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) | 3.61 | 0 | 2.61 | -56.13 | -7.05 | 0 | -0.34 | 0 | 6.22 | 127.84 | 0.23 | -39.47 | -0.01 | 0 | 0.74 | -15.93 | 14.17 | -38.76 | 5.67 | -44.08 | 1.99 | 11.8 | 0 | 0 | 47.13 | 0 |
| 2022 (9) | -3.22 | 0 | 5.95 | 0 | -3.7 | 0 | 0.06 | 0 | 2.73 | 0 | 0.38 | -13.64 | -1.21 | 0 | 0.88 | -17.4 | 23.14 | 601.21 | 10.14 | 404.48 | 1.78 | 4.09 | 0.02 | -50.0 | -26.97 | 0 |
| 2021 (8) | 7.89 | 0 | -9.17 | 0 | 1.48 | 0 | -0.09 | 0 | -1.28 | 0 | 0.44 | -61.06 | -8.4 | 0 | 1.06 | -74.58 | 3.3 | 0 | 2.01 | -68.79 | 1.71 | 19.58 | 0.04 | 100.0 | 209.84 | 0 |
| 2020 (7) | -3.24 | 0 | 11.09 | 0 | -8.19 | 0 | -0.97 | 0 | 7.85 | 0 | 1.13 | -4.24 | -0.08 | 0 | 4.17 | 44.02 | -0.17 | 0 | 6.44 | 180.0 | 1.43 | -10.62 | 0.02 | -60.0 | -41.06 | 0 |
| 2019 (6) | 0.59 | -80.91 | -12.02 | 0 | 13.02 | -44.92 | -0.33 | 0 | -11.43 | 0 | 1.18 | -42.72 | -3.84 | 0 | 2.90 | -20.54 | 3.19 | -22.57 | 2.3 | -53.54 | 1.6 | -4.19 | 0.05 | 25.0 | 14.94 | -67.81 |
| 2018 (5) | 3.09 | -32.39 | -29.94 | 0 | 23.64 | 124.29 | 0.06 | 0 | -26.85 | 0 | 2.06 | -66.67 | -0.03 | 0 | 3.65 | -70.16 | 4.12 | 81.5 | 4.95 | -18.18 | 1.67 | -14.8 | 0.04 | -78.95 | 46.40 | -16.75 |
| 2017 (4) | 4.57 | 6.78 | -11.42 | 0 | 10.54 | 0 | -0.22 | 0 | -6.85 | 0 | 6.18 | 557.45 | 0 | 0 | 12.22 | 495.81 | 2.27 | 1791.67 | 6.05 | 776.81 | 1.96 | -4.39 | 0.19 | -5.0 | 55.73 | -61.72 |
| 2016 (3) | 4.28 | 0 | -0.17 | 0 | -3.88 | 0 | 0.06 | 0 | 4.11 | 63.1 | 0.94 | -47.19 | -0.34 | 0 | 2.05 | -48.77 | 0.12 | 100.0 | 0.69 | -84.63 | 2.05 | -1.91 | 0.2 | 122.22 | 145.58 | 0 |
| 2015 (2) | -1.02 | 0 | 3.54 | 0 | -1.51 | 0 | -3.94 | 0 | 2.52 | 137.74 | 1.78 | 18.67 | -0.29 | 0 | 4.00 | 17.95 | 0.06 | -95.31 | 4.49 | 410.23 | 2.09 | 38.41 | 0.09 | -68.97 | -15.29 | 0 |
| 2014 (1) | 1.47 | 0 | -0.41 | 0 | -0.45 | 0 | -0.42 | 0 | 1.06 | -42.7 | 1.5 | 47.06 | -0.27 | 0 | 3.40 | 47.03 | 1.28 | 0 | 0.88 | -51.65 | 1.51 | 27.97 | 0.29 | -25.64 | 54.85 | 0 |
