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)12.73-34.48-39.84025.890-0.160-27.11031.77127.91-0.47079.13150.333.74-59.743.28-57.1811.7219.590.030.084.70-23.76
2022 (9)19.4371.19-5.940-6.690-0.19013.4956.1313.9430.28-0.33031.614.999.29162.437.66-26.429.810.610.03-25.0111.0989.0
2021 (8)11.3531.37-2.710-15.850-0.7108.6425.9510.7806.78-0.62030.11699.113.54122.6410.41216.418.86-4.630.0433.3358.78-14.21
2020 (7)8.64-36.09-1.780-0.840-0.4906.86-12.721.18-51.44-0.2903.77-41.661.59-65.433.291.549.29-3.330.030.068.52-34.73
2019 (6)13.525.62-5.660-7.780-0.4707.86-25.432.4353.80.090.06.4656.134.6-24.223.24-36.969.618.960.030.0104.9714.73
2018 (5)12.858.61-2.260-7.3900.01-92.3110.5401.58-92.650.0904.14-93.816.07193.245.14424.498.825.250.03-25.091.496.57
2017 (4)8.07-14.15-12.730-1.1200.130-4.66021.5137.53-0.38066.8440.822.07-54.610.98104.178.3810.410.0433.3385.85-26.02
2016 (3)9.4-26.16-21.3904.450-1.090-11.99015.64179.29-0.03047.47184.884.56-22.840.48-85.597.594.830.03-25.0116.05-3.28
2015 (2)12.7315.31-5.470-9.760-0.107.26-36.435.6-9.24-0.17016.66-5.735.915.543.330.07.243.870.040.0119.9812.37
2014 (1)11.0438.170.380-20.2700.06011.4206.17-55.61-0.59017.67-57.625.616.913.33-16.126.974.650.040.0106.7742.58
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)4.02-12.61-9.461.76106.66133.52-3.36-112.43-70.56-0.7-350.0-404.355.78126.47813.580.16-99.37-94.98-0.51-112.5-155.01.31-99.42-95.711.9928.39184.291.17-36.0780.03.575.013.330.010.00.084.63-3.59-27.38
24Q2 (19)4.636.0992.47-26.44-796.27-63.8227.04909.58115.460.28137.84173.68-21.84-5179.07-58.8425.352143.3685.44-0.2441.46-182.76224.731920.6261.281.5540.9184.521.8342.97258.823.47.5920.570.010.00.087.7915.5822.68
24Q1 (18)3.38-2.3138.52-2.958.180.63-3.34-5666.67-121.9-0.74-187.0612.940.4372.0103.361.13-55.51-90.86-0.41-612.535.9411.12-53.59-91.651.1-9.0911.111.28220.0-26.013.16-1.8625.40.010.00.075.96-20.3132.61
23Q4 (17)3.46-22.078.12-3.2138.8645.780.06103.05102.960.85269.572225.00.25130.86109.192.54-20.38-62.70.08140.0-27.2723.96-21.5-62.981.2172.86-34.240.4-38.46-80.493.222.2221.510.010.00.095.32-18.2140.29
23Q3 (16)4.4485.77-31.48-5.2567.47-650.0-1.97-115.7-451.790.23160.53187.5-0.8194.11-114.013.19-76.6657.92-0.2-168.9713.0430.53-78.0972.580.7-16.67-71.310.6527.45-65.973.1511.726.510.010.00.0116.5462.86-20.69
23Q2 (15)2.39-2.05-40.84-16.14-5.98-3264.7112.55-17.7365.33-0.3855.2975.0-13.75-7.51-402.213.6710.516113.640.29145.31514.29139.354.657557.780.84-15.15-74.930.51-70.52-72.282.8211.916.530.010.00.071.5624.93-24.37
23Q1 (14)2.44-23.75-46.02-15.23-157.26-9058.8215.25851.233212.24-0.85-2025.0-165.89-12.79-370.22-372.7112.3781.64152.45-0.64-681.82-326.67133.15105.69173.640.99-46.2-40.721.73-15.61-6.992.52-4.9113.00.010.00.057.28-15.7-48.05
