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)38.7260.53-9.730-28.35012.93175.1128.9968.5511.5595.43-0.1502.9551.1627.9185.222.2636.8212.511.212.2928.65104.4831.73
2022 (9)24.12-46.63-6.920-17.2404.7-20.3417.2-46.255.91-52.61-0.101.95-62.815.07206.9216.27191.5812.360.91.78-18.7279.32-64.86
2021 (8)45.19-6.73-13.190-44.7405.9-63.132.0-44.4512.47-27.42-0.105.25-35.654.91172.785.5840.9112.2512.392.19-35.59225.72-14.93
2020 (7)48.4534507.149.160-18.05015.99057.61017.1831.15-0.2708.1677.871.8-92.643.96-78.8710.90.093.411.84265.3361817.6
2019 (6)0.140-27.99024.62-37.86-5.370-27.85013.171.24-2.0604.5969.0924.454.2218.74-10.4210.8921.03.04-31.530.430
2018 (5)-47.8607.21039.62204.53-25.210-40.6507.65-55.42002.71-56.4423.46-15.3120.9219.689.09.494.44-1.77-139.290
2017 (4)10.3-77.28-38.16013.010-5.710-27.86017.16-34.75006.23-35.2527.71.6117.48-16.088.2225.694.52-43.8534.08-73.37
2016 (3)45.3488.52-31.640-3.6307.28106.8213.7026.385.08009.6282.0527.2626.5620.832.666.5411.798.05-9.04128.0186.24
2015 (2)24.050-38.1602.44-96.743.520-14.11014.2195.73005.2981.521.5448.1420.298.395.85-21.168.85-20.7768.730
2014 (1)-57.50-21.65074.90-14.450-79.1507.2614.51002.916.0714.5415.0318.7246.717.4211.7511.17-27.75-154.110
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)-17.8314.69-13.78-7.44-655.22-985.7119.46-32.76-19.823.9627.33820.0-25.27-29.19-70.47.49362.35198.41-0.0175.080.08.67371.07244.694.29-31.03-27.782.45-57.09-62.883.270.313.150.643.2325.49-280.35-28.64-83.92
24Q2 (19)-20.915.76-29.891.34-52.14136.6128.941612.43106.713.11308.7221.96-19.5611.130.961.62-11.96-51.35-0.04-300.0-33.331.845.79-47.276.22-19.12-26.045.71-28.98-24.273.260.934.820.62-10.145.08-217.94-5.06-52.24
24Q1 (18)-24.81-122.2439.612.8167.31201.451.69101.92-92.16-1.49-146.86-134.73-22.01-120.4949.791.84-43.21-25.51-0.0183.3350.01.74-48.24-29.987.698.3119.048.04198.8847.793.230.946.60.69-10.3968.29-207.44-112.3855.16
23Q4 (17)111.57812.0180.75-4.16-595.24-43.94-88.18-463.33-683.133.18678.1850.0107.41824.28191.483.2429.0843.36-0.06-20.0-100.03.3633.6233.227.119.5347.922.69-59.245.913.20.954.580.7750.9854.01675.231199.0157.14
23Q3 (16)-15.672.61-468.710.84122.95137.6724.2773.36362.95-0.55-121.57-358.33-14.8324.91-834.162.51-24.6230.05-0.05-66.67-150.02.52-27.946.295.94-29.3748.876.6-12.4715.383.171.932.590.51-13.5615.91-152.43-6.48-431.76
23Q2 (15)-16.0960.83-67.26-3.66-32.61-306.6714.0-35.06100.572.55-40.56377.17-19.7554.95-87.743.3334.82236.36-0.03-50.025.03.4940.48159.478.4130.1959.587.5438.625.883.112.640.320.5943.922.92-143.1569.06-42.41
23Q1 (14)-41.08-203.37-300.78-2.764.5-206.6721.56291.47676.474.29102.3662.5-43.84-218.97-293.182.479.29238.36-0.0233.33-100.02.48-1.5296.326.4634.58539.65.44114.17167.983.03-0.98-2.260.41-18.010.81-462.61-171.01-148.23
