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)14.8813.67-18.3401.160-0.060-3.46017.0477.87-0.98029.1781.13-0.90-2.73013.410.60.6100.0131.910
2022 (9)13.0933.3-8.380-3.410-0.7204.71-58.329.58316.52-0.04016.10285.932.1134.39-16.55013.331.290.3-25.00.000
2021 (8)9.82-16.01.480-12.160-2.4011.317.592.3-38.01-0.4704.17-46.821.5707.4542.9913.166.390.417.6546.74-28.35
2020 (7)11.69-9.87-2.080-9.310-1.6609.6103.7180.98-0.9807.8519.77-0.105.2133.2512.3748.680.34112.565.23-37.68
2019 (6)12.971279.79-14.880-15.940-3.210-1.9102.05-37.5-0.0806.55285.61-0.2303.91-63.498.32186.90.16-89.74104.681589.38
2018 (5)0.940-4.090-8.2400.440-3.1503.2878.26001.7031.22-4.01010.71-57.652.9-2.031.5632.26.200
2017 (4)-21.95046.25619.28-10.370-0.62024.3-65.711.8471.962.33-25.561.2927.46-3.42025.29945.042.9617.931.18110.71-74.580
2016 (3)64.4306.43-3.02-72.74073.252818.3370.8601.072.883.1319.921.0211.19-1.1602.4202.51-14.330.56-18.841173.590
2015 (2)-13.3606.63195.980.37-91.82.51-76.99-6.7301.04-52.292.61-4.40.91-46.3-15.780-21.5702.934.270.6953.330.000
2014 (1)5.1702.24-82.384.51010.9182.757.4102.18150.572.73-24.171.70129.16-27.440-35.902.81-21.070.4550.00.000
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)3.87-57.38-17.31-6.51-30.99-47.298.35324.466523.080.05600.025.0-2.64-164.23-1115.383.79-18.84-18.32-1.990-5075.027.23-16.86-12.630.9118.189000.00.61-51.97365.223.15-3.08-4.830.0433.33-42.86101.84-48.97-31.45
24Q2 (19)9.08144.74134.02-4.97-34.32-20.92-3.72-204.92-196.12-0.0180.00.04.1141000.01886.964.674.9433.810100.0100.032.755.6134.470.77-17.2692.311.271714.29135.193.25-2.4-2.990.030.0-62.5199.5684.5104.19
24Q1 (18)3.71-26.68196.8-3.736.437.5-1.22-185.9269.5-0.0516.67-66.670.01101.32100.364.45-24.4547.84-0.02-140.097.4431.01-19.7143.620.93381.82302.170.07101.97-86.543.33-2.35-0.30.03-92.31-50.0108.16-94.66239.2
23Q4 (17)5.068.12-19.55-5.82-31.678.351.421192.31-57.1-0.06-250.0-106.98-0.76-392.31-1166.675.8926.942.970.0525.0400.038.6223.944.66-0.33-3400.0-203.12-3.55-1443.4879.893.413.02-0.580.39457.14457.142024.001262.310
23Q3 (16)4.6820.6227.52-4.42-7.54-862.07-0.13-103.3696.340.04500.0115.380.26213.04-93.884.6432.9594.140.04140.0-95.3531.1627.9598.180.01107.69-98.85-0.23-142.5923.333.31-1.195.410.07-12.50.0148.5752.0217.8
23Q2 (15)3.88210.4-12.22-4.11-2.75-332.633.87196.75331.74-0.0166.6798.63-0.2391.64-106.633.4915.95584.31-0.187.1888.2424.3512.79592.91-0.1371.74-114.940.543.8512.53.350.3-5.10.0833.3314.2997.73206.49-9.78
23Q1 (14)1.25-80.13197.66-4.037.01-140.96-4.0-220.85-166.67-0.03-103.4995.0-2.75-4483.336.463.01-47.38213.54-0.78-7900.0-1460.021.59-41.49221.19-0.46-243.75-1020.00.52102.95-43.483.34-2.623.090.06-14.29-25.031.890205.63
