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)5.417.65-0.160-1.500.0305.2481.940.24-36.840.01-91.671.00-26.450.85-58.131.33-41.671.2112.040.2578.57193.5547.59
2022 (9)4.59818.0-1.710-0.670-0.0802.8800.38-57.30.12500.01.36-61.672.03-8.972.2812.321.0821.350.14250.0131.14676.37
2021 (8)0.5-85.96-0.930-1.4100.070-0.4300.8914.10.0203.55-3.42.2316.152.032.010.8912.660.04-42.8616.89-86.48
2020 (7)3.5621.92-1.0300.140-0.2402.5300.78-40.91-0.4603.68-38.091.9214.291.99-4.780.790.00.070.0124.9126.2
2019 (6)2.921.74-3.230-0.4700.20-0.3101.3223.36-1.2805.9440.811.68-6.672.098.290.795.330.070.098.98-5.16
2018 (5)2.87-18.7-1.440-0.190-0.1901.43-46.441.0738.96-0.0104.2224.321.8-12.21.9318.40.754.170.07-12.5104.36-28.16
2017 (4)3.5334.73-0.860-2.560-0.0602.6718.670.77-7.23-0.0303.40-8.332.05135.631.6387.360.72-12.20.08-20.0145.27-0.75
2016 (3)2.6221.86-0.370-0.5900.12500.02.2590.680.83-10.750.05-61.543.70-4.580.8700.871142.860.821.230.1-16.67146.37-31.92
2015 (2)2.15207.14-0.9700.27-57.810.02-66.671.18807.690.9397.870.1303.88116.45-0.0100.07600.00.81-10.990.120.0215.00219.43
2014 (1)0.70-0.5700.6400.060.00.1300.47-55.24-0.0301.79-49.720.0100.0100.91-11.650.12-20.067.310
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
24Q2 (20)0.68580.0-72.24-0.34-112.5-750.00.49184.48406.250.08214.29500.00.34666.67-85.890.08-20.0100.0-0.23-666.67-1250.01.26-31.1888.070.58176.19176.190.32433.33-56.760.280.0-9.680.050.0-16.67104.62308.0-52.6
24Q1 (19)0.1-89.69-89.9-0.16-633.33-23.08-0.58-383.33-176.19-0.07-800.0-450.0-0.06-106.0-106.980.125.025.0-0.030-200.01.8228.1939.830.2110.5323.530.06-64.71-62.50.28-3.45-9.680.05-16.67-28.5725.64-86.25-86.01
23Q4 (18)0.97-2.02-41.210.03200.0101.53-0.1288.24-114.460.010.0-85.711.04.17422.580.08166.67-38.4600100.01.42194.66-25.210.19-34.48-59.570.17-32.0-52.780.29-3.33-3.330.060.0-33.33186.5414.94-15.21
23Q3 (17)0.99-59.590.0-0.0325.0-106.12-1.02-537.514.290.01150.0108.330.96-60.17-35.140.03-25.0-70.00-100.0100.00.48-27.66-60.430.2938.1-43.140.25-66.22-65.280.3-3.230.00.060.050.0162.30-26.4773.77
23Q2 (16)2.45147.4794.44-0.0469.23-108.7-0.1623.8120.0-0.02-200.066.672.41180.2340.120.04-50.0-60.00.02300.000.67-48.83-56.730.2123.53-58.00.74362.5-6.330.310.029.170.06-14.29500.0220.7220.3982.18
23Q1 (15)0.99-40.045.59-0.1393.3781.69-0.21-125.3-110.00.02-71.43-33.330.86377.422966.670.08-38.4660.0-0.0175.0-105.561.31-31.4366.790.17-63.83-69.090.16-55.56-60.980.313.3329.170.07-22.22600.0183.33-16.6777.94
22Q4 (14)1.6566.67120.0-1.96-500.0-1125.00.83169.751760.00.07158.33250.0-0.31-120.95-152.540.1330.0-27.78-0.04-300.0-300.01.9055.89-34.020.47-7.84-18.970.36-50.0-25.00.30.025.00.09125.0800.0220.00135.56114.13
