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) | 4.77 | -7.74 | -5.64 | 0 | 1.12 | 0 | 0.2 | 300.0 | -0.87 | 0 | 5.03 | 296.06 | -0.1 | 0 | 21.64 | 341.57 | 3.17 | -19.75 | 2.67 | -27.84 | 0.83 | 7.79 | 0.03 | 0.0 | 135.13 | 17.62 |
| 2022 (9) | 5.17 | 221.12 | -4.74 | 0 | -1.88 | 0 | 0.05 | 66.67 | 0.43 | -49.41 | 1.27 | 92.42 | -0.21 | 0 | 4.90 | 112.33 | 3.95 | 13.18 | 3.7 | 34.06 | 0.77 | -9.41 | 0.03 | 0.0 | 114.89 | 159.75 |
| 2021 (8) | 1.61 | 2200.0 | -0.76 | 0 | -0.46 | 0 | 0.03 | -25.0 | 0.85 | 183.33 | 0.66 | -5.71 | -0.01 | 0 | 2.31 | -25.67 | 3.49 | 71.92 | 2.76 | 81.58 | 0.85 | -1.16 | 0.03 | 200.0 | 44.23 | 1410.16 |
| 2020 (7) | 0.07 | -96.07 | 0.23 | 0 | 2.91 | 28.76 | 0.04 | 0 | 0.3 | 0 | 0.7 | -9.09 | -0.16 | 0 | 3.11 | -26.72 | 2.03 | 18.02 | 1.52 | 9.35 | 0.86 | 26.47 | 0.01 | 0.0 | 2.93 | -96.58 |
| 2019 (6) | 1.78 | 182.54 | -3.13 | 0 | 2.26 | 0 | 0 | 0 | -1.35 | 0 | 0.77 | 220.83 | -0.69 | 0 | 4.24 | 147.2 | 1.72 | 79.17 | 1.39 | 47.87 | 0.68 | 19.3 | 0.01 | 0 | 85.58 | 105.11 |
| 2018 (5) | 0.63 | 0 | -0.24 | 0 | -0.65 | 0 | 0.02 | 0 | 0.39 | 0 | 0.24 | -51.02 | -0.03 | 0 | 1.71 | -61.97 | 0.96 | 540.0 | 0.94 | 147.37 | 0.57 | -10.94 | 0 | 0 | 41.72 | 0 |
| 2017 (4) | -0.02 | 0 | -0.15 | 0 | 0.5 | 0 | -0.03 | 0 | -0.17 | 0 | 0.49 | -40.24 | 0.01 | 0 | 4.51 | -38.54 | 0.15 | -76.19 | 0.38 | -57.3 | 0.64 | 10.34 | 0 | 0 | -1.96 | 0 |
| 2016 (3) | 1.68 | 118.18 | -0.48 | 0 | -1.34 | 0 | -0.01 | 0 | 1.2 | 0 | 0.82 | -41.43 | -0.07 | 0 | 7.33 | -39.49 | 0.63 | 26.0 | 0.89 | 64.81 | 0.58 | 7.41 | 0 | 0 | 114.29 | 60.3 |
| 2015 (2) | 0.77 | -36.89 | -1.35 | 0 | 0.17 | -34.62 | -0.03 | 0 | -0.58 | 0 | 1.4 | -4.11 | 0.1 | 0 | 12.12 | -15.48 | 0.5 | 13.64 | 0.54 | 20.0 | 0.54 | 31.71 | 0 | 0 | 71.30 | -49.74 |
| 2014 (1) | 1.22 | -28.65 | -1.56 | 0 | 0.26 | 0 | -0.08 | 0 | -0.34 | 0 | 1.46 | 247.62 | -0.11 | 0 | 14.34 | 289.62 | 0.44 | -51.65 | 0.45 | -42.31 | 0.41 | -4.65 | 0 | 0 | 141.86 | 0.38 |
