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) | 4.75 | 0 | -7.65 | 0 | 1.85 | -61.86 | 0.44 | 0 | -2.9 | 0 | 2.7 | -4.59 | 0.12 | 0 | 12.51 | 48.57 | -1.89 | 0 | -1.65 | 0 | 1.87 | 19.11 | 0.01 | 0.0 | 2065.22 | 0 |
| 2022 (9) | -0.25 | 0 | -2.58 | 0 | 4.85 | 192.17 | -0.32 | 0 | -2.83 | 0 | 2.83 | -17.73 | 0 | 0 | 8.42 | -26.42 | 0.82 | 203.7 | 0.66 | 186.96 | 1.57 | 82.56 | 0.01 | 0 | -11.16 | 0 |
| 2021 (8) | -3.67 | 0 | -1.77 | 0 | 1.66 | 403.03 | -0.37 | 0 | -5.44 | 0 | 3.44 | 278.02 | 0 | 0 | 11.44 | 233.27 | 0.27 | -83.02 | 0.23 | -81.89 | 0.86 | 21.13 | 0 | 0 | -336.70 | 0 |
| 2020 (7) | 2.71 | -36.83 | -2.11 | 0 | 0.33 | 0 | -0.18 | 0 | 0.6 | -77.27 | 0.91 | 93.62 | -0.35 | 0 | 3.43 | 126.63 | 1.59 | -55.96 | 1.27 | -57.67 | 0.71 | 1.43 | 0 | 0 | 136.87 | 18.36 |
| 2019 (6) | 4.29 | 45.92 | -1.65 | 0 | -2.72 | 0 | 0.09 | 0 | 2.64 | 34.01 | 0.47 | -48.35 | -0.43 | 0 | 1.51 | -48.1 | 3.61 | -28.8 | 3.0 | -23.86 | 0.7 | 25.0 | 0.01 | -66.67 | 115.63 | 78.17 |
| 2018 (5) | 2.94 | -13.02 | -0.97 | 0 | -0.81 | 0 | -0.03 | 0 | 1.97 | -37.46 | 0.91 | 237.04 | 0 | 0 | 2.92 | 182.99 | 5.07 | 24.57 | 3.94 | 17.96 | 0.56 | 7.69 | 0.03 | 50.0 | 64.90 | -25.5 |
| 2017 (4) | 3.38 | 0.0 | -0.23 | 0 | 0.5 | 0 | 0.1 | 0 | 3.15 | 29.63 | 0.27 | -72.16 | 0 | 0 | 1.03 | -70.56 | 4.07 | 8.53 | 3.34 | 16.38 | 0.52 | -10.34 | 0.02 | -33.33 | 87.11 | -10.31 |
| 2016 (3) | 3.38 | 20.28 | -0.95 | 0 | -1.68 | 0 | -0.06 | 0 | 2.43 | -29.36 | 0.97 | 115.56 | 0 | 0 | 3.50 | 77.57 | 3.75 | 177.78 | 2.87 | 263.29 | 0.58 | -14.71 | 0.03 | 0.0 | 97.13 | -48.15 |
| 2015 (2) | 2.81 | 0 | 0.63 | 0 | -3.32 | 0 | 0.16 | -5.88 | 3.44 | 0 | 0.45 | 28.57 | 0 | 0 | 1.97 | 19.1 | 1.35 | 35.0 | 0.79 | 17.91 | 0.68 | -10.53 | 0.03 | -25.0 | 187.33 | 0 |
| 2014 (1) | -1.59 | 0 | -0.4 | 0 | 2.81 | 215.73 | 0.17 | 0 | -1.99 | 0 | 0.35 | 34.62 | 0 | 0 | 1.66 | 7.86 | 1.0 | 0 | 0.67 | 0 | 0.76 | -2.56 | 0.04 | 0.0 | -108.16 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q2 (20) | 0.83 | -70.46 | -21.7 | 0.43 | 79.17 | 112.54 | 0.07 | -92.31 | -94.85 | -0.12 | -1100.0 | -200.0 | 1.26 | -58.69 | 153.16 | 0.54 | -33.33 | -35.71 | 0 | 0 | 0 | 10.06 | -44.13 | -33.8 | -0.58 | -241.18 | -866.67 | -0.4 | -344.44 | -900.0 | 0.5 | 11.11 | 11.11 | 0.01 | 0.0 | 0 | 754.55 | -0.65 | 191.85 |
| 24Q1 (19) | 2.81 | 222.99 | 88.59 | 0.24 | 109.38 | 107.36 | 0.91 | 578.95 | -7.14 | -0.01 | -106.25 | 83.33 | 3.05 | 280.47 | 272.32 | 0.81 | -42.96 | 131.43 | 0 | 0 | 0 | 18.00 | -33.58 | 159.71 | -0.17 | 83.0 | 82.11 | -0.09 | 90.62 | 88.31 | 0.45 | -8.16 | -4.26 | 0.01 | 0 | 0 | 759.46 | 0 | 0 |