22Q3 (13)0.99-21.43375.00.496.52406.25-1.19-495.026.54-0.12-100.0-71.431.48-13.95384.620.10.0-33.33-0.010-133.331.22-20.88-43.020.512.0-28.170.72-8.869.090.325.030.430.04300.0300.093.40-22.91333.49
22Q2 (12)1.2685.291160.00.46164.79239.39-0.2-100.0-385.71-0.06-300.0-166.671.725833.33847.830.1100.0-70.590-100.0-100.01.5497.22-71.130.5-9.09-5.660.7992.6864.580.240.014.290.010.00.0121.1517.59748.08
22Q1 (11)0.68-9.336700.0-0.71-343.75-162.96-0.1-100.0-150.00.0350.0-25.0-0.03-105.0888.460.05-72.22-77.270.18800.0550.00.78-72.87-80.620.55-5.1737.50.41-14.580.00.240.020.00.010.00.0103.030.286287.88
21Q4 (10)0.75308.3313.64-0.160.00-0.0596.91-150.00.02128.57120.00.59213.46-10.610.1820.020.00.02-33.33120.02.8834.620.770.58-18.3113.730.48-27.2760.00.244.3520.00.010.0-50.0102.74356.85-19.05
21Q3 (9)-0.36-460.0-124.83-0.1651.5227.27-1.62-2414.29-440.0-0.07-177.78-600.0-0.52-126.09-142.280.15-55.8887.50.03200.0125.02.14-59.9257.230.7133.961.430.6637.513.790.239.5215.00.010.0-50.0-40.00-380.0-122.07
21Q2 (8)0.1900.066.67-0.33-22.2210.810.07-65.0133.330.09125.0190.0-0.2311.5425.810.3454.5525.930.01125.0107.695.3532.4322.560.5332.5-32.050.4817.07-45.450.215.05.00.010.0-50.014.29785.71161.9
21Q1 (7)0.01-98.48-99.28-0.27037.210.21100.0-70.150.04140.0300.0-0.26-139.39-127.080.2246.67-21.43-0.0460.063.644.0441.02-43.630.4-21.57671.430.4136.6778.260.20.00.00.01-50.0-50.01.61-98.73-99.48
20Q4 (6)0.66-54.48-34.00100.0100.0-0.0293.3395.83-0.1-900.0-350.00.66-46.341042.860.1587.5-81.01-0.116.67-147.622.86110.04-80.760.51-27.144.080.3-48.28-21.050.20.0-9.090.020.0-33.33126.92-29.97-20.04
20Q3 (5)1.452316.6751.04-0.2240.5486.08-0.3-42.8640.0-0.0190.0-106.671.23496.77298.390.08-70.3733.33-0.127.6990.621.36-68.7624.470.7-10.2648.940.58-34.09-29.270.20.011.110.020.0100.0181.253222.9290.69
20Q2 (4)0.06-95.680.0-0.3713.950.0-0.21-131.340.0-0.1-400.00.0-0.31-132.290.00.27-3.570.0-0.13-18.180.04.36-39.090.00.781214.290.00.88282.610.00.20.00.00.020.00.05.45-98.230.0
20Q1 (3)1.3939.00.0-0.4359.810.00.67239.580.0-0.02-150.00.00.961471.430.00.28-64.560.0-0.11-152.380.07.16-51.870.0-0.07-114.290.00.23-39.470.00.2-9.090.00.02-33.330.0308.8994.60.0
19Q4 (2)1.04.170.0-1.0732.280.0-0.484.00.00.04-73.330.0-0.0788.710.00.791216.670.00.21116.410.014.881258.820.00.494.260.00.38-53.660.00.2222.220.00.03200.00.0158.7367.00.0
19Q3 (1)0.960.00.0-1.580.00.0-0.50.00.00.150.00.0-0.620.00.00.060.00.0-1.280.00.01.090.00.00.470.00.00.820.00.00.180.00.00.010.00.095.050.00.0

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