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) | 1.21 | 0 | 0.62 | 0 | -2.1 | 0 | 0.5 | 0 | 1.83 | 0 | 0.99 | -84.51 | -0.11 | 0 | 2.16 | -84.04 | 0.71 | 0 | 1.44 | 0 | 2.12 | 12.77 | 0.04 | -42.86 | 33.61 | 0 |
| 2022 (9) | -2.19 | 0 | -6.12 | 0 | 4.28 | -68.53 | -0.04 | 0 | -8.31 | 0 | 6.39 | -59.12 | 0.12 | 0 | 13.51 | -58.8 | -1.5 | 0 | -3.11 | 0 | 1.88 | 11.9 | 0.07 | -69.57 | 0.00 | 0 |
| 2021 (8) | 0.78 | -87.19 | -14.95 | 0 | 13.6 | 509.87 | 0.13 | 0 | -14.17 | 0 | 15.63 | 520.24 | -0.07 | 0 | 32.79 | 600.52 | -0.96 | 0 | 1.2 | -39.7 | 1.68 | -4.0 | 0.23 | 4.55 | 25.08 | -83.69 |
| 2020 (7) | 6.09 | 168.28 | -3.68 | 0 | 2.23 | 253.97 | -0.35 | 0 | 2.41 | 792.59 | 2.52 | 81.29 | 0.09 | 0 | 4.68 | 105.17 | 1.18 | -64.88 | 1.99 | -19.76 | 1.75 | 8.7 | 0.22 | 4.76 | 153.79 | 191.32 |
| 2019 (6) | 2.27 | -1.73 | -2.0 | 0 | 0.63 | -83.33 | 0.07 | -92.31 | 0.27 | -20.59 | 1.39 | -31.19 | -0.11 | 0 | 2.28 | -37.77 | 3.36 | -5.35 | 2.48 | 0.4 | 1.61 | 57.84 | 0.21 | 950.0 | 52.79 | -19.79 |
| 2018 (5) | 2.31 | -61.56 | -1.97 | 0 | 3.78 | 0 | 0.91 | 0 | 0.34 | -90.14 | 2.02 | -45.11 | 0.06 | 0 | 3.67 | -47.94 | 3.55 | -18.39 | 2.47 | -46.19 | 1.02 | 9.68 | 0.02 | 0.0 | 65.81 | -39.33 |
| 2017 (4) | 6.01 | 441.44 | -2.56 | 0 | -2.22 | 0 | -0.11 | 0 | 3.45 | 0 | 3.68 | 64.29 | -0.1 | 0 | 7.04 | 64.47 | 4.35 | -8.23 | 4.59 | -2.34 | 0.93 | -13.08 | 0.02 | 0.0 | 108.48 | 465.87 |
| 2016 (3) | 1.11 | -82.76 | -3.83 | 0 | 6.13 | 305.96 | 0.16 | 0 | -2.72 | 0 | 2.24 | -2.61 | -0.97 | 0 | 4.28 | -8.66 | 4.74 | 79.55 | 4.7 | 110.76 | 1.07 | 0.0 | 0.02 | 0.0 | 19.17 | -90.12 |
| 2015 (2) | 6.44 | 98.15 | -5.16 | 0 | 1.51 | 0 | -0.07 | 0 | 1.28 | -7.91 | 2.3 | 42.86 | -1.67 | 0 | 4.69 | 45.56 | 2.64 | 23.94 | 2.23 | 13.78 | 1.07 | 12.63 | 0.02 | -33.33 | 193.98 | 75.47 |
| 2014 (1) | 3.25 | 0 | -1.86 | 0 | -2.25 | 0 | -0.23 | 0 | 1.39 | 73.75 | 1.61 | 87.21 | -0.17 | 0 | 3.22 | 74.67 | 2.13 | 222.73 | 1.96 | -61.34 | 0.95 | 14.46 | 0.03 | 0.0 | 110.54 | 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) | 0.7 | 139.33 | 147.62 | 0.44 | 154.32 | 4.76 | -0.86 | -198.85 | -195.56 | -0.27 | -208.0 | -35.0 | 1.14 | 144.02 | 208.57 | 0.22 | -8.33 | 4.76 | 0.01 | -90.91 | 116.67 | 2.06 | -6.7 | 7.51 | -0.29 | -825.0 | -238.1 | 0.11 | 115.49 | 131.43 | 0.51 | -1.92 | -5.56 | 0.01 | 0.0 | 0.0 | 111.11 | 0 | 115.12 |
