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)0.63-50.39-0.80-0.37000-0.1700.66164.00.01012.77176.261.07-12.31.13-13.080.211.110047.37-44.8
2022 (9)1.27-15.89-0.510-0.590-0.0100.7690.00.25257.14004.62213.571.224.271.327.450.185.880085.81-32.37
2021 (8)1.5196.1-1.110-0.5200.0100.4-37.50.07-46.15001.47-52.161.1712.51.0234.210.176.2500126.8951.61
2020 (7)0.7732.76-0.1301.4351.61000.64178.260.13-62.86003.08-66.291.0415.560.7610.140.1633.330083.7021.21
2019 (6)0.5823.4-0.3500.31-53.73000.2300.35-76.67009.14-79.040.926.760.6918.970.12300.00.030.069.05-5.98
2018 (5)0.47-24.19-1.4800.67000-1.0101.52400.00043.602072.970.7126.790.5831.820.0350.00.030.073.44-41.96
2017 (4)0.6234.78-0.090-0.070000.531.920.06500.0002.01365.550.5647.370.4451.720.020.00.030126.53-14.73
2016 (3)0.4600.060-0.110000.5200.010000.4300.3800.2900.02000148.390
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)0.32-11.11128.57-0.45-800.0-309.09-0.27-2600.061.43000-0.13-141.94-533.330.3628.57176.920.010020.9314.37106.080.411.1160.00.4422.2269.230.050.00.000065.31-25.6244.61
24Q2 (19)0.36227.27300.0-0.0586.1193.24-0.010.00.00100.0100.00.31224.0147.690.28300.0-36.3600-100.018.30263.4-45.930.3624.1433.330.3624.1416.130.050.00.000087.80171.4251.22
24Q1 (18)0.11-63.3322.22-0.36-200.0-311.76-0.01-102.7850.0-0.01-200.00-0.25-238.89-196.150.0740.0133.330005.0428.92119.90.293.573.570.2920.83-9.380.050.00.000032.35-68.7333.01
23Q4 (17)0.3114.29-26.83-0.12-9.09-50.00.36151.431900.00.0100.00.18500.0-45.450.05-61.54-37.50003.91-61.54-38.480.2812.047.370.24-7.69-20.00.050.00.0000103.45129.06-11.69
23Q3 (16)0.1455.56-46.15-0.1185.1415.38-0.7-6900.0-29.630100.0100.00.03104.62-76.920.13-70.45160.00-100.0010.16-69.99186.410.25-7.41-24.240.26-16.13-29.730.050.00.000045.1680.65-27.05
23Q2 (15)0.090.0-70.0-0.74-535.29-957.14-0.0150.050.0-0.0100-0.65-350.0-382.610.441366.67528.570.010033.851377.95591.430.27-3.57-27.030.31-3.12-11.430.050.025.000025.002.78-67.5
23Q1 (14)0.09-78.05-70.00.17312.5170.83-0.020.00.00-100.0100.00.26-21.21333.330.03-62.5-40.00002.29-63.93-40.460.2847.37-15.150.326.6710.340.050.025.000024.32-79.24-73.24
22Q4 (13)0.4157.69-28.07-0.0838.46-700.0-0.0296.30.00.01200.000.33153.85-41.070.0860.0700.00006.3579.05700.00.19-42.42-38.710.3-18.920.00.050.025.0000117.1489.23-30.13
22Q3 (12)0.26-13.33-13.33-0.13-85.7171.74-0.54-2600.0-17.39-0.01000.13-43.48181.250.05-28.5700003.55-27.5600.33-10.816.450.375.7132.140.0525.025.000061.90-19.52-33.97
22Q2 (11)0.30.042.86-0.0770.8387.04-0.020.00.00100.0-100.00.23283.33169.70.0740.075.00004.9027.2740.730.3712.1223.330.3520.6945.830.040.00.000076.92-15.382.56
22Q1 (10)0.3-47.37-30.23-0.24-2300.0-166.67-0.020.00.0-0.0100.00.06-89.29-82.350.05400.0400.00003.85384.62303.850.336.4526.920.29-3.3338.10.040.00.000090.91-45.77-47.15
21Q4 (9)0.5790.0216.67-0.0197.830.0-0.0295.65-101.10000.56450.0229.410.0100.00000.790-9.520.310.010.710.37.1430.430.040.00.0000167.6578.82151.47
21Q3 (8)0.342.8666.67-0.4614.81-4500.0-0.46-2200.0-17.950-100.00-0.1651.52-194.120-100.0-100.0000-0.00-100.0-100.00.313.3347.620.2816.6775.00.040.00.000093.7525.04.17
21Q2 (7)0.21-51.1623.53-0.54-500.0-980.0-0.020.00.00.01200.00-0.33-197.06-375.00.04300.0-20.00003.48265.22-24.870.315.383.450.2414.2920.00.040.00.000075.00-56.45.88
21Q1 (6)0.43138.8979.17-0.09-800.0-28.57-0.02-101.10.0-0.01000.34100.0100.00.010.0-85.710000.958.57-86.670.26-7.140.00.21-8.716.670.040.00.0000172.00158.057.67
20Q4 (5)0.180.0-53.85-0.010.080.01.82566.679200.00000.170.0-50.00.010.0-80.00000.88-10.53-81.40.2833.3316.670.2343.7543.750.040.033.3300-100.066.67-25.93-65.81
20Q3 (4)0.185.880.0-0.0180.00.0-0.39-1850.00.0000.00.1741.670.00.01-80.00.0000.00.98-78.820.00.21-27.590.00.16-20.00.00.040.00.0000.090.0027.060.0
20Q2 (3)0.17-29.170.0-0.0528.570.0-0.020.00.0000.00.12-29.410.00.05-28.570.0000.04.63-35.190.00.2911.540.00.211.110.00.040.00.0000.070.83-35.070.0
20Q1 (2)0.24-38.460.0-0.07-40.00.0-0.020.00.0000.00.17-50.00.00.0740.00.0000.07.1451.430.00.268.330.00.1812.50.00.0433.330.00-100.00.0109.09-44.060.0
19Q4 (1)0.390.00.0-0.050.00.0-0.020.00.000.00.00.340.00.00.050.00.000.00.04.720.00.00.240.00.00.160.00.00.030.00.00.010.00.0195.000.00.0

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