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)-0.470-0.0600.06-62.50.01-88.89-0.5300.13-91.930012.04-87.29-0.860-0.8200.45-2.17000.000
2022 (9)0.761166.67-1.600.1600.090-0.8401.61-13.440094.713.36-0.380-0.1800.4639.3900271.431980.95
2021 (8)0.06-95.59-1.670-0.540-0.050-1.6101.8673.830091.63186.870.16-80.490.13-76.790.3313.790013.04-91.85
2020 (7)1.3616.24-1.3502.90000.01-98.981.07463.160031.94488.370.827.890.560.00.29-9.3800160.0020.34
2019 (6)1.17387.5-0.190-0.6800.0400.98180.00.19-24.0005.43-46.80.7658.330.5651.350.32-13.5100132.95309.94
2018 (5)0.24-86.890.110-0.410-0.0300.35-53.950.25-78.260010.20-59.890.48-76.590.37-76.430.3723.330032.43-66.86
2017 (4)1.8340.77-1.070-0.580-0.0100.7601.15-30.720.08025.44-47.742.0551.851.5757.00.320.00097.86-5.9
2016 (3)1.317.12-1.7300.4600.140-0.4301.661085.71-0.08048.68783.21.3564.631.0-1.960.258.700104.0017.12
2015 (2)1.1170.770.10-0.10-0.1401.21152.080.14-17.65005.51-31.260.82412.51.02628.570.234.550088.80-50.82
2014 (1)0.65225.0-0.170-0.8400.01-90.00.4800.17325.0008.02270.870.1633.330.1455.560.224.7600180.56170.83
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
24Q2 (20)0100.0-100.0-0.010.083.330.371950.01025.00.01150.0-80.0-0.0190.080.00.010.0-80.00003.57-14.29-80.71-0.289.68-40.0-0.253.85-47.060.120.09.090000.0000
24Q1 (19)-0.09-50.075.0-0.01-150.066.67-0.0233.33-112.5-0.0233.33-100.0-0.1-150.074.360.01-66.67-66.670100.004.17-65.28-59.72-0.31-3.33-158.33-0.2616.13-100.00.129.099.090000.0000
23Q4 (18)-0.06-20.0-131.580.02100.0118.18-0.030.025.0-0.030-175.0-0.040.0-150.00.03200.0-72.73-0.01-200.0012.00236.0-76.0-0.3-25.03.23-0.31-47.62-10.710.110.00.00000.0000
23Q3 (17)-0.05-600.0-129.410.01116.67104.0-0.0325.087.50-100.0-100.0-0.0420.050.00.01-80.0-96.00.01003.57-80.71-95.29-0.24-20.0-500.0-0.21-23.53-800.00.110.00.00000.000-100.0
23Q2 (16)0.01102.78-95.65-0.06-100.086.36-0.04-125.0-108.510.05600.0-28.57-0.0587.1876.190.0566.67-88.6400018.5279.01-74.75-0.2-66.67-566.67-0.17-30.7700.110.00.00000.000-100.0
23Q1 (15)-0.36-289.47-325.0-0.0372.7396.30.16500.0633.33-0.01-125.066.67-0.39-587.540.00.03-72.73-96.300010.34-79.31-92.98-0.1261.290-0.1353.57-285.710.110.0-8.330000.000-100.0
22Q4 (14)0.1911.76850.0-0.1156.086.75-0.0483.33-125.00.04300.0300.00.08200.0109.880.11-56.0-86.900050.00-34.0-66.07-0.31-675.0-1650.0-0.28-1033.3300.110.022.220000.00-100.0-100.0
22Q3 (13)0.17-26.09950.0-0.2543.18-66.67-0.24-151.0644.190.01-85.71133.33-0.0861.952.940.25-43.1847.0600-100.075.763.3196.08-0.04-33.33-500.00.03050.00.110.022.22000121.43-41.93767.86
22Q2 (12)0.2343.75155.56-0.4445.68-4.760.471666.671666.670.07333.33600.0-0.2167.6936.360.44-45.6841.9400100.073.33-50.2123.01-0.030-142.860-100.0-100.00.11-8.3337.5000209.09148.3248.48
22Q1 (11)0.16700.0900.0-0.812.41-200.0-0.03-118.7586.96-0.03-50.0-200.0-0.6519.75-124.140.81-3.5752.8300-100.0147.27-0.0636.160-100.0-100.00.07040.00.1233.3350.000084.21278.95647.37
21Q4 (10)0.02200.0-97.56-0.83-453.33-9.210.16137.21633.33-0.0233.3333.33-0.81-376.47-1450.00.84394.12-1.180-100.0-100.0147.37281.4236.970.02100.0-91.670-100.0-100.00.090.012.500022.22222.22-94.04
21Q3 (9)-0.02-122.22-116.67-0.1564.2944.44-0.43-1333.3333.85-0.03-400.00-0.1748.48-13.330.17-45.160.00.03160.0127.2738.64-35.19136.360.01-85.71-96.670.02-71.43-90.00.0912.528.57000-18.18-130.3-140.91
21Q2 (8)0.09550.0-55.0-0.42-55.56-162.5-0.0386.96-100.990.01200.0-66.67-0.33-13.79-925.00.31-41.5134.78-0.05-350.0-131.2559.62-44.88135.870.0716.67-66.670.0740.0-46.150.080.014.2900060.00490.0-40.0
21Q1 (7)-0.02-102.44-109.52-0.2764.47-58.82-0.23-666.67-141.82-0.0166.670-0.29-583.33-825.00.53-37.655200.00.02-93.33112.5108.160.536389.80.06-75.0-14.290.05-64.29-37.50.080.00.0000-15.38-104.13-111.72
20Q4 (6)0.82583.3357.69-0.76-181.48-850.0-0.0395.38-50.0-0.030-175.00.06140.0-86.360.85400.0962.50.3372.730107.59558.231365.980.24-20.0-22.580.14-30.0-33.330.0814.290.0000372.73738.64107.87
20Q3 (5)0.12-40.0-52.0-0.27-68.75-575.0-0.65-121.380.00-100.00-0.15-475.0-171.430.17-26.09325.0-0.11-168.75-1000.016.35-35.33280.050.342.86114.290.253.85122.220.070.0-12.500044.44-55.56-69.78
20Q2 (4)0.2-4.760.0-0.165.880.03.04452.730.00.0300.00.040.00.00.232200.00.00.16200.00.025.271416.480.00.21200.00.00.1362.50.00.07-12.50.0000.0100.00-23.810.0
20Q1 (3)0.21-59.620.0-0.17-112.50.00.552850.00.00-100.00.00.04-90.910.00.01-87.50.0-0.1600.01.67-77.290.00.07-77.420.00.08-61.90.00.080.00.0000.0131.25-26.80.0
19Q4 (2)0.52108.00.0-0.08-100.00.0-0.0296.920.00.0400.00.44109.520.00.08100.00.00100.00.07.3470.640.00.31121.430.00.21133.330.00.080.00.0000.0179.3121.930.0
19Q3 (1)0.250.00.0-0.040.00.0-0.650.00.000.00.00.210.00.00.040.00.0-0.010.00.04.300.00.00.140.00.00.090.00.00.080.00.000.00.0147.060.00.0

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