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)8.09-55.03-22.07014.57635.86-0.010-13.98010.81233.330.4206.921528.71.06-82.710.26-93.11.694.320.090.0396.5720.8
2022 (9)17.990-20.8201.98-23.550.460-2.8300.81-69.32-3.2900.42-70.156.13-20.393.77-27.51.6224.620.0928.57328.280
2021 (8)-1.910-0.1102.590-0.350-2.0202.6441.940.13-27.781.429.217.7640.385.2197.141.3-9.720.07-46.15-29.070
2020 (7)-2.1802.640-0.130-0.0900.46-84.671.86-45.130.1801.30-35.541.04-43.171.751066.671.44-13.250.13-18.75-65.660
2019 (6)7.112.52-4.10-2.1600.3703.0-82.063.3965.37-0.0702.0261.821.83297.830.1501.663.750.160.0360.41-46.88
2018 (5)6.31951.6710.41180.59-17.040-0.49016.72287.942.057.33-0.2701.2512.870.46-90.71-0.8301.6-6.980.16-5.88678.493462.1
2017 (4)0.6-82.813.710-1.370-1.6904.3101.91-50.52-0.4301.11-61.544.95-12.71.26-61.471.72-1.150.1721.4319.05-71.89
2016 (3)3.49-65.48-13.9606.6200.630-10.4703.86203.94-0.1402.88227.285.6703.2701.74-13.430.14-12.567.77-98.66
2015 (2)10.110-3.070-3.460-0.7407.0401.27-34.87-0.0700.88-37.47-1.670-1.9702.014.150.166.675055.000
2014 (1)-1.090-4.3705.150-0.490-5.4601.9543.38-1.7401.4120.523.4301.5301.931.580.1525.0-30.190
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)-5.05-340.48-317.67-0.1195.5193.335.161158.54235.06-0.040.0-233.33-5.16-1374.29-870.150.42-32.26110.0-0.65-238.336.890.98-47.18100.780.5796.55618.181.2420.39853.850.444.764.760.0350.050.0-295.32-306.73-172.56
24Q1 (19)2.1-72.76-1.87-2.4578.5776.240.41-67.2-95.37-0.040-300.0-0.3590.5995.720.62-57.82-92.060.47347.37261.541.86-49.93-91.230.29-6.45-35.561.03274.581816.670.42-2.330.00.020.00.0142.860-74.63
23Q4 (18)7.71288.9758.32-11.43-965.91-15.111.25-57.3464.470100.0-100.0-3.72-34.7826.481.4711.36818.75-0.19-120.8894.883.718.5836.60.31-24.39-68.04-0.59-175.64-73.530.432.384.880.020.00.00.00100.0-100.0
23Q3 (17)-4.08-275.86-136.531.32180.0118.592.9390.26411.7-0.03-200.050.0-2.76-511.94-167.811.32560.0780.00.91188.35-63.163.42599.651073.940.41472.73-59.00.78500.0-49.350.420.02.440.020.0-33.33-334.43-182.17-159.28
23Q2 (16)2.328.41-50.0-1.6584.034.261.54-82.6214.930.03400.0109.380.67108.2-68.540.2-97.44-50.0-1.03-892.31-1.980.49-97.69-32.11-0.11-124.44-107.330.13316.67-80.30.420.02.440.020.00.0407.02-27.73-4.39
23Q1 (15)2.14-56.06179.55-10.31-3.83-711.818.851064.47152.86-0.01-105.0-101.56-8.17-61.46-106.317.814781.257710.00.13103.5112.3821.175245.569034.950.45-53.61-83.08-0.0682.35-103.140.422.447.690.020.00.0563.16-89.59585.7
22Q4 (14)4.87-56.419.36-9.93-39.86-2909.090.76180.85127.340.2433.33160.61-5.06-224.32-234.930.166.67-77.46-3.71-250.200.4035.99-70.770.97-3.0-35.33-0.34-122.08-126.560.410.017.140.02-33.330.05411.11859.182088.32
