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)3.1245.12-2.530-2.270-0.0400.59-87.960.23-11.54001.6329.93-0.1900.07-95.710.7-5.410.030.0390.00335.35
2022 (9)2.1502.750-3.4400.06-40.04.900.26-39.53001.26-51.351.0701.6300.74-13.950.0350.089.580
2021 (8)-1.230-1.1102.7510.440.10-2.3400.43-28.33002.58-34.06-0.970-0.8900.8621.130.02-50.00.000
2020 (7)-0.170-2.6502.490-0.080-2.8200.6-48.28003.92-52.84-0.140-0.3800.715.970.040.0-45.950
2019 (6)1.51-37.08-1.040-1.490-0.0900.4717.51.16-43.69008.31-26.26-0.320-0.2300.6731.370.0433.33314.58151.67
2018 (5)2.4410.64-2.00-4.000.2200.402.06174.670011.27148.371.4271.081.38885.710.514.080.03-57.14125.0086.17
2017 (4)0.47-78.64-0.702.580-0.320-0.2300.75240.91004.54259.470.83-57.440.14-92.270.498.890.07-12.567.14-28.58
2016 (3)2.2-6.78-0.220-0.7400.03-75.01.9810.00.22-78.0-0.0201.26-79.621.9550.01.8166.060.45-11.760.080.094.02-33.07
2015 (2)2.36-18.34-0.560-1.6100.12300.01.8-29.961.0-9.91-0.0506.193.481.3-21.211.09-48.10.51-5.560.08-57.89140.4837.56
2014 (1)2.8937.62-0.320-2.0900.0302.5761.641.11552.94005.98464.241.65-4.622.125.750.5410.20.19137.5102.128.93
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)-0.66-364.0-213.791.76529.27309.300100.00.01133.33150.01.1787.58.910.1330.0-23.530003.5322.93-22.49-0.0187.5-104.760.821266.67228.00.1911.76-17.390.010.00.0-64.71-162.12-154.67
24Q2 (19)0.25-7.41-83.66-0.41-64.0-78.260100.0100.0-0.03-175.0-50.0-0.16-900.0-112.310.1-33.33233.330002.87-42.91218.01-0.08-60.068.00.06-25.0-62.50.17-10.5313.330.010.00.0104.178.02-78.21
24Q1 (18)0.27-72.73800.0-0.2588.0460.32-0.01-200.000.04200.0-33.330.02101.82103.330.151600.0275.00005.031751.01371.9-0.0573.68-266.670.08124.2400.19-5.00.00.010.00.096.430542.86
23Q4 (17)0.9970.69-32.65-2.09-586.05-236.60.01101.27-98.89-0.04-100.0-200.0-1.1-208.91-136.67-0.01-105.88-111.11000-0.30-106.69-118.16-0.19-190.48-157.58-0.33-232.0-466.670.2-13.045.260.010.00.00.00-100.0-100.0
23Q3 (16)0.58-62.09-55.730.43286.9619.44-0.7946.9847.33-0.020.0-150.01.01-22.31-39.520.17466.67112.50004.56404.38228.720.21184.0-50.00.2556.25-64.290.2353.3327.780.010.00.0118.37-75.24-19.58
23Q2 (15)1.535000.0350.0-0.2363.49-114.56-1.49036.32-0.02-133.3375.01.3316.67-32.290.03-25.0-50.00000.90-15.29-19.43-0.25-933.33-153.190.160-78.380.15-21.05-16.670.010.00478.123087.51193.75
23Q1 (14)0.03-97.96103.09-0.63-141.1812.50-100.0100.00.0650.020.0-0.6-120.064.50.04-55.5633.330001.07-36.4749.330.03-90.91120.00-100.0-100.00.190.00.00.010.0015.00-97.04104.64
22Q4 (13)1.4712.21673.681.53325.0292.310.9160.0373.680.040.0180.03.079.64417.240.0912.5200.00001.6821.11138.430.33-21.43182.50.09-87.14119.150.195.560.00.010.00.0506.90244.380
22Q3 (12)1.31285.29367.350.36-77.22180.0-1.535.9-241.510.04150.0-55.561.67-13.02277.660.0833.33-66.670001.3923.63-73.770.42-10.64347.060.7-5.411266.670.180.0-25.00.010150.0147.19298.28148.06
22Q2 (11)0.34135.05166.671.58319.44350.79-2.34-358.82-368.97-0.08-260.0-900.01.92213.61268.420.06100.0-60.00001.1257.01-68.90.47413.33323.810.74572.73346.670.18-5.26-10.000-100.036.96111.430
22Q1 (10)-0.97-610.53-125.58-0.72-284.62-71.43-0.51-368.42-180.950.05200.0-16.67-1.69-391.38-98.820.030.050.00000.711.4331.43-0.1562.521.050.11123.4320.00.190.0-20.830-100.0-100.0-323.330-57.91
21Q4 (9)0.19138.78182.610.39186.67123.930.19-82.08-80.0-0.05-155.5666.670.58161.7131.180.03-87.5-84.210000.70-86.68-87.1-0.4-135.2934.43-0.47-683.3318.970.19-20.83-5.00.01150.00.00.00100.00
21Q3 (8)-0.493.92-139.52-0.4528.5752.631.0621.84-32.910.09800.080.0-0.9417.54-424.140.2460.0-4.00005.2946.61-15.0-0.1719.05-162.96-0.0680.0-146.150.2420.026.32-0.02-200.0-300.0-306.250-181.5
21Q2 (7)-0.51-18.6-666.67-0.63-50.0-384.620.8738.1411.760.01-83.33110.0-1.14-34.12-2750.00.15650.050.00003.61563.4675.6-0.21-10.53-142.86-0.3-500.0-178.950.2-16.6742.860.020.0100.00.00100.0-100.0
21Q1 (6)-0.43-86.9666.41-0.4274.23-940.00.63-33.68400.00.06140.020.0-0.8554.330.890.02-89.47-66.670000.54-90.05-73.37-0.1968.8534.48-0.0591.3883.330.2420.033.330.02100.0100.0-204.7600
20Q4 (5)-0.23-118.55-119.33-1.63-71.58-462.070.95-39.873266.67-0.15-400.0-114.29-1.86-741.38-306.670.19-24.0-32.140005.46-12.21-27.46-0.61-325.93-281.25-0.58-546.15-262.50.25.265.260.010.00.00.00-100.0-100.0
20Q3 (4)1.241277.780.0-0.95-630.770.01.58829.410.00.05150.00.00.29825.00.00.25150.00.0000.06.22202.860.00.27-44.90.00.13-65.790.00.1935.710.00.010.00.0375.762112.790.0
20Q2 (3)0.09107.030.0-0.13-360.00.00.17180.950.0-0.1-300.00.0-0.0496.750.00.166.670.0000.02.050.620.00.49268.970.00.38226.670.00.14-22.220.00.010.00.016.9800.0
20Q1 (2)-1.28-207.560.00.05117.240.0-0.21-600.00.00.05171.430.0-1.23-236.670.00.06-78.570.0000.02.04-72.890.0-0.29-81.250.0-0.3-87.50.00.18-5.260.00.010.00.00.00-100.00.0
19Q4 (1)1.190.00.0-0.290.00.0-0.030.00.0-0.070.00.00.90.00.00.280.00.000.00.07.530.00.0-0.160.00.0-0.160.00.00.190.00.00.010.00.02975.000.00.0

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