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)0.16-85.32-0.460-0.420-0.050-0.300.540.0004.193.26-0.1800.55-8.330.96-3.030010.60-84.45
2022 (9)1.090-0.250-0.540000.8400.5410.20.0204.0534.280.2161.540.6-26.830.99-10.810.010.068.120
2021 (8)-0.090-0.350-2.200.06-70.0-0.4400.49-15.52-0.0303.02-34.620.1300.82530.771.110.910.010.0-4.640
2020 (7)-1.350-0.550-1.3900.20-1.900.58-56.39-0.0204.62-72.74-1.1200.1301.11.850.010.0-108.870
2019 (6)-0.6803.520-2.550-0.0702.8401.33-62.324.5016.94-24.41-2.220-0.6201.080.930.01-50.0-144.680
2018 (5)0.03-98.14-3.3306.200.020-3.303.53102.87-0.04022.41150.53-0.650-0.1801.072.880.020.03.30-97.13
2017 (4)1.6149.07-1.730-0.330-0.030-0.1201.74-3.87008.95-14.540.6300.34-45.161.0442.470.020.0115.0045.88
2016 (3)1.08-6.9-0.7101.170-0.2200.37-67.261.81352.5-0.22010.47158.57-1.0900.62210.00.73-1.350.02100.078.83-35.44
2015 (2)1.16-46.3-0.030-0.6500.26160.01.13-30.670.4-25.93-0.0104.05-28.77-0.3500.2-79.80.74-16.850.010.0122.116.84
2014 (1)2.1664.89-0.530-1.7700.1100.01.6387.360.5422.73005.686.840.4437.50.999800.00.89-7.290.01-50.0114.29-13.63
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)0.111000.0118.640.15-55.88400.0-0.55-358.33-1275.00.07275.0600.00.26-25.71140.620.16-5.88128.57-0.01-200.0-150.08.6012.84343.63-0.2260.71-633.330.05155.56-76.190.2-4.76-16.6700044.00428.0133.56
24Q2 (19)0.01-96.67102.860.34241.67477.78-0.12-1300.029.41-0.040.000.35483.33179.550.17-32.088.890.010150.07.624.5999.05-0.56-75.0-229.41-0.09-12.5-200.00.21-12.5-12.50008.33-95.56107.86
24Q1 (18)0.3-58.9-18.92-0.24-41.18-50.00.01103.33-88.89-0.04033.330.06-89.29-71.430.258.756.250007.2940.0714.34-0.32-346.15-166.67-0.08-140.0-260.00.240.00.0000187.5013.0146.96
23Q4 (17)0.73223.73150.0-0.17-240.0-112.5-0.3-650.0-87.50-100.0-100.00.56187.5136.360.23228.57187.50-100.005.20168.3634.640.13533.33285.710.2-4.76122.220.240.00.0000165.91226.54137.5
23Q3 (16)-0.59-68.57-133.91-0.0544.4454.55-0.0476.47-107.270.010116.67-0.64-45.45-139.260.07-22.22-65.00.02200.0-71.431.94-49.37-81.97-0.0382.3585.00.21133.33600.00.240.00.0000-131.11-23.62-120.34
23Q2 (15)-0.35-194.59-145.45-0.0943.7560.87-0.17-288.8983.810100.0-100.0-0.44-309.52-181.480.09-43.75-55.0-0.02060.03.83-39.92-8.47-0.17-41.67-173.910.0980.0-55.00.240.00.0000-106.06-183.13-160.61
23Q1 (14)0.37125.34825.0-0.16-100.0-194.120.09156.25-25.0-0.06-146.1540.00.21113.640.00.16100.0166.670006.3764.94389.77-0.12-71.43-148.00.05-44.44-82.760.240.0-7.69000127.59128.841654.31
22Q4 (13)-1.46-183.91-734.78-0.0827.27-161.54-0.16-129.09-214.290.13316.67550.0-1.54-194.48-527.780.08-60.0214.290-100.003.86-64.06342.93-0.0765.0-138.890.09200.0-64.00.240.0-11.11000-442.42-168.65-1100.26
22Q3 (12)1.74125.97380.65-0.1152.1757.690.55152.38135.95-0.06-300.0-300.01.63201.85285.230.20.0-39.390.07240.0333.3310.75156.9951.52-0.2-186.96-385.710.03-85.0-88.00.240.0-14.29000644.44268.25650.9
22Q2 (11)0.771825.0156.67-0.23-235.29-187.5-1.05-975.0-1600.00.03130.0200.00.54157.14145.450.2233.3381.82-0.050-600.04.18221.4849.490.23-8.0475.00.2-31.03-16.670.24-7.69-17.24000175.002306.25209.17
22Q1 (10)0.04-82.6100.1730.77221.430.12-14.29113.64-0.1-600.0-900.00.21-41.67250.00.06185.71-50.000100.01.30181.81-64.640.2538.89266.670.2916.0314.290.26-3.7-7.140007.27-83.560
21Q4 (9)0.23137.1-77.880.13150.0161.90.14109.15109.720.02-33.33-77.780.36140.91-56.63-0.07-121.21-138.890100.0100.0-1.59-122.42-132.350.18157.14-5.260.250.0-13.790.27-3.57-3.5700044.23137.81-75.76
21Q3 (8)-0.62-306.67-1650.0-0.26-225.0-136.36-1.53-2285.71-178.180.03200.0-57.14-0.88-500.0-1157.140.33200.073.68-0.03-400.0-200.07.10153.5516.540.0775.0119.440.254.17733.330.28-3.453.7000-116.98-306.67-977.36
21Q2 (7)0.30122.9-0.0842.8646.670.07107.95-94.260.01200.0-50.00.22257.14115.070.11-8.33-35.290.01200.0-50.02.80-23.96-42.870.04126.67111.110.24242.86500.00.293.577.4100056.600113.39
21Q1 (6)0-100.0100.0-0.1433.33-75.0-0.8838.89-41.94-0.01-111.11-150.0-0.14-116.8788.330.12-33.33200.0-0.0150.083.333.68-25.15112.58-0.15-178.9574.140.07-75.86131.820.280.03.70000.00-100.0100.0
20Q4 (5)1.042500.0677.78-0.21-90.9160.38-1.44-161.82-23.080.0928.57200.00.831285.71216.90.18-5.2620.0-0.02-166.6794.594.92-19.24-30.820.19152.78143.180.29866.67480.00.283.77.69000182.461268.42414.23
20Q3 (4)0.04103.050.0-0.1126.670.0-0.55-145.080.00.07250.00.0-0.0795.210.00.1911.760.00.0350.00.06.0924.30.0-0.360.00.00.03-25.00.00.270.00.0000.013.33103.160.0
20Q2 (3)-1.31-16.960.0-0.15-87.50.01.22296.770.00.020.00.0-1.46-21.670.00.17325.00.00.02133.330.04.90182.930.0-0.3637.930.00.04118.180.00.270.00.0000.0-422.5881.130.0
20Q1 (2)-1.12-522.220.0-0.0884.910.0-0.6247.010.00.02122.220.0-1.2-69.010.00.04-73.330.0-0.0683.780.01.73-75.640.0-0.58-31.820.0-0.22-540.00.00.273.850.0000.0-2240.00-3757.780.0
19Q4 (1)-0.180.00.0-0.530.00.0-1.170.00.0-0.090.00.0-0.710.00.00.150.00.0-0.370.00.07.110.00.0-0.440.00.00.050.00.00.260.00.000.00.0-58.060.00.0

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