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) | 6.35 | 29.33 | -0.37 | 0 | -2.41 | 0 | 0 | 0 | 5.98 | 0 | 0.11 | -45.0 | 0 | 0 | 0.45 | -31.08 | 3.68 | 17.95 | 3.51 | 13.59 | 0.35 | 0.0 | 0 | 0 | 164.51 | 15.26 |
| 2022 (9) | 4.91 | 0 | -8.1 | 0 | -10.62 | 0 | 0 | 0 | -3.19 | 0 | 0.2 | -4.76 | -0.01 | 0 | 0.65 | -23.25 | 3.12 | 97.47 | 3.09 | 116.08 | 0.35 | -2.78 | 0 | 0 | 142.73 | 0 |
| 2021 (8) | -0.56 | 0 | -0.25 | 0 | 5.03 | 0 | 0 | 0 | -0.81 | 0 | 0.21 | 40.0 | 0 | 0 | 0.84 | 9.14 | 1.58 | -10.73 | 1.43 | -21.43 | 0.36 | 2.86 | 0 | 0 | -31.28 | 0 |
| 2020 (7) | 3.37 | 117.42 | 4.98 | 0 | -0.97 | 0 | 0 | 0 | 8.35 | 0 | 0.15 | -31.82 | 0.01 | 0 | 0.77 | -10.71 | 1.77 | -36.56 | 1.82 | -35.0 | 0.35 | -2.78 | 0.01 | -50.0 | 154.59 | 217.15 |
| 2019 (6) | 1.55 | -13.41 | -3.03 | 0 | 0.92 | 0 | 0 | 0 | -1.48 | 0 | 0.22 | -26.67 | 0 | 0 | 0.87 | -23.95 | 2.79 | -5.1 | 2.8 | -4.11 | 0.36 | 5.88 | 0.02 | 0.0 | 48.74 | -10.68 |
| 2018 (5) | 1.79 | -48.71 | -1.85 | 0 | -11.92 | 0 | 0.01 | 0.0 | -0.06 | 0 | 0.3 | 7.14 | 0 | 0 | 1.14 | -12.89 | 2.94 | 10.94 | 2.92 | 53.68 | 0.34 | 6.25 | 0.02 | 100.0 | 54.57 | -65.13 |
| 2017 (4) | 3.49 | -49.86 | -3.21 | 0 | 5.15 | 0 | 0.01 | 0.0 | 0.28 | -96.6 | 0.28 | -51.72 | -0.01 | 0 | 1.31 | -26.89 | 2.65 | -49.81 | 1.9 | -57.87 | 0.32 | 3.23 | 0.01 | 0.0 | 156.50 | 8.61 |
| 2016 (3) | 6.96 | 148.57 | 1.27 | 0 | -0.61 | 0 | 0.01 | 0.0 | 8.23 | 1614.58 | 0.58 | 81.25 | -0.01 | 0 | 1.79 | 34.39 | 5.28 | 103.86 | 4.51 | 89.5 | 0.31 | -3.12 | 0.01 | 0.0 | 144.10 | 39.47 |
| 2015 (2) | 2.8 | -9.68 | -2.32 | 0 | -3.09 | 0 | 0.01 | 0.0 | 0.48 | -83.1 | 0.32 | 166.67 | 0 | 0 | 1.33 | 123.83 | 2.59 | 49.71 | 2.38 | 31.49 | 0.32 | -17.95 | 0.01 | 0.0 | 103.32 | -26.34 |
| 2014 (1) | 3.1 | -1.59 | -0.26 | 0 | -1.13 | 0 | 0.01 | 0.0 | 2.84 | 37.2 | 0.12 | -64.71 | 0.01 | 0 | 0.59 | -58.48 | 1.73 | -39.93 | 1.81 | -33.94 | 0.39 | 0.0 | 0.01 | 0 | 140.27 | 39.38 |
| 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) | 4.33 | 727.54 | 254.92 | -4.32 | -4900.0 | -154.12 | -0.2 | -217.65 | 0 | -0.03 | 0 | 0 | 0.01 | 101.67 | 102.08 | 0.09 | 50.0 | 350.0 | 0 | 0 | 0 | 0.90 | 5.36 | 290.93 | 1.71 | 67.65 | 4.27 | 1.32 | 18.92 | -14.29 | 0.08 | 0.0 | -11.11 | 0 | 0 | 0 | 309.29 | 633.41 | 313.23 |
| 24Q2 (19) | -0.69 | -727.27 | -630.77 | 0.09 | -25.0 | -91.09 | 0.17 | 30.77 | -15.0 | 0 | 0 | 0 | -0.6 | -360.87 | -152.63 | 0.06 | 100.0 | 100.0 | 0 | 0 | 0 | 0.86 | 21.83 | 85.73 | 1.02 | 175.68 | -2.86 | 1.11 | 88.14 | 24.72 | 0.08 | 0.0 | -11.11 | 0 | 0 | 0 | -57.98 | -453.17 | -537.1 |
