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)3.6-23.57-1.7202.050001.88-56.980.34325.0001.63309.953.5642.43.0526.030.21-4.550.060.0108.43-37.84
2022 (9)4.71218.24-0.340-0.170004.37724.530.08-92.52000.40-94.542.552.442.4266.90.2257.140.0650.0174.4492.12
2021 (8)1.48-26.37-0.950-0.360000.53-38.371.0721.59007.26-8.041.6410.811.4525.00.1427.270.04300.090.80-42.18
2020 (7)2.0152.27-1.150-0.4800.03-40.00.86-28.330.881366.67007.901294.251.4894.741.1673.130.1110.00.010.0157.03-7.21
2019 (6)1.3228.16-0.120-0.2400.05400.01.20.00.06-33.33000.57-22.570.764.110.6728.850.10.00.010169.231.87
2018 (5)1.0300.1700.222100.00.0101.200.0980.0000.7345.760.7325.860.5244.440.1-9.0900166.130
2017 (4)-0.320-0.300.010-0.010-0.6200.0525.0000.5018.720.5818.370.360.00.11-15.3800-68.090
2016 (3)0.970-0.040-0.4900.0700.9300.040000.4200.4900.3600.13000197.960
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)0.21-93.05-61.11-0.0150.075.0-0.96-860.0-2.130000.2-93.33-60.00.02-50.0-50.00000.38-57.33-61.751.0613.9870.970.85-1.1637.10.050.00.00-100.0-100.023.33-92.89-70.62
24Q2 (19)3.02174.551158.33-0.0233.330.0-0.1-433.3344.440100.003.0180.371263.640.04300.0300.00000.88385.46251.540.93-7.9216.250.861.184.880.050.00.00.010.00.0328.26171.561103.62
24Q1 (18)1.1-37.53.77-0.0396.5196.20.03-99.01-80.0-0.01001.0718.89296.30.01-96.5500000.18-95.9401.01-22.921.690.85-13.2732.810.050.0-16.670.010.0-50.0120.88-28.57-17.89
23Q4 (17)1.76225.93-27.87-0.86-2050.0-577.783.02421.281218.520000.980.0-65.650.29625.0680.00004.48355.36601.231.31111.2970.130.9858.0658.060.050.0-16.670.010.0-50.0169.23113.11-51.45
23Q3 (16)0.54125.0154.55-0.04-100.078.95-0.94-422.22-526.670000.5127.27142.370.04300.0100.00000.98292.14157.990.62-22.5-12.680.62-24.39-17.330.050.0-16.670.010.0-50.079.41191.18166.58
23Q2 (15)0.24-77.36-93.35-0.0297.4792.0-0.18-220.0-80.00000.22-18.52-93.450.010-66.670000.250-57.560.8-3.6177.780.8228.1260.780.05-16.67-16.670.01-50.0-50.027.27-81.48-95.54
23Q1 (14)1.06-56.56402.86-0.79-538.89-777.780.15155.56-57.140000.27-89.69161.360100.0-100.0000-0.00100.0-100.00.837.7945.610.643.2318.520.060.020.00.020.00.0147.22-57.76356.59
22Q4 (13)2.44346.4632.610.18194.74172.0-0.27-80.078.5700-100.02.62322.0364.78-0.05-350.0-113.51000-0.89-334.38-118.390.778.452.670.62-17.33-4.620.060.0-25.00.020.0-33.33348.57392.2443.98
22Q3 (12)-0.99-127.420-0.1924.00-0.15-50.00000-1.18-135.1200.02-33.3300000.38-35.4900.7157.7800.7547.0600.060.000.020.00-119.28-119.490
22Q2 (11)3.611131.430-0.25-177.780-0.1-128.5700003.36863.6400.03-57.1400000.59-64.3100.45-21.0500.51-5.5600.0620.000.020.00611.861166.390
22Q1 (10)-0.35-119.020-0.0964.000.35127.7800-100.00-0.44-127.6700.07-81.0800001.65-65.9200.57-24.000.54-16.9200.05-37.500.02-33.330-57.38-123.70
21Q4 (9)1.8400-0.2500-1.26000.03001.59000.37000004.86000.75000.65000.08000.0300242.1100

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