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) | 6.44 | -13.56 | -1.12 | 0 | -5.18 | 0 | -0.78 | 0 | 5.32 | -29.54 | 0.26 | 44.44 | 0 | 0 | 1.30 | 112.31 | 2.04 | -39.47 | 1.73 | -61.04 | 0.77 | -2.53 | 0 | 0 | 257.60 | 80.84 |
| 2022 (9) | 7.45 | 386.93 | 0.1 | -99.72 | -8.11 | 0 | -0.38 | 0 | 7.55 | -79.66 | 0.18 | -5.26 | -0.15 | 0 | 0.61 | 2.61 | 3.37 | 6.31 | 4.44 | -45.19 | 0.79 | -11.24 | 0 | 0 | 142.45 | 736.99 |
| 2021 (8) | 1.53 | -24.26 | 35.59 | 0 | -38.04 | 0 | -0.37 | 0 | 37.12 | 2033.33 | 0.19 | 137.5 | -0.27 | 0 | 0.60 | 79.91 | 3.17 | 168.64 | 8.1 | 4962.5 | 0.89 | -64.11 | 0 | 0 | 17.02 | -77.67 |
| 2020 (7) | 2.02 | -6.05 | -0.28 | 0 | -3.2 | 0 | 0.97 | 212.9 | 1.74 | -5.43 | 0.08 | -20.0 | -0.03 | 0 | 0.33 | -16.79 | 1.18 | -19.18 | 0.16 | 0 | 2.48 | -21.77 | 0.01 | -66.67 | 76.23 | -46.46 |
| 2019 (6) | 2.15 | 95.45 | -0.31 | 0 | -2.78 | 0 | 0.31 | 0 | 1.84 | 19.48 | 0.1 | 100.0 | -0.07 | 0 | 0.40 | 95.15 | 1.46 | -5.81 | -1.69 | 0 | 3.17 | 2.92 | 0.03 | 50.0 | 142.38 | 166.65 |
| 2018 (5) | 1.1 | -72.43 | 0.44 | -24.14 | -3.43 | 0 | -0.54 | 0 | 1.54 | -66.3 | 0.05 | -50.0 | 0 | 0 | 0.20 | -52.47 | 1.55 | -43.22 | -1.04 | 0 | 3.08 | -3.75 | 0.02 | -33.33 | 53.40 | -85.28 |
| 2017 (4) | 3.99 | -52.95 | 0.58 | 0 | -7.39 | 0 | 1.15 | 116.98 | 4.57 | -44.0 | 0.1 | 900.0 | 0 | 0 | 0.43 | 1040.16 | 2.73 | 170.3 | -2.13 | 0 | 3.2 | -10.36 | 0.03 | 0.0 | 362.73 | -63.21 |
| 2016 (3) | 8.48 | -21.99 | -0.32 | 0 | -7.01 | 0 | 0.53 | 0 | 8.16 | -21.91 | 0.01 | -87.5 | -0.01 | 0 | 0.04 | -83.82 | 1.01 | -69.11 | -2.74 | 0 | 3.57 | 2.0 | 0.03 | 50.0 | 986.05 | 497.8 |
| 2015 (2) | 10.87 | 0 | -0.42 | 0 | -5.1 | 0 | -0.14 | 0 | 10.45 | 0 | 0.08 | 166.67 | -0.07 | 0 | 0.23 | 217.85 | 3.27 | -35.38 | 3.07 | -42.83 | 3.5 | -6.42 | 0.02 | -33.33 | 164.95 | 0 |