| 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) | 1.03 | 145.24 | -48.24 | 0.33 | -60.24 | 114.29 | 1.49 | 1031.25 | 964.29 | 0.1 | 66.67 | 600.0 | 1.36 | 8.8 | 525.0 | 0.23 | -46.51 | -91.12 | -0.2 | -900.0 | -146.51 | 3.87 | -45.61 | -92.42 | 0.61 | -12.86 | -20.78 | 0.36 | -37.93 | -53.25 | 0.29 | 0.0 | 38.1 | 0.01 | 0.0 | 0.0 | 156.06 | 226.98 | -22.36 |
| 24Q2 (19) | 0.42 | -55.79 | -60.75 | 0.83 | 218.57 | 140.89 | -0.16 | 90.86 | 42.86 | 0.06 | 185.71 | 220.0 | 1.25 | 400.0 | 230.21 | 0.43 | -29.51 | -64.46 | -0.02 | 0 | 90.91 | 7.11 | -32.3 | -69.63 | 0.7 | 18.64 | 34.62 | 0.58 | -23.68 | 3.57 | 0.29 | 3.57 | 45.0 | 0.01 | 0.0 | 0.0 | 47.73 | -47.25 | -65.65 |
| 24Q1 (18) | 0.95 | 763.64 | -40.62 | -0.7 | -22.81 | 5.41 | -1.75 | -166.54 | -27.74 | -0.07 | -125.93 | -800.0 | 0.25 | 154.35 | -70.93 | 0.61 | -35.11 | 110.34 | 0 | 100.0 | 100.0 | 10.50 | -30.08 | 143.65 | 0.59 | -31.4 | -42.72 | 0.76 | 58.33 | -11.63 | 0.28 | 27.27 | 40.0 | 0.01 | 0.0 | 0.0 | 90.48 | 483.98 | -39.49 |
| 23Q4 (17) | 0.11 | -94.47 | -96.04 | -0.57 | 75.32 | 85.12 | 2.63 | 1778.57 | 3022.22 | 0.27 | 1450.0 | -6.9 | -0.46 | -43.75 | 56.19 | 0.94 | -63.71 | 64.91 | -0.01 | -102.33 | 90.91 | 15.02 | -70.55 | 79.93 | 0.86 | 11.69 | -18.87 | 0.48 | -37.66 | -40.74 | 0.22 | 4.76 | 10.0 | 0.01 | 0.0 | 0.0 | 15.49 | -92.29 | -94.32 |
| 23Q3 (16) | 1.99 | 85.98 | 1909.09 | -2.31 | -13.79 | -1550.0 | 0.14 | 150.0 | 132.56 | -0.02 | 60.0 | 90.48 | -0.32 | 66.67 | -28.0 | 2.59 | 114.05 | 2254.55 | 0.43 | 295.45 | 1533.33 | 50.98 | 117.84 | 2880.26 | 0.77 | 48.08 | -30.0 | 0.77 | 37.5 | -32.46 | 0.21 | 5.0 | 10.53 | 0.01 | 0.0 | 0.0 | 201.01 | 44.65 | 2548.67 |
| 23Q2 (15) | 1.07 | -33.12 | -32.7 | -2.03 | -174.32 | -244.07 | -0.28 | 79.56 | 92.78 | -0.05 | -600.0 | -162.5 | -0.96 | -211.63 | -196.0 | 1.21 | 317.24 | 163.04 | -0.22 | 24.14 | 0 | 23.40 | 443.14 | 212.4 | 0.52 | -49.51 | -45.26 | 0.56 | -34.88 | -39.78 | 0.2 | 0.0 | 5.26 | 0.01 | 0.0 | 0.0 | 138.96 | -7.07 | -1.24 |
| 23Q1 (14) | 1.6 | -42.45 | 75.82 | -0.74 | 80.68 | -335.29 | -1.37 | -1422.22 | -154.37 | 0.01 | -96.55 | 110.0 | 0.86 | 181.9 | 16.22 | 0.29 | -49.12 | 123.08 | -0.29 | -163.64 | -383.33 | 4.31 | -48.37 | 115.78 | 1.03 | -2.83 | 24.1 | 0.86 | 6.17 | 4.88 | 0.2 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 149.53 | -45.14 | 69.25 |
