9721.79-0.91-102.22-203.33-7.7-9525.0-9525.00.981125.01300.04.68521.629.090.91102.22203.330007.6098.85214.474.84-8.33-6.742.9677.25-33.180.480.011.63000162.50629.3672.06
20Q2 (4)-0.66-114.730.0-0.45-18.420.0-0.080.00.00.08700.00.0-1.11-127.070.00.4521.620.0000.03.8219.870.05.2813.30.01.67-63.540.00.480.00.0000.0-30.70-134.670.0
20Q1 (3)4.48-7.050.0-0.38-137.50.0-0.0899.120.00.01133.330.04.1-12.020.00.37117.650.0000.03.19157.390.04.66-24.350.04.5844.030.00.484.350.0000.088.54-33.140.0
19Q4 (2)4.825.010.0-0.1646.670.0-9.13-11312.50.0-0.03-142.860.04.668.620.00.17-43.330.0000.01.24-48.740.06.1618.690.03.18-28.220.00.466.980.0000.0132.4240.210.0
19Q3 (1)4.590.00.0-0.30.00.0-0.080.00.00.070.00.04.290.00.00.30.00.000.00.02.420.00.05.190.00.04.430.00.00.430.00.000.00.094.440.00.0

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