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
| 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) | 5.8 | 203.66 | -2.78 | 0 | -6.27 | 0 | -0.17 | 0 | 3.02 | 134.11 | 1.92 | 68.42 | 0 | 0 | 3.02 | 130.29 | -4.5 | 0 | -3.63 | 0 | 2.24 | -7.82 | 0 | 0 | 0.00 | 0 |
| 2022 (9) | 1.91 | -58.21 | -0.62 | 0 | -1.93 | 0 | 0.06 | 0 | 1.29 | -78.82 | 1.14 | 3.64 | 0 | 0 | 1.31 | -4.5 | 3.1 | 25.51 | 4.26 | 75.31 | 2.43 | -3.95 | 0 | 0 | 28.55 | -69.01 |
| 2021 (8) | 4.57 | 1071.79 | 1.52 | -77.81 | -1.72 | 0 | -0.19 | 0 | 6.09 | -15.88 | 1.1 | 13.4 | 0 | 0 | 1.37 | -0.65 | 2.47 | 0 | 2.43 | 0 | 2.53 | -6.99 | 0 | 0 | 92.14 | 0 |
| 2020 (7) | 0.39 | 0 | 6.85 | 0 | -2.96 | 0 | 0.17 | 0 | 7.24 | 0 | 0.97 | -75.32 | 0 | 0 | 1.38 | -69.87 | -3.0 | 0 | -4.23 | 0 | 2.72 | -13.1 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | -0.12 | 0 | -5.09 | 0 | -3.63 | 0 | -0.01 | 0 | -5.21 | 0 | 3.93 | -24.28 | 0 | 0 | 4.59 | -22.23 | -1.06 | 0 | -0.7 | 0 | 3.13 | -13.06 | 0 | 0 | -4.94 | 0 |
| 2018 (5) | 0.72 | -86.52 | 1.55 | -93.28 | -14.64 | 0 | -0.38 | 0 | 2.27 | -92.01 | 5.19 | 17.16 | 0 | 0 | 5.90 | 20.31 | 2.83 | 169.52 | 4.01 | 42.7 | 3.6 | -19.1 | 0.01 | -75.0 | 9.45 | -87.08 |
| 2017 (4) | 5.34 | -69.71 | 23.08 | 0 | -20.58 | 0 | -0.25 | 0 | 28.42 | 95.86 | 4.43 | -0.67 | 0 | 0 | 4.90 | 43.0 | 1.05 | -87.21 | 2.81 | -61.66 | 4.45 | -21.79 | 0.04 | -63.64 | 73.15 | -45.52 |
| 2016 (3) | 17.63 | 32.26 | -3.12 | 0 | -8.82 | 0 | 0.31 | 19.23 | 14.51 | 26.61 | 4.46 | 18.3 | 0 | 0 | 3.43 | 16.44 | 8.21 | 22.9 | 7.33 | 8.59 | 5.69 | -21.52 | 0.11 | 0.0 | 134.27 | 42.13 |
| 2015 (2) | 13.33 | -3.62 | -1.87 | 0 | -9.14 | 0 | 0.26 | 0 | 11.46 | -8.76 | 3.77 | -5.99 | 0 | 0 | 2.94 | -2.99 | 6.68 | 126.44 | 6.75 | -3.71 | 7.25 | -5.84 | 0.11 | 0.0 | 94.47 | 1.23 |
| 2014 (1) | 13.83 | 77.08 | -1.27 | 0 | -9.84 | 0 | -0.44 | 0 | 12.56 | 0 | 4.01 | -15.93 | 0 | 0 | 3.03 | -11.7 | 2.95 | -60.3 | 7.01 | -12.05 | 7.7 | 6.94 | 0.11 | 0.0 | 93.32 | 82.58 |
| 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) | 1.25 | 235.87 | -62.57 | 3.25 | 3711.11 | 482.35 | -0.15 | 75.0 | 96.34 | -0.3 | -600.0 | -172.73 | 4.5 | 545.54 | 80.72 | 0.08 | 0.0 | 33.33 | 0 | 0 | 0 | 0.49 | 0.0 | 33.33 | 0.91 | 213.79 | 185.85 | 0.86 | 34.38 | 1533.33 | 0.53 | 0.0 | -5.36 | 0 | 0 | 0 | 89.93 | 214.37 | -86.54 |
| 24Q2 (19) | -0.92 | -195.83 | 13.21 | -0.09 | -107.2 | -121.95 | -0.6 | -186.96 | -650.0 | 0.06 | 127.27 | 100.0 | -1.01 | -145.7 | -55.38 | 0.08 | -33.33 | -68.0 | 0 | 0 | 0 | 0.49 | -31.17 | -65.69 | 0.29 | 307.14 | 142.03 | 0.64 | 120.69 | 356.0 | 0.53 | 0.0 | -5.36 | 0 | 0 | 0 | -78.63 | -167.17 | 77.0 |
