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) | 44.59 | 202.1 | -0.95 | 0 | 0 | 0 | -0.01 | 0 | 43.64 | 201.38 | 0 | 0 | -0.3 | 0 | 0.00 | 0 | 0 | 0 | 8.65 | -7.49 | 1.48 | -4.52 | 0.4 | 8.11 | 423.46 | 223.33 |
| 2022 (9) | 14.76 | -58.31 | -0.28 | 0 | 0 | 0 | 0 | 0 | 14.48 | -58.28 | 0 | 0 | 0.14 | -12.5 | 0.00 | 0 | 0 | 0 | 9.35 | 2.75 | 1.55 | 4.03 | 0.37 | 8.82 | 130.97 | -59.56 |
| 2021 (8) | 35.4 | 0 | -0.69 | 0 | 0 | 0 | 0 | 0 | 34.71 | 0 | 0 | 0 | 0.16 | -77.14 | 0.00 | 0 | 0 | 0 | 9.1 | 19.27 | 1.49 | 0.0 | 0.34 | -2.86 | 323.88 | 0 |
| 2020 (7) | -50.19 | 0 | -3.27 | 0 | 0 | 0 | -0.01 | 0 | -53.46 | 0 | 0 | 0 | 0.7 | 0 | 0.00 | 0 | 0 | 0 | 7.63 | -1.42 | 1.49 | -7.45 | 0.35 | 6.06 | -529.99 | 0 |
| 2019 (6) | -4.16 | 0 | -1.91 | 0 | 0 | 0 | 0 | 0 | -6.07 | 0 | 0 | 0 | -1.31 | 0 | 0.00 | 0 | 0 | 0 | 7.74 | 61.25 | 1.61 | 126.76 | 0.33 | -5.71 | -42.98 | 0 |
| 2018 (5) | -79.66 | 0 | -0.16 | 0 | 0 | 0 | 0 | 0 | -79.82 | 0 | 0 | 0 | 0.3 | 3.45 | 0.00 | 0 | 0 | 0 | 4.8 | 6.19 | 0.71 | 5.97 | 0.35 | 12.9 | -1359.39 | 0 |
| 2017 (4) | 79.4 | 0 | -1.53 | 0 | 0 | 0 | 0 | 0 | 77.87 | 0 | 0 | 0 | 0.29 | 0 | 0.00 | 0 | 0 | 0 | 4.52 | -30.25 | 0.67 | 9.84 | 0.31 | 40.91 | 1443.64 | 0 |
| 2016 (3) | -163.6 | 0 | -1.11 | 0 | 0 | 0 | 0 | 0 | -164.71 | 0 | 0 | 0 | -0.72 | 0 | 0.00 | 0 | 0 | 0 | 6.48 | 9.64 | 0.61 | 0.0 | 0.22 | 4.76 | -2238.03 | 0 |
| 2015 (2) | -22.84 | 0 | -0.92 | 0 | 0 | 0 | 0 | 0 | -23.76 | 0 | 0 | 0 | -0.51 | 0 | 0.00 | 0 | 0 | 0 | 5.91 | 16.11 | 0.61 | 5.17 | 0.21 | 23.53 | -339.38 | 0 |
| 2014 (1) | 99.2 | 0 | -2.01 | 0 | 0 | 0 | 0 | 0 | 97.19 | 0 | 0 | 0 | -0.13 | 0 | 0.00 | 0 | 0 | 0 | 5.09 | 21.48 | 0.58 | 3.57 | 0.17 | -10.53 | 1698.63 | 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) | 5.49 | 121.35 | -80.91 | -0.98 | 19.67 | -113.04 | 0 | 0 | 0 | 0 | 0 | 0 | 4.51 | 116.75 | -84.06 | 0 | 0 | 0 | 0.32 | 134.78 | 233.33 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.46 | -16.33 | 11.31 | 0.38 | 2.7 | 5.56 | 0.11 | 10.0 | 10.0 | 186.10 | 124.68 | -82.72 |
| 24Q2 (19) | -25.71 | 54.1 | 9.22 | -1.22 | -12100.0 | -117.86 | 0 | 0 | 0 | 0 | 0 | 0 | -26.93 | 51.93 | 6.75 | 0 | 0 | 0 | -0.92 | -9300.0 | -104.44 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.94 | 71.93 | 13.51 | 0.37 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | -753.96 | 70.65 | 18.53 |
| 24Q1 (18) | -56.01 | -217.74 | -1537.72 | -0.01 | -102.33 | 97.22 | 0 | 0 | 0 | 0 | 100.0 | 0 | -56.02 | -216.71 | -1382.01 | 0 | 0 | 0 | 0.01 | -98.48 | 103.85 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.71 | -1.72 | -19.34 | 0.37 | 0.0 | -2.63 | 0.1 | 0.0 | 0.0 | -2569.27 | -219.36 | -1853.24 |
