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)11.822.03-4.030-12.020-0.6707.77-44.10.86-49.11-0.3701.22-47.069.322.858.27-1.432.81-20.40.14-36.36105.1732.03
2022 (9)9.67-0.14.23931.71-7.0201.0398.0813.937.761.69-3.430.02-33.332.313.087.57-20.988.3913.843.53-7.350.22-15.3879.65-5.86
2021 (8)9.68-20.980.410-12.2800.52010.0921.861.75-44.620.03-72.732.24-42.639.58-0.317.37-6.943.81-0.260.2630.084.62-17.53
2020 (7)12.2524.11-3.970-6.740-1.8108.2865.273.16-55.370.1103.91-54.789.617.747.925.743.821.060.211.11102.6019.02
2019 (6)9.873.46-4.860-3.5200.805.019.157.0853.58-0.5408.6440.878.9211.227.496.73.7811.180.185.8886.20-4.31
2018 (5)9.5481.71-4.950-3.480-0.1504.5904.61-35.880.0206.14-43.498.0253.357.0236.583.44.940.1770.090.0845.51
2017 (4)5.25-18.73-8.3603.19-8.6-0.260-3.1107.19155.87-1.27010.86139.185.23-0.955.14-21.883.240.930.10.061.91-5.22
2016 (3)6.4615.98-11.5403.490-1.450-5.0802.81-45.12-1.3104.54-46.515.28-37.226.58-26.323.213.550.10.065.3242.25
2015 (2)5.57-53.35-5.540-1.610-1.6100.03-99.525.12-5.36-0.308.49-8.618.412.698.9324.033.10.650.1-16.6745.92-60.0
2014 (1)11.940.0-5.650-4.7900.6117.316.29-0.475.4193.21-0.1809.2867.858.1934.487.216.323.08-14.440.12-14.29114.81-4.52
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)3.7954.695.87-0.2427.2761.29-0.5283.0663.890.1176.92600.03.5567.4519.930.29-23.6820.83-0.13-333.33-140.621.47-30.63.473.4219.5853.363.3424.6363.730.714.412.90.010.0-75.093.3528.4-27.77
24Q1 (19)2.45-6.84-26.87-0.3317.547.62-3.07-130.8328.1-0.1373.4738.12.12-4.93-22.060.3831.0318.75-0.0362.590.912.1141.7510.422.861.0632.412.6828.2355.810.68-2.86-5.560.010.0-80.072.70-22.6-45.96
23Q4 (18)2.6317.41-39.26-0.483.1934.43-1.3373.2429.26-0.49-1325.0-120.02.231692.86-40.050.291350.0-14.71-0.0871.4301.491182.92-22.032.8336.06119.382.09-13.64145.880.70.0-9.090.01-66.67-80.093.9332.09-63.77
23Q3 (17)2.24-37.43286.21-2.38-283.87-600.0-4.97-245.1417.990.04300.0104.4-0.14-104.73-158.330.02-91.67-94.29-0.28-187.5-1500.00.12-91.8-94.62.08-6.7318.182.4218.63-5.10.71.45-6.670.03-25.0-40.071.11-44.98310.73
23Q2 (16)3.586.8742.63-0.621.59-113.36-1.4466.28-205.88-0.0290.4893.12.968.82-58.60.24-25.0-69.620.32196.9701.42-25.93-64.92.233.246.72.0418.6-25.550.69-4.17-37.270.04-20.0-33.33129.24-3.94100.81
23Q1 (15)3.35-22.6348.23-0.63-3.28-216.67-4.27-127.13-848.89-0.21-108.574.552.72-26.88-2.860.32-5.8852.38-0.33001.920.0978.192.1667.44-11.481.72102.35-23.560.72-6.49-20.880.050.0-16.67134.54-48.1191.69
22Q4 (14)4.33646.551.17-0.61-79.41-27.08-1.8868.9832.372.45369.23562.163.721450.0-2.110.34-2.86-50.720-100.001.91-11.17-42.271.29-26.7-49.810.85-66.67-59.330.772.67-16.30.050.0-16.67259.281397.5785.98
