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)-35.460-253.670-14.4302.07256.9-289.1302.13-75.637.2700.29-70.4214.68-48.5342.61-0.1212.75-7.811.15-1.71-62.750
2022 (9)90.799.21110.90-163.2400.580201.608.74-36.2-33.1500.97-26.6128.52-20.6542.66-4.9713.831.621.171.74157.30106.08
2021 (8)45.5387.14-118.55038.010-0.650-73.02013.7201.10.2401.32203.1535.9437.2844.89-4.8513.61-5.421.15-2.5476.3396.86
2020 (7)24.33-80.68377.240-37.70-1.120401.5704.55-61.14-1.1900.43-62.9926.18-50.5547.18-33.8314.39-27.141.18-7.8138.77-71.58
2019 (6)125.957.29-199.550-32.902.150-73.6011.71-38.88-2.3701.17-13.0152.94-38.4871.3-22.0519.754.221.28481.82136.4128.57
2018 (5)117.3940.5-43.860-151.770-0.12073.53168.9519.1632.87-3.2701.3538.2686.06-18.2491.47-8.2118.95-17.640.220.0106.1056.05
2017 (4)83.55-42.42-56.21099.43155.74-0.13027.34014.421.625.0200.98-44.93105.26-7.0599.65-7.0523.01-15.960.22-64.5267.99-36.64
2016 (3)145.1-27.98-208.02038.8801.48-20.86-62.92014.1935.66-3.1301.7768.37113.24-6.91107.21-12.1127.38-17.330.62113.79107.31-17.23
2015 (2)201.4644.58135.890-156.6901.87-23.36337.35010.46-7.19-6.3801.05-21.69121.6525.3121.9829.7433.12-17.410.29-21.62129.6525.14
2014 (1)139.34-4.09-237.39034.6602.44-28.45-98.05011.27-34.131.5101.34-25.7397.0939.2294.0233.7840.1-4.610.370.0103.61-19.64
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)-3.38-123.92-159.51-14.1685.9777.57-3.5477.52-324.050.79161.24372.41-17.5479.7969.471.68170.97242.86-0.48-700.0-128.740.8380.83278.685.087.860.29.6912.15-9.692.752.23-12.70.020.0-93.55-27.13-121.79-167.77
24Q2 (19)14.1359.3540.19-100.9439.77-748.3-15.75-16.93-285.09-1.29-448.6579.26-86.8145.3-802.350.6240.9124.0-0.06-114.63-101.290.46-7.5154.324.713523.0850.08.641.65-36.752.690.75-15.940.020.0-93.55124.4957.06765.9
24Q1 (18)8.87-19.95118.1-167.58-110.26-32.57-13.47-254.334.770.37-75.82-75.0-158.71-131.299.530.44-18.52-27.870.41-57.292150.00.5011.3589.580.13-95.87-96.088.5-19.5811.112.67-11.59-21.010.02-90.91-93.5579.27-1.2118.34
23Q4 (17)11.0895.07-91.7-79.7-26.25-168.448.73452.531918.751.53627.59146.77-68.62-19.44-166.070.5410.2-55.740.96-42.51102.430.45103.329.563.15-37.87-71.8210.57-1.4927.973.02-4.13-10.390.22-29.03-24.1480.23100.44-92.84
23Q3 (16)5.68276.95-84.07-63.13-505.46-1481.41.58138.63104.05-0.2995.34-140.28-57.45-564.81-242.80.49-2.0-68.791.67-64.16-55.350.22-26.3-75.065.0761.46-1.7410.73-21.45-30.953.15-1.56-9.480.310.06.940.03314.11-78.32
23Q2 (15)-3.2193.45-101.8915.57112.32-88.33-4.0980.1997.35-6.22-520.27-929.3312.36107.05-90.620.5-18.03-65.994.6623400.0305.290.3013.62-61.333.14-5.42-48.8613.6678.5631.093.2-5.33-11.110.310.06.9-18.7095.67-68.26
23Q1 (14)-49.01-136.736.28-126.41-325.77-4943.3-20.65-4202.08-167.591.48138.71198.01-175.42-268.9-136.070.61-50.0-86.38-0.0299.95-100.410.26-35.65-86.233.32-70.3-45.127.65-7.38-9.473.380.3-0.290.316.96.9-432.19-138.5731.85