| 23Q4 (17) | 47.57 | 65.4 | 221.64 | 0.43 | 193.48 | -60.91 | 0 | 0 | 0 | -0.01 | 0 | 0 | 48.0 | 69.61 | 202.08 | 0 | 0 | 0 | 0.66 | 375.0 | -42.61 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.74 | -21.27 | 16.0 | 0.37 | 2.78 | -2.63 | 0.1 | 0.0 | 0.0 | 2152.49 | 99.83 | 188.16 |
| 23Q3 (16) | 28.76 | 201.55 | 662.82 | -0.46 | 17.86 | -176.67 | 0 | 0 | 0 | 0 | 0 | 0 | 28.3 | 197.99 | 727.49 | 0 | 0 | 0 | -0.24 | 46.67 | -132.88 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.21 | -14.67 | 4.25 | 0.36 | -2.7 | -7.69 | 0.1 | 0.0 | 11.11 | 1077.15 | 216.39 | 648.06 |
| 23Q2 (15) | -28.32 | -728.07 | -940.36 | -0.56 | -55.56 | 60.56 | 0 | 0 | 0 | 0 | 0 | 0 | -28.88 | -664.02 | -1581.03 | 0 | 0 | 0 | -0.45 | -73.08 | 64.29 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.59 | 22.17 | -11.6 | 0.37 | -2.63 | -5.13 | 0.1 | 0.0 | 11.11 | -925.49 | -603.59 | -1036.48 |
| 23Q1 (14) | -3.42 | -123.12 | -300.0 | -0.36 | -132.73 | 36.84 | 0 | 0 | 0 | 0 | 0 | 0 | -3.78 | -123.79 | -431.58 | 0 | 0 | 0 | -0.26 | -122.61 | 45.83 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.12 | 41.33 | -24.29 | 0.38 | 0.0 | -2.56 | 0.1 | 0.0 | 11.11 | -131.54 | -117.61 | -352.31 |
| 22Q4 (13) | 14.79 | 389.43 | 23.77 | 1.1 | 83.33 | 685.71 | 0 | 0 | 0 | 0 | 0 | 0 | 15.89 | 452.33 | 31.43 | 0 | 0 | 0 | 1.15 | 57.53 | 296.55 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.5 | -29.25 | -29.91 | 0.38 | -2.56 | -2.56 | 0.1 | 11.11 | 11.11 | 746.97 | 480.06 | 63.77 |
| 22Q3 (12) | -5.11 | -251.63 | -1142.86 | 0.6 | 142.25 | 184.51 | 0 | 0 | 0 | 0 | 0 | 0 | -4.51 | -331.28 | -1950.0 | 0 | 0 | 0 | 0.73 | 157.94 | 321.21 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.12 | -27.65 | -10.17 | 0.39 | 0.0 | 2.63 | 0.09 | 0.0 | 12.5 | -196.54 | -298.87 | -1231.1 |
| 22Q2 (11) | 3.37 | 97.08 | 349.33 | -1.42 | -149.12 | -294.52 | 0 | 0 | 0 | 0 | 0 | 0 | 1.95 | 71.05 | 31.76 | 0 | 0 | 0 | -1.26 | -162.5 | -255.56 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.93 | 4.64 | 26.84 | 0.39 | 0.0 | 5.41 | 0.09 | 0.0 | 12.5 | 98.83 | 89.56 | 263.68 |
| 22Q1 (10) | 1.71 | -85.69 | -92.3 | -0.57 | -507.14 | 32.14 | 0 | 0 | 0 | 0 | 0 | 0 | 1.14 | -90.57 | -94.66 | 0 | 0 | 0 | -0.48 | -265.52 | 22.58 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.8 | 30.84 | 22.81 | 0.39 | 0.0 | 11.43 | 0.09 | 0.0 | 12.5 | 52.13 | -88.57 | -93.64 |
