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) | 12.36 | 206.7 | -14.92 | 0 | 2.54 | 111.67 | -0.11 | 0 | -2.56 | 0 | 0.03 | -50.0 | 0.32 | 0 | 0.09 | -57.63 | 2.22 | 7.25 | 2.05 | -0.97 | 0.11 | 22.22 | 0.02 | 0.0 | 566.97 | 206.7 |
| 2022 (9) | 4.03 | -26.06 | -5.81 | 0 | 1.2 | 9.09 | 12.55 | -7.92 | -1.78 | 0 | 0.06 | 200.0 | -0.02 | 0 | 0.20 | 267.38 | 2.07 | 204.41 | 2.07 | 100.97 | 0.09 | 0.0 | 0.02 | 0.0 | 184.86 | -61.33 |
| 2021 (8) | 5.45 | -30.57 | -5.66 | 0 | 1.1 | 0 | 13.63 | 2928.89 | -0.21 | 0 | 0.02 | 0.0 | -0.02 | 0 | 0.06 | 44.34 | 0.68 | -76.22 | 1.03 | -67.41 | 0.09 | 80.0 | 0.02 | 0.0 | 478.07 | 96.71 |
| 2020 (7) | 7.85 | -67.79 | -0.29 | 0 | -7.06 | 0 | 0.45 | -70.2 | 7.56 | -70.93 | 0.02 | -33.33 | -0.06 | 0 | 0.04 | -28.15 | 2.86 | 19.17 | 3.16 | 80.57 | 0.05 | 0.0 | 0.02 | 0.0 | 243.03 | -81.85 |
| 2019 (6) | 24.37 | 0 | 1.64 | -71.08 | -26.5 | 0 | 1.51 | 0 | 26.01 | 0 | 0.03 | 50.0 | -0.17 | 0 | 0.05 | -71.43 | 2.4 | 0 | 1.75 | 0 | 0.05 | 25.0 | 0.02 | 0.0 | 1339.01 | 0 |
| 2018 (5) | -28.04 | 0 | 5.67 | -45.9 | 22.5 | 0 | -0.33 | 0 | -22.37 | 0 | 0.02 | 0.0 | -0.08 | 0 | 0.19 | 264.24 | -2.04 | 0 | -1.36 | 0 | 0.04 | -50.0 | 0.02 | -33.33 | 0.00 | 0 |
| 2017 (4) | 5.89 | 0 | 10.48 | 0 | -15.68 | 0 | -15.71 | 0 | 16.37 | 0 | 0.02 | 100.0 | -0.09 | 0 | 0.05 | 48.06 | 2.68 | 495.56 | 2.01 | 356.82 | 0.08 | -33.33 | 0.03 | 0.0 | 277.83 | 0 |
| 2016 (3) | -5.03 | 0 | -3.43 | 0 | 8.79 | -26.13 | 3.0 | 0 | -8.46 | 0 | 0.01 | -75.0 | -0.02 | 0 | 0.03 | -78.24 | 0.45 | -69.39 | 0.44 | -69.23 | 0.12 | -7.69 | 0.03 | 50.0 | -852.54 | 0 |
| 2015 (2) | -14.63 | 0 | -0.16 | 0 | 11.9 | 271.88 | -3.85 | 0 | -14.79 | 0 | 0.04 | -60.0 | -0.04 | 0 | 0.16 | -41.26 | 1.47 | -36.91 | 1.43 | -23.12 | 0.13 | -7.14 | 0.02 | 0.0 | -925.95 | 0 |
| 2014 (1) | -2.07 | 0 | 1.04 | -10.34 | 3.2 | 0 | -7.55 | 0 | -1.03 | 0 | 0.1 | 0.0 | 0.01 | 0 | 0.27 | 121.45 | 2.33 | -82.02 | 1.86 | -85.16 | 0.14 | -6.67 | 0.02 | -33.33 | -102.48 | 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) | -0.65 | -117.29 | 92.37 | 2.02 | 254.2 | 90.57 | 0.65 | 119.82 | -91.56 | -0.19 | -5.56 | 62.0 | 1.37 | -44.08 | 118.36 | 0.02 | 0 | 100.0 | -0.01 | 0 | 0 | 0.35 | 0 | 173.36 | 0.51 | 24.39 | 21.43 | 0.5 | 16.28 | 16.28 | 0.02 | 0.0 | -33.33 | 0.01 | 0.0 | 0 | -122.64 | -115.0 | 93.38 |
| 24Q2 (19) | 3.76 | 333.54 | 265.64 | -1.31 | 82.51 | -119.91 | -3.28 | -136.16 | 26.79 | -0.18 | -160.0 | 91.93 | 2.45 | 126.92 | -43.16 | 0 | -100.0 | -100.0 | 0 | 100.0 | 100.0 | -0.00 | -100.0 | -100.0 | 0.41 | -16.33 | -37.88 | 0.43 | -23.21 | -24.56 | 0.02 | -33.33 | -33.33 | 0.01 | 0.0 | 0 | 817.39 | 404.62 | 316.05 |
