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)15.09228.76-5.1705.01827.78-0.0609.92416.673.1543.180.0102.3734.186.5453.883.32-30.254.91-5.580.1330.0180.50295.61
2022 (9)4.590-2.6700.54-83.38-0.2501.9202.217.02001.77-5.624.25165.624.7688.895.224.40.1150.045.630
2021 (8)-2.4200.3203.25-77.59-0.480-2.101.8836.23-0.0501.870.461.602.5204.187.730.04300.0-35.910
2020 (7)2.69-37.73-17.46014.50-0.320-14.7701.381.470.1501.86-2.48-0.590-0.403.88-3.720.01077.08-20.6
2019 (6)4.3201.13-86.92-1.690-0.0205.45-14.441.36-68.37001.91-71.750.6500.42-82.934.0324.380097.080
2018 (5)-2.2708.64-4.53-9.240-1.0606.37-62.994.319.78006.7746.95-3.8202.46119.643.24-25.000-39.820
2017 (4)8.1609.05139.42-17.390-0.63017.21968.943.5957.460.0104.60109.85-4.2601.12-0.884.32-10.7400150.000
2016 (3)-2.1703.78-20.751.0500.62244.441.61-72.532.28-43.56-0.0102.19-30.520.3701.1304.84-3.9700-36.350
2015 (2)1.09-77.484.771262.86-8.5900.18-57.145.8612.914.0430.320.0103.1645.41-5.150-3.305.04-4.730062.64-74.24
2014 (1)4.84-49.320.350-3.3200.42366.675.1903.1-6.91002.17-16.41-2.220-3.305.29-4.3400243.22-58.23
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
24Q2 (20)-0.36-108.41-106.52-1.82-5.81-456.867.151234.92330.72-0.0250.050.0-2.18-185.16-136.150.65-69.48382.610100.0-100.01.83-72.5365.630.48-48.39-74.60.21-58.0-86.181.328.210.920.030.00.0-23.08-109.44-111.45
24Q1 (19)4.28503.77-14.06-1.72-265.9660.46-0.63-117.31-250.0-0.04-100.0-500.02.56267.32306.352.13142.0527.54-0.0362.506.67145.0816.450.93200.0-14.680.5225.0100.01.22-3.177.020.030.00.0244.57305.35-30.26
23Q4 (18)-1.06-118.73-126.7-0.4745.35-56.673.643409.09278.43-0.02-100.033.33-1.53-131.88-141.690.886.02144.44-0.080-166.672.7224.54173.990.31-90.46-78.01-0.4-120.51-138.11.26-5.26-8.70.030.00.0-119.10-169.65-173.8
23Q3 (17)5.662.54404.3-0.86-268.63-145.71-0.11-106.63-155.0-0.0175.004.8-20.4317.190.83460.87144.120-100.0-100.02.18416.4384.313.2571.96157.941.9528.2939.291.3311.76-2.920.030.050.0171.00-15.12356.5
23Q2 (16)5.5210.84160.380.51111.72162.961.661022.222271.43-0.04-500.020.06.03857.14360.31-0.23-113.77-140.350.090250.0-0.69-112.06-137.71.8973.3921.151.52508.010.141.194.39-0.830.030.050.0201.46-42.56147.07
23Q1 (15)4.9825.441283.33-4.35-1350.0-256.56-0.1891.18-107.790.01133.33105.880.63-82.83173.261.67363.8977.660100.005.73476.6472.971.09-22.75350.00.25-76.19-73.41.14-17.39-8.80.030.050.0350.70117.312052.93
22Q4 (14)3.97313.44288.15-0.314.29-173.17-2.04-1120.0-525.0-0.03093.623.67266.06315.880.365.88-70.0-0.03-130.040.00.99-16.22-76.261.4111.9427.911.05-25.0320.01.380.7321.050.0350.050.0161.38342.07207.84
22Q3 (13)-1.86-187.741.59-0.3556.79-159.320.2185.71-95.190100.0-100.0-2.21-268.7-70.00.34-40.3536.00.1266.6701.19-35.2829.551.26-19.2312.51.41.4526.131.3714.1730.480.020.00.0-66.67-181.7623.1
22Q2 (12)2.12488.89284.35-0.8133.61-84.090.07-96.97114.29-0.0570.59-600.01.31252.33182.390.57-39.3690.0-0.06001.83-44.6837.821.567700.0143.751.3846.8170.371.2-4.021.210.020.0081.54400.56227.63
22Q1 (11)0.36117.06-86.86-1.22-397.56-408.332.31381.25353.85-0.1763.83-6.25-0.8649.41-134.40.94-21.67571.430100.003.31-20.87415.160.02104.65-92.590.94276.0168.571.259.6525.00.020.0016.29110.89-91.97
21Q4 (10)-2.11-11.64-181.330.41-30.51102.350.48-88.46-97.28-0.47-435.71-4600.0-1.7-30.7790.661.2380.0207.69-0.050-133.334.18357.25152.78-0.43-138.39-13.160.25-77.48196.151.148.5712.870.020.00-149.65-72.61-49.65
21Q3 (9)-1.89-64.35-175.00.59234.09-35.164.16948.981241.940.141300.0193.33-1.318.24-137.90.25-16.67-37.50000.91-31.15-53.581.1275.0646.671.1137.0401.056.065.00.0200-86.70-35.7-134.4
21Q2 (8)-1.15-141.9742.21-0.44-83.3376.09-0.4946.15-19.510.01106.25106.25-1.59-163.658.490.3114.29-3.230001.33106.79-29.160.64137.04557.140.81131.43113.160.99-1.08.79000-63.89-131.4858.58
21Q1 (7)2.74465.33-6.16-0.2498.62-126.09-0.91-105.1570.26-0.16-1500.002.5113.74-34.90.14-64.1-50.00-100.000.64-61.17-68.680.27171.05222.730.35234.62167.311.0-0.994.17000202.96302.96-69.42
20Q4 (6)-0.75-129.7672.83-17.45-2017.58-4885.7117.665596.772486.49-0.0193.3390.0-18.2-630.61-485.210.39-2.521.880.15001.65-16.03-2.43-0.38-353.33-1166.67-0.260-420.01.011.06.32000-100.00-139.6867.39
20Q3 (5)2.52226.63-37.310.91149.46-55.610.31175.61410.0-0.156.2503.43189.56-43.490.429.0311.110001.975.07-6.130.15207.14-61.540-100.0-100.01.09.891.01000252.00263.36-24.78
20Q2 (4)-1.99-168.150.0-1.84-300.00.0-0.4186.60.0-0.1600.0-3.83-199.740.00.3110.710.0000.01.88-8.580.0-0.1436.360.00.38173.080.00.91-5.210.0000.0-154.26-123.250.0
20Q1 (3)2.92205.80.00.92362.860.0-3.06-313.510.00100.00.03.84223.470.00.28-12.50.0000.02.0520.960.0-0.22-633.330.0-0.52-940.00.00.961.050.0000.0663.64316.40.0
19Q4 (2)-2.76-168.660.0-0.35-117.070.0-0.74-640.00.0-0.100.0-3.11-151.240.00.32-11.110.0000.01.70-19.210.0-0.03-107.690.0-0.05-123.810.00.95-4.040.0000.0-306.67-191.540.0
19Q3 (1)4.020.00.02.050.00.0-0.10.00.000.00.06.070.00.00.360.00.000.00.02.100.00.00.390.00.00.210.00.00.990.00.000.00.0335.000.00.0

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