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)18.06198.51-6.10-10.150-0.01011.96607.692.0445.71-0.0302.0639.66.24-7.693.86-37.542.81.080.36-2.7257.26296.32
2022 (9)6.05132.69-4.360-4.150-0.1201.69-36.71.4-21.35-0.501.47-30.576.7634.936.1832.622.77-5.140.3727.5964.9196.49
2021 (8)2.6-41.830.0701.580-0.4102.6757.991.7815.582.2802.12-2.295.01231.794.6667.032.92-2.340.2926.0933.04-55.58
2020 (7)4.4752.56-2.780-1.0200.12-67.571.69111.251.54-26.67-0.4102.17-24.931.5102.7902.99-6.270.23-25.8174.38-59.64
2019 (6)2.93-43.22-2.1301.7400.37516.670.8158.062.1-43.24-0.0202.89-41.85-2.040-1.9103.1923.170.31-3.12184.28-89.29
2018 (5)5.16-53.85-4.850-7.2200.06-97.260.31-96.773.74.52-0.1404.979.72-2.490-2.6102.5918.260.326.671720.00944.62
2017 (4)11.18847.46-1.570-2.5502.1910850.09.6103.5432.09-0.3404.5366.855.31-68.874.3-64.292.1919.670.311.11164.651873.06
2016 (3)1.1840.48-6.40-2.9200.020-5.2202.6813.08-1.7502.72-19.317.0655.9412.0452.411.8322.00.27-3.578.35-3.83
2015 (2)0.84-81.782.4102.011335.71-0.0103.2502.37-10.23-1.2903.37-34.4210.9466.267.965.971.525.00.2821.748.68-88.35
2014 (1)4.618.22-9.1900.14-89.86-0.080-4.5802.64107.87-0.9505.1382.416.5841.514.7617.241.210.090.234.5574.47-6.12
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)4.64-46.111321.05-0.483.7478.38-5.78-244.86-86.45-0.28-203.704.24-31.06290.130.3-83.96-25.00-100.0-100.01.45-83.97-3.070.09-75.0-96.230.19-36.67-88.550.69-2.82-1.430.090.0-10.0478.35-38.893196.69
24Q2 (19)8.61606.47-3.26-2.4611.51-30.853.991073.531.790.272600.01450.06.15237.28-12.391.8757.14179.10.04200.0-50.09.0858.74218.120.36-35.71-82.350.3-60.0-37.50.714.412.90.090.00.0782.73799.8510.81
24Q1 (18)-1.7-146.2-128.96-2.78-135.59-135.590.34104.1112.690.0100-4.48-279.2-195.521.19296.6777.61-0.04-119.0550.05.72465.9365.320.56-59.4233.330.75-26.477.140.68-4.23-1.450.090.00.0-111.84-155.31-128.2
23Q4 (17)3.681068.42-19.3-1.1836.22-19.19-8.3-167.74-87.780002.5212.11-29.970.3-25.03.450.21200.0132.311.01-32.68-12.611.38-42.2666.271.02-38.55-31.540.711.430.00.09-10.00.0202.201408.961.54
23Q3 (16)-0.38-104.27-111.73-1.851.62.12-3.1-179.0849.180100.00-2.23-131.77-265.190.4-40.3-9.090.07-12.5-56.251.50-47.4-12.022.3917.168.641.66245.83-11.70.71.452.940.111.11-9.09-15.45-102.19-112.73
23Q2 (15)8.951.62433.33-1.88-59.32-104.353.92246.27-62.88-0.02060.07.0249.68295.540.670.0123.330.08200.002.85-17.597.752.04385.7125.930.48-31.43-29.410.690.0-1.430.090.00.0706.3578.09488.89
23Q1 (14)5.8728.73531.18-1.18-19.19-107.02-2.6839.3736.0400100.04.6931.371202.780.67131.0381.08-0.0887.69-700.03.46199.14118.480.42-49.4-80.090.7-53.02-67.140.69-2.820.00.090.00.0396.6299.181141.04
