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)62.5288.44-6.8507.3302.88055.65306.54.22-35.08-0.4203.83-74.8660.49461.6551.76314.082.7753.8900114.621.86
2022 (9)16.09253.63-2.40-0.470-2.53013.6906.529.480015.23-17.6510.77205.9712.5249.161.833.3300112.5221.91
2021 (8)4.5554.24-6.900.61-17.57-0.470-2.3505.02127.15-0.27018.4996.863.52-29.463.58-29.111.3528.570092.2990.84
2020 (7)2.95-36.7-1.2400.74957.14-0.2801.71-25.972.21110.480.01-91.679.3994.554.9927.625.0553.031.057.140048.36-55.58
2019 (6)4.6634.68-2.3500.0700.5802.31-30.211.05-44.740.1204.83-55.813.91141.363.346.670.9812.6400108.88-1.19
2018 (5)3.460-0.150-1.680-0.2103.3101.9-27.2-0.14010.93-26.831.62-21.742.2530.810.87102.330.020.0110.190
2017 (4)-0.580-4.3703.540-0.980-4.9502.61-26.690014.93-33.482.07-20.691.72-40.070.43-4.440.02100.0-26.730
2016 (3)1.67-63.46-1.140-2.300.3516.670.53-69.893.561218.520022.451096.312.617.852.878.30.457.140.010.050.15-66.2
2015 (2)4.57144.39-2.8103.0500.330.431.7628.470.27-37.21001.88-39.962.42-8.332.6518.30.4210.530.010.0148.38108.68
2014 (1)1.87592.59-0.50-0.4500.2301.3700.43-70.950.0803.12-83.092.64133.632.24176.540.3815.150.010.071.10202.84
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)22.9387.18117.55-11.31-5.41-1313.75-0.17-173.91-70.01.17260.2711600.011.62664.4719.34.3343.382161.9-1.6617.82-16700.013.5562.181627.5517.53-21.3238.6917.53-16.6462.470.62-51.186.9000126.34129.9836.28
24Q1 (19)12.25-35.841.95-10.73-389.95-341.560.23102.18-71.25-0.7331.13-132.441.52-91.0-75.483.02120.449.42-2.020-1088.248.36134.04-52.7422.28-4.46246.521.038.63302.871.27126.79164.5800054.93-42.65-63.72
23Q4 (18)19.08-21.32220.67-2.19-54.236.81-10.57-161.45-3303.03-1.06-163.144.2116.89-26.02369.171.37356.67-46.480100.0-100.03.57288.11-82.8423.3228.91448.7119.3618.05451.570.56-51.321.7400095.78-30.68-36.09
23Q3 (17)24.25130.08259.26-1.42-77.547.7917.217300.010850.01.6816700.0127.0322.83134.39466.50.3242.86-82.04-0.26-2700.0-2500.00.92203.69-93.4118.0943.12530.3116.451.99434.21.1598.28150.0000138.1849.06-27.74
23Q2 (16)10.5422.13235.67-0.867.08-321.05-0.1-112.5-350.00.01-99.56100.949.7457.1230.17-0.21-107.61-113.210.01105.880.0-0.89-105.02-105.812.6496.58413.8210.79106.7431.530.5820.8326.0900092.70-38.77-26.49
23Q1 (15)8.6345.043352.0-2.43-3.4-184.670.8142.42217.652.25218.42850.06.272.2298.722.767.81300.0-0.17-185.015.017.68-15.05106.026.4351.29444.925.2248.7234.190.484.3514.29000151.401.022510.2
22Q4 (14)5.95-11.85240.0-2.3513.6-3.070.33306.251200.0-1.9-356.76-3066.673.6-10.67779.252.5653.29126.550.22100.02100.020.8149.0641.644.2548.08553.853.5114.33475.410.460.015.0000149.87-21.62-13.5
22Q3 (13)6.75114.97272.93-2.72-1331.58-580.0-0.16-500.0-233.330.74169.81117.654.0336.61185.821.675.03119.74-0.01-200.0-101.2513.96-8.6717.42.8716.67205.323.0751.23192.380.460.035.29000191.2251.6346.85
22Q2 (12)3.141156.0269.41-0.19-106.6290.780.04105.88-89.19-1.06-253.33-130.432.95-5.45343.81.59130.433.250.01105.0102.2215.2978.14-32.992.46108.47143.562.03-47.8184.550.469.5248.39000126.102074.04109.18
22Q1 (11)0.25-85.7178.572.87225.88233.49-0.68-2166.67-553.33-0.3-400.0-3.453.12688.68255.220.69-38.94-56.6-0.2-1900.066.678.58-41.6-65.941.1881.5428.263.89537.7380.250.425.044.830005.80-96.65-54.42
21Q4 (10)1.75-3.31116.05-2.28-470.0-221.13-0.03-125.098.53-0.06-117.6586.36-0.53-137.59-630.01.1348.6859.15-0.01-101.25-200.014.6923.5537.630.65-30.85-54.230.61-41.9-69.350.417.6542.86000173.2733.06385.58
21Q3 (9)1.81112.9435.07-0.480.5852.380.12-67.57-96.080.34173.911033.331.41216.53182.00.76-50.65-17.390.8277.787900.011.89-47.87-19.720.94-6.93-27.131.05-4.5529.630.349.6825.93000130.22116.014.95
21Q2 (8)0.85507.1466.67-2.064.19-303.920.37146.67428.57-0.46-58.62-483.33-1.2139.801.54-3.14327.78-0.4525.0-800.022.81-9.46244.761.019.78-17.891.135.812.240.316.924.000060.28373.6645.39
21Q1 (7)0.14-82.72-51.72-2.15-202.82-362.20.15107.35141.67-0.2934.09-3000.0-2.01-2110.0-281.081.59123.94835.29-0.6-6100.0025.20136.01676.690.92-35.21-12.380.81-59.3-35.710.293.5711.5400012.73-64.33-33.29
20Q4 (6)0.81-39.55-65.82-0.7115.48-97.22-2.04-166.67-3300.0-0.44-1566.67-340.00.1-80.0-95.020.71-22.8336.540.010.0-92.8610.68-27.9324.631.4210.086.771.99145.6895.10.283.712.000035.68-71.24-80.88
20Q3 (5)1.34162.75-32.66-0.84-64.71-55.563.064271.43666.670.03-75.0108.110.50-65.520.92155.56268.00.01120.0200.014.81123.87232.441.294.8831.630.81-17.35-20.590.278.08.0000124.07199.24-20.82
20Q2 (4)0.5175.860.0-0.51-162.20.00.07119.440.00.121100.00.00-100.00.00.36111.760.0-0.0500.06.62103.980.01.2317.140.00.98-22.220.00.25-3.850.0000.041.46117.330.0
20Q1 (3)0.29-87.760.00.82327.780.0-0.36-500.00.00.01110.00.01.11-44.780.00.17-67.310.00-100.00.03.24-62.130.01.05-21.050.01.2623.530.00.264.00.0000.019.08-89.780.0
19Q4 (2)2.3719.10.0-0.3633.330.0-0.0688.890.0-0.172.970.02.0138.620.00.52108.00.00.141500.00.08.5792.240.01.3335.710.01.020.00.00.250.00.0000.0186.6119.10.0
19Q3 (1)1.990.00.0-0.540.00.0-0.540.00.0-0.370.00.01.450.00.00.250.00.0-0.010.00.04.460.00.00.980.00.01.020.00.00.250.00.000.00.0156.690.00.0

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