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) | 3.8 | 17.28 | 3.33 | 0 | -3.18 | 0 | 0.18 | 0 | 7.13 | 129.26 | 0.48 | -36.84 | 0 | 0 | 1.16 | -26.2 | -0.46 | 0 | -1.29 | 0 | 2.26 | -8.5 | 0.04 | 0.0 | 376.24 | 9.16 |
| 2022 (9) | 3.24 | 35.56 | -0.13 | 0 | -4.22 | 0 | -0.06 | 0 | 3.11 | 207.92 | 0.76 | -54.49 | 0 | 0 | 1.57 | -49.93 | -0.85 | 0 | -1.57 | 0 | 2.47 | 5.56 | 0.04 | -50.0 | 344.68 | 283.62 |
| 2021 (8) | 2.39 | 64.83 | -1.38 | 0 | -0.12 | 0 | 0.01 | 0 | 1.01 | 0 | 1.67 | -52.01 | 0 | 0 | 3.14 | -54.06 | 0.45 | -79.26 | 0.24 | -72.09 | 2.34 | -2.9 | 0.08 | 60.0 | 89.85 | 105.72 |
| 2020 (7) | 1.45 | -50.34 | -3.09 | 0 | 1.74 | -26.27 | -0.05 | 0 | -1.64 | 0 | 3.48 | 51.3 | 0 | 0 | 6.83 | 48.54 | 2.17 | 280.7 | 0.86 | 177.42 | 2.41 | -9.4 | 0.05 | 0.0 | 43.67 | -54.83 |
| 2019 (6) | 2.92 | -6.41 | -3.08 | 0 | 2.36 | -38.54 | 0.16 | 45.45 | -0.16 | 0 | 2.3 | -1.29 | 0 | 0 | 4.60 | -4.72 | 0.57 | 0 | 0.31 | 3000.0 | 2.66 | 22.02 | 0.05 | -61.54 | 96.69 | -28.1 |
| 2018 (5) | 3.12 | 8.33 | -1.95 | 0 | 3.84 | 0 | 0.11 | 0 | 1.17 | -52.05 | 2.33 | 161.8 | 0 | 0 | 4.83 | 192.07 | -0.02 | 0 | 0.01 | -99.54 | 2.18 | -6.03 | 0.13 | 18.18 | 134.48 | 114.8 |
| 2017 (4) | 2.88 | -45.66 | -0.44 | 0 | -0.41 | 0 | -0.55 | 0 | 2.44 | -68.27 | 0.89 | -57.42 | -0.03 | 0 | 1.65 | -59.11 | 2.07 | -19.14 | 2.17 | 85.47 | 2.32 | -11.45 | 0.11 | -8.33 | 62.61 | -53.81 |
| 2016 (3) | 5.3 | 62.58 | 2.39 | 0 | -8.5 | 0 | 0.28 | 0 | 7.69 | 0 | 2.09 | -25.09 | 0.13 | 0 | 4.04 | -14.28 | 2.56 | 52.38 | 1.17 | 50.0 | 2.62 | 0.38 | 0.12 | 33.33 | 135.55 | 44.7 |
| 2015 (2) | 3.26 | 148.85 | -4.14 | 0 | 3.43 | 716.67 | -0.16 | 0 | -0.88 | 0 | 2.79 | 93.75 | -0.34 | 0 | 4.72 | 59.13 | 1.68 | 0 | 0.78 | 0 | 2.61 | 0.77 | 0.09 | 0.0 | 93.68 | -46.37 |
| 2014 (1) | 1.31 | -52.54 | -1.38 | 0 | 0.42 | 0 | 0.31 | 138.46 | -0.07 | 0 | 1.44 | -21.31 | -0.15 | 0 | 2.96 | -16.5 | -1.08 | 0 | -1.93 | 0 | 2.59 | -2.26 | 0.09 | -25.0 | 174.67 | 24.04 |
| 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 | -168.35 | -8.0 | -1.33 | -1050.0 | -148.9 | -0.47 | 82.72 | 79.11 | -0.02 | -300.0 | 86.67 | -1.87 | -301.08 | -184.23 | 0.03 | -25.0 | -40.0 | 0 | 0 | 0 | 0.25 | -35.99 | -34.93 | 0.23 | 15.0 | -55.77 | 0.15 | 7.14 | 15.38 | 0.52 | 0.0 | -7.14 | 0.01 | 0.0 | 0.0 | -79.41 | -167.35 | -11.18 |
| 24Q2 (19) | 0.79 | 618.18 | 8.22 | 0.14 | 106.42 | -83.72 | -2.72 | -538.71 | -494.2 | 0.01 | -91.67 | -80.0 | 0.93 | 144.93 | -41.51 | 0.04 | -69.23 | -69.23 | 0 | 0 | 0 | 0.39 | -70.25 | -74.01 | 0.2 | 140.0 | 160.61 | 0.14 | 55.56 | 122.95 | 0.52 | 1.96 | -7.14 | 0.01 | 0.0 | 0.0 | 117.91 | 553.87 | 0 |