22Q4 (13)39.74835.06-22.76-2.89-29.6-13.78-11.26-21.9973.672.121866.6766.9336.851724.26-24.662.2617.112.44-0.03-50.057.142.526.61-6.924.820.318.522.54-55.5936.563.06-0.97-2.240.513.64-39.02651.481317.92-26.43
22Q3 (12)4.25144.18-78.1-2.23-147.7848.62-9.23-232.2312.18-0.1286.9691.672.02119.2-86.61.9394.95-52.7-0.0250.033.332.3775.9-66.983.99-24.2952.875.72-4.51146.553.09-0.320.320.44-8.337.3245.95145.71-86.25
22Q2 (11)-9.626.15-48.69-0.90.063.116.98286.63-48.37-0.92-134.85-140.0-10.525.65-18.070.9935.62-61.92-0.04-300.0-300.01.356.3-69.135.27421.78723.445.99195.0747.93.10.01.640.4829.73-4.0-100.5246.06-18.08
22Q1 (10)-10.25-119.9246.61-0.964.5776.74-3.7491.2624.92.64107.87-29.79-11.15-122.851.670.73-63.68-80.69-0.0185.7101.27-53.3-84.41.01-75.06142.262.039.14176.63.1-0.963.680.37-54.88-19.57-186.36-121.0592.23
21Q4 (9)51.45165.07175.43-2.5441.4737.13-42.77-306.95-65.581.27188.19807.1448.91224.55234.082.01-50.74-44.32-0.07-133.33-133.332.71-62.17-54.64.0555.171720.01.86-19.8367.573.131.629.440.82100.032.26885.54165.07117.59
21Q3 (8)19.41400.0-61.23-4.34-77.870.69-10.51-177.7464.18-1.44-162.61-152.5515.07269.14-67.024.0856.9210.57-0.03-200.040.07.1764.42-5.632.61307.81569.232.32-42.722209.093.080.9811.590.41-18.0-65.55334.08492.43-74.37
21Q2 (7)-6.4766.3-87.54-2.4436.9550.6113.52371.49-4.722.3-38.83-39.79-8.9161.38-6.22.6-31.22-42.22-0.01083.334.36-46.3-56.240.64126.78-59.494.05252.8366.673.052.0115.530.58.7-36.71-85.1396.45-44.6
21Q1 (6)-19.2-202.78-14.01-3.874.21-117.19-4.9880.72-121.723.762585.71-59.96-23.07-257.58-506.883.784.71-29.610100.0100.08.1235.93-15.12-2.39-856.0-3514.29-2.65-338.74-600.02.994.5513.260.46-25.81-41.77-2400.00-689.72-464.37
20Q4 (5)18.68-62.68298.29-4.047.5511.79-25.8311.96-1966.40.14-94.89151.8514.64-67.9613209.093.61-2.171.69-0.0340.0-102.195.97-21.3733.86-0.25-164.1-103.371.111109.09-74.132.863.622.510.62-47.9-38.61406.97-68.78602.0
20Q3 (4)50.061551.010.0-4.3711.540.0-29.34-306.770.02.74-28.270.045.69644.580.03.69-18.00.0-0.0516.670.07.59-23.750.00.39-75.320.0-0.11-104.530.02.764.550.01.1950.630.01303.652314.310.0
20Q2 (3)-3.4579.510.0-4.94-121.950.014.19-38.120.03.82-59.320.0-8.39-247.970.04.5-16.20.0-0.0653.850.09.964.160.01.582157.140.02.43358.490.02.640.00.00.790.00.0-58.8786.160.0
20Q1 (2)-16.84-459.060.022.51591.480.022.931934.40.09.393577.780.05.675054.550.05.3751.270.0-0.13-109.490.09.56114.370.00.07-99.060.00.53-87.650.02.64-5.380.00.79-21.780.0-425.25-833.540.0
19Q4 (1)4.690.00.0-4.580.00.0-1.250.00.0-0.270.00.00.110.00.03.550.00.01.370.00.04.460.00.07.410.00.04.290.00.02.790.00.01.010.00.057.970.00.0

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