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)0.66-80.36-0.90-0.2600.66230.0-0.2400.5-73.68-0.0702.64-71.26-1.780-1.601.918.520.12-29.41153.49-7.72
2022 (9)3.360-1.250-2.8700.202.1101.9-17.39-0.3209.17-11.41-0.600.09-78.571.7618.920.1713.33166.340
2021 (8)-0.10-0.7701.61-36.11-0.130-0.8702.3-30.09-0.23010.35-37.040.1700.4201.4819.350.1550.0-4.880
2020 (7)-0.740-7.002.52-22.22-0.130-7.7403.29-16.07-0.19016.44-15.06-0.040-0.1401.2418.10.111.11-61.670
2019 (6)0.79-42.752.8103.24500.00.1503.603.92101.03-0.86019.3699.93-0.0403.92170.341.050.960.09-43.7515.61-70.02
2018 (5)1.3835.29-3.1700.540-0.150-1.7901.95137.8-1.3409.68103.561.64192.861.45625.01.04-11.110.1623.0852.08-23.42
2017 (4)1.02-56.6-0.580-0.8100.1233.330.44-58.10.82-34.4-0.0604.76-32.920.56-48.150.2-76.471.17-7.140.13-7.1468.00-34.89
2016 (3)2.35-30.47-1.300.4600.09-80.01.05-58.821.2511.61-0.0907.0921.611.08-10.740.85-32.541.261.610.14-22.22104.44-17.19
2015 (2)3.3873.33-0.830-1.0900.4560.712.5525400.01.12-53.330.0980.05.83-47.71.21-2.421.26-3.081.246.90.1812.5126.1269.45
2014 (1)1.95119.1-1.940-1.1500.2800.0102.4-40.890.05011.15-41.771.2411.711.32.361.1612.620.16128.5774.4398.19
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)0.71100.0-12.5-0.1821.74-63.64-0.0294.1266.670.01105.88125.00.52273.33-24.640.0716.67-84.09-0.0450.0-115.381.379.36-85.77-0.0940.081.25-0.1-150.068.750.460.0-6.120.030.00.0179.491253.85-55.13
24Q1 (19)-0.0763.1641.67-0.2356.6-76.92-0.34-6.25-175.56-0.17-143.59-141.46-0.358.33-20.00.0620.0-53.85-0.0811.11-700.01.259.48-47.49-0.1578.26-1400.0-0.0494.0377.780.46-2.13-4.170.030.00.0-15.56057.22
23Q4 (18)-0.19-205.56-129.23-0.53-341.6763.19-0.325.8876.810.39454.5530.0-0.72-1300.08.860.05145.45-87.8-0.0959.0930.771.14147.74-88.2-0.69-15.0-27.78-0.67-55.81-13.560.472.17-2.080.030.0-25.00.00-100.00
23Q3 (17)0.18-77.5-90.22-0.12-9.0960.0-0.34-466.6759.04-0.11-175.0-450.00.06-91.3-96.1-0.11-125.0-114.86-0.22-184.62-181.48-2.40-124.89-115.71-0.6-25.0-93.55-0.43-34.38-714.290.46-6.120.00.030.0-25.0300.00-25.0-7.07
23Q2 (16)0.8766.67-41.61-0.1115.3863.33-0.06-113.33-100.0-0.04-109.76-300.00.69376.0-35.510.44238.4633.330.262700.0189.669.63303.6453.76-0.48-4700.0-500.0-0.32-77.78-288.240.492.0813.950.030.0-25.0400.001200.086.86
23Q1 (15)-0.12-118.4676.0-0.1390.9743.480.45132.61171.430.4136.67555.56-0.2568.3565.750.13-68.29-69.05-0.0192.3194.122.39-75.39-63.82-0.0198.15-103.12-0.1869.49-140.00.480.020.00.03-25.0-25.0-36.36035.27
22Q4 (14)0.65-64.67828.57-1.44-380.0-289.19-1.38-66.27-218.970.31600.0185.71-0.79-151.3-163.330.41-44.59-28.07-0.13-148.15-208.339.69-36.47-19.91-0.54-74.19-107.69-0.59-942.86-195.00.484.3523.080.040.033.330.00-100.0-100.0
