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)14.13177.06-3.190-9.840-0.16010.94236.621.9411.490.05150.04.05-3.0613.0657.169.7950.621.653.770.1550.0121.9295.78
2022 (9)5.13.45-1.850-3.620-0.0703.25-8.961.7412.990.02-33.334.184.798.315.196.520.371.593.250.1100.062.27-11.71
2021 (8)4.931.23-1.360-2.8500.1803.57-12.071.54116.90.0303.9961.557.964.245.439.91.545.480.05-61.5470.53-21.07
2020 (7)4.87-8.11-0.810-3.440-0.5604.0698.050.71-69.4002.47-67.894.81-13.183.86-5.621.4613.180.130.089.36-7.1
2019 (6)5.3-13.54-3.250-1.4100.3902.05-25.452.32-17.44007.69-12.15.54-12.24.09-6.831.2931.630.1318.1896.19-14.01
2018 (5)6.139.27-3.380-3.960-0.1802.75-28.392.8135.1-0.0108.7534.046.31-4.834.39-16.540.9813.950.11-21.43111.8624.82
2017 (4)5.61-11.09-1.770-3.070-0.0703.84-24.112.0898.1-0.0106.5384.366.637.85.268.010.86-11.340.14-17.6589.62-14.64
2016 (3)6.3161.79-1.250-4.2800.231050.05.0664.821.058.25-0.0103.541.96.1513.684.8715.130.970.00.170.0104.9944.57
2015 (2)3.9-15.58-0.830-2.8700.020.03.0719.460.97-26.52-0.0103.47-23.575.41-17.534.23-19.430.9711.490.1721.4372.63-1.59
2014 (1)4.62-24.26-2.050-4.4200.02-97.32.57-16.011.32-55.25-0.404.55-60.926.5613.495.254.170.8714.470.14-12.573.80-27.89
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)2.02348.89-45.843.04249.756180.0-5.36-13300.0-44.860.06300.050.05.06420.2537.50.45-55.036.360-100.0-100.04.59-54.7272.092.47-1.2-31.581.713.01-41.240.457.147.140.0716.6740.090.58330.77-17.92
24Q2 (19)0.45-79.73-86.96-2.0325.09-150.62-0.04-33.3397.6-0.0325.0-200.0-1.58-222.45-159.851.075.4425.00.010.00.010.1369.9363.372.56.38-31.511.66-12.17-40.710.422.442.440.0620.020.021.03-77.74-80.13
24Q1 (18)2.22-57.7130.59-2.71-44.15-502.22-0.0398.7298.6-0.0477.7820.0-0.49-114.54-139.20.5739.0242.50.010.0-50.05.9664.1868.292.35-17.54-20.341.89-3.57-10.430.41-2.382.50.05400.00.094.47-56.9942.26
23Q4 (17)5.2540.7593.73-1.88-3660.0-487.5-2.3436.76-588.24-0.18-550.0-160.03.37-8.4241.00.4124.24-14.580.010.0150.03.6336.24-11.412.85-21.0514.461.96-32.6510.110.420.05.00.01-80.0150.0219.6799.0575.08
23Q3 (16)3.738.122586.67-0.0593.8386.49-3.7-121.56-585.190.0433.33144.443.6839.39807.690.33-58.75-36.540.010.0-66.672.67-57.02-44.283.61-1.144.982.913.9339.90.422.445.00.050.025.0110.364.281953.96
23Q2 (15)3.45102.94114.29-0.81-80.0-211.54-1.6721.96-138.570.03160.00.02.64111.295.560.8100.0196.30.01-50.0150.06.2075.04120.733.6523.73110.982.832.7125.810.412.52.50.050.025.0105.8359.3610.43
23Q1 (14)1.7-37.27102.38-0.45-40.6250.0-2.14-529.41-4.9-0.05-116.6787.181.25-47.72183.330.4-16.67-13.040.02200.0-33.333.54-13.57-27.292.9518.4784.382.1118.5451.80.40.02.560.05350.025.066.41-47.0743.88