| 24Q1 (18) | 0.11 | -98.01 | 120.37 | 0.12 | 108.33 | -93.18 | 0.13 | 106.5 | 121.67 | 0 | 0 | 0 | 0.23 | -94.39 | -81.15 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 0.70 | 49.18 | -45.9 | 0.37 | -53.16 | 85.0 | 0.59 | -15.71 | 55.26 | 0.08 | -11.11 | -11.11 | 0 | 0 | 0 | 16.42 | -97.66 | 114.29 |
| 23Q4 (17) | 5.54 | 354.1 | 27.65 | -1.44 | 15.29 | 38.46 | -2.0 | 0 | 61.24 | 0 | 0 | 0 | 4.1 | 954.17 | 105.0 | 0.03 | 50.0 | 0.0 | 0 | 0 | 0 | 0.47 | 104.16 | 9.11 | 0.79 | -51.83 | 5.33 | 0.7 | -54.55 | 14.75 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 701.27 | 836.94 | 13.11 |
| 23Q3 (16) | 1.22 | 838.46 | -55.64 | -1.7 | -268.32 | -270.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.48 | -142.11 | -112.8 | 0.02 | -33.33 | -80.0 | 0 | 0 | 0 | 0.23 | -49.94 | -76.47 | 1.64 | 56.19 | 7.89 | 1.54 | 73.03 | 7.69 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 74.85 | 464.23 | -58.63 |
| 23Q2 (15) | 0.13 | 124.07 | 128.89 | 1.01 | -42.61 | 191.82 | 0.2 | 133.33 | 105.87 | 0 | 0 | 0 | 1.14 | -6.56 | 173.55 | 0.03 | -25.0 | 0.0 | 0 | 0 | 0 | 0.46 | -64.52 | 35.48 | 1.05 | 425.0 | 25.0 | 0.89 | 134.21 | 21.92 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 13.27 | 111.55 | 124.17 |
| 23Q1 (14) | -0.54 | -112.44 | 68.97 | 1.76 | 175.21 | 131.1 | -0.6 | 88.37 | 81.48 | 0 | 0 | 0 | 1.22 | -39.0 | 116.49 | 0.04 | 33.33 | 33.33 | 0 | 0 | 0 | 1.30 | 200.87 | 111.26 | 0.2 | -73.33 | 900.0 | 0.38 | -37.7 | 18.75 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | -114.89 | -118.53 | 72.93 |
| 22Q4 (13) | 4.34 | 57.82 | 172.96 | -2.34 | -334.0 | -2825.0 | -5.16 | -530.0 | -460.84 | 0 | 0 | 0 | 2.0 | -46.67 | 32.45 | 0.03 | -70.0 | -25.0 | 0 | 0 | 0 | 0.43 | -55.97 | -22.3 | 0.75 | -50.66 | 15.38 | 0.61 | -57.34 | 35.56 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 620.00 | 242.69 | 110.57 |
| 22Q3 (12) | 2.75 | 711.11 | 350.0 | 1.0 | 190.91 | 933.33 | 1.2 | 135.19 | -30.64 | 0 | 0 | 0 | 3.75 | 341.94 | 407.38 | 0.1 | 233.33 | 100.0 | 0 | 0 | 0 | 0.98 | 188.24 | 18.63 | 1.52 | 80.95 | 424.14 | 1.43 | 95.89 | 429.63 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 180.92 | 429.68 | 159.21 |
| 22Q2 (11) | -0.45 | 74.14 | -45.16 | -1.1 | 80.57 | -1275.0 | -3.41 | -5.25 | -320.0 | 0 | 0 | 0 | -1.55 | 79.05 | -297.44 | 0.03 | 0.0 | -57.14 | 0 | 0 | 0 | 0.34 | -44.67 | -68.17 | 0.84 | 4100.0 | 110.0 | 0.73 | 128.12 | 65.91 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | -54.88 | 87.07 | 6.18 |
| 22Q1 (10) | -1.74 | -209.43 | -132.0 | -5.66 | -6975.0 | -18966.67 | -3.24 | -326.57 | -1081.82 | 0 | 0 | 0 | -7.4 | -590.07 | -927.78 | 0.03 | -25.0 | -40.0 | 0 | 0 | 0 | 0.61 | 10.66 | -37.91 | 0.02 | -96.92 | -91.3 | 0.32 | -28.89 | 18.52 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | -424.39 | -244.13 | -103.71 |