| 24Q1 (18) | -1.61 | -105.87 | 62.65 | -7.49 | 63.05 | -227.07 | 9.07 | 235.37 | 50.41 | 0.3 | 850.0 | -88.72 | -9.1 | -226.74 | -37.88 | 0.01 | 0 | 0 | -0.02 | 0.0 | -100.0 | 0.14 | 0 | 0 | 0.49 | -7.55 | -19.67 | 0.56 | 3.7 | 9.8 | 0.03 | 0.0 | 50.0 | 0.01 | 0 | 0 | -268.33 | -105.57 | 67.0 |
| 23Q4 (17) | 27.45 | 422.18 | 25054.55 | -20.27 | -2012.26 | -276.11 | -6.7 | -187.01 | 33.6 | -0.04 | 92.0 | 99.55 | 7.18 | 196.25 | -37.02 | 0 | -100.0 | 0 | -0.02 | 0 | -100.0 | -0.00 | -100.0 | 0 | 0.53 | 26.19 | 10.42 | 0.54 | 25.58 | -12.9 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 4815.79 | 360.01 | 28119.14 |
| 23Q3 (16) | -8.52 | -275.33 | -130.27 | 1.06 | -83.89 | 49.3 | 7.7 | 271.88 | 246.85 | -0.5 | 77.58 | -117.54 | -7.46 | -273.09 | -149.5 | 0.01 | -50.0 | -80.0 | 0 | 100.0 | -100.0 | 0.13 | -40.25 | -83.59 | 0.42 | -36.36 | -20.75 | 0.43 | -24.56 | -18.87 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | -1852.17 | -389.56 | -175.32 |
| 23Q2 (15) | -2.27 | 47.33 | -123.67 | 6.58 | 387.34 | 147.58 | -4.48 | -174.3 | -203.94 | -2.23 | -183.83 | -116.58 | 4.31 | 165.3 | 201.65 | 0.02 | 0 | 100.0 | -0.01 | 0.0 | 0.0 | 0.21 | 0 | 40.04 | 0.66 | 8.2 | 24.53 | 0.57 | 11.76 | 29.55 | 0.03 | 50.0 | 50.0 | 0 | 0 | -100.0 | -378.33 | 53.48 | -118.54 |
| 23Q1 (14) | -4.31 | -3818.18 | -146.29 | -2.29 | -119.9 | 45.48 | 6.03 | 159.76 | 26.68 | 2.66 | 129.75 | -48.75 | -6.6 | -157.89 | -10.92 | 0 | 0 | 0 | -0.01 | 0.0 | 0.0 | -0.00 | 0 | 0 | 0.61 | 27.08 | 15.09 | 0.51 | -17.74 | 6.25 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -813.21 | -4631.39 | -132.35 |
| 22Q4 (13) | -0.11 | 97.03 | -105.61 | 11.51 | 1521.13 | 37.68 | -10.09 | -554.5 | -7.34 | -8.94 | -413.68 | -469.43 | 11.4 | 481.27 | 10.47 | 0 | -100.0 | 0 | -0.01 | -200.0 | 0.0 | -0.00 | -100.0 | 0 | 0.48 | -9.43 | 352.63 | 0.62 | 16.98 | 113.79 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -17.19 | 97.45 | -102.72 |
| 22Q3 (12) | -3.7 | -138.58 | -143.42 | 0.71 | 105.13 | 132.27 | 2.22 | -48.49 | -21.83 | 2.85 | -78.81 | 182.18 | -2.99 | 29.48 | 19.62 | 0.05 | 400.0 | 0 | 0.01 | 200.0 | 0.0 | 0.77 | 410.03 | 0 | 0.53 | 0.0 | 488.89 | 0.53 | 20.45 | 1666.67 | 0.02 | 0.0 | 0.0 | 0 | -100.0 | 0 | -672.73 | -132.97 | 77.87 |
| 22Q2 (11) | 9.59 | 648.0 | 66.2 | -13.83 | -229.29 | -194.88 | 4.31 | -9.45 | 1496.3 | 13.45 | 159.15 | 160.15 | -4.24 | 28.74 | -492.59 | 0.01 | 0 | 0.0 | -0.01 | 0.0 | 66.67 | 0.15 | 0 | 92.44 | 0.53 | 0.0 | 76.67 | 0.44 | -8.33 | 41.94 | 0.02 | 0.0 | 0.0 | 0.01 | 0 | 0 | 2040.43 | 682.98 | 16.7 |
| 22Q1 (10) | -1.75 | -189.29 | -130.26 | -4.2 | -150.24 | 41.01 | 4.76 | 150.64 | -35.5 | 5.19 | 430.57 | -42.4 | -5.95 | -157.66 | 24.49 | 0 | 0 | 0 | -0.01 | 0.0 | 0 | -0.00 | 0 | 0 | 0.53 | 378.95 | 10.42 | 0.48 | 65.52 | 20.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -350.00 | -155.36 | -93.42 |
