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)4.230-0.040-1.050-0.1404.1900.69-70.64-0.0302.60-64.37-2.170-2.1601.53.450.04-33.330.000
2022 (9)-0.460-0.30-2.680-0.210-0.7602.35197.47-0.207.29283.86-0.9600.4-78.611.45-7.640.06-33.33-24.080
2021 (8)0.44-92.06-1.540-0.170-0.170-1.100.7925.4-0.0401.9017.291.8301.8701.57-24.880.0950.012.460
2020 (7)5.540-0.750-1.2200.304.7900.63-33.680.1101.62-7.86-2.790-2.5402.09-34.890.0620.00.000
2019 (6)-1.60-0.890-1.520-0.080-2.4900.95-63.46-0.0501.76-54.13-4.930-3.6703.2110.690.05-28.570.000
2018 (5)-4.480-3.480-0.0800.01-96.15-7.9602.6-13.04-0.0803.83-1.78-3.90-3.2902.910.690.07-50.00.000
2017 (4)0.52-94.35-0.970-7.0400.264.0-0.4502.99-32.35-0.103.90-26.18-0.7500.54-74.772.623.560.14-22.2215.76-91.69
2016 (3)9.2-8.46-4.880-1.0500.2504.32-30.994.42-2.21-0.2505.28-4.552.98-58.952.14-71.662.5322.220.18200.0189.6982.71
2015 (2)10.0555.33-3.790-4.110-1.806.2628.284.52195.42-0.2105.54160.267.26-2.557.554.142.075.080.060.0103.8248.91
2014 (1)6.47-55.62-1.590-4.3100.2804.88-62.111.53-15.93-0.0602.13-23.137.4544.947.2540.51.97-2.480.06-14.2969.72-65.33
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)0.15113.27-90.261.869400.06100.0-0.69-263.169.210.32900.0255.562.01274.7828.030.1137.5-63.33-0.0150.00.01.1930.93-70.14-0.2-233.3342.86-0.44-233.33-466.670.42.568.110.0100.00.00100.0-100.0
24Q2 (19)-1.13-145.65-181.88-0.0266.6788.89-0.1942.42-226.67-0.04-300.087.5-1.15-121.15-195.830.08100.0-80.95-0.020-100.00.9177.65-87.06-0.0662.588.680.33120.0162.260.390.05.4100-100.0-156.94-84.240
24Q1 (18)-0.46-130.26-119.05-0.06-116.2277.78-0.3348.44-265.00.02-90.0-50.0-0.52-127.51-8.330.04113.33-84.620000.51113.25-89.43-0.16-128.5786.890.15125.42113.040.390.05.410-100.0-100.0-85.1900
23Q4 (17)1.52-1.3253.490.371133.33223.33-0.6415.79-8.470.2122.22266.671.8920.381353.85-0.3-200.0-132.970100.00-3.88-196.9-126.07-0.0780.091.67-0.59-591.6719.180.395.415.410.010.0-50.00.00-100.00
23Q3 (16)1.5411.59710.530.03116.67102.42-0.76-606.67-33.330.09128.12131.031.5730.83249.520.3-28.57-73.45-0.010.050.04.00-43.24-75.72-0.3533.967.890.12122.64-7.690.370.00.00.010.0-50.0308.000742.95
23Q2 (15)1.38757.14200.0-0.1833.33-108.910.15-25.0109.43-0.32-900.0-328.571.2350.087.50.4261.54250.0-0.01093.337.0545.01462.0-0.5356.56-340.91-0.5353.91-171.620.370.02.780.010.00.00.000100.0
23Q1 (14)-0.21-148.84-170.0-0.2710.065.380.2133.9150.00.04133.33-69.23-0.48-469.230.00.26-71.4330.000100.04.86-67.32135.21-1.22-45.24-4166.67-1.15-57.53-542.310.370.02.780.01-50.00.00.000-100.0
