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)7.83-35.56-1.610-5.40-0.8206.2216.71.4-55.84-1.4301.49-50.690.12-25.00.5607.03-3.570.13-18.75101.42-45.91
2022 (9)12.15326.32-6.820-3.960-0.3905.33-29.033.1717.41-0.1803.0132.260.16-93.82-0.9707.29-6.660.16-23.81187.50466.45
2021 (8)2.85-55.124.6601.0-64.41-0.4207.5102.7-23.510.1702.28-29.652.59119.490.5907.81-1.140.210.033.10-64.14
2020 (7)6.35-30.22-13.102.8100.21-61.82-6.7503.53-9.72-0.5203.240.21.18-36.9-1.2307.9-7.490.21-8.792.308.93
2019 (6)9.1-2.36-10.990-1.4300.550-1.8903.91-3.69-0.303.23-1.541.87-31.51.97447.228.5417.470.234.5584.73-28.63
2018 (5)9.32-22.66-3.9800.060-0.6605.3440.164.06-27.89-0.1303.28-28.02.73-22.00.36-84.077.27-5.460.2210.0118.730.01
2017 (4)12.0522.46-8.240-2.8500.45-60.873.8105.63-58.72-0.9304.56-60.753.545.232.26218.317.69-0.650.2-20.0118.724.97
2016 (3)9.841018.18-13.940-3.7801.150-4.1013.6429.53-0.39011.62-34.312.4100.71914.297.74100.00.2525.0113.10432.1
2015 (2)0.88-65.08-11.5017.120-0.260-10.62010.53168.62-1.9017.6967.92-2.0200.07-94.963.8751.760.2185.7121.26-66.18
2014 (1)2.520-4.270-3.780-0.080-1.7503.9231.99-0.03010.5337.09-1.4901.39-19.192.55-9.250.070.062.840
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)-0.57-107.6-133.73-0.8460.1930.580.25-76.42112.02-0.53-140.91-231.25-1.41-126.16-393.750.7832.2178.57-0.23-291.67-35.293.3138.21201.980.15-11.76-79.45-0.24-143.64-233.331.38-16.87-19.30.02-33.33-33.33-49.14-114.68-155.83
24Q2 (19)7.58433.33258.85-2.1163.05-363.751.06-28.38169.28-0.22-133.85-15.795.39192.9386.510.59-41.5822.920.12140.0220.02.40-47.8513.580.17156.67230.770.55885.71-40.861.66-1.19-4.050.030.0-25.0334.826201.19332.54
24Q1 (18)-0.09-102.41-129.03-5.71-170.62-727.471.48200.0562.50.65241.36600.0-5.8-458.02-575.411.012120.046.38-0.368.09-36.364.592436.9236.26-0.3-151.7271.7-0.0750.082.931.68-1.75-10.640.030.00.0-5.49-102.35-126.55
23Q4 (17)3.73120.71-56.78-2.11-74.3865.75-1.4828.85-13.85-0.46-187.5-84.01.62237.5-34.41-0.05-117.86-131.25-0.94-452.94-329.27-0.20-117.93-131.270.58-20.55114.81-0.14-177.7885.111.710.0-12.310.030.00.0233.12164.85-71.91
23Q3 (16)1.69-19.14-43.1-1.21-251.25-12.04-2.08-35.9511.86-0.1615.79-166.670.48-83.39-74.60.28-41.67-76.27-0.17-70.058.541.10-48.02-75.350.73661.541116.670.18-80.65228.571.71-1.160.590.03-25.0-25.088.0213.71-52.58
23Q2 (15)2.09574.19240.270.8-12.09-60.98-1.53-378.12-427.59-0.19-1800.0-111.112.89136.89416.070.48-30.43-57.89-0.154.55-166.672.11-37.43-52.64-0.1387.7472.920.93326.833000.01.73-7.98-1.70.0433.330.077.41274.55195.07
23Q1 (14)0.31-96.41-84.80.91114.77155.83-0.3275.38-1500.0-0.0196.0-200.01.22-50.61197.560.69331.25-1.43-0.22-153.6633.333.37436.3832.86-1.06-492.59-431.25-0.4156.38-612.51.88-3.590.00.030.0-40.020.67-97.51-79.64
