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) | 9.27 | 0 | -0.76 | 0 | -3.61 | 0 | -0.78 | 0 | 8.51 | 0 | 0.19 | -84.92 | -0.44 | 0 | 0.63 | -66.17 | -4.32 | 0 | -3.73 | 0 | 1.47 | 0.68 | 0.07 | 40.0 | 0.00 | 0 |
| 2022 (9) | -0.03 | 0 | -1.35 | 0 | 3.54 | -38.22 | 0.55 | 111.54 | -1.38 | 0 | 1.26 | -81.42 | -0.06 | 0 | 1.85 | -87.2 | 3.07 | 6040.0 | 2.25 | 603.12 | 1.46 | -3.31 | 0.05 | -37.5 | -0.80 | 0 |
| 2021 (8) | -1.79 | 0 | -7.55 | 0 | 5.73 | 260.38 | 0.26 | 0 | -9.34 | 0 | 6.78 | 516.36 | -0.79 | 0 | 14.48 | 571.51 | 0.05 | -97.7 | 0.32 | -82.12 | 1.51 | 17.97 | 0.08 | 33.33 | -93.72 | 0 |
| 2020 (7) | 2.54 | 95.38 | -1.38 | 0 | 1.59 | 960.0 | -0.2 | 0 | 1.16 | 0 | 1.1 | -48.36 | 0.01 | 0 | 2.16 | -50.26 | 2.17 | 59.56 | 1.79 | 73.79 | 1.28 | 48.84 | 0.06 | -14.29 | 81.15 | 22.35 |
| 2019 (6) | 1.3 | 0 | -2.46 | 0 | 0.15 | -81.48 | 0.29 | -65.88 | -1.16 | 0 | 2.13 | -65.42 | -0.28 | 0 | 4.33 | -64.11 | 1.36 | 32.04 | 1.03 | -18.9 | 0.86 | 38.71 | 0.07 | -50.0 | 66.33 | 0 |
| 2018 (5) | -4.32 | 0 | -6.19 | 0 | 0.81 | 0 | 0.85 | 4150.0 | -10.51 | 0 | 6.16 | 426.5 | -0.09 | 0 | 12.08 | 264.52 | 1.03 | -57.61 | 1.27 | -19.62 | 0.62 | 10.71 | 0.14 | -36.36 | -212.81 | 0 |
| 2017 (4) | 2.05 | -36.73 | 3.71 | 0 | -1.03 | 0 | 0.02 | 0 | 5.76 | 0 | 1.17 | 129.41 | -0.02 | 0 | 3.31 | 110.77 | 2.43 | 5.65 | 1.58 | -8.14 | 0.56 | -5.08 | 0.22 | -4.35 | 86.86 | -31.9 |
| 2016 (3) | 3.24 | -15.84 | -6.5 | 0 | 0.87 | -46.95 | -0.1 | 0 | -3.26 | 0 | 0.51 | 88.89 | -0.98 | 0 | 1.57 | 69.21 | 2.3 | -7.26 | 1.72 | -24.56 | 0.59 | 59.46 | 0.23 | 9.52 | 127.56 | -5.24 |
| 2015 (2) | 3.85 | -13.87 | -0.6 | 0 | 1.64 | -39.03 | 0 | 0 | 3.25 | -19.95 | 0.27 | 3.85 | -0.07 | 0 | 0.93 | 12.85 | 2.48 | -43.25 | 2.28 | -43.84 | 0.37 | 76.19 | 0.21 | 110.0 | 134.62 | 31.6 |
| 2014 (1) | 4.47 | 266.39 | -0.41 | 0 | 2.69 | 0 | 0.02 | 100.0 | 4.06 | 341.3 | 0.26 | -31.58 | -0.06 | 0 | 0.82 | -47.11 | 4.37 | 130.0 | 4.06 | 181.94 | 0.21 | 0.0 | 0.1 | 11.11 | 102.29 | 45.89 |
