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) | 8.03 | 0 | -9.35 | 0 | -4.38 | 0 | -0.28 | 0 | -1.32 | 0 | 2.64 | 4300.0 | 0 | 0 | 1.90 | 3924.83 | 7.91 | 11.41 | 6.92 | 12.7 | 0.34 | 6.25 | 0.02 | 100.0 | 110.30 | 0 |
| 2022 (9) | -1.17 | 0 | 6.68 | 0 | -5.48 | 0 | -0.75 | 0 | 5.51 | 0 | 0.06 | -33.33 | 0 | 0 | 0.05 | -32.58 | 7.1 | 13.42 | 6.14 | 14.34 | 0.32 | 28.0 | 0.01 | 0.0 | -18.08 | 0 |
| 2021 (8) | 3.46 | 21.83 | -6.16 | 0 | 6.53 | 0 | 1.24 | 49.4 | -2.7 | 0 | 0.09 | 12.5 | 0 | 0 | 0.07 | -14.09 | 6.26 | 23.96 | 5.37 | 21.49 | 0.25 | 8.7 | 0.01 | 0.0 | 61.46 | 0.84 |
| 2020 (7) | 2.84 | -31.07 | 4.17 | 0 | -3.91 | 0 | 0.83 | 45.61 | 7.01 | 195.78 | 0.08 | 14.29 | 0 | 0 | 0.08 | 3.61 | 5.05 | 26.25 | 4.42 | 25.93 | 0.23 | 15.0 | 0.01 | 0.0 | 60.94 | -44.97 |
| 2019 (6) | 4.12 | 649.09 | -1.75 | 0 | -1.33 | 0 | 0.57 | 200.0 | 2.37 | 0 | 0.07 | -22.22 | 0 | 0 | 0.08 | -42.01 | 4.0 | 42.35 | 3.51 | 38.74 | 0.2 | 66.67 | 0.01 | 0.0 | 110.75 | 435.64 |
| 2018 (5) | 0.55 | -85.82 | -5.07 | 0 | -0.57 | 0 | 0.19 | -81.19 | -4.52 | 0 | 0.09 | -25.0 | 0 | 0 | 0.14 | -32.66 | 2.81 | 19.57 | 2.53 | 29.08 | 0.12 | 50.0 | 0.01 | 0.0 | 20.68 | -89.08 |
| 2017 (4) | 3.88 | 94.97 | 0.09 | 0 | -1.44 | 0 | 1.01 | 0 | 3.97 | 187.68 | 0.12 | 500.0 | 0 | 0 | 0.20 | 496.38 | 2.35 | -8.91 | 1.96 | -12.5 | 0.08 | 0.0 | 0.01 | -50.0 | 189.27 | 122.56 |
| 2016 (3) | 1.99 | -57.84 | -0.61 | 0 | -1.21 | 0 | -0.78 | 0 | 1.38 | -75.22 | 0.02 | -66.67 | 0 | 0 | 0.03 | -69.63 | 2.58 | 24.64 | 2.24 | 22.4 | 0.08 | 0.0 | 0.02 | 0.0 | 85.04 | -65.23 |
| 2015 (2) | 4.72 | 0 | 0.85 | 16.44 | -2.25 | 0 | -0.04 | 0 | 5.57 | 0 | 0.06 | 0.0 | 0 | 0 | 0.11 | -8.01 | 2.07 | 56.82 | 1.83 | 63.39 | 0.08 | 14.29 | 0.02 | -50.0 | 244.56 | 0 |
| 2014 (1) | -0.78 | 0 | 0.73 | 23.73 | 0.17 | -96.22 | 0.47 | 193.75 | -0.05 | 0 | 0.06 | 100.0 | 0 | 0 | 0.12 | 73.29 | 1.32 | 55.29 | 1.12 | 36.59 | 0.07 | -36.36 | 0.04 | 0.0 | -63.41 | 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) | -0.56 | -109.96 | -118.73 | -6.91 | -302.64 | -415.67 | 9.56 | 279.36 | 6928.57 | -0.24 | -140.0 | 56.36 | -7.47 | -182.72 | -552.73 | 0.23 | 109.09 | 2200.0 | 0 | 0 | 0 | 0.46 | 82.79 | 1661.23 | 2.88 | 2.13 | 20.0 | 2.16 | 10.77 | 11.34 | 0.16 | 6.67 | 100.0 | 0 | 0 | -100.0 | -24.14 | -109.02 | -116.39 |
| 24Q2 (19) | 5.62 | 100.0 | -34.95 | 3.41 | -11.2 | 146.97 | -5.33 | -48.88 | -1.33 | 0.6 | 350.0 | -3.23 | 9.03 | 35.79 | 554.35 | 0.11 | -26.67 | -95.75 | 0 | 0 | 0 | 0.25 | -32.16 | -96.89 | 2.82 | 9.3 | 74.07 | 1.95 | -2.5 | 29.14 | 0.15 | 25.0 | 66.67 | 0 | 0 | -100.0 | 267.62 | 101.9 | -50.13 |