22Q4 (13)133.55274.51121.84-29.69-749.67-53.6-0.4898.77-102.760.62-13.891966.67103.86158.17154.121.22-22.29-77.66-39.55-1157.49-3064.00.41-53.72-79.1711.18116.67-0.538.26-46.85-1.673.37-3.16101.80.290.00.01120.39506.6992.81
22Q3 (12)35.662342.77671.474.57-96.57-56.43-39.0374.7-1367.290.72-4.0323.5340.23-69.48846.591.576.8-67.433.74264.76-57.110.8814.28-39.175.16-15.96-33.5115.5449.1436.323.48-3.33-26.110.290.03.57184.671762.04585.06
22Q2 (11)-1.5997.9387.93133.415011.49232.09-154.28-605.01-1021.620.75149.67160.0131.82277.39215.461.47-67.19-20.54-2.27-146.04-131.750.77-59.55-6.266.141.49-38.9710.4223.31-31.453.66.198.110.290.00.0-11.1198.2584.12
22Q1 (10)-76.92-227.77-1722.782.61113.5129.9730.5575.37368.56-1.51-5133.33-477.5-74.31-281.82-1771.794.48-17.95185.354.93494.4134.311.90-2.65145.696.05-46.17-12.198.450.6-14.563.39102.99-13.30.290.00.0-634.13-209.13-1985.0
21Q4 (9)60.21064.74343.63-19.33-284.27-108.6717.42754.89131.580.03-82.35102.9740.87861.65-82.725.4613.28264.0-1.25-114.3358.051.9535.17348.9711.2444.8580.428.4-26.32-22.441.67-64.54-50.740.293.57-14.71581.081626.27523.47
21Q3 (8)-6.2452.62-131.010.49110.39-81.44-2.66-115.89-119.590.17113.6-67.924.25103.72-94.464.82160.54251.828.7221.96366.311.4576.1284.17.76-22.86-35.5511.4-25.0-31.824.7141.4432.30.28-3.450.0-38.0745.59-138.89
21Q2 (7)-13.17-377.85-136.29-101.0-1059.59-350.7416.74156.75-29.07-1.25-412.5-83.82-114.17-2775.82-249.111.8517.83131.257.15149.7623933.330.826.02133.3710.0646.0176.815.253.693.973.33-14.83-0.890.290.03.57-69.98-308.02-135.21
21Q1 (6)4.74-65.07110.38-8.71-103.91-115.146.52111.82133.080.4139.6900.0-3.97-101.68-133.471.574.6778.41-14.37-382.21-28640.00.7777.9-1.496.8910.59210.369.89-8.6897.013.9115.34-4.170.29-14.713.5733.64-63.9106.91
20Q4 (5)13.57-32.59-40.22222.91294.39223.86-55.16-506.1940.52-1.01-290.57-139.92236.48208.52158.361.59.4950.0-2.98-259.36-105.570.4415.6417.826.23-48.26-64.9210.83-35.23-39.833.39-4.78-15.460.3421.4321.4393.20-4.81-8.48
20Q3 (4)20.13-44.530.056.5240.320.013.58-42.460.00.53177.940.076.650.10.01.3771.250.01.876333.330.00.387.00.012.04111.60.016.7214.360.03.565.950.00.280.00.097.91-50.740.0
20Q2 (3)36.29179.480.040.28-29.970.023.6219.740.0-0.68-1800.00.076.57545.620.00.8-9.090.0-0.0340.00.00.35-55.250.05.69156.310.014.62191.240.03.36-17.650.00.280.00.0198.74140.830.0
20Q1 (2)-45.66-301.150.057.52-16.430.0-19.7178.740.00.04-98.420.011.86-87.040.00.88-12.00.0-0.05-100.090.00.79112.780.02.22-87.50.05.02-72.110.04.081.750.00.280.00.0-486.78-577.990.0
19Q4 (1)22.70.00.068.830.00.0-92.730.00.02.530.00.091.530.00.01.00.00.053.510.00.00.370.00.017.760.00.018.00.00.04.010.00.00.280.00.0101.840.00.0

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