22Q4 (13)3.2-50.62-25.75-5.92-745.71-26.23-2.03-462.5-127.25-0.04-150.066.67-2.72-147.06-615.796.81237.1324.040.11147.83650.064.73265.9718.971.84-24.595.142.057.33-20.542.656.4319.370.010.00.067.94-53.76-24.18
22Q3 (12)6.4860.4131.43-0.7-237.2588.030.56111.84135.220.08105.26108.995.7827.03289.512.02818.18-45.99-0.23-228.57-360.017.69872.05-55.352.44-27.1669.441.913.8178.282.492.8911.660.010.00.0146.9455.30
22Q2 (11)4.04-10.6235.120.51200.0-82.89-4.73-865.3144.02-1.52-217.83-341.274.55-2.99-23.790.22-95.51-82.54-0.0753.3375.861.82-96.26-88.353.35100.611066.671.84-1.08-77.172.428.5210.00.010.00.094.61-14.18224.98
22Q1 (10)4.524.87258.730.17103.62-96.49-0.49-106.5896.31.291175.0490.914.691334.21-23.114.9-10.752233.33-0.15-650.040.048.66-10.571737.471.67-4.57421.881.86-27.91-15.842.230.451.360.010.00.0110.2423.03286.73
21Q4 (9)4.3153.9356.16-4.6919.83-266.97.45568.55530.64-0.1286.52-157.14-0.3887.54-106.825.4946.791383.78-0.0260.0-200.054.4137.341066.151.7521.53316.672.58205.742966.672.22-0.45-1.770.010.00.089.600-29.23
21Q3 (8)2.8-6.35-8.5-5.85-296.31-154.35-1.5981.18-153.18-0.89-241.27-990.0-3.05-151.09-501.323.74196.831396.0-0.0582.7637.539.62153.751145.611.444700.0380.0-2.44-130.27-220.22.231.36-3.040.010.00.00.00-100.0-100.0
21Q2 (7)2.99137.386.882.98-38.43265.56-8.4536.27-576.00.63290.9180.05.97-2.133085.01.26500.0129.09-0.29-16.0-52.6315.61489.59110.070.03-90.62-92.318.06264.71510.612.20.0-6.380.010.00.029.112.13-33.04
21Q1 (6)1.26-54.35-1.564.8472.241129.79-13.26-666.47-1478.57-0.33-257.1470.86.19.52653.090.21-43.242000.0-0.25-1350.0-2400.02.65-43.242050.320.32-23.81-40.742.212555.567266.672.2-2.65-7.170.010.00.028.51-77.48-46.33
20Q4 (5)2.76-9.8-21.812.81222.17251.08-1.73-157.86-592.00.21110.0-8.75.57632.89233.530.3748.0-59.340.02125.0-88.894.6746.69-52.730.4240.0-50.59-0.09-104.43-120.02.26-1.74-5.830.010.00.0126.6179.562.58
20Q3 (4)3.0691.250.0-2.3-27.780.02.99339.20.00.1-71.430.00.76480.00.00.25-54.550.0-0.0857.890.03.18-57.210.00.3-23.080.02.0353.790.02.3-2.130.00.010.00.070.5162.170.0
20Q2 (3)1.625.00.0-1.8-282.980.0-1.25-48.810.00.35130.970.0-0.2-124.690.00.555400.00.0-0.19-1800.00.07.435935.140.00.39-27.780.01.324300.00.02.35-0.840.00.010.00.043.48-18.140.0
20Q1 (2)1.28-63.740.0-0.4774.730.0-0.84-236.00.0-1.13-591.30.00.81-51.50.00.01-98.90.0-0.01-105.560.00.12-98.750.00.54-36.470.00.03-93.330.02.37-1.250.00.010.00.053.11-56.970.0
19Q4 (1)3.530.00.0-1.860.00.0-0.250.00.00.230.00.01.670.00.00.910.00.00.180.00.09.870.00.00.850.00.00.450.00.02.40.00.00.010.00.0123.430.00.0

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