22Q3 (13)11.17140.731567.16-7.1-182.87-429.85-0.9429.85-170.68-0.0681.25-200.04.0791.08707.460.15-62.5-85.152.47344.551552.940.29-59.54-85.431.0-33.33-67.211.54133.33-27.70.410.032.260.0350.050.0564.1432.521971.33
22Q2 (12)4.64272.49221.15-2.51-97.64-634.04-1.34-138.29-139.07-0.32-150.0-128.572.13153.79163.390.4300.0-49.37-1.013.81-319.570.72210.56-57.191.5-43.61-20.210.66-65.45-51.110.415.1332.260.020.0100.0425.69467.14285.61
22Q1 (11)-2.69-165.934.61-1.27-284.85-215.453.5225.9473.770.64293.94326.67-3.96-205.6-130.230.1-85.92-16.67-1.050-600.00.23-82.9-31.282.6677.33109.451.9149.22334.090.3911.4314.710.020.00.0-115.95-146.8967.11
21Q4 (10)4.08508.96131.82-0.3375.37-164.71-2.78-309.029.45-0.33-1550.0-32.03.75659.765.20.71-29.7-17.440100.0100.01.35-32.21-31.41.5-50.82455.561.28-39.9164.10.3512.92.940.020.0-33.33247.27807.961.57
21Q3 (9)0.67117.49134.18-1.34-385.11-257.651.33-61.22-46.59-0.0285.71-166.67-0.6780.0639.641.0127.85225.81-0.17-136.96-1600.02.0018.89150.773.0562.23125.932.1357.783.90.310.0-13.890.02100.0-50.027.24111.88134.04
21Q2 (8)-3.83-35.82-213.930.47-57.27-69.683.43462.31529.17-0.14-193.33-380.0-3.36-95.35-1118.180.79558.3379.550.46406.67360.01.68398.5120.031.8848.036166.671.35206.823275.00.31-8.82-20.510.01-50.0-75.0-229.3434.9411.65
21Q1 (7)-2.82-260.23-271.051.1115.69523.080.61119.87-12.860.15160.0114.29-1.72-175.77-68.630.12-86.05-53.85-0.15-36.36-207.140.34-82.93-62.531.27370.37308.20.44-43.59139.640.340.0-2.860.02-33.330.0-352.50-330.330
20Q4 (6)1.76189.8-49.710.51-40.0120.65-3.07-223.29-474.39-0.25-933.33-128.412.27304.5120.390.86177.42-22.52-0.11-1000.0-125.581.97147.8-11.10.27-80.0-32.50.78-61.95116.670.34-5.560.00.03-25.00153.04291.3-69.39
20Q3 (5)-1.96-60.66-578.050.85-45.16149.132.491137.528.350.03-40.0106.0-1.11-436.3615.910.31-29.55-75.4-0.01-110.098.810.80-43.09-73.041.354400.022.732.055025.0109.180.36-7.69-14.290.040.0-33.33-80.0069.18-384.88
20Q2 (4)-1.22-60.530.01.55696.150.0-0.24-134.290.00.05-28.570.00.33132.350.00.4469.230.00.1-28.570.01.4055.60.00.03104.920.00.04103.60.00.3911.430.00.04100.00.0-259.5700.0
20Q1 (3)-0.76-121.710.0-0.2689.470.00.7-14.630.00.07-92.050.0-1.02-199.030.00.26-76.580.00.14-67.440.00.90-59.490.0-0.61-252.50.0-1.11-408.330.00.352.940.00.0200.00.00-100.00.0
19Q4 (2)3.5753.660.0-2.47-42.770.00.82-57.730.00.88276.00.01.03178.030.01.11-11.90.00.43151.190.02.22-24.860.00.4-63.640.00.36-63.270.00.34-19.050.00-100.00.0500.001680.490.0
19Q3 (1)0.410.00.0-1.730.00.01.940.00.0-0.50.00.0-1.320.00.01.260.00.0-0.840.00.02.960.00.01.10.00.00.980.00.00.420.00.00.060.00.028.080.00.0

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