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) | 6.45 | 52.84 | -0.01 | 0 | -3.82 | 0 | -0.84 | 0 | 6.44 | 55.93 | 0.01 | 0.0 | -0.01 | 0 | 0.01 | 24.27 | 3.27 | -44.2 | 2.61 | -43.99 | 0.6 | 3.45 | 0.03 | 200.0 | 199.07 | 147.66 |
| 2022 (9) | 4.22 | 11.64 | -0.09 | 0 | 0.99 | 0 | -1.41 | 0 | 4.13 | 10.13 | 0.01 | -66.67 | -0.04 | 0 | 0.01 | -63.87 | 5.86 | -23.6 | 4.66 | -21.68 | 0.58 | 3.57 | 0.01 | 0.0 | 80.38 | 38.65 |
| 2021 (8) | 3.78 | -41.85 | -0.03 | 0 | -3.42 | 0 | 1.65 | 179.66 | 3.75 | -37.81 | 0.03 | -93.88 | -0.01 | 0 | 0.03 | -94.86 | 7.67 | 53.09 | 5.95 | 51.02 | 0.56 | 3.7 | 0.01 | 0.0 | 57.98 | -59.95 |
| 2020 (7) | 6.5 | 4.5 | -0.47 | 0 | -2.65 | 0 | 0.59 | 0 | 6.03 | 46.36 | 0.49 | -62.31 | 0 | 0 | 0.62 | -62.98 | 5.01 | 0.2 | 3.94 | 4.79 | 0.54 | -3.57 | 0.01 | 0.0 | 144.77 | 0.78 |
| 2019 (6) | 6.22 | 138.31 | -2.1 | 0 | 0.79 | 0 | -1.2 | 0 | 4.12 | 88.13 | 1.3 | 1757.14 | -1.16 | 0 | 1.67 | 1941.85 | 5.0 | -22.6 | 3.76 | -18.79 | 0.56 | 1020.0 | 0.01 | 0.0 | 143.65 | 158.13 |
| 2018 (5) | 2.61 | -31.5 | -0.42 | 0 | -2.77 | 0 | 0.42 | -66.13 | 2.19 | -42.37 | 0.07 | 600.0 | 0 | 0 | 0.08 | 528.48 | 6.46 | 29.98 | 4.63 | 32.29 | 0.05 | -16.67 | 0.01 | 0.0 | 55.65 | -47.86 |
| 2017 (4) | 3.81 | 11.73 | -0.01 | 0 | -3.18 | 0 | 1.24 | 490.48 | 3.8 | 14.8 | 0.01 | -93.33 | 0 | 0 | 0.01 | -93.71 | 4.97 | 30.45 | 3.5 | 20.69 | 0.06 | 0.0 | 0.01 | 0.0 | 106.72 | -7.05 |
| 2016 (3) | 3.41 | -19.19 | -0.1 | 0 | -2.58 | 0 | 0.21 | 0 | 3.31 | -28.04 | 0.15 | 0 | 0.02 | 0 | 0.21 | 0 | 3.81 | -1.8 | 2.9 | 0.0 | 0.06 | -14.29 | 0.01 | 0.0 | 114.81 | -18.92 |
| 2015 (2) | 4.22 | -15.94 | 0.38 | 0 | -2.37 | 0 | -0.6 | 0 | 4.6 | 23.99 | 0 | 0 | -0.84 | 0 | -0.00 | 0 | 3.88 | -9.98 | 2.9 | -9.09 | 0.07 | 16.67 | 0.01 | 0.0 | 141.61 | -8.04 |
| 2014 (1) | 5.02 | 64.05 | -1.31 | 0 | -2.84 | 0 | 2.1 | 46.85 | 3.71 | 15.22 | 0.05 | 25.0 | -0.24 | 0 | 0.07 | 18.95 | 4.31 | 2.86 | 3.19 | -5.06 | 0.06 | 0.0 | 0.01 | 0.0 | 153.99 | 72.61 |
| 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) | 0.66 | 430.0 | 288.24 | 0 | 100.0 | 100.0 | -2.6 | -864.71 | 24.2 | -0.01 | -112.5 | 98.86 | 0.66 | 414.29 | 371.43 | 0 | 0 | 0 | -0.02 | 0 | -100.0 | -0.00 | 0 | 0 | 1.23 | 12.84 | 28.12 | 0.85 | 13.33 | 3.66 | 0.14 | 0.0 | -6.67 | 0.01 | 0.0 | 0.0 | 66.00 | 397.0 | 280.47 |
| 24Q2 (19) | -0.2 | 86.93 | -107.87 | -0.01 | 66.67 | 66.67 | 0.34 | 1233.33 | 47.83 | 0.08 | 108.99 | -89.33 | -0.21 | 86.54 | -108.37 | 0 | 0 | 0 | 0 | 100.0 | 100.0 | -0.00 | 0 | 0 | 1.09 | 32.93 | 70.31 | 0.75 | 20.97 | 31.58 | 0.14 | 0.0 | -6.67 | 0.01 | 0.0 | 0.0 | -22.22 | 88.82 | -106.39 |
