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) | -4.5 | 0 | 6.05 | 487.38 | -6.49 | 0 | -0.17 | 0 | 1.55 | 297.44 | 1.3 | 420.0 | 10.35 | 0 | 27.20 | 1657.99 | -10.77 | 0 | -17.29 | 0 | 3.55 | -13.41 | 0.11 | -57.69 | 0.00 | 0 |
| 2022 (9) | -0.64 | 0 | 1.03 | -58.3 | -1.94 | 0 | 0.1 | 0 | 0.39 | 0 | 0.25 | -93.22 | -0.12 | 0 | 1.55 | -93.46 | -7.29 | 0 | -13.56 | 0 | 4.1 | -12.77 | 0.26 | -56.67 | 0.00 | 0 |
| 2021 (8) | -7.62 | 0 | 2.47 | 0 | 1.11 | -65.31 | -0.15 | 0 | -5.15 | 0 | 3.69 | 30.39 | -0.22 | 0 | 23.64 | 376.53 | -18.48 | 0 | -23.5 | 0 | 4.7 | 5.62 | 0.6 | -29.41 | 0.00 | 0 |
| 2020 (7) | 5.94 | 27.19 | -5.59 | 0 | 3.2 | 0 | -0.37 | 0 | 0.35 | -83.09 | 2.83 | 15.51 | -1.28 | 0 | 4.96 | -8.06 | 2.47 | 0 | 1.11 | 0 | 4.45 | -10.1 | 0.85 | -38.85 | 92.67 | 0 |
| 2019 (6) | 4.67 | 16.17 | -2.6 | 0 | -0.07 | 0 | -0.06 | 0 | 2.07 | 4.55 | 2.45 | -31.75 | -0.18 | 0 | 5.40 | -24.74 | -3.86 | 0 | -6.7 | 0 | 4.95 | -3.7 | 1.39 | 31.13 | 0.00 | 0 |
| 2018 (5) | 4.02 | 0 | -2.04 | 0 | 0.96 | -95.14 | 0.34 | -92.62 | 1.98 | 0 | 3.59 | -66.73 | -0.24 | 0 | 7.17 | -62.9 | -9.11 | 0 | -12.26 | 0 | 5.14 | 3.21 | 1.06 | 37.66 | 0.00 | 0 |
| 2017 (4) | -6.61 | 0 | -15.39 | 0 | 19.74 | 39.41 | 4.61 | 6485.71 | -22.0 | 0 | 10.79 | 93.37 | -5.93 | 0 | 19.32 | 84.57 | -4.48 | 0 | -6.98 | 0 | 4.98 | -2.35 | 0.77 | -12.5 | 0.00 | 0 |
| 2016 (3) | 8.9 | -38.92 | -27.06 | 0 | 14.16 | 242.03 | 0.07 | 0 | -18.16 | 0 | 5.58 | 41.62 | -18.33 | 0 | 10.47 | 100.2 | 0.3 | -95.42 | -0.09 | 0 | 5.1 | 3.03 | 0.88 | -35.29 | 151.10 | 21.96 |
| 2015 (2) | 14.57 | 32.94 | -14.36 | 0 | 4.14 | 0 | -0.16 | 0 | 0.21 | -96.8 | 3.94 | -22.9 | -9.19 | 0 | 5.23 | -21.58 | 6.55 | 24.05 | 5.45 | 28.84 | 4.95 | 11.99 | 1.36 | -10.53 | 123.89 | 14.96 |
| 2014 (1) | 10.96 | 3.49 | -4.4 | 0 | -13.92 | 0 | 0.02 | 0 | 6.56 | 13.1 | 5.11 | 35.54 | -0.64 | 0 | 6.67 | 46.56 | 5.28 | -32.99 | 4.23 | -33.7 | 4.42 | -2.0 | 1.52 | 60.0 | 107.77 | 20.49 |
