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)-21.2200.19171.4310.82-39.49-2.480-21.0300.02-33.33000.10-31.866.4761.755.1113.050.060.000-410.440
2022 (9)-28.2700.07-12.517.88-79.7-0.030-28.200.030.0000.15-99.554.004.5200.0620.000-617.250
2021 (8)-74.9600.08088.09166.940.0433.33-74.8800.03200.00033.332800.0-0.870-1.1500.050.0000.000
2020 (7)-15.570-0.28033.000.030-15.8500.010001.150-0.640-0.900.0525.0000.000
2019 (6)-1.10-0.290-1.020-0.010-1.39000-0.040-0.000-0.680-0.6900.0433.33000.000
2018 (5)6.04194.630.02-50.0-5.250-0.0406.06189.950000-0.0000.6800.2700.030.0002013.330
2017 (4)2.0500.04-96.85-1.6600.1302.0900.03200.00.0304.3510152.17-1.070-1.1600.030.0000.000
2016 (3)-3.2801.2712600.01.560-0.080-2.0100.010000.0405.21-27.944.21-39.420.030.000-77.360
2015 (2)24.536908.570.010-22.1800.18024.5400000-0.0007.2306.9500.030.000351.430
2014 (1)0.350-1.140-0.98000-0.7900.05-37.50.05050.003668.75-1.280-1.7400.0350.0000.000
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)-10.0-264.96-36.8-0.020.0-122.2210.36715.7541.92-0.1559.4686.96-10.02-263.04-38.780.0350.000000.1534.8506.641.843420.05.282.332740.00.010.0-50.00-100.00-189.04-257.370
24Q2 (19)-2.7441.0857.45-0.02-100.0-100.01.27-80.16104.84-0.3713.95-12.12-2.7640.7757.210.02100.0100.00000.11-15.46-99.676.52143.283531.585.16163.273135.290.010.0-50.00.0100-52.9077.590
24Q1 (18)-4.65-210.9860.09-0.01-120.0-120.06.4616.1354.59-0.4336.76-30.3-4.66-209.9159.830.010.000000.13155.5302.68-61.881676.471.96-64.942060.00.01-50.00.0000-236.04-416.040
23Q4 (17)4.19157.32734.850.05-44.44600.0-1.24-116.99-154.87-0.6840.87-83.784.24158.73732.840.01000000.05007.033615.0120.385.592895.052.730.020.0100.000074.690515.31
23Q3 (16)-7.31-13.51-414.790.091000.050.07.31077.42397.96-1.15-248.48-2975.0-7.22-11.94-430.880-100.0-100.0000-0.00-100.0-100.0-0.2-5.26-155.56-0.2-17.65-150.00.020.0100.00000.000100.0
23Q2 (15)-6.4444.7245.75-0.01-120.088.890.62-85.02-93.01-0.330.0-725.0-6.4544.446.070.010000033.3300-0.19-11.76-218.75-0.17-70.0-194.440.02100.0100.00000.000100.0
23Q1 (14)-11.65-1665.1518.30.05600.0-50.04.1483.19-55.0-0.3310.81-3400.0-11.6-1631.3418.0800-100.0000-0.000-100.0-0.17-105.33-158.62-0.1-102.73-135.710.010.00.00000.00100.0100.0
22Q4 (13)-0.6653.5293.17-0.01-116.6702.26192.2452.7-0.37-1025.0-1950.0-0.6750.7493.060-100.00000-0.00-100.003.19786.11962.163.66815.01625.00.010.00.0000-17.9894.810
22Q3 (12)-1.4288.0449.820.06166.67185.71-2.45-127.62-109.930.04200.00-1.3688.6353.10.0100.00000.470-99.050.36125.0311.760.4122.22197.560.010.00.0000-346.3494.460
22Q2 (11)-11.8716.7676.11-0.09-190.0-103.638.87-3.59-80.96-0.04-500.0-500.0-11.9615.5474.670-100.0-100.0000-0.00-100.0-100.00.16-44.83194.120.18-35.71160.00.010.00.0000-6247.37-27.050
22Q1 (10)-14.26-47.62-11.490.10104.319.2521.62-40.070.01-50.00.0-14.16-46.586.290.02000000.84000.29178.38281.250.28216.67247.370.010.00.0000-4917.2400
21Q4 (9)-9.66-241.3432.210100.0100.01.48-94.0-95.30.020100.0-9.66-233.133.650-100.0-100.0000-0.00-100.0-100.0-0.37-117.65-54.17-0.2441.4614.290.010.00.00000.0000
21Q3 (8)-2.8394.3-88.67-0.07-102.82-450.024.68-47.021638.030-100.0-100.0-2.993.86-95.950.01-50.0000050.00-50.00-0.170.0-13.33-0.41-36.67-70.830.010.00.00000.0000
21Q2 (7)-49.69-288.51-17034.482.48206.924700.046.58203.45465900.00.010.0-50.0-47.21-212.44-16760.710.020000-100.0100.0000-0.17-6.25-21.43-0.3-57.89-100.00.010.00.00000.0000
21Q1 (6)-12.7910.25-2764.58-2.32-648.39015.35-51.2516955.560.010.00-15.11-3.78-3247.920-100.00000-0.00-100.00-0.1633.33-45.45-0.1932.1417.390.010.00.00000.0000
20Q4 (5)-14.25-850.0-6577.27-0.31-1650.0-138.4631.492117.61315000.00.010.0-50.0-14.56-883.78-16277.780.010000100.02.0800-0.24-60.011.11-0.28-16.6712.50.010.00.00000.0000
20Q3 (4)-1.5-417.240.00.02100.00.01.4214300.00.00.01-50.00.0-1.48-428.570.0000.00-100.00.0-0.0000.0-0.15-7.140.0-0.24-60.00.00.010.00.0000.00.0000.0
20Q2 (3)-0.29-160.420.00.0100.0-0.01-111.110.00.0200.0-0.28-158.330.0000.00.0100.0-0.0000.0-0.14-27.270.0-0.1534.780.00.010.00.0000.00.0000.0
20Q1 (2)0.48118.180.00100.00.00.091000.00.00-100.00.00.48433.330.0000.00100.00.0-0.0000.0-0.1159.260.0-0.2328.120.00.010.00.0000.00.0000.0
19Q4 (1)0.220.00.0-0.130.00.0-0.010.00.00.020.00.00.090.00.000.00.0-0.040.00.0-0.000.00.0-0.270.00.0-0.320.00.00.010.00.000.00.00.000.00.0

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