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)4.750-7.6501.85-61.860.440-2.902.7-4.590.12012.5148.57-1.890-1.6501.8719.110.010.02065.220
2022 (9)-0.250-2.5804.85192.17-0.320-2.8302.83-17.73008.42-26.420.82203.70.66186.961.5782.560.010-11.160
2021 (8)-3.670-1.7701.66403.03-0.370-5.4403.44278.020011.44233.270.27-83.020.23-81.890.8621.1300-336.700
2020 (7)2.71-36.83-2.1100.330-0.1800.6-77.270.9193.62-0.3503.43126.631.59-55.961.27-57.670.711.4300136.8718.36
2019 (6)4.2945.92-1.650-2.7200.0902.6434.010.47-48.35-0.4301.51-48.13.61-28.83.0-23.860.725.00.01-66.67115.6378.17
2018 (5)2.94-13.02-0.970-0.810-0.0301.97-37.460.91237.04002.92182.995.0724.573.9417.960.567.690.0350.064.90-25.5
2017 (4)3.380.0-0.2300.500.103.1529.630.27-72.16001.03-70.564.078.533.3416.380.52-10.340.02-33.3387.11-10.31
2016 (3)3.3820.28-0.950-1.680-0.0602.43-29.360.97115.56003.5077.573.75177.782.87263.290.58-14.710.030.097.13-48.15
2015 (2)2.8100.630-3.3200.16-5.883.4400.4528.57001.9719.11.3535.00.7917.910.68-10.530.03-25.0187.330
2014 (1)-1.590-0.402.81215.730.170-1.9900.3534.62001.667.861.000.6700.76-2.560.040.0-108.160
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)-1.1-232.53-182.710.5220.93-67.5-1.18-1785.71-293.330.11191.67-71.05-0.58-146.03-119.8-0.19-135.19-337.50.240100.0-3.59-135.72-359.05-1.38-137.93-1354.55-1.18-195.0-1083.330.48-4.04.350.010.000.00-100.0-100.0
24Q2 (19)0.83-70.46-21.70.4379.17112.540.07-92.31-94.85-0.12-1100.0-200.01.26-58.69153.160.54-33.33-35.7100010.06-44.13-33.8-0.58-241.18-866.67-0.4-344.44-900.00.511.1111.110.010.00754.55-0.65191.85
24Q1 (18)2.81222.9988.590.24109.38107.360.91578.95-7.14-0.01-106.2583.333.05280.47272.320.81-42.96131.4300018.00-33.58159.71-0.1783.082.11-0.0990.6288.310.45-8.16-4.260.0100759.4600
23Q4 (17)0.87-34.59-52.2-2.56-260.0-161.22-0.1936.67-733.330.16-57.89633.33-1.69-157.68-301.191.421675.032.710-100.0027.101854.5340.31-1.0-1009.09-38.89-0.96-900.0-68.420.496.526.520000.00-100.00
23Q3 (16)1.3325.4758.331.6146.65371.19-0.3-122.06-127.520.381050.0280.02.93223.631072.00.08-90.48-88.240.12001.39-90.87-83.610.11283.33-81.970.12400.0-78.180.462.220.0000229.31-11.3175.72
23Q2 (15)1.06-28.86184.8-3.43-5.21-351.321.3638.78-32.34-0.0433.3377.78-2.37-33.9-17.910.84140.052.7300100.015.19119.17180.87-0.0693.68-108.33-0.0494.81-106.350.45-4.2636.36000258.540298.56
23Q1 (14)1.49-18.13189.76-3.26-232.65-1204.00.983166.67-43.02-0.06-100.070.0-1.77-310.717.330.35-67.29-35.1900-100.06.93-64.1226.68-0.95-31.94-552.38-0.77-35.09-1640.00.472.1746.880000.000100.0
22Q4 (13)1.82116.67156.52-0.98-66.1-44.120.03-97.25-90.91-0.03-130.000.84236.0121.541.0757.35-3.600019.31128.3655.21-0.72-218.03-3700.0-0.57-203.64-416.670.460.0100.00000.00-100.0100.0
22Q3 (12)0.84167.2700.0-0.5922.37-190.771.09-45.77113.730.1155.56135.710.25112.44-50.980.6823.64-1.450100.008.4656.39-4.760.61-15.28608.330.55-12.7339.130.4639.39109.0900083.17163.870
22Q2 (11)-1.2524.7-34.41-0.76-204.032.742.0116.86148.15-0.1810.0-80.0-2.01-5.242.430.551.85-46.08-0.33-200.005.41-1.15-64.480.72242.861700.00.631160.03050.00.333.1257.14000-130.2170.9867.8
22Q1 (10)-1.6648.45-367.74-0.2563.2459.681.72421.218500.0-0.20-2100.0-1.9151.0300.54-51.35-12.90.33005.47-56.03-41.050.21950.0-36.360.05-72.22-80.00.3239.1352.38000-448.6542.87-432.87
21Q4 (9)-3.22-2200.0-2376.92-0.68-204.6264.770.33-35.29925.00100.0100.0-3.9-864.71-89.321.1160.8791.3800012.4440.1338.810.02116.67115.380.18178.26263.640.234.559.52000-785.370-504.13
21Q3 (8)-0.1484.95-115.380.65157.52170.830.51-37.04167.11-0.28-180.0-2700.00.51124.76-55.650.69-32.35762.50008.88-41.67615.97-0.12-400.0-148.0-0.23-1250.0-185.190.224.7629.410000.00100.0-100.0
21Q2 (7)-0.93-250.0-50.0-1.13-82.26-5550.00.813950.017.39-0.1-1100.0-900.0-2.060-221.881.0264.521033.3300-100.015.2264.031224.480.04-87.88-95.060.02-92.0-96.720.210.023.53000-404.35-400.0-408.7
21Q1 (6)0.62576.92-75.69-0.6267.88-55.00.02150.0-95.450.01133.33107.140100.0-100.00.626.9264.7100100.09.283.54213.930.33353.85-50.750.25327.27-50.00.210.023.53000134.78203.68-64.59
20Q4 (5)-0.13-114.29-107.6-1.93-904.17-132.53-0.0494.74-110.0-0.03-200.0-50.0-2.06-279.13-334.090.58625.0625.00008.96622.76787.48-0.13-152.0-115.29-0.11-140.74-112.50.2123.5323.53000-130.00-162.86-179.82
20Q3 (4)0.91246.770.00.241300.00.0-0.76-210.140.0-0.010.00.01.15279.690.00.08-11.110.00-100.00.01.247.910.00.25-69.140.00.27-55.740.00.170.00.0000.0206.82360.190.0
20Q2 (3)-0.62-124.310.0-0.0295.00.00.6956.820.0-0.0192.860.0-0.64-129.770.00.09-47.060.00.03107.890.01.15-61.120.00.8120.90.00.6122.00.00.170.00.0000.0-79.49-120.880.0
20Q1 (2)2.5549.120.0-0.451.810.00.4410.00.0-0.14-600.00.02.15144.320.00.17112.50.0-0.3800.02.96192.70.00.67-21.180.00.5-43.180.00.170.00.0000.0380.60133.70.0
19Q4 (1)1.710.00.0-0.830.00.00.40.00.0-0.020.00.00.880.00.00.080.00.000.00.01.010.00.00.850.00.00.880.00.00.170.00.000.00.0162.860.00.0

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