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)200.75-48.26-730.30-15.0801.20-529.550378.38177.890046.16177.57186.07-26.7498.4412.9483.4620.993.53-9.95108.26-55.34
2022 (9)388.0125.24-154.340-82.070-12.290233.6798.53136.16126.520016.6390.47254.040.4987.1627.9768.989.753.9274.22242.424.23
2021 (8)309.82112.48-192.120342.92011.44930.63117.7060.11-34.44008.73-41.53180.821.0868.117.6762.858.532.25-36.8232.5898.96
2020 (7)145.81-22.57-175.660-81.6601.110-29.85091.6918.780014.9326.74149.3210.4863.26181.4157.9115.133.56-2.47116.90-52.55
2019 (6)188.31-47.82-131.720-72.970-5.55056.59-80.2577.1916.990011.7823.65135.152.5622.4815.2250.3-10.633.652.82246.38-45.83
2018 (5)360.89123.95-74.30-125.4104.030286.59119.2965.9897.07009.5368.99131.78108.3519.5188.3256.28-4.453.551.14454.87105.4
2017 (4)161.15545.63-30.460-23.730-5.30130.69033.48-16.32005.64-55.4663.2514959.5210.36058.9114.813.512093.75221.453.72
2016 (3)24.96115.17-214.390224.44513.06-0.920-189.43040.01-4.470012.66-14.530.42-98.12-15.89027.4226.940.16-50.0213.52401.95
2015 (2)11.6-60.77-44.4036.61919.78-1.910-32.8041.88211.610014.81206.6722.3754.65.35-52.5721.6-0.920.3239.1342.54-52.08
2014 (1)29.5720.3-14.4803.590-3.11015.09-12.6213.44-19.81004.83-35.9714.47130.0511.28282.3721.8-37.450.2364.2988.7737.02
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)24.21-56.78-52.83-12.5695.1196.2644.72-84.931674.651.021557.1432.4711.65105.79104.09153.8815.6652.660.140-12.576.4714.3548.6934.96-19.41-24.7713.24-19.56-50.8525.565.4522.830.460.0-50.061.67-54.68-41.52
24Q2 (19)56.01131.8340.1-257.11-705.73-35.61296.73208.48491.1-0.0798.42-101.41-201.1-2494.84-34.41133.0419.9343.3200066.8718.746.3643.38-0.39-14.7616.46-13.46-32.3224.245.8121.50.46-2.13-50.0136.08138.8153.81
24Q1 (18)24.16-61.42-48.4-31.9154.6576.2396.1985.09724.96-4.42-198.65-149.72-7.75-0.1391.13110.93-15.51107.540100.0056.33-9.29120.3143.5541.76-24.8919.02-15.39-22.9622.91-0.8716.950.47-38.96-48.3556.98-57.82-45.0
23Q4 (17)62.6322.04-45.99-70.3779.06-21.2651.971929.93615.58-1.48-292.21-604.76-7.7497.28-113.36131.330.26168.34-0.16-200.0062.1020.76169.1330.72-33.89-46.4122.48-16.56-11.3223.1111.0521.630.77-16.3-42.96135.0928.12-46.76
23Q3 (16)51.3228.36-42.29-336.09-77.26-967.63-2.8496.2693.490.77-84.51-84.02-284.77-90.33-595.68100.88.59251.590.160051.4312.56287.9146.47-8.69-30.226.9410.77-12.9620.814.3116.780.920.0-31.85105.4419.19-40.57
23Q2 (15)39.98-14.61-59.08-189.6-41.24-997.22-75.87-750.69-2299.134.97380.7964.57-149.62-71.15-286.0392.8373.68149.9500045.6978.69149.3750.89-12.23-25.2124.32-1.533.5519.951.8422.240.921.150.8288.47-14.61-68.18
