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)20.67156.459.853183.33-9.2300.07-46.1530.52265.071.18-21.33-0.0901.46-18.6110.06-15.759.69-9.781.3245.050.63293.75177.58160.2
2022 (9)8.0600.30-4.7600.1344.448.3601.5-52.53-0.3901.80-63.9211.94117.4910.74138.140.917.060.166.6768.250
2021 (8)-3.890-1.640-3.1900.09350.0-5.5303.161480.00.1304.981368.05.49-11.594.5117.750.85-10.530.1515.38-70.600
2020 (7)7.24-2.160.86-1.15-5.900.02-66.678.1-2.060.20.0-0.1800.344.246.21-13.753.83-30.620.95-3.060.13116.67147.4530.72
2019 (6)7.4139.480.87357.89-7.6900.06200.08.27152.130.2-39.39-0.0900.33-42.827.255.175.52-24.690.9855.560.06-14.29112.80193.15
2018 (5)3.09-36.020.190-5.6100.02100.03.28-18.410.33-43.1-0.0200.57-46.914.641.317.3330.890.63-5.970.07-22.2238.48-49.33
2017 (4)4.83-36.53-0.8105.59115.00.01-92.314.02-44.930.5875.76-0.0201.0787.254.58-33.915.69.590.674.690.0950.075.94-42.02
2016 (3)7.6124.14-0.3102.600.13160.07.328.070.33-43.1-0.1700.57-55.626.9361.545.1159.190.6410.340.0620.0130.98-17.95
2015 (2)6.13303.29-0.430-0.4800.05-54.555.7352.380.5865.71-0.0801.2936.984.291.93.21-18.940.587.410.0566.67159.64375.76
2014 (1)1.52-5.0-0.260-2.6800.11-15.381.26-44.980.3545.83-0.0900.9422.264.21139.23.9635.150.540.00.0350.033.55-26.81
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)-2.52-188.42-130.183.32445.8333.87-11.54-8776.92-26.4-0.05-66.67-155.560.8-57.67-92.610.42133.33147.060.09131.0328.572.42158.23193.930.8-59.18-69.110.07-97.02-97.490.392.635.410.244.354.35-360.00-473.89-246.16
24Q2 (19)2.85-62.45-20.83-0.9630.94-112.03-0.13-208.33-30.0-0.03-400.0-160.01.89-69.52-83.680.18500.0-62.5-0.29-866.6700.94463.73-59.821.96115.38-25.192.35-45.22-26.560.38-2.5618.750.234.5543.7596.28-37.84-1.58
24Q1 (18)7.59235.8417.49-1.39-561.9-256.410.12250.050.00.01112.50.06.2202.442.140.03-80.0-92.11-0.0382.3500.17-77.54-91.550.91-63.45-61.64.29603.2838.830.392.6356.00.220.0633.33154.90-17.07-19.19
23Q4 (17)2.26-72.9310.78-0.21-108.474.55-0.0899.12-33.33-0.08-188.89-366.672.05-81.0712.640.15-11.760.0-0.17-342.8645.160.74-10.1111.412.49-3.86-28.450.61-78.14-79.390.382.752.00.22-4.35633.33186.78-24.17196.65
23Q3 (16)8.35131.94100.242.48-68.92629.41-9.13-9030.0-77.970.0980.028.5710.83-6.48140.130.17-64.58-86.290.070275.00.82-64.7-86.322.59-1.15-2.632.79-12.81-21.850.3715.6260.870.2343.75360.0246.31151.79127.41
23Q2 (15)3.6-44.272500.07.982146.153369.57-0.1-225.088.510.05400.0350.011.5890.7714375.00.4826.32860.000100.02.3318.51873.542.6210.55-30.873.23.569.220.3228.039.130.16433.33220.097.83-48.972193.48
23Q1 (14)6.46216.67223.0-0.39-77.27-680.00.08233.33-93.850.01-66.67-80.06.07233.52211.280.38153.33442.860100.001.97196.28449.332.37-31.917.913.094.39139.530.250.019.050.030.0-25.0191.69204.4547.6