| 2014 (1) | -0.73 | 0 | -0.8 | 0 | 0.22 | 0 | -1.04 | 0 | -1.53 | 0 | 0.03 | -66.67 | -0.01 | 0 | 0.07 | -67.31 | 5.06 | 20.19 | 5.37 | 0.0 | 3.74 | -5.32 | 0.03 | -40.0 | -7.99 | 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) | 1.48 | -0.67 | -20.86 | -0.33 | -65.0 | 21.43 | -1.02 | -43.66 | 40.7 | 0.18 | -40.0 | 325.0 | 1.15 | -10.85 | -20.69 | 0.03 | -57.14 | -85.71 | 0 | 0 | -100.0 | 0.60 | -62.5 | -84.53 | 1.0 | 85.19 | 127.27 | 0.81 | 42.11 | 3.85 | 0.19 | 0.0 | 0.0 | 0 | 0 | 0 | 148.00 | -24.51 | -23.23 |
| 24Q2 (19) | 1.49 | 175.93 | 302.7 | -0.2 | -142.55 | 83.74 | -0.71 | 54.78 | 53.29 | 0.3 | 143.48 | 114.49 | 1.29 | 27.72 | 250.0 | 0.07 | 133.33 | 600.0 | 0 | 0 | 100.0 | 1.61 | 103.76 | 733.87 | 0.54 | -27.03 | 125.0 | 0.57 | -42.42 | 67.65 | 0.19 | 0.0 | 0.0 | 0 | 0 | 0 | 196.05 | 328.41 | 180.83 |
| 24Q1 (18) | 0.54 | -37.93 | -83.73 | 0.47 | 327.27 | 11.9 | -1.57 | -38.94 | -93.83 | -0.69 | -243.75 | -177.53 | 1.01 | 3.06 | -72.99 | 0.03 | 0.0 | 200.0 | 0 | 0 | 100.0 | 0.79 | 25.33 | 275.99 | 0.74 | -45.59 | 0 | 0.99 | 35.62 | 861.54 | 0.19 | 0.0 | -5.0 | 0 | 0 | 0 | 45.76 | -51.61 | -99.04 |
| 23Q4 (17) | 0.87 | -53.48 | -74.78 | 0.11 | 126.19 | -88.17 | -1.13 | 34.3 | 71.82 | 0.48 | 700.0 | -22.58 | 0.98 | -32.41 | -77.63 | 0.03 | -85.71 | -25.0 | 0 | -100.0 | 100.0 | 0.63 | -83.85 | -1.79 | 1.36 | 209.09 | 300.0 | 0.73 | -6.41 | 3750.0 | 0.19 | 0.0 | 0.0 | 0 | 0 | 0 | 94.57 | -50.95 | -95.34 |
| 23Q3 (16) | 1.87 | 405.41 | 4.47 | -0.42 | 65.85 | -290.91 | -1.72 | -13.16 | 41.3 | -0.08 | 96.14 | 86.44 | 1.45 | 268.6 | -27.86 | 0.21 | 2000.0 | 950.0 | 0.1 | 211.11 | 300.0 | 3.91 | 1921.79 | 1311.73 | 0.44 | 83.33 | -56.44 | 0.78 | 129.41 | -49.02 | 0.19 | 0.0 | -5.0 | 0 | 0 | 0 | 192.78 | 176.15 | 86.32 |
| 23Q2 (15) | 0.37 | -88.86 | 37.04 | -1.23 | -392.86 | -80.88 | -1.52 | -87.65 | -794.12 | -2.07 | -332.58 | -800.0 | -0.86 | -122.99 | -109.76 | 0.01 | 0.0 | -85.71 | -0.09 | -800.0 | -350.0 | 0.19 | -8.12 | -77.09 | 0.24 | 0 | -80.17 | 0.34 | 361.54 | -81.32 | 0.19 | -5.0 | -5.0 | 0 | 0 | 0 | 69.81 | -98.53 | 422.29 |
| 23Q1 (14) | 3.32 | -3.77 | 71.13 | 0.42 | -54.84 | 213.51 | -0.81 | 79.8 | 18.18 | 0.89 | 43.55 | 623.53 | 3.74 | -14.61 | 138.22 | 0.01 | -75.0 | -83.33 | -0.01 | 83.33 | 50.0 | 0.21 | -67.26 | -72.84 | 0 | -100.0 | -100.0 | -0.13 | -550.0 | -111.71 | 0.2 | 5.26 | 0.0 | 0 | 0 | 0 | 4742.86 | 133.71 | 3102.65 |