| 23Q4 (18) | 0.87 | -34.59 | -52.2 | -2.56 | -260.0 | -161.22 | -0.19 | 36.67 | -733.33 | 0.16 | -57.89 | 633.33 | -1.69 | -157.68 | -301.19 | 1.42 | 1675.0 | 32.71 | 0 | -100.0 | 0 | 27.10 | 1854.53 | 40.31 | -1.0 | -1009.09 | -38.89 | -0.96 | -900.0 | -68.42 | 0.49 | 6.52 | 6.52 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q3 (17) | 1.33 | 25.47 | 58.33 | 1.6 | 146.65 | 371.19 | -0.3 | -122.06 | -127.52 | 0.38 | 1050.0 | 280.0 | 2.93 | 223.63 | 1072.0 | 0.08 | -90.48 | -88.24 | 0.12 | 0 | 0 | 1.39 | -90.87 | -83.61 | 0.11 | 283.33 | -81.97 | 0.12 | 400.0 | -78.18 | 0.46 | 2.22 | 0.0 | 0 | 0 | 0 | 229.31 | -11.3 | 175.72 |
| 23Q2 (16) | 1.06 | -28.86 | 184.8 | -3.43 | -5.21 | -351.32 | 1.36 | 38.78 | -32.34 | -0.04 | 33.33 | 77.78 | -2.37 | -33.9 | -17.91 | 0.84 | 140.0 | 52.73 | 0 | 0 | 100.0 | 15.19 | 119.17 | 180.87 | -0.06 | 93.68 | -108.33 | -0.04 | 94.81 | -106.35 | 0.45 | -4.26 | 36.36 | 0 | 0 | 0 | 258.54 | 0 | 298.56 |
| 23Q1 (15) | 1.49 | -18.13 | 189.76 | -3.26 | -232.65 | -1204.0 | 0.98 | 3166.67 | -43.02 | -0.06 | -100.0 | 70.0 | -1.77 | -310.71 | 7.33 | 0.35 | -67.29 | -35.19 | 0 | 0 | -100.0 | 6.93 | -64.12 | 26.68 | -0.95 | -31.94 | -552.38 | -0.77 | -35.09 | -1640.0 | 0.47 | 2.17 | 46.88 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q4 (14) | 1.82 | 116.67 | 156.52 | -0.98 | -66.1 | -44.12 | 0.03 | -97.25 | -90.91 | -0.03 | -130.0 | 0 | 0.84 | 236.0 | 121.54 | 1.07 | 57.35 | -3.6 | 0 | 0 | 0 | 19.31 | 128.36 | 55.21 | -0.72 | -218.03 | -3700.0 | -0.57 | -203.64 | -416.67 | 0.46 | 0.0 | 100.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q3 (13) | 0.84 | 167.2 | 700.0 | -0.59 | 22.37 | -190.77 | 1.09 | -45.77 | 113.73 | 0.1 | 155.56 | 135.71 | 0.25 | 112.44 | -50.98 | 0.68 | 23.64 | -1.45 | 0 | 100.0 | 0 | 8.46 | 56.39 | -4.76 | 0.61 | -15.28 | 608.33 | 0.55 | -12.7 | 339.13 | 0.46 | 39.39 | 109.09 | 0 | 0 | 0 | 83.17 | 163.87 | 0 |
| 22Q2 (12) | -1.25 | 24.7 | -34.41 | -0.76 | -204.0 | 32.74 | 2.01 | 16.86 | 148.15 | -0.18 | 10.0 | -80.0 | -2.01 | -5.24 | 2.43 | 0.55 | 1.85 | -46.08 | -0.33 | -200.0 | 0 | 5.41 | -1.15 | -64.48 | 0.72 | 242.86 | 1700.0 | 0.63 | 1160.0 | 3050.0 | 0.33 | 3.12 | 57.14 | 0 | 0 | 0 | -130.21 | 70.98 | 67.8 |
| 22Q1 (11) | -1.66 | 48.45 | -367.74 | -0.25 | 63.24 | 59.68 | 1.72 | 421.21 | 8500.0 | -0.2 | 0 | -2100.0 | -1.91 | 51.03 | 0 | 0.54 | -51.35 | -12.9 | 0.33 | 0 | 0 | 5.47 | -56.03 | -41.05 | 0.21 | 950.0 | -36.36 | 0.05 | -72.22 | -80.0 | 0.32 | 39.13 | 52.38 | 0 | 0 | 0 | -448.65 | 42.87 | -432.87 |
| 21Q4 (10) | -3.22 | -2200.0 | -2376.92 | -0.68 | -204.62 | 64.77 | 0.33 | -35.29 | 925.0 | 0 | 100.0 | 100.0 | -3.9 | -864.71 | -89.32 | 1.11 | 60.87 | 91.38 | 0 | 0 | 0 | 12.44 | 40.13 | 38.81 | 0.02 | 116.67 | 115.38 | 0.18 | 178.26 | 263.64 | 0.23 | 4.55 | 9.52 | 0 | 0 | 0 | -785.37 | 0 | -504.13 |