| 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) | -0.54 | -167.5 | -115.21 | 0.77 | 254.0 | 254.0 | -0.37 | 80.63 | -139.36 | -0.16 | -150.0 | -166.67 | 0.23 | -23.33 | -92.46 | 0.36 | -20.0 | 500.0 | -0.04 | -33.33 | 90.48 | 5.57 | -18.02 | 531.58 | -0.67 | -15.52 | 16.25 | -0.65 | -30.0 | -14.04 | 0.3 | -9.09 | -23.08 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 24Q2 (19) | 0.8 | 86.05 | -68.13 | -0.5 | 80.0 | -525.0 | -1.91 | -232.64 | -1810.0 | 0.32 | -21.95 | 162.75 | 0.3 | 114.49 | -87.65 | 0.45 | 800.0 | 650.0 | -0.03 | 96.94 | -200.0 | 6.80 | 853.02 | 774.62 | -0.58 | -20.83 | 64.85 | -0.5 | 25.37 | 66.44 | 0.33 | -5.71 | -8.33 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 24Q1 (18) | 0.43 | 166.15 | -88.86 | -2.5 | -1566.67 | -8233.33 | 1.44 | 193.88 | 129.21 | 0.41 | 215.38 | 210.81 | -2.07 | -158.75 | -154.05 | 0.05 | 66.67 | 25.0 | -0.98 | -9900.0 | -9700.0 | 0.71 | 64.29 | 58.35 | -0.48 | 42.86 | 53.4 | -0.67 | -13.56 | 38.53 | 0.35 | -2.78 | -7.89 | 0.02 | 0.0 | 100.0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -0.65 | -118.31 | -117.81 | -0.15 | 70.0 | 44.44 | 0.49 | -47.87 | 372.22 | 0.13 | 316.67 | 118.84 | -0.8 | -126.23 | -123.67 | 0.03 | -50.0 | -88.0 | 0.01 | 102.38 | 150.0 | 0.43 | -50.8 | -67.25 | -0.84 | -5.0 | -136.68 | -0.59 | -3.51 | -129.95 | 0.36 | -7.69 | -5.26 | 0.02 | 0.0 | 100.0 | 0.00 | 0 | -100.0 |
| 23Q3 (16) | 3.55 | 41.43 | 198.61 | -0.5 | -525.0 | -614.29 | 0.94 | 1040.0 | -52.28 | -0.06 | 88.24 | -105.26 | 3.05 | 25.51 | 183.11 | 0.06 | 0.0 | -85.0 | -0.42 | -4100.0 | -223.53 | 0.88 | 13.53 | -43.35 | -0.8 | 51.52 | -133.33 | -0.57 | 61.74 | -129.38 | 0.39 | 8.33 | -2.5 | 0.02 | 0.0 | 100.0 | 0.00 | 0 | 100.0 |
| 23Q2 (15) | 2.51 | -34.97 | -6.34 | -0.08 | -166.67 | 83.67 | -0.1 | 97.97 | 94.59 | -0.51 | -37.84 | -292.31 | 2.43 | -36.55 | 10.96 | 0.06 | 50.0 | -87.5 | -0.01 | 0.0 | 0.0 | 0.78 | 72.54 | -81.17 | -1.65 | -60.19 | -81.32 | -1.49 | -36.7 | -83.95 | 0.36 | -5.26 | 5.88 | 0.02 | 100.0 | 100.0 | 0.00 | 0 | 0 |