| 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) | -0.45 | -275.0 | 10.0 | -0.48 | 47.25 | -110.28 | 0.62 | 306.67 | 125.0 | 0 | -100.0 | 100.0 | -0.93 | 9.71 | -122.3 | 0.03 | 0 | -88.89 | -0.68 | -1.49 | -113.26 | 3.95 | 0 | -93.27 | -0.47 | 21.67 | 74.46 | -1.26 | -80.0 | 46.15 | 0.54 | -5.26 | -37.21 | 0.01 | 0.0 | -66.67 | 0.00 | 0 | 0 |
| 24Q2 (19) | -0.12 | -170.59 | 94.37 | -0.91 | -122.36 | -119.32 | -0.3 | -50.0 | 88.14 | 0.55 | 0.0 | 5600.0 | -1.03 | -124.29 | -139.92 | 0 | -100.0 | -100.0 | -0.67 | -435.0 | -112.71 | -0.00 | -100.0 | -100.0 | -0.6 | 1.64 | 78.26 | -0.7 | 20.45 | 74.82 | 0.57 | -6.56 | -42.42 | 0.01 | 0.0 | -66.67 | 0.00 | 0 | 0 |
| 24Q1 (18) | 0.17 | 119.54 | 117.0 | 4.07 | 224.09 | 6883.33 | -0.2 | 89.3 | -151.28 | 0.55 | 2650.0 | 650.0 | 4.24 | 202.17 | 500.0 | 0.01 | 0.0 | -94.44 | 0.2 | 600.0 | 2100.0 | 1.79 | -19.64 | -72.62 | -0.61 | 55.8 | 87.27 | -0.88 | 87.86 | 82.11 | 0.61 | -23.75 | -32.22 | 0.01 | -50.0 | -66.67 | 0.00 | 0 | 0 |
| 23Q4 (17) | -0.87 | -74.0 | -1640.0 | -3.28 | -170.24 | -32900.0 | -1.87 | 24.6 | -96.84 | 0.02 | 122.22 | -75.0 | -4.15 | -199.52 | -10275.0 | 0.01 | -96.3 | -90.91 | -0.04 | -100.78 | -233.33 | 2.22 | -96.21 | -29.09 | -1.38 | 25.0 | 40.0 | -7.25 | -209.83 | 20.68 | 0.8 | -6.98 | -19.19 | 0.02 | -33.33 | -60.0 | 0.00 | 0 | 0 |
| 23Q3 (16) | -0.5 | 76.53 | -178.12 | 4.67 | -0.85 | 0 | -2.48 | 1.98 | -65.33 | -0.09 | -800.0 | -1000.0 | 4.17 | 61.63 | 551.56 | 0.27 | -67.86 | 200.0 | 5.13 | -2.66 | 10360.0 | 58.70 | -21.74 | 3323.91 | -1.84 | 33.33 | -39.39 | -2.34 | 15.83 | -85.71 | 0.86 | -13.13 | -14.85 | 0.03 | 0.0 | -40.0 | 0.00 | 0 | 0 |
| 23Q2 (15) | -2.13 | -113.0 | -63.85 | 4.71 | 7950.0 | 6828.57 | -2.53 | -748.72 | -408.54 | -0.01 | 90.0 | -108.33 | 2.58 | 343.4 | 288.32 | 0.84 | 366.67 | 1150.0 | 5.27 | 52800.0 | 6687.5 | 75.00 | 1050.0 | 3718.75 | -2.76 | 42.38 | -53.33 | -2.78 | 43.5 | -87.84 | 0.99 | 10.0 | -4.81 | 0.03 | 0.0 | -57.14 | 0.00 | 0 | 0 |
| 23Q1 (14) | -1.0 | -1900.0 | -1766.67 | -0.06 | -700.0 | -105.5 | 0.39 | 141.05 | 225.81 | -0.1 | -225.0 | 9.09 | -1.06 | -2550.0 | -192.17 | 0.18 | 63.64 | 38.46 | -0.01 | -133.33 | 66.67 | 6.52 | 108.1 | 77.09 | -4.79 | -108.26 | -157.53 | -4.92 | 46.17 | -192.86 | 0.9 | -9.09 | -15.09 | 0.03 | -40.0 | -70.0 | 0.00 | 0 | 0 |
