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)28.9-61.46-40.5701.09-95.94-2.660-11.67032.81-49.47-9.4807.95-52.6873.4618.0154.888.1812.5471.780.489.0942.56-66.81
2022 (9)74.9886.42-65.96026.8703.69195.29.02-35.7564.93162.870016.79161.762.25-10.0850.73-7.657.35.80.4451.72128.2498.06
2021 (8)40.2214.36-26.180-4.201.25-11.9714.04-9.8824.7105.83-0.7506.4245.4369.2347.8354.9348.96.915.190.29222.2264.75-20.9
2020 (7)35.1742.62-19.590-21.1301.42015.5821.1512.06.38004.41-2.7546.8314.7836.8913.825.9923.250.0950.081.8523.9
2019 (6)24.6618.16-11.80-7.590-1.59012.866.1111.2851.0-0.2704.5439.0140.848.0932.4185.094.864.970.0620.066.06-29.76
2018 (5)20.87-31.8-8.750-3.730-1.99012.12-48.167.474.18-1.4803.267.4627.55-31.2517.51-37.264.634.990.0525.094.05-0.54
2017 (4)30.617.65-7.220-12.010-0.01023.3812.357.1738.15003.0429.1440.071.7327.910.764.41-5.360.0433.3394.5617.76
2016 (3)26.01-27.24-5.20-15.340-0.25020.81-37.715.19121.79002.35109.7439.3921.2427.715.954.66-12.90.0350.080.30-34.28
2015 (2)35.7580.92-2.340-15.6200.06033.41124.382.34-51.95001.12-56.5232.4977.3523.8955.235.351.330.02-33.33122.1827.99
2014 (1)19.7658.46-4.870-12.060-0.95014.89232.374.87-38.66002.58-45.218.3279.7815.3984.095.2814.780.030.095.46-0.56
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)5.69-71.56848.68-10.91-3.31-123.574.84496.72115.35-4.02-346.67-159.35-5.22-155.247.4510.827.9861.49-0.11006.20-4.479.8231.678.3126.3825.163.2824.434.442.0731.360.140.016.6719.13-72.42697.13
24Q2 (19)20.0111.35392.86-10.5621.55-30.86-1.22-104.45-142.07-0.9-1.12-357.149.45109.53335.6610.02-25.7224.940006.49-37.97-25.7629.2415.380.6124.3623.15143.64.3511.5455.360.147.6916.6769.36-8.1120.72
24Q1 (18)17.97283.16-14.06-13.4625.01-39.1927.431423.89-1.79-0.89-45.9-5.954.51134.01-59.8813.4959.8339.940100.0010.4659.59-20.1825.363.47229.7819.78-0.4312.083.94.8447.730.130.018.1875.47281.55-72.75
23Q4 (17)4.69717.11-85.68-17.95-267.83-55.011.8105.71-79.61-0.6160.65-208.93-13.26-135.11-162.648.4425.97-25.96-9.48006.5516.12-48.9224.51-2.1960.9319.86-1.7846.143.7210.0693.750.138.33-13.3319.78717.37-90.54
23Q3 (16)-0.76-118.72-108.5-4.8839.5340.05-31.54-1187.59-36.07-1.55-542.86-149.68-5.64-40.65-805.06.7-16.46-12.760005.64-35.42-27.3925.0654.7956.8220.22102.254.713.3820.7189.890.120.020.0-3.20-110.2-105.36
23Q2 (15)4.06-80.58-73.55-8.0716.5572.332.9-89.62-89.210.35141.67391.67-4.01-135.6870.968.02-16.8-72.490008.74-33.31-70.0816.19110.5311.3510.0108.33-7.662.86.0660.920.129.0933.3331.42-88.65-74.08
23Q1 (14)20.91-36.1516.49-9.6716.4943.3527.93216.3194.63-0.84-250.0-481.8211.24-46.911177.279.64-15.44-42.2800013.102.13-22.27.69-49.51-53.424.8-64.68-63.752.6437.542.70.11-26.6722.22276.9532.43134.21