23Q1 (14)46.82-59.63-45.17-134.24-131.33-650.3611.66215.67136.61-1.77-742.8691.11-87.42-250.88-229.5153.459.24149.5300025.5710.81124.0557.981.15-6.5624.69-2.695.1819.593.1123.60.91-32.5949.18103.61-59.17-64.68
22Q4 (13)115.9730.41-8.14-58.03-84.34-172.06-10.0876.88-17.07-0.21-104.36-101.3257.940.85-44.7848.9370.67130.3700023.0774.0596.4657.32-13.9115.0525.35-18.0980.6819.06.6220.561.350.0110.94253.7643.02-38.84
22Q3 (12)88.93-8.9916.19-31.48-82.18-228.26-43.6-1363.77-255.14.8259.6254.9857.45-28.57-14.1928.67-22.81102.900013.26-27.6464.466.58-2.1538.0530.9569.9669.3117.829.1914.671.35121.31150.0177.43-36.19-20.35
22Q2 (11)97.7114.4341.71-17.283.41-95.253.45110.83-98.863.02115.1623.2780.4319.1633.8337.1473.39214.2100018.3260.54166.3568.049.6557.7218.2143.95-14.0616.322.974.410.610.010.91278.06-5.2150.7
22Q1 (10)85.39-32.36124.24-17.8916.1388.26-31.85-269.92-252.98-19.92-225.44-426.9867.5-35.67159.0721.420.8565.7900011.41-2.8341.7962.0524.5556.6512.65-9.84-13.4215.850.57-0.50.61-4.6915.09293.34-29.3139.34
21Q4 (9)126.2564.95138.57-21.33-122.4265.72-8.61-130.6380.3115.88610.61505.1104.9256.711228.1721.2450.3295.2200011.7545.6569.5249.823.355.1114.03-23.25-20.0115.761.42-2.350.6418.52-28.09414.8986.25171.02
21Q3 (8)76.5411.01134.57-9.59-8.3664.8128.11-90.71366.17-3.11-226.94-7675.066.9511.41144.4214.1319.54-17.030008.0617.23-27.1848.2311.821.2718.28-13.739.3315.54-0.58-3.540.54-1.82-39.33222.7620.73130.2
21Q2 (7)68.9581.07116.28-8.8594.1936.38302.61353.41881.312.45164.81-63.160.1152.59234.4511.82-8.51-61.690006.88-14.54-66.4743.148.916.8421.1945.0439.7815.63-1.8817.780.553.77-38.2184.5150.5469.69
21Q1 (6)38.08-28.0434.13-152.35-144.86-110.7520.82147.62497.33-3.783.57-140.76-114.27-1128.71-160.312.9218.75-60.770008.0516.17-62.6639.6123.326.8814.61-16.75.5615.93-1.328.470.53-40.45-40.45122.56-19.9417.12
20Q4 (5)52.9262.1813.78-62.22-128.3328.03-43.72-825.04-543.89-3.92-9700.042.1-9.3-272.8676.7210.88-36.11-64.360006.93-37.43-65.4132.12-19.24-14.2817.544.961.6616.140.1928.50.890.0-2.2153.0858.19-19.95
20Q3 (4)32.632.350.0-27.25-95.90.06.03115.570.0-0.04-100.60.05.38-70.060.017.03-44.80.0000.011.07-46.020.039.77-1.510.016.7210.290.016.1121.40.00.890.00.096.77-11.00.0
20Q2 (3)31.8812.290.0-13.9180.760.0-38.73-639.120.06.64522.930.017.97140.930.030.85-6.320.0000.020.51-4.820.040.388.960.015.169.540.013.277.020.00.890.00.0108.733.910.0
20Q1 (2)28.39-38.960.0-72.2916.380.0-5.2422.830.0-1.5776.810.0-43.9-9.910.032.937.860.0000.021.557.610.037.06-1.090.013.8427.560.012.4-1.270.00.89-2.20.0104.64-45.280.0
19Q4 (1)46.510.00.0-86.450.00.0-6.790.00.0-6.770.00.0-39.940.00.030.530.00.000.00.020.030.00.037.470.00.010.850.00.012.560.00.00.910.00.0191.240.00.0

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