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)4.18-47.09-12.190-3.30-0.030-8.0103.75-41.220.01013.65-24.920.82-83.79-0.3603.758.380.0525.0121.514.9
2022 (9)7.9-2.47-0.240-6.1600.09200.07.6654.126.3836.320018.1846.585.06-21.433.32-25.733.467.120.0433.33115.8410.54
2021 (8)8.1-9.6-3.1300.2700.0304.97-3.684.68116.670012.4070.686.4437.94.4758.513.234.870.03-25.0104.79-30.53
2020 (7)8.96-5.68-3.80-2.380005.1639.462.16-39.330.01-75.07.27-38.654.6752.122.8248.423.08-12.750.04-55.56150.84-12.35
2019 (6)9.571.17-5.80-2.720-0.0603.724.583.5631.370.0433.3311.8443.433.07-6.691.9-25.23.53-6.120.090.0172.1098.15
2018 (5)5.55-23.02-2.580-2.3900.0402.97-46.292.7126.050.0308.2626.083.296.472.547.633.76-23.420.09-18.1886.85-11.1
2017 (4)7.21-28.33-1.680-2.130-0.2405.53-26.662.15-18.56-0.1406.55-18.563.09-10.432.36-4.074.91-12.940.1110.097.70-20.37
2016 (3)10.0631.5-2.520-4.8400.0407.54133.442.64-37.880.0408.04-33.663.45-37.952.46-33.875.64-4.570.1100.0122.6855.24
2015 (2)7.657.44-4.420-3.920-0.0103.2317.454.25-8.990012.12-15.955.5614.883.723.335.915.720.0525.079.032.45
2014 (1)7.12-21.93-4.370-1.480002.75-40.224.674.47-0.05014.42-18.214.8446.223.628.575.598.970.04-20.077.14-32.5
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)-0.03-137.595.710.31110.9555.0-0.3271.4391.040.03200.0-40.00.28110.18156.02.7192.2442.000028.1777.81315.231.0428.4153.660.680.094.290.9-2.17-4.260.010.00.0-1.89-137.9796.5
24Q2 (19)0.08-83.67-88.89-2.83-165.36-371.67-1.12-700.0-5500.00.010107.14-2.75-157.05-2391.671.4162.0711.900015.8434.03-22.920.81478.57910.00.68223.81155.280.92-2.13-3.160.010.00.04.97-88.240
24Q1 (18)0.49-81.3-68.184.33142.66364.02-0.14-116.4775.000-100.04.82164.014920.00.871.16-23.0100-100.011.827.49-35.460.14-69.57250.00.21-43.2431.250.94-3.095.620.010.00.042.24-78.23-70.92
23Q4 (17)2.62474.29-4.73-10.15-5175.0-752.940.85123.81365.620-100.0100.0-7.53-1406.0-582.690.8672.0-57.2100011.0062.1-54.750.4612.2-43.210.375.71-41.270.973.191.040.010.00.0194.07460.4212.92
23Q3 (16)-0.7-197.22-185.370.2133.33-83.33-3.57-17750.033.890.05135.71-16.67-0.5-516.67-124.750.5-60.32-64.790006.78-66.99-58.290.41510.0-70.920.35128.46-18.60.94-1.0522.080.010.00.0-53.850-179.46
23Q2 (15)0.72-53.25-76.77-0.663.41-153.57-0.0296.4386.67-0.14-333.33-380.00.12220.0-97.161.2611.5-15.440-100.0-100.020.5512.2323.05-0.1-350.0-107.52-1.23-868.75-199.190.956.747.950.010.00.00.00-100.0-100.0
23Q1 (14)1.54-44.025.2-1.64-37.82-19.71-0.56-75.0-100.00.06400.00-0.1-106.4128.571.13-43.78-23.130.010200.018.31-24.6514.370.04-95.06-97.330.16-74.6-84.310.89-7.294.710.010.00.0145.28-15.47122.06
22Q4 (13)2.75235.3719.57-1.19-199.1749.79-0.3294.07-1500.0-0.02-133.33-200.01.56-22.772328.572.0141.556.3500024.3049.4229.630.81-42.55-49.690.6346.51-40.00.9624.6814.290.010.00.0171.88153.6241.98
22Q3 (12)0.82-73.55-59.81.27.14355.32-5.4-3500.0-187.230.0620.0220.02.02-52.1328.661.42-4.727.930-100.0016.27-2.6254.161.416.02-21.670.43-65.32-67.420.77-12.5-6.10.010.00.067.77-53.44-28.58
22Q2 (11)3.1152.0320.161.12181.75800.0-0.1546.43-7.140.050-16.674.223114.2974.381.491.36231.110.01200.0016.704.31246.71.33-11.33-18.41.2421.574.20.883.536.020.010.00.0145.54122.4514.51
22Q1 (10)1.23-46.525.13-1.3742.19-878.57-0.28-1300.0-112.120-100.0-100.0-0.14-100.0-113.591.47-22.2220.49-0.010016.01-14.62.381.5-6.836.381.02-2.8610.870.851.1914.860.010.00.065.43-45.95-6.61
21Q4 (9)2.312.75-31.55-2.37-404.26-224.08-0.0298.9496.970.02140.0300.0-0.07-104.46-101.331.8970.27687.500-100.018.7577.7557.031.61-10.56-1.831.05-20.450.960.842.449.090.010.00.0121.0527.58-34.43
21Q3 (8)2.04-20.9322.16-0.47-193.7578.14-1.88-1242.86-82.52-0.05-183.33-600.01.57-35.12427.081.11146.6756.3400010.55119.018.891.810.4310.431.3210.9240.430.82-1.29.330.010.00.094.88-25.34-3.41
21Q2 (7)2.58120.5144.13-0.16-14.2977.46-0.14-106.06-75.00.06500.002.42134.95124.070.45-63.11-4.260004.82-69.2-24.651.6315.663.01.1929.3591.940.8312.1610.670.010.00.0127.0981.41-2.02
21Q1 (6)1.17-65.18-45.33-0.14-107.3395.072.31450.0485.00.01200.001.03-80.46247.141.22408.3367.120-100.0015.64448.0928.131.41-14.02252.50.92-11.54338.10.74-3.9-7.50.010.00.070.06-62.05-66.61
20Q4 (5)3.36101.23.71.91188.84309.89-0.6635.92-37.5-0.01-200.097.375.271197.92126.180.24-66.2300.00.01002.85-67.85282.881.640.6178.261.0410.64215.150.772.67-3.750.010.0-50.0184.6287.93-34.47
20Q3 (4)1.67-6.70.0-2.15-202.820.0-1.03-1187.50.00.0100.0-0.48-144.440.00.7151.060.0000.08.8838.790.01.6363.00.00.9451.610.00.750.00.00.010.00.098.24-24.270.0
20Q2 (3)1.79-16.360.0-0.7175.00.0-0.0886.670.0000.01.08254.290.00.47-35.620.0000.06.39-47.620.01.0150.00.00.62195.240.00.75-6.250.00.010.00.0129.71-38.180.0
20Q1 (2)2.14-33.950.0-2.84-212.090.0-0.6-25.00.00100.00.0-0.7-130.040.00.731116.670.0000.012.211537.820.00.4-56.520.00.21-36.360.00.80.00.00.01-50.00.0209.80-25.530.0
19Q4 (1)3.240.00.0-0.910.00.0-0.480.00.0-0.380.00.02.330.00.00.060.00.000.00.00.750.00.00.920.00.00.330.00.00.80.00.00.020.00.0281.740.00.0

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