22Q4 (13)2.711906.67222.62-0.3213.51-3.23-0.3437.04-312.50.3433.3357.892.39559.62350.940.48-7.6923.08-0.02-166.6789.474.10-14.319.622.490.040.681.78-14.4263.30.40.02.56-0.02-150.066.67125.462207.78112.09
22Q3 (12)-0.15-109.32-108.72-0.37-42.3133.93-0.5422.8670.49-0.09-400.0-325.0-0.52-138.52-144.830.5292.59-8.770.03250.050.04.7870.27-18.762.4943.9321.462.0867.7441.50.40.02.560.040.00.0-5.95-106.21-106.58
22Q2 (11)1.6191.6737.61-0.2671.11-85.71-0.765.69-9.380.03107.69-62.51.352350.031.070.27-41.3-15.62-0.02-166.67-110.02.81-42.34-14.131.738.12-22.071.24-10.79-22.010.42.565.260.040.00.095.83107.6464.64
22Q1 (10)0.840.0-30.0-0.9-190.32-164.71-2.04-1375.0-277.78-0.39-305.26-200.0-0.06-111.32-106.980.4617.9576.920.03115.7904.8730.3263.241.6-9.6-13.981.3927.5211.20.390.02.630.04166.6733.3346.15-21.98-36.15
21Q4 (9)0.84-51.16-14.29-0.3144.64-244.440.16108.74114.040.19375.0150.00.53-54.31-40.450.39-31.58875.0-0.19-1050.0-2000.03.74-36.5669.341.77-13.6612.741.09-25.85-2.680.390.05.41-0.06-250.0-300.059.15-34.65-8.25
21Q3 (8)1.7247.0124.64-0.56-300.0-211.11-1.83-185.94-96.770.04-50.0180.01.1612.62-3.330.5778.12280.00.02-90.0300.05.8979.97186.182.05-7.6648.551.47-7.5537.380.392.635.410.040.033.3390.5355.52-3.57
21Q2 (7)1.17-2.5-33.52-0.1458.82-366.67-0.64-18.5231.910.08161.54900.01.0319.77-40.460.3223.0828.00.2003.279.61-6.292.2219.3577.61.5927.237.070.380.05.560.0433.3333.3358.21-19.48-48.74
21Q1 (6)1.222.4562.16-0.34-277.7832.0-0.5452.63-22.73-0.1365.79-8.330.86-3.37258.330.26550.0-7.140-100.002.99514.18-35.391.8618.47204.921.2511.61145.10.382.75.560.030.00.072.2912.12-12.08
20Q4 (5)0.98-28.99-40.61-0.0950.090.82-1.14-22.5838.04-0.38-660.0-445.450.89-25.8332.840.04-73.33-93.750.01200.000.49-76.38-94.21.5713.7726.611.124.6727.270.370.05.710.030.00.064.47-31.32-50.77
20Q3 (4)1.38-21.590.0-0.18-500.00.0-0.931.060.0-0.05-400.00.01.2-30.640.00.15-40.00.0-0.0100.02.06-41.070.01.3810.40.01.07-7.760.00.372.780.00.030.00.093.88-17.320.0
20Q2 (3)1.76137.840.0-0.0394.00.0-0.94-113.640.0-0.0191.670.01.73620.830.00.25-10.710.0000.03.49-24.430.01.25104.920.01.16127.450.00.360.00.00.030.00.0113.5538.10.0
20Q1 (2)0.74-55.150.0-0.548.980.0-0.4476.090.0-0.12-209.090.00.24-64.180.00.28-56.250.0000.04.62-44.840.00.61-50.810.00.51-42.050.00.362.860.00.030.00.082.22-37.210.0
19Q4 (1)1.650.00.0-0.980.00.0-1.840.00.00.110.00.00.670.00.00.640.00.000.00.08.380.00.01.240.00.00.880.00.00.350.00.00.030.00.0130.950.00.0

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