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)33.2711.72-13.00-24.902.39020.2716.6316.7631.25-0.4209.8218.0526.47.1425.910.4715.467.060.8420.078.828.33
2022 (9)29.78-8.9-12.40-12.50-1.29017.38-9.0512.77-3.26-0.0908.32-10.9624.64-7.5825.792.0614.441.330.712.972.76-10.66
2021 (8)32.69-6.22-13.580-27.5500.43126.3219.11-7.1913.2-3.371.0643.249.34-6.326.660.9825.275.7814.250.280.626.981.44-9.64
2020 (7)34.8612.27-14.270-28.6400.19020.59-19.8213.6625.210.74138.719.9722.5226.44.2223.8911.7914.212.970.58-3.3390.123.82
2019 (6)31.059.64-5.370-12.790-1.77025.6863.2510.9116.560.3108.1316.425.33-1.0921.374.413.821.590.6-9.0986.80-0.44
2018 (5)28.32-17.02-12.590-18.3200.88015.73-34.359.36-27.78-0.4106.99-29.6125.6115.2620.47-7.2111.35-1.730.66-13.1687.19-12.19
2017 (4)34.13-4.85-10.170-19.530-0.02023.9626.8412.9613.981.4109.9317.6922.22-15.4822.06258.711.553.680.760.099.30-50.03
2016 (3)35.878.11-16.980-10.0500.24018.8948.0411.37-47.39-0.2508.43-48.1326.299.046.15-70.1711.149.430.76-26.92198.7390.7
2015 (2)33.18-25.69-20.420-11.630-0.77012.76-56.9521.6158.90.7016.2656.3124.11-0.720.621.3810.1810.771.0411.83104.21-28.91
2014 (1)44.65252.69-15.010-19.4308.0029.64013.6-38.15-0.4010.40-40.3324.282.5820.344.529.192.80.93-16.96146.59241.8
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
24Q2 (20)10.810900.0323.14-2.7829.44-29.3-1.88-187.04-422.22-1.17-354.35-234.298.02298.51214.742.47-16.84-36.990.03112.5-76.925.69-17.95-38.016.82-2.011.047.8927.2622.714.09-0.499.070.20.0-4.7688.679419.21290.35
24Q1 (19)-0.1-100.94-100.74-3.9451.48-33.562.16408.57201.890.46195.83-77.11-4.04-258.43-138.42.97-59.0326.92-0.24-209.09-300.06.94-57.4420.556.9612.622.966.2-9.492.144.111.4811.080.2-4.76-4.76-0.95-100.99-100.7
23Q4 (18)10.67-23.68-32.38-8.12-3790.91-156.15-0.796.7880.0-0.48-139.3480.172.55-82.04-79.787.25123.77103.080.22130.562100.016.30115.6283.546.18-7.9-7.766.854.420.154.052.0210.350.210.05.096.04-26.22-34.82
23Q3 (17)13.98388.8489.950.22110.23-47.62-21.73-5936.11-79.441.22448.5793.6514.2303.1582.523.24-17.3522.26-0.72-653.85-300.07.56-17.678.526.71-0.594.196.562.023.83.975.8711.520.210.016.67130.17379.4377.92
23Q2 (16)-4.84-135.93-172.78-2.1527.1225.35-0.3683.0295.02-0.35-117.41-1650.0-6.99-166.44-285.413.9267.52-6.670.13316.67-48.09.1859.56-17.116.75-0.1518.216.435.9314.213.751.354.460.210.031.25-46.58-134.51-165.71
23Q1 (15)13.47-14.64134800.0-2.956.9456.43-2.1239.43-120.482.01183.06286.5410.52-16.57255.162.34-34.45-0.85-0.06-700.064.715.75-35.2-8.826.760.916.756.07-11.26-13.293.70.822.490.215.031.25134.97-8.39145462.63
