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)29.58-31.45-13.290-14.7400.71016.29-58.334.4-63.90.3102.47-59.7717.9321.9714.7219.5810.82-21.990.48-23.81113.68-29.37
2022 (9)43.155.3-4.060-36.250-0.59039.0928.4212.1922.88006.1354.614.7-39.1312.31-36.5513.87-7.780.63-10.0160.9538.01
2021 (8)40.98117.06-10.540-26.602.1377.2730.4409.9216.43003.960.6824.1578.3619.456.9615.04-16.210.7-1.41116.6291.61
2020 (7)18.88-53.97-23.180-3.1100.440-4.308.52-9.84003.94-12.6313.5462.1612.3650.3617.95-10.430.71-16.4760.86-56.81
2019 (6)41.0216.01-22.770-12.150-0.43018.25-73.049.45-30.97004.51-20.698.35-6.078.223.6620.040.40.85-18.27140.9115.29
2018 (5)35.3628.3532.330-68.280-6.29067.69013.69-48.710.0105.68-41.858.89-47.467.93-34.1419.960.51.047.22122.2345.83
2017 (4)27.55-34.7-44.980-5.1902.39102.54-17.43026.693.05-0.3109.7710.7316.92-20.7912.04-33.3319.86-5.290.978.9983.82-20.69
2016 (3)42.195.77-18.390-19.4101.1832.5823.8025.9-18.482.052177.788.83-19.8121.368.5418.06-1.8520.97-7.380.8911.25105.6910.85
2015 (2)39.89-30.54-61.86030.5600.890-21.97031.7721.070.09-43.7511.0128.2219.68-25.5118.4-15.0922.649.060.811.1195.34-28.37
2014 (1)57.4388.362.580-70.540-0.48060.01871.0426.2472.070.1608.5839.1826.4231.4421.6747.3120.768.980.720133.0947.37
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)7.34878.676.84-14.25-311.11-66.285.0316866.672034.621.93219.1421.38-6.91-192.13-306.476.06359.09431.580.150114.2910.91305.3321.268.1251.21111.468.210.6676.722.35-1.67-16.370.1110.00.068.86808.89-24.23
24Q1 (19)0.75-91.35-84.886.75236.92544.08-0.0393.4899.44-1.62-268.7548.577.5100.53118.021.3232.0-8.970002.6919.54-16.85.3728.78-0.747.41421.8360.742.39-2.45-20.330.10.0-33.337.58-96.53-88.15
23Q4 (18)8.67-4.52-24.08-4.93-384.9735.81-0.4694.6992.110.96-26.72166.673.74-65.40.01.023.46-70.9300-100.02.2525.54-70.834.17-7.7496.71.42-64.94378.432.45-4.3-23.680.1-9.09-37.5218.3961.63-45.31
23Q3 (17)9.0832.17-4.221.73120.19-87.22-8.66-3230.7762.751.31-17.611355.5610.81735.88-53.040.81-28.95-69.430-100.0100.01.79-30.74-67.674.5217.7127.684.05-12.72-4.482.56-8.9-25.580.110.0-26.67135.1248.6911.6
23Q2 (16)6.8738.51-51.76-8.57-463.82-51.41-0.2695.1497.341.59150.48430.0-1.7-149.42-119.811.14-21.38-47.710.070-58.822.59-19.95-38.983.84-29.02-9.224.640.6517.472.81-6.33-20.850.11-26.67-31.2590.8742.17-51.12
23Q1 (15)4.96-56.57-38.15-1.5280.2185.14-5.358.23-304.98-3.15-975.0-135.073.44-8.02255.661.45-57.85-63.010-100.003.23-58.09-54.495.41155.1912.474.611003.92-0.653.0-6.54-18.480.15-6.25-6.2563.92-83.99-32.42
