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)-0.570-0.9901.77284.780.050.0-1.5601.4176.250077.4746.23-1.590-1.6900.611.67000.000
2022 (9)-0.70-0.7100.46-53.060.050-1.4100.866.670052.98226.71-1.390-1.2400.6-7.69000.000
2021 (8)-0.220-0.3200.98-74.28-0.040-0.5400.48-67.790016.22-72.14-1.190-1.200.65-8.45000.000
2020 (7)-0.860-1.7803.8100.110-2.6401.49302.70058.2051.01-0.820-0.8600.710.0000.000
2019 (6)-0.660-0.380-0.120-0.030-1.0400.37270.00038.5477.29-1.150-1.2200.71-11.25000.000
2018 (5)-0.6800.4-84.01.4500.040-0.2800.10.00021.74343.48-1.80-1.8400.8-15.79000.000
2017 (4)-0.4602.5-37.97-1.930-0.8202.04-23.60.1-88.76004.90-72.74-1.7201.3500.95-34.930.010.0-19.910
2016 (3)-1.3604.0314.16-2.830-1.3902.67-10.40.89154.290017.98364.39-2.550-4.7401.46-9.320.010.00.000
2015 (2)-0.5503.53460.32-3.030-0.0402.9855.210.352.94003.8768.65-3.580-3.8701.61-22.970.01-50.00.000
2014 (1)1.2900.63-48.36-2.7300.31-29.551.92418.920.34-75.710.17-51.432.30-74.39-4.530-6.3502.09-21.720.02-33.330.000
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)-0.0970.057.14-0.161.5458.330.17-22.73-60.470.010.0200.0-0.1966.0757.780.1-56.52-77.2700031.25-15.76-63.07-0.32-60.011.11-0.39-39.29-2.630.140.00.00000.0000
24Q2 (19)-0.39.09-50.0-0.2623.530.00.22-18.52-72.150.01110.0-80.0-0.5616.42-21.740.23-30.3-11.5400037.10-13.44-24.38-0.228.5723.08-0.2812.5-21.740.140.0-17.650000.0000
24Q1 (18)-0.33-3400.0-83.33-0.34-1600.027.660.272800.0-51.79-0.1-225.0-42.86-0.67-6600.0-3.080.3322.22-23.2600042.86-36.51-63.12-0.2847.1736.36-0.3248.3930.430.147.69-12.50000.0000
23Q4 (17)0.01104.76105.26-0.0291.6775.0-0.01-102.33-102.080.08900.00-0.0197.7896.30.27-38.64237.500067.50-20.23170.0-0.53-47.22-43.24-0.62-63.16-51.220.13-7.14-18.750000.0000
23Q3 (16)-0.21-5.0-61.54-0.247.6950.00.43-45.57144.33-0.01-120.087.5-0.452.1726.230.4469.23-8.3300084.6272.49-31.25-0.36-38.46-2.86-0.38-65.22-111.110.14-17.65-12.50000.0000
23Q2 (15)-0.2-11.1123.08-0.2644.68-271.430.7941.07-42.750.05171.430-0.4629.23-39.390.26-39.53188.8900049.06-57.7963.52-0.2640.9131.58-0.2350.039.470.176.2530.770000.0000
23Q1 (14)-0.185.26-50.0-0.47-487.5-487.50.5616.67227.27-0.070-450.0-0.65-140.74-225.00.43437.5186.67000116.22364.86295.14-0.44-18.92-51.72-0.46-12.2-64.290.160.014.290000.0000
22Q4 (13)-0.19-46.15-733.33-0.0883.33-122.220.48149.48108.70100.0100.0-0.2755.74-169.230.08-83.33-27.2700025.00-79.6972.73-0.37-5.71-23.33-0.41-127.78-57.690.160.014.290000.0000
22Q3 (12)-0.1350.0-18.18-0.48-585.7122.58-0.97-170.29-521.74-0.080-300.0-0.61-84.8516.440.48433.33220.0000123.08310.26589.23-0.357.89-66.67-0.1852.6337.930.1623.080.00000.0000
22Q2 (11)-0.26-116.67-73.33-0.0712.5-75.01.38413.64253.850-100.0100.0-0.33-65.0-73.680.09-40.0-40.000030.002.040.0-0.38-31.03-11.76-0.38-35.71-5.560.13-7.14-23.530000.0000
22Q1 (10)-0.12-500.0-700.0-0.08-122.22-300.0-0.44-291.3-414.290.02300.0200.0-0.2-151.2800.1536.36114.2900029.41103.21177.31-0.293.3314.71-0.28-7.693.450.140.0-17.650000.0000
21Q4 (9)0.03127.27-50.00.36158.06119.890.230.0-84.67-0.01-125.0-200.00.39153.42122.290.11-26.67-92.4100014.47-18.95-95.41-0.3-42.8616.67-0.2610.3425.710.14-12.5-22.220000.0000
21Q3 (8)-0.1126.6763.33-0.62-1450.0-2166.670.23-41.03-81.150.04180.0-73.33-0.73-284.21-170.370.150.01400.000017.86-16.671346.43-0.2138.24-110.0-0.2919.44-93.330.16-5.88-11.110000.000100.0
21Q2 (7)-0.15-850.069.39-0.04-100.0-126.670.39178.57-29.09-0.05-150.00.0-0.19044.120.15114.291400.000021.43102.041828.57-0.340.0-580.0-0.36-24.14-800.00.170.0-5.560000.000100.0
21Q1 (6)0.02-66.67115.38-0.0298.987.50.14-90.67-74.07-0.02-300.000100.0100.00.07-95.17600.000010.61-96.64313.64-0.345.56-9.68-0.2917.149.380.17-5.56-5.560000.0000
20Q4 (5)0.06120.0200.0-1.81-6133.33-3116.671.522.95583.870.01-93.33-66.67-1.75-548.15-2287.51.4514400.04733.33000315.2225432.613892.75-0.36-260.0-100.0-0.35-133.33-34.620.180.0-18.180000.00100.00
20Q3 (4)-0.338.780.00.03-80.00.01.22121.820.00.15400.00.0-0.2720.590.00.010.00.0000.01.2311.110.0-0.1-100.00.0-0.15-275.00.00.180.00.0000.0-1000.00-185.710.0
20Q2 (3)-0.49-276.920.00.15193.750.00.551.850.0-0.0500.0-0.34-17.240.00.010.00.0000.01.11-56.670.0-0.0583.870.0-0.0487.50.00.180.00.0000.0-350.0000.0
20Q1 (2)-0.13-750.00.0-0.16-366.670.00.54274.190.00-100.00.0-0.29-462.50.00.01-66.670.0000.02.56-67.520.0-0.31-72.220.0-0.32-23.080.00.18-18.180.0000.00.0000.0
19Q4 (1)0.020.00.00.060.00.0-0.310.00.00.030.00.00.080.00.00.030.00.000.00.07.890.00.0-0.180.00.0-0.260.00.00.220.00.000.00.00.000.00.0

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