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)4.61-55.24-0.610-7.100.1220.04.0-54.340.58-75.420.02100.02.46-65.942.79-65.122.61-66.022.21-2.640.166.6792.57-9.23
2022 (9)10.3105.18-1.540-3.0400.108.76125.192.36-43.810.01-75.07.23-44.468.055.647.6889.162.2710.730.150.0101.9827.17
2021 (8)5.02182.02-1.130-0.620-0.0903.8904.20.480.04013.02-19.35.14154.464.06150.622.0527.330.15-11.7680.1953.18
2020 (7)1.78-43.85-4.1901.0200.050-2.4104.18442.860016.13381.472.0247.451.6233.881.613.210.1713.3352.35-51.78
2019 (6)3.17-40.19-0.840-2.90-0.0202.33-41.90.77-46.53-0.0203.35-37.361.37-36.871.21-53.461.56-3.110.15-6.25108.56-10.49
2018 (5)5.3153.59-1.290-1.630-0.0404.0101.44-19.550.0405.35-2.612.176.92.654.761.61-15.710.166.67121.28117.03
2017 (4)2.09-35.69-4.330-1.950-0.10-2.2401.7998.89-0.0305.4981.742.03-24.251.68-28.511.91-11.160.15200.055.88-21.76
2016 (3)3.25-37.0200-3.2500.12300.03.25-2.990.9-41.560.22266.673.02-45.172.683.082.35-11.652.15-1.380.050.071.43-32.31
2015 (2)5.1615.7-1.810-1.6100.0303.3563.411.5454.00.0605.5150.362.65.692.66-7.962.18-5.630.05-44.44105.5225.16
2014 (1)4.46-15.85-2.410-1.440-0.0202.05-41.761.0-52.15-0.103.67-56.432.46125.692.89109.422.31-3.750.09-47.0684.31-37.17
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)0.19179.17-82.082.83189.272672.73-3.01-393.4427.640.16900.003.02188.56217.890.14-17.6540.0-0.02-300.002.27-30.8633.650.4231.25-31.150.29-32.56-69.470.520.0-3.70.040.00.022.35192.21-67.74
24Q2 (19)-0.24-138.1-123.76-3.17-2541.67-4428.57-0.610.07.58-0.020.00.0-3.41-768.63-462.770.1730.77183.330.010.00.03.2831.78217.790.32540.0-54.290.4310.26-38.570.52-1.89-5.450.040.00.0-24.24-136.94-130.96
24Q1 (18)0.63-37.0-59.09-0.1250.036.84-0.6163.251.61-0.02-150.0-200.00.51-32.89-62.220.13-43.48-31.580.01002.49-38.39-19.260.05-88.1-95.280.39333.33-55.170.53-1.85-8.620.040.00.065.62-56.03-36.51
23Q4 (17)1.0-5.66-77.48-0.24-118.18-4.35-1.6660.1-167.740.04033.330.76-20.0-81.950.23130.015.000100.04.04138.0836.220.42-31.15-73.080.09-90.53-90.00.540.0-5.260.040.00.0149.25115.43-49.24
23Q3 (16)1.064.95-53.1-0.11-57.1487.5-4.16-530.3-65.740100.0100.00.951.06-31.160.166.67-88.370-100.001.7064.4-83.30.61-12.86-73.590.9535.71-65.330.54-1.82-6.90.040.00.069.28-11.513.0
23Q2 (15)1.01-34.42-33.11-0.0763.16-133.33-0.66-6.45-450.0-0.02-200.000.94-30.37-45.350.06-68.42-87.230.010-50.01.03-66.52-79.830.7-33.96-71.890.7-19.54-70.830.55-5.17-3.510.040.00.078.29-24.2556.07
23Q1 (14)1.54-65.32-25.6-0.1917.3970.31-0.620.0-395.240.02-33.33-81.821.35-67.93-5.590.19-5.0-77.110100.003.083.94-69.31.06-32.05-34.970.87-3.33-47.270.581.755.450.040.00.0103.36-64.8511.84
