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) | 0.69 | 0 | -2.29 | 0 | -0.35 | 0 | -0.04 | 0 | -1.6 | 0 | 0.23 | 27.78 | 0 | 0 | 0.66 | 29.64 | 1.52 | 0 | 2.13 | 634.48 | 0.88 | -19.27 | 0.09 | 12.5 | 22.26 | 0 |
| 2022 (9) | -0.58 | 0 | 2.13 | 0 | -1.91 | 0 | -0.88 | 0 | 1.55 | 0 | 0.18 | -5.26 | 0.01 | 0.0 | 0.51 | 1.33 | -0.3 | 0 | 0.29 | -49.12 | 1.09 | -9.92 | 0.08 | 0.0 | -39.73 | 0 |
| 2021 (8) | 0.52 | -86.39 | -1.51 | 0 | 0.32 | -91.9 | 0.16 | -38.46 | -0.99 | 0 | 0.19 | 35.71 | 0.01 | 0 | 0.50 | -5.54 | 0.05 | 0 | 0.57 | 256.25 | 1.21 | -5.47 | 0.08 | -11.11 | 27.96 | -88.8 |
| 2020 (7) | 3.82 | 100.0 | 2.75 | 0 | 3.95 | 269.16 | 0.26 | 225.0 | 6.57 | 0 | 0.14 | -77.78 | -0.02 | 0 | 0.53 | -71.76 | -1.37 | 0 | 0.16 | -15.79 | 1.28 | 0.79 | 0.09 | 12.5 | 249.67 | 101.31 |
| 2019 (6) | 1.91 | -68.22 | -3.17 | 0 | 1.07 | 0 | 0.08 | 0 | -1.26 | 0 | 0.63 | -28.41 | -0.03 | 0 | 1.88 | -16.79 | 0.38 | -54.22 | 0.19 | -80.0 | 1.27 | 13.39 | 0.08 | 60.0 | 124.03 | -56.25 |
| 2018 (5) | 6.01 | 651.25 | -0.05 | 0 | -4.5 | 0 | -0.03 | 0 | 5.96 | 161.4 | 0.88 | -45.68 | 0.01 | 0 | 2.26 | -44.22 | 0.83 | 23.88 | 0.95 | 31.94 | 1.12 | -4.27 | 0.05 | -28.57 | 283.49 | 594.55 |
| 2017 (4) | 0.8 | 0 | 1.48 | 0 | 1.93 | 192.42 | -0.09 | 0 | 2.28 | 0 | 1.62 | 165.57 | -0.03 | 0 | 4.04 | 177.57 | 0.67 | -64.74 | 0.72 | -57.4 | 1.17 | -10.0 | 0.07 | -12.5 | 40.82 | 0 |
| 2016 (3) | -0.3 | 0 | -1.37 | 0 | 0.66 | -10.81 | -0.18 | 0 | -1.67 | 0 | 0.61 | -3.17 | -0.43 | 0 | 1.46 | -20.26 | 1.9 | 102.13 | 1.69 | 89.89 | 1.3 | 0.0 | 0.08 | -11.11 | -9.77 | 0 |
| 2015 (2) | 6.3 | 0 | -3.86 | 0 | 0.74 | -77.64 | -0.2 | 0 | 2.44 | 0 | 0.63 | -41.67 | -0.97 | 0 | 1.83 | -32.2 | 0.94 | -50.79 | 0.89 | -52.41 | 1.3 | 10.17 | 0.09 | 50.0 | 276.32 | 0 |
| 2014 (1) | -2.37 | 0 | -2.02 | 0 | 3.31 | 0 | 0.18 | -61.7 | -4.39 | 0 | 1.08 | -72.93 | -0.91 | 0 | 2.69 | -72.39 | 1.91 | -14.35 | 1.87 | -4.59 | 1.18 | 6.31 | 0.06 | 0.0 | -76.21 | 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) | -0.5 | -114.2 | -132.47 | 0.33 | -69.44 | 114.47 | -1.67 | -568.0 | -125.68 | 0.42 | 300.0 | 175.0 | -0.17 | -103.7 | 77.03 | 0.12 | -45.45 | 100.0 | 0.01 | 0 | 0.0 | 1.20 | -50.1 | 46.49 | 0.88 | 300.0 | 563.16 | 0.53 | 278.57 | -22.06 | 0.19 | 0.0 | -13.64 | 0.02 | 0.0 | 0.0 | -67.57 | -106.72 | -140.37 |
| 24Q2 (19) | 3.52 | 3811.11 | 1235.48 | 1.08 | 146.96 | 1300.0 | -0.25 | -400.0 | 77.88 | -0.21 | 55.32 | 12.5 | 4.6 | 308.14 | 1250.0 | 0.22 | 1000.0 | 144.44 | 0 | 100.0 | 0 | 2.41 | 859.04 | 161.85 | -0.44 | -175.86 | -138.6 | 0.14 | -88.52 | -89.47 | 0.19 | 0.0 | -17.39 | 0.02 | 0.0 | 0.0 | 1005.71 | 15879.68 | 5225.9 |
| 24Q1 (18) | 0.09 | -66.67 | 111.25 | -2.3 | -984.62 | -1177.78 | -0.05 | -66.67 | -103.23 | -0.47 | -170.15 | -687.5 | -2.21 | -516.98 | -125.51 | 0.02 | -60.0 | -33.33 | -0.02 | -300.0 | 0.0 | 0.25 | -54.52 | -26.05 | 0.58 | 480.0 | 23.4 | 1.22 | 438.89 | 154.17 | 0.19 | 0.0 | -20.83 | 0.02 | 0.0 | 0.0 | 6.29 | 0 | 105.82 |