22Q3 (13)1.8434.31508.89-0.30.0-700.0-0.83-2666.67-6.41-0.02-200.0-109.521.5443.93485.00.74124.24105.560.27193.1181.8215.26143.66133.1-0.31-287.5-342.860.07-58.82-81.080.466.9824.320.040.00.0322.8150.8659.53
22Q2 (12)1.37374.098.55-0.3-30.4362.96-0.0395.24-103.30.02122.22140.01.07246.58991.670.33-21.43-71.79-0.29-70.59-203.576.26-5.03-68.42-0.08-125.0-134.780.17-62.22750.00.437.519.440.040.033.33214.06481.0327.2
22Q1 (11)-0.5-814.29-19.05-0.2337.84-165.71-0.63-154.31-290.91-0.0974.29-250.0-0.73-143.33-942.860.42-26.32110.0-0.17-241.6745.166.59-45.52101.430.32223.0818.520.45325.087.50.42.5614.290.0433.330.0-56.18-276.5715.73
21Q4 (10)0.07115.560.0-0.37-840.077.441.16248.7281.25-0.35-266.67-294.44-0.325.080.890.5758.3314.00.12136.36271.4312.1084.8944.25-0.26-271.43-135.14-0.2-154.05-155.560.395.4118.180.03-25.050.031.82155.15222.73
21Q3 (9)-0.45-165.2257.940.05106.17101.62-0.78-185.71-202.630.21520.0184.0-0.4-233.3390.360.36-69.23-5.26-0.33-217.86-94.126.55-66.99-0.27-0.07-130.4365.00.371750.0294.740.372.7819.350.0433.3333.33-57.69-134.2891.91
21Q2 (8)0.69264.2923.21-0.81-331.43-14.080.91175.76911.11-0.05-183.33-110.42-0.12-71.4320.01.17485.091.80.28190.32255.5619.83505.8237.510.23-14.81179.310.02-91.67106.90.362.8620.00.03-25.050.0168.29352.44-90.98
21Q1 (7)-0.42-700.0-40.00.35121.34122.290.33-48.44-67.960.06-66.67-76.0-0.0795.5496.260.2-60.0-81.48-0.31-342.8638.03.27-60.98-87.820.27-63.51193.10.24-33.331300.00.356.0620.690.04100.0100.0-66.67-776.1935.56
20Q4 (6)0.07106.54108.43-1.6446.75-9.330.64-15.7952.380.18172.0-64.0-1.5762.1732.620.531.58-52.83-0.0758.8286.08.3927.83-59.720.74470.0436.360.36289.47250.00.336.4522.220.02-33.330.09.86101.38100.59
20Q3 (5)-1.07-291.0718.94-3.08-333.8-139.190.76744.445.56-0.25-152.0860.32-4.15-2666.67-163.460.38-37.7-36.67-0.175.56-129.316.56-54.49-45.31-0.231.0323.08-0.1934.48-105.010.313.3319.230.0350.050.0-713.33-138.21-2099.44
20Q2 (4)0.56286.670.0-0.7154.780.00.09-91.260.00.4892.00.0-0.1591.980.00.61-43.520.0-0.1864.00.014.42-46.320.0-0.290.00.0-0.29-1350.00.00.33.450.00.020.00.01866.671904.440.0
20Q1 (3)-0.363.860.0-1.57-4.670.01.03145.240.00.25-50.00.0-1.8719.740.01.081.890.0-0.50.00.026.8729.010.0-0.29-31.820.0-0.0291.670.00.297.410.00.020.00.0-103.4593.770.0
19Q4 (2)-0.8337.120.0-1.5-119.080.00.42-41.670.00.5179.370.0-2.33-135.630.01.0676.670.0-0.5-186.210.020.8373.540.0-0.2215.380.0-0.24-106.330.00.273.850.00.020.00.0-1660.00-5018.330.0
19Q3 (1)-1.320.00.07.860.00.00.720.00.0-0.630.00.06.540.00.00.60.00.00.580.00.012.000.00.0-0.260.00.03.790.00.00.260.00.00.020.00.0-32.430.00.0

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