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)8.174.48-2.510-4.8900.505.6626.061.75207.02003.49410.00.55-72.081.23-14.581.89-12.090.1318.18251.3818.94
2022 (9)7.820-3.330-4.990-3.1204.4900.57-8.06000.68-17.041.97-68.171.44-53.992.15-1.380.110.0211.350
2021 (8)-0.720-3.6906.930-4.460-4.4100.62-53.03000.82-64.16.1903.1302.18-18.350.11-31.25-13.280
2020 (7)5.46147.06-1.970-6.0207.1403.49453.971.3216.81002.3096.28-0.410-3.0402.67-14.420.16-15.790.000
2019 (6)2.21-59.38-1.580-2.250-0.5600.63-86.741.13-42.93001.17-41.87-4.080-10.0803.12-0.950.195.560.000
2018 (5)5.440-0.690-3.60-0.0504.7501.98435.14002.01272.060.2-89.85-0.3403.1515.380.1863.64181.940
2017 (4)-5.680-0.1906.540-0.370-5.8700.3768.18000.5438.771.970.01.71119.232.7310.980.11-26.67-124.840
2016 (3)6.13-29.13-1.870-3.5200.37-9.764.26-51.370.22-74.42000.39-70.31.9700.7802.46-1.60.15-11.76180.830
2015 (2)8.65586.510.110-7.6300.4108.767863.640.86-20.37001.31-1.54-1.790-4.3302.51.630.176.250.000
2014 (1)1.26-86.3-1.1500.130-0.1400.11-98.011.08-16.92001.33-14.210.3600.2102.46-0.810.1633.3344.520
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)-2.5157.82-203.29-0.4436.2320.01.57-74.88179.72.13199.07255.0-2.9555.57-256.91-2.72-1460.0-457.89-2.900-26.54-1174.73-591.28-1.86-431.43-532.56-1.68-342.11-1033.330.4911.36-3.920.030.0-25.00.00100.0-100.0
24Q2 (19)-5.95-1800.0-267.13-0.6934.91-15.06.25594.44410.95-2.15-72.0-490.91-6.64-835.21-324.320.2-81.31-23.080002.47-75.3531.91-0.35-192.11-179.55-0.38-300.0-171.70.442.33-6.380.03-25.00.0-6611.11-12566.67-2012.77
24Q1 (18)0.35-72.44-61.96-1.06-85.96-35.90.9250.0390.32-1.25-503.23-30.21-0.71-201.43-607.141.0784.48613.3300010.0276.02702.830.38165.5240.740.19272.73-69.840.432.38-14.00.040.033.3353.03-85.39-33.14
23Q4 (17)1.27-47.74-38.05-0.57-3.64-39.02-0.669.5473.680.31-48.33121.990.7-62.77-57.320.58-23.68262.50005.695.37620.02-0.58-234.88-270.59-0.11-161.11-191.670.42-17.65-30.00.040.033.33362.869.0132.75
23Q3 (16)2.43-31.74-33.61-0.558.3364.97-1.971.9910.050.69.09145.111.88-36.49-10.050.76192.31204.00005.40188.57354.810.43-2.27126.320.18-66.0450.00.518.51-5.560.0433.3333.33332.88-3.69-37.24
23Q2 (15)3.56286.9678.0-0.623.0852.0-2.01-548.39-3450.00.55157.29157.292.962014.29294.670.2673.33188.890001.8750.0377.530.4462.96-27.870.53-15.87278.570.47-6.0-6.00.030.050.0345.63335.814.06
23Q1 (14)0.92-55.12736.36-0.78-90.24-680.0-0.3186.446.55-0.9631.91-268.420.14-91.461300.00.15-6.25114.290001.2557.86240.330.27-20.59-67.070.63425.0-41.120.5-16.67-1.960.030.00.079.31-70.981060.82
22Q4 (13)2.05-43.99-0.97-0.4173.8986.6-2.28-4.11-242.5-1.41-6.02-3425.01.64-21.53265.660.16-36.0-11.110000.79-33.44-35.840.3478.95112.50.120.0109.090.611.1142.860.030.00.0273.33-48.470
22Q3 (12)3.6683.0250.0-1.57-25.6-406.45-2.19-3750.0-269.77-1.33-38.54-321.672.09178.67176.00.25177.78-7.410001.19202.98-33.670.19-68.85-86.330.12-14.29-87.370.548.010.20.0350.00.0530.4375.04419.57
22Q2 (11)2.01718.18363.16-1.25-1150.0-941.670.06110.34-98.37-0.96-268.4249.470.757400.0185.230.0928.57-10.00000.396.9-10.120.61-25.61-60.130.14-86.92-87.160.5-1.96-18.030.02-33.33-33.33303.034335.26789.79
22Q1 (10)0.11-94.69-72.5-0.196.7350.0-0.58-136.25-265.710.571525.0118.270.01101.01-95.00.07-61.1116.670000.37-70.2438.060.82412.5-73.631.07181.06-55.420.5121.43-22.730.030.00.06.830-47.22
21Q4 (9)2.07184.84-76.48-3.06-887.1-827.271.624.03118.71-0.04-106.67-100.52-0.9964.0-111.690.18-33.33-41.940001.23-31.19-45.830.16-88.49157.14-1.32-238.95-28.160.42-14.29-38.240.030.00.00.00100.00
21Q3 (8)-2.44-221.0537.28-0.31-158.3316.221.29-64.95-57.430.6131.58281.82-2.75-212.535.450.27170.0-32.50001.79310.55-50.941.39-9.151163.640.95-12.841155.560.49-19.67-9.260.030.00.0-165.99-277.8479.52
21Q2 (7)-0.76-290.0-160.32-0.1240.083.783.68951.43352.05-1.939.1-113.48-0.88-540.0-269.230.166.6711.110000.4464.2-17.381.53-50.82085.711.09-54.58223.860.61-7.58-19.740.030.0-40.0-43.93-439.360
21Q1 (6)0.4-95.450-0.239.3900.35104.090-3.12-140.4700.2-97.6400.06-80.6500000.27-88.3203.111210.711103.232.4333.01330.770.66-2.9400.030.0012.9400
20Q4 (5)8.8326.221213.92-0.3310.8168.57-8.55-382.18-426.347.712436.363252.178.47298.83560.330.31-22.5-47.460002.27-37.68-6.67-0.28-354.5580.95-1.03-1044.4486.430.6825.931.490.030.0-40.00.00100.00
20Q3 (4)-3.89-408.730.0-0.3750.00.03.03307.530.0-0.3362.920.0-4.26-919.230.00.4344.440.0000.03.65591.40.00.1157.140.0-0.0989.770.00.54-28.950.00.03-40.00.0-810.4200.0
20Q2 (3)1.2600.0-0.7400.0-1.4600.0-0.8900.00.5200.00.0900.0000.00.5300.00.07122.580.0-0.8815.380.00.7600.00.0500.00.0000.0
20Q1 (2)0100.00.00100.00.00-100.00.00-100.00.00100.00.00-100.00.0000.0-0.00-100.00.0-0.3178.910.0-1.0486.30.00-100.00.00-100.00.00.0000.0
19Q4 (1)-0.790.00.0-1.050.00.02.620.00.00.230.00.0-1.840.00.00.590.00.000.00.02.440.00.0-1.470.00.0-7.590.00.00.670.00.00.050.00.00.000.00.0

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