| 22Q4 (13) | -0.05 | -107.81 | 91.94 | 0.01 | 0 | -99.21 | -0.95 | 36.67 | 25.78 | 0.08 | 700.0 | 233.33 | -0.04 | -106.25 | -106.15 | 0.11 | 22.22 | -42.11 | 0.03 | 160.0 | 160.0 | 3.13 | 82.81 | -44.91 | -2.3 | -74.24 | 34.29 | -9.14 | -625.4 | -88.84 | 0.99 | -1.98 | -30.28 | 0.05 | 0.0 | -61.54 | 0.00 | 0 | 0 |
| 22Q3 (12) | 0.64 | 149.23 | 134.04 | 0 | 100.0 | -100.0 | -1.5 | -282.93 | 22.28 | 0.01 | -91.67 | 101.19 | 0.64 | 146.72 | -85.52 | 0.09 | 212.5 | -81.63 | -0.05 | 37.5 | 44.44 | 1.71 | 182.71 | -87.93 | -1.32 | 26.67 | 68.27 | -1.26 | 14.86 | 72.06 | 1.01 | -2.88 | 1.0 | 0.05 | -28.57 | -64.29 | 0.00 | 0 | 0 |
| 22Q2 (11) | -1.3 | -2266.67 | 57.93 | -0.07 | -106.42 | 89.39 | 0.82 | 364.52 | -63.56 | 0.12 | 209.09 | -88.0 | -1.37 | -219.13 | 63.47 | -0.08 | -161.54 | -104.19 | -0.08 | -166.67 | -157.14 | -2.07 | -156.28 | -103.62 | -1.8 | 3.23 | 78.37 | -1.48 | 11.9 | 87.13 | 1.04 | -1.89 | -8.77 | 0.07 | -30.0 | -58.82 | 0.00 | 0 | 0 |
| 22Q1 (10) | 0.06 | 109.68 | 102.96 | 1.09 | -14.17 | 124.55 | -0.31 | 75.78 | -114.98 | -0.11 | -83.33 | 56.0 | 1.15 | 76.92 | 117.77 | 0.13 | -31.58 | -88.18 | -0.03 | 40.0 | 86.36 | 3.68 | -35.26 | -81.62 | -1.86 | 46.86 | 25.9 | -1.68 | 65.29 | 36.6 | 1.06 | -25.35 | -6.19 | 0.1 | -23.08 | -37.5 | 0.00 | 0 | 0 |
| 21Q4 (9) | -0.62 | 67.02 | -116.06 | 1.27 | -79.84 | 170.95 | -1.28 | 33.68 | -234.74 | -0.06 | 92.86 | 53.85 | 0.65 | -85.29 | -68.6 | 0.19 | -61.22 | 480.0 | -0.05 | 44.44 | 89.36 | 5.69 | -59.95 | 1668.92 | -3.5 | 15.87 | -560.53 | -4.84 | -7.32 | -12200.0 | 1.42 | 42.0 | 24.56 | 0.13 | -7.14 | -35.0 | 0.00 | 0 | -100.0 |
| 21Q3 (8) | -1.88 | 39.16 | -393.75 | 6.3 | 1054.55 | 1360.0 | -1.93 | -185.78 | -360.81 | -0.84 | -184.0 | -300.0 | 4.42 | 217.87 | 3057.14 | 0.49 | -74.35 | -31.94 | -0.09 | -164.29 | 18.18 | 14.20 | -75.16 | 274.21 | -4.16 | 50.0 | -382.99 | -4.51 | 60.78 | -525.47 | 1.0 | -12.28 | -10.71 | 0.14 | -17.65 | -30.0 | 0.00 | 0 | -100.0 |