22Q4 (13)0.43126.3272.0-0.375.8162.96-0.59-3.51-521.43-0.1258.6236.840.13112.38123.210.91-19.47313.640100.0014.87-9.73749.58-0.84-121.05-182.35-0.73-661.54-212.310.370.0-2.630.020.00.00.00-100.0-100.0
22Q3 (12)0.19113.77124.68-1.24-161.39-235.14-0.5764.15-2950.0-0.29-307.1417.14-1.05-264.067.891.13841.67318.52-0.0286.6750.016.471213.67547.3-0.38-272.73-186.360.13-82.43-84.880.372.78-2.630.02100.00.036.54129.39159.79
22Q2 (11)-1.38-560.0-253.852.02358.971018.18-1.59-2087.5-488.890.147.69-41.670.64233.33204.920.12-40.09.09-0.15-650.0-1400.01.25-39.3110.570.22633.33-47.620.74184.6280.490.360.0-14.290.010.0-66.67-124.32-361.08-174.15
22Q1 (10)0.320.0-77.78-0.783.7-457.140.08-42.86214.290.13168.420.0-0.4814.29-139.670.2-9.095.26-0.020-200.02.0718.05-5.280.03-97.06160.00.26-60.0620.00.36-5.26-7.690.01-50.0-50.047.62100.0-87.3
21Q4 (9)0.25132.47-77.06-0.81-118.92-331.430.14600.0129.79-0.1945.71-179.17-0.5650.88-138.890.22-18.52200.00100.0100.01.75-31.22176.531.02131.82312.50.65-24.42198.480.380.0-17.390.020.00.023.81138.960
21Q3 (8)-0.77-97.44-250.0-0.37-68.1871.760.02107.41118.18-0.35-245.83-483.33-1.14-86.8925.490.27145.45-52.63-0.04-300.0-33.332.54124.4-60.490.444.76188.00.86109.76228.360.38-9.52-15.560.02-33.330.0-61.11-34.760
21Q2 (7)-0.39-128.89-115.18-0.22-57.14-175.86-0.27-285.7163.510.2484.6241.18-0.61-150.41-121.330.11-42.11-8.33-0.01-150.0-112.51.13-48.01-14.10.42940.0148.280.41920.0178.850.427.69-25.00.0350.0200.0-45.35-112.09-100.88
21Q1 (6)1.3523.85-35.71-0.14-140.0-100.0-0.0785.11-177.780.13-45.83360.01.21-15.97-40.390.19186.3611.760.02200.0-75.02.18195.3945.51-0.0589.5894.68-0.0592.4292.750.39-15.22-37.10.020.0100.0375.0000
20Q4 (5)1.09595.45-20.440.35126.72450.0-0.47-327.27-1040.00.24500.0260.01.44194.1213.39-0.22-138.6-162.86-0.0233.33-200.0-2.29-135.51-191.61-0.484.030.43-0.661.491.490.462.22-36.110.020.0100.00.000-100.0
20Q3 (4)-0.22-108.560.0-1.31-551.720.0-0.1185.140.0-0.06-135.290.0-1.53-153.50.00.57375.00.0-0.03-137.50.06.44387.880.0-0.542.530.0-0.67-28.850.00.45-19.640.00.02100.00.00.00-100.00.0
20Q2 (3)2.5722.380.00.29514.290.0-0.74-922.220.00.17440.00.02.8640.890.00.12-29.410.00.080.00.01.32-11.940.0-0.877.450.0-0.5224.640.00.56-9.680.00.010.00.05140.0000.0
20Q1 (2)2.153.280.0-0.0730.00.00.0980.00.0-0.0566.670.02.0359.840.00.17-51.430.00.08300.00.01.50-39.950.0-0.94-36.230.0-0.69-2.990.00.62-13.890.00.010.00.00.00-100.00.0
19Q4 (1)1.370.00.0-0.10.00.00.050.00.0-0.150.00.01.270.00.00.350.00.00.020.00.02.500.00.0-0.690.00.0-0.670.00.00.720.00.00.010.00.02283.330.00.0

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