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)2.09-42.42-0.440-1.520-0.3301.65-47.950.16-63.64001.54-50.721.71-49.261.75-12.940.459.760.02100.094.14-36.98
2022 (9)3.63-8.79-0.460-1.590-0.0203.1700.44-86.29-0.0103.12-87.413.3728.632.016.350.4113.890.010.0149.38-15.17
2021 (8)3.98163.58-6.050-1.060-0.010-2.0703.21444.070024.75399.182.62-10.581.890.530.3616.130.010.0176.11156.58
2020 (7)1.5155.67-0.590-0.70-0.1300.9200.59-40.40.0104.96-45.062.9317.21.889.30.31-3.120.010.068.6445.06
2019 (6)0.970-1.490-1.1900.350-0.5200.990009.0202.501.7200.3200.01047.320
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)0.372.7832.14-0.39-1200.0-875.0-1.39-167.80.00-100.0100.0-0.02-106.06-108.330.07133.3375.00002.72107.073.640.4958.0628.950.32-11.11-48.390.110.00.00.010.00.084.0912.12122.24
24Q2 (19)0.36-14.29-47.83-0.03-200.025.02.05831.825225.00.01000.33-19.51-49.230.03200.00.00001.32193.427.460.3119.233.330.360.012.50.110.00.00.010.00.075.00-14.29-52.17
24Q1 (18)0.42-48.1535.48-0.0150.096.970.22540.0650.00-100.000.41-48.12150.00.01-80.0-75.00-100.000.45-77.4-67.490.26-46.94-52.730.3638.46-33.330.110.00.00.010.00.087.50-58.9586.29
23Q4 (17)0.81189.29-52.35-0.0250.083.33-0.0596.4-25.00.01102.94150.00.79229.17-50.00.0525.0-54.550.0100.01.9826.49-36.690.4928.95-31.940.26-58.06144.830.110.00.00.010.00.0213.16463.350
23Q3 (16)0.28-59.42-74.31-0.040.020.0-1.39-3375.05.44-0.340-3500.00.24-63.08-76.920.0433.33-20.000100.01.5728.125.80.3826.67-67.240.6293.75-46.550.110.00.00.010.0037.84-75.87-55.91
23Q2 (15)0.69122.58-16.87-0.0487.8885.71-0.040.042.8600100.00.653350.018.180.03-25.0-89.660001.22-11.22-72.170.3-45.45-79.730.32-40.74-77.620.110.0-45.00.010.00156.82233.87207.97
23Q1 (14)0.31-81.760-0.33-175.00-0.040.000100.00-0.02-101.2700.04-63.6400-100.001.38-55.9900.55-23.6100.54193.100.110.000.010.0046.9700
22Q4 (13)1.755.96-23.77-0.12-140.040.0-0.0497.2898.75-0.02-300.001.5851.92-22.170.11120.0-42.110.01200.0150.03.13151.3421.730.72-37.93-54.43-0.58-150.0-152.730.110.0-45.00.0100.00.00-100.0-100.0
22Q3 (12)1.0931.330-0.0582.140-1.47-2000.000.01200.001.0489.0900.05-82.760-0.01001.25-71.6701.16-21.6201.16-18.8800.11-45.0000085.8368.550
22Q2 (11)0.830-52.57-0.28095.21-0.070-103.27-0.0100.00.550113.450.290-90.400-100.04.400-91.851.48040.951.43081.010.2025.000050.920-72.36

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