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) | 4.35 | 190.0 | -0.75 | 0 | -2.11 | 0 | -0.4 | 0 | 3.6 | 1061.29 | 0.56 | -42.86 | 0 | 0 | 3.02 | -21.98 | -0.39 | 0 | -0.12 | 0 | 1.45 | 13.28 | 0.28 | -12.5 | 270.19 | 703.35 |
| 2022 (9) | 1.5 | -78.72 | -1.19 | 0 | -3.85 | 0 | -0.11 | 0 | 0.31 | -94.13 | 0.98 | -18.33 | 0 | 0 | 3.87 | 2.33 | 2.74 | -53.24 | 2.86 | -49.29 | 1.28 | 16.36 | 0.32 | -21.95 | 33.63 | -65.89 |
| 2021 (8) | 7.05 | 289.5 | -1.77 | 0 | -1.14 | 0 | 0.01 | -95.83 | 5.28 | 956.0 | 1.2 | -23.08 | 0 | 0 | 3.78 | -53.94 | 5.86 | 2563.64 | 5.64 | 729.41 | 1.1 | 27.91 | 0.41 | 46.43 | 98.60 | -0.85 |
| 2020 (7) | 1.81 | -51.73 | -1.31 | 0 | 0.6 | 0 | 0.24 | 0 | 0.5 | -79.59 | 1.56 | 56.0 | 0 | 0 | 8.21 | 130.27 | 0.22 | -90.79 | 0.68 | -70.43 | 0.86 | 43.33 | 0.28 | -9.68 | 99.45 | -14.87 |
| 2019 (6) | 3.75 | 81.16 | -1.3 | 0 | -2.32 | 0 | -0.13 | 0 | 2.45 | 72.54 | 1.0 | 222.58 | 0 | 0 | 3.56 | 243.16 | 2.39 | -23.4 | 2.3 | -14.18 | 0.6 | 53.85 | 0.31 | -18.42 | 116.82 | 94.7 |
| 2018 (5) | 2.07 | 172.37 | -0.65 | 0 | -1.41 | 0 | -0.03 | 0 | 1.42 | 0 | 0.31 | -27.91 | 0 | 0 | 1.04 | -34.4 | 3.12 | 138.17 | 2.68 | 91.43 | 0.39 | 2.63 | 0.38 | 2.7 | 60.00 | 69.74 |
| 2017 (4) | 0.76 | 0 | -0.91 | 0 | 2.13 | 0 | -0.26 | 0 | -0.15 | 0 | 0.43 | 43.33 | 0 | 0 | 1.58 | 31.46 | 1.31 | -43.29 | 1.4 | -29.29 | 0.38 | -5.0 | 0.37 | 32.14 | 35.35 | 0 |
| 2016 (3) | -0.26 | 0 | -0.52 | 0 | -0.92 | 0 | 2.82 | 286.3 | -0.78 | 0 | 0.3 | -25.0 | 0 | 0 | 1.20 | -38.79 | 2.31 | 106.25 | 1.98 | 73.68 | 0.4 | 2.56 | 0.28 | -9.68 | -9.77 | 0 |
| 2015 (2) | 1.52 | 21.6 | -1.09 | 0 | -1.27 | 0 | 0.73 | -38.66 | 0.43 | 377.78 | 0.4 | 8.11 | 0 | 0 | 1.97 | 14.17 | 1.12 | -38.8 | 1.14 | -37.02 | 0.39 | -18.75 | 0.31 | 55.0 | 82.61 | 64.56 |
| 2014 (1) | 1.25 | -28.57 | -1.16 | 0 | -1.31 | 0 | 1.19 | 50.63 | 0.09 | -76.92 | 0.37 | -9.76 | 0 | 0 | 1.72 | -9.42 | 1.83 | 38.64 | 1.81 | 13.84 | 0.48 | -9.43 | 0.2 | 0.0 | 50.20 | -33.45 |
