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)3.890-2.0600.44-47.62-0.3901.8301.6575.53009.0673.610.02-98.29-0.1600.5732.560.070.0810.420
2022 (9)-0.380-0.8200.84425.00.130-1.200.9464.91005.2261.81.17350.01.2900.00.430.00.07133.33-22.350
2021 (8)0.21-27.59-0.5500.16-85.19-0.010-0.3400.571.790.0103.222.130.2600.1200.43-12.240.030.036.210
2020 (7)0.290-0.5301.08-69.41-0.010-0.2400.56229.41003.16192.65-0.780-0.9500.49-2.00.03200.00.000
2019 (6)-2.990-0.0603.530-0.010-3.0500.1770.0-0.0101.0830.3-0.180-0.2700.54.170.01-66.67-1245.830
2018 (5)-2.2700.050-0.8400.040-2.2200.1-86.49000.83-82.81-0.980-0.9900.480.00.030.00.000
2017 (4)0.99-70.62-1.050-1.510-0.170-0.0600.7454.17004.8155.070.32-46.670.13-75.470.489.090.03-25.0154.69-53.64
2016 (3)3.370-0.4200.07-91.460.166.672.9500.48-46.07003.10-43.240.600.53112.00.4415.790.0433.33333.660
2015 (2)-0.540-0.0900.8200.150-0.6300.89323.81005.47325.37-0.3700.25-47.920.388.570.03-50.0-81.820
2014 (1)1.66112.82-0.460-0.980-0.0201.2650.00.21-61.82001.29-63.950.300.4800.35-22.220.06-14.29186.520
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)0.54222.73-66.67-0.22-122.68-46.670.28138.36193.33-0.020-133.330.32-39.62-78.230.09-52.63-83.020002.49-57.47-76.4-0.0865.22-134.78-0.31-82.35-167.390.180.012.50.020.00.00.00100.0-100.0
24Q2 (19)-0.44-130.77-450.00.97369.44585.0-0.73-461.54-82.50-100.000.53-50.47289.290.19-17.39-5.00005.85-20.9515.75-0.23-15.061.02-0.17-342.8659.520.180.050.00.020.00.0-1466.67-376.920
24Q1 (18)1.43116.67-14.88-0.3669.4932.08-0.13-122.81-122.810.29165.9101.07305.77-6.960.23-51.06-48.890007.40-23.53-28.18-0.2-186.96-242.860.07130.4375.00.185.8850.00.020.00.0529.630-43.25
23Q4 (17)0.66-59.263200.0-1.18-686.67-372.00.57290.062.86-0.44-833.33-500.0-0.52-135.37-126.090.47-11.32291.670009.67-8.22365.00.230.0-65.67-0.23-150.0-162.160.176.2554.550.020.00.00.00-100.0-100.0
23Q3 (16)1.622125.0300.0-0.1525.021.05-0.325.0-215.380.06001.47625.0247.00.53165.0194.4400010.54108.63137.080.23138.9821.050.46209.52-9.80.1633.3345.450.020.0100.0253.120296.87
23Q2 (15)-0.08-104.76-300.0-0.262.26-400.0-0.4-170.18-229.0300-100.0-0.28-124.35-366.670.2-55.56-42.860005.05-50.95-42.86-0.59-521.43-1575.0-0.42-1150.0-4300.00.120.09.090.020.00.00.00-100.0100.0
23Q1 (14)1.688300.0281.82-0.53-112.0-55.880.5762.86914.290-100.0100.01.15600.01050.00.45275.055.1700010.30395.1450.910.14-79.1-50.00.04-89.19-87.10.129.0920.00.020.0100.0933.3323233.33790.91
22Q4 (13)0.02102.47-97.78-0.25-31.58-8.70.3534.62105.880.1101200.0-0.2377.0-134.330.12-33.33-42.860002.08-53.21-50.680.67252.63644.440.37-27.4568.180.110.010.00.02100.0100.04.00103.11-98.53
22Q3 (12)-0.81-3950.0-230.65-0.19-375.0-850.00.26-16.13181.250-100.0100.0-1.0-1566.67-266.670.18-48.5750.000100.04.44-49.7163.330.19375.011.760.515000.0325.00.110.00.00.01-50.00.0-128.57-800.0-149.77
22Q2 (11)-0.02-104.5597.85-0.0488.2481.820.31542.86106.670.17221.430-0.06-160.094.780.3520.6952.170008.8429.5347.950.04-85.71-75.00.01-96.77-83.330.1110.00.00.02100.0100.0-14.29-113.6497.24
22Q1 (10)0.44-51.11215.79-0.34-47.83-277.78-0.07-141.18-143.75-0.14-1300.0-1500.00.1-85.07121.280.2938.11350.000-100.06.8261.821414.820.28211.11275.00.3140.91214.810.10.0-9.090.010.00.0104.76-61.590
21Q4 (9)0.945.161025.0-0.23-1050.025.810.17153.12-37.04-0.0150.00.00.6711.67391.30.2175.0-41.670100.004.2254.97-37.450.09-47.06-25.00.2283.331000.00.1-9.09-16.670.010.00.0272.735.57411.36
21Q3 (8)0.62166.67-26.19-0.0290.9166.67-0.32-313.33-39.13-0.020-100.00.6152.17-23.080.12-47.83-7.69-0.01002.72-54.454.240.176.25-26.090.12100.00.00.110.0-8.330.010.00.0258.33150.0-23.12
21Q2 (7)-0.93-144.74-287.5-0.22-144.44-1200.00.15-6.25-80.520-100.0-100.0-1.15-144.68-422.730.231050.0360.00-100.005.971226.23315.790.16200.0114.040.06122.22105.50.110.0-8.330.010.00.0-516.6700
21Q1 (6)-0.38-575.07.32-0.0970.9747.060.16-40.74-42.860.01200.00-0.47-104.3518.970.02-94.440.00.020300.00.45-93.32-11.26-0.16-233.330-0.27-1450.0-2800.00.11-8.33-15.380.010.000.00-100.0100.0
20Q4 (5)0.08-90.48-78.95-0.31-416.67-247.620.27217.39345.45-0.010.00.0-0.23-129.49-138.980.36176.921100.00006.74158.251014.610.12-47.83-36.840.02-83.33-83.330.120.0-7.690.010.0053.33-84.13-64.91
20Q3 (4)0.84450.00.0-0.06-400.00.0-0.23-129.870.0-0.01-200.00.00.78454.550.00.13160.00.0000.02.6181.690.00.23120.180.00.12111.010.00.120.00.00.010.00.0336.0000.0
20Q2 (3)-0.2441.460.00.02111.760.00.77175.00.00.0100.0-0.2262.070.00.05150.00.00100.00.01.44183.050.0-1.1400.0-1.09-11000.00.00.12-7.690.00.0100.00.00100.00.0
20Q1 (2)-0.41-207.890.0-0.17-180.950.00.28354.550.00100.00.0-0.58-198.310.00.02-33.330.0-0.0100.00.51-16.070.00-100.00.00.01-91.670.00.130.00.0000.0-292.86-292.670.0
19Q4 (1)0.380.00.00.210.00.0-0.110.00.0-0.010.00.00.590.00.00.030.00.000.00.00.600.00.00.190.00.00.120.00.00.130.00.000.00.0152.000.00.0

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