| 21Q2 (7) | -3.09 | -52.22 | -233.77 | -0.66 | 85.14 | 52.86 | 2.25 | 8.7 | 733.33 | 1.0 | 500.0 | 1528.57 | -3.75 | 42.04 | -512.09 | 1.91 | 73.64 | 223.73 | 0.14 | 163.64 | 160.87 | 57.19 | 185.41 | 956.48 | -8.32 | -231.47 | -6500.0 | -11.5 | -333.96 | 0 | 1.14 | 0.88 | 3.64 | 0.17 | 6.25 | -15.0 | 0.00 | 0 | -100.0 |
| 21Q1 (6) | -2.03 | -152.59 | -133.33 | -4.44 | -148.04 | -133.68 | 2.07 | 117.89 | 66.94 | -0.25 | -92.31 | -316.67 | -6.47 | -412.56 | -133.57 | 1.1 | 2300.0 | -29.49 | -0.22 | 53.19 | 53.19 | 20.04 | 5626.05 | 71.98 | -2.51 | -430.26 | -1191.3 | -2.65 | -6725.0 | -13350.0 | 1.13 | -0.88 | 4.63 | 0.16 | -20.0 | -36.0 | 0.00 | -100.0 | 100.0 |
| 20Q4 (5) | 3.86 | 503.12 | 841.46 | -1.79 | -258.0 | -244.23 | 0.95 | 28.38 | 439.29 | -0.13 | 38.1 | -244.44 | 2.07 | 1378.57 | 1981.82 | -0.05 | -106.94 | -107.81 | -0.47 | -327.27 | -687.5 | -0.36 | -109.55 | -106.16 | 0.76 | -48.3 | 164.41 | 0.04 | -96.23 | 101.13 | 1.14 | 1.79 | -8.06 | 0.2 | 0.0 | -37.5 | 279.71 | 940.17 | 0 |
| 20Q3 (4) | 0.64 | -72.29 | 0.0 | -0.5 | 64.29 | 0.0 | 0.74 | 174.07 | 0.0 | -0.21 | -200.0 | 0.0 | 0.14 | -84.62 | 0.0 | 0.72 | 22.03 | 0.0 | -0.11 | 52.17 | 0.0 | 3.80 | -29.88 | 0.0 | 1.47 | 1030.77 | 0.0 | 1.06 | 0 | 0.0 | 1.12 | 1.82 | 0.0 | 0.2 | 0.0 | 0.0 | 26.89 | -84.87 | 0.0 |
| 20Q2 (3) | 2.31 | 365.52 | 0.0 | -1.4 | 26.32 | 0.0 | 0.27 | -78.23 | 0.0 | -0.07 | -16.67 | 0.0 | 0.91 | 132.85 | 0.0 | 0.59 | -62.18 | 0.0 | -0.23 | 51.06 | 0.0 | 5.41 | -53.54 | 0.0 | 0.13 | -43.48 | 0.0 | 0 | -100.0 | 0.0 | 1.1 | 1.85 | 0.0 | 0.2 | -20.0 | 0.0 | 177.69 | 375.73 | 0.0 |
| 20Q1 (2) | -0.87 | -312.2 | 0.0 | -1.9 | -265.38 | 0.0 | 1.24 | 542.86 | 0.0 | -0.06 | -166.67 | 0.0 | -2.77 | -2418.18 | 0.0 | 1.56 | 143.75 | 0.0 | -0.47 | -687.5 | 0.0 | 11.65 | 98.06 | 0.0 | 0.23 | 119.49 | 0.0 | 0.02 | 100.57 | 0.0 | 1.08 | -12.9 | 0.0 | 0.25 | -21.88 | 0.0 | -64.44 | 0 | 0.0 |
| 19Q4 (1) | 0.41 | 0.0 | 0.0 | -0.52 | 0.0 | 0.0 | -0.28 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | 0.64 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 5.88 | 0.0 | 0.0 | -1.18 | 0.0 | 0.0 | -3.53 | 0.0 | 0.0 | 1.24 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
