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) | -2.09 | 0 | -2.56 | 0 | 4.68 | 1070.0 | -0.15 | 0 | -4.65 | 0 | 0.63 | -26.74 | -1.13 | 0 | 1.30 | -38.72 | 0.95 | 143.59 | 0.57 | 338.46 | 0.93 | 6.9 | 0.07 | -12.5 | -133.12 | 0 |
| 2022 (9) | 0.06 | 0 | -1.14 | 0 | 0.4 | -85.66 | -0.13 | 0 | -1.08 | 0 | 0.86 | 59.26 | -0.56 | 0 | 2.11 | 52.06 | 0.39 | 457.14 | 0.13 | -83.12 | 0.87 | 10.13 | 0.08 | 60.0 | 5.56 | 0 |
| 2021 (8) | -1.22 | 0 | 0.05 | 0 | 2.79 | 0 | 0.14 | 16.67 | -1.17 | 0 | 0.54 | 58.82 | 0.02 | 100.0 | 1.39 | 59.23 | 0.07 | 0 | 0.77 | 83.33 | 0.79 | -1.25 | 0.05 | 0.0 | -75.78 | 0 |
| 2020 (7) | 2.11 | 0 | -0.32 | 0 | -1.67 | 0 | 0.12 | 50.0 | 1.79 | 0 | 0.34 | -10.53 | 0.01 | 0 | 0.87 | -10.11 | -0.4 | 0 | 0.42 | -6.67 | 0.8 | -2.44 | 0.05 | -16.67 | 166.14 | 0 |
| 2019 (6) | -6.2 | 0 | -0.45 | 0 | 7.27 | -42.62 | 0.08 | -52.94 | -6.65 | 0 | 0.38 | -19.15 | -0.28 | 0 | 0.97 | -43.82 | 0.79 | 464.29 | 0.45 | 200.0 | 0.82 | 28.12 | 0.06 | 20.0 | -466.17 | 0 |
| 2018 (5) | -11.3 | 0 | -1.52 | 0 | 12.67 | 0 | 0.17 | 0 | -12.82 | 0 | 0.47 | 38.24 | -0.4 | 0 | 1.73 | 22.93 | 0.14 | -90.6 | 0.15 | -87.8 | 0.64 | 3.23 | 0.05 | -16.67 | -1345.24 | 0 |
| 2017 (4) | 1.49 | 56.84 | -0.63 | 0 | -1.39 | 0 | -0.49 | 0 | 0.86 | 95.45 | 0.34 | -15.0 | -0.11 | 0 | 1.41 | -3.93 | 1.49 | -37.13 | 1.23 | -37.24 | 0.62 | 5.08 | 0.06 | -25.0 | 78.01 | 115.97 |
| 2016 (3) | 0.95 | -31.16 | -0.51 | 0 | -0.54 | 0 | 0.08 | 0 | 0.44 | -73.49 | 0.4 | 5.26 | -0.05 | 0 | 1.46 | -18.27 | 2.37 | 253.73 | 1.96 | 415.79 | 0.59 | 3.51 | 0.08 | -38.46 | 36.12 | -71.73 |
| 2015 (2) | 1.38 | 318.18 | 0.28 | 0 | -1.16 | 0 | 0 | 0 | 1.66 | 0 | 0.38 | -33.33 | 0.13 | 0 | 1.79 | -37.2 | 0.67 | -62.36 | 0.38 | -75.48 | 0.57 | 1.79 | 0.13 | 8.33 | 127.78 | 763.47 |
| 2014 (1) | 0.33 | -85.96 | -1.19 | 0 | -0.82 | 0 | 0 | 0 | -0.86 | 0 | 0.57 | 23.91 | -0.12 | 0 | 2.85 | 12.01 | 1.78 | 559.26 | 1.55 | 369.7 | 0.56 | 3.7 | 0.12 | 9.09 | 14.80 | -93.83 |
| 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) | 2.87 | 263.07 | 555.56 | -0.19 | 51.28 | 76.83 | -2.77 | -222.03 | -336.75 | 0.02 | 200.0 | 140.0 | 2.68 | 224.65 | 284.83 | 0.08 | -38.46 | -60.0 | -0.1 | -900.0 | 50.0 | 0.57 | -44.47 | -66.22 | 0.49 | -16.95 | -18.33 | 0.32 | -23.81 | -38.46 | 0.25 | 0.0 | 8.7 | 0.02 | 0.0 | 0.0 | 486.44 | 290.71 | 694.54 |
| 24Q2 (19) | -1.76 | 74.16 | 43.59 | -0.39 | -116.67 | 40.0 | 2.27 | -65.81 | -33.82 | -0.02 | -110.0 | -200.0 | -2.15 | 69.24 | 42.97 | 0.13 | -62.86 | -13.33 | -0.01 | 95.45 | 97.92 | 1.03 | -63.0 | -12.31 | 0.59 | 11.32 | 410.53 | 0.42 | 7.69 | 244.83 | 0.25 | 4.17 | 8.7 | 0.02 | 0.0 | 0.0 | -255.07 | 75.65 | 0 |
