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) | 10.6 | 457.89 | -8.73 | 0 | -0.92 | 0 | 0.02 | 0 | 1.87 | -61.76 | 3.42 | -7.07 | -0.02 | 0 | 3.99 | -16.91 | 4.83 | 32.69 | 4.65 | 30.25 | 3.31 | -9.32 | 0 | 0 | 133.17 | 406.03 |
| 2022 (9) | 1.9 | -52.02 | 2.99 | 0 | -2.63 | 0 | -0.21 | 0 | 4.89 | 0 | 3.68 | -7.3 | 0.19 | 58.33 | 4.81 | -21.53 | 3.64 | 75.0 | 3.57 | 60.09 | 3.65 | -8.98 | 0 | 0 | 26.32 | -58.53 |
| 2021 (8) | 3.96 | -11.01 | -4.63 | 0 | -3.47 | 0 | 0.06 | 0 | -0.67 | 0 | 3.97 | 23.68 | 0.12 | 0 | 6.13 | 5.05 | 2.08 | 6.12 | 2.23 | 85.83 | 4.01 | -1.23 | 0 | 0 | 63.46 | -24.99 |
| 2020 (7) | 4.45 | -65.98 | -7.34 | 0 | 2.99 | 0 | -0.11 | 0 | -2.89 | 0 | 3.21 | 17.58 | -0.17 | 0 | 5.83 | 31.39 | 1.96 | -30.25 | 1.2 | -47.14 | 4.06 | -8.97 | 0 | 0 | 84.60 | -56.47 |
| 2019 (6) | 13.08 | 251.61 | -1.48 | 0 | -9.25 | 0 | 0.92 | 39.39 | 11.6 | 1368.35 | 2.73 | -39.87 | -0.05 | 0 | 4.44 | -29.28 | 2.81 | 238.55 | 2.27 | 56.55 | 4.46 | 0.68 | 0 | 0 | 194.35 | 209.82 |
| 2018 (5) | 3.72 | 0 | -2.93 | 0 | -2.28 | 0 | 0.66 | -51.82 | 0.79 | -60.1 | 4.54 | -12.86 | -0.02 | 0 | 6.28 | -13.49 | 0.83 | 0 | 1.45 | 0 | 4.43 | -1.34 | 0.05 | 0.0 | 62.73 | 0 |
| 2017 (4) | -1.38 | 0 | 3.36 | 156.49 | 1.66 | 0 | 1.37 | 4.58 | 1.98 | -59.92 | 5.21 | 9.45 | -0.32 | 0 | 7.26 | -7.41 | -3.27 | 0 | -2.98 | 0 | 4.49 | -6.65 | 0.05 | 0.0 | -88.46 | 0 |
| 2016 (3) | 3.63 | -70.94 | 1.31 | 0 | -5.91 | 0 | 1.31 | 0 | 4.94 | -49.18 | 4.76 | -14.23 | 0 | 0 | 7.84 | 4.25 | -0.5 | 0 | 0.3 | -43.4 | 4.81 | -4.18 | 0.05 | 0.0 | 70.35 | -68.46 |
| 2015 (2) | 12.49 | -18.21 | -2.77 | 0 | -13.79 | 0 | -0.23 | 0 | 9.72 | 0 | 5.55 | 50.0 | 0 | 0 | 7.52 | 128.08 | -0.58 | 0 | 0.53 | -95.05 | 5.02 | -10.99 | 0.05 | -16.67 | 223.04 | 139.54 |
| 2014 (1) | 15.27 | 100.39 | -18.52 | 0 | 13.66 | 0 | 0.13 | 0 | -3.25 | 0 | 3.7 | 39.62 | 0 | 0 | 3.30 | 19.25 | 11.15 | 148.33 | 10.7 | 191.55 | 5.64 | 2.36 | 0.06 | 20.0 | 93.11 | 12.78 |