| 24Q1 (18) | 0.96 | -29.41 | -55.56 | 1.25 | -39.02 | 128.54 | 0.69 | 131.8 | 762.5 | -0.22 | -650.0 | -83.33 | 2.21 | -35.19 | 199.55 | 0.12 | -60.0 | -90.77 | 0 | 0 | 0 | 0.71 | -65.03 | -91.76 | -0.14 | 56.25 | 94.24 | 0.29 | 124.58 | 113.62 | 0.53 | -5.36 | -5.36 | 0 | 0 | 0 | 117.07 | 0 | 0 |
| 23Q4 (17) | 1.36 | -59.28 | -74.77 | 2.05 | 341.18 | 430.65 | -2.17 | 47.07 | -10.15 | 0.04 | 136.36 | -71.43 | 3.41 | 36.95 | -28.51 | 0.3 | 400.0 | 42.86 | 0 | 0 | 0 | 2.04 | 453.97 | 78.55 | -0.32 | 69.81 | -346.15 | -1.18 | -1866.67 | -195.0 | 0.56 | 0.0 | -5.08 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (16) | 3.34 | 415.09 | 1291.67 | -0.85 | -307.32 | -454.17 | -4.1 | -5025.0 | 52.05 | -0.11 | -466.67 | -83.33 | 2.49 | 483.08 | 418.75 | 0.06 | -76.0 | -70.0 | 0 | 0 | 0 | 0.37 | -74.26 | -55.68 | -1.06 | -53.62 | -265.62 | -0.06 | 76.0 | -105.36 | 0.56 | 0.0 | -8.2 | 0 | 0 | 0 | 668.00 | 295.36 | 4715.17 |
| 23Q2 (15) | -1.06 | -149.07 | 7.83 | 0.41 | 109.36 | 1266.67 | -0.08 | -200.0 | -101.08 | 0.03 | 125.0 | 200.0 | -0.65 | 70.72 | 41.96 | 0.25 | -80.77 | -13.79 | 0 | 0 | 0 | 1.43 | -83.47 | 21.67 | -0.69 | 71.6 | -143.12 | -0.25 | 88.26 | -114.79 | 0.56 | 0.0 | -9.68 | 0 | 0 | 0 | -341.94 | 0 | -586.84 |
| 23Q1 (14) | 2.16 | -59.93 | 184.05 | -4.38 | -606.45 | -1464.29 | 0.08 | 104.06 | -93.22 | -0.12 | -185.71 | -200.0 | -2.22 | -146.54 | 22.11 | 1.3 | 519.05 | 188.89 | 0 | 0 | 0 | 8.64 | 657.76 | 278.97 | -2.43 | -1969.23 | -428.38 | -2.13 | -432.5 | -214.52 | 0.56 | -5.08 | -6.67 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q4 (13) | 5.39 | 2145.83 | 845.61 | -0.62 | -358.33 | 0.0 | -1.97 | 76.96 | -347.73 | 0.14 | 333.33 | 300.0 | 4.77 | 893.75 | 9640.0 | 0.21 | 5.0 | -55.32 | 0 | 0 | 0 | 1.14 | 37.51 | -49.2 | 0.13 | -79.69 | -87.38 | -0.4 | -135.71 | -152.63 | 0.59 | -3.28 | 1.72 | 0 | 0 | 0 | 2836.84 | 20348.9 | 6569.07 |
| 22Q3 (12) | 0.24 | 120.87 | -84.81 | 0.24 | 700.0 | -20.0 | -8.55 | -215.38 | -755.0 | -0.06 | -700.0 | -200.0 | 0.48 | 142.86 | -74.47 | 0.2 | -31.03 | -20.0 | 0 | 0 | 0 | 0.83 | -29.35 | -22.79 | 0.64 | -60.0 | -23.81 | 1.12 | -33.73 | 24.44 | 0.61 | -1.61 | -3.17 | 0 | 0 | 0 | 13.87 | 127.87 | -86.57 |
| 22Q2 (11) | -1.15 | 55.25 | 53.82 | 0.03 | 110.71 | -97.3 | 7.41 | 527.97 | 12250.0 | 0.01 | 125.0 | 104.55 | -1.12 | 60.7 | 18.84 | 0.29 | -35.56 | 20.83 | 0 | 0 | 0 | 1.17 | -48.52 | -9.25 | 1.6 | 116.22 | 3100.0 | 1.69 | -9.14 | 1590.0 | 0.62 | 3.33 | -7.46 | 0 | 0 | 0 | -49.78 | 52.35 | 84.61 |
| 22Q1 (10) | -2.57 | -550.88 | -152.34 | -0.28 | 54.84 | -138.36 | 1.18 | 368.18 | 447.06 | -0.04 | 42.86 | -200.0 | -2.85 | -5600.0 | -150.53 | 0.45 | -4.26 | 200.0 | 0 | 0 | 0 | 2.28 | 1.57 | 164.27 | 0.74 | -28.16 | 34.55 | 1.86 | 144.74 | 181.82 | 0.6 | 3.45 | -6.25 | 0 | 0 | 0 | -104.47 | -345.6 | -127.66 |
