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) | 9.59 | 2079.55 | -2.03 | 0 | -5.5 | 0 | -0.14 | 0 | 7.56 | 1838.46 | 1.63 | 167.21 | 0 | 0 | 5.77 | 249.92 | 1.9 | -71.51 | 1.39 | -62.23 | 0.48 | 0.0 | 0.01 | 0.0 | 510.11 | 4734.42 |
| 2022 (9) | 0.44 | 0 | -0.05 | 0 | 4.9 | 150.0 | -0.02 | 0 | 0.39 | 0 | 0.61 | -41.35 | 0 | 0 | 1.65 | -65.19 | 6.67 | 144.32 | 3.68 | 85.86 | 0.48 | 0.0 | 0.01 | 0.0 | 10.55 | 0 |
| 2021 (8) | -0.68 | 0 | -1.08 | 0 | 1.96 | 0 | 0.29 | 2800.0 | -1.76 | 0 | 1.04 | 197.14 | 0 | 0 | 4.73 | 122.21 | 2.73 | 165.05 | 1.98 | 141.46 | 0.48 | -2.04 | 0.01 | 0.0 | -27.53 | 0 |
| 2020 (7) | -1.27 | 0 | 1.32 | 0 | -0.46 | 0 | 0.01 | -66.67 | 0.05 | -99.17 | 0.35 | -10.26 | 0 | 0 | 2.13 | -3.43 | 1.03 | 41.1 | 0.82 | 127.78 | 0.49 | -5.77 | 0.01 | 0.0 | -96.21 | 0 |
| 2019 (6) | 8.84 | 0 | -2.84 | 0 | -3.44 | 0 | 0.03 | 200.0 | 6.0 | 0 | 0.39 | -31.58 | -0.1 | 0 | 2.21 | 4.02 | 0.73 | -79.55 | 0.36 | -88.2 | 0.52 | 15.56 | 0.01 | 0.0 | 993.26 | 0 |
| 2018 (5) | -2.18 | 0 | -0.93 | 0 | -0.94 | 0 | 0.01 | 0 | -3.11 | 0 | 0.57 | 90.0 | -0.17 | 0 | 2.12 | 60.03 | 3.57 | -12.29 | 3.05 | -5.57 | 0.45 | 12.5 | 0.01 | 0.0 | -62.11 | 0 |
| 2017 (4) | 1.76 | -65.29 | 0.13 | -65.79 | 0.83 | 0 | -0.06 | 0 | 1.89 | -65.32 | 0.3 | 200.0 | 0 | 0 | 1.33 | 173.76 | 4.07 | 25.23 | 3.23 | 32.92 | 0.4 | -24.53 | 0.01 | 0.0 | 48.35 | -71.68 |
| 2016 (3) | 5.07 | 247.26 | 0.38 | 0 | -3.69 | 0 | -0.17 | 0 | 5.45 | 0 | 0.1 | -83.61 | 0 | 0 | 0.48 | -82.09 | 3.25 | 14.44 | 2.43 | 23.35 | 0.53 | 12.77 | 0.01 | 0.0 | 170.71 | 186.46 |
| 2015 (2) | 1.46 | 50.52 | -1.72 | 0 | 1.75 | -34.94 | -0.05 | 0 | -0.26 | 0 | 0.61 | -35.11 | 0 | 0 | 2.70 | -35.85 | 2.84 | 60.45 | 1.97 | 0.51 | 0.47 | -4.08 | 0.01 | 0.0 | 59.59 | 51.13 |
| 2014 (1) | 0.97 | 130.95 | -1.07 | 0 | 2.69 | 72.44 | 0.19 | 0 | -0.1 | 0 | 0.94 | -32.86 | -0.02 | 0 | 4.21 | -43.57 | 1.77 | 26.43 | 1.96 | 24.05 | 0.49 | 16.67 | 0.01 | 0.0 | 39.43 | 88.7 |
| 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) | -0.76 | -137.5 | -116.14 | 0.5 | 179.37 | 153.76 | -3.96 | -2946.15 | -141.46 | 0.31 | 616.67 | 1450.0 | -0.26 | 72.63 | -106.88 | 0.26 | -16.13 | 18.18 | 0 | 0 | 100.0 | 3.49 | -46.26 | 9.15 | 0.83 | 1560.0 | -3.49 | 0.72 | 800.0 | 4.35 | 0.14 | 7.69 | 7.69 | 0 | 0 | 0 | -88.37 | 42.01 | -115.39 |
| 24Q2 (19) | -0.32 | -150.0 | -120.13 | -0.63 | 61.11 | 28.41 | -0.13 | -186.67 | 35.0 | -0.06 | 45.45 | 53.85 | -0.95 | 3.06 | -233.8 | 0.31 | -56.34 | -59.74 | 0 | 0 | 0 | 6.49 | -52.14 | -33.8 | 0.05 | -79.17 | 150.0 | 0.08 | -71.43 | -79.49 | 0.13 | 8.33 | 8.33 | 0 | 0 | 0 | -152.38 | -195.24 | -148.88 |