| 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) | 2.29 | 204.09 | 15.66 | 6.69 | 146.86 | 17.37 | -5.73 | 44.31 | 23.4 | 0.21 | 133.33 | -12.5 | 8.98 | 1660.78 | 16.93 | 0.2 | 185.71 | 0 | 0 | 0 | -100.0 | 2.15 | 130.17 | 0 | 3.78 | 800.0 | 1543.48 | 1.56 | 183.64 | 188.89 | 0.47 | -6.0 | -2.08 | 0 | 0 | 0 | 112.81 | 153.84 | -41.89 |
| 24Q2 (19) | -2.2 | -340.0 | -12.82 | 2.71 | -83.05 | 4616.67 | -10.29 | -279.7 | -2881.08 | 0.09 | 124.32 | 12.5 | 0.51 | -96.71 | 125.37 | 0.07 | 40.0 | 600.0 | 0 | 100.0 | 100.0 | 0.93 | 63.52 | 577.6 | 0.42 | 100.0 | 2200.0 | 0.55 | 816.67 | 230.95 | 0.5 | -1.96 | -1.96 | 0 | 0 | 0 | -209.52 | -138.86 | 90.33 |
| 24Q1 (18) | -0.5 | -118.05 | -162.5 | 15.99 | 2217.39 | 529.84 | -2.71 | 8.75 | -189.44 | -0.37 | 35.09 | -311.11 | 15.49 | 347.69 | 630.48 | 0.05 | 150.0 | -73.68 | -0.01 | 90.91 | 0 | 0.57 | 137.44 | -78.37 | 0.21 | -98.51 | 362.5 | 0.06 | -98.87 | -75.0 | 0.51 | 6.25 | 0.0 | 0 | 0 | 0 | -87.72 | -283.04 | -182.24 |
| 23Q4 (17) | 2.77 | 39.9 | 24.77 | 0.69 | -87.89 | 156.56 | -2.97 | 60.29 | -106.25 | -0.57 | -337.5 | -371.43 | 3.46 | -54.95 | 246.0 | 0.02 | 0 | -50.0 | -0.11 | -173.33 | -100.69 | 0.24 | 0 | -43.75 | 14.05 | 6008.7 | -31.83 | 5.3 | 881.48 | 4718.18 | 0.48 | 0.0 | -4.0 | 0 | 0 | 100.0 | 47.92 | -75.31 | -87.26 |
| 23Q3 (16) | 1.98 | 201.54 | 36.55 | 5.7 | 9600.0 | 175.7 | -7.48 | -2121.62 | -805.66 | 0.24 | 200.0 | 442.86 | 7.68 | 482.09 | 226.32 | 0 | -100.0 | -100.0 | 0.15 | 350.0 | 102.09 | -0.00 | -100.0 | -100.0 | 0.23 | 1250.0 | -56.6 | 0.54 | 228.57 | 54.29 | 0.48 | -5.88 | 4.35 | 0 | 0 | -100.0 | 194.12 | 108.96 | 9.78 |
| 23Q2 (15) | -1.95 | -343.75 | 61.46 | -0.06 | 98.39 | 98.93 | 0.37 | -87.79 | 428.57 | 0.08 | 188.89 | 166.67 | -2.01 | 31.16 | 81.14 | 0.01 | -94.74 | -94.44 | -0.06 | 0 | 98.85 | 0.14 | -94.78 | -90.99 | -0.02 | 75.0 | -101.63 | -0.42 | -275.0 | -940.0 | 0.51 | 0.0 | 21.43 | 0 | 0 | -100.0 | -2166.67 | -2131.25 | -105.53 |
| 23Q1 (14) | 0.8 | -63.96 | 162.02 | -3.72 | -204.92 | -118.84 | 3.03 | 310.42 | 189.38 | -0.09 | -142.86 | 10.0 | -2.92 | -392.0 | -115.82 | 0.19 | 375.0 | 280.0 | 0 | -100.0 | 100.0 | 2.64 | 517.5 | 534.92 | -0.08 | -100.39 | -110.26 | 0.24 | 118.18 | -97.51 | 0.51 | 2.0 | 27.5 | 0 | 100.0 | -100.0 | 106.67 | -71.65 | 930.18 |