22Q4 (13)6.2971.391472.5-6.35-1194.83-1214.043.31193.24412.260.86430.77975.0-0.06-101.41-106.195.72139.33472.00.01-98.84-98.0436.90134.7458.350.32-63.22-33.33-17.65-5783.33-1938.543.439.242.690.070.0-30.00.00-100.0-100.0
22Q3 (12)3.67-16.9722.330.58161.05546.15-3.55-112.5741.42-0.2664.3882.314.2522.4848.082.39368.63408.510.86201.18259.2615.72347.35372.380.870.0-20.18-0.3-162.5-108.853.14-11.05-4.270.070.0-41.67126.1216.42185.44
22Q2 (11)4.42445.3192.17-0.9542.77-155.56-1.67-11.33-2.45-0.73-21.6734.823.47218.03-13.470.51-46.8841.67-0.85-1600.0-142.863.51-47.7231.120.871640.0107.140.48-47.83-81.183.538.957.620.07-12.5-30.0108.33458.85179.31
22Q1 (10)-1.28-420.0-131.07-1.66-391.23-147.76-1.5-41.5156.14-0.6-850.0-645.45-2.94-403.09-185.220.96-4.0104.26-0.05-109.844.446.721.7177.790.05-89.58112.20.92-4.1764.293.24-2.99-0.610.08-20.0-11.11-30.19-432.08-128.65
21Q4 (9)0.4-86.67-90.50.57538.46-80.68-1.0682.5162.410.08105.44107.080.97-66.2-86.451.0112.7756.250.51194.44666.676.6198.5637.350.48-55.96181.360.96-71.68-38.063.341.834.380.1-16.6711.119.09-79.42-89.55
21Q3 (8)3.030.431211.11-0.13-107.692.57-6.06-271.78-25.73-1.47-31.25-873.682.87-28.43242.080.4730.56-70.99-0.54-54.29-20.03.3324.18-73.741.09159.52-0.913.3932.9453.393.280.06.150.1220.0140.044.1813.91975.47
21Q2 (7)2.3-44.17-51.371.71355.22-23.66-1.6352.34-53.77-1.12-1118.18-25.844.0116.23-42.470.36-23.456.52-0.35-288.89-121.62.68-29.1122.960.42202.44193.332.55355.36183.333.280.616.840.111.110.038.79-63.19-66.63
21Q1 (6)4.12-2.1435.97-0.67-122.7187.84-3.42-21.28-460.660.11109.73-38.893.45-51.82239.110.47-26.56-61.79-0.090.095.633.78-21.42-67.26-0.4130.51-156.250.56-63.871.823.261.888.310.090.0-10.0105.3721.1427.28
20Q4 (5)4.211659.26-57.942.95268.57617.54-2.8241.49-112.03-1.13-694.7443.787.16454.46-24.150.64-60.49-48.8-0.0980.0-400.04.81-62.04-60.16-0.59-153.64-198.331.55-29.86-57.653.23.568.840.0980.012.586.981823.56-41.95
20Q3 (4)-0.27-105.710.0-1.75-178.120.0-4.82-354.720.00.19121.350.0-2.02-128.980.01.62604.350.0-0.45-127.780.012.68481.450.01.1344.440.02.21145.560.03.090.650.00.05-50.00.0-5.05-104.340.0
20Q2 (3)4.7356.110.02.24140.650.0-1.06-73.770.0-0.89-594.440.06.97381.050.00.23-81.30.01.62178.640.02.18-81.120.0-0.45-181.250.00.963.640.03.071.990.00.10.00.0116.2240.380.0
20Q1 (2)3.03-69.730.0-5.51-866.670.0-0.6154.140.00.18108.960.0-2.48-126.270.01.23-1.60.0-2.06-6966.670.011.55-4.370.0-0.16-126.670.00.55-84.970.03.012.380.00.125.00.082.79-44.750.0
19Q4 (1)10.010.00.0-0.570.00.0-1.330.00.0-2.010.00.09.440.00.01.250.00.00.030.00.012.080.00.00.60.00.03.660.00.02.940.00.00.080.00.0149.850.00.0

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