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)1.63-51.2-0.090-2.880-0.0201.54-50.640.06-53.85-0.0100.45-51.612.15-35.821.85-34.860.613.390.11-8.3363.42-32.59
2022 (9)3.346.37-0.220-2.4200.0603.129.860.13-55.17000.92-58.583.3513.562.8425.660.5913.460.12-47.8394.08-9.81
2021 (8)3.1434.19-0.30-1.750-0.0302.8428.510.29163.64002.23129.362.9543.92.2646.750.524.00.23-43.9104.329.22
2020 (7)2.3411.96-0.130-1.190-0.0302.2115.10.11-31.25000.97-41.712.0579.821.5475.00.519.050.412.595.51-22.31
2019 (6)2.0946.15-0.170-0.960-0.0301.9239.130.16300.0001.67254.121.1448.050.8833.330.421300.00.42.56122.94-7.15
2018 (5)1.4390.67-0.050-0.3200.0101.3891.670.040.0000.47-7.30.7737.50.6678.380.0350.00.392.63132.4135.94
2017 (4)0.750-0.030-0.410-0.1400.7200.0433.33000.5121.980.5600.3700.02-33.330.380.097.400
2016 (3)-0.610-0.020-0.3200.04-33.33-0.6300.03200.0000.42245.83-0.440-0.3700.03-50.00.388.57-1525.000
2015 (2)0.7230.91-0.060-2.8500.0600.6622.220.010.0000.124.220.35105.880.43104.760.06-33.330.35-10.2685.717.53
2014 (1)0.550-0.010-0.20-0.3200.5400.01-80.0000.12-78.060.17-57.50.21-25.00.09-40.00.3921.8879.710
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)0.08-95.53157.14-0.0492.45-100.0-1.08-730.7757.140.04100.033.330.04-96.83125.00.673250.03250.00.130016.223168.892795.761.0510.5341.890.884.7627.540.160.06.670.020.0-33.337.55-95.7146.9
24Q2 (19)1.79214.0472.12-0.53-231.25-5200.0-0.130.0-8.330.02-33.33-75.01.26207.3222.330.020.0100.00100.000.50-7.9455.830.9520.25227.590.8416.67200.00.160.06.670.020.0-33.33175.49177.09-22.38
24Q1 (18)0.57-39.36371.43-0.16-300.0-1500.0-0.130.0-8.330.03137.5150.00.41-54.44286.360.02100.0100.0-0.13-1200.000.54100.062.260.79-4.82172.410.7224.14132.260.160.06.670.020.0-33.3363.33-48.79247.78
23Q4 (17)0.94771.43-38.96-0.04-100.033.33-0.1394.84-8.33-0.08-366.6700.9662.5-39.190.01-50.0-50.0-0.0100.00.27-51.89-53.10.8312.1610.670.58-15.94-1.690.166.676.670.02-33.33-33.33123.68868.61-38.16
23Q3 (16)-0.14-113.46-133.33-0.02-100.081.82-2.52-2000.0-20.570.03-62.5-25.0-0.16-115.535.880.02100.0-71.430000.5675.91-71.430.74155.17-13.950.69146.43-12.660.150.00.00.030.00.0-16.09-107.12-160.15
23Q2 (15)1.04595.24-11.86-0.010.050.0-0.120.0-9.090.08233.33366.671.03568.18-11.210.010.00.00000.32-4.149.550.290.0-65.060.28-9.68-61.110.150.00.00.030.00.0226.09627.5472.44
23Q1 (14)-0.21-113.64-130.43-0.0183.3375.0-0.120.0-9.09-0.060-220.0-0.22-114.86-133.850.01-50.0-50.00100.000.33-42.19-40.70.29-61.33-68.480.31-47.46-57.530.150.07.140.030.00.0-42.86-121.43-155.9
22Q4 (13)1.542666.676.94-0.0645.4553.85-0.1294.26-9.090-100.0100.01.48970.5912.980.02-71.43-81.82-0.01000.57-70.69-80.040.75-12.79-34.210.59-25.32-39.80.150.07.140.030.00.0200.003333.3359.72
22Q3 (12)-0.06-105.080-0.11-450.0-22.22-2.09-1800.0-45.140.04233.33300.0-0.17-114.66-88.890.07600.0-22.220001.96574.51-25.050.863.610.00.799.7231.670.150.015.380.030.0-25.0-6.19-104.720
22Q2 (11)1.1871.01-6.35-0.0250.050.0-0.110.0-10.0-0.03-160.001.1678.46-4.920.01-50.0-75.00000.29-48.11-77.760.83-9.7845.610.72-1.3784.620.157.1415.380.030.0-62.5131.1171.01-37.57
22Q1 (10)0.69-52.0856.82-0.0469.230.0-0.110.0-10.00.05200.025.00.65-50.3862.50.02-81.82-50.00000.56-80.54-62.460.92-19.3142.110.73-25.51160.710.140.07.690.030.0-62.576.67-38.77-14.62
21Q4 (9)1.440105.71-0.13-44.44-333.33-0.1192.360.0-0.05-150.00.01.311555.5695.520.1122.22266.670002.8810.06151.481.1432.56225.710.9863.33366.670.147.697.690.03-25.0-62.5125.220-24.87
21Q3 (8)0-100.0-100.0-0.09-125.0-350.0-1.44-1340.0-65.52-0.020-300.0-0.09-107.38-120.450.09125.0800.00002.62100.15697.970.8650.8822.860.653.857.140.130.00.00.04-50.0-50.00.00-100.0-100.0
21Q2 (7)1.26186.362.44-0.040.020.0-0.10.09.090-100.001.22205.03.390.040.0-20.00001.31-12.42-17.910.5750.0-28.750.3939.29-36.070.130.08.330.080.00.0210.00133.8638.29
21Q1 (6)0.44-37.14980.0-0.04-33.33-33.33-0.19.099.090.04180.0100.00.4-40.3600.00.0433.33100.00001.4930.3585.820.388.5780.950.2833.3364.710.130.08.330.080.0-50.089.80-46.12908.16
20Q4 (5)0.752.17-27.84-0.03-50.066.67-0.1187.36-10.0-0.05-600.0-150.00.6752.27-23.860.03200.0-70.00001.15249.24-70.690.35-50.02.940.21-62.5-22.220.130.018.180.080.0-20.0166.67178.99-17.53
20Q3 (4)0.46-62.60.0-0.0260.00.0-0.87-690.910.00.0100.00.44-62.710.00.01-80.00.0000.00.33-79.410.00.7-12.50.00.56-8.20.00.138.330.00.080.00.059.74-60.660.0
20Q2 (3)1.232560.00.0-0.05-66.670.0-0.110.00.00-100.00.01.181575.00.00.05150.00.0000.01.5998.250.00.8280.950.00.61258.820.00.120.00.00.08-50.00.0151.851466.670.0
20Q1 (2)-0.05-105.150.0-0.0366.670.0-0.11-10.00.00.02200.00.0-0.08-109.090.00.02-80.00.0000.00.80-79.440.00.21-38.240.00.17-37.040.00.129.090.00.1660.00.0-11.11-105.50.0
19Q4 (1)0.970.00.0-0.090.00.0-0.10.00.0-0.020.00.00.880.00.00.10.00.000.00.03.910.00.00.340.00.00.270.00.00.110.00.00.10.00.0202.080.00.0

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