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)23.83-4.18-6.40-21.0500.08017.4382.518.78-14.17009.31-19.325.115.143.515.1322.843.120.1721.4389.89-8.45
2022 (9)24.8717.64-15.320-16.860-0.2209.55-1.1410.23-7.920011.54-18.614.86257.353.04850.022.155.480.1427.2798.18-0.47
2021 (8)21.14-34.75-11.480-6.390-0.6509.66-27.811.11-34.880014.18-21.321.36-88.910.32-23.8121.012.720.1110.098.65-41.69
2020 (7)32.40-19.020-11.20-2.02013.38017.0600018.02012.2600.42018.6300.10169.190
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)6.8217.5943.58-4.51-58.25-130.1-4.3558.33-11.83-0.18-260.0-260.02.31-21.69-17.24.151.29144.0500016.5750.62141.880.99-43.75-18.850.63-52.99-24.15.61-1.23-2.260.050.025.0108.4332.1750.88
24Q2 (19)5.814.4-6.3-2.85-143.59-17.28-10.44-192.14-56.29-0.0537.5-266.672.95-24.36-21.542.7117.838.8400011.0011.714.241.7624.8269.231.3442.55109.385.68-1.56-0.70.050.025.082.049.38-15.18
24Q1 (18)5.07-19.4-23.3-1.17-213.5961.5111.33288.52352.9-0.08-100.0-33.333.9-46.729.242.336.9-21.50009.8541.01-25.741.41-0.7-1.40.94-10.48-3.095.770.522.490.05-16.6725.075.00-18.32-24.66
23Q4 (17)6.2932.42-8.711.03152.55133.12-6.01-54.5-77.81-0.0420.0-33.337.32162.3793.651.680.0-35.630006.981.95-40.151.4216.39111.941.0526.51183.785.740.01.950.0650.050.091.8227.78-19.5
23Q3 (16)4.75-23.26-44.51-1.9619.3425.76-3.8941.7743.13-0.05-266.6758.332.79-25.8-52.871.68-32.53-28.510006.85-35.09-34.191.2217.3122.00.8329.6940.685.740.352.870.040.00.071.86-25.7-47.87
23Q2 (15)6.19-6.35160.08-2.4320.0724.77-6.68-49.11-273.180.03150.0250.03.765.32542.352.49-15.02-11.3900010.55-20.42-18.031.04-27.27-34.180.64-34.02-43.365.721.64.190.040.00.096.72-2.84170.65
23Q1 (14)6.61-4.0624.95-3.042.2552.05-4.48-32.54-43.59-0.06-100.0-20.03.57-5.56440.02.9312.2618.6200013.2613.6317.231.43113.43-10.620.97162.163.195.630.03.110.040.033.3399.55-12.7321.0
22Q4 (13)6.89-19.510-3.11-17.80-3.3850.580-0.0375.003.78-36.1502.6111.06000011.6712.1100.67-33.000.37-37.2905.630.900.040.00114.07-17.240
22Q3 (12)8.56259.660-2.6418.270-6.84-282.120-0.12-500.005.92796.4702.35-16.37000010.41-19.1501.0-36.7100.59-47.7905.581.6400.040.00137.84285.730
22Q2 (11)2.38-55.010-3.2349.050-1.7942.630-0.0260.00-0.8519.0502.8113.77000012.8713.8201.58-1.2501.1320.2105.490.5500.0433.33035.74-56.560
22Q1 (10)5.2900-6.3400-3.1200-0.0500-1.05002.470000011.31001.6000.94005.46000.030082.2700

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