| 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) | -0.39 | -550.0 | -136.79 | -0.15 | -25.0 | 21.05 | -0.93 | -1450.0 | 50.79 | -0.34 | -213.33 | -1600.0 | -0.54 | -200.0 | -162.07 | 0.1 | 66.67 | -23.08 | 0 | 0 | 0 | 2.54 | 125.89 | -5.9 | -0.33 | -466.67 | -1000.0 | -0.18 | -181.82 | -228.57 | 0.35 | 0.0 | -5.41 | 0.05 | 0.0 | -28.57 | -177.27 | -1731.82 | -197.0 |
| 24Q2 (19) | -0.06 | -103.82 | -104.55 | -0.12 | -71.43 | 66.67 | -0.06 | 0.0 | 14.29 | 0.3 | -28.57 | 328.57 | -0.18 | -112.0 | -118.75 | 0.06 | 50.0 | -80.65 | 0 | 0 | 0 | 1.12 | 30.62 | -83.22 | 0.09 | 181.82 | 160.0 | 0.22 | 266.67 | 320.0 | 0.35 | 0.0 | -5.41 | 0.05 | 0.0 | -28.57 | -9.68 | -102.84 | -102.49 |
| 24Q1 (18) | 1.57 | 74.44 | 46.73 | -0.07 | -16.67 | 50.0 | -0.06 | 14.29 | 14.29 | 0.42 | 261.54 | 180.0 | 1.5 | 78.57 | 61.29 | 0.04 | -20.0 | -50.0 | 0 | 0 | 0 | 0.86 | -24.13 | -49.46 | -0.11 | -266.67 | 38.89 | 0.06 | 185.71 | 166.67 | 0.35 | -2.78 | 2.94 | 0.05 | -28.57 | -37.5 | 341.30 | 36.52 | 5.26 |
| 23Q4 (17) | 0.9 | -15.09 | -41.18 | -0.06 | 68.42 | 83.78 | -0.07 | 96.3 | 0.0 | -0.26 | -1200.0 | -85.71 | 0.84 | -3.45 | -27.59 | 0.05 | -61.54 | -83.87 | 0 | 0 | 0 | 1.13 | -57.96 | -81.97 | -0.03 | 0.0 | 78.57 | -0.07 | -150.0 | 12.5 | 0.36 | -2.7 | 9.09 | 0.07 | 0.0 | -12.5 | 250.00 | 36.79 | -46.08 |
| 23Q3 (16) | 1.06 | -19.7 | 195.5 | -0.19 | 47.22 | 26.92 | -1.89 | -2600.0 | 53.68 | -0.02 | -128.57 | 92.31 | 0.87 | -9.38 | 163.5 | 0.13 | -58.06 | -43.48 | 0 | 0 | 0 | 2.70 | -59.72 | -40.55 | -0.03 | 80.0 | -125.0 | 0.14 | 240.0 | -48.15 | 0.37 | 0.0 | 8.82 | 0.07 | 0.0 | -12.5 | 182.76 | -52.93 | 213.61 |
| 23Q2 (15) | 1.32 | 23.36 | 2.33 | -0.36 | -157.14 | 2.7 | -0.07 | 0.0 | -118.92 | 0.07 | -53.33 | -56.25 | 0.96 | 3.23 | 4.35 | 0.31 | 287.5 | 10.71 | 0 | 0 | 0 | 6.70 | 293.36 | 91.06 | -0.15 | 16.67 | -110.42 | -0.1 | -11.11 | -107.3 | 0.37 | 8.82 | 19.35 | 0.07 | -12.5 | -12.5 | 388.24 | 19.74 | 429.69 |
| 23Q1 (14) | 1.07 | -30.07 | 609.52 | -0.14 | 62.16 | 26.32 | -0.07 | 0.0 | 0.0 | 0.15 | 207.14 | 7.14 | 0.93 | -19.83 | 332.5 | 0.08 | -74.19 | -52.94 | 0 | 0 | 0 | 1.70 | -72.93 | -26.41 | -0.18 | -28.57 | -113.64 | -0.09 | -12.5 | -106.92 | 0.34 | 3.03 | 13.33 | 0.08 | 0.0 | 0.0 | 324.24 | -30.07 | 2693.94 |