| 21Q3 (9) | -0.14 | 84.95 | -115.38 | 0.65 | 157.52 | 170.83 | 0.51 | -37.04 | 167.11 | -0.28 | -180.0 | -2700.0 | 0.51 | 124.76 | -55.65 | 0.69 | -32.35 | 762.5 | 0 | 0 | 0 | 8.88 | -41.67 | 615.97 | -0.12 | -400.0 | -148.0 | -0.23 | -1250.0 | -185.19 | 0.22 | 4.76 | 29.41 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 21Q2 (8) | -0.93 | -250.0 | -50.0 | -1.13 | -82.26 | -5550.0 | 0.81 | 3950.0 | 17.39 | -0.1 | -1100.0 | -900.0 | -2.06 | 0 | -221.88 | 1.02 | 64.52 | 1033.33 | 0 | 0 | -100.0 | 15.22 | 64.03 | 1224.48 | 0.04 | -87.88 | -95.06 | 0.02 | -92.0 | -96.72 | 0.21 | 0.0 | 23.53 | 0 | 0 | 0 | -404.35 | -400.0 | -408.7 |
| 21Q1 (7) | 0.62 | 576.92 | -75.69 | -0.62 | 67.88 | -55.0 | 0.02 | 150.0 | -95.45 | 0.01 | 133.33 | 107.14 | 0 | 100.0 | -100.0 | 0.62 | 6.9 | 264.71 | 0 | 0 | 100.0 | 9.28 | 3.54 | 213.93 | 0.33 | 353.85 | -50.75 | 0.25 | 327.27 | -50.0 | 0.21 | 0.0 | 23.53 | 0 | 0 | 0 | 134.78 | 203.68 | -64.59 |
| 20Q4 (6) | -0.13 | -114.29 | -107.6 | -1.93 | -904.17 | -132.53 | -0.04 | 94.74 | -110.0 | -0.03 | -200.0 | -50.0 | -2.06 | -279.13 | -334.09 | 0.58 | 625.0 | 625.0 | 0 | 0 | 0 | 8.96 | 622.76 | 787.48 | -0.13 | -152.0 | -115.29 | -0.11 | -140.74 | -112.5 | 0.21 | 23.53 | 23.53 | 0 | 0 | 0 | -130.00 | -162.86 | -179.82 |
| 20Q3 (5) | 0.91 | 246.77 | -32.59 | 0.24 | 1300.0 | 204.35 | -0.76 | -210.14 | 1.3 | -0.01 | 0.0 | -150.0 | 1.15 | 279.69 | 2.68 | 0.08 | -11.11 | 14.29 | 0 | -100.0 | 100.0 | 1.24 | 7.91 | 40.69 | 0.25 | -69.14 | -70.24 | 0.27 | -55.74 | -57.14 | 0.17 | 0.0 | -5.56 | 0 | 0 | 0 | 206.82 | 360.19 | 24.09 |
| 20Q2 (4) | -0.62 | -124.31 | 0.0 | -0.02 | 95.0 | 0.0 | 0.69 | 56.82 | 0.0 | -0.01 | 92.86 | 0.0 | -0.64 | -129.77 | 0.0 | 0.09 | -47.06 | 0.0 | 0.03 | 107.89 | 0.0 | 1.15 | -61.12 | 0.0 | 0.81 | 20.9 | 0.0 | 0.61 | 22.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0.0 | -79.49 | -120.88 | 0.0 |
| 20Q1 (3) | 2.55 | 49.12 | 0.0 | -0.4 | 51.81 | 0.0 | 0.44 | 10.0 | 0.0 | -0.14 | -600.0 | 0.0 | 2.15 | 144.32 | 0.0 | 0.17 | 112.5 | 0.0 | -0.38 | 0 | 0.0 | 2.96 | 192.7 | 0.0 | 0.67 | -21.18 | 0.0 | 0.5 | -43.18 | 0.0 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0.0 | 380.60 | 133.7 | 0.0 |
| 19Q4 (2) | 1.71 | 26.67 | 0.0 | -0.83 | -260.87 | 0.0 | 0.4 | 151.95 | 0.0 | -0.02 | -200.0 | 0.0 | 0.88 | -21.43 | 0.0 | 0.08 | 14.29 | 0.0 | 0 | 100.0 | 0.0 | 1.01 | 14.57 | 0.0 | 0.85 | 1.19 | 0.0 | 0.88 | 39.68 | 0.0 | 0.17 | -5.56 | 0.0 | 0 | 0 | 0.0 | 162.86 | -2.29 | 0.0 |
| 19Q3 (1) | 1.35 | 0.0 | 0.0 | -0.23 | 0.0 | 0.0 | -0.77 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 1.12 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | 0.88 | 0.0 | 0.0 | 0.84 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 166.67 | 0.0 | 0.0 |