| 24Q2 (19) | -1.78 | -61.82 | -242.31 | -0.81 | 48.08 | 19.8 | 0.87 | 200.0 | 55.36 | 0.25 | -3.85 | -39.02 | -2.59 | 2.63 | -69.28 | 0.24 | 41.18 | -60.0 | 0.11 | 1200.0 | 450.0 | 2.21 | 43.52 | -58.27 | 0.04 | -73.33 | 104.17 | -0.71 | 21.11 | 62.43 | 0.52 | 0.0 | -1.89 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 24Q1 (18) | -1.1 | -137.8 | -492.86 | -1.56 | -172.9 | -67.74 | 0.29 | 106.5 | -68.13 | 0.26 | 52.94 | 150.98 | -2.66 | -152.67 | -309.23 | 0.17 | 240.0 | 30.77 | -0.01 | 75.0 | 0.0 | 1.54 | 273.57 | 36.34 | 0.15 | -87.07 | -48.28 | -0.9 | -126.47 | -421.43 | 0.52 | -1.89 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 23Q4 (17) | 2.91 | 297.96 | 659.62 | 2.14 | 409.52 | 210.31 | -4.46 | -595.56 | -896.43 | 0.17 | 185.0 | -56.41 | 5.05 | 580.95 | 305.28 | 0.05 | -76.19 | -96.24 | -0.04 | 33.33 | -500.0 | 0.41 | -78.51 | -96.02 | 1.16 | 452.38 | 217.17 | 3.4 | 1071.43 | 780.0 | 0.53 | -1.85 | 6.0 | 0.01 | 0.0 | 0.0 | 73.86 | 110.05 | 101.42 |
| 23Q3 (16) | -1.47 | -182.69 | -3775.0 | 0.42 | 141.58 | 275.0 | 0.9 | 60.71 | 154.55 | -0.2 | -148.78 | -600.0 | -1.05 | 31.37 | -425.0 | 0.21 | -65.0 | -8.7 | -0.06 | -400.0 | 0 | 1.92 | -63.79 | -8.28 | 0.21 | 121.88 | 129.58 | -0.35 | 81.48 | 81.28 | 0.54 | 1.89 | 14.89 | 0.01 | 0.0 | 0.0 | -735.00 | 0 | 0 |
| 23Q2 (15) | -0.52 | -285.71 | 83.28 | -1.01 | -8.6 | -310.42 | 0.56 | -38.46 | -23.29 | 0.41 | 180.39 | 130.6 | -1.53 | -135.38 | 41.83 | 0.6 | 361.54 | 106.9 | 0.02 | 300.0 | -75.0 | 5.30 | 368.87 | 119.5 | -0.96 | -431.03 | -255.56 | -1.89 | -775.0 | -94.85 | 0.53 | 1.92 | 15.22 | 0.01 | 0.0 | -50.0 | 0.00 | -100.0 | 0 |
| 23Q1 (14) | 0.28 | 153.85 | -80.14 | -0.93 | 52.06 | 78.96 | 0.91 | 62.5 | -80.39 | -0.51 | -230.77 | -158.62 | -0.65 | 73.58 | 78.41 | 0.13 | -90.23 | -97.13 | -0.01 | -200.0 | -125.0 | 1.13 | -89.1 | -97.15 | 0.29 | 129.29 | -40.82 | 0.28 | 156.0 | 16.67 | 0.52 | 4.0 | 18.18 | 0.01 | 0.0 | -50.0 | 34.57 | 100.66 | -82.84 |