22Q4 (13)32.75266.3395.64-11.58-42.26-146.918.83138.09628.740.56-82.05240.021.172546.2575.6811.448.44146.7500012.8365.05182.1215.23-4.69-17.3613.593.98-8.791.927.878.470.1550.066.67209.13249.72109.38
22Q3 (12)8.94-41.76626.83-8.1472.09-14.49-23.18-186.24-352.733.122700.0284.620.8105.79113.617.68-73.6511.790007.77-73.3921.8915.989.9-28.9813.0720.68-27.021.782.32.30.111.1125.059.80-50.68859.22
22Q2 (11)15.35-14.4850.49-29.16-70.83-249.2226.8887.3220776.92-0.12-154.55-106.52-13.81-1669.32-846.4929.1574.55254.1900029.2073.41239.1114.54-11.93-8.910.83-18.2-13.291.74-5.951.750.090.028.57121.252.5469.63
22Q1 (10)17.957.2348.96-17.07-263.97-182.6214.35959.28427.570.22155.0-85.230.88-92.7-85.3616.7261.47235.3400100.016.84270.36170.6316.51-10.4233.913.24-11.1437.491.854.5210.780.090.050.0118.2518.3911.48
21Q4 (9)16.741260.9814.97-4.6934.0449.02-1.6767.3821.23-0.476.33-225.012.05304.93124.814.62-32.7530.880004.55-28.69-3.1918.43-18.0953.214.9-16.8152.661.771.7212.030.0912.5200.099.881502.15-22.0
21Q3 (8)1.23-87.94-83.33-7.1114.85-55.92-5.12-3838.4673.12-1.69-191.85-296.51-5.88-417.84-308.516.87-16.52131.310006.38-25.9660.4322.540.9858.1217.9143.3959.631.741.7516.00.0814.29300.06.23-91.28-89.24
21Q2 (7)10.2-15.351143.9-8.35-38.25-330.41-0.13-104.78-109.851.8423.49109.091.85-69.22265.188.2365.26411.180100.008.6138.39236.9915.9629.4444.312.4929.745.41.712.417.120.0716.67133.3371.48-32.61778.66
21Q1 (6)12.05-17.24-2.9-6.0434.35-54.872.72228.3312.51.49365.62332.816.0112.13-29.384.9841.0828.02-0.75006.2232.49-5.4912.332.4929.659.63-1.3331.561.675.715.970.06100.0200.0106.07-17.17-24.95
20Q4 (5)14.5697.2946.33-9.2-101.75-200.65-2.1288.87-3128.570.32-62.79-23.815.3690.07-22.213.5318.8633.7100100.04.7018.1820.612.03-15.463.629.76-13.01-14.081.585.3329.510.0350.050.0128.06121.0662.16
20Q3 (4)7.38800.00.0-4.56-135.050.0-19.05-1543.180.00.86-2.270.02.82351.790.02.9784.470.0000.03.9755.520.014.2328.660.011.2230.620.01.52.740.00.02-33.330.057.93612.090.0
20Q2 (3)0.82-93.390.0-1.9450.260.01.32203.120.00.88237.50.0-1.12-113.160.01.61-58.610.0000.02.56-61.190.011.0616.30.08.5917.350.01.461.390.00.0350.00.08.13-94.240.0
20Q1 (2)12.4124.720.0-3.9-27.450.0-1.28-1928.570.0-0.64-252.380.08.5123.510.03.8947.350.00100.00.06.5869.070.09.51-18.090.07.32-35.560.01.4418.030.00.020.00.0141.3478.990.0
19Q4 (1)9.950.00.0-3.060.00.00.070.00.00.420.00.06.890.00.02.640.00.0-0.270.00.03.890.00.011.610.00.011.360.00.01.220.00.00.020.00.078.970.00.0

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