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)-8.530-9.15016.7216.76-1.730-17.6800.05-96.53-1.7800.11-94.8312.53-37.727.62-59.811.67-4.570.010.0-91.720
2022 (9)-13.1301.06014.32-49.35-1.260-12.0701.4424.14002.0437.8520.12-29.3818.96-22.491.750.00.01-75.0-63.370
2021 (8)-12.930-4.66028.270-0.230-17.5901.16-29.7001.48-42.1828.4937.3724.4640.011.7515.130.04-20.0-49.260
2020 (7)9.59127.79-9.530-1.2500.14-83.130.0601.65-11.29002.56-56.1320.74448.6817.4712378.571.520.660.0525.050.37-79.78
2019 (6)4.21-47.51-7.502.0500.830-3.2901.86-15.45005.83-18.953.78-31.770.14-98.351.51259.520.04-66.67249.11179.86
2018 (5)8.0202.510-18.150-0.22010.5302.27.84007.195.525.5482.248.47271.490.42162.50.121100.089.010
2017 (4)-7.930-9.73027.620-0.070-17.6602.0413.33006.81405.363.04-89.242.28-88.410.160.00.010.0-323.670
2016 (3)69.480-5.240-76.310-0.94064.2401.8-8.16001.35-87.7128.26832.6719.682062.640.1633.330.01-97.96350.030
2015 (2)-20.820-3.74019.0500.46557.14-24.5601.969700.00010.9725422.783.03-85.070.91-95.040.120.00.490.0-1369.740
2014 (1)10.63-41.59-2.120-8.1400.07-93.648.5188.690.02-94.12-1.8700.04-93.5120.29-1.4118.3611.140.1250.00.492.0856.04-47.41
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)23.36-14.92113.79-6.12-241.9-169.6-10.1958.64-370.290.09-40.0124.3217.24-32.81602.62-0.62-464.71-231.91-0.6700-1.39-369.65-125.1514.5649.49600.010.8234.74589.170.8397.6297.62000200.52-38.27443.99
24Q2 (19)27.45371.65656.8-1.7955.1418.64-24.64-113.89-523.370.151400.0125.025.661302.19459.890.17-66.67-59.520000.52-75.36-92.549.7419.951808.778.0334.06665.490.420.00.0000324.85257.780
24Q1 (18)5.8223.04181.17-3.99-77.33-64.88-11.52-244.0-1209.090.01102.78102.51.83-26.21119.080.514.0813.330002.1016.5-73.288.12-21.171027.785.99-25.771098.330.422.440.000090.8062.780
23Q4 (17)4.73507.76173.41-2.250.8821.68.0112.2-32.26-0.362.7-176.922.48172.3317.540.494.2625.640001.80-67.5-42.1710.3395.19299.228.07414.01392.070.41-2.38-2.3800055.78195.69-33.58
23Q3 (16)-1.1676.47-112.5-2.27-3.18-640.483.77-35.22148.09-0.3738.33-68.18-3.4351.89-135.360.4711.914.630005.54-20.03143.62.08464.91-51.741.57210.56-50.940.420.0-4.55000-58.290-122.86
23Q2 (15)-4.9331.24-162.33-2.29.09-1566.675.82761.36166.36-0.6-50.0-81.82-7.1325.65-188.460.42-6.6723.530006.93-11.75285.47-0.57-179.17-111.52-1.42-136.67-136.790.420.0-4.550000.000-100.0
23Q1 (14)-7.17-514.4577.62-2.4215.68-172.02-0.88-107.45-104.6-0.4-207.6932.2-9.59-741.2366.560.4515.3855.170007.85152.11475.460.72-72.09-91.31-0.6-136.59-105.850.420.0-6.670000.00-100.0100.0
22Q4 (13)1.73-81.36139.41-2.87-783.33-131.4511.81250.64-19.0-0.1340.9167.5-1.14-111.7579.750.39-4.8830.00003.1236.91260.412.58-40.14-83.391.64-48.75-88.650.42-4.55-6.6700-100.083.98-67.06385.23
22Q3 (12)9.2817.32205.220.42180.0147.73-7.8410.6-550.57-0.2233.33-344.449.720.35200.00.4120.5941.380002.2826.54-4.914.31-12.9335.533.2-17.1472.090.440.0-2.2200-100.0254.9538.590
22Q2 (11)7.91124.6930.960.15-95.54114.15-8.77-145.87-327.79-0.3344.07-450.08.06128.161.850.3417.2413.330001.8031.7522.564.95-40.29-27.313.86-62.38-55.270.44-2.22-2.2200-100.0183.95161.49176.84
22Q1 (10)-32.04-629.84-457.223.36370.97327.0319.1231.14136.05-0.59-47.5-521.43-28.68-409.41-296.680.29-3.337.410001.3657.9-43.298.29-46.62179.1210.26-29.0358.040.450.012.50-100.0-100.0-299.16-916.05-37.87
21Q4 (9)-4.3950.2369.17-1.24-40.9134.7414.58737.9328.91-0.4-544.44-66.67-5.6341.9665.120.33.45-28.570000.86-63.88-63.4515.53388.36262.8514.451780.23202.940.450.018.420.010.00.0-29.44089.33
21Q3 (8)-8.82-246.03-143.51-0.8816.9858.691.74-54.81107.750.09250.0125.0-9.7-294.78-153.470.29-3.33-27.50002.3963.1150.623.18-53.3-72.8-0.86-109.97-108.730.450.018.420.010.00.00.00-100.0-100.0
21Q2 (7)6.04205.04437.43-1.0628.3864.433.85-52.47-63.37-0.06-142.86-175.04.98168.88204.40.311.11169.7700100.01.47-39.04137.976.81129.29247.458.63285.27471.520.4512.518.420.010.00.066.45130.62170.53
21Q1 (6)-5.7559.62-207.48-1.4822.1141.278.1-28.381406.450.14158.33-46.15-7.2355.2-355.480.27-35.71000100.02.411.7602.97-30.615.692.24-53.0468.420.45.265.260.010.00.0-216.9821.37-169.76
20Q4 (5)-14.24-170.25-667.33-1.910.812.4411.31150.4400.0-0.24-700.0-160.0-16.14-188.97-4847.060.425.0162.500100.02.3648.8781.214.28-63.3969.174.77-51.57178.950.380.00.00.010.00.0-275.97-239.41-330.89
20Q3 (4)20.271232.40.0-2.1328.520.0-22.44-313.510.00.04-50.00.018.14480.290.00.4193.020.00100.00.01.59141.120.011.69496.430.09.85552.320.00.380.00.00.010.00.0197.95310.110.0
20Q2 (3)-1.79-133.460.0-2.98-18.250.010.511795.160.00.08-69.230.0-4.77-268.550.0-0.4300.0-0.83-93.020.0-3.8600.01.96-30.250.01.5113.530.00.380.00.00.010.00.0-94.21-130.290.0
20Q1 (2)5.35113.150.0-2.52-16.130.0-0.6283.550.00.26-35.00.02.83732.350.00-100.00.0-0.430.00.0-0.00-100.00.02.8111.070.01.33-22.220.00.380.00.00.010.00.0311.05160.240.0
19Q4 (1)2.510.00.0-2.170.00.0-3.770.00.00.40.00.00.340.00.00.160.00.0-0.430.00.01.310.00.02.530.00.01.710.00.00.380.00.00.010.00.0119.520.00.0

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