| 24Q1 (18) | -1.53 | -226.45 | -160.47 | -0.03 | -108.33 | 90.62 | -0.03 | 75.0 | 94.0 | -0.89 | -281.63 | 25.83 | -1.56 | -199.36 | -170.59 | 0 | 0 | -100.0 | -0.02 | 0.0 | 0 | -0.00 | 0 | -100.0 | 0.82 | -22.64 | 34.43 | 0.62 | -12.68 | 24.0 | 0.14 | -6.67 | -6.67 | 0.01 | 0.0 | 0.0 | -198.70 | -242.87 | -151.84 |
| 23Q4 (17) | 1.21 | 611.76 | -79.21 | 0.36 | 1300.0 | 1000.0 | -0.12 | 96.5 | -163.16 | 0.49 | 155.68 | -33.78 | 1.57 | 1021.43 | -72.84 | 0 | 0 | 0 | -0.02 | -100.0 | 50.0 | -0.00 | 0 | 0 | 1.06 | 10.42 | 82.76 | 0.71 | -13.41 | 82.05 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 139.08 | 701.76 | -87.1 |
| 23Q3 (16) | 0.17 | -93.31 | 117.71 | -0.03 | 0.0 | -50.0 | -3.43 | -1591.3 | 43.31 | -0.88 | -217.33 | 26.05 | 0.14 | -94.42 | 114.29 | 0 | 0 | 0 | -0.01 | 0.0 | 0.0 | -0.00 | 0 | 0 | 0.96 | 50.0 | -28.89 | 0.82 | 43.86 | -29.91 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 17.35 | -95.01 | 123.85 |
| 23Q2 (15) | 2.54 | 0.4 | 3275.0 | -0.03 | 90.62 | -50.0 | 0.23 | 146.0 | -95.4 | 0.75 | 162.5 | 166.37 | 2.51 | 13.57 | 2610.0 | 0 | -100.0 | -100.0 | -0.01 | 0 | -200.0 | -0.00 | -100.0 | -100.0 | 0.64 | 4.92 | -66.32 | 0.57 | 14.0 | -62.0 | 0.15 | 0.0 | 7.14 | 0.01 | 0.0 | 0 | 347.95 | -9.23 | 7232.88 |
| 23Q1 (14) | 2.53 | -56.53 | 551.79 | -0.32 | -700.0 | -3100.0 | -0.5 | -363.16 | -127.17 | -1.2 | -262.16 | -850.0 | 2.21 | -61.76 | 487.72 | 0.01 | 0 | 0 | 0 | 100.0 | 100.0 | 0.06 | 0 | 0 | 0.61 | 5.17 | -69.95 | 0.5 | 28.21 | -68.94 | 0.15 | 0.0 | 7.14 | 0.01 | 0 | 0 | 383.33 | -64.43 | 1297.92 |
| 22Q4 (13) | 5.82 | 706.25 | 244.38 | -0.04 | -100.0 | -300.0 | 0.19 | 103.14 | 186.36 | 0.74 | 162.18 | -40.32 | 5.78 | 689.8 | 244.05 | 0 | 0 | 0 | -0.04 | -300.0 | 0 | -0.00 | 0 | 0 | 0.58 | -57.04 | -70.85 | 0.39 | -66.67 | -75.16 | 0.15 | 0.0 | 7.14 | 0 | 0 | 0 | 1077.78 | 1581.94 | 990.53 |
| 22Q3 (12) | -0.96 | -1100.0 | -193.2 | -0.02 | 0.0 | 0 | -6.05 | -221.0 | -133.59 | -1.19 | -5.31 | -483.87 | -0.98 | -880.0 | -195.15 | 0 | -100.0 | 0 | -0.01 | -200.0 | 0 | -0.00 | -100.0 | 0 | 1.35 | -28.95 | -34.47 | 1.17 | -22.0 | -25.48 | 0.15 | 7.14 | 7.14 | 0 | 0 | 0 | -72.73 | -1390.91 | -220.74 |
| 22Q2 (11) | -0.08 | 85.71 | -140.0 | -0.02 | -100.0 | -100.0 | 5.0 | 171.74 | 4645.45 | -1.13 | -806.25 | -5550.0 | -0.1 | 82.46 | -152.63 | 0.01 | 0 | -50.0 | 0.01 | 200.0 | 0 | 0.04 | 0 | -53.13 | 1.9 | -6.4 | 3.26 | 1.5 | -6.83 | 5.63 | 0.14 | 0.0 | 0.0 | 0 | 0 | -100.0 | -4.88 | 84.76 | -138.29 |
| 22Q1 (10) | -0.56 | -133.14 | -165.88 | -0.01 | 0.0 | 0.0 | 1.84 | 936.36 | 468.0 | 0.16 | -87.1 | 33.33 | -0.57 | -133.93 | -167.86 | 0 | 0 | 0 | -0.01 | 0 | 0.0 | -0.00 | 0 | 0 | 2.03 | 2.01 | 14.04 | 1.61 | 2.55 | 15.83 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | -32.00 | -132.38 | -157.6 |
