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)2.06-1.44-1.6201.1100.0566.670.44-24.140.8-46.31008.73-47.012.144.391.7-6.080.36100.000100.00-4.31
2022 (9)2.09102.91-1.510-0.1400.0300.58544.441.4955.210016.4839.072.0536.671.8144.80.185.880.010.0104.5045.08
2021 (8)1.0363.49-0.9400.51-51.43-0.0800.0900.96-32.390011.85-49.591.561.291.25101.610.17-10.530.010.072.03-6.25
2020 (7)0.6331.25-1.4201.05101.92-0.050-0.7901.42108.820023.51129.220.9347.620.6221.570.1918.750.010.076.838.84
2019 (6)0.480-0.6800.5200.030-0.200.6800010.2600.6300.5100.1600.01070.590
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)0.13-79.03-80.881.28150.983300.0-0.74-1750.0-85.00.02-60.0100.01.4124.78120.310.44528.571000.000019.64556.631122.770.56-3.45-15.150.43-4.44-24.560.090.00.000025.00-78.23-75.74
24Q2 (19)0.6216.98148.00.51128.49264.52-0.0496.4966.670.05225.0350.01.13189.681983.330.0716.67-77.420002.9912.18-78.290.589.4320.830.450.09.760.090.00.0000114.8116.98129.63
24Q1 (18)0.53-41.11130.43-1.79-75.49-645.83-1.14-157.29-216.67-0.04-150.0-100.0-1.26-950.0-12500.00.06-68.42-76.920002.67-65.75-79.790.53-13.1135.90.454.6555.170.090.00.000098.15-43.2962.16
23Q4 (17)0.932.3521.62-1.02-2450.0-142.861.99597.51890.00.08700.033.33-0.12-118.75-137.50.19375.0-54.760007.79384.73-55.320.61-7.585.170.43-24.56-6.520.090.050.0000173.0867.9921.62
23Q3 (16)0.68172.01.49-0.0487.185.71-0.4-233.33-48.150.01150.0-66.670.641166.6764.10.04-87.1-85.710001.61-88.34-87.890.6637.529.410.5739.027.550.090.0125.0000103.03106.06-12.35
23Q2 (15)0.258.7-26.47-0.31-29.1718.42-0.1266.67-700.0-0.020.033.33-0.06-500.0-50.00.3119.23-13.8900013.784.39-18.860.4823.08-11.110.4141.38-8.890.090.0125.000050.00-17.39-27.94
23Q1 (14)0.23-68.92-32.35-0.2442.8644.19-0.36-460.0-3700.0-0.02-133.33-100.0-0.01-103.1288.890.26-38.1-39.5300013.20-24.27-26.340.39-32.76-7.140.29-36.96-21.620.0950.0125.000060.53-57.47-27.01
22Q4 (13)0.7410.45-2.63-0.42-50.04.550.1137.04-60.00.06100.050.00.32-17.950.00.4250.0-4.5500017.4331.3383.780.5813.73-28.40.46-13.21-34.290.0650.0-33.3300-100.0142.3121.0749.8
22Q3 (12)0.6797.060-0.2826.320-0.27-1450.000.03200.000.391075.000.28-22.22000013.27-21.8500.51-5.5600.5317.7800.040.00000117.5469.40
22Q2 (11)0.340.00-0.3811.6300.02100.00-0.03-200.00-0.0455.5600.36-16.28000016.98-5.2200.5428.5700.4521.6200.040.0000069.39-16.330
22Q1 (10)0.34-55.260-0.432.2700.01-96.00-0.01-125.00-0.09-128.1200.43-2.27000017.9288.9400.42-48.1500.37-47.1400.04-55.5600-100.0082.93-12.710
21Q4 (9)0.7600-0.44000.25000.04000.32000.44000009.48000.81000.7000.09000.010095.0000

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