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)14.79-63.74-32.790-6.8101.090-18.005.91612.050.3203.56602.22-0.1804.4603.98-0.750.22-4.35170.790
2022 (9)40.79360.38-8.130-12.950-0.51032.66530.50.83-78.1000.51-70.23-2.030-27.5404.01-15.40.23-4.170.000
2021 (8)8.860-3.680-0.0300.721100.05.1803.79-12.670.0101.70-34.21-3.29050.17807.234.74-5.580.2460.016.070
2020 (7)-3.910-5.9702.6465.220.060-9.8804.34-30.0-0.4402.59-36.39-5.5705.5310960.05.025.020.15-6.25-36.540
2019 (6)-10.250-8.300.460-3.260-18.5506.20.32-1.2204.07-0.61-1.0900.05-96.794.7849.380.16-44.83-205.410
2018 (5)12.17557.84-8.550-0.410-0.6603.6254.046.18103.29-1.7904.10127.34-0.6601.5603.24.230.297.41240.990
2017 (4)1.85-70.020.5-98.08-14.770002.35-92.723.04-5.3001.8046.13-7.940-8.8803.0735.840.27-22.860.000
2016 (3)6.17-37.9926.11877.27-14.8200032.27186.343.21844.12001.23650.2-3.74016.31-6.82.26289.660.3529.6332.61-39.86
2015 (2)9.9501.320-19.5600011.2700.34-27.66000.16-37.59-9.38017.5109.580.585.450.2712.554.220
2014 (1)-2.890-1.950-39.84000-4.8400.474.44000.2672.790.58-83.198.35-26.110.553.770.24-59.32-31.620
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)3.34215.57-56.621.57-62.17606.456.88285.9517300.00.454400.02350.04.91289.68-33.562.09-40.7945.140.050-61.542.81-52.96-3.211.19-24.68197.51.43-41.63204.261.2424.07.830.050.0-16.67122.79248.71-73.21
24Q2 (19)-2.89-32.576.474.15210.08127.37-3.7-217.09-2566.670.01105.0-98.111.26121.18106.93.53155.8249.50100.0100.05.9887.41127.161.58232.77350.792.45-57.17194.961.0-1.9620.480.050.00.0-82.57-157.180
24Q1 (18)-2.18-113.464.26-3.7768.3530.193.16148.54890.0-0.2-281.82-142.55-5.95-236.4748.261.38-47.7368.29-0.03-109.6866.673.19-45.929.18-1.19-893.33-1090.05.72489.692.141.02-12.8222.890.050.0-16.67-32.11-104.3265.84
23Q4 (17)16.27111.3-37.71-11.91-3741.94-75.15-6.51-16175.0-15.840.11650.0-50.04.36-41.0-77.432.6483.33438.780.31138.46675.05.90102.96330.180.15-62.5110.140.97106.38123.151.171.74-19.310.05-16.67-16.67742.9262.090
23Q3 (16)7.7349.19-14.35-0.3197.9670.75-0.04-126.6799.01-0.02-103.77-200.07.39140.49-6.811.4442.571700.00.13533.33333.332.9110.41311.220.4163.49137.380.47118.22-95.451.1538.5535.290.0620.00.0458.330473.04
23Q2 (15)-3.0949.34-3190.0-15.16-180.74-11761.540.15137.5104.460.5312.77220.45-18.25-58.7-8034.781.0123.1710000.0-0.0366.67-250.02.636.5711732.48-0.63-530.0-493.75-2.58-146.0731.560.830.0-3.490.05-16.67-16.670.00100.00
23Q1 (14)-6.1-123.35-213.17-5.420.59-2600.0-0.492.88-766.670.47113.64246.88-11.5-159.52-321.580.8267.351266.67-0.09-325.00.02.4780.151713.44-0.193.24-127.785.6233.65118.730.83-42.76-3.490.060.00.0-93.9900