| 22Q4 (13) | -0.52 | -1400.0 | -125.62 | -1.94 | -708.33 | 71.17 | 0.56 | 133.94 | -90.56 | 0.39 | 875.0 | 457.14 | -2.46 | -1130.0 | 47.66 | 1.33 | 478.26 | -85.91 | 0.01 | 0 | 0.0 | 10.36 | 395.39 | -85.94 | -0.99 | -39.44 | -925.0 | -0.5 | 73.26 | -129.76 | 0.5 | 6.38 | 13.64 | 0.01 | 0.0 | -83.33 | -5200.00 | 0 | -5684.24 |
| 22Q3 (12) | 0.04 | 101.29 | -93.85 | -0.24 | -150.0 | 92.79 | -1.65 | -326.03 | -159.78 | 0.04 | 102.99 | -87.88 | -0.2 | 92.4 | 92.54 | 0.23 | -20.69 | -87.63 | 0 | -100.0 | 100.0 | 2.09 | -13.34 | -87.18 | -0.71 | -162.96 | -73.17 | -1.87 | -92.78 | -297.87 | 0.47 | 2.17 | 14.63 | 0.01 | -50.0 | -83.33 | 0.00 | 0 | 0 |
| 22Q2 (11) | -3.11 | -320.57 | -1071.88 | 0.48 | 110.86 | 112.5 | 0.73 | -84.27 | -73.26 | -1.34 | -254.02 | -1575.0 | -2.63 | 12.62 | 25.28 | 0.29 | -93.6 | -92.66 | 0.08 | 100.0 | 700.0 | 2.41 | -93.91 | -93.09 | -0.27 | -155.1 | 68.97 | -0.97 | -504.17 | -1285.71 | 0.46 | 4.55 | 9.52 | 0.02 | 0.0 | -66.67 | 0.00 | -100.0 | -100.0 |
| 22Q1 (10) | 1.41 | -30.54 | 163.23 | -4.42 | 34.32 | -320.95 | 4.64 | -21.75 | 112.84 | 0.87 | 1142.86 | 583.33 | -3.01 | 35.96 | 8.23 | 4.53 | -52.01 | 1092.11 | 0.04 | 300.0 | 0.0 | 39.60 | -46.27 | 1166.09 | 0.49 | 308.33 | 145.0 | 0.24 | -85.71 | 300.0 | 0.44 | 0.0 | 4.76 | 0.02 | -66.67 | -60.0 | 201.43 | 116.31 | 147.87 |
| 21Q4 (9) | 2.03 | 212.31 | 16.67 | -6.73 | -102.1 | -553.4 | 5.93 | 114.86 | 660.26 | 0.07 | -78.79 | -12.5 | -4.7 | -75.37 | -761.97 | 9.44 | 407.53 | 1616.36 | 0.01 | 108.33 | 0 | 73.69 | 351.66 | 1669.96 | 0.12 | 129.27 | 110.62 | 1.68 | 457.45 | 594.12 | 0.44 | 7.32 | 2.33 | 0.06 | 0.0 | 0.0 | 93.12 | 0 | -91.97 |
| 21Q3 (8) | 0.65 | 103.12 | 1725.0 | -3.33 | 13.28 | -177.5 | 2.76 | 1.1 | 5620.0 | 0.33 | 512.5 | 3400.0 | -2.68 | 23.86 | -116.13 | 1.86 | -52.91 | 1330.77 | -0.12 | -1300.0 | -1100.0 | 16.32 | -53.28 | 1365.91 | -0.41 | 52.87 | 48.75 | -0.47 | -571.43 | -261.54 | 0.41 | -2.38 | -4.65 | 0.06 | 0.0 | 20.0 | 0.00 | -100.0 | 100.0 |