| 21Q4 (9) | 11.95 | 2338.78 | 154.44 | 0.14 | 119.72 | 133.33 | 0 | 0 | 0 | 0 | 0 | 0 | 12.09 | 5595.45 | 155.23 | 0 | 0 | 0 | 0.29 | 187.88 | 38.1 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.14 | -9.32 | 15.05 | 0.39 | 2.63 | 8.33 | 0.09 | 12.5 | 12.5 | 456.11 | 2524.94 | 147.79 |
| 21Q3 (8) | 0.49 | -34.67 | 102.23 | -0.71 | -197.26 | 57.74 | 0 | 0 | 0 | 0 | 0 | 0 | -0.22 | -114.86 | 99.07 | 0 | 0 | 0 | -0.33 | -140.74 | -147.14 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.36 | 2.16 | 28.96 | 0.38 | 2.7 | 2.7 | 0.08 | 0.0 | -11.11 | 17.38 | -36.06 | 101.81 |
| 21Q2 (7) | 0.75 | -96.62 | -97.6 | 0.73 | 186.9 | 52.08 | 0 | 0 | 0 | 0 | 0 | 0 | 1.48 | -93.07 | -95.34 | 0 | 0 | 0 | 0.81 | 230.65 | -5.81 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.31 | 1.32 | 29.05 | 0.37 | 5.71 | 0.0 | 0.08 | 0.0 | -11.11 | 27.17 | -96.68 | -98.05 |
| 21Q1 (6) | 22.2 | 201.14 | 159.12 | -0.84 | -1500.0 | 60.56 | 0 | 0 | 0 | 0 | 0 | 100.0 | 21.36 | 197.58 | 153.83 | 0 | 0 | 0 | -0.62 | -395.24 | 41.51 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.28 | 22.58 | 6.05 | 0.35 | -2.78 | -10.26 | 0.08 | 0.0 | -11.11 | 819.19 | 185.84 | 157.38 |
| 20Q4 (5) | -21.95 | 0.09 | -541.65 | 0.06 | 103.57 | 113.64 | 0 | 0 | 0 | 0 | 0 | 0 | -21.89 | 7.44 | -583.22 | 0 | 0 | 0 | 0.21 | -70.0 | 177.78 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.86 | 1.64 | -8.37 | 0.36 | -2.7 | -10.0 | 0.08 | -11.11 | -11.11 | -954.35 | 0.53 | -583.89 |
| 20Q3 (4) | -21.97 | -170.24 | 0.0 | -1.68 | -450.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -23.65 | -174.46 | 0.0 | 0 | 0 | 0.0 | 0.7 | -18.6 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 1.83 | 2.23 | 0.0 | 0.37 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | -959.39 | -169.01 | 0.0 |
| 20Q2 (3) | 31.28 | 183.3 | 0.0 | 0.48 | 122.54 | 0.0 | 0 | 0 | 0.0 | 0 | 100.0 | 0.0 | 31.76 | 180.04 | 0.0 | 0 | 0 | 0.0 | 0.86 | 181.13 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 1.79 | -16.74 | 0.0 | 0.37 | -5.13 | 0.0 | 0.09 | 0.0 | 0.0 | 1390.22 | 197.37 | 0.0 |
| 20Q1 (2) | -37.55 | -855.53 | 0.0 | -2.13 | -384.09 | 0.0 | 0 | 0 | 0.0 | -0.01 | 0 | 0.0 | -39.68 | -975.94 | 0.0 | 0 | 0 | 0.0 | -1.06 | -292.59 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 2.15 | 5.91 | 0.0 | 0.39 | -2.5 | 0.0 | 0.09 | 0.0 | 0.0 | -1427.76 | -823.93 | 0.0 |
| 19Q4 (1) | 4.97 | 0.0 | 0.0 | -0.44 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.53 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.27 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.03 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 197.22 | 0.0 | 0.0 |
