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)-0.5100.56-68.36-0.520000.05-98.450.759.090018.2889.83-0.570-0.4800.591.720.010.0-425.000
2022 (9)1.4523.931.77-42.35-1.710-0.0103.22-24.060.4483.330.14-64.19.63220.93-0.5100.25-39.020.58-34.830.010.0172.6293.27
2021 (8)1.1703.070-3.660-0.0904.2400.24-17.240.3903.00-29.140.61510.00.4100.89-16.040.010.089.310
2020 (7)-0.070-0.4400.787700.00.240-0.5100.29190.0004.23131.580.10-0.5601.06-35.760.010.0-13.730
2019 (6)-1.1402.1900.01-99.44001.0500.1-73.68001.83-72.29-1.050-1.9701.65-10.810.010.00.000
2018 (5)-0.190-1.2201.7700.050.0-1.4100.382.7006.6018.39-2.820-3.3801.85-3.650.010.00.000
2017 (4)0.52-58.73-1.70-0.4200.050-1.1800.37-17.78005.574.26-1.940-2.4301.92-17.950.010.00.000
2016 (3)1.26-47.721.530-2.840-0.0402.79272.00.45-77.27005.34-68.1-2.820-4.1602.342.630.01-50.00.000
2015 (2)2.41109.57-1.660-3.670-0.0800.7501.98-9.170016.75-2.8-1.580-1.6902.2811.220.02100.0395.080
2014 (1)1.15-44.17-3.750-2.000.04-71.43-2.602.18-29.22-0.08017.23-19.04-1.760-2.4802.05-0.490.010.00.000
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)-0.8-300.0-63.27-0.195.07-140.06.0408.47718.56-0.2-1900.0-1100.0-0.944.79-275.00.2525.0127.2700027.4729.12152.25-0.35-6.06-105.88-0.64-39.13-326.670.12-25.050.00000.0000
24Q2 (19)0.4171.43207.69-2.03-1461.54-130.681.18572.0162.22-0.01066.67-1.63-136.23-117.330.242.86-20.000021.2823.1-13.19-0.330.0-560.0-0.462.1300.160.0-5.880000.000-100.0
24Q1 (18)-0.56-522.22-833.33-0.13-103.8594.06-0.25-600.0-400.000-100.0-0.69-120.9769.330.1455.56-41.6700017.2865.16-33.02-0.33-73.68-120.0-0.47-11.9-687.50.16-30.4345.450000.000100.0
23Q4 (17)-0.0981.63-164.293.381252.037.960.05105.15105.260-100.0100.03.291470.8327.030.09-18.18-65.3800-100.010.47-3.91-66.59-0.19-11.7638.71-0.42-180.0-185.710.23187.576.920000.000-100.0
23Q3 (16)-0.49-476.92-263.330.25128.41256.25-0.97-315.56-246.430.02166.670.0-0.2468.0-271.430.11-56.0175.000010.89-55.56125.99-0.17-240.034.62-0.15040.00.08-52.94-46.670000.00-100.00
23Q2 (15)0.13316.67-85.87-0.8859.82-129.040.451000.0212.5-0.03-400.0-200.0-0.7566.67-118.990.254.171150.000024.51-5.021370.59-0.0566.6728.570-100.0100.00.1754.5521.4300076.47342.16-93.35
23Q1 (14)-0.06-142.86-166.67-2.19-189.3938.14-0.0594.7428.570.01150.00-2.25-186.8734.780.24-7.6984.620-100.0025.81-17.62241.44-0.1551.61-215.380.08-83.6714.290.11-15.38-31.25000-31.58-239.85-180.7
22Q4 (13)0.14-53.33163.642.451631.25-18.87-0.95-239.2944.77-0.02-200.095.652.591750.0-7.50.26550.0550.00.140-64.131.33550.01646.39-0.31-19.23-234.780.49296.044.120.13-13.33-18.7500022.580151.32
22Q3 (12)0.3-67.39-71.96-0.16-105.28-900.0-0.2830.0-133.330.02300.0-95.240.14-96.46-87.160.04100.0-20.00004.82189.1662.89-0.26-271.43-471.43-0.25-316.67-2600.00.157.14-34.780000.00-100.0-100.0
22Q2 (11)0.92922.22253.853.03185.59222.34-0.4-471.4352.94-0.01075.03.95214.49229.170.02-84.62-50.00001.67-77.95-9.58-0.07-153.85-128.0-0.06-185.71-150.00.14-12.5-44.00001150.002838.891536.54
22Q1 (10)0.09140.9128.57-3.54-217.22-289.01-0.0795.9392.780100.0100.0-3.45-223.21-310.710.13225.018.180-100.007.56321.3731.240.13-43.48160.00.07-79.41216.670.160.0-33.3300039.13188.930.62
21Q4 (9)-0.22-120.56-283.333.0215000.03.42-1.72-1333.33-3340.0-0.46-209.52-4700.02.8156.88-7.890.04-20.00.00.39001.79-39.37-4.480.23228.57-14.810.343300.0950.00.16-30.43-38.46000-44.00-109.87-180.67
21Q3 (8)1.07311.541072.730.02-97.87103.7-0.1285.88-120.00.421150.0366.671.09-9.17267.690.0525.0-37.50002.9660.5-32.320.07-72.0-41.670.01-91.67120.00.23-8.0-8.0000445.83534.46910.61
21Q2 (7)0.26271.43471.430.94203.3223.68-0.8512.37-572.22-0.04-300.0-166.671.2242.86244.580.04-63.64-55.560001.84-67.99-60.880.25400.0212.50.12300.0340.00.254.17-10.7100070.2780.69330.89
21Q1 (6)0.07-41.67800.0-0.91-131.1655.83-0.97-1840.0-2040.0-0.01-200.0-150.0-0.84-127.6359.420.11175.037.50005.76206.68-30.170.05-81.48113.51-0.06-50.085.710.24-7.69-14.2900038.89-28.70
20Q4 (5)0.12209.09113.332.92640.74-29.3-0.05-108.33-115.150.01-88.89-50.03.04567.69-5.880.04-50.00.00001.88-57.04-30.050.27125.0187.1-0.0420.096.260.264.0-31.5800054.55199.170
20Q3 (4)-0.11-57.140.0-0.5428.950.00.6233.330.00.0950.00.0-0.6521.690.00.08-11.110.0000.04.37-7.230.00.1250.00.0-0.050.00.00.25-10.710.0000.0-55.00-80.710.0
20Q2 (3)-0.07-600.00.0-0.7663.110.00.18260.00.00.06200.00.0-0.8359.90.00.0912.50.0000.04.71-42.870.00.08121.620.0-0.0588.10.00.280.00.0000.0-30.4300.0
20Q1 (2)-0.0198.890.0-2.06-149.880.00.05-84.850.00.020.00.0-2.07-164.090.00.08100.00.0000.08.25207.220.0-0.37-19.350.0-0.4260.750.00.28-26.320.0000.00.0000.0
19Q4 (1)-0.90.00.04.130.00.00.330.00.00.020.00.03.230.00.00.040.00.000.00.02.680.00.0-0.310.00.0-1.070.00.00.380.00.000.00.00.000.00.0

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