22Q4 (13)2.04-51.08312.5-0.22-164.71-1200.0-0.0698.8368.420.03-57.140.01.82-59.65293.620.15-87.9-6.25-0.31-675.0-3200.00.66-88.96-12.033.4830.8318.772.96-17.09-1.660.258.719.050.03-40.0-25.062.96-41.87313.81
22Q3 (12)4.172880.0359.010.3447.83-71.9-5.13-489.66-3.010.07450.075.04.515537.51227.51.242380.04033.33-0.040.0-136.366.022411.323031.622.66-29.8294.163.5721.84279.790.230.09.520.050.066.67108.312417.87179.38
22Q2 (11)-0.15-107.595.50.23560.0109.2-0.87-166.92-138.5-0.02-140.0-300.00.08-95.9101.370.05-28.57-98.28-0.040-113.790.24-33.13-98.843.7988.56465.672.93127.131365.00.239.524.550.0525.025.0-4.67-103.699.35
22Q1 (10)2.0308.33-0.99-0.05-350.086.111.3784.21548.280.0566.67400.01.95307.4517.470.07-56.250.00-100.0100.00.36-52.55-35.092.01-31.4294.121.29-57.14258.330.210.00.00.040.00.0129.87541.02-60.78
21Q4 (9)-0.9640.37-122.480.02-98.35105.26-0.1996.1844.120.03-25.0250.0-0.94-135.0-124.160.16433.33433.330.01-90.91105.880.76293.01255.472.93113.8783.123.01220.21161.740.210.0-4.550.0433.330.0-29.4578.42-109.72
21Q3 (8)-1.6151.65-172.21.21148.4-24.38-4.98-320.3510.110.04300.033.33-0.493.14-110.440.03-98.97-50.00.11-62.07450.00.19-99.07-52.341.37104.480.00.94370.032.390.21-4.55-12.50.03-25.00.0-136.4481.15-159.96
21Q2 (7)-3.33-264.85-445.9-2.5-594.44-1036.362.26879.312411.110.010.0103.7-5.83-451.2-602.412.94042.865700.00.29203.573000.020.643635.946513.240.6731.37-67.160.2-44.44-91.380.224.76-8.330.040.033.33-723.91-318.61-2973.66
21Q1 (6)2.02-52.6949.63-0.365.26-157.14-0.2914.71-141.670.01150.0-96.431.66-57.3337.190.07133.330.0-0.28-64.71-2700.00.55159.8510.340.51-68.12-57.140.36-68.7202.860.21-4.55-12.50.040.033.33331.159.350
20Q4 (5)4.2791.482568.75-0.38-123.75-5.56-0.3493.86-88.89-0.02-166.67-100.03.891.572045.00.03-50.0-70.0-0.17-950.0-1600.00.21-47.31-66.61.616.79-21.951.1561.97-37.50.22-8.33-8.330.0433.33100.0302.8433.093874.73
20Q3 (4)2.23465.570.01.6827.270.0-5.54-6255.560.00.03111.110.03.83561.450.00.0620.00.00.02300.00.00.4029.280.01.37-32.840.00.71-69.40.00.240.00.00.030.00.0227.551066.160.0
20Q2 (3)-0.61-145.190.0-0.22-57.140.00.09175.00.0-0.27-196.430.0-0.83-168.60.00.05-28.570.0-0.010.00.00.31-37.670.02.0471.430.02.32762.860.00.240.00.00.030.00.0-23.5500.0
20Q1 (2)1.35743.750.0-0.1461.110.0-0.1233.330.00.282900.00.01.21705.00.00.07-30.00.0-0.010.00.00.50-21.340.01.19-41.950.0-0.35-119.020.00.240.00.00.0350.00.00.00-100.00.0
19Q4 (1)0.160.00.0-0.360.00.0-0.180.00.0-0.010.00.0-0.20.00.00.10.00.0-0.010.00.00.640.00.02.050.00.01.840.00.00.240.00.00.020.00.07.620.00.0

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