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) | 15.09 | 228.76 | -5.17 | 0 | 5.01 | 827.78 | -0.06 | 0 | 9.92 | 416.67 | 3.15 | 43.18 | 0.01 | 0 | 2.37 | 34.18 | 6.54 | 53.88 | 3.32 | -30.25 | 4.91 | -5.58 | 0.13 | 30.0 | 180.50 | 295.61 |
| 2022 (9) | 4.59 | 0 | -2.67 | 0 | 0.54 | -83.38 | -0.25 | 0 | 1.92 | 0 | 2.2 | 17.02 | 0 | 0 | 1.77 | -5.62 | 4.25 | 165.62 | 4.76 | 88.89 | 5.2 | 24.4 | 0.1 | 150.0 | 45.63 | 0 |
| 2021 (8) | -2.42 | 0 | 0.32 | 0 | 3.25 | -77.59 | -0.48 | 0 | -2.1 | 0 | 1.88 | 36.23 | -0.05 | 0 | 1.87 | 0.46 | 1.6 | 0 | 2.52 | 0 | 4.18 | 7.73 | 0.04 | 300.0 | -35.91 | 0 |
| 2020 (7) | 2.69 | -37.73 | -17.46 | 0 | 14.5 | 0 | -0.32 | 0 | -14.77 | 0 | 1.38 | 1.47 | 0.15 | 0 | 1.86 | -2.48 | -0.59 | 0 | -0.4 | 0 | 3.88 | -3.72 | 0.01 | 0 | 77.08 | -20.6 |
| 2019 (6) | 4.32 | 0 | 1.13 | -86.92 | -1.69 | 0 | -0.02 | 0 | 5.45 | -14.44 | 1.36 | -68.37 | 0 | 0 | 1.91 | -71.75 | 0.65 | 0 | 0.42 | -82.93 | 4.03 | 24.38 | 0 | 0 | 97.08 | 0 |
| 2018 (5) | -2.27 | 0 | 8.64 | -4.53 | -9.24 | 0 | -1.06 | 0 | 6.37 | -62.99 | 4.3 | 19.78 | 0 | 0 | 6.77 | 46.95 | -3.82 | 0 | 2.46 | 119.64 | 3.24 | -25.0 | 0 | 0 | -39.82 | 0 |
| 2017 (4) | 8.16 | 0 | 9.05 | 139.42 | -17.39 | 0 | -0.63 | 0 | 17.21 | 968.94 | 3.59 | 57.46 | 0.01 | 0 | 4.60 | 109.85 | -4.26 | 0 | 1.12 | -0.88 | 4.32 | -10.74 | 0 | 0 | 150.00 | 0 |
| 2016 (3) | -2.17 | 0 | 3.78 | -20.75 | 1.05 | 0 | 0.62 | 244.44 | 1.61 | -72.53 | 2.28 | -43.56 | -0.01 | 0 | 2.19 | -30.52 | 0.37 | 0 | 1.13 | 0 | 4.84 | -3.97 | 0 | 0 | -36.35 | 0 |
| 2015 (2) | 1.09 | -77.48 | 4.77 | 1262.86 | -8.59 | 0 | 0.18 | -57.14 | 5.86 | 12.91 | 4.04 | 30.32 | 0.01 | 0 | 3.16 | 45.41 | -5.15 | 0 | -3.3 | 0 | 5.04 | -4.73 | 0 | 0 | 62.64 | -74.24 |
| 2014 (1) | 4.84 | -49.32 | 0.35 | 0 | -3.32 | 0 | 0.42 | 366.67 | 5.19 | 0 | 3.1 | -6.91 | 0 | 0 | 2.17 | -16.41 | -2.22 | 0 | -3.3 | 0 | 5.29 | -4.34 | 0 | 0 | 243.22 | -58.23 |
