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)3.01-40.28-0.4700.1700.1828.572.54-37.590.6950.0003.10101.821.27-63.920.81-72.071.04-9.570.010.0161.8330.36
2022 (9)5.041525.81-0.970-1.2200.14100.04.0700.4639.39001.534.023.52309.32.9367.741.1510.580.010.0124.14568.74
2021 (8)0.31-85.1-0.3900.6700.070-0.0800.33120.0001.4780.780.8653.570.621966.671.04-5.450.01-50.018.56-89.74
2020 (7)2.08-38.1-0.230-1.190-0.0101.85-40.510.15-55.88000.82-52.430.5630.230.0301.1-5.170.02-50.0180.87-49.4
2019 (6)3.360-0.250-2.6800.2503.1100.340001.7100.430-0.2601.1600.040357.450
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)0.41327.78-46.75-0.56-60.0-115.380.25231.58162.50.19480.0850.0-0.1571.7-129.410.5285.71126.0900010.2471.09147.0-0.17-21.43-180.950.01-66.67-95.240.273.853.850.0100141.38327.78-13.7
24Q1 (19)-0.18-138.3-124.0-0.35-288.89-600.0-0.19-109.4581.19-0.0561.54-122.73-0.53-239.47-175.710.2886.6747.370005.9887.86121.05-0.14-333.33-128.00.03160.0-88.890.260.00.0000-62.07-127.73-143.86
23Q4 (18)0.47-54.37-75.9-0.09-28.57-228.572.01556.82216.86-0.13-285.71-62.50.38-60.42-81.190.1525.0114.290003.1833.23206.640.06-88.24-93.18-0.05-113.51-110.870.260.0-3.7000223.8136.89-16.21
23Q3 (17)1.0333.77-68.88-0.0773.0887.04-0.44-10.0-147.310.07250.0-41.670.9688.24-65.340.12-47.83-57.140002.39-42.32-20.180.51142.86-63.570.3776.19-74.130.260.0-21.21000163.49-0.21-13.07
23Q2 (16)0.772.671640.0-0.26-420.0-116.67-0.460.445.950.02-90.91100.00.51-27.14400.00.2321.05360.00004.1453.12543.170.21-58.0-78.120.21-22.22-74.390.260.0-7.14000163.8315.773704.26
23Q1 (15)0.75-61.54541.18-0.05-171.4378.26-1.0141.28-425.810.22375.0175.00.7-65.35275.00.19171.43280.00002.71160.6232.360.5-43.1885.190.27-41.342.110.26-3.7-3.7000141.51-47.02482.91
22Q4 (14)1.95-41.09150.00.07112.96126.92-1.72-284.95-8700.0-0.08-166.67-14.292.02-27.08288.460.07-75.0-74.070001.04-65.32-53.730.88-37.1487.230.46-67.8343.750.27-18.18-48.08000267.1242.04187.67
22Q3 (13)3.316720.00-0.54-350.000.93225.6800.121100.002.771729.4100.28460.000002.99364.7701.445.8301.4374.3900.3317.860000188.074237.50
22Q2 (12)-0.0570.590-0.1247.830-0.74-338.7100.01-87.50-0.1757.500.050.000000.64-20.8800.96255.5600.82331.5800.283.70000-4.5587.70
22Q1 (11)-0.17-121.790-0.2311.5400.311450.000.08214.290-0.4-176.9200.05-81.4800000.81-63.7200.27-42.5500.19-40.6200.27-48.080000-36.96-139.80
21Q4 (10)0.7800-0.26000.0200-0.07000.52000.27000002.24000.47000.32000.520000092.8600

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