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) | 14.79 | -63.74 | -32.79 | 0 | -6.81 | 0 | 1.09 | 0 | -18.0 | 0 | 5.91 | 612.05 | 0.32 | 0 | 3.56 | 602.22 | -0.18 | 0 | 4.46 | 0 | 3.98 | -0.75 | 0.22 | -4.35 | 170.79 | 0 |
| 2022 (9) | 40.79 | 360.38 | -8.13 | 0 | -12.95 | 0 | -0.51 | 0 | 32.66 | 530.5 | 0.83 | -78.1 | 0 | 0 | 0.51 | -70.23 | -2.03 | 0 | -27.54 | 0 | 4.01 | -15.4 | 0.23 | -4.17 | 0.00 | 0 |
| 2021 (8) | 8.86 | 0 | -3.68 | 0 | -0.03 | 0 | 0.72 | 1100.0 | 5.18 | 0 | 3.79 | -12.67 | 0.01 | 0 | 1.70 | -34.21 | -3.29 | 0 | 50.17 | 807.23 | 4.74 | -5.58 | 0.24 | 60.0 | 16.07 | 0 |
| 2020 (7) | -3.91 | 0 | -5.97 | 0 | 2.6 | 465.22 | 0.06 | 0 | -9.88 | 0 | 4.34 | -30.0 | -0.44 | 0 | 2.59 | -36.39 | -5.57 | 0 | 5.53 | 10960.0 | 5.02 | 5.02 | 0.15 | -6.25 | -36.54 | 0 |
| 2019 (6) | -10.25 | 0 | -8.3 | 0 | 0.46 | 0 | -3.26 | 0 | -18.55 | 0 | 6.2 | 0.32 | -1.22 | 0 | 4.07 | -0.61 | -1.09 | 0 | 0.05 | -96.79 | 4.78 | 49.38 | 0.16 | -44.83 | -205.41 | 0 |
| 2018 (5) | 12.17 | 557.84 | -8.55 | 0 | -0.41 | 0 | -0.66 | 0 | 3.62 | 54.04 | 6.18 | 103.29 | -1.79 | 0 | 4.10 | 127.34 | -0.66 | 0 | 1.56 | 0 | 3.2 | 4.23 | 0.29 | 7.41 | 240.99 | 0 |
| 2017 (4) | 1.85 | -70.02 | 0.5 | -98.08 | -14.77 | 0 | 0 | 0 | 2.35 | -92.72 | 3.04 | -5.3 | 0 | 0 | 1.80 | 46.13 | -7.94 | 0 | -8.88 | 0 | 3.07 | 35.84 | 0.27 | -22.86 | 0.00 | 0 |
| 2016 (3) | 6.17 | -37.99 | 26.1 | 1877.27 | -14.82 | 0 | 0 | 0 | 32.27 | 186.34 | 3.21 | 844.12 | 0 | 0 | 1.23 | 650.2 | -3.74 | 0 | 16.31 | -6.8 | 2.26 | 289.66 | 0.35 | 29.63 | 32.61 | -39.86 |
| 2015 (2) | 9.95 | 0 | 1.32 | 0 | -19.56 | 0 | 0 | 0 | 11.27 | 0 | 0.34 | -27.66 | 0 | 0 | 0.16 | -37.59 | -9.38 | 0 | 17.5 | 109.58 | 0.58 | 5.45 | 0.27 | 12.5 | 54.22 | 0 |
| 2014 (1) | -2.89 | 0 | -1.95 | 0 | -39.84 | 0 | 0 | 0 | -4.84 | 0 | 0.47 | 4.44 | 0 | 0 | 0.26 | 72.79 | 0.58 | -83.19 | 8.35 | -26.11 | 0.55 | 3.77 | 0.24 | -59.32 | -31.62 | 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) | 3.34 | 215.57 | -56.62 | 1.57 | -62.17 | 606.45 | 6.88 | 285.95 | 17300.0 | 0.45 | 4400.0 | 2350.0 | 4.91 | 289.68 | -33.56 | 2.09 | -40.79 | 45.14 | 0.05 | 0 | -61.54 | 2.81 | -52.96 | -3.21 | 1.19 | -24.68 | 197.5 | 1.43 | -41.63 | 204.26 | 1.24 | 24.0 | 7.83 | 0.05 | 0.0 | -16.67 | 122.79 | 248.71 | -73.21 |