22Q4 (14)11.4220.4621.23-7.68-156.72-495.35-5.8374.9239.830.36300.0158.063.74-83.75-54.03.4429.8180.10.45364.7107.7239.16132.642.12-40.11-38.9-0.51-112.03-119.323.21-6.69-14.630.166.67-5.88399.30229.8178.49
22Q3 (13)9.48-33.43-36.0813.54339.221731.33-23.25-137.49-95.050.09-70.0-95.0823.02168.364.432.6521.566.85-0.17-200.005.5530.7248.073.54-16.31-52.84.247.34-30.493.44-3.1-7.280.15-6.25-11.76121.07-34.87-18.52
22Q2 (12)14.2477.5677.56-5.6644.67-47.78-9.79-475.1-919.790.3122.39-92.868.58488.24104.772.18-44.39-28.290.17004.24-40.3-5.684.23-12.06-46.793.95-14.87-35.033.55-3.53-4.570.160.0-11.11185.9096.56131.33
22Q1 (11)8.02-14.86-8.03-10.23-693.02-122.882.61126.93164.6-1.34-116.1359.52-2.21-127.18-153.513.92105.2456.80007.11114.267.324.8138.62-8.214.6475.761.313.68-2.13-4.420.16-5.88-11.1194.58-34.04-6.62
21Q4 (10)9.42-36.48-48.8-1.29-55.4291.31-9.6918.71-293.8-0.62-133.8832.618.13-41.93128.371.91-22.98-9.480003.32-11.43-11.773.47-53.738.782.64-56.72-17.763.761.35-10.690.170.0-5.56143.38-3.51-40.78
21Q3 (9)14.8384.91267.99-0.8378.3390.98-11.92-1141.67-14.291.83-56.43105.6214.0234.13370.792.48-18.4234.050003.75-16.7318.57.5-5.6640.716.10.3332.033.71-0.27-17.920.17-5.56-5.56148.6084.91243.65
21Q2 (8)8.02-8.03-12.54-3.8316.56-135.66-0.9676.2487.114.2226.8948.944.191.45-78.963.0421.610.1400-100.04.505.91-8.067.9551.7266.326.0832.7555.13.72-3.38-18.780.180.00.080.36-20.65-23.93
21Q1 (7)8.72-52.61168.5-4.5969.0753.54-4.04-180.8-141.35-3.31-259.78-41.454.1316.01118.272.518.4838.890004.2512.956.945.2464.262083.334.5842.68650.823.85-8.55-17.030.180.05.88101.28-58.17143.12
20Q4 (6)18.4356.58-31.11-14.84-61.3-54.425.0147.94254.8-0.92-203.37-173.023.56168.86-79.182.1114.05-25.4400100.03.7618.97-27.623.19-40.1513.933.21-30.5243.34.21-6.86-10.990.180.00.0242.11459.91-35.19
20Q3 (5)4.03-56.05-54.51-9.2-185.66-707.02-10.43-40.0-123.820.89-68.441880.0-5.17-125.97-166.971.85-32.9723.330-100.003.16-35.49.05.3311.5191.734.6217.8658.224.52-1.31-9.240.180.0-10.043.24-59.07-60.47
20Q2 (4)9.17172.030.010.74208.70.0-7.45-176.250.02.82220.510.019.91188.060.02.7653.330.00.7200.04.8923.190.04.781891.670.03.92542.620.04.58-1.290.00.185.880.0105.65144.980.0
20Q1 (3)-12.73-147.660.0-9.88-2.810.09.77402.480.0-2.34-285.710.0-22.61-232.220.01.8-36.40.00100.00.03.97-23.550.00.24-91.430.00.61-72.770.04.64-1.90.00.17-5.560.0-234.87-162.870.0
19Q4 (2)26.71201.470.0-9.61-742.980.0-3.2330.690.01.262620.00.017.1121.50.02.8388.670.0-1.9800.05.2079.180.02.80.720.02.24-23.290.04.73-5.020.00.18-10.00.0373.57241.520.0
19Q3 (1)8.860.00.0-1.140.00.0-4.660.00.0-0.050.00.07.720.00.01.50.00.000.00.02.900.00.02.780.00.02.920.00.04.980.00.00.20.00.0109.380.00.0

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