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)2.33-0.43-2.450-0.890-0.030-0.1201.02229.03-0.0204.73187.261.5721.711.3213.790.8514.860.06200.0104.48-14.27
2022 (9)2.3414.15-0.620-0.8300.020.01.72-14.430.313000.0-0.0201.652468.521.2930.31.1658.90.74-9.760.02100.0121.88-7.26
2021 (8)2.0518.5-0.040-0.8100.020.02.0134.00.01-96.55000.06-96.730.998.790.732.820.825.130.010.0131.4113.94
2020 (7)1.7394.38-0.230-0.1600.0201.5435.710.29-40.82-0.0201.96-48.090.9116.670.7112.70.7821.880.010.0115.3365.87
2019 (6)0.89-21.93-0.6100.180-0.0400.2800.49-53.77-0.0303.78-59.610.782.630.6312.50.64540.00.010.069.53-59.14
2018 (5)1.1486.89-1.250-1.5100.030-0.1101.06-32.48-0.1809.35-40.940.7620.630.5621.740.111.110.010.0170.1556.2
2017 (4)0.61-62.35-1.6202.09397.6200-1.0101.5768.82-0.06015.8352.990.63-3.080.46-14.810.0980.00.010108.93-60.33
2016 (3)1.620-0.8900.420000.7300.930-0.06010.3400.6500.5400.05000274.580
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)0.06-93.94-94.87-0.24-300.0-300.00.07153.85136.84-0.02-140.0-300.0-0.18-119.35-113.950.23666.6776.920100.0100.03.44606.9949.380.6414.2952.380.513.6438.890.234.550.00.020.00.08.00-94.51-95.83
24Q2 (19)0.991514.2954.69-0.06-106.2582.35-0.13-8.3369.770.05150.0350.00.934.49210.00.03-25.0-91.43-0.0200.00.49-30.97-92.560.5627.2747.370.4425.7129.410.220.010.00.020.0100.0145.591327.125.11
24Q1 (18)-0.07-109.7265.00.96323.26153.33-0.1272.73-175.00.02200.0300.00.89206.9144.50.04-63.64-90.700-100.00.71-63.32-92.010.444.7625.710.352.9420.690.22-4.3515.790.020.0100.0-11.86-109.7270.93
23Q4 (17)0.72-38.46-42.4-0.43-458.33-48.28-0.44-131.580.0-0.02-300.0-300.00.29-77.52-69.790.11-15.38-26.670100.001.92-16.57-36.030.420.082.610.34-5.5670.00.230.021.050.020.0100.0122.03-36.38-60.95
23Q3 (16)1.1782.81101.720.12135.29180.0-0.1955.815.00.01150.0133.331.29330.0200.00.13-62.860.0-0.0150.002.30-64.77-13.30.4210.5331.250.365.885.880.2315.027.780.02100.00191.8064.8371.96
23Q2 (15)0.64420.0-20.99-0.3481.11-580.0-0.43-368.75-48.28-0.02-100.000.3115.0-60.530.35-18.63400.0-0.02-300.006.54-25.912942.060.388.57-5.00.3417.243.030.25.265.260.010.00116.36385.09-25.3
23Q1 (14)-0.2-116.035.48-1.8-520.69-1284.620.16136.3660.0-0.01-200.0-133.33-2.0-308.33-354.550.43186.674200.00.010150.08.83193.733705.540.3552.170.00.2945.03.570.190.00.00.010.00-40.82-113.0638.12
22Q4 (13)1.25115.52-7.41-0.29-93.33-220.83-0.44-120.045.00.01133.33-66.670.96123.26-39.620.1515.381400.00003.0113.071183.570.23-28.12-42.50.2-41.18-35.480.195.56-5.00.0100312.50180.1718.06
22Q3 (12)0.58-28.4114.81-0.15-200.044.44-0.231.03-100.0-0.030-50.00.43-43.4200.131200.000002.661136.200.32-20.077.780.343.03183.330.18-5.26-10.0000111.54-28.432.19
22Q2 (11)0.81361.2976.09-0.0561.540-0.29-390.0-163.640-100.0-100.00.76272.7365.220.010.000100.000.22-7.3100.414.2990.480.3317.86135.710.190.0-9.52000155.77336.1718.52
22Q1 (10)-0.31-122.96-933.33-0.13-154.1700.1112.5-47.370.030.0175.0-0.44-127.67-1366.670.010.00-0.02000.23-0.9300.35-12.575.00.28-9.6886.670.19-5.0-9.52000-65.96-124.92-691.49
21Q4 (9)1.35400.0164.710.24188.89700.0-0.8-700.0-290.480.03250.0250.01.590238.30.010-66.670000.230-69.240.4122.2253.850.31158.3340.910.20.0-4.76000264.71213.73123.18
21Q3 (8)0.27-41.3-57.14-0.270-350.0-0.19.0967.74-0.02-140.00.00-100.0-100.000-100.0000-0.000-100.00.18-14.29-37.930.12-14.29-47.830.2-4.760.000084.38-35.8-42.41
21Q2 (7)0.461633.33-6.1200100.0-0.11-157.8915.380.05225.066.670.461633.3324.3200-100.000100.0-0.000-100.00.215.010.530.14-6.6716.670.210.010.53000131.431677.14-16.85
21Q1 (6)-0.03-105.88-130.00100.0100.00.19-54.76246.15-0.04-100.0-233.33-0.03-106.38-133.330-100.0-100.000100.0-0.00-100.0-100.00.2-23.0817.650.15-31.827.140.210.016.67000-8.33-107.03-126.67
20Q4 (5)0.51-19.051375.0-0.0433.33-100.00.42235.48423.08-0.020.033.330.47-17.54883.330.03-50.050.00000.76-49.3731.730.26-10.3436.840.22-4.3537.50.215.023.53000118.60-19.051078.49
20Q3 (4)0.6328.570.0-0.0650.00.0-0.31-138.460.0-0.02-166.670.00.5754.050.00.06-45.450.00100.00.01.50-51.740.00.2952.630.00.2391.670.00.25.260.0000.0146.51-7.310.0
20Q2 (3)0.49390.00.0-0.12-1100.00.0-0.130.00.00.030.00.00.37311.110.00.1122.220.0-0.010.00.03.1215.640.00.1911.760.00.12-14.290.00.195.560.0000.0158.06405.810.0
20Q1 (2)0.1350.00.0-0.0150.00.0-0.130.00.00.03200.00.00.09250.00.00.09350.00.0-0.0100.02.69366.170.00.17-10.530.00.14-12.50.00.185.880.0000.031.25357.810.0
19Q4 (1)-0.040.00.0-0.020.00.0-0.130.00.0-0.030.00.0-0.060.00.00.020.00.000.00.00.580.00.00.190.00.00.160.00.00.170.00.000.00.0-12.120.00.0

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