| 23Q1 (14) | 3.86 | 5.75 | 239.86 | -0.03 | 88.89 | 94.34 | -4.93 | -2638.89 | -236.94 | -0.37 | 46.38 | -384.62 | 3.83 | 13.31 | 216.41 | 0.04 | -84.0 | -69.23 | -0.01 | 50.0 | 97.37 | 0.45 | -66.02 | -59.01 | -1.03 | -144.98 | -43.06 | -1.09 | -155.33 | -28.24 | 0.38 | 0.0 | 11.76 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 22Q4 (13) | 3.65 | 201.39 | 233.21 | -0.27 | -285.71 | -193.1 | -0.18 | -109.14 | -108.57 | -0.69 | -160.53 | -592.86 | 3.38 | 192.1 | 237.96 | 0.25 | -37.5 | 56.25 | -0.02 | -105.88 | 96.55 | 1.33 | -14.9 | 0.58 | 2.29 | -4.58 | 7533.33 | 1.97 | 1.55 | 1415.38 | 0.38 | -5.0 | -2.56 | 0.01 | 0.0 | 0.0 | 154.66 | 200.96 | 129.92 |
| 22Q3 (12) | -3.6 | -234.33 | -1100.0 | -0.07 | 85.71 | 79.41 | 1.97 | 206.49 | 230.46 | 1.14 | 976.92 | 2000.0 | -3.67 | -267.58 | -473.44 | 0.4 | -16.67 | 100.0 | 0.34 | 3500.0 | 342.86 | 1.56 | -62.26 | -1.87 | 2.4 | 363.74 | 24100.0 | 1.94 | 339.51 | 2871.43 | 0.4 | 17.65 | -4.76 | 0.01 | 0.0 | -50.0 | -153.19 | 0 | -88.94 |
| 22Q2 (11) | 2.68 | 197.1 | 3450.0 | -0.49 | 7.55 | 91.99 | -1.85 | -151.39 | -131.84 | -0.13 | -200.0 | -316.67 | 2.19 | 166.57 | 135.32 | 0.48 | 269.23 | -92.43 | -0.01 | 97.37 | -100.81 | 4.13 | 275.58 | -92.85 | -0.91 | -26.39 | -405.56 | -0.81 | 4.71 | -723.08 | 0.34 | 0.0 | -2.86 | 0.01 | 0.0 | -50.0 | 0.00 | 0 | 100.0 |
| 22Q1 (10) | -2.76 | -0.73 | -309.09 | -0.53 | -282.76 | 61.87 | 3.6 | 71.43 | 629.41 | 0.13 | -7.14 | 18.18 | -3.29 | -34.29 | -4600.0 | 0.13 | -18.75 | 85.71 | -0.38 | 34.48 | 71.21 | 1.10 | -16.62 | 74.41 | -0.72 | -2500.0 | -442.86 | -0.85 | -753.85 | -808.33 | 0.34 | -12.82 | 0.0 | 0.01 | 0.0 | -50.0 | 0.00 | 100.0 | -100.0 |
| 21Q4 (9) | -2.74 | -813.33 | -247.31 | 0.29 | 185.29 | 231.82 | 2.1 | 239.07 | 232.91 | 0.14 | 333.33 | 0 | -2.45 | -282.81 | -249.39 | 0.16 | -20.0 | -20.0 | -0.58 | -314.29 | -2033.33 | 1.32 | -16.97 | -14.46 | 0.03 | 400.0 | -94.74 | 0.13 | 285.71 | -60.61 | 0.39 | -7.14 | 21.88 | 0.01 | -50.0 | -50.0 | -516.98 | -537.61 | -286.22 |
| 21Q3 (8) | -0.3 | -275.0 | -141.67 | -0.34 | 94.44 | -41.67 | -1.51 | -125.99 | -144.54 | -0.06 | -200.0 | 33.33 | -0.64 | 89.68 | -233.33 | 0.2 | -96.85 | 900.0 | -0.14 | -111.38 | -1500.0 | 1.59 | -97.25 | 1171.43 | -0.01 | 94.44 | -101.0 | -0.07 | -153.85 | -109.86 | 0.42 | 20.0 | 23.53 | 0.02 | 0.0 | 100.0 | -81.08 | -406.76 | -219.37 |