| 24Q1 (18) | 2.81 | 157.82 | 124.8 | 3.84 | 1636.0 | 868.0 | -3.58 | -450.98 | 0 | -0.24 | 25.0 | -700.0 | 6.65 | 230.14 | 786.67 | 0.15 | 650.0 | 1400.0 | 0 | 0 | 0 | 0.37 | 506.18 | 1293.26 | 2.58 | 43.33 | 23.44 | 2.0 | 19.05 | 11.73 | 0.12 | 33.33 | 50.0 | 0 | -100.0 | -100.0 | 132.55 | 148.55 | 99.35 |
| 23Q4 (17) | -4.86 | -262.54 | -167.03 | -0.25 | 81.34 | -103.06 | 1.02 | 828.57 | 140.48 | -0.32 | 41.82 | 55.56 | -5.11 | -409.7 | -180.47 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 0.06 | 134.29 | 81.53 | 1.8 | -25.0 | 10.43 | 1.68 | -13.4 | 23.53 | 0.09 | 12.5 | 12.5 | 0.01 | 0.0 | 0 | -273.03 | -285.37 | -116.03 |
| 23Q3 (16) | 2.99 | -65.39 | 154.86 | -1.34 | 81.54 | -183.75 | -0.14 | 97.34 | -105.62 | -0.55 | -188.71 | -650.0 | 1.65 | 19.57 | 142.86 | 0.01 | -99.61 | -66.67 | 0 | 0 | 0 | 0.03 | -99.68 | -66.99 | 2.4 | 48.15 | 21.21 | 1.94 | 28.48 | 2.11 | 0.08 | -11.11 | 0.0 | 0.01 | 0.0 | 0 | 147.29 | -72.55 | 153.51 |
| 23Q2 (15) | 8.64 | 591.2 | 51.05 | -7.26 | -1352.0 | -1862.16 | -5.26 | 0 | 4.01 | 0.62 | 2166.67 | 1133.33 | 1.38 | 84.0 | -74.21 | 2.59 | 25800.0 | 25800.0 | 0 | 0 | 0 | 8.17 | 30284.11 | 24141.94 | 1.62 | -22.49 | -3.57 | 1.51 | -15.64 | 7.86 | 0.09 | 12.5 | 12.5 | 0.01 | 0.0 | 0 | 536.65 | 707.12 | 38.85 |
| 23Q1 (14) | 1.25 | 168.68 | 228.95 | -0.5 | -106.12 | 81.68 | 0 | 100.0 | -100.0 | -0.03 | 95.83 | 57.14 | 0.75 | -88.19 | 131.91 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.03 | -21.02 | -17.39 | 2.09 | 28.22 | 15.47 | 1.79 | 31.62 | 21.77 | 0.08 | 0.0 | 0.0 | 0.01 | 0 | 0 | 66.49 | 152.61 | 171.21 |
| 22Q4 (13) | -1.82 | 66.61 | -208.33 | 8.17 | 410.62 | 223.98 | -2.52 | -201.2 | -144.21 | -0.72 | -820.0 | -194.74 | 6.35 | 264.94 | 229.33 | 0.01 | -66.67 | -83.33 | 0 | 0 | 0 | 0.03 | -57.4 | -82.77 | 1.63 | -17.68 | 3.82 | 1.36 | -28.42 | 8.8 | 0.08 | 0.0 | 14.29 | 0 | 0 | 0 | -126.39 | 54.08 | -199.31 |
| 22Q3 (12) | -5.45 | -195.28 | -650.51 | 1.6 | 532.43 | 532.43 | 2.49 | 145.44 | 227.63 | 0.1 | 266.67 | -47.37 | -3.85 | -171.96 | -720.97 | 0.03 | 200.0 | 200.0 | 0 | 0 | 0 | 0.08 | 137.12 | 241.3 | 1.98 | 17.86 | -2.46 | 1.9 | 35.71 | 5.56 | 0.08 | 0.0 | 33.33 | 0 | 0 | 0 | -275.25 | -171.22 | -617.14 |
| 22Q2 (11) | 5.72 | 1405.26 | 4666.67 | -0.37 | 86.45 | -364.29 | -5.48 | -18366.67 | -54700.0 | -0.06 | 14.29 | 33.33 | 5.35 | 327.66 | 1957.69 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.03 | 3.54 | -9.97 | 1.68 | -7.18 | 25.37 | 1.4 | -4.76 | 19.66 | 0.08 | 0.0 | 33.33 | 0 | 0 | 0 | 386.49 | 1476.46 | 3861.49 |
| 22Q1 (10) | 0.38 | -77.38 | -43.28 | -2.73 | 58.57 | -513.64 | 0.03 | -99.47 | -62.5 | -0.07 | -109.21 | -117.95 | -2.35 | 52.14 | -276.69 | 0.01 | -83.33 | 0.0 | 0 | 0 | 0 | 0.03 | -83.52 | -5.79 | 1.81 | 15.29 | 37.12 | 1.47 | 17.6 | 26.72 | 0.08 | 14.29 | 33.33 | 0 | 0 | 0 | 24.52 | -80.74 | -55.36 |