22Q4 (14)15.78114.4-14.33-3.17-854.7618.09-3.571.173.46-2.42-484.13-317.2412.6162.08-13.333.5734.72-17.360.01105.56-98.578.8827.48-23.46.74.04-1.036.848.23-3.533.673.093.090.211.1125.0147.34101.39-13.53
22Q3 (13)7.3610.6824.110.42114.58131.82-12.11-67.533.280.633250.0-52.997.78106.3768.762.65-36.9-7.67-0.18-172.0-194.746.96-37.12-17.116.4412.78-0.776.3212.262.63.56-0.84-0.280.1812.55.8873.163.222.14
22Q2 (12)6.6566600.0-1.34-2.8857.4631.75-7.23-169.86-210.3-0.02-103.8597.893.77155.649.64.277.975.790.25247.06127.2711.0875.53-3.615.71-1.38-12.025.63-19.57-8.463.59-0.550.840.160.014.2970.9076454.483.61
22Q1 (11)-0.01-100.05-100.63-6.77-74.94-62.3510.35178.4769.120.52189.66-17.46-6.78-146.6-163.812.36-45.3715.69-0.17-124.29-383.336.31-45.569.415.79-14.48-16.097.0-1.2719.253.611.41.40.160.06.67-0.09-100.05-100.56
21Q4 (10)18.42210.6237.46-3.87-193.18-98.46-13.1927.33-217.07-0.58-143.28-866.6714.55215.6227.074.3250.5274.190.7268.42252.1711.5937.9665.276.774.31-2.877.0915.1-2.213.56-0.28-6.070.16-5.886.67170.40184.4842.29
21Q3 (9)5.93-12.02-48.21-1.3268.7271.91-18.15-678.9721.831.34241.053.084.6182.94-31.72.87-27.71-28.610.1972.73-79.578.40-26.88-28.136.490.0-3.996.160.163.013.570.281.420.1721.4321.4359.90-12.46-49.57
21Q2 (8)6.74321.2579.26-4.22-1.2-61.69-2.33-138.07-713.16-0.95-250.79-1257.142.52198.05119.133.9794.6121.040.1183.33-63.3311.4999.2320.36.49-5.943.026.154.7715.63.560.02.890.14-6.67-6.6768.43309.762.51
21Q1 (7)1.6-88.06-74.36-4.17-113.8516.936.12247.12473.170.631150.0163.64-2.57-122.45-310.662.04-17.74-47.560.06113.04300.05.77-17.77-51.126.9-1.08.495.87-19.0310.133.56-6.073.490.150.00.016.70-86.05-76.13
20Q4 (6)13.417.0371.57-1.9558.5114.1-4.1682.08-170.63-0.06-104.6294.3411.4569.63106.682.48-38.312.9-0.46-149.46-130.07.01-40.0-0.766.973.1115.027.2521.2436.023.797.6710.50.157.140.0119.750.8236.62
20Q3 (5)11.45204.524.57-4.7-80.08-5975.0-23.22-6210.53-72.641.31957.14293.946.75486.96-38.84.0222.56-11.260.93210.038.8111.6922.38-13.196.767.35.465.9812.4110.333.521.732.030.14-6.67-6.67118.78182.09-2.16
20Q2 (4)3.76-39.740.0-2.6148.010.00.38123.170.0-0.0792.930.01.15-5.740.03.28-15.680.00.31100.00.09.55-19.050.06.3-0.940.05.32-0.190.03.460.580.00.150.00.042.11-39.810.0
20Q1 (3)6.24-20.10.0-5.02-121.150.0-1.64-127.840.0-0.996.60.01.22-77.980.03.8961.410.0-0.0385.00.011.8066.940.06.364.950.05.330.00.03.440.290.00.150.00.069.96-20.190.0
19Q4 (2)7.81-28.680.0-2.27-2937.50.05.89143.790.0-1.06-421.210.05.54-49.770.02.41-46.80.0-0.2-129.850.07.07-47.520.06.06-5.460.05.33-1.660.03.43-0.580.00.150.00.087.65-27.80.0
19Q3 (1)10.950.00.00.080.00.0-13.450.00.00.330.00.011.030.00.04.530.00.00.670.00.013.470.00.06.410.00.05.420.00.03.450.00.00.150.00.0121.400.00.0

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