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)8.7245.580.210-19.8800.0108.9387.611.125.66-0.0905.81-1.086.7816.16.39-7.660.326.670.08-20.0128.4256.94
2022 (9)5.9939.3-1.2302.67-43.67004.76153.191.0651.43-0.0405.8826.585.849.776.9278.810.311.110.10.081.83-19.31
2021 (8)4.38.31-2.4204.740-0.0701.88-53.00.7112.12-0.0304.6471.055.3222.583.8722.860.273.850.111.11101.42-10.59
2020 (7)3.9711.830.030-6.820-0.0304.000.33-93.58002.71-93.294.34-4.823.15-13.460.2613.040.0928.57113.4325.89
2019 (6)3.556.29-5.5900.2900.130-2.0405.141672.41-0.01040.471746.384.56-6.753.64-21.040.2321.050.0716.6790.1031.11
2018 (5)3.3432.54-0.260-2.750-0.1303.0823.690.29-14.71002.19-25.794.899.154.6159.520.1918.750.0650.068.72-15.73
2017 (4)2.52-16.28-0.030-1.190-0.0302.49-43.280.3421.43002.954.554.4817.282.89-9.970.1623.080.0433.3381.55-8.69
2016 (3)3.01-18.651.380-2.240-0.0104.391588.460.2847.37-0.0102.8338.743.8211.73.21-3.020.130.00.030.089.32-16.23
2015 (2)3.712.8-3.4400.220-0.0100.26-87.440.19533.33002.04500.753.429.623.314.750.130.00.03-25.0106.638.25
2014 (1)3.28-4.09-1.210-0.0400.02-60.02.07-46.090.03-25.0000.34-37.543.1231.653.1622.960.13-13.330.0433.3398.50-20.8
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)0.96500.0-71.854.1760.38695.710.08101.6101.83-0.05-266.67-400.05.1385.8789.30.41127.781266.67-0.02-140.094.2910.70139.671766.231.27-5.22-27.011.21-7.63-42.920.090.012.50.020.00.072.73545.45-52.65
24Q2 (19)0.16-93.92-84.762.6147.7113.04-5.0-3233.3358.880.03175.0-70.02.76197.87-17.610.1863.645.880.05600.0266.674.4755.9230.321.341.52-26.371.31-23.39-32.820.090.012.50.020.00.011.27-92.2-78.0
24Q1 (18)2.6317.4129.56-5.45-461.86-1167.44-0.1578.8794.34-0.0420.0-33.33-2.82-322.05-276.250.11-76.09-75.56-0.01-103.3302.86-72.48-70.341.32-16.46-19.021.7192.1320.420.090.012.50.020.00.0144.51-35.498.2
23Q4 (17)2.24-34.3169.7-0.97-38.57-1070.0-0.7183.75-169.61-0.05-400.0-171.431.27-53.14-10.560.461433.3391.670.3185.712900.010.411714.33119.421.58-9.2-14.130.89-58.02-9.180.0912.512.50.020.00.0224.0045.8383.27
23Q3 (16)3.41224.76-3.67-0.7-130.43-75.0-4.3764.06-585.56-0.01-110.090.02.71-19.1-13.690.03-82.35-90.0-0.35-1066.67-3600.00.57-83.26-90.41.74-4.416.02.128.72-20.90.080.014.290.020.00.0153.60199.8920.19
23Q2 (15)1.05-48.28452.632.3634.88443.28-12.16-358.87-632.530.1433.330.03.35109.38797.920.17-62.22-32.0-0.03050.03.43-64.51-41.191.8211.6629.081.9537.3216.070.080.014.290.020.00.051.22-61.65377.15
23Q1 (14)2.0353.79118.28-0.43-530.0-65.38-2.65-359.8-209.96-0.03-142.8657.141.612.68138.810.4587.560.710-100.009.66103.5926.571.63-11.4149.541.4244.9-10.130.080.014.290.020.0-33.33133.559.27141.26
22Q4 (13)1.32-62.7117.860.1125.0129.411.0213.33-43.960.07170.0600.01.42-54.7882.050.24-20.0-27.270.010.00.04.74-20.63-44.521.8422.6737.310.98-63.432.080.0814.2914.290.020.0-33.33122.22-4.3615.67
22Q3 (12)3.541763.16109.47-0.440.3-207.690.9154.22-22.41-0.1-200.0-233.333.14754.17101.280.320.0233.330.01116.670.05.982.55175.561.56.386.382.6859.52141.440.070.00.00.020.00.0127.801090.54-9.26
22Q2 (11)0.19-79.57-36.67-0.67-157.6958.13-1.66-168.88-154.430.1242.86350.0-0.48-171.6463.080.25-10.712400.0-0.060-50.05.83-23.622131.931.4129.36-0.71.686.3376.840.070.00.00.02-33.33-33.3310.73-80.61-62.43
22Q1 (10)0.93-16.96-21.85-0.2623.5323.532.4132.42286.82-0.07-800.0-250.00.67-14.1-21.180.28-15.157.690-100.007.63-10.76-4.931.09-18.66-4.391.5864.5888.10.070.00.00.030.00.055.36-47.61-56.27
21Q4 (9)1.12-33.7315.46-0.34-161.54-54.551.8256.9360.00.01133.33-75.00.78-50.04.00.33266.67371.430.010.0200.08.55294.21283.491.34-4.9617.540.96-13.516.670.070.00.00.0350.00.0105.66-24.978.93
21Q3 (8)1.69463.3343.22-0.1391.88-122.031.16-61.97127.1-0.0325.025.01.56220.0-11.860.09800.028.570.01125.0-66.672.17730.65.961.41-0.74.441.1116.8426.140.070.016.670.02-33.330.0140.83392.9214.58
21Q2 (7)0.3-74.79-73.68-1.6-370.59-1677.783.05336.43997.06-0.04-100.0-300.0-1.3-252.94-223.810.01-96.15-91.67-0.040-100.00.26-96.75-92.711.4224.5615.450.9513.113.10.070.016.670.030.050.028.57-77.43-76.94
21Q1 (6)1.1922.6872.46-0.34-54.55-41.67-1.29-84.2913.42-0.02-150.0-100.00.8513.3388.890.26271.43225.00100.008.02259.96125.691.140.083.870.84-6.6758.490.070.016.670.030.050.0126.6030.5111.92
20Q4 (5)0.97-17.825.97-0.22-137.2951.11-0.783.64-450.00.04200.033.330.75-57.63134.380.070.0-22.22-0.01-133.3302.238.92-32.131.14-15.5616.330.92.27172.730.0716.6716.670.0350.050.097.00-21.08-48.35
20Q3 (4)1.183.510.00.59755.560.0-4.28-1158.820.0-0.04-300.00.01.7768.570.00.07-41.670.00.03250.00.02.05-42.860.01.359.760.00.884.760.00.060.00.00.020.00.0122.92-0.80.0
20Q2 (3)1.1465.220.0-0.0962.50.0-0.3477.180.0-0.010.00.01.05133.330.00.1250.00.0-0.0200.03.580.750.01.2398.390.00.8458.490.00.060.00.00.020.00.0123.919.550.0
20Q1 (2)0.69-10.390.0-0.2446.670.0-1.49-845.00.0-0.01-133.330.00.4540.620.00.08-11.110.0000.03.568.250.00.62-36.730.00.5360.610.00.060.00.00.020.00.0113.11-39.770.0
19Q4 (1)0.770.00.0-0.450.00.00.20.00.00.030.00.00.320.00.00.090.00.000.00.03.280.00.00.980.00.00.330.00.00.060.00.00.020.00.0187.800.00.0

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