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) | 2.16 | -27.27 | -8.66 | 0 | 14.26 | 160.69 | 0.11 | -93.33 | -6.5 | 0 | 10.29 | -11.9 | 0 | 0 | 85.47 | -34.15 | 1.6 | 34.45 | 2.95 | -4.53 | 1.37 | 67.07 | 0.08 | 0.0 | 49.09 | -34.05 |
| 2022 (9) | 2.97 | 6.07 | -10.09 | 0 | 5.47 | 0 | 1.65 | -27.95 | -7.12 | 0 | 11.68 | 51.49 | 0 | 0 | 129.78 | 45.43 | 1.19 | 60.81 | 3.09 | 451.79 | 0.82 | 46.43 | 0.08 | 0.0 | 74.44 | -68.1 |
| 2021 (8) | 2.8 | -71.19 | -5.4 | 0 | -0.42 | 0 | 2.29 | -59.4 | -2.6 | 0 | 7.71 | 253.67 | 0 | 0 | 89.24 | 1000.72 | 0.74 | -92.97 | 0.56 | -84.44 | 0.56 | -56.25 | 0.08 | 33.33 | 233.33 | 18.59 |
| 2020 (7) | 9.72 | 22.73 | -4.29 | 0 | -4.63 | 0 | 5.64 | 0 | 5.43 | 2.65 | 2.18 | 9.0 | 0 | 0 | 8.11 | -4.5 | 10.52 | 50.93 | 3.6 | -36.95 | 1.28 | -2.29 | 0.06 | 0.0 | 196.76 | 75.89 |
| 2019 (6) | 7.92 | 65.0 | -2.63 | 0 | -3.36 | 0 | -0.16 | 0 | 5.29 | 91.67 | 2.0 | 36.05 | 0 | 0 | 8.49 | 12.03 | 6.97 | 35.08 | 5.71 | 27.74 | 1.31 | 2.34 | 0.06 | 20.0 | 111.86 | 35.17 |
| 2018 (5) | 4.8 | 70.21 | -2.04 | 0 | -1.71 | 0 | -0.2 | 0 | 2.76 | 4.94 | 1.47 | 0.68 | 0 | 0 | 7.58 | -32.48 | 5.16 | 119.57 | 4.47 | 134.03 | 1.28 | 0.79 | 0.05 | 0 | 82.76 | -6.68 |
| 2017 (4) | 2.82 | -43.82 | -0.19 | 0 | -3.33 | 0 | -0.56 | 0 | 2.63 | 0.77 | 1.46 | 18.7 | 0 | 0 | 11.22 | 73.62 | 2.35 | -54.46 | 1.91 | -54.2 | 1.27 | -3.79 | 0 | 0 | 88.68 | -3.02 |
| 2016 (3) | 5.02 | -24.28 | -2.41 | 0 | -3.04 | 0 | -0.21 | 0 | 2.61 | 4.4 | 1.23 | -43.58 | 0 | 0 | 6.46 | -46.31 | 5.16 | 17.27 | 4.17 | 11.5 | 1.32 | 1.54 | 0 | 0 | 91.44 | -30.49 |
| 2015 (2) | 6.63 | 84.68 | -4.13 | 0 | -2.79 | 0 | 0 | 0 | 2.5 | 0 | 2.18 | -40.92 | 0 | 0 | 12.04 | -51.33 | 4.4 | 49.15 | 3.74 | 41.13 | 1.3 | -2.99 | 0 | 0 | 131.55 | 46.2 |
| 2014 (1) | 3.59 | 50.21 | -4.63 | 0 | -1.74 | 0 | 0.01 | 0 | -1.04 | 0 | 3.69 | -52.26 | 0 | 0 | 24.73 | -58.63 | 2.95 | 43.2 | 2.65 | 65.62 | 1.34 | 8.94 | 0 | 0 | 89.97 | 6.54 |
| 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) | 0.56 | 154.37 | -13.85 | -2.12 | -231.25 | 6.19 | -1.77 | -280.61 | -212.74 | -5.41 | -1445.71 | -10920.0 | -1.56 | 6.59 | 3.11 | 2.13 | 166.25 | -32.81 | 0 | 0 | 0 | 50.84 | 149.73 | -58.63 | 0.51 | -7.27 | 41.67 | 3.81 | 514.52 | 988.57 | 0.59 | 1.72 | 73.53 | 0.02 | 0.0 | 0.0 | 12.67 | 115.01 | -86.16 |
| 24Q2 (19) | -1.03 | -189.57 | -138.01 | -0.64 | 50.0 | -1166.67 | 0.98 | 853.85 | 142.06 | -0.35 | -318.75 | -75.0 | -1.67 | -1184.62 | -160.29 | 0.8 | -42.03 | 70.21 | 0 | 0 | 0 | 20.36 | -54.27 | 35.56 | 0.55 | 22.22 | 52.78 | 0.62 | 37.78 | -69.0 | 0.58 | 18.37 | 93.33 | 0.02 | 0.0 | 0.0 | -84.43 | -170.48 | -172.28 |