| 22Q4 (13) | 1.53 | 237.84 | -46.13 | -0.37 | -42.31 | 2.63 | -0.07 | 98.28 | -40.0 | -0.14 | 46.15 | 86.92 | 1.16 | 184.67 | -52.85 | 0.31 | 34.78 | 14.81 | 0 | 0 | 0 | 6.29 | 38.61 | 69.78 | -0.14 | -216.67 | -110.0 | -0.08 | -129.63 | -105.76 | 0.33 | -2.94 | 13.79 | 0.08 | 0.0 | -20.0 | 463.64 | 388.21 | 190.59 |
| 22Q3 (12) | -1.11 | -186.05 | -148.05 | -0.26 | 29.73 | 43.48 | -4.08 | -1202.7 | -325.0 | -0.26 | -262.5 | -271.43 | -1.37 | -248.91 | -174.05 | 0.23 | -17.86 | -46.51 | 0 | 0 | 0 | 4.54 | 29.45 | 10.14 | 0.12 | -91.67 | -95.9 | 0.27 | -80.29 | -89.93 | 0.34 | 9.68 | 25.93 | 0.08 | 0.0 | -20.0 | -160.87 | -319.48 | -312.4 |
| 22Q2 (11) | 1.29 | 714.29 | -9.79 | -0.37 | -94.74 | 15.91 | 0.37 | 628.57 | 628.57 | 0.16 | 14.29 | -73.77 | 0.92 | 330.0 | -7.07 | 0.28 | 64.71 | -22.22 | 0 | 0 | 0 | 3.50 | 51.51 | -19.59 | 1.44 | 9.09 | 11.63 | 1.37 | 5.38 | 8.73 | 0.31 | 3.33 | 14.81 | 0.08 | 0.0 | -20.0 | 73.30 | 686.36 | -16.45 |
| 22Q1 (10) | -0.21 | -107.39 | -144.68 | -0.19 | 50.0 | 61.22 | -0.07 | -40.0 | -16.67 | 0.14 | 113.08 | -73.58 | -0.4 | -116.26 | -1900.0 | 0.17 | -37.04 | 13.33 | 0 | 0 | 0 | 2.31 | -37.55 | -11.18 | 1.32 | -5.71 | 450.0 | 1.3 | -6.47 | 319.35 | 0.3 | 3.45 | 11.11 | 0.08 | -20.0 | -27.27 | -12.50 | -107.83 | -118.35 |
| 21Q4 (9) | 2.84 | 22.94 | 178.43 | -0.38 | 17.39 | -533.33 | -0.05 | 94.79 | 16.67 | -1.07 | -1428.57 | -2575.0 | 2.46 | 32.97 | 156.25 | 0.27 | -37.21 | 12.5 | 0 | 0 | 0 | 3.70 | -10.08 | -13.43 | 1.4 | -52.22 | 566.67 | 1.39 | -48.13 | 308.82 | 0.29 | 7.41 | 20.83 | 0.1 | 0.0 | 25.0 | 159.55 | 110.66 | 3.24 |
| 21Q3 (8) | 2.31 | 61.54 | 285.0 | -0.46 | -4.55 | 19.3 | -0.96 | -1271.43 | -223.08 | -0.07 | -111.48 | -135.0 | 1.85 | 86.87 | 6066.67 | 0.43 | 19.44 | -36.76 | 0 | 0 | 0 | 4.12 | -5.5 | -73.29 | 2.93 | 127.13 | 9866.67 | 2.68 | 112.7 | 8833.33 | 0.27 | 0.0 | 22.73 | 0.1 | 0.0 | 25.0 | 75.74 | -13.67 | -58.34 |
