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) | 1.57 | -75.08 | -3.21 | 0 | 0.1 | 0 | 0.06 | 0 | -1.64 | 0 | 3.48 | -6.45 | 0.58 | 0 | 15.34 | -0.18 | -1.43 | 0 | -1.32 | 0 | 3.08 | 12.82 | 0.02 | 100.0 | 88.20 | -87.12 |
| 2022 (9) | 6.3 | 146.09 | -0.17 | 0 | -4.32 | 0 | -0.23 | 0 | 6.13 | -54.79 | 3.72 | 44.75 | 0 | 0 | 15.37 | 89.19 | 0.37 | -88.1 | -1.82 | 0 | 2.73 | 10.53 | 0.01 | 0.0 | 684.78 | 2502.71 |
| 2021 (8) | 2.56 | 48.84 | 11.0 | 501.09 | -8.87 | 0 | -0.25 | 0 | 13.56 | 281.97 | 2.57 | 112.4 | 0 | 0 | 8.13 | 63.11 | 3.11 | 3787.5 | 7.25 | 138.49 | 2.47 | 0.0 | 0.01 | 0.0 | 26.31 | -15.56 |
| 2020 (7) | 1.72 | -51.69 | 1.83 | 0 | -4.73 | 0 | -1.75 | 0 | 3.55 | 0 | 1.21 | -55.84 | 1.34 | 0 | 4.98 | -54.18 | 0.08 | 0 | 3.04 | 68.89 | 2.47 | 6.47 | 0.01 | 0.0 | 31.16 | -63.85 |
| 2019 (6) | 3.56 | -12.75 | -4.28 | 0 | 0.68 | 0 | 0.07 | -93.27 | -0.72 | 0 | 2.74 | -63.56 | 0 | 0 | 10.87 | -56.22 | -0.28 | 0 | 1.8 | -66.54 | 2.32 | 28.18 | 0.01 | -50.0 | 86.20 | 52.33 |
| 2018 (5) | 4.08 | 16.24 | 0.24 | 0 | -6.06 | 0 | 1.04 | -16.13 | 4.32 | 0 | 7.52 | -21.5 | 0 | 0 | 24.83 | -18.99 | 1.4 | -57.06 | 5.38 | 173.1 | 1.81 | 14.56 | 0.02 | 0.0 | 56.59 | -42.44 |
| 2017 (4) | 3.51 | -40.31 | -18.02 | 0 | 13.59 | 0 | 1.24 | 552.63 | -14.51 | 0 | 9.58 | 919.15 | 0 | 0 | 30.66 | 918.82 | 3.26 | -4.96 | 1.97 | -25.94 | 1.58 | -7.6 | 0.02 | -50.0 | 98.32 | -26.26 |
| 2016 (3) | 5.88 | -12.63 | -1.12 | 0 | -2.4 | 0 | 0.19 | -26.92 | 4.76 | -23.47 | 0.94 | -20.34 | 0 | 0 | 3.01 | -9.22 | 3.43 | -3.38 | 2.66 | -19.39 | 1.71 | -14.07 | 0.04 | -50.0 | 133.33 | 6.39 |
| 2015 (2) | 6.73 | 73.45 | -0.51 | 0 | -3.32 | 0 | 0.26 | 0 | 6.22 | 168.1 | 1.18 | 25.53 | 0 | 0 | 3.31 | 69.33 | 3.55 | 5.97 | 3.3 | -6.78 | 1.99 | -27.11 | 0.08 | 33.33 | 125.33 | 104.46 |
| 2014 (1) | 3.88 | -10.8 | -1.56 | 0 | -2.32 | 0 | -2.7 | 0 | 2.32 | -57.82 | 0.94 | -26.56 | 0 | 0 | 1.96 | -36.67 | 3.35 | 0 | 3.54 | 0 | 2.73 | -32.26 | 0.06 | -33.33 | 61.30 | 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) | 0.02 | -97.73 | -92.86 | -1.51 | -170.56 | -104.05 | -0.85 | -84.78 | -8400.0 | 0.15 | 1600.0 | 266.67 | -1.49 | -149.34 | -223.91 | 0.52 | 44.44 | -39.53 | 0 | 0 | 0 | 8.21 | 48.32 | -46.13 | 0.14 | 55.56 | 163.64 | 0.09 | -93.23 | 147.37 | 0.72 | 2.86 | -6.49 | 0.01 | 0.0 | 0.0 | 2.44 | -94.35 | -94.86 |
| 24Q2 (19) | 0.88 | 320.0 | 2100.0 | 2.14 | 401.41 | 956.0 | -0.46 | -17.95 | -666.67 | -0.01 | 96.3 | 94.12 | 3.02 | 372.07 | 1538.1 | 0.36 | -40.98 | -34.55 | 0 | 0 | -100.0 | 5.54 | -49.61 | -40.49 | 0.09 | 325.0 | 122.5 | 1.33 | 931.25 | 355.77 | 0.7 | -1.41 | -9.09 | 0.01 | 0.0 | 0 | 43.14 | 160.39 | 169.61 |
