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) | 9.07 | -3.51 | -3.77 | 0 | -3.82 | 0 | 0.22 | 175.0 | 5.3 | -54.47 | 2.02 | 1088.24 | -2.56 | 0 | 4.25 | 1305.53 | 5.12 | -23.47 | 3.86 | -31.68 | 0.94 | 8.05 | 0.27 | -30.77 | 178.90 | 31.51 |
| 2022 (9) | 9.4 | 181.44 | 2.24 | 0 | -9.87 | 0 | 0.08 | 300.0 | 11.64 | 0 | 0.17 | -67.31 | 0.03 | 0 | 0.30 | -69.16 | 6.69 | 6.53 | 5.65 | -3.09 | 0.87 | 29.85 | 0.39 | -17.02 | 136.03 | 183.88 |
| 2021 (8) | 3.34 | -58.15 | -7.0 | 0 | 1.96 | -26.59 | 0.02 | -66.67 | -3.66 | 0 | 0.52 | 246.67 | 0 | 0 | 0.98 | 189.59 | 6.28 | -19.69 | 5.83 | -19.48 | 0.67 | 9.84 | 0.47 | -2.08 | 47.92 | -49.98 |
| 2020 (7) | 7.98 | 0 | -10.62 | 0 | 2.67 | -72.01 | 0.06 | -66.67 | -2.64 | 0 | 0.15 | -48.28 | -0.03 | 0 | 0.34 | -80.26 | 7.82 | 435.62 | 7.24 | 233.64 | 0.61 | 117.86 | 0.48 | 166.67 | 95.80 | 0 |
| 2019 (6) | -4.28 | 0 | -4.29 | 0 | 9.54 | 0 | 0.18 | 1700.0 | -8.57 | 0 | 0.29 | 190.0 | 0 | 0 | 1.72 | -95.02 | 1.46 | 0 | 2.17 | 0 | 0.28 | 180.0 | 0.18 | 0 | -162.74 | 0 |
| 2018 (5) | -0.11 | 0 | 0.87 | -34.59 | 0 | 0 | 0.01 | -90.0 | 0.76 | -44.93 | 0.1 | 0 | 0 | 0 | 34.48 | 0 | -0.61 | 0 | 0 | 0 | 0.1 | -61.54 | 0 | 0 | -110.00 | 0 |
| 2017 (4) | 0.05 | 0 | 1.33 | 0 | -1.85 | 0 | 0.1 | -9.09 | 1.38 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -1.76 | 0 | -2.3 | 0 | 0.26 | -23.53 | 0.01 | 0.0 | 0.00 | 0 |
| 2016 (3) | 0 | 0 | -0.2 | 0 | 1.23 | 0 | 0.11 | 0 | -0.2 | 0 | 0.01 | -83.33 | 0 | 0 | 0.20 | -76.33 | -0.78 | 0 | -1.01 | 0 | 0.34 | -32.0 | 0.01 | -75.0 | 0.00 | 0 |
| 2015 (2) | 0.35 | 0 | -0.24 | 0 | -0.36 | 0 | -0.06 | 0 | 0.11 | 0 | 0.06 | -45.45 | 0 | 0 | 0.85 | -33.04 | -0.8 | 0 | -0.65 | 0 | 0.5 | -63.24 | 0.04 | 0.0 | 0.00 | 0 |
| 2014 (1) | -0.96 | 0 | -0.06 | 0 | -1.07 | 0 | -0.04 | 0 | -1.02 | 0 | 0.11 | -47.62 | 0 | 0 | 1.27 | -33.66 | -1.48 | 0 | -3.87 | 0 | 1.36 | -15.0 | 0.04 | 0.0 | 0.00 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | -1.33 | -118.29 | -3.91 | -2.05 | -7.89 | -6933.33 | 2.9 | 152.16 | 164.88 | -0.24 | -300.0 | -241.18 | -3.38 | -162.94 | -170.4 | 2.39 | 21.32 | 5875.0 | 0 | 0 | 0 | 19.09 | 15.02 | 5001.66 | 1.23 | 29.47 | 30.85 | 0.86 | 7.5 | -6.52 | 0.27 | 3.85 | 12.5 | 0.07 | 0.0 | 0.0 | -110.83 | -117.23 | -6.5 |