| 21Q2 (7) | 1.43 | 204.26 | 240.48 | -0.44 | 10.2 | 30.16 | -0.07 | -16.67 | -16.67 | 0.61 | 15.09 | 334.62 | 0.99 | 5050.0 | 571.43 | 0.36 | 140.0 | -14.29 | 0 | 0 | 0 | 4.36 | 67.36 | -63.58 | 1.29 | 437.5 | 960.0 | 1.26 | 306.45 | 869.23 | 0.27 | 0.0 | 28.57 | 0.1 | -9.09 | 42.86 | 87.73 | 28.8 | -14.36 |
| 21Q1 (6) | 0.47 | -53.92 | 304.35 | -0.49 | -716.67 | -1125.0 | -0.06 | 0.0 | 0.0 | 0.53 | 1425.0 | 35.9 | -0.02 | -102.08 | 92.59 | 0.15 | -37.5 | -31.82 | 0 | 0 | 0 | 2.60 | -39.13 | -35.13 | 0.24 | 14.29 | 26.32 | 0.31 | -8.82 | 82.35 | 0.27 | 12.5 | 42.11 | 0.11 | 37.5 | 83.33 | 68.12 | -55.92 | 224.39 |
| 20Q4 (5) | 1.02 | 70.0 | 8.51 | -0.06 | 89.47 | 92.94 | -0.06 | -107.69 | 45.45 | -0.04 | -120.0 | 95.92 | 0.96 | 3100.0 | 966.67 | 0.24 | -64.71 | -50.0 | 0 | 0 | 0 | 4.28 | -72.26 | -41.44 | 0.21 | 800.0 | -41.67 | 0.34 | 1033.33 | -15.0 | 0.24 | 9.09 | 33.33 | 0.08 | 0.0 | 0.0 | 154.55 | -15.0 | 8.51 |
| 20Q3 (4) | 0.6 | 42.86 | 0.0 | -0.57 | 9.52 | 0.0 | 0.78 | 1400.0 | 0.0 | 0.2 | 176.92 | 0.0 | 0.03 | 114.29 | 0.0 | 0.68 | 61.9 | 0.0 | 0 | 0 | 0.0 | 15.42 | 28.86 | 0.0 | -0.03 | 80.0 | 0.0 | 0.03 | -76.92 | 0.0 | 0.22 | 4.76 | 0.0 | 0.08 | 14.29 | 0.0 | 181.82 | 77.49 | 0.0 |
| 20Q2 (3) | 0.42 | 282.61 | 0.0 | -0.63 | -1475.0 | 0.0 | -0.06 | 0.0 | 0.0 | -0.26 | -166.67 | 0.0 | -0.21 | 22.22 | 0.0 | 0.42 | 90.91 | 0.0 | 0 | 0 | 0.0 | 11.97 | 198.06 | 0.0 | -0.15 | -178.95 | 0.0 | 0.13 | -23.53 | 0.0 | 0.21 | 10.53 | 0.0 | 0.07 | 16.67 | 0.0 | 102.44 | 287.06 | 0.0 |
| 20Q1 (2) | -0.23 | -124.47 | 0.0 | -0.04 | 95.29 | 0.0 | -0.06 | 45.45 | 0.0 | 0.39 | 139.8 | 0.0 | -0.27 | -400.0 | 0.0 | 0.22 | -54.17 | 0.0 | 0 | 0 | 0.0 | 4.01 | -45.05 | 0.0 | 0.19 | -47.22 | 0.0 | 0.17 | -57.5 | 0.0 | 0.19 | 5.56 | 0.0 | 0.06 | -25.0 | 0.0 | -54.76 | -138.45 | 0.0 |
| 19Q4 (1) | 0.94 | 0.0 | 0.0 | -0.85 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | -0.98 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 7.31 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 142.42 | 0.0 | 0.0 |