| 24Q1 (18) | -6.81 | -253.03 | -144.09 | -0.18 | 79.55 | 10.0 | 6.64 | 319.14 | 113.5 | 0.2 | 253.85 | 1900.0 | -6.99 | -295.8 | -133.78 | 0.35 | 191.67 | 118.75 | -0.22 | 46.34 | -340.0 | 2.78 | 198.38 | 92.71 | 0.53 | 20.45 | 430.0 | 0.39 | 21.88 | 1200.0 | 0.24 | 4.35 | 4.35 | 0.02 | 0.0 | 100.0 | -1047.69 | -234.2 | -1.39 |
| 23Q4 (17) | 4.45 | 806.35 | 463.29 | -0.88 | -7.32 | -450.0 | -3.03 | -358.97 | -161.21 | -0.13 | -160.0 | 27.78 | 3.57 | 346.21 | 466.67 | 0.12 | -40.0 | -66.67 | -0.41 | -105.0 | -925.0 | 0.93 | -44.89 | -72.9 | 0.44 | -26.67 | 120.0 | 0.32 | -38.46 | 540.0 | 0.23 | 0.0 | 4.55 | 0.02 | 0.0 | 0.0 | 780.70 | 1054.19 | 186.59 |
| 23Q3 (16) | -0.63 | 79.81 | 80.85 | -0.82 | -26.15 | -74.47 | 1.17 | -65.89 | 0.0 | -0.05 | -350.0 | -183.33 | -1.45 | 61.54 | 61.44 | 0.2 | 33.33 | 300.0 | -0.2 | 58.33 | 62.26 | 1.69 | 44.14 | 283.11 | 0.6 | 415.79 | 361.54 | 0.52 | 279.31 | 766.67 | 0.23 | 0.0 | 4.55 | 0.02 | 0.0 | -33.33 | -81.82 | 0 | 92.29 |
| 23Q2 (15) | -3.12 | -11.83 | -181.04 | -0.65 | -225.0 | -22.64 | 3.43 | 10.29 | 534.18 | 0.02 | 100.0 | 200.0 | -3.77 | -26.09 | -213.55 | 0.15 | -6.25 | -46.43 | -0.48 | -860.0 | -1300.0 | 1.17 | -18.7 | -57.44 | -0.19 | -290.0 | -211.76 | -0.29 | -1066.67 | -270.59 | 0.23 | 0.0 | 4.55 | 0.02 | 100.0 | 100.0 | 0.00 | 100.0 | -100.0 |
| 23Q1 (14) | -2.79 | -453.16 | -117.97 | -0.2 | -25.0 | -766.67 | 3.11 | 368.1 | 163.56 | 0.01 | 105.56 | 0 | -2.99 | -574.6 | -139.2 | 0.16 | -55.56 | 0.0 | -0.05 | -25.0 | -25.0 | 1.44 | -58.04 | -21.62 | 0.1 | -50.0 | 183.33 | 0.03 | -40.0 | 121.43 | 0.23 | 4.55 | 4.55 | 0.01 | -50.0 | 0.0 | -1033.33 | -479.32 | 27.34 |
| 22Q4 (13) | 0.79 | 124.01 | -51.83 | -0.16 | 65.96 | 66.67 | -1.16 | -199.15 | -157.78 | -0.18 | -400.0 | -1900.0 | 0.63 | 116.76 | -45.69 | 0.36 | 620.0 | 9.09 | -0.04 | 92.45 | -233.33 | 3.44 | 679.08 | 5.45 | 0.2 | 53.85 | 11.11 | 0.05 | -16.67 | -70.59 | 0.22 | 0.0 | 10.0 | 0.02 | -33.33 | 0.0 | 272.41 | 125.67 | -35.22 |
| 22Q3 (12) | -3.29 | -185.45 | -149.24 | -0.47 | 11.32 | -571.43 | 1.17 | 248.1 | 50.0 | 0.06 | 400.0 | 20.0 | -3.76 | -213.25 | -170.5 | 0.05 | -82.14 | -44.44 | -0.53 | -1425.0 | -1866.67 | 0.44 | -83.99 | -53.16 | 0.13 | -23.53 | 750.0 | 0.06 | -64.71 | 0 | 0.22 | 0.0 | 10.0 | 0.03 | 200.0 | 200.0 | -1061.29 | -210.26 | -68.84 |
| 22Q2 (11) | 3.85 | 400.78 | 375.31 | -0.53 | -1866.67 | -174.65 | -0.79 | -166.95 | 54.07 | -0.02 | 0 | -140.0 | 3.32 | 365.6 | 118.42 | 0.28 | 75.0 | 366.67 | 0.04 | 200.0 | -69.23 | 2.75 | 49.71 | 366.67 | 0.17 | 241.67 | 383.33 | 0.17 | 221.43 | -52.78 | 0.22 | 0.0 | 10.0 | 0.01 | 0.0 | 0.0 | 962.50 | 167.68 | 577.31 |
| 22Q1 (10) | -1.28 | -178.05 | 45.53 | 0.03 | 106.25 | 127.27 | 1.18 | 362.22 | -71.77 | 0 | -100.0 | -100.0 | -1.25 | -207.76 | 49.19 | 0.16 | -51.52 | 220.0 | -0.04 | -233.33 | 76.47 | 1.84 | -43.55 | 230.67 | -0.12 | -166.67 | -300.0 | -0.14 | -182.35 | -158.33 | 0.22 | 10.0 | 10.0 | 0.01 | -50.0 | 0.0 | -1422.22 | -438.21 | -172.34 |