| 21Q2 (7) | 0.32 | 114.35 | -86.67 | -3.84 | -265.71 | -6300.0 | 2.73 | 25.23 | 953.12 | -0.08 | 55.56 | 0.0 | -3.52 | -7.32 | -250.43 | 3.95 | 939.47 | 0 | 0.01 | -75.0 | 106.67 | 34.92 | 1016.68 | 0 | -0.87 | -535.0 | -187.88 | -0.07 | -216.67 | -105.47 | 0.42 | 0.0 | -4.55 | 0.06 | 20.0 | 0.0 | 78.05 | 118.55 | -42.11 |
| 21Q1 (6) | -2.23 | -228.16 | -212.63 | -1.05 | -1.94 | 23.91 | 2.18 | 179.49 | 20.44 | -0.18 | -325.0 | -12.5 | -3.28 | -561.97 | -646.67 | 0.38 | -30.91 | -74.5 | 0.04 | 0 | 140.0 | 3.13 | -24.88 | -67.46 | 0.2 | 117.7 | -90.57 | 0.06 | 117.65 | -94.92 | 0.42 | -2.33 | -4.55 | 0.05 | -16.67 | 0.0 | -420.75 | -136.27 | -454.88 |
| 20Q4 (5) | 1.74 | 4450.0 | 345.07 | -1.03 | 14.17 | -139.53 | 0.78 | 1660.0 | -69.05 | 0.08 | 900.0 | -75.76 | 0.71 | 157.26 | 162.28 | 0.55 | 323.08 | 96.43 | 0 | 100.0 | 100.0 | 4.16 | 274.08 | 138.21 | -1.13 | -41.25 | -422.86 | -0.34 | -161.54 | -203.03 | 0.43 | 0.0 | 2.38 | 0.06 | 20.0 | -40.0 | 1160.00 | 10250.0 | 1488.73 |
| 20Q3 (4) | -0.04 | -101.67 | 0.0 | -1.2 | -1900.0 | 0.0 | -0.05 | 84.38 | 0.0 | -0.01 | 87.5 | 0.0 | -1.24 | -152.99 | 0.0 | 0.13 | 0 | 0.0 | -0.01 | 93.33 | 0.0 | 1.11 | 0 | 0.0 | -0.8 | -180.81 | 0.0 | -0.13 | -110.16 | 0.0 | 0.43 | -2.27 | 0.0 | 0.05 | -16.67 | 0.0 | -11.43 | -108.48 | 0.0 |
| 20Q2 (3) | 2.4 | 21.21 | 0.0 | -0.06 | 95.65 | 0.0 | -0.32 | -117.68 | 0.0 | -0.08 | 50.0 | 0.0 | 2.34 | 290.0 | 0.0 | 0 | -100.0 | 0.0 | -0.15 | -50.0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.99 | -53.3 | 0.0 | 1.28 | 8.47 | 0.0 | 0.44 | 0.0 | 0.0 | 0.06 | 20.0 | 0.0 | 134.83 | 13.72 | 0.0 |
| 20Q1 (2) | 1.98 | 378.87 | 0.0 | -1.38 | -220.93 | 0.0 | 1.81 | -28.17 | 0.0 | -0.16 | -148.48 | 0.0 | 0.6 | 152.63 | 0.0 | 1.49 | 432.14 | 0.0 | -0.1 | -25.0 | 0.0 | 9.61 | 450.0 | 0.0 | 2.12 | 505.71 | 0.0 | 1.18 | 257.58 | 0.0 | 0.44 | 4.76 | 0.0 | 0.05 | -50.0 | 0.0 | 118.56 | 241.94 | 0.0 |
| 19Q4 (1) | -0.71 | 0.0 | 0.0 | -0.43 | 0.0 | 0.0 | 2.52 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | -1.14 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 1.75 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | -83.53 | 0.0 | 0.0 |
