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)-0.040-0.860-0.8200.440-0.900.8-71.33004.51-70.24-0.1300.47-74.180.5739.020.020.0-3.770
2022 (9)1.35335.48-2.620-1.490-0.410-1.2702.79116.280015.15130.381.16-42.861.82-15.740.4124.240.020.060.00385.81
2021 (8)0.31-93.14-2.3802.860-0.050-2.0701.29360.71-0.1906.58333.932.03-22.522.16-1.370.330.00.020.012.35-93.06
2020 (7)4.52-1.74-0.150-1.880-0.0104.374.30.2840.0001.5250.992.628.712.19-5.190.3313.790.020.0177.951.36
2019 (6)4.6325.93-0.410-1.20-0.0204.19490.140.2-56.52-0.4201.00-59.232.41-8.712.317.940.2931.820.020.0175.57286.91
2018 (5)1.081.89-0.3701.7400.0200.71-34.860.46475.0002.46399.592.6438.952.1448.610.2222.220.020.045.38-29.79
2017 (4)1.06-30.260.030-0.370001.09-26.350.08100.0000.4959.091.9134.571.4489.470.1812.50.020.064.63-60.03
2016 (3)1.522433.33-0.040-1.180-0.0301.483600.00.04-33.33000.31-39.530.81125.00.76192.310.16-50.00.020.0161.701517.02
2015 (2)0.060-0.0200.9600.5100.0400.060000.5100.3600.2600.3200.02010.000
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)0.09133.33139.130.14123.33114.58-0.4968.9943.680.09400.0125.00.23126.44119.330.010.0-95.450000.20-4.49-95.9-0.0516.6700.08-60.0-52.940.150.00.00-100.0-100.039.13152.17156.14
24Q2 (19)-0.2757.81-292.86-0.6-39.53-150.0-1.58-15700.0-426.67-0.03-400.0-113.04-0.8718.69-770.00.01-90.0-85.710000.21-91.3-87.36-0.06-250.0-20.00.2-9.09566.670.150.07.140.010.00.0-75.0055.47-196.43
24Q1 (18)-0.64-179.0115.79-0.43-159.72-13.16-0.01-110.0-104.00.01200.0-94.44-1.07-169.936.140.1-16.67-75.00002.4615.89-78.320.04500.0150.00.22-29.03650.00.150.015.380.0100.0-168.42-195.6577.84
23Q4 (17)0.81452.17170.00.72175.0244.00.1111.49350.0-0.01-125.0-109.091.53228.57865.00.12-45.45-76.920002.12-57.4-80.27-0.010-102.440.3182.35-40.380.150.025.00-100.0-100.0176.09352.65281.52
23Q3 (16)-0.23-264.29-243.75-0.96-300.0-190.91-0.87-190.047.90.04-82.61125.0-1.19-1090.0-600.00.22214.29-43.590004.98194.38-41.80100.0-100.00.17466.67-61.360.157.1425.00.010.00.0-69.70-189.61-348.3
23Q2 (15)0.14118.42-89.39-0.2436.8479.66-0.3-220.0-207.140.2327.78174.19-0.191.23-171.430.07-82.5-94.210001.69-85.08-92.89-0.0537.5-116.670.03175.0-94.230.147.6955.560.010.00.077.78110.23-63.47
23Q1 (14)-0.76-353.33-80.95-0.3824.038.710.25725.0412.50.1863.64400.0-1.14-470.0-9.620.4-23.08-40.300011.335.47-33.87-0.08-119.51-157.14-0.04-107.69-111.430.138.3362.50.010.00.0-760.00-1746.67-696.19
22Q4 (13)0.387.5-63.41-0.5-51.52-4.17-0.0497.660.00.11168.75283.33-0.2-17.65-158.820.5233.33-3.700010.7425.6216.190.4132.26-38.810.5218.18-31.580.120.050.00.010.00.046.1564.42-52.16
22Q3 (12)0.16-87.88700.0-0.3372.0315.38-1.67-696.43-391.18-0.1648.39-500.0-0.17-221.4354.050.39-67.7750.000100.08.55-64.0267.110.313.33-27.910.44-15.38-26.670.1233.3350.00.010.00.028.07-86.82868.42
22Q2 (11)1.32414.296700.0-1.18-90.3211.940.28450.0-91.3-0.31-416.67-875.00.14113.46110.291.2180.6317.2400023.7738.73315.60.3114.29-55.880.5248.571.960.0912.512.50.010.00.0212.90323.046487.1
22Q1 (10)-0.42-151.2217.65-0.62-29.17-287.5-0.0820.0-200.0-0.060.014.29-1.04-405.88-55.220.6724.07235.000017.1485.32210.150.14-79.1-44.00.35-53.9525.00.080.00.00.010.00.0-95.45-198.9530.75
21Q4 (9)0.824000.0-62.73-0.48-23.08-269.23-0.170.59-900.0-0.06-250.0-500.00.34191.89-83.570.54107.69237.50100.009.2580.66248.480.6755.81-34.950.7626.67-12.640.080.00.00.010.00.096.473228.24-57.9
21Q3 (8)0.02200.0-98.32-0.3970.9-457.14-0.34-110.5677.630.040.0300.0-0.3772.79-133.040.26-10.34160.0-0.19005.12-10.52156.420.43-36.76-33.850.617.6517.650.080.00.00.010.00.02.90186.96-98.54
21Q2 (7)-0.0296.08-101.47-1.34-737.5-13500.03.223925.01106.250.04157.14-84.62-1.36-102.99-199.270.2945.02800.00005.723.532725.640.68172.0-19.050.5182.14-23.880.080.00.00.010.00.0-3.3397.58-101.86
21Q1 (6)-0.51-123.18-121.74-0.16-23.08-500.00.08900.0366.67-0.07-600.074.07-0.67-132.37-252.630.225.01900.00005.52108.221275.690.25-75.73177.780.28-67.82100.00.080.00.00.010.00-137.84-160.15-31.84
20Q4 (5)2.284.87-28.34-0.13-85.7167.5-0.0199.3466.67-0.01-200.002.0784.82-22.470.1660.0700.000100.02.6532.94638.971.0358.4666.130.8770.5945.00.080.0-11.110.010.00229.1715.55-48.49
20Q3 (4)1.19-12.50.0-0.07-800.00.0-1.52-375.00.00.01-96.150.01.12-18.250.00.1900.00.0000.02.00886.030.00.65-22.620.00.51-23.880.00.080.00.00.010.00.0198.3310.830.0
20Q2 (3)1.36691.30.00.01-75.00.0-0.32-966.670.00.26196.30.01.37821.050.00.010.00.0000.00.20-49.60.00.84833.330.00.67378.570.00.080.00.00.0100.0178.95271.170.0
20Q1 (2)-0.23-107.490.00.04110.00.0-0.030.00.0-0.2700.0-0.19-107.120.00.01-50.00.00100.00.00.4011.850.00.09-85.480.00.14-76.670.00.08-11.110.0000.0-104.55-123.50.0
19Q4 (1)3.070.00.0-0.40.00.0-0.030.00.000.00.02.670.00.00.020.00.0-0.420.00.00.360.00.00.620.00.00.60.00.00.090.00.000.00.0444.930.00.0

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