| 22Q4 (13) | 2.22 | 53.1 | -20.14 | -1.22 | 83.8 | 48.74 | -1.44 | -235.85 | -361.82 | 0.21 | 400.0 | 2200.0 | 1.0 | 116.45 | 150.0 | 0.04 | -63.64 | -69.23 | 15.88 | 321.48 | 11242.86 | 0.43 | -60.37 | -65.15 | 20.61 | 3788.68 | 2542.31 | 0.11 | -68.57 | 200.0 | 0.5 | 8.7 | 11.11 | -0.02 | -300.0 | -300.0 | 376.27 | 112.79 | -52.63 |
| 22Q3 (12) | 1.45 | 128.66 | 88.31 | -7.53 | -34.46 | -653.0 | 1.06 | 1414.29 | 2020.0 | -0.07 | -333.33 | -600.0 | -6.08 | 42.96 | -2543.48 | 0.11 | -38.89 | 0.0 | -7.17 | -36.83 | -617.0 | 1.08 | -29.48 | 1.18 | 0.53 | -56.91 | -40.45 | 0.35 | 600.0 | 9.38 | 0.46 | 9.52 | 6.98 | 0.01 | 0.0 | 0.0 | 176.83 | 116.77 | 74.53 |
| 22Q2 (11) | -5.06 | -292.25 | -305.69 | -5.6 | -128.35 | 16.42 | 0.07 | 102.06 | -97.91 | 0.03 | 130.0 | 118.75 | -10.66 | -157.75 | -151.42 | 0.18 | 260.0 | 100.0 | -5.24 | -11.73 | 22.26 | 1.53 | 267.95 | 87.43 | 1.23 | 57.69 | 20.59 | 0.05 | -99.48 | -95.45 | 0.42 | 5.0 | 0.0 | 0.01 | 0.0 | 0.0 | -1054.17 | -8104.52 | -755.64 |
| 22Q1 (10) | -1.29 | -146.4 | -168.62 | 19.75 | 929.83 | 2046.74 | -3.39 | -716.36 | -37.25 | -0.1 | -900.0 | -225.0 | 18.46 | 4515.0 | 559.29 | 0.05 | -61.54 | -58.33 | -4.69 | -3450.0 | -486.25 | 0.42 | -66.11 | -67.06 | 0.78 | 0.0 | 27.87 | 9.63 | 8854.55 | 1295.65 | 0.4 | -11.11 | -2.44 | 0.01 | 0.0 | 0 | -12.85 | -101.62 | -107.52 |
| 21Q4 (9) | 2.78 | 261.04 | 531.82 | -2.38 | -138.0 | 72.42 | 0.55 | 1000.0 | -94.61 | -0.01 | 0.0 | -114.29 | 0.4 | 273.91 | 104.88 | 0.13 | 18.18 | -68.29 | 0.14 | 114.0 | 7.69 | 1.23 | 15.06 | -74.22 | 0.78 | -12.36 | 47.17 | -0.11 | -134.38 | 71.05 | 0.45 | 4.65 | 15.38 | 0.01 | 0.0 | 0 | 794.29 | 683.97 | -81.95 |
| 21Q3 (8) | 0.77 | -68.7 | 122.65 | -1.0 | 85.07 | -142.19 | 0.05 | -98.51 | -87.8 | -0.01 | 93.75 | -200.0 | -0.23 | 94.58 | 77.67 | 0.11 | 22.22 | -35.29 | -1.0 | 85.16 | -1766.67 | 1.07 | 30.63 | -64.57 | 0.89 | -12.75 | 545.0 | 0.32 | -70.91 | -81.92 | 0.43 | 2.38 | 16.22 | 0.01 | 0.0 | 0 | 101.32 | -36.99 | 163.77 |