| 22Q4 (13) | 3.45 | 92.74 | 106.59 | 0.93 | 322.73 | 196.88 | -4.01 | -36.86 | -115.59 | 0.62 | 205.08 | 1450.0 | 4.38 | 117.91 | 516.9 | 0.04 | 100.0 | -55.56 | -0.06 | -20.0 | -100.0 | 0.64 | 132.15 | -47.41 | 0.34 | -66.34 | -17.07 | -0.02 | -101.31 | -110.53 | 0.19 | -5.0 | -9.52 | 0 | 0 | 0 | 2029.41 | 1861.39 | 386.09 |
| 22Q3 (12) | 1.79 | 562.96 | -20.8 | 0.22 | 132.35 | 139.29 | -2.93 | -1623.53 | -46.5 | -0.59 | -156.52 | -220.41 | 2.01 | 590.24 | 18.24 | 0.02 | -71.43 | -66.67 | -0.05 | -150.0 | 16.67 | 0.28 | -67.19 | -63.62 | 1.01 | -16.53 | 1.0 | 1.53 | -15.93 | 71.91 | 0.2 | 0.0 | -9.09 | 0 | 0 | 0 | 103.47 | 674.1 | -49.18 |
| 22Q2 (11) | 0.27 | -86.08 | 110.23 | -0.68 | -83.78 | -203.03 | -0.17 | 82.83 | -112.5 | -0.23 | -35.29 | -21.05 | -0.41 | -126.11 | 79.29 | 0.07 | 16.67 | 75.0 | -0.02 | 0.0 | 88.24 | 0.84 | 8.93 | 93.37 | 1.21 | 49.38 | 53.16 | 1.82 | 63.96 | 75.0 | 0.2 | 0.0 | -13.04 | 0 | 0 | 0 | 13.37 | -90.97 | 106.43 |
| 22Q1 (10) | 1.94 | 16.17 | 708.33 | -0.37 | 61.46 | -101.01 | -0.99 | 46.77 | 97.21 | -0.17 | -525.0 | 76.06 | 1.57 | 121.13 | -95.72 | 0.06 | -33.33 | 500.0 | -0.02 | 33.33 | 0.0 | 0.78 | -36.61 | 482.95 | 0.81 | 97.56 | -16.49 | 1.11 | 484.21 | -81.44 | 0.2 | -4.76 | -16.67 | 0 | 0 | 0 | 148.09 | -64.53 | 3738.04 |
| 21Q4 (9) | 1.67 | -26.11 | 227.45 | -0.96 | -71.43 | 12.73 | -1.86 | 7.0 | -106.67 | 0.04 | -91.84 | -96.19 | 0.71 | -58.24 | 220.34 | 0.09 | 50.0 | 350.0 | -0.03 | 50.0 | -400.0 | 1.22 | 60.6 | 338.99 | 0.41 | -59.0 | -22.64 | 0.19 | -78.65 | -52.5 | 0.21 | -4.55 | -30.0 | 0 | 0 | 0 | 417.50 | 105.06 | 473.04 |
| 21Q3 (8) | 2.26 | 185.61 | 382.5 | -0.56 | -184.85 | -153.85 | -2.0 | -247.06 | -112.77 | 0.49 | 357.89 | 4800.0 | 1.7 | 185.86 | 608.33 | 0.06 | 50.0 | 500.0 | -0.06 | 64.71 | -500.0 | 0.76 | 74.37 | 367.51 | 1.0 | 26.58 | 316.67 | 0.89 | -14.42 | 641.67 | 0.22 | -4.35 | -69.01 | 0 | 0 | 0 | 203.60 | 197.95 | 311.24 |