| 24Q1 (18) | 0.11 | -95.63 | -89.52 | -2.18 | -163.19 | 41.08 | 0.62 | 82.35 | 131.63 | 0.12 | -65.71 | 271.43 | -2.07 | -134.67 | 21.89 | 0.13 | -18.75 | 0.0 | 0 | 0 | 0 | 1.30 | -8.24 | -16.65 | -0.5 | -272.41 | 47.37 | 0.09 | -60.87 | 108.57 | 0.51 | -5.56 | -15.0 | 0.01 | 0.0 | 0.0 | 18.03 | -94.42 | 0 |
| 23Q4 (17) | 2.52 | 604.0 | -37.31 | 3.45 | 26.84 | 16.55 | 0.34 | 115.11 | 114.59 | 0.35 | 333.33 | 318.75 | 5.97 | 168.92 | -14.47 | 0.16 | 220.0 | 23.08 | 0 | 0 | 0 | 1.42 | 272.29 | 32.26 | 0.29 | -44.23 | -47.27 | 0.23 | 76.92 | 182.14 | 0.54 | -3.57 | -12.9 | 0.01 | 0.0 | 0.0 | 323.08 | 552.31 | -71.87 |
| 23Q3 (16) | -0.5 | -168.49 | 86.34 | 2.72 | 216.28 | -50.09 | -2.25 | -426.09 | -78.57 | -0.15 | -400.0 | -250.0 | 2.22 | 39.62 | 24.02 | 0.05 | -61.54 | -68.75 | 0 | 0 | 0 | 0.38 | -74.43 | -63.12 | 0.52 | 257.58 | -32.47 | 0.13 | 121.31 | -76.36 | 0.56 | 0.0 | -12.5 | 0.01 | 0.0 | 0.0 | -71.43 | 0 | 76.58 |
| 23Q2 (15) | 0.73 | -30.48 | -69.46 | 0.86 | 123.24 | -14.0 | 0.69 | 135.2 | 762.5 | 0.05 | 171.43 | 225.0 | 1.59 | 160.0 | -53.1 | 0.13 | 0.0 | -13.33 | 0 | 0 | 0 | 1.49 | -4.59 | -16.02 | -0.33 | 65.26 | 82.54 | -0.61 | 41.9 | 56.74 | 0.56 | -6.67 | -11.11 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q1 (14) | 1.05 | -73.88 | 114.29 | -3.7 | -225.0 | 61.22 | -1.96 | 15.88 | -176.06 | -0.07 | 56.25 | -275.0 | -2.65 | -137.97 | 70.72 | 0.13 | 0.0 | -59.38 | 0 | 0 | 0 | 1.56 | 45.61 | -39.58 | -0.95 | -272.73 | -239.29 | -1.05 | -275.0 | -150.0 | 0.6 | -3.23 | 3.45 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 22Q4 (13) | 4.02 | 209.84 | 378.57 | 2.96 | -45.69 | -66.85 | -2.33 | -84.92 | -566.0 | -0.16 | -260.0 | -366.67 | 6.98 | 289.94 | -28.56 | 0.13 | -18.75 | -71.11 | 0 | 0 | 0 | 1.07 | 3.81 | -65.38 | 0.55 | -28.57 | 139.13 | -0.28 | -150.91 | -247.37 | 0.62 | -3.12 | 6.9 | 0.01 | 0.0 | 0.0 | 1148.57 | 476.58 | 966.53 |
| 22Q3 (12) | -3.66 | -253.14 | -221.05 | 5.45 | 445.0 | 1056.14 | -1.26 | -1675.0 | -470.59 | 0.1 | 350.0 | 350.0 | 1.79 | -47.2 | 204.68 | 0.16 | 6.67 | -73.77 | 0 | 0 | 0 | 1.03 | -41.77 | -77.35 | 0.77 | 140.74 | 450.0 | 0.55 | 139.01 | 257.14 | 0.64 | 1.59 | 10.34 | 0.01 | 0.0 | -50.0 | -305.00 | 0 | 33.11 |
| 22Q2 (11) | 2.39 | 387.76 | 12.21 | 1.0 | 110.48 | 159.52 | 0.08 | 111.27 | -75.76 | -0.04 | -200.0 | -300.0 | 3.39 | 137.46 | 653.33 | 0.15 | -53.12 | -16.67 | 0 | 0 | 0 | 1.78 | -31.35 | 21.15 | -1.89 | -575.0 | -19000.0 | -1.41 | -235.71 | -883.33 | 0.63 | 8.62 | 8.62 | 0.01 | 0.0 | -50.0 | 0.00 | -100.0 | -100.0 |
| 22Q1 (10) | 0.49 | -41.67 | -12.5 | -9.54 | -206.83 | -18.36 | -0.71 | -242.0 | 44.53 | 0.04 | -33.33 | 500.0 | -9.05 | -192.63 | -20.67 | 0.32 | -28.89 | -23.81 | 0 | 0 | 0 | 2.59 | -16.58 | -19.37 | -0.28 | -221.74 | -165.12 | -0.42 | -321.05 | -290.91 | 0.58 | 0.0 | -3.33 | 0.01 | 0.0 | -50.0 | 288.24 | 167.65 | 332.35 |
