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)6.69358.22-6.780-6.3500.80-0.0907.23-16.220048.1482.343.17-12.191.5-34.51.5132.4600222.26422.16
2022 (9)1.460-9.72013.458.77-0.260-8.2608.6338.520026.40-34.623.6199.452.2973.481.1414.00042.570
2021 (8)-0.430-7.2808.44137.08-0.290-7.7106.2351.950040.38105.331.81-45.151.32-49.811.056.2500-18.530
2020 (7)3.57325.0-5.2903.5663.30.0716.67-1.7204.1272.730019.66179.953.321.772.6325.840.6418.5200109.17243.12
2019 (6)0.84-63.95-1.9902.1800.06200.0-1.1501.1-43.3007.02-35.012.71-12.862.09-7.520.5410.20.010.031.82-62.31
2018 (5)2.33133.0-1.560-0.7200.02-99.40.7701.94-64.40010.81-74.763.11105.962.26201.330.492.080.010.084.424.68
2017 (4)1.00-4.5603.29-53.473.3181.87-3.5605.4543.420042.811.171.5100.7500.48-2.040.010.080.650
2016 (3)-1.260-4.4907.07-2.351.8256.9-5.7503.84.110042.3251.3-0.110-0.5700.4919.510.0100.000
2015 (2)-0.990-5.407.24124.151.1645.0-6.3903.65-9.880027.97-12.711.28-20.00.86-29.510.4110.8100-77.950
2014 (1)0.29-35.56-4.3203.23-28.220.8900.0-4.0304.05-11.180032.04-44.351.670.211.2260.530.3742.310.010.018.12-58.51
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)0.17-43.33-93.33-2.290.43-110.091.22-51.2123.111.682700.05500.0-2.12-6.0-245.212.1448.6139.8700071.5717.319.290.5420.0-26.030.18-5.26-62.50.540.038.4600023.61-42.55-91.94
24Q2 (19)0.3300.0250.0-2.3-30.68-81.12.596.853471.430.06137.5500.0-2.0-4.71-36.051.4426.3239.8100061.02-0.45204.490.45266.67-62.50.19151.35-80.00.5414.8950.000041.10127.4369.18
24Q1 (18)-0.15-110.49-105.15-1.76-18.9240.141.27946.67227.0-0.16-500.050.0-1.91-3720.0-6266.671.14-30.06-62.500061.29-12.010.4-0.27-172.97-131.03-0.3728.85-163.790.479.342.42000-150.000-146.91
23Q4 (17)1.43-43.9220.17-1.48-35.7860.32-0.1597.16-115.620.0433.33112.9-0.05-103.4298.031.636.54-56.0600069.6616.158.280.37-49.32-75.0-0.52-208.33-161.90.4310.2643.330000.00-100.0-100.0
23Q3 (16)2.551375.0164.89-1.0914.1752.61-5.28-7642.86-137.550.03200.0127.271.46199.32123.431.5348.54-7.2700060.00199.42274.180.73-39.17-42.520.48-49.47-50.520.398.3339.29000293.102019.83193.23
23Q2 (15)-0.2-106.87-104.6-1.2756.81.550.07107.0102.780.01103.12-96.43-1.47-4800.0-148.041.03-66.12-25.3600020.04-67.17-7.791.237.93144.90.9563.79251.850.369.0928.57000-15.27-104.77-101.93
23Q1 (14)2.91144.541631.58-2.9421.18-22.5-1.0-204.17-206.38-0.32-3.23-146.15-0.0398.8298.843.04-18.0660.8500061.0438.71146.110.87-41.22135.140.58-30.95176.190.3310.017.86000319.78206.34924.7
22Q4 (13)1.19130.28-13.77-3.73-62.17-142.210.96-93.171166.67-0.31-181.82-93.75-2.5459.23-1487.53.71124.85240.3700044.01174.46189.091.4816.54311.110.84-13.4140.00.37.147.14000104.39133.2-52.35
22Q3 (12)-3.93-190.34-718.75-2.3-78.29-86.9914.06657.94144.1-0.11-139.29-175.0-6.23-303.59-264.331.6519.5755.6600016.03-26.22-50.531.27159.1884.060.97259.26110.870.280.03.7000-314.40-139.75-378.15
22Q2 (11)4.352389.47526.47-1.2946.2511.64-2.52-368.09-214.550.28315.38833.333.06218.15223.391.38-26.98-4.1700021.73-12.38-53.670.4932.43-15.520.2728.57-34.150.280.012.0000790.912139.71611.76
22Q1 (10)-0.19-113.7738.71-2.4-55.8421.050.941144.4464.91-0.1318.75-18.18-2.59-1518.7522.691.8973.39-28.6800024.8062.93-81.940.372.7894.740.21-40.0110.00.280.040.0000-38.78-117.762.48
21Q4 (9)1.38387.5-70.64-1.54-25.235.56-0.09-101.56-107.32-0.16-300.05.88-0.1690.64-106.931.092.83-54.200015.22-53.04-78.250.36-47.83-36.840.35-23.91-5.410.283.764.71000219.05433.13-74.83
21Q3 (8)-0.4852.94-200.0-1.2315.75-13.895.76161.8214300.0-0.04-233.33-114.81-1.7131.05-185.01.06-26.3973.7700032.42-30.89406.430.6918.97-56.880.4612.2-65.410.278.058.82000-65.7557.45-305.48
21Q2 (7)-1.02-229.0349.75-1.4651.97-22.692.2285.9614.580.03127.27-81.25-2.4825.9722.981.44-45.6651.5800046.91-65.84201.680.58205.26-27.50.41310.0-46.750.2525.056.25000-154.55-49.5629.2
21Q1 (6)-0.31-106.6-175.61-3.04-27.2-390.320.57-53.6654.05-0.1135.29-157.89-3.35-245.02-1495.242.6511.341458.82000137.3196.151369.980.19-66.67-42.420.1-72.97-37.50.217.6542.86000-103.33-111.87-175.61
20Q4 (5)4.7879.17801.49-2.39-121.3-162.641.232975.0-66.49-0.17-162.9666.672.31485.0246.22.38290.16340.7400070.00993.61338.150.57-64.383.640.37-72.18-24.490.170.021.43000870.372619.91918.41
20Q3 (4)0.48123.650.0-1.089.240.00.04-97.920.00.2768.750.0-0.681.370.00.61-35.790.0000.06.40-58.830.01.6100.00.01.3372.730.00.176.250.0000.032.00114.660.0
20Q2 (3)-2.03-595.120.0-1.19-91.940.01.92418.920.00.16-15.790.0-3.22-1433.330.00.95458.820.0000.015.5566.460.00.8142.420.00.77381.250.00.1614.290.0000.0-218.28-259.720.0
20Q1 (2)0.41161.190.0-0.6231.870.00.37-89.920.00.19137.250.0-0.2186.710.00.17-68.520.0000.09.34-41.530.00.33-40.00.00.16-67.350.00.140.00.0000.0136.67228.510.0
19Q4 (1)-0.670.00.0-0.910.00.03.670.00.0-0.510.00.0-1.580.00.00.540.00.000.00.015.980.00.00.550.00.00.490.00.00.140.00.000.00.0-106.350.00.0

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