| 24Q2 (19) | -2.89 | -32.57 | 6.47 | 4.15 | 210.08 | 127.37 | -3.7 | -217.09 | -2566.67 | 0.01 | 105.0 | -98.11 | 1.26 | 121.18 | 106.9 | 3.53 | 155.8 | 249.5 | 0 | 100.0 | 100.0 | 5.98 | 87.41 | 127.16 | 1.58 | 232.77 | 350.79 | 2.45 | -57.17 | 194.96 | 1.0 | -1.96 | 20.48 | 0.05 | 0.0 | 0.0 | -82.57 | -157.18 | 0 |
| 24Q1 (18) | -2.18 | -113.4 | 64.26 | -3.77 | 68.35 | 30.19 | 3.16 | 148.54 | 890.0 | -0.2 | -281.82 | -142.55 | -5.95 | -236.47 | 48.26 | 1.38 | -47.73 | 68.29 | -0.03 | -109.68 | 66.67 | 3.19 | -45.9 | 29.18 | -1.19 | -893.33 | -1090.0 | 5.72 | 489.69 | 2.14 | 1.02 | -12.82 | 22.89 | 0.05 | 0.0 | -16.67 | -32.11 | -104.32 | 65.84 |
| 23Q4 (17) | 16.27 | 111.3 | -37.71 | -11.91 | -3741.94 | -75.15 | -6.51 | -16175.0 | -15.84 | 0.11 | 650.0 | -50.0 | 4.36 | -41.0 | -77.43 | 2.64 | 83.33 | 438.78 | 0.31 | 138.46 | 675.0 | 5.90 | 102.96 | 330.18 | 0.15 | -62.5 | 110.14 | 0.97 | 106.38 | 123.15 | 1.17 | 1.74 | -19.31 | 0.05 | -16.67 | -16.67 | 742.92 | 62.09 | 0 |
| 23Q3 (16) | 7.7 | 349.19 | -14.35 | -0.31 | 97.96 | 70.75 | -0.04 | -126.67 | 99.01 | -0.02 | -103.77 | -200.0 | 7.39 | 140.49 | -6.81 | 1.44 | 42.57 | 1700.0 | 0.13 | 533.33 | 333.33 | 2.91 | 10.4 | 1311.22 | 0.4 | 163.49 | 137.38 | 0.47 | 118.22 | -95.45 | 1.15 | 38.55 | 35.29 | 0.06 | 20.0 | 0.0 | 458.33 | 0 | 473.04 |
| 23Q2 (15) | -3.09 | 49.34 | -3190.0 | -15.16 | -180.74 | -11761.54 | 0.15 | 137.5 | 104.46 | 0.53 | 12.77 | 220.45 | -18.25 | -58.7 | -8034.78 | 1.01 | 23.17 | 10000.0 | -0.03 | 66.67 | -250.0 | 2.63 | 6.57 | 11732.48 | -0.63 | -530.0 | -493.75 | -2.58 | -146.07 | 31.56 | 0.83 | 0.0 | -3.49 | 0.05 | -16.67 | -16.67 | 0.00 | 100.0 | 0 |
| 23Q1 (14) | -6.1 | -123.35 | -213.17 | -5.4 | 20.59 | -2600.0 | -0.4 | 92.88 | -766.67 | 0.47 | 113.64 | 246.88 | -11.5 | -159.52 | -321.58 | 0.82 | 67.35 | 1266.67 | -0.09 | -325.0 | 0.0 | 2.47 | 80.15 | 1713.44 | -0.1 | 93.24 | -127.78 | 5.6 | 233.65 | 118.73 | 0.83 | -42.76 | -3.49 | 0.06 | 0.0 | 0.0 | -93.99 | 0 | 0 |