| 24Q1 (18) | 0.64 | 1014.29 | -80.95 | -1.62 | -244.68 | -748.0 | 0.15 | -50.0 | 103.79 | -0.11 | -175.0 | -1200.0 | -0.98 | -81.48 | -127.15 | 0.71 | 31.48 | 610.0 | 0 | -100.0 | 0 | 13.55 | 43.78 | 954.16 | 0.24 | -38.46 | -61.29 | 0.28 | 411.11 | -30.0 | 0.12 | -7.69 | 9.09 | 0 | 0 | 0 | 160.00 | 191.43 | -75.71 |
| 23Q4 (17) | -0.07 | -101.49 | -104.07 | -0.47 | 49.46 | -261.54 | 0.3 | 118.29 | 107.5 | -0.04 | -300.0 | -111.43 | -0.54 | -114.29 | -133.96 | 0.54 | 145.45 | 315.38 | 0.01 | 200.0 | 0 | 9.42 | 195.15 | 538.66 | 0.39 | -54.65 | -72.34 | -0.09 | -113.04 | -119.15 | 0.13 | 0.0 | 8.33 | 0 | 0 | 0 | -175.00 | -130.47 | -160.03 |
| 23Q3 (16) | 4.71 | 196.23 | 788.68 | -0.93 | -5.68 | -342.86 | -1.64 | -720.0 | -122.34 | 0.02 | 115.38 | 104.08 | 3.78 | 432.39 | 1081.25 | 0.22 | -71.43 | 57.14 | -0.01 | 0 | 0 | 3.19 | -67.41 | 183.72 | 0.86 | 4200.0 | -66.27 | 0.69 | 76.92 | -56.6 | 0.13 | 8.33 | 0.0 | 0 | 0 | 0 | 574.39 | 84.24 | 1764.06 |
| 23Q2 (15) | 1.59 | -52.68 | 1225.0 | -0.88 | -452.0 | -1366.67 | -0.2 | 94.95 | -115.87 | -0.13 | -1400.0 | -230.0 | 0.71 | -80.33 | 1083.33 | 0.77 | 670.0 | 600.0 | 0 | 0 | 0 | 9.80 | 662.16 | 712.21 | 0.02 | -96.77 | -98.71 | 0.39 | -2.5 | -58.51 | 0.12 | 9.09 | 0.0 | 0 | 0 | 0 | 311.76 | -52.68 | 2653.92 |
| 23Q1 (14) | 3.36 | 95.35 | 273.2 | 0.25 | 292.31 | -30.56 | -3.96 | 1.0 | -1465.52 | 0.01 | -97.14 | 0.0 | 3.61 | 127.04 | 328.48 | 0.1 | -23.08 | -56.52 | 0 | 0 | 0 | 1.29 | -12.89 | -62.78 | 0.62 | -56.03 | -46.09 | 0.4 | -14.89 | -42.03 | 0.11 | -8.33 | -8.33 | 0 | 0 | 0 | 658.82 | 125.99 | 375.08 |
| 22Q4 (13) | 1.72 | 224.53 | 2557.14 | -0.13 | 38.1 | 23.53 | -4.0 | -154.5 | -1030.23 | 0.35 | 171.43 | -2.78 | 1.59 | 396.88 | 762.5 | 0.13 | -7.14 | -27.78 | 0 | 0 | 0 | 1.48 | 31.12 | -44.83 | 1.41 | -44.71 | 27.03 | 0.47 | -70.44 | -41.25 | 0.12 | -7.69 | 0.0 | 0 | 0 | 0 | 291.53 | 846.08 | 3931.48 |
| 22Q3 (12) | 0.53 | 341.67 | 145.69 | -0.21 | -250.0 | 80.19 | 7.34 | 482.54 | 259.8 | -0.49 | -590.0 | -600.0 | 0.32 | 433.33 | 114.41 | 0.14 | 27.27 | -78.46 | 0 | 0 | 0 | 1.13 | -6.69 | -90.49 | 2.55 | 64.52 | 244.59 | 1.59 | 69.15 | 224.49 | 0.13 | 8.33 | 8.33 | 0 | 0 | 0 | 30.81 | 172.19 | 116.2 |
| 22Q2 (11) | 0.12 | 106.19 | -85.88 | -0.06 | -116.67 | -700.0 | 1.26 | 334.48 | 182.89 | 0.1 | 900.0 | 600.0 | 0.06 | 103.8 | -93.02 | 0.11 | -52.17 | 37.5 | 0 | 0 | 0 | 1.21 | -65.07 | -14.67 | 1.55 | 34.78 | 162.71 | 0.94 | 36.23 | 123.81 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 11.32 | 104.73 | -92.81 |
| 22Q1 (10) | -1.94 | -2671.43 | -568.97 | 0.36 | 311.76 | 140.0 | 0.29 | -32.56 | -71.29 | 0.01 | -97.22 | -50.0 | -1.58 | -558.33 | -1028.57 | 0.23 | 27.78 | 76.92 | 0 | 0 | 0 | 3.45 | 29.12 | 8.92 | 1.15 | 3.6 | 296.55 | 0.69 | -13.75 | 155.56 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | -239.51 | -3047.8 | -222.09 |