| 24Q2 (19) | 7.27 | 591.22 | 89.82 | -1.9 | -66.67 | -4650.0 | -5.56 | -1893.55 | -449.69 | -0.06 | -128.57 | -50.0 | 5.37 | 304.96 | 41.69 | 1.97 | 71.3 | 1870.0 | 0 | 0 | 0 | 16.60 | 195.27 | 1533.09 | 0.95 | -74.87 | 63.79 | 0.8 | -72.51 | 56.86 | 0.26 | 4.0 | 13.04 | 0.07 | 0.0 | 0.0 | 643.36 | 1504.1 | 36.06 |
| 24Q1 (18) | -1.48 | -152.67 | -139.78 | -1.14 | 74.44 | -262.86 | 0.31 | -93.35 | 105.54 | 0.21 | 275.0 | 2000.0 | -2.62 | -58.79 | -159.28 | 1.15 | -38.17 | 3733.33 | 0 | 100.0 | 0 | 5.62 | -62.92 | 2659.78 | 3.78 | 170.0 | 71.82 | 2.91 | 250.6 | 80.75 | 0.25 | 0.0 | 13.64 | 0.07 | 0.0 | 0.0 | -45.82 | -118.75 | -123.4 |
| 23Q4 (17) | 2.81 | 319.53 | 980.77 | -4.46 | -14966.67 | -1586.67 | 4.66 | 204.25 | 682.5 | -0.12 | -170.59 | 33.33 | -1.65 | -32.0 | -394.64 | 1.86 | 4550.0 | 2557.14 | -2.56 | 0 | -25700.0 | 15.16 | 3951.22 | 2868.98 | 1.4 | 48.94 | -31.37 | 0.83 | -9.78 | -41.55 | 0.25 | 4.17 | -13.79 | 0.07 | 0.0 | 0.0 | 244.35 | 334.8 | 1572.84 |
| 23Q3 (16) | -1.28 | -133.42 | -122.7 | 0.03 | 175.0 | -97.54 | -4.47 | -381.13 | 21.58 | 0.17 | 525.0 | 13.33 | -1.25 | -132.98 | -118.22 | 0.04 | -60.0 | 300.0 | 0 | 0 | 100.0 | 0.37 | -63.18 | 306.36 | 0.94 | 62.07 | -6.0 | 0.92 | 80.39 | -3.16 | 0.24 | 4.35 | 20.0 | 0.07 | 0.0 | -22.22 | -104.07 | -122.01 | -122.88 |
| 23Q2 (15) | 3.83 | 2.96 | 126.63 | -0.04 | -105.71 | -113.79 | 1.59 | 128.39 | 160.69 | -0.04 | -500.0 | -500.0 | 3.79 | -14.25 | 91.41 | 0.1 | 233.33 | 400.0 | 0 | 0 | 0 | 1.02 | 398.98 | 474.19 | 0.58 | -73.64 | -38.95 | 0.51 | -68.32 | -40.0 | 0.23 | 4.55 | 15.0 | 0.07 | 0.0 | -41.67 | 472.84 | 141.5 | 227.35 |
| 23Q1 (14) | 3.72 | 1330.77 | 104.4 | 0.7 | 133.33 | 62.79 | -5.6 | -600.0 | -646.67 | 0.01 | 105.56 | -90.0 | 4.42 | 689.29 | 96.44 | 0.03 | -57.14 | -57.14 | 0 | -100.0 | -100.0 | 0.20 | -60.11 | -40.79 | 2.2 | 7.84 | -18.82 | 1.61 | 13.38 | -33.47 | 0.22 | -24.14 | 15.79 | 0.07 | 0.0 | -41.67 | 195.79 | 1240.4 | 193.68 |
