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)1.61222.02.30-4.4800.66106.253.9100.14-95.422.0601.31-93.77-1.8400.12300.01.48-12.430.0740.096.41241.28
2022 (9)0.5-29.58-2.000.64-87.280.320-1.503.06-16.39-0.37021.05-9.21-0.9500.03-90.321.6911.180.050.028.25-25.2
2021 (8)0.71-65.2-4.105.03458.89-0.270-3.3903.66438.24-1.36023.18330.860.28-24.320.31-64.371.5235.710.05-16.6737.77-62.05
2020 (7)2.04148.78-2.5900.9-7.220.090-0.5500.68-20.0-0.7905.38-20.570.37-22.920.8724.291.1214.290.060.099.51111.16
2019 (6)0.82-24.07-2.100.971840.0-0.10-1.2800.85-50.0-0.7906.77-51.510.4850.00.794.440.9840.00.06-14.2947.13-50.69
2018 (5)1.080.0-1.1200.05-87.500-0.0401.7104.820013.9774.020.3260.00.360.00.79.380.07-12.595.58-4.42
2017 (4)1.080-1.2700.4-66.670.030-0.1900.83-28.45-2.1408.03-44.090.2-39.390.36-18.180.640.00.0833.33100.000
2016 (3)-0.720-0.6501.20-0.040-1.3701.1626.090.01014.3635.290.33312.50.441366.670.64-45.760.06-25.0-63.160
2015 (2)3.27595.74-1.440-1.9600.1701.8300.9273.580010.61158.680.08-61.90.03-87.51.18-19.180.08-38.46253.49886.99
2014 (1)0.47-36.49-1.200.290-0.390-0.7300.5332.5-0.3304.1040.910.2150.00.24118.181.46-8.180.13-23.5325.68-35.1
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)-0.5719.72-221.28-0.46-143.4-58.62-0.72-191.14-213.04-0.0366.67-116.67-1.03-394.29-672.220.27800.01250.00.12233.33300.09.06851.341204.70100.0100.0-0.34-325.0-41.670.3-6.25-21.050.02100.00.00.00100.0-100.0
24Q2 (19)-0.71-688.89-91.891.06863.64-61.450.79-24.04168.7-0.0925.094.510.351650.0-85.290.030.0200.0-0.09-80.0-28.570.95-17.14132.38-0.0657.1485.0-0.08-150.071.430.320.0-13.510.010.0-50.0-284.00-1446.2215.57
24Q1 (18)-0.090.0-105.590.11283.33210.01.04187.39154.17-0.12-50.096.830.02113.33-98.680.03-62.5-25.0-0.05-150.0-400.01.15-58.62-28.45-0.14-27.2785.420.16114.04-90.960.32-5.88-15.790.01-50.00.0-18.370-124.64
23Q4 (17)-0.09-119.15-150.0-0.0679.31-103.97-1.19-417.39-60.81-0.08-144.44-150.0-0.15-183.33-108.880.08300.0-60.0-0.02-166.6788.892.78300.0-54.31-0.1171.0569.44-1.14-375.0-278.120.34-10.53-2.860.020.000.00-100.0-100.0
23Q3 (16)0.47227.03-74.03-0.29-110.5590.14-0.2380.0-253.330.18110.985.880.18-92.44115.930.02100.0-99.210.03142.86200.00.6969.44-98.93-0.385.0-280.0-0.2414.29-166.670.382.7-15.560.020.0100.0293.75187.33-39.95
23Q2 (15)-0.37-122.9860.222.752850.01350.0-1.1540.1-419.44-1.6456.7302.3857.62306.960.01-75.0-90.0-0.07-600.063.160.41-74.49-85.61-0.458.33-8.11-0.28-115.8217.650.37-2.63-19.570.02100.00.0-336.36-551.2749.36
23Q1 (14)1.61794.44387.5-0.1-106.6271.43-1.92-159.46-320.69-3.79-2468.7501.51-10.65265.930.04-80.0-83.33-0.0194.44-120.01.61-73.57-74.36-0.96-166.67-700.01.77176.561031.580.388.57-9.520.010-50.074.54309.95133.28