| 21Q4 (9) | 1.69 | 64.08 | -58.98 | -0.01 | 0 | 50.0 | -0.22 | 91.51 | -283.33 | 1.24 | 300.0 | 129.63 | 1.68 | 63.11 | -59.02 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 1.99 | -3.4 | 40.14 | 1.57 | 0.0 | 40.18 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | 98.83 | 64.08 | -69.78 |
| 21Q3 (8) | 1.03 | 415.0 | -36.02 | 0 | 100.0 | -100.0 | -2.59 | -2254.55 | -793.1 | 0.31 | 1650.0 | -3.12 | 1.03 | 442.11 | -36.42 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 2.06 | 11.96 | 54.89 | 1.57 | 10.56 | 52.43 | 0.14 | 0.0 | 0.0 | 0 | -100.0 | 0 | 60.23 | 372.84 | -56.23 |
| 21Q2 (7) | 0.2 | -76.47 | -87.01 | -0.01 | 0.0 | 91.67 | -0.11 | 78.0 | 96.03 | -0.02 | -116.67 | -104.26 | 0.19 | -77.38 | -86.62 | 0.02 | 0 | -86.67 | 0 | 100.0 | -100.0 | 0.09 | 0 | -88.74 | 1.84 | 3.37 | 55.93 | 1.42 | 2.16 | 49.47 | 0.14 | 0.0 | 0.0 | 0.01 | 0 | 0 | 12.74 | -77.07 | -90.98 |
| 21Q1 (6) | 0.85 | -79.37 | 210.39 | -0.01 | 50.0 | 97.06 | -0.5 | -516.67 | -272.41 | 0.12 | -77.78 | 271.43 | 0.84 | -79.51 | 175.68 | 0 | -100.0 | -100.0 | -0.01 | 0 | 66.67 | -0.00 | -100.0 | -100.0 | 1.78 | 25.35 | 64.81 | 1.39 | 24.11 | 65.48 | 0.14 | 0.0 | 7.69 | 0 | 0 | 0 | 55.56 | -83.01 | 169.99 |
| 20Q4 (5) | 4.12 | 155.9 | 55.47 | -0.02 | -300.0 | 99.09 | 0.12 | 141.38 | 144.44 | 0.54 | 68.75 | 145.45 | 4.1 | 153.09 | 791.3 | 0.02 | 100.0 | -98.45 | 0 | 0 | 100.0 | 0.09 | 93.36 | -98.61 | 1.42 | 6.77 | 13.6 | 1.12 | 8.74 | 13.13 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | 326.98 | 137.62 | 39.43 |
| 20Q3 (4) | 1.61 | 4.55 | 0.0 | 0.01 | 108.33 | 0.0 | -0.29 | 89.53 | 0.0 | 0.32 | -31.91 | 0.0 | 1.62 | 14.08 | 0.0 | 0.01 | -93.33 | 0.0 | 0 | -100.0 | 0.0 | 0.05 | -94.01 | 0.0 | 1.33 | 12.71 | 0.0 | 1.03 | 8.42 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0.0 | 137.61 | -2.6 | 0.0 |
| 20Q2 (3) | 1.54 | 300.0 | 0.0 | -0.12 | 64.71 | 0.0 | -2.77 | -1055.17 | 0.0 | 0.47 | 771.43 | 0.0 | 1.42 | 227.93 | 0.0 | 0.15 | -51.61 | 0.0 | 0.03 | 200.0 | 0.0 | 0.80 | -54.75 | 0.0 | 1.18 | 9.26 | 0.0 | 0.95 | 13.1 | 0.0 | 0.14 | 7.69 | 0.0 | 0 | 0 | 0.0 | 141.28 | 277.98 | 0.0 |
| 20Q1 (2) | -0.77 | -129.06 | 0.0 | -0.34 | 84.47 | 0.0 | 0.29 | 207.41 | 0.0 | -0.07 | -131.82 | 0.0 | -1.11 | -341.3 | 0.0 | 0.31 | -75.97 | 0.0 | -0.03 | 96.7 | 0.0 | 1.76 | -73.54 | 0.0 | 1.08 | -13.6 | 0.0 | 0.84 | -15.15 | 0.0 | 0.13 | -7.14 | 0.0 | 0 | 0 | 0.0 | -79.38 | -133.85 | 0.0 |
| 19Q4 (1) | 2.65 | 0.0 | 0.0 | -2.19 | 0.0 | 0.0 | -0.27 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.46 | 0.0 | 0.0 | 1.29 | 0.0 | 0.0 | -0.91 | 0.0 | 0.0 | 6.65 | 0.0 | 0.0 | 1.25 | 0.0 | 0.0 | 0.99 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 234.51 | 0.0 | 0.0 |