| 22Q4 (13) | 26.12 | 190.55 | 72.75 | -6.8 | -541.51 | -282.02 | -5.62 | -39.45 | -397.35 | 0.22 | 1000.0 | -15.38 | 19.32 | 143.63 | 44.83 | 0.49 | 512.5 | 19.51 | 0.04 | 33.33 | 0.0 | 1.37 | 565.81 | 109.19 | -1.48 | -38.32 | -240.95 | -4.19 | -140.56 | 22.26 | 1.45 | 70.59 | 9.85 | 0.06 | 0.0 | -25.0 | 0.00 | -100.0 | 0 |
| 22Q3 (12) | 8.99 | 8890.0 | 290.87 | -1.06 | -915.38 | -541.67 | -4.03 | -19.94 | -2418.75 | 0.02 | 104.55 | -96.23 | 7.93 | 3347.83 | 277.4 | 0.08 | 700.0 | -50.0 | 0.03 | 50.0 | -25.0 | 0.21 | 825.64 | -14.97 | -1.07 | -768.75 | -197.27 | 10.33 | 374.01 | 1074.53 | 0.85 | -1.16 | -18.27 | 0.06 | 0.0 | 0.0 | 79.98 | 0 | 100.68 |
| 22Q2 (11) | 0.1 | -98.14 | 106.99 | 0.13 | 165.0 | 107.22 | -3.36 | -5700.0 | -4700.0 | -0.44 | -37.5 | -191.67 | 0.23 | -95.57 | 107.12 | 0.01 | -83.33 | -99.32 | 0.02 | 122.22 | 128.57 | 0.02 | -83.67 | -99.26 | 0.16 | -55.56 | 6.67 | -3.77 | 87.39 | -146.72 | 0.86 | 0.0 | -25.86 | 0.06 | 0.0 | 20.0 | 0.00 | 0 | 100.0 |
| 22Q1 (10) | 5.39 | -64.35 | 5000.0 | -0.2 | 88.76 | 39.39 | 0.06 | 105.31 | -95.49 | -0.32 | -223.08 | 41.82 | 5.19 | -61.09 | 1279.55 | 0.06 | -85.37 | -96.57 | -0.09 | -325.0 | 0 | 0.14 | -79.22 | -96.49 | 0.36 | -65.71 | 106.44 | -29.9 | -454.73 | -161.59 | 0.86 | -34.85 | -28.93 | 0.06 | -25.0 | 0.0 | 0.00 | 0 | 100.0 |
| 21Q4 (9) | 15.12 | 421.02 | 18800.0 | -1.78 | -841.67 | -812.0 | -1.13 | -606.25 | 63.43 | 0.26 | -50.94 | 143.33 | 13.34 | 398.43 | 3942.42 | 0.41 | 156.25 | -66.67 | 0.04 | 0.0 | -90.0 | 0.66 | 170.63 | -72.47 | 1.05 | -4.55 | 158.99 | -5.39 | -408.49 | -219.25 | 1.32 | 26.92 | 3.94 | 0.08 | 33.33 | 166.67 | 0.00 | 100.0 | -100.0 |
| 21Q3 (8) | -4.71 | -229.37 | -282.56 | 0.24 | 113.33 | 114.91 | -0.16 | -128.57 | -105.93 | 0.53 | 10.42 | 194.44 | -4.47 | -38.39 | -560.82 | 0.16 | -89.12 | -90.86 | 0.04 | 157.14 | 100.0 | 0.24 | -91.98 | -93.65 | 1.1 | 633.33 | 239.24 | -1.06 | -113.14 | -143.98 | 1.04 | -10.34 | -11.86 | 0.06 | 20.0 | 20.0 | -11775.00 | -76313.99 | -16712.79 |