22Q4 (13)4.5640.74159.09-0.9947.62-57.14-4.4227.54-325.5100100.03.57164.44215.930.29-34.09-40.82-0.65-506.25-828.571.16-32.23-41.740.83-62.27-57.221.49-20.74-16.760.714.41-2.740.09-18.1812.5199.1364.1194.16
22Q3 (12)3.24221.35511.32-1.89-105.43-220.38-6.1-157.77-265.270100.0-100.01.35137.6-35.710.4446.67300.00.160-93.331.7118.23244.42.235.82544.441.88176.472250.00.68-2.86-4.230.1122.2222.22121.35166.81101.48
22Q2 (11)-2.67-387.1-584.62-0.92-61.4-170.5910.56352.031408.57-0.0528.57-138.46-3.59-1097.22-391.780.3-18.92-65.520100.0100.01.44-8.86-68.41.62-23.2262.00.68-68.08-32.00.71.45-5.410.090.050.0-181.63-668.33-738.3
22Q1 (10)0.93-47.1634.78-0.579.52-5.56-4.19-313.78-810.17-0.0768.1880.00.36-68.14140.00.37-24.49-42.19-0.0185.71-103.121.58-20.22-46.742.118.76-1.862.1318.9919.660.69-5.48-6.760.0912.550.031.96-52.7919.5
21Q4 (9)1.76232.08408.77-0.63-140.13-350.01.96217.3743.07-0.22-1200.0-229.411.13-46.19259.150.49322.73113.04-0.07-102.92-40.01.98267.97132.031.942255.56-1.521.792137.5-31.150.732.82-2.670.08-11.1133.3367.6912.39504.97
21Q3 (8)0.53235.9-80.661.57561.76524.32-1.67-338.577.220.02-84.6202.1387.67-11.39-0.22-125.29-145.832.4748.65766.67-1.18-125.87-147.78-0.09-109.0-112.860.08-92.0-94.120.71-4.05-1.390.0950.050.060.23377.97-52.96
21Q2 (7)-0.39-156.52-360.0-0.3437.04-1033.330.718.64144.590.13137.141400.0-0.73-586.67-708.330.8735.94135.14-0.37-215.6204.5753.6373.171.0-53.491009.091.0-43.82688.240.740.0-1.330.060.020.0-21.67-181.01-191.0
21Q1 (6)0.69221.05-67.91-0.54-285.7175.890.59-56.93-40.4-0.35-305.88-775.00.15121.13266.670.64178.2636.170.32740.03300.02.97247.54-33.082.159.14304.761.78-31.54279.80.74-1.33-3.90.060.0-14.2926.74260.00
20Q4 (5)-0.57-120.8-135.85-0.1462.16-227.271.37176.11191.330.170383.33-0.71-129.96-141.760.23-52.08-61.67-0.0586.11-400.00.86-65.41-68.111.97181.433.142.691.1857.580.754.170.00.060.0-14.29-16.72-113.06-125.97
20Q3 (4)2.741726.670.0-0.37-1133.330.0-1.8-14.650.00100.00.02.371875.00.00.4829.730.0-0.3600.02.47-6.230.00.7736.360.01.36900.00.00.72-4.00.00.0620.00.0128.04437.760.0
20Q2 (3)0.15-93.020.0-0.0398.660.0-1.57-258.590.0-0.0175.00.00.12233.330.00.37-21.280.00100.00.02.64-40.630.0-0.1189.520.0-0.1782.830.00.75-2.60.00.05-28.570.023.8100.0
20Q1 (2)2.1535.220.0-2.24-2136.360.00.99166.00.0-0.0433.330.0-0.09-105.290.00.47-21.670.0-0.010.00.04.4465.630.0-1.05-154.970.0-0.99-160.00.00.772.670.00.070.00.00.00-100.00.0
19Q4 (1)1.590.00.00.110.00.0-1.50.00.0-0.060.00.01.70.00.00.60.00.0-0.010.00.02.680.00.01.910.00.01.650.00.00.750.00.00.070.00.064.370.00.0

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