| 22Q4 (13) | 0.26 | -95.39 | -80.88 | 0.3 | -75.41 | 104.97 | -0.8 | 85.96 | -123.46 | -0.18 | -220.0 | -28.57 | 0.56 | -91.84 | 111.97 | 0.07 | 600.0 | 16.67 | 0.01 | 150.0 | -50.0 | 0.51 | 454.49 | 42.54 | 2.04 | 104.0 | 24.39 | 1.42 | 49.47 | -12.35 | 0.29 | 45.0 | 61.11 | 0.07 | -22.22 | -41.67 | 14.61 | -96.79 | -79.38 |
| 22Q3 (12) | 5.64 | 233.73 | 371.15 | 1.22 | 320.69 | 377.27 | -5.7 | -117.56 | -320.08 | 0.15 | 1400.0 | 7.14 | 6.86 | 246.46 | 372.22 | 0.01 | -50.0 | -80.0 | -0.02 | 0 | 0 | 0.09 | -47.97 | -79.08 | 1.0 | 5.26 | 112.77 | 0.95 | 11.76 | 137.5 | 0.2 | 0.0 | 25.0 | 0.09 | -25.0 | -25.0 | 454.84 | 214.89 | 248.7 |
| 22Q2 (11) | 1.69 | -7.14 | 19.01 | 0.29 | -32.56 | 462.5 | -2.62 | -249.33 | 47.18 | 0.01 | -90.0 | 112.5 | 1.98 | -12.0 | 47.76 | 0.02 | -71.43 | -66.67 | 0 | -100.0 | 100.0 | 0.18 | -48.55 | -70.0 | 0.95 | -64.94 | -41.36 | 0.85 | -64.88 | -41.78 | 0.2 | 5.26 | 25.0 | 0.12 | 0.0 | 0.0 | 144.44 | 116.67 | 77.0 |
| 22Q1 (10) | 1.82 | 33.82 | -31.06 | 0.43 | 107.12 | 195.56 | -0.75 | -121.99 | -182.42 | 0.1 | 171.43 | -9.09 | 2.25 | 148.08 | 2.74 | 0.07 | 16.67 | -80.0 | 0.03 | 50.0 | 0 | 0.34 | -3.97 | -85.51 | 2.71 | 65.24 | 6.27 | 2.42 | 49.38 | 3.42 | 0.19 | 5.56 | 18.75 | 0.12 | 0.0 | 0.0 | 66.67 | -5.88 | -33.84 |
| 21Q4 (9) | 1.36 | 165.38 | 142.37 | -6.04 | -1272.73 | -170.85 | 3.41 | 31.66 | -50.0 | -0.14 | -200.0 | -240.0 | -4.68 | -85.71 | 13.97 | 0.06 | 20.0 | 50.0 | 0.02 | 0 | -99.77 | 0.36 | -18.61 | -1.85 | 1.64 | 248.94 | -31.67 | 1.62 | 305.0 | -25.35 | 0.18 | 12.5 | 12.5 | 0.12 | 0.0 | 0.0 | 70.83 | 123.16 | 154.06 |
| 21Q3 (8) | -2.08 | -246.48 | -166.03 | -0.44 | -450.0 | 93.45 | 2.59 | 152.22 | -38.48 | 0.14 | 275.0 | 600.0 | -2.52 | -288.06 | 29.41 | 0.05 | -16.67 | -37.5 | 0 | 100.0 | 100.0 | 0.44 | -25.4 | -44.43 | 0.47 | -70.99 | -68.46 | 0.4 | -72.6 | -69.7 | 0.16 | 0.0 | 6.67 | 0.12 | 0.0 | 0.0 | -305.88 | -474.81 | -254.4 |