| 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) | -0.23 | 36.11 | -104.06 | -9.37 | -414.84 | -989.53 | -0.93 | -113.01 | -745.45 | 0 | 100.0 | 100.0 | -9.6 | -340.37 | -300.0 | 1.25 | 92.31 | 50.6 | 0.04 | 0 | 0 | 3.66 | 99.63 | 67.58 | 0.78 | 62.5 | -76.0 | -0.24 | -214.29 | -112.31 | 1.35 | 2.27 | 1.5 | 0.03 | 0.0 | 0.0 | -20.18 | 12.57 | -111.8 |
| 24Q2 (19) | -0.36 | -108.41 | -106.52 | -1.82 | -5.81 | -456.86 | 7.15 | 1234.92 | 330.72 | -0.02 | 50.0 | 50.0 | -2.18 | -185.16 | -136.15 | 0.65 | -69.48 | 382.61 | 0 | 100.0 | -100.0 | 1.83 | -72.5 | 365.63 | 0.48 | -48.39 | -74.6 | 0.21 | -58.0 | -86.18 | 1.32 | 8.2 | 10.92 | 0.03 | 0.0 | 0.0 | -23.08 | -109.44 | -111.45 |
| 24Q1 (18) | 4.28 | 503.77 | -14.06 | -1.72 | -265.96 | 60.46 | -0.63 | -117.31 | -250.0 | -0.04 | -100.0 | -500.0 | 2.56 | 267.32 | 306.35 | 2.13 | 142.05 | 27.54 | -0.03 | 62.5 | 0 | 6.67 | 145.08 | 16.45 | 0.93 | 200.0 | -14.68 | 0.5 | 225.0 | 100.0 | 1.22 | -3.17 | 7.02 | 0.03 | 0.0 | 0.0 | 244.57 | 305.35 | -30.26 |
| 23Q4 (17) | -1.06 | -118.73 | -126.7 | -0.47 | 45.35 | -56.67 | 3.64 | 3409.09 | 278.43 | -0.02 | -100.0 | 33.33 | -1.53 | -131.88 | -141.69 | 0.88 | 6.02 | 144.44 | -0.08 | 0 | -166.67 | 2.72 | 24.54 | 173.99 | 0.31 | -90.46 | -78.01 | -0.4 | -120.51 | -138.1 | 1.26 | -5.26 | -8.7 | 0.03 | 0.0 | 0.0 | -119.10 | -169.65 | -173.8 |
| 23Q3 (16) | 5.66 | 2.54 | 404.3 | -0.86 | -268.63 | -145.71 | -0.11 | -106.63 | -155.0 | -0.01 | 75.0 | 0 | 4.8 | -20.4 | 317.19 | 0.83 | 460.87 | 144.12 | 0 | -100.0 | -100.0 | 2.18 | 416.43 | 84.31 | 3.25 | 71.96 | 157.94 | 1.95 | 28.29 | 39.29 | 1.33 | 11.76 | -2.92 | 0.03 | 0.0 | 50.0 | 171.00 | -15.12 | 356.5 |
| 23Q2 (15) | 5.52 | 10.84 | 160.38 | 0.51 | 111.72 | 162.96 | 1.66 | 1022.22 | 2271.43 | -0.04 | -500.0 | 20.0 | 6.03 | 857.14 | 360.31 | -0.23 | -113.77 | -140.35 | 0.09 | 0 | 250.0 | -0.69 | -112.06 | -137.7 | 1.89 | 73.39 | 21.15 | 1.52 | 508.0 | 10.14 | 1.19 | 4.39 | -0.83 | 0.03 | 0.0 | 50.0 | 201.46 | -42.56 | 147.07 |
| 23Q1 (14) | 4.98 | 25.44 | 1283.33 | -4.35 | -1350.0 | -256.56 | -0.18 | 91.18 | -107.79 | 0.01 | 133.33 | 105.88 | 0.63 | -82.83 | 173.26 | 1.67 | 363.89 | 77.66 | 0 | 100.0 | 0 | 5.73 | 476.64 | 72.97 | 1.09 | -22.7 | 5350.0 | 0.25 | -76.19 | -73.4 | 1.14 | -17.39 | -8.8 | 0.03 | 0.0 | 50.0 | 350.70 | 117.31 | 2052.93 |
