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)12.2-56.84-38.5027.1630.7-0.540-26.306.95-63.57-0.05023.90-59.959.51-33.918.92-18.615.9151.540.0928.5781.77-56.82
2022 (9)28.2773.33-50.08020.78-23.01-0.680-21.81019.08-5.590059.68-25.3514.3940.3910.9691.943.96.270.0740.0189.359.48
2021 (8)16.3146.54-40.7026.99428.18-1.180-24.39020.21320.170079.94216.9510.2551.635.7123.863.679.880.05-16.67172.9624.47
2020 (7)11.13464.97-20.405.11-61.461.160-9.2704.8187.89-0.62025.22124.056.76-31.794.61-16.643.346.370.06-33.33138.95517.87
2019 (6)1.97-25.1-11.06013.2666200.0-0.260-9.0902.56300.00.8011.26198.689.91117.325.53150.233.1448.820.09-10.022.49-62.21
2018 (5)2.63-34.09-1.5800.020-0.1401.05-70.00.6460.0-0.9403.7739.744.5641.612.21-17.842.111.930.1-16.6759.50-27.23
2017 (4)3.991.27-0.490-3.320-0.0603.5169.230.4-83.67-0.0402.70-85.423.2219.72.6944.622.071.470.1220.081.76-16.99
2016 (3)3.941.55-2.640-1.450-0.1301.3-28.182.45562.16-0.18018.50533.162.6911.161.8613.412.043.030.125.098.50-6.07
2015 (2)3.88-38.22-2.070-1.850-0.2201.8100.37-77.98-1.5802.92-77.582.42-25.771.64-27.431.9813.140.080.0104.86-31.7
2014 (1)6.2839.56-10.0101.7200.330-3.7301.68460.0-2.45013.03432.633.2615.192.2622.831.75-2.230.08-20.0153.5527.27
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)2.9525.535.360.02100.91100.281.32-60.36-80.09-0.1426.32-40.02.971880.0167.041.3221.1-53.8500100.015.5714.96-62.172.740.0-3.861.570.64-21.112.144.994.550.020.00.079.0921.83-12.16
24Q1 (19)2.35-41.43.98-2.281.9274.633.33-53.43-39.78-0.19-46.15-46.150.15101.84102.341.09-67.37-72.2600013.54-68.34-76.362.74101.47-6.161.5685.71-31.882.043.0392.450.02-33.330.064.92-53.86-3.2
23Q4 (18)4.0127.71-62.63-12.17-16.6828.297.15-8.868.63-0.1327.7827.78-8.16-11.93-30.773.34205.03-55.6400042.77200.32-55.531.36-43.1-47.690.84-77.89-72.821.9812.5102.040.0350.050.0140.70150.04-46.37
23Q3 (17)3.1412.14-60.95-10.43-44.26-5.897.8418.25101.54-0.18-80.0-5.88-7.29-64.56-302.76-3.18-211.19-229.270100.00-42.63-203.59-236.892.39-16.14-34.523.890.9561.021.7660.079.590.020.00.056.27-37.5-76.48
23Q2 (16)2.823.89-29.65-7.2316.6131.146.6319.8921.21-0.123.08-25.0-4.4330.8932.062.86-27.23-7.44-0.050041.15-28.178.672.85-2.4-30.321.99-13.1-33.671.13.7713.40.020.00.090.0334.25-9.74
23Q1 (15)2.26-78.94-59.06-8.6748.9132.115.5330.42-22.98-0.1327.7848.0-6.41-2.7211.593.93-47.81-34.500057.29-40.43-22.852.9212.31-27.722.29-25.89-8.761.068.169.280.020.0100.067.06-74.44-57.6
22Q4 (14)10.7333.46229.14-16.97-72.28-24.874.249.0-61.63-0.18-5.8867.86-6.24-244.7539.597.53206.117.4700096.17208.8322.272.6-28.77-17.23.0930.9373.60.980.05.380.020.0100.0262.359.64118.89