| 22Q4 (13) | 2.78 | 2627.27 | 219.54 | -3.83 | -2635.71 | -3091.67 | -0.09 | 79.07 | 79.07 | 0.29 | 238.1 | 866.67 | -1.05 | -320.0 | -240.0 | 0.57 | 418.18 | 1040.0 | -0.11 | -266.67 | 0 | 8.35 | 387.83 | 1143.48 | 1.06 | -3.64 | 11.58 | 0.81 | -28.95 | 0.0 | 0.2 | 5.26 | -4.76 | 0.01 | 0.0 | 0.0 | 272.55 | 3420.14 | 222.67 |
| 22Q3 (12) | -0.11 | -106.92 | -200.0 | -0.14 | 76.27 | 54.84 | -0.43 | 88.92 | -7.5 | -0.21 | -362.5 | -2000.0 | -0.25 | -125.0 | -25.0 | 0.11 | -76.09 | -64.52 | -0.03 | 0 | -400.0 | 1.71 | -77.17 | -63.41 | 1.1 | 15.79 | 8.91 | 1.14 | 22.58 | 37.35 | 0.19 | 0.0 | -9.52 | 0.01 | 0.0 | 0.0 | -8.21 | -105.83 | -178.36 |
| 22Q2 (11) | 1.59 | 74.73 | 48.6 | -0.59 | -247.06 | -293.33 | -3.88 | -253.97 | -525.81 | 0.08 | 180.0 | 60.0 | 1.0 | 35.14 | 8.7 | 0.46 | 253.85 | 228.57 | 0 | 100.0 | 100.0 | 7.49 | 275.17 | 279.41 | 0.95 | 14.46 | 18.75 | 0.93 | 13.41 | 57.63 | 0.19 | -5.0 | -9.52 | 0.01 | 0.0 | 0.0 | 140.71 | 59.26 | 6.52 |
| 22Q1 (10) | 0.91 | 4.6 | 306.82 | -0.17 | -41.67 | 5.56 | 2.52 | 686.05 | 154.55 | -0.1 | -433.33 | -150.0 | 0.74 | -1.33 | 219.35 | 0.13 | 160.0 | -13.33 | -0.06 | 0 | -500.0 | 2.00 | 197.54 | -1.22 | 0.83 | -12.63 | 13.7 | 0.82 | 1.23 | 51.85 | 0.2 | -4.76 | -9.09 | 0.01 | 0.0 | 0.0 | 88.35 | 4.6 | 254.61 |
| 21Q4 (9) | 0.87 | 690.91 | 214.47 | -0.12 | 61.29 | 76.47 | -0.43 | -7.5 | -139.81 | 0.03 | 400.0 | 0 | 0.75 | 475.0 | 159.06 | 0.05 | -83.87 | -90.0 | 0 | -100.0 | -100.0 | 0.67 | -85.65 | -90.7 | 0.95 | -5.94 | 46.15 | 0.81 | -2.41 | 84.09 | 0.21 | 0.0 | -8.7 | 0.01 | 0.0 | 0 | 84.47 | 706.27 | 174.46 |
| 21Q3 (8) | 0.11 | -89.72 | 136.67 | -0.31 | -106.67 | -130.69 | -0.4 | 35.48 | -129.63 | -0.01 | -120.0 | -120.0 | -0.2 | -121.74 | -128.17 | 0.31 | 121.43 | 933.33 | 0.01 | 200.0 | 107.14 | 4.68 | 136.79 | 825.79 | 1.01 | 26.25 | 77.19 | 0.83 | 40.68 | 107.5 | 0.21 | 0.0 | -4.55 | 0.01 | 0.0 | 0 | 10.48 | -92.07 | 121.65 |