| 22Q4 (13) | 3.97 | 313.44 | 288.15 | -0.3 | 14.29 | -173.17 | -2.04 | -1120.0 | -525.0 | -0.03 | 0 | 93.62 | 3.67 | 266.06 | 315.88 | 0.36 | 5.88 | -70.0 | -0.03 | -130.0 | 40.0 | 0.99 | -16.22 | -76.26 | 1.41 | 11.9 | 427.91 | 1.05 | -25.0 | 320.0 | 1.38 | 0.73 | 21.05 | 0.03 | 50.0 | 50.0 | 161.38 | 342.07 | 207.84 |
| 22Q3 (12) | -1.86 | -187.74 | 1.59 | -0.35 | 56.79 | -159.32 | 0.2 | 185.71 | -95.19 | 0 | 100.0 | -100.0 | -2.21 | -268.7 | -70.0 | 0.34 | -40.35 | 36.0 | 0.1 | 266.67 | 0 | 1.19 | -35.28 | 29.55 | 1.26 | -19.23 | 12.5 | 1.4 | 1.45 | 26.13 | 1.37 | 14.17 | 30.48 | 0.02 | 0.0 | 0.0 | -66.67 | -181.76 | 23.1 |
| 22Q2 (11) | 2.12 | 488.89 | 284.35 | -0.81 | 33.61 | -84.09 | 0.07 | -96.97 | 114.29 | -0.05 | 70.59 | -600.0 | 1.31 | 252.33 | 182.39 | 0.57 | -39.36 | 90.0 | -0.06 | 0 | 0 | 1.83 | -44.68 | 37.82 | 1.56 | 7700.0 | 143.75 | 1.38 | 46.81 | 70.37 | 1.2 | -4.0 | 21.21 | 0.02 | 0.0 | 0 | 81.54 | 400.56 | 227.63 |
| 22Q1 (10) | 0.36 | 117.06 | -86.86 | -1.22 | -397.56 | -408.33 | 2.31 | 381.25 | 353.85 | -0.17 | 63.83 | -6.25 | -0.86 | 49.41 | -134.4 | 0.94 | -21.67 | 571.43 | 0 | 100.0 | 0 | 3.31 | -20.87 | 415.16 | 0.02 | 104.65 | -92.59 | 0.94 | 276.0 | 168.57 | 1.25 | 9.65 | 25.0 | 0.02 | 0.0 | 0 | 16.29 | 110.89 | -91.97 |
| 21Q4 (9) | -2.11 | -11.64 | -181.33 | 0.41 | -30.51 | 102.35 | 0.48 | -88.46 | -97.28 | -0.47 | -435.71 | -4600.0 | -1.7 | -30.77 | 90.66 | 1.2 | 380.0 | 207.69 | -0.05 | 0 | -133.33 | 4.18 | 357.25 | 152.78 | -0.43 | -138.39 | -13.16 | 0.25 | -77.48 | 196.15 | 1.14 | 8.57 | 12.87 | 0.02 | 0.0 | 0 | -149.65 | -72.61 | -49.65 |
| 21Q3 (8) | -1.89 | -64.35 | -175.0 | 0.59 | 234.09 | -35.16 | 4.16 | 948.98 | 1241.94 | 0.14 | 1300.0 | 193.33 | -1.3 | 18.24 | -137.9 | 0.25 | -16.67 | -37.5 | 0 | 0 | 0 | 0.91 | -31.15 | -53.58 | 1.12 | 75.0 | 646.67 | 1.11 | 37.04 | 0 | 1.05 | 6.06 | 5.0 | 0.02 | 0 | 0 | -86.70 | -35.7 | -134.4 |