| 21Q2 (7) | 1.42 | -46.21 | -68.79 | -0.08 | 82.22 | 93.89 | -4.96 | -645.05 | -12.98 | -0.08 | -172.73 | 83.33 | 1.34 | -38.81 | -58.64 | 0.06 | -82.86 | 200.0 | -0.01 | 0 | 99.32 | 0.59 | -75.15 | 141.89 | 1.62 | -36.47 | 58.82 | 1.46 | -37.61 | 53.68 | 0.16 | 0.0 | 6.67 | 0.12 | 0.0 | 0.0 | 81.61 | -19.01 | -78.12 |
| 21Q1 (6) | 2.64 | 182.24 | -24.36 | -0.45 | 79.82 | -25.0 | 0.91 | -86.66 | 122.92 | 0.11 | 10.0 | -81.03 | 2.19 | 140.26 | -30.03 | 0.35 | 775.0 | 0 | 0 | -100.0 | 100.0 | 2.37 | 550.61 | 0 | 2.55 | 6.25 | -12.37 | 2.34 | 7.83 | -16.13 | 0.16 | 0.0 | 6.67 | 0.12 | 0.0 | 0.0 | 100.76 | 176.91 | -11.65 |
| 20Q4 (5) | -3.21 | -201.9 | -11.85 | -2.23 | 66.82 | 67.35 | 6.82 | 62.0 | -3.81 | 0.1 | 400.0 | 150.0 | -5.44 | -52.38 | 43.92 | 0.04 | -50.0 | -73.33 | 8.61 | 238.2 | 12200.0 | 0.36 | -53.92 | -72.12 | 2.4 | 61.07 | 86.05 | 2.17 | 64.39 | 10.71 | 0.16 | 6.67 | -15.79 | 0.12 | 0.0 | -20.0 | -131.02 | -166.13 | -5.0 |
| 20Q3 (4) | 3.15 | -30.77 | 0.0 | -6.72 | -412.98 | 0.0 | 4.21 | 195.9 | 0.0 | 0.02 | 104.17 | 0.0 | -3.57 | -210.19 | 0.0 | 0.08 | 300.0 | 0.0 | -6.23 | -326.71 | 0.0 | 0.79 | 224.75 | 0.0 | 1.49 | 46.08 | 0.0 | 1.32 | 38.95 | 0.0 | 0.15 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 198.11 | -46.88 | 0.0 |
| 20Q2 (3) | 4.55 | 30.37 | 0.0 | -1.31 | -263.89 | 0.0 | -4.39 | -10.58 | 0.0 | -0.48 | -182.76 | 0.0 | 3.24 | 3.51 | 0.0 | 0.02 | 0 | 0.0 | -1.46 | -53.68 | 0.0 | 0.24 | 0 | 0.0 | 1.02 | -64.95 | 0.0 | 0.95 | -65.95 | 0.0 | 0.15 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 372.95 | 227.0 | 0.0 |
| 20Q1 (2) | 3.49 | 221.6 | 0.0 | -0.36 | 94.73 | 0.0 | -3.97 | -155.99 | 0.0 | 0.58 | 1350.0 | 0.0 | 3.13 | 132.27 | 0.0 | 0 | -100.0 | 0.0 | -0.95 | -1457.14 | 0.0 | -0.00 | -100.0 | 0.0 | 2.91 | 125.58 | 0.0 | 2.79 | 42.35 | 0.0 | 0.15 | -21.05 | 0.0 | 0.12 | -20.0 | 0.0 | 114.05 | 191.4 | 0.0 |
| 19Q4 (1) | -2.87 | 0.0 | 0.0 | -6.83 | 0.0 | 0.0 | 7.09 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -9.7 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 1.31 | 0.0 | 0.0 | 1.29 | 0.0 | 0.0 | 1.96 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | -124.78 | 0.0 | 0.0 |