| 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) | -0.25 | -119.69 | -110.55 | -1.57 | -134.33 | -390.74 | 4.15 | 3292.31 | 280.43 | -0.17 | -13.33 | 39.29 | -1.82 | -403.33 | -162.54 | 1.42 | 102.86 | 73.17 | -0.65 | -2266.67 | -6600.0 | 5.39 | 83.6 | 55.94 | 2.9 | 67.63 | 59.34 | 2.31 | 27.62 | 33.53 | 0.84 | 0.0 | 2.44 | 0 | 0 | 0 | -7.94 | -116.56 | -108.54 |
| 24Q2 (19) | 1.27 | 11.4 | -31.72 | -0.67 | 91.79 | 67.16 | -0.13 | -101.4 | -111.21 | -0.15 | -66.67 | -1400.0 | 0.6 | 108.55 | 433.33 | 0.7 | -10.26 | -18.6 | 0.03 | 116.67 | 175.0 | 2.94 | -24.72 | -29.19 | 1.73 | 110.98 | 63.21 | 1.81 | 98.9 | 52.1 | 0.84 | 2.44 | 2.44 | 0 | 0 | 0 | 47.92 | -27.27 | -48.21 |
| 24Q1 (18) | 1.14 | -62.13 | -66.17 | -8.16 | -144.31 | -109.77 | 9.3 | 820.93 | 515.89 | -0.09 | -164.29 | -152.94 | -7.02 | -2027.27 | -1250.0 | 0.78 | -25.71 | 14.71 | -0.18 | -200.0 | -5.88 | 3.90 | -18.47 | 10.34 | 0.82 | -44.22 | 70.83 | 0.91 | -33.09 | 145.95 | 0.82 | 0.0 | -3.53 | 0 | 0 | 0 | 65.90 | -52.27 | -76.14 |
| 23Q4 (17) | 3.01 | 27.0 | 23.87 | -3.34 | -718.52 | -16600.0 | -1.29 | 43.91 | -196.27 | 0.14 | 150.0 | 7.69 | -0.33 | -111.34 | -113.69 | 1.05 | 28.05 | -10.26 | 0.18 | 1700.0 | 800.0 | 4.79 | 38.38 | -12.63 | 1.47 | -19.23 | -3.92 | 1.36 | -21.39 | -1.45 | 0.82 | 0.0 | 6.49 | 0 | 0 | 0 | 138.07 | 48.56 | 22.16 |
| 23Q3 (16) | 2.37 | 27.42 | 236.21 | 0.54 | 126.47 | -77.41 | -2.3 | -298.28 | 42.36 | -0.28 | -2700.0 | -1033.33 | 2.91 | 1716.67 | 347.69 | 0.82 | -4.65 | -9.89 | 0.01 | 125.0 | -83.33 | 3.46 | -16.64 | -20.87 | 1.82 | 71.7 | 78.43 | 1.73 | 45.38 | 94.38 | 0.82 | 0.0 | -9.89 | 0 | 0 | 0 | 92.94 | 0.44 | 196.15 |
| 23Q2 (15) | 1.86 | -44.81 | 72.22 | -2.04 | 47.56 | -220.0 | 1.16 | -23.18 | 164.09 | -0.01 | -105.88 | 97.37 | -0.18 | 65.38 | -106.47 | 0.86 | 26.47 | 7.5 | -0.04 | 76.47 | -150.0 | 4.15 | 17.32 | -12.62 | 1.06 | 120.83 | 92.73 | 1.19 | 221.62 | 60.81 | 0.82 | -3.53 | -16.33 | 0 | 0 | 0 | 92.54 | -66.5 | 47.37 |
| 23Q1 (14) | 3.37 | 38.68 | 2492.31 | -3.89 | -19350.0 | -260.19 | 1.51 | 12.69 | -17.49 | 0.17 | 30.77 | 750.0 | -0.52 | -121.58 | 45.26 | 0.68 | -41.88 | -15.0 | -0.17 | -950.0 | -666.67 | 3.54 | -35.44 | -22.56 | 0.48 | -68.63 | -11.11 | 0.37 | -73.19 | -35.09 | 0.85 | 10.39 | -14.14 | 0 | 0 | 0 | 276.23 | 144.4 | 3214.75 |