22Q3 (13)0.58-76.89-67.6-0.34-107.3330.61-6.06-545.59-150.41-0.91-213.79-4450.00.24-96.64-81.540.35-55.720.690.02002.15-46.750.41.76-15.79-28.742.55-6.9346.550.75-31.82-23.470.05-16.67-16.6717.31-73.1-73.11
22Q2 (12)2.5111.061.214.64759.26714.041.36402.22302.99-0.29-31.82-307.147.15155.36134.430.79276.19172.4100-100.04.04276.0167.42.09-14.34-15.732.7421.7845.741.120.8815.790.060.0-14.2964.36-8.3-24.74
22Q1 (11)2.26-47.2100.00.54212.5-32.5-0.4583.8192.99-0.22-159.46-833.332.8-26.3245.080.21-69.57-56.250001.07-67.57-60.172.44-5.0619.022.257.6635.540.91-1.09-5.210.060.0-14.2970.19-49.6667.08
21Q4 (10)4.28139.11-23.71-0.482.0411.11-2.78-14.88-334.380.371950.0139.363.8192.31-25.050.69137.93-1.4300100.03.31131.424.872.574.0517.352.0920.117.730.92-6.121.10.060.00.0139.41116.52-27.68
21Q3 (9)1.79-27.82250.98-0.49-185.96-4.26-2.42-261.19-455.88-0.02-114.2977.781.3-57.383150.00.290.0-68.130-100.0-100.01.43-5.23-69.412.47-0.44.661.74-7.450.00.983.16-2.00.06-14.2920.064.39-24.71252.24
21Q2 (8)2.48119.4755.00.57-28.75129.84-0.6789.5676.820.14366.67156.03.0558.031083.870.29-39.58-75.210.020-97.011.51-43.99-74.932.4820.9816.431.8813.2510.590.95-1.044.40.070.040.085.52103.5842.17
21Q1 (7)1.13-79.86-72.90.8248.15214.29-6.42-903.12-65.460.03103.19106.01.93-61.93-44.380.48-31.4323.080100.0100.02.70-14.6237.332.05-6.39-30.031.66-14.43-34.90.965.49-4.00.0716.6775.042.01-78.21-63.84
20Q4 (6)5.611000.0-0.18-0.54-14.89-158.7-0.64-194.1281.29-0.94-944.44-264.915.0712575.0-22.480.7-23.08-38.05-0.03-117.65-142.863.16-32.49-36.352.19-7.2-17.361.9411.49-19.50.91-9.0-5.210.0620.020.0192.78954.6417.32
20Q3 (5)0.51-68.12-62.77-0.4775.3986.830.68123.53385.71-0.0964.0-128.120.04112.9101.820.91-22.22-71.740.17-74.631600.04.68-22.34-70.12.3610.820.411.742.3528.891.09.8913.640.050.0-16.6718.28-69.61-69.45
20Q2 (4)1.6-61.630.0-1.91-172.860.0-2.8925.520.0-0.2550.00.0-0.31-108.930.01.17200.00.00.67276.320.06.03206.80.02.13-27.30.01.7-33.330.00.91-9.00.00.0525.00.060.15-48.220.0
20Q1 (3)4.17-25.80.0-0.7-176.090.0-3.88-13.450.0-0.5-187.720.03.47-46.940.00.39-65.490.0-0.38-642.860.01.96-60.430.02.9310.570.02.555.810.01.04.170.00.04-20.00.0116.16-29.310.0
19Q4 (2)5.62310.220.00.92125.770.0-3.42-2542.860.00.5778.120.06.54397.270.01.13-64.910.00.07600.00.04.96-68.280.02.6535.20.02.4178.520.00.969.090.00.05-16.670.0164.33174.680.0
19Q3 (1)1.370.00.0-3.570.00.00.140.00.00.320.00.0-2.20.00.03.220.00.00.010.00.015.650.00.01.960.00.01.350.00.00.880.00.00.060.00.059.830.00.0

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