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)10.63150.12-2.120-7.750-0.1808.51156.332.31153.850.0104.48166.017.88-7.45.66-22.472.265.120.02-33.33133.88198.63
2022 (9)4.25-80.65-0.930-6.950-0.0203.32-80.070.91-82.93001.68-83.688.515.717.314.62.151.90.030.044.83-82.63
2021 (8)21.96543.99-5.30-9.80-0.02016.6643.375.3381.29-0.02010.3269.368.0532.46.37-57.512.1131.060.0350.0258.051157.71
2020 (7)3.41-51.978.2178.48-9.4300.121100.011.62-0.682.94169.72006.09181.416.08-21.6514.99107.331.617.330.02020.52-74.77
2019 (6)7.1386.34.614.14-11.0400.01-97.3711.7113.111.0994.64-0.0102.17100.067.76-6.517.23-54.121.568.540081.33827.48
2018 (5)1.46-82.224.030-6.9100.3805.49-27.280.56-30.86001.08-33.888.3-6.3215.76116.780.89-1.11008.77-91.27
2017 (4)8.2199.27-0.660-6.50-0.0207.55116.330.8112.50.010.01.6412.258.86-5.747.27-7.740.911.1100100.49111.95
2016 (3)4.12-47.78-0.630-5.9300.05150.03.49-51.530.722.860.0101.461.869.46.337.8811.770.81-1.220047.41-52.71
2015 (2)7.89-13.11-0.690-7.2300.0207.2-14.790.74.48-0.0101.434.698.84-12.737.05-7.240.82-4.6500100.25-6.59
2014 (1)9.08170.24-0.630-6.280-0.0408.45185.470.6791.430.0201.3778.6510.1312.437.62.560.86-8.5100107.33166.72
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)0-100.0-100.0-0.4473.17-320.0-2.94-600.051.880.05119.23-66.67-0.44-136.97-108.730.23-23.33-46.510001.83-26.25-48.341.8235.828.331.093.81-12.10.581.751.750000.00-100.0-100.0
24Q2 (19)2.83117.6931.63-1.64-1071.43-35.54-0.4286.090-0.26-176.4750.01.192.5926.60.3114.29-81.130002.48107.74-80.771.34-11.84-19.761.05-5.41-7.080.57-1.725.5600-100.0174.69127.136.5
24Q1 (18)1.3-75.75175.58-0.14-380.087.93-3.02-199.01-371.880.34326.670.01.16-78.56140.280.14-22.2227.270001.19-12.6950.021.52-21.24-41.541.11-19.57-41.880.58-4.929.4300-100.076.92-71.44209.57
23Q4 (17)5.3610.74272.220.05-75.0135.71-1.0183.4771.06-0.15-200.0-400.05.417.34316.150.18-58.145.880001.36-61.3821.461.9314.88-27.721.3811.29-39.470.617.0212.9600-100.0269.350.73429.34
23Q3 (16)4.84125.12173.450.2116.53183.33-6.110-172.770.15128.85-34.785.04436.17229.410.43-72.9665.380003.53-72.5685.91.680.6-28.811.249.73-39.220.575.567.550-100.0-100.0267.40108.95289.77
23Q2 (15)2.15225.0207.14-1.21-4.31-908.330100.0100.0-0.52-252.9400.94132.6462.071.591345.451123.0800012.871521.021177.551.67-35.77-4.021.13-40.84-30.250.541.891.890.010.00.0127.98282.29294.9
23Q1 (14)-1.72-219.44-605.88-1.16-728.57-163.64-0.6481.66-18.520.34580.0209.68-2.88-321.54-2780.00.11-35.29-68.570000.79-29.31-72.022.6-2.6249.431.91-16.2340.440.53-1.85-1.850.010.00.0-70.20-237.97-494.38
22Q4 (13)1.44-18.64-88.71-0.1441.6795.32-3.49-55.8-24.640.05-78.26-80.01.3-15.03-86.680.17-34.62-94.9900-100.01.12-40.88-95.222.6713.1417.112.2811.7618.750.541.89-1.820.010.00.050.88-25.83-90.1
22Q3 (12)1.77152.86-58.45-0.24-100.062.5-2.24-224.6443.00.230291.671.53163.79-57.730.26100.0-3.700100.01.9088.6-10.62.3635.6318.592.0425.9341.670.530.0-5.360.010.00.068.60111.69-67.63
22Q2 (11)0.7105.88-64.29-0.1272.7382.61-0.69-27.7836.70100.0-100.00.58680.0-54.330.13-62.86-80.000100.01.01-64.5-81.071.740.0-3.331.6219.1223.660.53-1.8512.770.010.00.032.4182.05-70.4
22Q1 (10)0.34-97.33-88.59-0.4485.2855.1-0.5480.7172.73-0.31-224.0-55.0-0.1-101.02-105.00.35-89.68-65.690-100.002.84-87.93-65.741.74-23.68-12.561.36-29.17-20.00.54-1.823.850.010.00.017.80-96.54-86.68
21Q4 (9)12.75199.3189.77-2.99-367.19-221.51-2.828.75-12.00.25308.332400.09.76169.61181.273.391155.56245.920.35200.0023.531006.56228.392.2814.575.561.9233.3357.380.55-1.7925.00.010.00.0514.11142.5795.13
21Q3 (8)4.26117.35-50.92-0.647.2543.36-3.93-260.5543.86-0.12-340.0-400.03.62185.04-52.050.27-58.46-74.29-0.35-1650.002.13-60.06-75.31.9910.56-2.931.449.92-12.20.5619.1543.590.010.00.0211.9493.56-50.19
21Q2 (7)1.96-34.23125.29-0.6929.59-107.59-1.0944.95-34.570.05125.0400.01.27-36.5-5.220.65-36.274.84-0.02005.32-35.75-7.011.8-9.55221.431.31-22.94-85.60.47-9.6217.50.010.00.0109.50-18.06234.36
21Q1 (6)2.98-32.27255.21-0.98-5.38-183.76-1.9820.8-325.0-0.2-2100.0-500.02.0-42.36366.671.024.08251.720008.2915.67229.441.99-7.8750.761.739.34-43.710.5218.1836.840.010.00133.63-49.28336.64
20Q4 (5)4.4-49.311233.33-0.9317.7-30.99-2.564.29-8233.330.01-75.0110.03.47-54.041013.160.98-6.6736.1100100.07.16-16.7632.932.165.37-4.01.22-25.61-55.640.4412.8212.820.010.00263.47-38.082406.99
20Q3 (4)8.68212.00.0-1.13-112.430.0-7.0-764.20.00.04300.00.07.55463.430.01.0569.350.0000.08.6150.340.02.05266.070.01.64-81.980.00.39-2.50.00.010.00.0425.49622.120.0
20Q2 (3)-7.75-303.650.09.09676.920.0-0.81-192.050.00.01-80.00.01.34278.670.00.62113.790.0000.05.72127.610.00.56-57.580.09.1201.320.00.45.260.00.0100.0-81.49-44.310.0
20Q1 (2)-1.92-681.820.01.17264.790.00.883033.330.00.05150.00.0-0.75-97.370.00.29-59.720.00100.00.02.52-53.330.01.32-41.330.03.029.820.00.38-2.560.0000.0-56.47-637.330.0
19Q4 (1)0.330.00.0-0.710.00.0-0.030.00.0-0.10.00.0-0.380.00.00.720.00.0-0.010.00.05.390.00.02.250.00.02.750.00.00.390.00.000.00.010.510.00.0

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