| 22Q4 (13) | 2.43 | 239.66 | 333.93 | -0.02 | -100.84 | 99.4 | 1.34 | 133.58 | 352.83 | 0.13 | 333.33 | 62.5 | 2.41 | 270.77 | 187.64 | 1.17 | 28.57 | 58.11 | 0.02 | -66.67 | -33.33 | 5.48 | 25.32 | 19.17 | 1.53 | 50.0 | 282.5 | 1.38 | 55.06 | 160.38 | 0.77 | -15.38 | -23.76 | 0 | 0 | 0 | 113.02 | 216.92 | 210.81 |
| 22Q3 (12) | -1.74 | -261.11 | -300.0 | 2.39 | 40.59 | 187.95 | -3.99 | -120.44 | -39800.0 | 0.03 | 107.89 | 400.0 | 0.65 | -76.62 | -61.76 | 0.91 | 13.75 | -30.53 | 0.06 | -25.0 | -25.0 | 4.37 | -7.94 | -46.28 | 1.02 | 85.45 | 36.0 | 0.89 | 20.27 | 9.88 | 0.91 | -7.14 | -8.08 | 0 | 0 | 0 | -96.67 | -253.95 | -300.0 |
| 22Q2 (11) | 1.08 | 730.77 | -43.75 | 1.7 | 257.41 | 320.78 | -1.81 | -198.91 | -201.67 | -0.38 | -2000.0 | 11.63 | 2.78 | 392.63 | 141.74 | 0.8 | 0.0 | -18.37 | 0.08 | 166.67 | 300.0 | 4.75 | 3.98 | -20.21 | 0.55 | 1.85 | 0.0 | 0.74 | 29.82 | 51.02 | 0.98 | -1.01 | -1.01 | 0 | 0 | 0 | 62.79 | 653.49 | -51.6 |
| 22Q1 (10) | 0.13 | -76.79 | -78.33 | -1.08 | 67.37 | 21.17 | 1.83 | 445.28 | 178.54 | 0.02 | -75.0 | -95.24 | -0.95 | 65.45 | -23.38 | 0.8 | 8.11 | -14.89 | 0.03 | 0.0 | 400.0 | 4.57 | -0.65 | -21.69 | 0.54 | 35.0 | 42.11 | 0.57 | 7.55 | 42.5 | 0.99 | -1.98 | -1.98 | 0 | 0 | 0 | 8.33 | -77.08 | -80.42 |
| 21Q4 (9) | 0.56 | -35.63 | 142.42 | -3.31 | -498.8 | -77.01 | -0.53 | -5200.0 | -115.06 | 0.08 | 900.0 | -55.56 | -2.75 | -261.76 | 13.79 | 0.74 | -43.51 | -26.73 | 0.03 | -62.5 | 109.68 | 4.60 | -43.51 | -19.41 | 0.4 | -46.67 | -51.81 | 0.53 | -34.57 | -1.85 | 1.01 | 2.02 | 0.0 | 0 | 0 | 0 | 36.36 | -24.76 | 142.7 |
| 21Q3 (8) | 0.87 | -54.69 | -45.62 | 0.83 | 207.79 | 122.99 | -0.01 | 98.33 | 99.43 | -0.01 | 97.67 | 92.31 | 1.7 | 47.83 | 184.58 | 1.31 | 33.67 | -5.76 | 0.08 | 300.0 | 300.0 | 8.14 | 36.75 | -9.62 | 0.75 | 36.36 | -38.52 | 0.81 | 65.31 | 9.46 | 0.99 | 0.0 | -1.0 | 0 | 0 | 0 | 48.33 | -62.74 | -47.44 |