| 21Q2 (7) | -1.15 | -141.97 | 42.21 | -0.44 | -83.33 | 76.09 | -0.49 | 46.15 | -19.51 | 0.01 | 106.25 | 106.25 | -1.59 | -163.6 | 58.49 | 0.3 | 114.29 | -3.23 | 0 | 0 | 0 | 1.33 | 106.79 | -29.16 | 0.64 | 137.04 | 557.14 | 0.81 | 131.43 | 113.16 | 0.99 | -1.0 | 8.79 | 0 | 0 | 0 | -63.89 | -131.48 | 58.58 |
| 21Q1 (6) | 2.74 | 465.33 | -6.16 | -0.24 | 98.62 | -126.09 | -0.91 | -105.15 | 70.26 | -0.16 | -1500.0 | 0 | 2.5 | 113.74 | -34.9 | 0.14 | -64.1 | -50.0 | 0 | -100.0 | 0 | 0.64 | -61.17 | -68.68 | 0.27 | 171.05 | 222.73 | 0.35 | 234.62 | 167.31 | 1.0 | -0.99 | 4.17 | 0 | 0 | 0 | 202.96 | 302.96 | -69.42 |
| 20Q4 (5) | -0.75 | -129.76 | 72.83 | -17.45 | -2017.58 | -4885.71 | 17.66 | 5596.77 | 2486.49 | -0.01 | 93.33 | 90.0 | -18.2 | -630.61 | -485.21 | 0.39 | -2.5 | 21.88 | 0.15 | 0 | 0 | 1.65 | -16.03 | -2.43 | -0.38 | -353.33 | -1166.67 | -0.26 | 0 | -420.0 | 1.01 | 1.0 | 6.32 | 0 | 0 | 0 | -100.00 | -139.68 | 67.39 |
| 20Q3 (4) | 2.52 | 226.63 | 0.0 | 0.91 | 149.46 | 0.0 | 0.31 | 175.61 | 0.0 | -0.15 | 6.25 | 0.0 | 3.43 | 189.56 | 0.0 | 0.4 | 29.03 | 0.0 | 0 | 0 | 0.0 | 1.97 | 5.07 | 0.0 | 0.15 | 207.14 | 0.0 | 0 | -100.0 | 0.0 | 1.0 | 9.89 | 0.0 | 0 | 0 | 0.0 | 252.00 | 263.36 | 0.0 |
| 20Q2 (3) | -1.99 | -168.15 | 0.0 | -1.84 | -300.0 | 0.0 | -0.41 | 86.6 | 0.0 | -0.16 | 0 | 0.0 | -3.83 | -199.74 | 0.0 | 0.31 | 10.71 | 0.0 | 0 | 0 | 0.0 | 1.88 | -8.58 | 0.0 | -0.14 | 36.36 | 0.0 | 0.38 | 173.08 | 0.0 | 0.91 | -5.21 | 0.0 | 0 | 0 | 0.0 | -154.26 | -123.25 | 0.0 |
| 20Q1 (2) | 2.92 | 205.8 | 0.0 | 0.92 | 362.86 | 0.0 | -3.06 | -313.51 | 0.0 | 0 | 100.0 | 0.0 | 3.84 | 223.47 | 0.0 | 0.28 | -12.5 | 0.0 | 0 | 0 | 0.0 | 2.05 | 20.96 | 0.0 | -0.22 | -633.33 | 0.0 | -0.52 | -940.0 | 0.0 | 0.96 | 1.05 | 0.0 | 0 | 0 | 0.0 | 663.64 | 316.4 | 0.0 |
| 19Q4 (1) | -2.76 | 0.0 | 0.0 | -0.35 | 0.0 | 0.0 | -0.74 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | -3.11 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.70 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.95 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -306.67 | 0.0 | 0.0 |