22Q4 (13)26.12190.5572.75-6.8-541.51-282.02-5.62-39.45-397.350.221000.0-15.3819.32143.6344.830.49512.519.510.0433.330.01.37565.81109.19-1.48-38.32-240.95-4.19-140.5622.261.4570.599.850.060.0-25.00.00-100.00
22Q3 (12)8.998890.0290.87-1.06-915.38-541.67-4.03-19.94-2418.750.02104.55-96.237.933347.83277.40.08700.0-50.00.0350.0-25.00.21825.64-14.97-1.07-768.75-197.2710.33374.011074.530.85-1.16-18.270.060.00.079.980100.68
22Q2 (11)0.1-98.14106.990.13165.0107.22-3.36-5700.0-4700.0-0.44-37.5-191.670.23-95.57107.120.01-83.33-99.320.02122.22128.570.02-83.67-99.260.16-55.566.67-3.7787.39-146.720.860.0-25.860.060.020.00.000100.0
22Q1 (10)5.39-64.355000.0-0.288.7639.390.06105.31-95.49-0.32-223.0841.825.19-61.091279.550.06-85.37-96.57-0.09-325.000.14-79.22-96.490.36-65.71106.44-29.9-454.73-161.590.86-34.85-28.930.06-25.00.00.000100.0
21Q4 (9)15.12421.0218800.0-1.78-841.67-812.0-1.13-606.2563.430.26-50.94143.3313.34398.433942.420.41156.25-66.670.040.0-90.00.66170.63-72.471.05-4.55158.99-5.39-408.49-219.251.3226.923.940.0833.33166.670.00100.0-100.0
21Q3 (8)-4.71-229.37-282.560.24113.33114.91-0.16-128.57-105.930.5310.42194.44-4.47-38.39-560.820.16-89.12-90.860.04157.14100.00.24-91.98-93.651.1633.33239.24-1.06-113.14-143.981.04-10.34-11.860.0620.020.0-11775.00-76313.99-16712.79
21Q2 (7)-1.43-1200.084.22-1.8-445.4552.0-0.07-105.26-102.470.48187.27-32.39-3.23-634.0974.791.47-16.051.55-0.07075.03.02-22.2325.20.15102.68118.078.07-83.38333.871.16-4.13-7.940.05-16.6766.67-15.41-6879.0994.64
21Q1 (6)-0.11-237.5-104.44-0.33-232.061.181.33143.04786.67-0.558.33-139.13-0.44-233.33-126.991.7542.28337.50-100.0100.03.8863.12188.85-5.59-214.04-158.848.55974.121589.261.21-4.72-8.330.06100.050.0-0.22-116.060
20Q4 (5)0.08-96.9-98.130.25115.53127.27-3.09-214.44-1645.0-0.6-433.3372.60.33-65.98-92.471.23-29.71215.380.41900.0139.62.38-37.61156.47-1.78-125.32-125.324.5287.55422.861.277.63-16.990.03-40.0-25.01.37-98.06-99.95
20Q3 (4)2.58128.480.0-1.6157.070.02.7-4.590.00.18-74.650.00.97107.570.01.7580.410.00.02107.140.03.8258.190.0-0.794.820.02.4129.570.01.18-6.350.00.0566.670.070.88124.640.0
20Q2 (3)-9.06-465.320.0-3.75-341.180.02.831786.670.00.71408.70.0-12.81-885.890.00.97142.50.0-0.2852.540.02.4179.420.0-0.8361.570.01.86157.060.01.26-4.550.00.03-25.00.0-287.6200.0
20Q1 (2)2.48-41.920.0-0.85-872.730.00.15-25.00.0-0.2389.50.01.63-62.790.00.42.560.0-0.5941.580.01.3444.830.0-2.16-173.420.0-3.26-132.860.01.32-13.730.00.040.00.00.00-100.00.0
19Q4 (1)4.270.00.00.110.00.00.20.00.0-2.190.00.04.380.00.00.390.00.0-1.010.00.00.930.00.0-0.790.00.0-1.40.00.01.530.00.00.040.00.02511.760.00.0

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