| 21Q2 (7) | 2.46 | 30.85 | 583.33 | -6.7 | -828.26 | -126.84 | 3.35 | 235.63 | 113.41 | -0.16 | -300.0 | 70.37 | -4.24 | -251.43 | -116.75 | 0.09 | -25.0 | -62.5 | -6.74 | -742.5 | -5084.62 | 0.82 | -35.34 | -84.73 | 1.02 | 67.21 | -85.49 | 1.1 | 59.42 | -79.93 | 0.42 | 2.44 | 16.67 | 0.01 | 0 | 0 | 160.78 | -5.92 | 2508.28 |
| 21Q1 (6) | 1.88 | 327.27 | 389.23 | 0.92 | 110.66 | 112.11 | -2.47 | -124.19 | -140.03 | 0.08 | 14.29 | 115.69 | 2.8 | 134.19 | 133.94 | 0.12 | -70.73 | -61.29 | -0.8 | -715.38 | -515.38 | 1.26 | -73.47 | -66.17 | 0.61 | 15.09 | 84.85 | 0.69 | 281.58 | 256.82 | 0.41 | 5.13 | 32.26 | 0 | 0 | -100.0 | 170.91 | -96.12 | 0 |
| 20Q4 (5) | 0.44 | 112.94 | 123.04 | -8.63 | -464.14 | -20.87 | 10.21 | 2390.24 | 21.26 | 0.07 | 600.0 | 114.0 | -8.19 | -695.15 | 9.5 | 0.41 | 141.18 | 109.51 | 0.13 | 116.67 | 103.51 | 4.76 | 58.08 | 102.59 | 0.53 | 365.0 | 17.78 | -0.38 | -121.47 | 26.92 | 0.39 | 5.41 | 14.71 | 0 | 0 | -100.0 | 4400.00 | 2869.41 | 0 |
| 20Q3 (4) | -3.4 | -1044.44 | 0.0 | 2.37 | -90.5 | 0.0 | 0.41 | 101.64 | 0.0 | 0.01 | 101.85 | 0.0 | -1.03 | -104.07 | 0.0 | 0.17 | -29.17 | 0.0 | 0.06 | 146.15 | 0.0 | 3.01 | -43.71 | 0.0 | -0.2 | -102.84 | 0.0 | 1.77 | -67.7 | 0.0 | 0.37 | 2.78 | 0.0 | 0 | 0 | 0.0 | -158.88 | -2677.36 | 0.0 |
| 20Q2 (3) | 0.36 | 155.38 | 0.0 | 24.96 | 428.42 | 0.0 | -24.99 | -505.02 | 0.0 | -0.54 | -5.88 | 0.0 | 25.32 | 406.91 | 0.0 | 0.24 | -22.58 | 0.0 | -0.13 | 0.0 | 0.0 | 5.35 | 43.29 | 0.0 | 7.03 | 2030.3 | 0.0 | 5.48 | 1345.45 | 0.0 | 0.36 | 16.13 | 0.0 | 0 | -100.0 | 0.0 | 6.16 | 0 | 0.0 |
| 20Q1 (2) | -0.65 | 65.97 | 0.0 | -7.6 | -6.44 | 0.0 | 6.17 | -26.72 | 0.0 | -0.51 | -2.0 | 0.0 | -8.25 | 8.84 | 0.0 | 0.31 | 107.19 | 0.0 | -0.13 | 96.49 | 0.0 | 3.73 | 102.03 | 0.0 | 0.33 | -26.67 | 0.0 | -0.44 | 15.38 | 0.0 | 0.31 | -8.82 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -1.91 | 0.0 | 0.0 | -7.14 | 0.0 | 0.0 | 8.42 | 0.0 | 0.0 | -0.5 | 0.0 | 0.0 | -9.05 | 0.0 | 0.0 | -4.31 | 0.0 | 0.0 | -3.7 | 0.0 | 0.0 | -183.40 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | -0.52 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