| 21Q4 (9) | -0.07 | 93.97 | 92.22 | -0.17 | 83.96 | -466.67 | 0.43 | -78.92 | 138.89 | 0.36 | 614.29 | 1100.0 | -0.24 | 89.19 | 74.19 | 0.18 | -72.31 | 28.57 | 0 | 0 | 0 | 2.67 | -77.41 | 6.22 | 1.11 | 50.0 | 152.27 | 0.8 | 63.27 | 128.57 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | -7.61 | 96.0 | 96.03 |
| 21Q3 (8) | -1.16 | -236.47 | -268.12 | -1.06 | -10700.0 | -386.49 | 2.04 | 234.21 | 187.55 | -0.07 | -250.0 | -800.0 | -2.22 | -358.14 | -309.43 | 0.65 | 712.5 | 1525.0 | 0 | 0 | 0 | 11.84 | 737.66 | 1305.97 | 0.74 | 25.42 | 45.1 | 0.49 | 16.67 | 40.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | -190.16 | -220.81 | -229.53 |
| 21Q2 (7) | 0.85 | 393.1 | 234.92 | 0.01 | -93.33 | -99.39 | -1.52 | -250.5 | -278.82 | -0.02 | -200.0 | -150.0 | 0.86 | 714.29 | -14.0 | 0.08 | -38.46 | 33.33 | 0 | 0 | 0 | 1.41 | -55.42 | -6.48 | 0.59 | 103.45 | 43.9 | 0.42 | 55.56 | 7.69 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 157.41 | 311.69 | 227.43 |
| 21Q1 (6) | -0.29 | 67.78 | 32.56 | 0.15 | 600.0 | 122.73 | 1.01 | 461.11 | 20.24 | 0.02 | -33.33 | 128.57 | -0.14 | 84.95 | 87.16 | 0.13 | -7.14 | 18.18 | 0 | 0 | 0 | 3.17 | 25.92 | -38.03 | 0.29 | -34.09 | 187.88 | 0.27 | -22.86 | 203.85 | 0.12 | 0.0 | -7.69 | 0 | 0 | 0 | -74.36 | 61.17 | 0 |
| 20Q4 (5) | -0.9 | -230.43 | -132.61 | -0.03 | -108.11 | 98.72 | 0.18 | 107.73 | 500.0 | 0.03 | 200.0 | 0 | -0.93 | -187.74 | -326.83 | 0.14 | 250.0 | -44.0 | 0 | 0 | 100.0 | 2.52 | 199.01 | -62.53 | 0.44 | -13.73 | 120.0 | 0.35 | 0.0 | 3400.0 | 0.12 | 0.0 | -7.69 | 0 | 0 | 0 | -191.49 | -230.43 | -109.71 |
| 20Q3 (4) | 0.69 | 209.52 | 0.0 | 0.37 | -77.3 | 0.0 | -2.33 | -374.12 | 0.0 | 0.01 | -75.0 | 0.0 | 1.06 | 6.0 | 0.0 | 0.04 | -33.33 | 0.0 | 0 | 0 | 0.0 | 0.84 | -44.28 | 0.0 | 0.51 | 24.39 | 0.0 | 0.35 | -10.26 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0.0 | 146.81 | 218.84 | 0.0 |
| 20Q2 (3) | -0.63 | -46.51 | 0.0 | 1.63 | 346.97 | 0.0 | 0.85 | 1.19 | 0.0 | 0.04 | 157.14 | 0.0 | 1.0 | 191.74 | 0.0 | 0.06 | -45.45 | 0.0 | 0 | 0 | 0.0 | 1.51 | -70.46 | 0.0 | 0.41 | 224.24 | 0.0 | 0.39 | 250.0 | 0.0 | 0.12 | -7.69 | 0.0 | 0 | 0 | 0.0 | -123.53 | 0 | 0.0 |
| 20Q1 (2) | -0.43 | -115.58 | 0.0 | -0.66 | 71.91 | 0.0 | 0.84 | 2700.0 | 0.0 | -0.07 | 0 | 0.0 | -1.09 | -365.85 | 0.0 | 0.11 | -56.0 | 0.0 | 0 | 100.0 | 0.0 | 5.12 | -23.87 | 0.0 | -0.33 | -265.0 | 0.0 | -0.26 | -2700.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 2.76 | 0.0 | 0.0 | -2.35 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 6.72 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1971.43 | 0.0 | 0.0 |
