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)4.1382.35-0.880-2.5100.3803.222376.920.9740.58-0.0102.7922.633.1540.622.5826.470.66-4.350.030.0125.38307.12
2022 (9)0.8534.92-0.720-1.540-0.1700.13160.00.6923.21-0.0102.272.942.2427.272.0435.10.692.990.03-25.030.808.52
2021 (8)0.63-84.05-0.580-0.7300.1500.05-98.370.56-41.67002.21-39.991.76-26.971.51-27.050.670.00.0433.3328.38-80.1
2020 (7)3.95159.87-0.890-1.270-0.3803.06401.640.9614.29003.6817.42.4123.592.0726.990.67-1.470.0350.0142.60118.59
2019 (6)1.52-52.5-0.910-1.260-0.0700.61-79.670.8431.25003.1445.811.95-26.421.63-23.830.6830.770.020.065.24-45.36
2018 (5)3.239.13-0.20-1.3500.2403.084.050.64-7.250.02100.02.15-16.072.658.162.1412.630.520.00.020.0119.4026.67
2017 (4)2.3-23.33-0.670-1.870-0.0401.63-41.370.69109.090.0102.56100.162.45-12.811.9-17.030.521.960.020.094.26-11.39
2016 (3)3.053.06-0.220-1.50-0.3502.78155.050.333.12-0.0101.28-0.962.8118.572.2923.780.51-3.770.020.0106.3830.26
2015 (2)1.962.62-0.870-1.810-0.0501.09-30.130.32-17.950.010.01.29-18.212.373.951.853.930.531.920.020.081.67-0.8
2014 (1)1.91-26.54-0.350-1.600.1900.01.56-40.00.3969.570.01-96.431.5852.792.287.041.7812.660.52-1.890.020.082.33-32.55
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)3.54742.86151.06-0.35-133.33-118.75-0.5324.2958.27-0.13-262.540.913.191081.48155.20.35118.7594.4400100.03.70108.5883.550.95-8.6555.740.82-6.8251.850.176.256.250.010.00.0354.00785.078.26
24Q2 (19)0.42189.36-67.94-0.15-50.028.57-0.7-255.56-18.640.08128.57-46.670.27147.37-75.450.1645.45-23.810-100.001.7717.4-41.891.04100.089.090.8887.2387.230.160.06.670.010.00.040.00154.47-80.76
24Q1 (18)-0.47-251.61-143.52-0.167.7450.00.45650.0162.5-0.28-144.44-47.37-0.570-164.770.11-69.44-50.00.01001.51-47.7-55.360.52-69.2373.330.47-62.746.880.160.0-15.790.010.00.0-73.44-438.76-135.36
23Q4 (17)0.31-78.01-73.95-0.31-93.7520.510.06104.72110.710.63386.36110.00-100.0-100.00.36100.0-7.690100.002.8943.34-20.731.69177.0537.41.26133.3323.530.160.00.00.010.00.021.68-89.08-78.32
23Q3 (16)1.417.63104.35-0.1623.81-6.67-1.27-115.25-252.78-0.22-246.67-29.411.2513.64131.480.18-14.2938.46-0.01002.02-33.9618.150.6110.9110.910.5414.898.00.166.67-11.110.010.00.0198.59-4.4998.59
23Q2 (15)1.3121.32083.33-0.21-5.0-600.0-0.5918.06-321.430.15178.95850.01.125.03566.670.21-4.55950.000100.03.05-9.82893.530.5583.33103.70.4746.8838.240.15-21.05-16.670.010.00.0207.940.121736.77
23Q1 (14)1.08-9.24199.08-0.248.72-33.33-0.72-28.57-50.0-0.19-163.3334.480.8810.0170.970.22-43.5957.140003.38-7.1433.210.3-75.6157.890.32-68.6368.420.1918.755.560.010.00.0207.69107.69172.41
22Q4 (13)1.1972.46357.69-0.39-160.0-30.0-0.56-55.56-182.350.3276.4757.890.848.152100.00.39200.034.480003.64113.64-6.361.23123.6498.391.02104.085.450.16-11.11-5.880.010.00.0100.000.0180.77
22Q3 (12)0.691050.086.49-0.15-400.0-25.0-0.36-157.1468.42-0.17-750.0-156.670.541700.0116.00.13550.0-18.750100.0-100.01.71455.31-27.810.55103.734.150.547.0651.520.180.012.50.010.00.0100.00783.3335.14
22Q2 (11)0.06105.5-90.16-0.0380.072.73-0.1470.8322.22-0.0293.192.310.03102.42-94.00.02-85.71-66.67-0.01066.670.31-87.91-69.890.2742.11-37.210.3478.95-2.860.180.05.880.010.00.011.32103.95-90.16
22Q1 (10)-1.09-519.23-78.69-0.1550.0-200.0-0.48-170.59-500.0-0.29-252.63-222.22-1.24-3000.0-87.880.14-51.72250.000100.02.54-34.73232.850.19-69.35-36.670.19-65.45-32.140.185.885.880.010.00.0-286.84-905.36-116.31
21Q4 (9)0.26-29.73-82.67-0.3-150.0-87.50.68159.65270.00.19-36.67533.33-0.04-116.0-102.990.2981.2526.090-100.003.8964.7138.440.6251.22-35.420.5566.67-26.670.176.250.00.010.00.035.62-51.87-77.92
21Q3 (8)0.37-39.34-84.26-0.12-9.0955.56-1.14-533.3311.630.3215.38220.00.25-50.0-87.980.16166.67-44.830.05266.6702.36131.61-54.360.41-4.6536.670.33-5.7137.50.16-5.88-5.880.010.00.074.00-35.7-86.77
21Q2 (7)0.61200.045.24-0.11-120.062.07-0.18-125.0-325.0-0.26-188.89-316.670.5175.76284.620.0650.0-77.78-0.03-50.001.0233.67-71.50.4343.33-57.840.3525.0-59.770.170.06.250.010.00.0115.09186.79185.0
21Q1 (6)-0.61-140.67-90.62-0.0568.7568.75-0.0880.0-123.53-0.09-400.068.97-0.66-149.25-37.50.04-82.61-75.0-0.02000.76-72.85-77.290.3-68.75130.770.28-62.6733.330.170.00.00.010.00.0-132.61-182.22-61.62
20Q4 (5)1.5-36.1745.63-0.1640.7448.39-0.468.99-53.850.03112.0-85.711.34-35.5886.110.23-20.69-17.860002.81-45.7-14.240.96220.0-5.880.75212.5-6.250.170.06.250.010.00.0161.29-71.1751.89
20Q3 (4)2.35459.520.0-0.276.90.0-1.29-1712.50.0-0.25-308.330.02.081500.00.00.297.410.0000.05.1844.620.00.3-70.590.00.24-72.410.00.176.250.00.010.00.0559.521285.490.0
20Q2 (3)0.42231.250.0-0.29-81.250.00.08-76.470.00.12141.380.00.13127.080.00.2768.750.0000.03.586.530.01.02684.620.00.87314.290.00.16-5.880.00.010.00.040.38149.220.0
20Q1 (2)-0.32-131.070.0-0.1648.390.00.34230.770.0-0.29-238.10.0-0.48-166.670.00.16-42.860.0000.03.362.520.00.13-87.250.00.21-73.750.00.176.250.00.010.00.0-82.05-177.270.0
19Q4 (1)1.030.00.0-0.310.00.0-0.260.00.00.210.00.00.720.00.00.280.00.000.00.03.280.00.01.020.00.00.80.00.00.160.00.00.010.00.0106.190.00.0

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