22Q4 (13)4.4496.4690.56-0.2373.8665.67-0.6275.342.590.03175.0133.334.21205.07153.610.2-76.74155.56-0.010-200.02.97-70.81164.461.56-32.475.410.9-67.15-20.350.57-1.7211.760.040.00.0294.04337.16112.01
22Q3 (12)2.2649.6735.33-0.88-519.05-29.41-2.51-1991.67-457.78-0.040-300.01.38-19.7739.390.8682.98-60.00-100.0010.1798.55-57.872.31-7.2344.382.7414.17122.760.581.755.450.040.00.067.2634.08-26.7
22Q2 (11)1.51-27.057.860.21132.81520.0-0.12-157.14-71.430-100.0-100.01.7220.2827.410.47-43.37-70.810.02005.12-49.05-73.82.4952.7696.062.445.45160.870.573.6411.760.040.00.050.17-45.71-47.33
22Q1 (10)2.07-11.16659.46-0.644.48-337.040.21119.44-78.570.11222.22650.01.43-13.861530.00.83330.562.470-100.0-100.010.05318.27-9.441.6310.14106.331.6546.02114.290.557.8414.580.040.00.092.41-33.37422.19
21Q4 (9)2.3339.52145.26-0.671.4761.71-1.08-140.0-183.72-0.09-800.0-250.01.6667.68307.5-0.36-116.74-120.690.0100-4.60-119.08-118.681.48-7.5377.421.13-8.13606.250.51-7.2710.870.040.00.0138.6951.15-3.65
21Q3 (8)1.6719.29356.92-0.68-1260.038.74-0.45-542.86-221.62-0.01-133.3350.00.99-26.67156.252.1533.5493.6900024.1323.557.391.625.98119.181.2333.7112.070.557.8437.50.040.00.091.76-3.65243.99
21Q2 (7)1.4478.3855.56-0.05-118.5294.51-0.07-107.140.00.03250.0400.01.351450.013600.01.6198.7775.00-100.0019.5476.0934.221.2760.76104.840.9219.4884.00.516.2534.210.040.00.095.24432.05-2.65
21Q1 (6)-0.37-138.95-163.790.27115.43165.850.98-24.03271.93-0.02-133.33-200.0-0.187.5-158.820.81-53.4597.560.020011.10-54.9842.890.79154.84125.710.77381.25102.630.484.3526.320.040.00.0-28.68-119.93-139.56
20Q4 (5)0.95246.15-34.03-1.75-57.66-1490.911.29248.65596.150.06400.0220.0-0.854.55-160.151.7456.76521.4300-100.024.6560.75401.720.31-57.53121.430.16-72.41328.570.4615.017.950.040.00.0143.94325.87-64.02
20Q3 (4)-0.65-172.220.0-1.11-21.980.00.37628.570.0-0.02-100.00.0-1.76-17500.00.01.1120.650.0000.015.335.320.00.7317.740.00.5816.00.00.45.260.00.040.00.0-63.73-165.140.0
20Q2 (3)0.955.170.0-0.91-121.950.0-0.0787.720.0-0.01-150.00.0-0.01-105.880.00.92124.390.0000.014.5687.470.00.6277.140.00.531.580.00.380.00.00.040.00.097.8334.930.0
20Q1 (2)0.58-59.720.0-0.41-272.730.0-0.57-119.230.00.02140.00.00.17-87.220.00.4146.430.00-100.00.07.7758.080.00.35150.00.00.38642.860.00.38-2.560.00.040.00.072.50-81.880.0
19Q4 (1)1.440.00.0-0.110.00.0-0.260.00.0-0.050.00.01.330.00.00.280.00.00.210.00.04.910.00.00.140.00.0-0.070.00.00.390.00.00.040.00.0400.000.00.0

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