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)0.390-1.7200.84-37.780.150-1.3300.36-52.0002.43-52.00.121100.00.0801.14-3.390.010.031.710
2022 (9)-0.360-0.9401.35-46.64-0.070-1.300.75-25.0005.07-27.690.010-0.2201.18-7.090.010.0-37.110
2021 (8)-1.710-1.4102.5316.59-0.030-3.1201.0-43.18007.01-42.11-1.220-1.4501.2710.430.010.00.000
2020 (7)-0.030-1.5902.17261.670.47422.22-1.6201.76-29.320012.11-25.38-1.030-1.201.154.550.01-50.00.000
2019 (6)1.54-18.52-2.5900.600.09-70.0-1.0502.49203.660016.23397.650.24-80.490.03-96.71.16.80.020.0133.9138.87
2018 (5)1.89-25.59-0.850-0.2600.301.04-55.560.82-24.07003.26-14.591.23-44.840.91-47.41.03-6.360.02-50.096.438.96
2017 (4)2.541593.33-0.20-2.070-0.2902.34317.861.08184.21003.82113.362.23218.571.73440.621.1-17.910.040.088.50903.02
2016 (3)0.15-64.290.41-22.640.2916.00.138.330.56-41.050.3865.22001.7931.680.71066.670.32357.141.340.00.040.08.82-69.54
2015 (2)0.42366.670.5300.25108.330.1200.9500.23228.57001.3665.840.0600.0701.3439.580.0433.3328.97-80.69
2014 (1)0.090-0.1900.12-57.14-0.110-0.100.07-30.0-0.2800.82-26.15-0.750-0.9300.96-2.040.0350.0150.000
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)-0.07-128.085.71-0.3045.450.13168.42-40.91-0.09-80.0-400.0-0.37-248.064.420.12500.0-25.0-0.06003.27516.35-9.67-0.010.0-105.560.01-66.67-96.770.250.0-13.79000-26.92-130.1567.03
24Q2 (19)0.25-76.64457.140100.0100.0-0.19-133.93-143.18-0.05-162.576.190.25-72.83154.350.02-86.67-33.330000.53-87.55-36.87-0.01-114.2975.00.03-40.000.25-10.71-10.7100089.29-72.46457.14
24Q1 (18)1.0718.892040.0-0.1551.6167.390.56460.0522.220.08-33.33-61.90.9255.93324.390.15275.07.140004.26327.2-15.080.07-53.33143.750.05400.0121.740.280.0-3.45000324.244.48289.09
23Q4 (17)0.9283.6795.65-0.3143.64-29.170.1-54.55140.00.12300.0300.00.59156.73168.180.04-75.0-63.640001.00-72.44-68.990.15-16.67225.00.01-96.77103.70.28-3.45-3.45000310.34480.01-86.51
23Q3 (16)-0.49-600.0-232.43-0.55-41.03-1000.00.22-50.0-31.250.03114.290-1.04-126.09-425.00.16433.33-11.110003.62330.77-15.130.18550.0260.00.310520.00.293.57-3.33000-81.67-226.67-177.25
23Q2 (15)-0.07-240.087.27-0.3915.22-21.880.44388.89-35.29-0.21-200.0-275.0-0.46-12.247.130.03-78.57-76.920000.84-83.25-76.41-0.0475.0-136.360100.0-100.00.28-3.45-6.67000-25.00-130.083.64
23Q1 (14)0.05-89.13107.81-0.46-91.67-43.750.09136.0-85.00.21450.0261.54-0.41-286.3657.290.1427.27-57.580005.0256.01-46.63-0.16-33.33-433.33-0.2314.81-228.570.290.0-3.3300083.33-96.38129.95
22Q4 (13)0.4624.32406.67-0.24-380.070.0-0.25-178.12-121.93-0.060-220.00.22-31.25123.160.11-38.89-56.00003.22-24.59-60.89-0.12-340.052.0-0.27-640.030.770.29-3.33-6.450002300.002075.680
22Q3 (12)0.37167.27134.91-0.0584.3854.550.32-52.94-68.630-100.0-100.00.32136.78127.350.1838.4620.00004.2719.7617.440.05-54.55129.410.05-16.67117.860.30.00.0000105.71169.19101.99
22Q2 (11)-0.5514.06-77.42-0.320.0-166.670.6813.336900.00.12192.31135.29-0.879.38-102.330.13-60.61-40.910003.56-62.12-46.90.11466.67125.00.06185.71113.640.30.0-6.25000-152.7845.10
22Q1 (10)-0.64-326.67-236.84-0.3260.015.790.6-47.3757.89-0.13-360.0-200.0-0.96-1.05-68.420.3332.0-13.160009.4014.32-5.74-0.0388.091.67-0.0782.0580.00.3-3.23-9.09000-278.2600
21Q4 (9)-0.1585.85-127.78-0.8-627.27-35.591.1411.7639.020.05-64.29-87.5-0.9518.8-1800.00.2566.67-48.980008.22126.43-26.83-0.25-47.067.41-0.39-39.2915.220.313.333.330000.00100.00
21Q3 (8)-1.06-241.94-1614.29-0.118.3381.671.0210300.0410.00.14141.18180.0-1.17-172.09-120.750.15-31.82-79.730003.63-45.85-74.58-0.1761.36-342.86-0.2836.36-1500.00.3-6.257.14000-5300.000-22814.29
21Q2 (7)-0.31-63.16-138.46-0.1268.420.0-0.01-102.63-101.96-0.34-361.54-409.09-0.4324.56-72.00.22-42.11-4.350006.71-32.75-27.68-0.44-22.22-7.32-0.44-25.71-18.920.32-3.0314.290000.0000
21Q1 (6)-0.19-135.1962.75-0.3835.59-40.740.38-53.66-41.540.13-67.5230.0-0.57-1040.026.920.38-22.4526.670009.97-11.25-16.55-0.36-33.3314.29-0.3523.9112.50.3310.017.860000.0000
20Q4 (5)0.54671.4331.71-0.591.67-18.00.82310.02633.330.4700.00-0.0590.5744.440.49-33.78-3.9200100.011.24-21.33-31.91-0.27-485.71-125.0-0.46-2400.0-84.00.37.1411.110000.00-100.0-100.0
20Q3 (4)0.07153.850.0-0.6-400.00.00.2-60.780.00.05-54.550.0-0.53-112.00.00.74221.740.0000.014.2954.040.00.07117.070.00.02105.410.00.280.00.0000.023.3300.0
20Q2 (3)-0.1374.510.0-0.1255.560.00.51-21.540.00.11210.00.0-0.2567.950.00.23-23.330.0000.09.27-22.410.0-0.412.380.0-0.377.50.00.280.00.0000.00.0000.0
20Q1 (2)-0.51-224.390.0-0.2746.00.00.652066.670.0-0.100.0-0.78-766.670.00.3-41.180.00100.00.011.95-27.580.0-0.42-250.00.0-0.4-60.00.00.283.70.0000.00.00-100.00.0
19Q4 (1)0.410.00.0-0.50.00.00.030.00.000.00.0-0.090.00.00.510.00.0-0.010.00.016.500.00.0-0.120.00.0-0.250.00.00.270.00.000.00.02050.000.00.0

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