| 21Q2 (7) | -0.08 | -106.06 | 78.38 | -6.12 | -340.29 | -1012.73 | 5.81 | 954.41 | 2866.67 | 0.06 | -45.45 | -53.85 | -6.2 | -8757.14 | -573.91 | 6.34 | 8957.14 | 1096.23 | 1.23 | 193.18 | 12200.0 | 57.74 | 9064.38 | 1280.35 | -0.18 | -185.71 | -119.35 | 0.13 | 8.33 | -87.0 | 0.35 | 2.94 | 9.38 | 0.02 | 0.0 | 100.0 | -16.00 | -105.82 | 42.49 |
| 21Q1 (6) | 1.32 | -29.03 | 300.0 | -1.39 | -531.82 | -275.68 | -0.68 | 56.96 | -3300.0 | 0.11 | 0 | 145.83 | -0.07 | -104.27 | -75.0 | 0.07 | -65.0 | -80.0 | -1.32 | -4500.0 | -3200.0 | 0.63 | -59.11 | -83.15 | 0.21 | -63.16 | 163.64 | 0.12 | -63.64 | 146.15 | 0.34 | 6.25 | 17.24 | 0.02 | 0.0 | 100.0 | 275.00 | -0.94 | -66.67 |
| 20Q4 (5) | 1.86 | 158.33 | 41.98 | -0.22 | 8.33 | 18.52 | -1.58 | -146.61 | 23.3 | 0 | 100.0 | -100.0 | 1.64 | 241.67 | 57.69 | 0.2 | 900.0 | 1900.0 | 0.03 | 200.0 | 113.04 | 1.54 | 1134.21 | 1707.4 | 0.57 | -43.0 | 11.76 | 0.33 | -53.52 | 3.12 | 0.32 | -5.88 | 10.34 | 0.02 | 100.0 | 100.0 | 277.61 | 308.71 | 31.39 |
| 20Q3 (4) | 0.72 | 294.59 | 0.0 | -0.24 | 56.36 | 0.0 | 3.39 | 1714.29 | 0.0 | -0.09 | -169.23 | 0.0 | 0.48 | 152.17 | 0.0 | 0.02 | -96.23 | 0.0 | 0.01 | 0.0 | 0.0 | 0.12 | -97.02 | 0.0 | 1.0 | 7.53 | 0.0 | 0.71 | -29.0 | 0.0 | 0.34 | 6.25 | 0.0 | 0.01 | 0.0 | 0.0 | 67.92 | 344.16 | 0.0 |
| 20Q2 (3) | -0.37 | -212.12 | 0.0 | -0.55 | -48.65 | 0.0 | -0.21 | -950.0 | 0.0 | 0.13 | 154.17 | 0.0 | -0.92 | -2200.0 | 0.0 | 0.53 | 51.43 | 0.0 | 0.01 | 125.0 | 0.0 | 4.18 | 11.87 | 0.0 | 0.93 | 381.82 | 0.0 | 1.0 | 484.62 | 0.0 | 0.32 | 10.34 | 0.0 | 0.01 | 0.0 | 0.0 | -27.82 | -103.37 | 0.0 |
| 20Q1 (2) | 0.33 | -74.81 | 0.0 | -0.37 | -37.04 | 0.0 | -0.02 | 99.03 | 0.0 | -0.24 | -2500.0 | 0.0 | -0.04 | -103.85 | 0.0 | 0.35 | 3400.0 | 0.0 | -0.04 | 82.61 | 0.0 | 3.74 | 4286.22 | 0.0 | -0.33 | -164.71 | 0.0 | -0.26 | -181.25 | 0.0 | 0.29 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 825.00 | 290.46 | 0.0 |
| 19Q4 (1) | 1.31 | 0.0 | 0.0 | -0.27 | 0.0 | 0.0 | -2.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 1.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.23 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 211.29 | 0.0 | 0.0 |