| 21Q2 (7) | 1.07 | 343.18 | 7.0 | -0.15 | 16.67 | -200.0 | -0.62 | -162.63 | -212.73 | 0.05 | 225.0 | 600.0 | 0.92 | 248.39 | -3.16 | 0.14 | -6.67 | 75.0 | -0.01 | 0.0 | -125.0 | 1.97 | -2.32 | 20.2 | 0.8 | 9.59 | 90.48 | 0.59 | 9.26 | 90.32 | 0.21 | -4.55 | 0.0 | 0.01 | 0.0 | 0 | 132.10 | 331.17 | -31.31 |
| 21Q1 (6) | -0.44 | 42.11 | -466.67 | -0.18 | 64.71 | 21.74 | 0.99 | -8.33 | 1514.29 | -0.04 | 0 | -300.0 | -0.62 | 51.18 | -463.64 | 0.15 | -70.0 | 66.67 | -0.01 | -133.33 | 88.89 | 2.02 | -71.98 | 7.82 | 0.73 | 12.31 | 87.18 | 0.54 | 22.73 | 45.95 | 0.22 | -4.35 | 10.0 | 0.01 | 0 | 0 | -57.14 | 49.62 | -371.43 |
| 20Q4 (5) | -0.76 | -153.33 | -323.53 | -0.51 | -150.5 | 75.24 | 1.08 | -20.0 | -32.92 | 0 | -100.0 | 100.0 | -1.27 | -278.87 | 26.16 | 0.5 | 1566.67 | 284.62 | 0.03 | 121.43 | 104.35 | 7.22 | 1328.57 | 137.54 | 0.65 | 14.04 | 116.67 | 0.44 | 10.0 | 175.0 | 0.23 | 4.55 | 27.78 | 0 | 0 | 0 | -113.43 | -134.43 | -213.43 |
| 20Q3 (4) | -0.3 | -130.0 | 0.0 | 1.01 | 2120.0 | 0.0 | 1.35 | 145.45 | 0.0 | 0.05 | 600.0 | 0.0 | 0.71 | -25.26 | 0.0 | 0.03 | -62.5 | 0.0 | -0.14 | -450.0 | 0.0 | 0.51 | -69.26 | 0.0 | 0.57 | 35.71 | 0.0 | 0.4 | 29.03 | 0.0 | 0.22 | 4.76 | 0.0 | 0 | 0 | 0.0 | -48.39 | -125.16 | 0.0 |
| 20Q2 (3) | 1.0 | 733.33 | 0.0 | -0.05 | 78.26 | 0.0 | 0.55 | 885.71 | 0.0 | -0.01 | 0.0 | 0.0 | 0.95 | 963.64 | 0.0 | 0.08 | -11.11 | 0.0 | 0.04 | 144.44 | 0.0 | 1.64 | -12.39 | 0.0 | 0.42 | 7.69 | 0.0 | 0.31 | -16.22 | 0.0 | 0.21 | 5.0 | 0.0 | 0 | 0 | 0.0 | 192.31 | 813.46 | 0.0 |
| 20Q1 (2) | 0.12 | -64.71 | 0.0 | -0.23 | 88.83 | 0.0 | -0.07 | -104.35 | 0.0 | -0.01 | 66.67 | 0.0 | -0.11 | 93.6 | 0.0 | 0.09 | -30.77 | 0.0 | -0.09 | 86.96 | 0.0 | 1.88 | -38.27 | 0.0 | 0.39 | 30.0 | 0.0 | 0.37 | 131.25 | 0.0 | 0.2 | 11.11 | 0.0 | 0 | 0 | 0.0 | 21.05 | -78.95 | 0.0 |
| 19Q4 (1) | 0.34 | 0.0 | 0.0 | -2.06 | 0.0 | 0.0 | 1.61 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -1.72 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | -0.69 | 0.0 | 0.0 | 3.04 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 100.00 | 0.0 | 0.0 |