| 21Q4 (9) | 1.59 | 244.55 | 127.14 | -0.08 | 33.33 | -106.78 | 1.43 | -17.34 | 243.0 | 0 | 0 | 0 | 1.51 | 223.77 | -19.68 | 0.04 | -20.0 | 33.33 | 0 | 0 | 0 | 0.56 | -32.78 | 27.78 | 0.65 | 124.14 | 4.84 | 0.45 | 66.67 | -10.0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 294.44 | 196.36 | 148.17 |
| 21Q3 (8) | -1.1 | -254.84 | -147.41 | -0.12 | -50.0 | -106.94 | 1.73 | 11.61 | 193.01 | 0 | 0 | 0 | -1.22 | -212.82 | -130.12 | 0.05 | -28.57 | 0.0 | 0 | 0 | 0 | 0.83 | -22.67 | 5.29 | 0.29 | -27.5 | -61.84 | 0.27 | -38.64 | -62.5 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | -305.56 | -422.4 | -206.68 |
| 21Q2 (7) | -0.31 | 58.67 | -6.9 | -0.08 | -366.67 | -103.79 | 1.55 | 369.7 | 496.15 | 0 | 0 | 0 | -0.39 | 45.83 | -121.43 | 0.07 | 40.0 | 600.0 | 0 | 0 | 0 | 1.07 | 7.94 | 344.58 | 0.4 | 73.91 | -18.37 | 0.44 | 62.96 | -47.62 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | -58.49 | 71.92 | -87.57 |
| 21Q1 (6) | -0.75 | -207.14 | -231.58 | 0.03 | -97.46 | 50.0 | 0.33 | 133.0 | -79.75 | 0 | 0 | 0 | -0.72 | -138.3 | -222.03 | 0.05 | 66.67 | -16.67 | 0 | 0 | 0 | 0.99 | 127.72 | -67.82 | 0.23 | -62.9 | 330.0 | 0.27 | -46.0 | 212.5 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | -208.33 | -275.6 | 0 |
| 20Q4 (5) | 0.7 | -69.83 | -66.67 | 1.18 | -31.79 | 171.95 | -1.0 | 46.24 | -21.95 | 0 | 0 | 0 | 1.88 | -53.58 | 308.7 | 0.03 | -40.0 | 0.0 | 0 | 0 | 0 | 0.43 | -44.61 | -18.41 | 0.62 | -18.42 | 3.33 | 0.5 | -30.56 | -15.25 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 118.64 | -58.58 | -61.58 |
| 20Q3 (4) | 2.32 | 900.0 | 0.0 | 1.73 | -18.01 | 0.0 | -1.86 | -815.38 | 0.0 | 0 | 0 | 0.0 | 4.05 | 122.53 | 0.0 | 0.05 | 400.0 | 0.0 | 0 | 0 | 0.0 | 0.78 | 226.53 | 0.0 | 0.76 | 55.1 | 0.0 | 0.72 | -14.29 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0.0 | 286.42 | 1018.52 | 0.0 |
| 20Q2 (3) | -0.29 | -150.88 | 0.0 | 2.11 | 10450.0 | 0.0 | 0.26 | -84.05 | 0.0 | 0 | 0 | 0.0 | 1.82 | 208.47 | 0.0 | 0.01 | -83.33 | 0.0 | 0 | 0 | 0.0 | 0.24 | -92.19 | 0.0 | 0.49 | 590.0 | 0.0 | 0.84 | 450.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0.0 | -31.18 | 0 | 0.0 |
| 20Q1 (2) | 0.57 | -72.86 | 0.0 | 0.02 | 101.22 | 0.0 | 1.63 | 298.78 | 0.0 | 0 | 0 | 0.0 | 0.59 | 28.26 | 0.0 | 0.06 | 100.0 | 0.0 | 0 | 0 | 0.0 | 3.08 | 477.44 | 0.0 | -0.1 | -116.67 | 0.0 | -0.24 | -140.68 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 2.1 | 0.0 | 0.0 | -1.64 | 0.0 | 0.0 | -0.82 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.46 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 308.82 | 0.0 | 0.0 |