| 21Q2 (7) | -1.43 | -1200.0 | 84.22 | -1.8 | -445.45 | 52.0 | -0.07 | -105.26 | -102.47 | 0.48 | 187.27 | -32.39 | -3.23 | -634.09 | 74.79 | 1.47 | -16.0 | 51.55 | -0.07 | 0 | 75.0 | 3.02 | -22.23 | 25.2 | 0.15 | 102.68 | 118.07 | 8.07 | -83.38 | 333.87 | 1.16 | -4.13 | -7.94 | 0.05 | -16.67 | 66.67 | -15.41 | -6879.09 | 94.64 |
| 21Q1 (6) | -0.11 | -237.5 | -104.44 | -0.33 | -232.0 | 61.18 | 1.33 | 143.04 | 786.67 | -0.55 | 8.33 | -139.13 | -0.44 | -233.33 | -126.99 | 1.75 | 42.28 | 337.5 | 0 | -100.0 | 100.0 | 3.88 | 63.12 | 188.85 | -5.59 | -214.04 | -158.8 | 48.55 | 974.12 | 1589.26 | 1.21 | -4.72 | -8.33 | 0.06 | 100.0 | 50.0 | -0.22 | -116.06 | 0 |
| 20Q4 (5) | 0.08 | -96.9 | -98.13 | 0.25 | 115.53 | 127.27 | -3.09 | -214.44 | -1645.0 | -0.6 | -433.33 | 72.6 | 0.33 | -65.98 | -92.47 | 1.23 | -29.71 | 215.38 | 0.4 | 1900.0 | 139.6 | 2.38 | -37.61 | 156.47 | -1.78 | -125.32 | -125.32 | 4.52 | 87.55 | 422.86 | 1.27 | 7.63 | -16.99 | 0.03 | -40.0 | -25.0 | 1.37 | -98.06 | -99.95 |
| 20Q3 (4) | 2.58 | 128.48 | 0.0 | -1.61 | 57.07 | 0.0 | 2.7 | -4.59 | 0.0 | 0.18 | -74.65 | 0.0 | 0.97 | 107.57 | 0.0 | 1.75 | 80.41 | 0.0 | 0.02 | 107.14 | 0.0 | 3.82 | 58.19 | 0.0 | -0.79 | 4.82 | 0.0 | 2.41 | 29.57 | 0.0 | 1.18 | -6.35 | 0.0 | 0.05 | 66.67 | 0.0 | 70.88 | 124.64 | 0.0 |
| 20Q2 (3) | -9.06 | -465.32 | 0.0 | -3.75 | -341.18 | 0.0 | 2.83 | 1786.67 | 0.0 | 0.71 | 408.7 | 0.0 | -12.81 | -885.89 | 0.0 | 0.97 | 142.5 | 0.0 | -0.28 | 52.54 | 0.0 | 2.41 | 79.42 | 0.0 | -0.83 | 61.57 | 0.0 | 1.86 | 157.06 | 0.0 | 1.26 | -4.55 | 0.0 | 0.03 | -25.0 | 0.0 | -287.62 | 0 | 0.0 |
| 20Q1 (2) | 2.48 | -41.92 | 0.0 | -0.85 | -872.73 | 0.0 | 0.15 | -25.0 | 0.0 | -0.23 | 89.5 | 0.0 | 1.63 | -62.79 | 0.0 | 0.4 | 2.56 | 0.0 | -0.59 | 41.58 | 0.0 | 1.34 | 44.83 | 0.0 | -2.16 | -173.42 | 0.0 | -3.26 | -132.86 | 0.0 | 1.32 | -13.73 | 0.0 | 0.04 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 4.27 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | -2.19 | 0.0 | 0.0 | 4.38 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | -1.01 | 0.0 | 0.0 | 0.93 | 0.0 | 0.0 | -0.79 | 0.0 | 0.0 | -1.4 | 0.0 | 0.0 | 1.53 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 2511.76 | 0.0 | 0.0 |