| 21Q4 (9) | 1.68 | 69.7 | 304.88 | -6.59 | -1681.08 | -305.94 | 5.7 | 650.0 | 18900.0 | 0.76 | 300.0 | 375.0 | -4.91 | -891.94 | -306.3 | 0.06 | 500.0 | 100.0 | 0 | 0 | 0 | 0.20 | 743.71 | 47.2 | 1.57 | -22.66 | 63.54 | 1.25 | -30.56 | 35.87 | 0.07 | 16.67 | 16.67 | 0 | 0 | 0 | 127.27 | 139.12 | 252.11 |
| 21Q3 (8) | 0.99 | 725.0 | 245.59 | -0.37 | -364.29 | -126.43 | 0.76 | 7700.0 | 130.65 | 0.19 | 311.11 | 533.33 | 0.62 | 138.46 | -13.89 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.02 | -37.45 | -42.25 | 2.03 | 51.49 | 63.71 | 1.8 | 53.85 | 56.52 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 53.23 | 445.56 | 194.71 |
| 21Q2 (7) | 0.12 | -82.09 | -92.41 | 0.14 | -78.79 | -91.41 | -0.01 | -112.5 | 99.6 | -0.09 | -123.08 | -200.0 | 0.26 | -80.45 | -91.9 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.04 | 8.35 | -51.35 | 1.34 | 1.52 | -20.24 | 1.17 | 0.86 | -17.61 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 9.76 | -82.24 | -90.86 |
| 21Q1 (6) | 0.67 | 181.71 | -75.81 | 0.66 | -79.38 | 132.04 | 0.08 | 166.67 | -92.38 | 0.39 | 143.75 | -29.09 | 1.33 | -44.12 | 87.32 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0 | 0.03 | -74.25 | -12.54 | 1.32 | 37.5 | 12.82 | 1.16 | 26.09 | 24.73 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 54.92 | 165.63 | -80.37 |
| 20Q4 (5) | -0.82 | -20.59 | -156.94 | 3.2 | 128.57 | 164.26 | 0.03 | 101.21 | 101.45 | 0.16 | 433.33 | 245.45 | 2.38 | 230.56 | 167.23 | 0.03 | 200.0 | 0 | 0 | 0 | 0 | 0.13 | 230.99 | 0 | 0.96 | -22.58 | -29.41 | 0.92 | -20.0 | -19.3 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | -83.67 | -48.89 | -169.15 |
| 20Q3 (4) | -0.68 | -143.04 | 0.0 | 1.4 | -14.11 | 0.0 | -2.48 | 1.59 | 0.0 | 0.03 | -66.67 | 0.0 | 0.72 | -77.57 | 0.0 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0.0 | 0.04 | -47.3 | 0.0 | 1.24 | -26.19 | 0.0 | 1.15 | -19.01 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | -56.20 | -152.64 | 0.0 |
| 20Q2 (3) | 1.58 | -42.96 | 0.0 | 1.63 | 179.13 | 0.0 | -2.52 | -340.0 | 0.0 | 0.09 | -83.64 | 0.0 | 3.21 | 352.11 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0.08 | 94.77 | 0.0 | 1.68 | 43.59 | 0.0 | 1.42 | 52.69 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 106.76 | -61.85 | 0.0 |
| 20Q1 (2) | 2.77 | 92.36 | 0.0 | -2.06 | 58.63 | 0.0 | 1.05 | 150.72 | 0.0 | 0.55 | 600.0 | 0.0 | 0.71 | 120.06 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 0.04 | 0 | 0.0 | 1.17 | -13.97 | 0.0 | 0.93 | -18.42 | 0.0 | 0.06 | 20.0 | 0.0 | 0 | 0 | 0.0 | 279.80 | 131.22 | 0.0 |
| 19Q4 (1) | 1.44 | 0.0 | 0.0 | -4.98 | 0.0 | 0.0 | -2.07 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | -3.54 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 1.36 | 0.0 | 0.0 | 1.14 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 121.01 | 0.0 | 0.0 |