| 21Q4 (9) | 1.64 | 224.24 | -22.27 | -0.48 | -585.71 | -352.63 | -0.45 | -157.69 | 89.98 | 0.01 | -80.0 | 200.0 | 1.16 | 183.45 | -49.57 | 0.33 | 266.67 | 230.0 | 0.03 | 0.0 | -25.0 | 3.26 | 246.03 | 179.18 | 0.18 | 1000.0 | 142.86 | 0.17 | 0 | 88.89 | 0.2 | 0.0 | 0.0 | 0.02 | 100.0 | 100.0 | 420.51 | 166.9 | -40.21 |
| 21Q3 (8) | -1.32 | -262.96 | -477.14 | -0.07 | -109.86 | -141.18 | 0.78 | 145.35 | 271.43 | 0.05 | 0.0 | 266.67 | -1.39 | -191.45 | -367.31 | 0.09 | 50.0 | 550.0 | 0.03 | -76.92 | 150.0 | 0.94 | 59.57 | 616.84 | -0.02 | 66.67 | -122.22 | 0 | -100.0 | -100.0 | 0.2 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -628.57 | -542.33 | -962.04 |
| 21Q2 (7) | 0.81 | 134.47 | -65.24 | 0.71 | 745.45 | 269.05 | -1.72 | -141.15 | -15.44 | 0.05 | 66.67 | -61.54 | 1.52 | 161.79 | -20.42 | 0.06 | 20.0 | -45.45 | 0.13 | 176.47 | 225.0 | 0.59 | 6.08 | -39.45 | -0.06 | -100.0 | -166.67 | 0.36 | 50.0 | 28.57 | 0.2 | 0.0 | 5.26 | 0.01 | 0.0 | -50.0 | 142.11 | 127.21 | -70.12 |
| 21Q1 (6) | -2.35 | -211.37 | 12.31 | -0.11 | -157.89 | 57.69 | 4.18 | 193.1 | 1.95 | 0.03 | 400.0 | 0.0 | -2.46 | -206.96 | 16.33 | 0.05 | -50.0 | -66.67 | -0.17 | -525.0 | 0 | 0.56 | -52.34 | -69.93 | -0.03 | 92.86 | 82.35 | 0.24 | 166.67 | 209.09 | 0.2 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -522.22 | -174.25 | 0 |
| 20Q4 (5) | 2.11 | 502.86 | 28.66 | 0.19 | 11.76 | 480.0 | -4.49 | -2238.1 | -178.88 | -0.01 | 66.67 | -116.67 | 2.3 | 342.31 | 44.65 | 0.1 | 600.0 | 11.11 | 0.04 | 166.67 | 166.67 | 1.17 | 740.61 | 40.8 | -0.42 | -566.67 | -362.5 | 0.09 | -66.67 | -25.0 | 0.2 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 703.33 | 864.57 | 41.52 |
| 20Q3 (4) | 0.35 | -84.98 | 0.0 | 0.17 | 140.48 | 0.0 | 0.21 | 114.09 | 0.0 | -0.03 | -123.08 | 0.0 | 0.52 | -72.77 | 0.0 | -0.02 | -118.18 | 0.0 | -0.06 | -250.0 | 0.0 | -0.18 | -118.7 | 0.0 | 0.09 | 0.0 | 0.0 | 0.27 | -3.57 | 0.0 | 0.2 | 5.26 | 0.0 | 0.01 | -50.0 | 0.0 | 72.92 | -84.67 | 0.0 |
| 20Q2 (3) | 2.33 | 186.94 | 0.0 | -0.42 | -61.54 | 0.0 | -1.49 | -136.34 | 0.0 | 0.13 | 333.33 | 0.0 | 1.91 | 164.97 | 0.0 | 0.11 | -26.67 | 0.0 | 0.04 | 0 | 0.0 | 0.97 | -47.32 | 0.0 | 0.09 | 152.94 | 0.0 | 0.28 | 227.27 | 0.0 | 0.19 | -5.0 | 0.0 | 0.02 | 100.0 | 0.0 | 475.51 | 0 | 0.0 |
| 20Q1 (2) | -2.68 | -263.41 | 0.0 | -0.26 | -420.0 | 0.0 | 4.1 | 354.66 | 0.0 | 0.03 | -50.0 | 0.0 | -2.94 | -284.91 | 0.0 | 0.15 | 66.67 | 0.0 | 0 | 100.0 | 0.0 | 1.85 | 123.18 | 0.0 | -0.17 | -206.25 | 0.0 | -0.22 | -283.33 | 0.0 | 0.2 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 1.64 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -1.61 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 1.59 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 496.97 | 0.0 | 0.0 |