| 21Q2 (7) | 1.92 | 220.0 | -7.69 | -0.77 | 43.8 | 60.31 | -0.6 | 74.25 | -185.71 | -0.43 | -202.38 | -368.75 | 1.15 | 249.35 | 721.43 | 0.98 | 4.26 | 92.16 | 0.02 | 300.0 | -77.78 | 5.95 | 2.04 | 23.55 | 0.55 | 44.74 | 443.75 | 0.49 | 22.5 | 406.25 | 0.99 | -1.98 | -1.0 | 0 | 0 | 0 | 129.73 | 204.86 | -47.61 |
| 21Q1 (6) | 0.6 | 145.45 | -71.29 | -1.37 | 26.74 | -1812.5 | -2.33 | -166.19 | -262.94 | 0.42 | 133.33 | 227.27 | -0.77 | 75.86 | -135.48 | 0.94 | -6.93 | 213.33 | -0.01 | 96.77 | -125.0 | 5.83 | 2.25 | 119.26 | 0.38 | -54.22 | 533.33 | 0.4 | -25.93 | 400.0 | 1.01 | 0.0 | -3.81 | 0 | 0 | 0 | 42.55 | 149.97 | -76.99 |
| 20Q4 (5) | -1.32 | -182.5 | -137.5 | -1.87 | 48.2 | -125.3 | 3.52 | 302.3 | 686.67 | 0.18 | 238.46 | 50.0 | -3.19 | -58.71 | -218.59 | 1.01 | -27.34 | 140.48 | -0.31 | -1650.0 | -444.44 | 5.70 | -36.65 | 103.0 | 0.83 | -31.97 | 3.75 | 0.54 | -27.03 | -25.0 | 1.01 | 1.0 | -5.61 | 0 | 0 | 0 | -85.16 | -192.61 | -143.31 |
| 20Q3 (4) | 1.6 | -23.08 | 0.0 | -3.61 | -86.08 | 0.0 | -1.74 | -728.57 | 0.0 | -0.13 | -181.25 | 0.0 | -2.01 | -1535.71 | 0.0 | 1.39 | 172.55 | 0.0 | 0.02 | -77.78 | 0.0 | 9.00 | 86.94 | 0.0 | 1.22 | 862.5 | 0.0 | 0.74 | 562.5 | 0.0 | 1.0 | 0.0 | 0.0 | 0 | 0 | 0.0 | 91.95 | -62.86 | 0.0 |
| 20Q2 (3) | 2.08 | -0.48 | 0.0 | -1.94 | -2525.0 | 0.0 | -0.21 | -114.69 | 0.0 | 0.16 | 148.48 | 0.0 | 0.14 | -93.55 | 0.0 | 0.51 | 70.0 | 0.0 | 0.09 | 125.0 | 0.0 | 4.82 | 81.08 | 0.0 | -0.16 | -366.67 | 0.0 | -0.16 | -300.0 | 0.0 | 1.0 | -4.76 | 0.0 | 0 | 0 | 0.0 | 247.62 | 33.88 | 0.0 |
| 20Q1 (2) | 2.09 | -40.62 | 0.0 | 0.08 | 109.64 | 0.0 | 1.43 | 338.33 | 0.0 | -0.33 | -375.0 | 0.0 | 2.17 | -19.33 | 0.0 | 0.3 | -28.57 | 0.0 | 0.04 | -55.56 | 0.0 | 2.66 | -5.33 | 0.0 | 0.06 | -92.5 | 0.0 | 0.08 | -88.89 | 0.0 | 1.05 | -1.87 | 0.0 | 0 | 0 | 0.0 | 184.96 | -5.95 | 0.0 |
| 19Q4 (1) | 3.52 | 0.0 | 0.0 | -0.83 | 0.0 | 0.0 | -0.6 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 2.69 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 2.81 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | 0.72 | 0.0 | 0.0 | 1.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 196.65 | 0.0 | 0.0 |