| 21Q4 (9) | 0.84 | 173.68 | -47.5 | 8.93 | 1666.67 | 40.63 | 0.5 | 47.06 | 166.67 | 0.06 | 250.0 | 50.0 | 9.77 | 671.35 | 22.89 | 0.45 | -26.23 | 7.14 | 0 | 0 | 0 | 3.10 | -32.08 | 26.13 | 0.23 | 204.55 | -82.17 | 0.19 | 154.29 | -78.89 | 0.58 | 0.0 | -3.33 | 0.01 | -50.0 | -50.0 | 107.69 | 123.62 | 2.31 |
| 21Q3 (8) | -1.14 | -153.52 | -23.91 | -0.57 | 66.07 | 89.73 | 0.34 | 3.03 | 135.79 | -0.04 | -300.0 | 89.74 | -1.71 | -480.0 | 73.57 | 0.61 | 238.89 | 306.67 | 0 | 0 | 0 | 4.57 | 211.47 | 397.44 | -0.22 | -2300.0 | -112.02 | -0.35 | -294.44 | -131.25 | 0.58 | 0.0 | -1.69 | 0.02 | 0.0 | 100.0 | -456.00 | -266.99 | -752.52 |
| 21Q2 (7) | 2.13 | 280.36 | 413.24 | -1.68 | 79.16 | -122.43 | 0.33 | 125.78 | -60.71 | -0.01 | 0.0 | -105.26 | 0.45 | 106.0 | -93.39 | 0.18 | -57.14 | -14.29 | 0 | 0 | 0 | 1.47 | -54.31 | -20.36 | 0.01 | -97.67 | -98.51 | 0.18 | -18.18 | -53.85 | 0.58 | -3.33 | -3.33 | 0.02 | 0.0 | 100.0 | 273.08 | 309.62 | 501.58 |
| 21Q1 (6) | 0.56 | -65.0 | -61.64 | -8.06 | -226.93 | 29.17 | -1.28 | -70.67 | -149.23 | -0.01 | -125.0 | -109.09 | -7.5 | -194.34 | 24.4 | 0.42 | 0.0 | -84.5 | 0 | 0 | 0 | 3.21 | 30.5 | -92.72 | 0.43 | -66.67 | 126.88 | 0.22 | -75.56 | 114.19 | 0.6 | 0.0 | -3.23 | 0.02 | 0.0 | 100.0 | 66.67 | -36.67 | 0 |
| 20Q4 (5) | 1.6 | 273.91 | -11.6 | 6.35 | 214.41 | 14.41 | -0.75 | 21.05 | -568.75 | 0.04 | 110.26 | 180.0 | 7.95 | 222.87 | 8.02 | 0.42 | 180.0 | -64.41 | 0 | 0 | 0 | 2.46 | 167.86 | -72.75 | 1.29 | -29.51 | 706.25 | 0.9 | -19.64 | 291.3 | 0.6 | 1.69 | -7.69 | 0.02 | 100.0 | 100.0 | 105.26 | 296.8 | -48.24 |
| 20Q3 (4) | -0.92 | -35.29 | 0.0 | -5.55 | -174.1 | 0.0 | -0.95 | -213.1 | 0.0 | -0.39 | -305.26 | 0.0 | -6.47 | -195.01 | 0.0 | 0.15 | -28.57 | 0.0 | 0 | 0 | 0.0 | 0.92 | -50.14 | 0.0 | 1.83 | 173.13 | 0.0 | 1.12 | 187.18 | 0.0 | 0.59 | -1.67 | 0.0 | 0.01 | 0.0 | 0.0 | -53.49 | 21.34 | 0.0 |
| 20Q2 (3) | -0.68 | -146.58 | 0.0 | 7.49 | 165.82 | 0.0 | 0.84 | -67.69 | 0.0 | 0.19 | 72.73 | 0.0 | 6.81 | 168.65 | 0.0 | 0.21 | -92.25 | 0.0 | 0 | 0 | 0.0 | 1.84 | -95.83 | 0.0 | 0.67 | 141.88 | 0.0 | 0.39 | 125.16 | 0.0 | 0.6 | -3.23 | 0.0 | 0.01 | 0.0 | 0.0 | -68.00 | 0 | 0.0 |
| 20Q1 (2) | 1.46 | -19.34 | 0.0 | -11.38 | -305.05 | 0.0 | 2.6 | 1525.0 | 0.0 | 0.11 | 320.0 | 0.0 | -9.92 | -234.78 | 0.0 | 2.71 | 129.66 | 0.0 | 0 | 0 | 0.0 | 44.14 | 388.87 | 0.0 | -1.6 | -1100.0 | 0.0 | -1.55 | -773.91 | 0.0 | 0.62 | -4.62 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 1.81 | 0.0 | 0.0 | 5.55 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 7.36 | 0.0 | 0.0 | 1.18 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 9.03 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 203.37 | 0.0 | 0.0 |