22Q4 (13)0.18-90.06-50.01.51151.361106.67-0.74-593.33-161.670.16-5.88420.01.69249.56704.760.2-92.09-83.47-0.18-500.0-119.156.08-90.63-79.75-0.36-260.0-227.270.64811.11681.820.35-22.22-20.450-100.0-100.018.18-96.28-82.83
22Q3 (12)1.81294.621192.86-2.94-1236.36-24.050.15-58.33-92.460.170254.55-1.131.7449.332.532430.093.13-0.0384.2197.564.872177.0102.04-0.172.97-266.67-0.0973.53-152.940.45-2.1715.380.01-50.00.0489.19173.641891.7
22Q2 (11)-0.93-66.07-200.0-0.2237.1472.150.36-58.62-75.1700100.0-1.15-26.37-4.550.1-58.33-84.85-0.19-480.082.732.85-54.53-82.43-0.37-208.33-276.19-0.34-78.95-270.00.469.5231.430.020.00.0-664.29-196.56-1121.43
22Q1 (10)-0.56-255.56-207.69-0.35-133.3355.70.87-27.5128.950100.0100.0-0.91-533.33-237.040.24-80.17-50.00.05-94.6806.27-79.13-52.87-0.12-9.09-200.0-0.19-72.73-416.670.42-4.5523.530.02100.0100.0-224.00-311.56-276.62
21Q4 (9)0.36157.14414.29-0.1593.6772.221.2-39.7252.94-0.0554.55-171.430.21109.42144.681.21-7.631110.00.94178.33291.8430.02-6.491061.96-0.11-283.33-375.0-0.11-164.71-144.00.4412.8241.940.010.00.0105.88331.09762.18
21Q3 (8)0.14145.16-54.84-2.37-200.0-45.41.9937.241270.59-0.11-83.33-650.0-2.23-102.73-68.941.3198.48445.83-1.2-9.09-69.0132.1198.0318.740.06-71.43-76.00.17-15.0-56.410.3911.4339.290.01-50.00.024.56145.16-46.12
21Q2 (7)-0.31-159.62-134.83-0.790.0-325.711.45281.581511.11-0.060.0-700.0-1.1-307.41-188.710.6637.515.79-1.10-10900.016.2221.96-17.210.2175.0320.00.2233.3325.00.352.9434.620.02100.00.0-54.39-142.88-126.89
21Q1 (6)0.52642.86-3.7-0.79-46.3-61.220.3811.76-39.68-0.06-185.71-200.0-0.2742.55-640.00.48380.0140.00100.0013.30414.5782.160.12200.0500.00.06-76.0-14.290.349.6825.930.010.00.0126.83932.75-17.8
20Q4 (5)0.07-77.42216.67-0.5466.873.570.34300.036.00.07250.0150.0-0.4764.3924.190.1-58.33-60.0-0.4930.99-189.092.58-66.3-66.930.04-84.0-77.780.25-35.9-3.850.3110.7119.230.010.0-50.012.28-73.06210.53
20Q3 (4)0.31-65.170.0-1.63-565.710.0-0.17-288.890.00.02100.00.0-1.32-206.450.00.24-57.890.0-0.71-7000.00.07.67-60.850.00.25400.00.00.39143.750.00.287.690.00.01-50.00.045.59-77.460.0
20Q2 (3)0.8964.810.00.35171.430.00.09-85.710.00.01150.00.01.242380.00.00.57185.00.0-0.0100.019.59168.350.00.05150.00.00.16128.570.00.26-3.70.00.02100.00.0202.2731.10.0
20Q1 (2)0.541000.00.0-0.4912.50.00.63152.00.0-0.0285.710.00.05108.060.00.2-20.00.00-100.00.07.30-6.570.00.02-88.890.00.07-73.080.00.273.850.00.01-50.00.0154.291488.570.0
19Q4 (1)-0.060.00.0-0.560.00.00.250.00.0-0.140.00.0-0.620.00.00.250.00.00.550.00.07.810.00.00.180.00.00.260.00.00.260.00.00.020.00.0-11.110.00.0

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