22Q4 (13)8.63190.57214.76-6.16-470.37-136.92-1.344.9230.85-0.25-316.67-196.152.4730.69124.410.16-86.44-79.490.41200.0-73.380.63-85.87-74.030.27350.0-71.58-0.94-571.43-2250.01.9514.71-5.340.03-25.0-50.0829.81347.03329.52
22Q3 (12)2.97299.33-64.98-1.08-152.68-168.79-2.36-713.79-58.39-0.0633.3393.481.89237.5-81.191.183.5138.82-0.41-373.3321.154.45-0.1252.590.06112.5-84.21-0.14-566.6746.151.7-3.41-10.990.040.0-20.0185.62327.98-62.79
22Q2 (11)-1.49-173.04-298.672.05225.77-13.87-0.29-1350.0-106.53-0.09-1000.0-109.680.5636.59-82.111.1462.8680.950.15145.45115.154.4575.52105.9-0.48-250.0-160.00.03-62.5-91.891.76-6.38-8.330.04-20.0-20.0-81.42-180.22-354.03
22Q1 (10)2.04127.1378.95-1.6337.31-149.1-0.0298.9466.670.01-96.15101.470.41104.05-90.810.7-10.2659.09-0.33-121.43-335.712.544.8461.280.32-66.32-31.910.08300.0-84.311.88-8.74-2.080.05-16.670.0101.49128.07120.79
21Q4 (9)-7.52-188.68-383.77-2.6-265.6131.76-1.88-26.17-771.430.26128.26163.41-10.12-200.7-772.410.78-8.2411.431.54396.151005.882.42-16.986.930.95150.030.14-0.0484.62-157.142.067.853.00.0620.020.0-361.54-172.48-389.23
21Q3 (8)8.481030.672191.891.57-34.03274.44-1.49-133.56-198.0-0.92-198.9255.1210.05221.091996.230.8534.92-40.56-0.5247.47-134.672.9134.78-40.820.38-52.5-41.54-0.26-170.2731.581.91-0.520.00.050.00.0498.821456.332030.11
21Q2 (7)0.75-34.2111.942.38-28.31194.444.447500.071.430.93236.76764.293.13-29.82269.190.6343.18-24.1-0.99-807.1432.192.1637.48-34.940.870.21521.050.37-27.45-68.641.920.0-6.340.050.00.032.05-30.2756.91
21Q1 (6)1.14-56.981525.03.32187.14206.41-0.06-121.43-113.95-0.68-65.85-1233.334.46484.48239.370.44-37.14-22.810.14182.35135.91.57-30.49-33.630.47-35.622450.00.51628.57124.291.92-4.0-1.030.050.0-16.6745.97-63.230
20Q4 (5)2.65616.22-46.89-3.81-323.33-61.440.28156.0114.58-0.4180.0-278.26-1.16-118.87-144.110.7-51.05-27.84-0.17-111.3345.162.26-54.06-29.930.7312.31461.540.07118.42-41.672.04.71-9.910.050.0-16.67125.00433.78-39.88
20Q3 (4)0.37-44.780.0-0.964.290.0-0.5-119.310.0-2.05-1364.290.0-0.5371.350.01.4372.290.01.5202.740.04.9348.190.00.65442.110.0-0.38-132.20.01.91-6.830.00.050.00.023.4214.640.0
20Q2 (3)0.67937.50.0-2.5219.230.02.59502.330.0-0.14-333.330.0-1.8542.190.00.8345.610.0-1.46-274.360.03.3240.250.0-0.19-850.00.01.18156.190.02.055.670.00.05-16.670.020.4300.0
20Q1 (2)-0.08-101.60.0-3.12-32.20.00.43122.40.00.06-73.910.0-3.2-221.670.00.57-41.240.0-0.39-25.810.02.37-26.630.0-0.02-115.380.0-2.1-1850.00.01.94-12.610.00.060.00.00.00-100.00.0
19Q4 (1)4.990.00.0-2.360.00.0-1.920.00.00.230.00.02.630.00.00.970.00.0-0.310.00.03.230.00.00.130.00.00.120.00.02.220.00.00.060.00.0207.920.00.0

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