| 23Q4 (17) | 0.27 | -82.47 | 177.14 | 0.26 | 111.4 | -91.0 | -0.03 | 95.95 | 97.93 | 0.67 | 219.64 | 200.0 | 0.53 | 171.62 | -79.13 | 0.05 | -16.67 | 25.0 | 0.01 | 0.0 | 0.0 | 0.55 | -32.69 | 24.72 | 0.1 | 152.63 | 183.33 | -0.36 | -152.94 | 29.41 | 0.19 | -13.64 | -26.92 | 0.02 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 23Q3 (16) | 1.54 | 596.77 | -17.2 | -2.28 | -2433.33 | -216.67 | -0.74 | 34.51 | 25.25 | -0.56 | -133.33 | -5700.0 | -0.74 | -85.0 | -164.91 | 0.06 | -33.33 | -14.29 | 0.01 | 0 | -91.67 | 0.82 | -10.81 | 43.29 | -0.19 | -116.67 | -150.0 | 0.68 | -48.87 | -4.23 | 0.22 | -4.35 | -15.38 | 0.02 | 0.0 | 0.0 | 167.39 | 953.16 | -10.9 |
| 23Q2 (15) | -0.31 | 61.25 | -157.41 | -0.09 | 50.0 | -169.23 | -1.13 | -172.9 | -2360.0 | -0.24 | -400.0 | -60.0 | -0.4 | 59.18 | -159.7 | 0.09 | 200.0 | 350.0 | 0 | 100.0 | 100.0 | 0.92 | 170.86 | 198.16 | 1.14 | 142.55 | 435.29 | 1.33 | 177.08 | 654.17 | 0.23 | -4.17 | -20.69 | 0.02 | 0.0 | 0.0 | -19.62 | 81.85 | -102.54 |
| 23Q1 (14) | -0.8 | -128.57 | 69.58 | -0.18 | -106.23 | -151.43 | 1.55 | 206.9 | 229.79 | 0.08 | 111.94 | 214.29 | -0.98 | -138.58 | 57.02 | 0.03 | -25.0 | -50.0 | -0.02 | -300.0 | -100.0 | 0.34 | -23.3 | -56.06 | 0.47 | 491.67 | 323.81 | 0.48 | 194.12 | 45.45 | 0.24 | -7.69 | -11.11 | 0.02 | 0.0 | 0.0 | -108.11 | 0 | 74.51 |
| 22Q4 (13) | -0.35 | -118.82 | -150.0 | 2.89 | 501.39 | 689.8 | -1.45 | -46.46 | -175.92 | -0.67 | -6800.0 | -570.0 | 2.54 | 122.81 | 503.17 | 0.04 | -42.86 | -50.0 | 0.01 | -91.67 | 0.0 | 0.44 | -22.67 | -41.75 | -0.12 | -131.58 | -700.0 | -0.51 | -171.83 | -304.0 | 0.26 | 0.0 | -13.33 | 0.02 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 22Q3 (12) | 1.86 | 244.44 | 500.0 | -0.72 | -653.85 | -140.0 | -0.99 | -2080.0 | -182.86 | 0.01 | 106.67 | -75.0 | 1.14 | 70.15 | -45.97 | 0.07 | 250.0 | 40.0 | 0.12 | 209.09 | 0 | 0.57 | 85.6 | 19.03 | 0.38 | 211.76 | 171.43 | 0.71 | 395.83 | 255.0 | 0.26 | -10.34 | -13.33 | 0.02 | 0.0 | 0.0 | 187.88 | -75.65 | 215.15 |
| 22Q2 (11) | 0.54 | 120.53 | -65.16 | 0.13 | -62.86 | 108.9 | 0.05 | -89.36 | 104.5 | -0.15 | -114.29 | -250.0 | 0.67 | 129.39 | 644.44 | 0.02 | -66.67 | -50.0 | -0.11 | -1000.0 | 0 | 0.31 | -60.08 | -26.62 | -0.34 | -61.9 | -326.67 | -0.24 | -172.73 | -188.89 | 0.29 | 7.41 | -3.33 | 0.02 | 0.0 | 0.0 | 771.43 | 281.86 | 193.64 |
| 22Q1 (10) | -2.63 | -1778.57 | -117.36 | 0.35 | 171.43 | 125.74 | 0.47 | -75.39 | 461.54 | -0.07 | 30.0 | -153.85 | -2.28 | -261.9 | 11.28 | 0.06 | -25.0 | 200.0 | -0.01 | -200.0 | -200.0 | 0.77 | 1.68 | 191.11 | -0.21 | -1150.0 | 12.5 | 0.33 | 32.0 | 320.0 | 0.27 | -10.0 | -15.62 | 0.02 | 0.0 | 0.0 | -424.19 | -1627.07 | 33.39 |
