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)0.591080.00.05-58.33-0.790-0.100.64276.470.01-66.67000.09-51.41-0.2800.02-97.470.12-47.8300421.438581.43
2022 (9)0.0500.120-1.190-0.1100.1700.03-94.23000.19-92.40.31-76.870.79-50.620.23155.560.0104.850
2021 (8)-0.460-0.8201.481133.330.050-1.2800.520002.4601.34204.551.6240.430.0912.500-27.220
2020 (7)0.78271.43-0.7600.120-0.0500.02-95.560000-0.0000.44131.580.47123.810.0833.330.010.0139.2985.71
2019 (6)0.2100.24-70.37-0.5800.0912.50.45-26.230.01-50.0000.06-48.880.1900.21-25.00.06200.00.01075.000
2018 (5)-0.200.81305.00.0300.0800.61-32.220.020000.130-0.0200.287.690.020.000-66.670
2017 (4)0.700.20-0.830-0.2400.900000-0.0000.19-20.830.2613.040.020.000250.000
2016 (3)-0.320-0.370-0.010-0.230-0.6900000-0.0000.242300.00.231050.00.020.000-128.000
2015 (2)0.57147.830.3650.0-0.2800.3700.87222.220000-0.0000.01-97.140.02-93.10.020.0001425.001820.65
2014 (1)0.23-45.240.040.0-0.30-0.1200.27-41.30.010000.1100.35-2.780.29-9.380.020.00074.19-39.94
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
24Q2 (20)1.42362.962266.67-0.21-10.53-119.270.33-52.17180.490.13285.71262.51.21265.755.2200-100.0000-0.000-100.00.11173.33200.00.1501600.00.020.0-33.33000835.29130.94178.43
24Q1 (19)-0.54-315.38-188.52-0.19-190.4883.330.69355.56331.25-0.0753.33-600.0-0.73-1012.5-37.74000000-0.0000-0.15-183.3334.780-100.0100.00.02-33.33-33.33000-2700.00-2392.310
23Q4 (18)-0.13-360.0-131.710.21290.910.0-0.270.025.0-0.15-207.14-183.330.08233.33-87.1000000-0.00000.18263.64100.00.090.0250.00.030.0-80.0000-108.33-360.0-123.78
23Q3 (17)0.05-16.67-89.8-0.11-110.09-57.14-0.2734.1565.380.14275.0193.33-0.06-105.22-114.290-100.00000-0.00-100.00-0.110.0-57.140.091000.0-57.140.030.00.000041.67-86.11-79.59
23Q2 (16)0.06-90.16-33.331.09195.611190.0-0.41-356.25-10.81-0.08-700.0-260.01.15316.9811600.00.010-66.670000.350-48.83-0.1152.17-191.67-0.0193.75-103.330.030.00.0000300.0001000.0
23Q1 (15)0.6148.78164.21-1.14-642.86-1525.00.16144.44-48.39-0.01-105.5694.74-0.53-185.4839.08000000-0.0000-0.23-355.56-235.29-0.16-166.67-145.710.03-80.00.00000.00-100.0100.0
22Q4 (14)0.41-16.33-67.20.21400.0133.33-0.3653.85-100.00.18220.0-21.740.6247.62-53.7300-100.0000-0.000-100.00.09228.57-60.87-0.06-128.57-118.750.15400.0400.0000455.56123.1327.56
22Q3 (13)0.49444.44134.51-0.0730.091.95-0.78-110.81-163.93-0.15-400.0-200.00.424300.0118.340-100.0-100.000-100.0-0.00-100.0-100.0-0.07-158.33-112.730.21-30.0-67.690.030.050.0000204.17648.61196.33
22Q2 (12)0.09109.47-78.57-0.1-225.0-1100.0-0.37-219.35-169.810.05126.32120.83-0.0198.85-102.330.030000100.00.69000.12-29.41-70.730.3-14.29-30.230.030.050.000027.27110.91-70.78
22Q1 (11)-0.95-176.0-33.80.08-11.11233.330.31272.22487.5-0.19-182.61-111.11-0.87-164.93-12.990-100.00000-0.00-100.000.17-26.096.250.359.3875.00.030.050.0000-250.00-170.022.54
21Q4 (10)1.25188.03119.30.09110.34125.0-0.18-114.75-500.00.2353.3301.34158.52119.670.02-95.9200-100.000.37-95.1700.23-58.1843.750.32-50.77433.330.0350.050.0000357.14268.51-49.87
21Q3 (9)-1.42-438.1-378.43-0.87-8800.05.431.22130.191842.860.15162.5200.0-2.29-632.56-458.540.49000.1200.007.60000.5534.15189.470.6551.16124.140.020.00.0000-211.94-327.08-228.83
21Q2 (8)0.42159.1590.910.01116.67-50.00.53762.565.62-0.24-166.67-300.00.43155.8479.17000-0.100-0.00000.41156.2586.360.43115.0168.750.020.00.000093.33128.92-23.64
21Q1 (7)-0.71-224.56-36.54-0.06-250.0-154.55-0.08-166.6720.0-0.090-400.0-0.77-226.23-87.8000000-0.00000.160.0233.330.2233.33600.00.020.00.0000-322.73-145.30
20Q4 (6)0.5711.7618.750.04104.35-80.0-0.0357.1487.50-100.0-100.00.61248.78-10.2900-100.0000-0.000-100.00.16-15.79700.00.06-79.31200.00.020.0-50.0000712.50333.09-10.94
20Q3 (5)0.51131.8241.67-0.92-4700.0-1433.33-0.07-121.8873.080.05183.33138.46-0.41-270.83-236.67000000-0.00000.19-13.64-13.640.2981.2561.110.020.0100.0000164.5234.6-13.17
20Q2 (4)0.22142.310.00.02-81.820.00.32420.00.0-0.06-300.00.00.24158.540.0000.0000.0-0.0000.00.22283.330.00.16500.00.00.020.00.0000.0122.2200.0
20Q1 (3)-0.52-208.330.00.11-45.00.0-0.158.330.00.03-82.350.0-0.41-160.290.00-100.00.0000.0-0.00-100.00.0-0.12-700.00.0-0.04-300.00.00.02-50.00.0000.00.00-100.00.0
19Q4 (2)0.4833.330.00.2433.330.0-0.247.690.00.17230.770.00.68126.670.00.0100.0000.00.2500.00.02-90.910.00.02-88.890.00.04300.00.0000.0800.00322.220.0
19Q3 (1)0.360.00.0-0.060.00.0-0.260.00.0-0.130.00.00.30.00.000.00.000.00.0-0.000.00.00.220.00.00.180.00.00.010.00.000.00.0189.470.00.0

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