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)196.82-14.14-53.030-135.30-41.930143.79259.8390.0-51.80012.78-42.5781.54-34.580.09-7.8135.85-8.330.29-19.4491.02-6.52
2022 (9)229.23-7.0-189.270-67.610-6.44039.96-62.27186.7322.11-0.18022.2521.92124.48-14.386.87-2.37148.195.760.36-12.297.37-9.34
2021 (8)246.4927.71-140.590-87.16017.680105.9312.7152.92-14.720018.25-22.47145.2535.5288.9833.56140.121.850.41-36.92107.4013.99
2020 (7)193.017.5-167.350-30.070-1.22025.66-74.06179.31104.950023.5478.97107.1823.0366.6214.09137.588.240.65-52.994.22-1.93
2019 (6)179.55-11.14-80.640-62.502.36098.91146.3587.49-50.54-0.09013.15-49.4287.12-10.9658.39-6.34127.111.581.38-4.1796.08-10.18
2018 (5)202.0714.31-161.920-33.830-5.62040.150176.9-9.910.03-62.526.00-21.0497.847.8262.346.58125.1319.241.4446.94106.97-0.51
2017 (4)176.7736.78-188.4034.490-4.90-11.630196.3520.230.08032.93-2.5390.7418.8958.4920.97104.9423.980.98-12.5107.5211.57
2016 (3)129.241.45-159.830-6.910-2.220-30.590163.31141.9-1.04033.78112.7876.3235.2248.3520.3984.64-2.811.120.096.37-2.89
2015 (2)127.3927.49-72.340-34.970-6.13055.05629.1467.51-38.930.030.015.88-42.556.4433.3640.1623.9587.09-1.441.122.7599.2421.02
2014 (1)99.92-21.02-92.370-38.470-40.8607.55-78.62110.5420.640.030.027.6113.342.3245.3332.4088.36-11.161.09-67.5682.00-59.32
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)65.1133.0837.87-35.31-136.98-799.21-15.957.8282.163.28164.5232.2629.79128.63-43.0134.1648.72179.7700018.6659.15182.0227.677.3737.1817.0-7.08.0731.950.35-7.20.060.0-14.29132.83138.6541.3
24Q2 (19)27.93-53.7-50.16-14.9-5.048.89-37.734.08-2256.251.24110.66-76.0213.03-71.75-51.5422.9713.49-20.4100011.736.2-30.0325.7726.0139.9818.285.2436.1131.84-0.38-7.980.060.0-25.055.66-54.43-52.22
24Q1 (18)60.32-16.9187.65-14.19-54.7428.15-57.19-130.05-190.16-11.63-249.6846.1646.13-27.263681.1520.24-24.9-7.9600011.04-22.01-20.9520.45-20.8619.4517.37-56.1954.1331.96-3.33-5.330.060.0-25.0122.1322.43162.72
23Q4 (17)72.5953.7329.65-9.17-281.5873.69-24.8672.1131.557.77213.311312.7363.4221.33200.026.95120.72-18.7800100.014.16113.94-21.4725.8428.1121.639.65152.07193.9233.06-3.98-12.140.06-14.29-25.099.756.11-8.78
23Q3 (16)47.22-15.74-11.175.05117.32110.8-89.13-5470.62-266.042.48-52.03163.5952.2794.38715.4412.21-57.69-72.840006.62-60.52-68.4520.179.56-28.915.7317.13-34.3234.43-0.49-9.230.07-12.5-22.2294.01-19.39.59
23Q2 (15)56.04167.24-6.07-29.15-47.5937.98-1.691.88-146.155.17123.94-48.5126.892104.1112.428.8631.24-41.3100016.7619.98-20.718.417.54-54.5213.4319.17-51.1134.62.49-6.080.080.0-11.11116.48150.5725.74