22Q3 (13)8.04102.0140.56-9.856.19-15.613.89-28.8823.49-0.17-112.5-288.89-1.8172.2435.362.46-20.39-56.9200031.14-17.77-66.793.65-10.7640.932.36-21.3363.890.981.036.520.020.0100.0239.29139.89-0.86
22Q2 (12)3.98-27.94.74-10.517.780.15.47-23.82-21.18-0.0868.038.46-6.5210.072.833.09-48.5-43.8200037.87-49.0-61.14.091.2478.63.019.52138.10.970.06.590.02100.0100.099.75-36.93-42.78
22Q1 (11)5.5269.3356.37-12.776.03-58.047.18-35.0222.53-0.2555.3656.9-7.2529.82-59.346.0-6.4131.6600074.26-5.5954.544.0428.6681.982.5141.01105.740.974.36.590.010.00.0158.1731.97-4.11
21Q4 (10)3.26-43.01-24.01-13.59-59.51-44.7311.05250.79127.84-0.56-722.22-194.74-10.33-268.93-102.556.4112.26132.2500100.078.65-16.1253.63.1421.2482.561.7823.61-4.30.931.090.00.010.00.0119.85-50.34-21.77
21Q3 (9)5.7250.5343.0-8.5218.93-184.953.15-54.61503.850.09169.23-88.75-2.858.27-377.235.713.82739.7100-100.093.76-3.68563.222.5913.142.311.4414.2926.320.921.113.580.010.00.0241.3538.4618.26
21Q2 (8)3.87.6539.71-10.51-30.07-226.46.9418.43935.82-0.1377.5982.43-6.71-47.47-1242.05.5112.36787.100100.097.35102.58620.672.293.1533.141.263.2855.560.910.013.750.010.0-50.0174.315.674.46
21Q1 (7)3.53-17.72651.06-8.0813.95-68.335.8620.8219433.33-0.58-205.26-262.5-4.5510.78-5.082.59-6.16245.330100.0100.048.05-6.16174.862.2229.0748.01.22-34.4152.50.91-2.1513.750.010.0-50.0164.957.66468.56
20Q4 (6)4.297.25177.44-9.39-214.05-208.884.85721.79-60.63-0.19-123.75-111.11-5.1-604.9540.562.76305.88173.27-0.59-380.95-127.0651.21262.21132.21.72-5.4957.81.8663.16226.320.9314.8116.250.010.0-50.0153.21-24.92138.44
20Q3 (5)4.047.06-24.67-2.997.1429.81-0.78-216.42-966.670.8208.11161.071.01302.0-3.810.689.6865.850.21800.0118.9214.144.66236.881.825.81-70.551.1440.74-69.60.811.252.530.01-50.0-50.0204.0822.375.26
20Q2 (4)2.72478.720.0-3.2232.920.00.672133.330.0-0.74-362.50.0-0.588.450.00.62-17.330.0-0.0385.00.013.51-22.740.01.7214.670.00.811.250.00.80.00.00.020.00.0166.87475.170.0
20Q1 (3)0.47108.480.0-4.8-57.890.00.03-99.760.0-0.16-77.780.0-4.3349.530.00.75-25.740.0-0.2-109.170.017.48-20.720.01.537.610.00.840.350.00.80.00.00.020.00.029.01107.280.0
19Q4 (2)-5.54-204.330.0-3.0428.640.012.3213588.890.0-0.0993.130.0-8.58-917.140.01.01146.340.02.18296.40.022.05425.490.01.09-82.360.00.57-84.80.00.81.270.00.020.00.0-398.56-442.270.0
19Q3 (1)5.310.00.0-4.260.00.00.090.00.0-1.310.00.01.050.00.00.410.00.0-1.110.00.04.200.00.06.180.00.03.750.00.00.790.00.00.020.00.0116.450.00.0

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