| 21Q2 (7) | -2.64 | -1200.0 | -228.78 | 0.66 | -98.19 | 243.48 | 1.36 | 103.83 | 13500.0 | -0.19 | 73.24 | -416.67 | -1.98 | -105.4 | -224.53 | 0.04 | 300.0 | 33.33 | -0.17 | -750.0 | -1800.0 | 0.44 | 228.38 | -21.11 | 0.79 | -18.56 | 216.0 | 1.04 | -82.61 | 308.0 | 0.23 | -4.17 | -68.49 | 0 | 0 | 0 | -207.87 | -5487.4 | -123.32 |
| 21Q1 (6) | 0.24 | -52.94 | -7.69 | 36.46 | 3414.55 | 15091.67 | -35.53 | -3847.78 | -2493.43 | -0.71 | -167.62 | -373.33 | 36.7 | 6320.34 | 7240.0 | 0.01 | -50.0 | 0.0 | -0.02 | -300.0 | 60.0 | 0.13 | -52.26 | -27.53 | 0.97 | 83.02 | 506.25 | 5.98 | 1395.0 | 4171.43 | 0.24 | -20.0 | -67.57 | 0 | 0 | 0 | 3.86 | -94.7 | -86.94 |
| 20Q4 (5) | 0.51 | 163.75 | -62.22 | -1.1 | -205.77 | -74.6 | -0.9 | 4.26 | -475.0 | 1.05 | 10400.0 | 303.85 | -0.59 | -345.83 | -181.94 | 0.02 | 100.0 | 100.0 | 0.01 | 200.0 | 125.0 | 0.28 | 71.03 | 87.74 | 0.53 | 120.83 | -27.4 | 0.4 | 233.33 | 407.69 | 0.3 | -57.75 | -60.53 | 0 | 0 | -100.0 | 72.86 | 175.59 | -65.46 |
| 20Q3 (4) | -0.8 | -139.02 | 0.0 | 1.04 | 326.09 | 0.0 | -0.94 | -9500.0 | 0.0 | 0.01 | -83.33 | 0.0 | 0.24 | -84.91 | 0.0 | 0.01 | -66.67 | 0.0 | -0.01 | -200.0 | 0.0 | 0.16 | -70.58 | 0.0 | 0.24 | -4.0 | 0.0 | 0.12 | 124.0 | 0.0 | 0.71 | -2.74 | 0.0 | 0 | 0 | 0.0 | -96.39 | -110.81 | 0.0 |
| 20Q2 (3) | 2.05 | 688.46 | 0.0 | -0.46 | -291.67 | 0.0 | 0.01 | 100.73 | 0.0 | 0.06 | 140.0 | 0.0 | 1.59 | 218.0 | 0.0 | 0.03 | 200.0 | 0.0 | 0.01 | 120.0 | 0.0 | 0.55 | 201.66 | 0.0 | 0.25 | 56.25 | 0.0 | -0.5 | -457.14 | 0.0 | 0.73 | -1.35 | 0.0 | 0 | 0 | 0.0 | 891.30 | 2916.72 | 0.0 |
| 20Q1 (2) | 0.26 | -80.74 | 0.0 | 0.24 | 138.1 | 0.0 | -1.37 | -670.83 | 0.0 | -0.15 | -157.69 | 0.0 | 0.5 | -30.56 | 0.0 | 0.01 | 0.0 | 0.0 | -0.05 | -25.0 | 0.0 | 0.18 | 23.67 | 0.0 | 0.16 | -78.08 | 0.0 | 0.14 | 207.69 | 0.0 | 0.74 | -2.63 | 0.0 | 0 | -100.0 | 0.0 | 29.55 | -85.99 | 0.0 |
| 19Q4 (1) | 1.35 | 0.0 | 0.0 | -0.63 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0.72 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | 0.76 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 210.94 | 0.0 | 0.0 |