| 21Q4 (9) | 0.57 | -63.92 | -78.16 | -0.62 | -306.67 | -189.86 | -0.44 | 56.0 | -41.94 | -0.07 | -216.67 | -200.0 | -0.05 | -102.66 | -101.52 | 0.47 | 88.0 | 95.83 | 0 | 0 | 0 | 2.25 | 109.02 | 86.2 | 1.03 | 22.62 | 114.58 | 0.76 | -15.56 | 1800.0 | 0.58 | -7.94 | -7.94 | 0 | 0 | 0 | 42.54 | -58.81 | -89.08 |
| 21Q3 (8) | 1.58 | 163.45 | 68.09 | 0.3 | -72.97 | -62.5 | -1.0 | -1766.67 | 74.23 | 0.06 | 127.27 | 142.86 | 1.88 | 236.23 | 8.05 | 0.25 | 4.17 | 19.05 | 0 | 0 | 0 | 1.07 | -16.96 | 5.85 | 0.84 | 1580.0 | 394.12 | 0.9 | 800.0 | 319.51 | 0.63 | -5.97 | -10.0 | 0 | 0 | 0 | 103.27 | 131.93 | -68.14 |
| 21Q2 (7) | -2.49 | -150.71 | -77.86 | 1.11 | 52.05 | -68.38 | 0.06 | 117.65 | -97.35 | -0.22 | -650.0 | -257.14 | -1.38 | -124.47 | -165.4 | 0.24 | 60.0 | 242.86 | 0 | 0 | 0 | 1.29 | 49.91 | 100.91 | 0.05 | -90.91 | 101.97 | 0.1 | -84.85 | 106.54 | 0.67 | 4.69 | 3.08 | 0 | 0 | 0 | -323.38 | -185.62 | 0 |
| 21Q1 (6) | 4.91 | 88.12 | 378.98 | 0.73 | 5.8 | -60.75 | -0.34 | -9.68 | 67.31 | 0.04 | -42.86 | -60.0 | 5.64 | 70.91 | 5540.0 | 0.15 | -37.5 | -67.39 | 0 | 0 | 0 | 0.86 | -28.44 | -64.84 | 0.55 | 14.58 | 149.55 | 0.66 | 1550.0 | 128.33 | 0.64 | 1.59 | -14.67 | 0 | 0 | 0 | 377.69 | -3.04 | 0 |
| 20Q4 (5) | 2.61 | 177.66 | 625.0 | 0.69 | -13.75 | 118.11 | -0.31 | 92.01 | -129.25 | 0.07 | 150.0 | 146.67 | 3.3 | 89.66 | 195.65 | 0.24 | 14.29 | -71.08 | 0 | 0 | 0 | 1.21 | 18.82 | -70.08 | 0.48 | 182.35 | 245.45 | 0.04 | 109.76 | 107.55 | 0.63 | -10.0 | -26.74 | 0 | 0 | 0 | 389.55 | 20.18 | 257.09 |
| 20Q3 (4) | 0.94 | 167.14 | 0.0 | 0.8 | -77.21 | 0.0 | -3.88 | -271.68 | 0.0 | -0.14 | -200.0 | 0.0 | 1.74 | -17.54 | 0.0 | 0.21 | 200.0 | 0.0 | 0 | 0 | 0.0 | 1.01 | 57.61 | 0.0 | 0.17 | 106.69 | 0.0 | -0.41 | 73.2 | 0.0 | 0.7 | 7.69 | 0.0 | 0 | 0 | 0.0 | 324.14 | 0 | 0.0 |
| 20Q2 (3) | -1.4 | 20.45 | 0.0 | 3.51 | 88.71 | 0.0 | 2.26 | 317.31 | 0.0 | 0.14 | 40.0 | 0.0 | 2.11 | 2010.0 | 0.0 | 0.07 | -84.78 | 0.0 | 0 | 0 | 0.0 | 0.64 | -73.77 | 0.0 | -2.54 | -128.83 | 0.0 | -1.53 | 34.33 | 0.0 | 0.65 | -13.33 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -1.76 | -588.89 | 0.0 | 1.86 | 148.82 | 0.0 | -1.04 | -198.11 | 0.0 | 0.1 | 166.67 | 0.0 | 0.1 | 102.9 | 0.0 | 0.46 | -44.58 | 0.0 | 0 | 0 | 0.0 | 2.45 | -39.11 | 0.0 | -1.11 | -236.36 | 0.0 | -2.33 | -339.62 | 0.0 | 0.75 | -12.79 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 0.36 | 0.0 | 0.0 | -3.81 | 0.0 | 0.0 | 1.06 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | -3.45 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.03 | 0.0 | 0.0 | -0.33 | 0.0 | 0.0 | -0.53 | 0.0 | 0.0 | 0.86 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 109.09 | 0.0 | 0.0 |
