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)0.1-77.78-1.201.0500.030-1.100000-0.000-0.210-0.1800.010.0000.000
2022 (9)0.4500.020.0-0.960-0.0100.4700.010004.350-0.320-1.100.01-50.0000.000
2021 (8)-0.2700.02-83.330.69000-0.2500000-0.000-0.3800.2400.020.000-103.850
2020 (7)0.0600.12-72.73-0.0800.0100.180000.09-80.85-0.000-0.310-0.6300.02-33.33000.000
2019 (6)-1.3800.44528.570.720-0.040-0.940000.47840.0-0.000-0.870-0.5300.030000.000
2018 (5)-1.8700.07-95.39-0.420-0.010-1.800.0100.0500.460-0.460-0.19000000.000
2017 (4)-0.0301.520-0.040001.49000-0.50-0.000-0.2900.8566.670000-3.750
2016 (3)-0.910-1.2702.5157.7300-2.1800000-0.0000.0900.1200000-758.330
2015 (2)-0.7500.0600.9790.20.07-46.15-0.6900.142.860.2803.0244.58-2.90-2.8600.25-43.180.36-53.850.000
2014 (1)-0.020-0.7200.51-66.880.13-89.6-0.7400.07-81.58002.09-51.45-3.180-3.1800.44-31.250.780.00.000
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)0.06146.15154.5500100.0-0.38-186.36-135.190.01200.000.06146.15104.58000000-0.0000-0.0730.0-40.00.05162.5141.670.010.00000100.0000
24Q2 (19)-0.13-8.33-18.180000.44340.012.82-0.0175.00-0.13-8.33-18.18000000-0.0000-0.1-66.67-66.67-0.0838.46-300.00.010.000000.0000
24Q1 (18)-0.12-131.58-140.00000.1124.391100.0-0.04-233.330-0.12-131.58-140.0000000-0.0000-0.06-50.00.0-0.13-160.0-1400.00.010.000000.000100.0
23Q4 (17)0.38445.4540.740100.0-100.0-0.41-137.96-24.240.03000.38129.0135.71000000-0.0000-0.0420.033.33-0.0558.3376.190.01000000.0000
23Q3 (16)-0.110.0-140.74-1.20-4100.01.08176.92700.0000-1.31-1090.91-536.67000000-0.0000-0.0516.6750.0-0.12-500.025.00000000.0000
23Q2 (15)-0.11-120.026.6700100.00.394000.0387.5000-0.11-120.031.2500-100.0000-0.000-100.0-0.060.033.33-0.02-300.096.080000000.00100.00
23Q1 (14)-0.05-118.52-183.330-100.00-0.0196.9798.11000-0.05-117.86-183.33000000-0.0000-0.060.025.00.01104.76104.35000000-500.0000
22Q4 (13)0.270.0440.00.01-66.670-0.33-83.33-294.1200-100.00.28-6.67460.0000000-0.0000-0.0640.0-175.0-0.21-31.2544.740000000.0000
22Q3 (12)0.27280.0157.450.03400.050.0-0.18-325.0-131.5800100.00.3287.5166.670-100.00000-0.00-100.00-0.1-11.1161.54-0.1668.63-184.210000000.000100.0
22Q2 (11)-0.15-350.0-155.56-0.010-200.00.08115.09366.6700-100.0-0.16-366.67-157.140.010000020.0000-0.09-12.50.0-0.51-121.74-210.870000000.000-100.0
22Q1 (10)0.0620.0142.86000-0.53-411.76-2550.00-100.000.0620.0142.86000000-0.0000-0.08-200.027.27-0.2339.47-666.670000000.0000
21Q4 (9)0.05110.64183.330-100.000.17-70.18-26.090.01200.00.00.05111.11183.33000000-0.00000.08130.77188.89-0.38-300.0-642.860000000.00100.0100.0
21Q3 (8)-0.47-274.07-161.110.02100.0-50.00.572000.05600.0-0.01-200.00-0.45-260.71-221.4300000-100.0-0.0000-0.26-188.89-160.00.19-58.7179.1700-100.0000-247.37-521.440
21Q2 (7)0.27292.86-55.00.0100-0.03-50.095.770.01000.28300.0-53.3300000-100.0-0.0000-0.0918.18-28.570.461633.332400.000000058.7000
21Q1 (6)-0.14-133.3354.8400-100.0-0.02-108.7-105.130-100.0-100.0-0.14-133.3336.36000000-0.0000-0.11-22.22-83.33-0.03-142.8693.1800-100.00000.00100.00
20Q4 (5)-0.0666.6725.00-100.000.232200.064.290.0100.0-0.0657.1425.00000-100.0-100.0-0.0000-0.0910.047.060.07129.17-50.00-100.0-100.0000-85.710-60.71
20Q3 (4)-0.18-130.00.00.0400.00.01101.410.0000.0-0.14-123.330.0000.00.090.00.0-0.0000.0-0.1-42.860.0-0.24-1100.00.00.0100.0000.00.0000.0
20Q2 (3)0.6293.550.00-100.00.0-0.71-282.050.00-100.00.00.6372.730.0000.00.0900.0-0.0000.0-0.07-16.670.0-0.0295.450.00-100.00.0000.00.0000.0
20Q1 (2)-0.31-287.50.00.0900.00.39178.570.00.010.00.0-0.22-175.00.0000.00-100.00.0-0.0000.0-0.0664.710.0-0.44-414.290.00.010.00.0000.00.00100.00.0
19Q4 (1)-0.080.00.000.00.00.140.00.00.010.00.0-0.080.00.000.00.00.470.00.0-0.000.00.0-0.170.00.00.140.00.00.010.00.000.00.0-53.330.00.0

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