| 24Q1 (18) | 1.15 | 310.71 | 177.18 | -1.28 | 62.9 | 57.48 | -0.13 | -101.16 | -103.39 | 0.16 | 900.0 | -46.67 | -0.13 | 95.9 | 97.11 | 1.38 | -61.88 | -54.46 | 0 | 0 | 0 | 44.52 | -64.21 | -49.75 | 0.45 | 400.0 | -43.04 | 0.45 | 1225.0 | -28.57 | 0.49 | 13.95 | 63.33 | 0.02 | 0.0 | 0.0 | 119.79 | 75.41 | 176.38 |
| 23Q4 (17) | 0.28 | -56.92 | -50.88 | -3.45 | -52.65 | 25.97 | 11.19 | 612.74 | 239.09 | -0.02 | -140.0 | -105.26 | -3.17 | -96.89 | 22.49 | 3.62 | 14.2 | -5.48 | 0 | 0 | 0 | 124.40 | 1.25 | -26.6 | 0.09 | -75.0 | -76.32 | -0.04 | -111.43 | -105.06 | 0.43 | 26.47 | 65.38 | 0.02 | 0.0 | 0.0 | 68.29 | -25.4 | 28.2 |
| 23Q3 (16) | 0.65 | -76.01 | -48.82 | -2.26 | -3866.67 | 20.42 | 1.57 | 167.38 | 5333.33 | 0.05 | 125.0 | -93.9 | -1.61 | -158.12 | -2.55 | 3.17 | 574.47 | 5.67 | 0 | 0 | 0 | 122.87 | 718.25 | 24.92 | 0.36 | 0.0 | -23.4 | 0.35 | -82.5 | -28.57 | 0.34 | 13.33 | 47.83 | 0.02 | 0.0 | 0.0 | 91.55 | -21.63 | -46.66 |
| 23Q2 (15) | 2.71 | 281.88 | -24.51 | 0.06 | 101.99 | 50.0 | -2.33 | -160.84 | -76.52 | -0.2 | -166.67 | -110.58 | 2.77 | 161.56 | -23.69 | 0.47 | -84.49 | -51.04 | 0 | 0 | 0 | 15.02 | -83.05 | -71.69 | 0.36 | -54.43 | 140.0 | 2.0 | 217.46 | 42.86 | 0.3 | 0.0 | 57.89 | 0.02 | 0.0 | 0.0 | 116.81 | 174.48 | -47.61 |
| 23Q1 (14) | -1.49 | -361.4 | 39.68 | -3.01 | 35.41 | -14.02 | 3.83 | 16.06 | 8.5 | 0.3 | -21.05 | 169.77 | -4.5 | -10.02 | 11.94 | 3.03 | -20.89 | -22.31 | 0 | 0 | 0 | 88.60 | -47.72 | -57.29 | 0.79 | 107.89 | 338.89 | 0.63 | -20.25 | 53.66 | 0.3 | 15.38 | 100.0 | 0.02 | 0.0 | 0.0 | -156.84 | -394.42 | 63.17 |
| 22Q4 (13) | 0.57 | -55.12 | 159.09 | -4.66 | -64.08 | -298.29 | 3.3 | 11100.0 | 0 | 0.38 | -53.66 | 392.31 | -4.09 | -160.51 | -330.53 | 3.83 | 27.67 | 9.43 | 0 | 0 | 0 | 169.47 | 72.29 | -34.15 | 0.38 | -19.15 | 246.15 | 0.79 | 61.22 | 495.0 | 0.26 | 13.04 | 73.33 | 0.02 | 0.0 | 0.0 | 53.27 | -68.96 | 0 |
| 22Q3 (12) | 1.27 | -64.62 | -38.65 | -2.84 | -7200.0 | -70.06 | -0.03 | 97.73 | 92.5 | 0.82 | -56.61 | -67.84 | -1.57 | -143.25 | -492.5 | 3.0 | 212.5 | 57.07 | 0 | 0 | 0 | 98.36 | 85.45 | 17.41 | 0.47 | 213.33 | 27.03 | 0.49 | -65.0 | 63.33 | 0.23 | 21.05 | 64.29 | 0.02 | 0.0 | 0.0 | 171.62 | -23.03 | -61.86 |
| 22Q2 (11) | 3.59 | 245.34 | 306.32 | 0.04 | 101.52 | 101.91 | -1.32 | -137.39 | 0 | 1.89 | 539.53 | 2800.0 | 3.63 | 171.04 | 194.78 | 0.96 | -75.38 | -48.11 | 0 | 0 | 0 | 53.04 | -74.43 | -49.25 | 0.15 | -16.67 | 200.0 | 1.4 | 241.46 | 3400.0 | 0.19 | 26.67 | 35.71 | 0.02 | 0.0 | 0.0 | 222.98 | 152.36 | 125.63 |
| 22Q1 (10) | -2.47 | -1222.73 | -209.78 | -2.64 | -125.64 | -473.91 | 3.53 | 0 | 35400.0 | -0.43 | -230.77 | -760.0 | -5.11 | -437.89 | -385.47 | 3.9 | 11.43 | 786.36 | 0 | 0 | 0 | 207.45 | -19.39 | 1427.56 | 0.18 | 169.23 | -68.42 | 0.41 | 305.0 | -2.38 | 0.15 | 0.0 | 15.38 | 0.02 | 0.0 | 100.0 | -425.86 | 0 | -205.99 |