| 24Q1 (18) | -0.4 | -125.48 | -25.0 | -0.71 | 46.62 | 20.22 | -0.39 | -587.5 | -533.33 | -0.27 | -167.5 | -237.5 | -1.11 | -562.5 | 8.26 | 0.61 | -56.12 | -11.59 | 0 | 0 | 0 | 10.99 | -53.43 | -16.69 | -0.04 | 71.43 | 94.03 | -0.16 | 33.33 | 56.76 | 0.71 | -8.97 | -6.58 | 0.01 | 0.0 | 0 | -71.43 | -125.02 | 12.95 |
| 23Q4 (17) | 1.57 | 460.71 | -22.28 | -1.33 | -79.73 | -62.2 | 0.08 | 900.0 | 117.78 | 0.4 | 544.44 | -4.76 | 0.24 | 152.17 | -80.0 | 1.39 | 61.63 | 113.85 | 0 | 0 | 0 | 23.60 | 54.77 | 78.99 | -0.14 | 36.36 | 76.67 | -0.24 | -26.32 | 63.64 | 0.78 | 1.3 | 6.85 | 0.01 | 0.0 | 0 | 285.45 | 501.49 | -90.11 |
| 23Q3 (16) | 0.28 | 600.0 | -37.78 | -0.74 | -196.0 | -57.45 | -0.01 | 83.33 | 99.69 | -0.09 | 47.06 | 64.0 | -0.46 | -119.05 | -2200.0 | 0.86 | 56.36 | 26.47 | 0 | -100.0 | 0 | 15.25 | 63.85 | 29.16 | -0.22 | 45.0 | 50.0 | -0.19 | 63.46 | 69.35 | 0.77 | 0.0 | 10.0 | 0.01 | 0 | 0 | 47.46 | 196.61 | -91.56 |
| 23Q2 (15) | 0.04 | 112.5 | -98.0 | -0.25 | 71.91 | 77.27 | -0.06 | -166.67 | -133.33 | -0.17 | -112.5 | -70.0 | -0.21 | 82.64 | -123.33 | 0.55 | -20.29 | -49.07 | 0.58 | 0 | 0 | 9.31 | -29.46 | -42.53 | -0.4 | 40.3 | -165.57 | -0.52 | -40.54 | 40.23 | 0.77 | 1.32 | 16.67 | 0 | 0 | 0 | 16.00 | 119.5 | 0 |
| 23Q1 (14) | -0.32 | -115.84 | -117.49 | -0.89 | -8.54 | -139.91 | 0.09 | 120.0 | 110.47 | -0.08 | -119.05 | 73.33 | -1.21 | -200.83 | -129.8 | 0.69 | 6.15 | -47.33 | 0 | 0 | 0 | 13.19 | 0.06 | -31.21 | -0.67 | -11.67 | -183.75 | -0.37 | 43.94 | -208.82 | 0.76 | 4.11 | 16.92 | 0 | 0 | 0 | -82.05 | -102.84 | -144.39 |
| 22Q4 (13) | 2.02 | 348.89 | -0.49 | -0.82 | -74.47 | -108.31 | -0.45 | 85.89 | 93.11 | 0.42 | 268.0 | 425.0 | 1.2 | 6100.0 | -89.92 | 0.65 | -4.41 | -14.47 | 0 | 0 | 0 | 13.18 | 11.68 | 28.55 | -0.6 | -36.36 | -222.45 | -0.66 | -6.45 | -112.72 | 0.73 | 4.29 | 15.87 | 0 | 0 | 0 | 2885.71 | 413.02 | 8173.33 |
| 22Q3 (12) | 0.45 | -77.5 | 40.62 | -0.47 | 57.27 | -152.81 | -3.19 | -1872.22 | -525.49 | -0.25 | -150.0 | -31.58 | -0.02 | -102.22 | -101.65 | 0.68 | -37.04 | 25.93 | 0 | 0 | 0 | 11.81 | -27.09 | 81.89 | -0.44 | -172.13 | -143.14 | -0.62 | 28.74 | -155.86 | 0.7 | 6.06 | 12.9 | 0 | 0 | 0 | 562.50 | 0 | 2941.02 |
| 22Q2 (11) | 2.0 | 9.29 | 194.12 | -1.1 | -149.33 | -217.02 | 0.18 | 120.93 | 112.86 | -0.1 | 66.67 | -225.0 | 0.9 | -77.83 | -44.44 | 1.08 | -17.56 | 66.15 | 0 | 0 | 0 | 16.19 | -15.58 | 107.01 | 0.61 | -23.75 | -41.35 | -0.87 | -355.88 | -535.0 | 0.66 | 1.54 | 8.2 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q1 (10) | 1.83 | -9.85 | 481.25 | 2.23 | -77.41 | 423.19 | -0.86 | 86.83 | -104.76 | -0.3 | -475.0 | -42.86 | 4.06 | -65.88 | 447.01 | 1.31 | 72.37 | 111.29 | 0 | 0 | 0 | 19.18 | 87.01 | 134.8 | 0.8 | 63.27 | 45.45 | 0.34 | -93.45 | -54.67 | 0.65 | 3.17 | 6.56 | 0 | 0 | 0 | 184.85 | 429.96 | 623.74 |