| 21Q4 (9) | 1.96 | 228.95 | 168.29 | 8.36 | 480.0 | 2100.0 | -9.4 | -430.99 | -978.5 | -1.57 | -255.45 | -98.73 | 10.32 | 377.42 | 514.46 | 0 | 0 | 0 | -0.01 | -200.0 | 66.67 | -0.00 | 0 | 0 | -0.19 | -311.11 | -575.0 | 0.29 | 866.67 | 20.83 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 632.26 | 120.8 | 157.28 |
| 21Q3 (8) | -1.52 | -126.34 | -166.38 | -2.2 | 53.09 | -117.82 | 2.84 | 951.85 | 235.89 | 1.01 | -80.46 | 7.45 | -3.72 | -444.44 | -390.62 | 0 | -100.0 | -100.0 | 0.01 | 133.33 | 107.69 | -0.00 | -100.0 | -100.0 | 0.09 | -70.0 | -92.8 | 0.03 | -90.32 | -97.84 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | -3040.00 | -273.86 | -1958.52 |
| 21Q2 (7) | 5.77 | 859.21 | -50.64 | -4.69 | 34.13 | -3507.69 | 0.27 | -96.34 | 102.87 | 5.17 | -42.62 | 1048.89 | 1.08 | 113.71 | -90.66 | 0.01 | 0 | 0 | -0.03 | 0 | -130.0 | 0.08 | 0 | 0 | 0.3 | -37.5 | -82.66 | 0.31 | -22.5 | -81.44 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 1748.48 | 1066.27 | 151.28 |
| 21Q1 (6) | -0.76 | 73.52 | 76.76 | -7.12 | -1973.68 | -1614.89 | 7.38 | 589.72 | 118.99 | 9.01 | 1240.51 | 6106.67 | -7.88 | -216.47 | -181.43 | 0 | 0 | 0 | 0 | 100.0 | 0 | -0.00 | 0 | 0 | 0.48 | 1100.0 | 420.0 | 0.4 | 66.67 | 385.71 | 0.02 | 0.0 | 100.0 | 0 | 0 | -100.0 | -180.95 | 83.61 | 0 |
| 20Q4 (5) | -2.87 | -225.33 | -111.6 | 0.38 | 137.62 | -79.01 | 1.07 | 151.2 | 104.09 | -0.79 | -184.04 | -1028.57 | -2.49 | -294.53 | -109.38 | 0 | -100.0 | 0 | -0.03 | 76.92 | 62.5 | -0.00 | -100.0 | 0 | 0.04 | -96.8 | -98.66 | 0.24 | -82.73 | -89.57 | 0.02 | 100.0 | 100.0 | 0 | 0 | -100.0 | -1103.85 | -774.84 | -203.47 |
| 20Q3 (4) | 2.29 | -80.41 | 0.0 | -1.01 | -676.92 | 0.0 | -2.09 | 77.79 | 0.0 | 0.94 | 108.89 | 0.0 | 1.28 | -88.93 | 0.0 | 0.01 | 0 | 0.0 | -0.13 | -230.0 | 0.0 | 0.06 | 0 | 0.0 | 1.25 | -27.75 | 0.0 | 1.39 | -16.77 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 163.57 | -76.49 | 0.0 |
| 20Q2 (3) | 11.69 | 457.49 | 0.0 | -0.13 | -127.66 | 0.0 | -9.41 | -379.23 | 0.0 | 0.45 | 400.0 | 0.0 | 11.56 | 512.86 | 0.0 | 0 | 0 | 0.0 | 0.1 | 0 | 0.0 | -0.00 | 0 | 0.0 | 1.73 | 1253.33 | 0.0 | 1.67 | 1292.86 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | 695.83 | 0 | 0.0 |
| 20Q1 (2) | -3.27 | -113.21 | 0.0 | 0.47 | -74.03 | 0.0 | 3.37 | 112.87 | 0.0 | -0.15 | -114.29 | 0.0 | -2.8 | -110.54 | 0.0 | 0 | 0 | 0.0 | 0 | 100.0 | 0.0 | -0.00 | 0 | 0.0 | -0.15 | -105.02 | 0.0 | -0.14 | -106.09 | 0.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 24.75 | 0.0 | 0.0 | 1.81 | 0.0 | 0.0 | -26.18 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 26.56 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 2.99 | 0.0 | 0.0 | 2.3 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 1066.81 | 0.0 | 0.0 |