| 21Q4 (9) | 0.22 | -89.37 | -90.79 | -1.17 | 29.94 | -40.96 | 0 | 100.0 | 100.0 | -0.13 | -105.1 | -102.4 | -0.95 | -337.5 | -160.9 | 3.5 | 83.25 | 407.25 | 0 | 0 | 0 | 257.35 | 207.21 | 1757.42 | -0.26 | -170.27 | -111.26 | -0.2 | -166.67 | 92.83 | 0.15 | 7.14 | -50.0 | 0.02 | 0.0 | 100.0 | 0.00 | -100.0 | 0 |
| 21Q3 (8) | 2.07 | 218.97 | -10.0 | -1.67 | 20.1 | -142.03 | -0.4 | 0 | 91.34 | 2.55 | 3742.86 | 3542.86 | 0.4 | 110.44 | -75.16 | 1.91 | 3.24 | 176.81 | 0 | 0 | 0 | 83.77 | -19.85 | 724.36 | 0.37 | 640.0 | -84.9 | 0.3 | 650.0 | -84.13 | 0.14 | 0.0 | -54.84 | 0.02 | 0.0 | 100.0 | 450.00 | 151.72 | 332.39 |
| 21Q2 (7) | -1.74 | -177.33 | -170.73 | -2.09 | -354.35 | -68.55 | 0 | 100.0 | 0 | -0.07 | -40.0 | -200.0 | -3.83 | -313.97 | -413.93 | 1.85 | 320.45 | 386.84 | 0 | 0 | 0 | 104.52 | 669.65 | 1902.38 | 0.05 | -91.23 | -98.31 | 0.04 | -90.48 | -98.35 | 0.14 | 7.69 | -57.58 | 0.02 | 100.0 | 100.0 | -870.00 | -316.53 | -1076.1 |
| 21Q1 (6) | 2.25 | -5.86 | -12.45 | -0.46 | 44.58 | 69.93 | -0.01 | 0.0 | 0 | -0.05 | -100.92 | -171.43 | 1.79 | 14.74 | 72.12 | 0.44 | -36.23 | 4.76 | 0 | 0 | 0 | 13.58 | -1.99 | 153.5 | 0.57 | -75.32 | -79.64 | 0.42 | 115.05 | -79.81 | 0.13 | -56.67 | -60.61 | 0.01 | 0.0 | 0.0 | 401.79 | 0 | 278.34 |
| 20Q4 (5) | 2.39 | 3.91 | -2.85 | -0.83 | -20.29 | 1.19 | -0.01 | 99.78 | 0.0 | 5.42 | 7642.86 | 2810.0 | 1.56 | -3.11 | -3.7 | 0.69 | 0.0 | 102.94 | 0 | 0 | 0 | 13.86 | 36.35 | 111.91 | 2.31 | -5.71 | 86.29 | -2.79 | -247.62 | -413.48 | 0.3 | -3.23 | -9.09 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 20Q3 (4) | 2.3 | -6.5 | 0.0 | -0.69 | 44.35 | 0.0 | -4.62 | 0 | 0.0 | 0.07 | 0.0 | 0.0 | 1.61 | 31.97 | 0.0 | 0.69 | 81.58 | 0.0 | 0 | 0 | 0.0 | 10.16 | 94.68 | 0.0 | 2.45 | -16.95 | 0.0 | 1.89 | -21.9 | 0.0 | 0.31 | -6.06 | 0.0 | 0.01 | 0.0 | 0.0 | 104.07 | 16.76 | 0.0 |
| 20Q2 (3) | 2.46 | -4.28 | 0.0 | -1.24 | 18.95 | 0.0 | 0 | 0 | 0.0 | 0.07 | 0.0 | 0.0 | 1.22 | 17.31 | 0.0 | 0.38 | -9.52 | 0.0 | 0 | 0 | 0.0 | 5.22 | -2.56 | 0.0 | 2.95 | 5.36 | 0.0 | 2.42 | 16.35 | 0.0 | 0.33 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 89.13 | -16.07 | 0.0 |
| 20Q1 (2) | 2.57 | 4.47 | 0.0 | -1.53 | -82.14 | 0.0 | 0 | 100.0 | 0.0 | 0.07 | 135.0 | 0.0 | 1.04 | -35.8 | 0.0 | 0.42 | 23.53 | 0.0 | 0 | 0 | 0.0 | 5.36 | -18.07 | 0.0 | 2.8 | 125.81 | 0.0 | 2.08 | 133.71 | 0.0 | 0.33 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 106.20 | -46.9 | 0.0 |
| 19Q4 (1) | 2.46 | 0.0 | 0.0 | -0.84 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.2 | 0.0 | 0.0 | 1.62 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 6.54 | 0.0 | 0.0 | 1.24 | 0.0 | 0.0 | 0.89 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 200.00 | 0.0 | 0.0 |