| 21Q4 (9) | 2.03 | 534.38 | 163.64 | 9.87 | 1008.99 | 1138.95 | -6.53 | -1180.39 | -693.64 | 0.08 | 142.11 | -38.46 | 11.9 | 883.47 | 6711.11 | 0.76 | 40.74 | 35.71 | 0 | 0 | 0 | 10.26 | 58.02 | 18.32 | 0.49 | -51.96 | 226.67 | 5.19 | 367.57 | 1135.71 | 0.63 | 1.61 | 1.61 | 0 | 0 | 0 | 34.88 | 88.57 | -52.89 |
| 21Q3 (8) | 0.32 | -52.94 | 28.0 | 0.89 | -5.32 | 188.12 | -0.51 | 63.57 | 76.71 | -0.19 | -337.5 | 0 | 1.21 | -25.31 | 259.21 | 0.54 | -16.92 | 170.0 | 0 | 0 | 100.0 | 6.49 | -17.02 | 110.61 | 1.02 | -1.92 | 537.5 | 1.11 | 455.0 | 408.33 | 0.62 | 1.64 | 0.0 | 0 | 0 | 0 | 18.50 | -77.97 | -80.76 |
| 21Q2 (7) | 0.68 | 241.67 | 353.33 | 0.94 | 236.23 | 147.37 | -1.4 | -233.33 | -141.38 | 0.08 | 138.1 | 104.97 | 1.62 | 238.46 | 205.66 | 0.65 | 4.84 | 195.45 | 0 | 0 | -100.0 | 7.82 | -4.24 | 128.26 | 1.04 | 89.09 | 2180.0 | 0.2 | -73.33 | -96.23 | 0.61 | 0.0 | -1.61 | 0 | 0 | 0 | 83.95 | 337.86 | 3218.85 |
| 21Q1 (6) | -0.48 | -162.34 | -187.27 | -0.69 | 27.37 | -120.23 | -0.42 | -138.18 | 86.27 | -0.21 | -261.54 | 25.0 | -1.17 | -550.0 | -129.55 | 0.62 | 10.71 | 169.57 | 0 | 0 | 0 | 8.17 | -5.77 | 74.74 | 0.55 | 266.67 | 405.56 | 0.75 | 78.57 | 132.19 | 0.61 | -1.61 | -1.61 | 0 | 0 | 0 | -35.29 | -147.67 | 0 |
| 20Q4 (5) | 0.77 | 208.0 | -18.09 | -0.95 | 5.94 | -375.0 | 1.1 | 150.23 | -24.14 | 0.13 | 0 | -60.61 | -0.18 | 76.32 | -124.32 | 0.56 | 180.0 | 115.38 | 0 | 100.0 | 0 | 8.67 | 181.3 | 105.05 | 0.15 | -6.25 | 175.0 | 0.42 | 216.67 | -70.0 | 0.62 | 0.0 | 0.0 | 0 | 0 | 0 | 74.04 | -23.0 | 59.1 |
| 20Q3 (4) | 0.25 | 66.67 | 0.0 | -1.01 | -365.79 | 0.0 | -2.19 | -277.59 | 0.0 | 0 | 100.0 | 0.0 | -0.76 | -243.4 | 0.0 | 0.2 | -9.09 | 0.0 | -0.01 | -100.74 | 0.0 | 3.08 | -10.07 | 0.0 | 0.16 | 420.0 | 0.0 | -0.36 | -106.78 | 0.0 | 0.62 | 0.0 | 0.0 | 0 | 0 | 0.0 | 96.15 | 3701.28 | 0.0 |
| 20Q2 (3) | 0.15 | -72.73 | 0.0 | 0.38 | -88.86 | 0.0 | -0.58 | 81.05 | 0.0 | -1.61 | -475.0 | 0.0 | 0.53 | -86.62 | 0.0 | 0.22 | -4.35 | 0.0 | 1.35 | 0 | 0.0 | 3.43 | -26.7 | 0.0 | -0.05 | 72.22 | 0.0 | 5.31 | 327.9 | 0.0 | 0.62 | 0.0 | 0.0 | 0 | 0 | 0.0 | 2.53 | 0 | 0.0 |
| 20Q1 (2) | 0.55 | -41.49 | 0.0 | 3.41 | 1805.0 | 0.0 | -3.06 | -311.03 | 0.0 | -0.28 | -184.85 | 0.0 | 3.96 | 435.14 | 0.0 | 0.23 | -11.54 | 0.0 | 0 | 0 | 0.0 | 4.67 | 10.58 | 0.0 | -0.18 | 10.0 | 0.0 | -2.33 | -266.43 | 0.0 | 0.62 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 0.94 | 0.0 | 0.0 | -0.2 | 0.0 | 0.0 | 1.45 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0.74 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.23 | 0.0 | 0.0 | -0.2 | 0.0 | 0.0 | 1.4 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 46.53 | 0.0 | 0.0 |