23Q1 (14)20.97-62.55-65.29-19.7543.3367.45-19.7145.73-213.85-21.6-4027.27-64.511.22-94.23588.021.99-33.73-63.00100.0013.97-22.52-51.0317.12-19.44-50.211.27-16.46-48.6833.76-10.28-5.650.080.0-20.046.49-57.49-55.5
22Q4 (13)55.995.32-31.3-34.8525.4524.5-36.32-49.16-79.180.55114.1-95.0621.14229.8-40.1833.18-26.18-25.54-0.180018.03-14.04-9.2721.25-25.1-45.6913.49-43.67-45.9537.63-0.793.610.08-11.11-20.0109.3627.48-17.64
22Q3 (12)53.16-10.9-0.37-46.750.53-4.63-24.35-3646.157.2-3.9-138.84-202.096.41-49.37-26.1544.95-8.580.1300020.98-0.764.2928.37-29.92-30.823.95-12.81-3.0837.932.966.630.090.0-10.085.78-7.4-2.93
22Q2 (11)59.66-1.266.69-47.022.53-43.16-0.6589.6596.2210.04176.4724.2612.665164.0-45.1749.17-17.2632.000021.14-25.9117.0140.4817.749.5827.4725.0923.5736.842.965.890.09-10.0-10.092.64-11.32-5.37
22Q1 (10)60.42-25.878.45-60.67-31.43-258.36-6.2869.0273.23-13.13-217.86-144.96-0.25-100.71-100.6459.4333.37126.7500028.5343.56100.634.38-12.1422.0421.96-12.0228.5735.78-1.497.00.10.00.0104.46-21.33-5.08
21Q4 (9)81.552.749.84-46.16-3.31-67.25-20.2722.75-11.7411.14191.62584.3535.34307.14-24.1644.56-0.7448.4800019.87-1.1925.9739.13-4.5641.3124.961.0150.2736.322.11-0.740.10.0171.43132.7850.25-5.05
21Q3 (8)53.36-4.5864.24-44.68-36.1-7.82-26.24-52.65-70.613.82-52.72444.148.68-62.41196.9844.8920.51-1.3400020.1111.34-16.341.010.9956.0124.7111.1652.3435.572.241.280.10.0-9.0988.37-9.7339.95
21Q2 (7)55.920.3825.55-32.83-93.9224.67-17.1926.73-253.078.08250.7575.6523.09-40.462305.2137.2542.12-19.7200018.0627.01-24.4336.9431.1336.2122.2330.1527.3234.794.042.50.10.0-70.5997.90-11.0513.72
21Q1 (6)55.71-24.9233.37-16.9338.6669.07-23.46-29.33-201.54-5.36-133.04-122.4138.78-16.78399.026.21-12.66-54.3400014.22-9.85-53.3928.171.737.9717.082.834.5933.44-8.614.730.1171.43-70.59110.06-21.328.05
20Q4 (5)74.2128.3821.56-27.633.4-23.99-18.14-17.95-93.8-2.3-107.21-141.5946.6620.6720.1730.01-34.044.7100100.015.78-34.356.2827.695.37-10.3316.612.4-20.2236.594.1912.41-0.14-227.27-141.18139.84121.4523.05
20Q3 (4)32.49-27.050.0-41.444.910.0-15.38-236.950.0-1.11-124.130.0-8.95-1032.290.045.5-1.940.0000.024.030.510.026.28-3.10.016.22-7.10.035.123.480.00.11-67.650.063.15-26.640.0
20Q2 (3)44.546.630.0-43.5820.390.011.23244.340.04.6290.870.00.96107.40.046.4-19.160.0000.023.91-21.650.027.123.950.017.466.920.033.946.30.00.340.00.086.080.160.0
20Q1 (2)41.77-31.570.0-54.74-145.910.0-7.7816.880.0-2.41-143.580.0-12.97-133.450.057.4100.280.00100.00.030.51105.560.026.09-15.510.016.33-21.570.031.93-1.90.00.340.00.085.95-24.370.0
19Q4 (1)61.040.00.0-22.260.00.0-9.360.00.05.530.00.038.780.00.028.660.00.0-0.090.00.014.840.00.030.880.00.020.820.00.032.550.00.00.340.00.0113.650.00.0

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