| 21Q4 (9) | -0.14 | -145.16 | -105.67 | -0.49 | -127.22 | -118.49 | 1.91 | 645.71 | 64.66 | -0.1 | -350.0 | -100.0 | -0.63 | -129.86 | -112.3 | 0.08 | 60.0 | 700.0 | 0.01 | 0 | 133.33 | 0.76 | 58.02 | 408.75 | 0.02 | -85.71 | 103.85 | 0.25 | 25.0 | 13.64 | 0.3 | 0.0 | -9.09 | 0.02 | 0.0 | 0.0 | -24.56 | -141.2 | -105.67 |
| 21Q3 (8) | 0.31 | -80.0 | -84.65 | 1.8 | 223.29 | 147.87 | -0.35 | 68.47 | -179.55 | 0.04 | -60.0 | -81.82 | 2.11 | 2244.44 | 221.26 | 0.05 | 25.0 | 400.0 | 0 | 0 | 0 | 0.48 | 14.41 | 241.19 | 0.14 | -6.67 | 227.27 | 0.2 | -25.93 | 600.0 | 0.3 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 59.62 | -77.31 | -91.74 |
| 21Q2 (7) | 1.55 | 228.1 | -1.27 | -1.46 | -7.35 | -127.44 | -1.11 | -753.85 | -2.78 | 0.1 | -23.08 | -16.67 | 0.09 | 103.5 | -98.69 | 0.04 | 100.0 | 300.0 | 0 | -100.0 | 100.0 | 0.42 | 58.36 | 227.23 | 0.15 | 162.5 | 134.09 | 0.27 | 280.0 | 437.5 | 0.3 | -6.25 | -9.09 | 0.02 | 0.0 | 0.0 | 262.71 | 141.25 | -54.82 |
| 21Q1 (6) | -1.21 | -148.99 | 45.74 | -1.36 | -151.32 | 6.85 | -0.13 | -111.21 | -103.8 | 0.13 | 360.0 | 533.33 | -2.57 | -150.2 | 30.35 | 0.02 | 100.0 | -83.33 | 0.01 | 133.33 | 0.0 | 0.27 | 77.69 | -89.24 | -0.24 | 53.85 | 20.0 | -0.15 | -168.18 | -350.0 | 0.32 | -3.03 | 0.0 | 0.02 | 0.0 | 0.0 | -636.84 | -246.96 | -14.23 |
| 20Q4 (5) | 2.47 | 22.28 | 107.56 | 2.65 | 170.48 | 516.28 | 1.16 | 163.64 | -37.63 | -0.05 | -122.73 | -120.83 | 5.12 | 394.25 | 216.05 | 0.01 | 0.0 | -91.67 | -0.03 | 0 | -200.0 | 0.15 | 5.98 | -87.39 | -0.52 | -372.73 | -182.54 | 0.22 | 650.0 | -15.38 | 0.33 | 10.0 | 0.0 | 0.02 | 0.0 | 0.0 | 433.33 | -39.93 | 122.13 |
| 20Q3 (4) | 2.02 | 28.66 | 0.0 | -3.76 | -170.68 | 0.0 | 0.44 | 140.74 | 0.0 | 0.22 | 83.33 | 0.0 | -1.74 | -125.25 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 100.0 | 0.0 | 0.14 | 9.73 | 0.0 | -0.11 | 75.0 | 0.0 | -0.04 | 50.0 | 0.0 | 0.3 | -9.09 | 0.0 | 0.02 | 0.0 | 0.0 | 721.43 | 24.07 | 0.0 |
| 20Q2 (3) | 1.57 | 170.4 | 0.0 | 5.32 | 464.38 | 0.0 | -1.08 | -131.58 | 0.0 | 0.12 | 500.0 | 0.0 | 6.89 | 286.72 | 0.0 | 0.01 | -91.67 | 0.0 | -0.01 | -200.0 | 0.0 | 0.13 | -94.79 | 0.0 | -0.44 | -46.67 | 0.0 | -0.08 | -233.33 | 0.0 | 0.33 | 3.12 | 0.0 | 0.02 | 0.0 | 0.0 | 581.48 | 204.3 | 0.0 |
| 20Q1 (2) | -2.23 | -287.39 | 0.0 | -1.46 | -439.53 | 0.0 | 3.42 | 83.87 | 0.0 | -0.03 | -112.5 | 0.0 | -3.69 | -327.78 | 0.0 | 0.12 | 0.0 | 0.0 | 0.01 | 200.0 | 0.0 | 2.47 | 108.23 | 0.0 | -0.3 | -147.62 | 0.0 | 0.06 | -76.92 | 0.0 | 0.32 | -3.03 | 0.0 | 0.02 | 0.0 | 0.0 | -557.50 | -385.78 | 0.0 |
| 19Q4 (1) | 1.19 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 1.86 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 1.62 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 1.19 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 195.08 | 0.0 | 0.0 |
