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) | 2.82 | 47.64 | -1.68 | 0 | 2.46 | 0 | 0.22 | 0 | 1.14 | 0 | 1.68 | -30.86 | 0 | 0 | 12.87 | 0.18 | -3.38 | 0 | -3.71 | 0 | 4.07 | 2.52 | 0.01 | 0.0 | 762.16 | 1711.63 |
| 2022 (9) | 1.91 | -16.96 | -2.54 | 0 | -0.39 | 0 | -0.08 | 0 | -0.63 | 0 | 2.43 | -27.46 | 0 | 0 | 12.85 | -4.83 | 0.59 | -87.06 | 0.56 | -82.5 | 3.97 | 7.3 | 0.01 | 0.0 | 42.07 | 26.39 |
| 2021 (8) | 2.3 | -74.13 | -3.39 | 0 | -1.78 | 0 | -0.07 | 0 | -1.09 | 0 | 3.35 | 131.03 | 0 | 0 | 13.50 | 92.02 | 4.56 | 14.29 | 3.2 | 7.38 | 3.7 | 5.41 | 0.01 | -50.0 | 33.29 | -75.63 |
| 2020 (7) | 8.89 | 5.08 | -1.45 | 0 | -5.57 | 0 | -0.02 | 0 | 7.44 | 64.97 | 1.45 | -63.66 | 0 | 0 | 7.03 | -52.57 | 3.99 | -39.18 | 2.98 | -39.18 | 3.51 | 3.54 | 0.02 | 100.0 | 136.56 | 33.98 |
| 2019 (6) | 8.46 | 1.93 | -3.95 | 0 | -2.34 | 0 | 0.16 | 0 | 4.51 | 0 | 3.99 | -61.93 | 0 | 0 | 14.83 | -62.61 | 6.56 | 1.71 | 4.9 | -2.97 | 3.39 | 26.49 | 0.01 | 0.0 | 101.93 | -4.95 |
| 2018 (5) | 8.3 | 65.34 | -10.54 | 0 | 1.29 | 95.45 | -0.09 | 0 | -2.24 | 0 | 10.48 | 155.61 | 0 | 0 | 39.65 | 97.1 | 6.45 | 96.05 | 5.05 | 114.89 | 2.68 | 2.29 | 0.01 | 0.0 | 107.24 | 6.38 |
| 2017 (4) | 5.02 | -25.52 | -4.14 | 0 | 0.66 | 266.67 | 0.01 | -75.0 | 0.88 | -56.0 | 4.1 | -14.41 | 0 | 0 | 20.12 | -17.55 | 3.29 | -18.16 | 2.35 | -20.88 | 2.62 | 13.42 | 0.01 | 0.0 | 100.80 | -20.88 |
| 2016 (3) | 6.74 | 130.82 | -4.74 | 0 | 0.18 | -96.23 | 0.04 | 0 | 2.0 | 0 | 4.79 | -49.84 | 0 | 0 | 24.40 | -61.26 | 4.02 | 140.72 | 2.97 | 56.32 | 2.31 | 9.48 | 0.01 | -50.0 | 127.41 | 75.84 |
| 2015 (2) | 2.92 | 119.55 | -7.3 | 0 | 4.77 | 222.3 | -0.19 | 0 | -4.38 | 0 | 9.55 | 197.51 | 0 | 0 | 62.99 | 132.35 | 1.67 | 56.07 | 1.9 | 171.43 | 2.11 | 3.94 | 0.02 | 0.0 | 72.46 | 49.82 |
| 2014 (1) | 1.33 | 0 | -3.2 | 0 | 1.48 | 0 | 0.12 | 0 | -1.87 | 0 | 3.21 | 0 | 0 | 0 | 27.11 | 0 | 1.07 | 0 | 0.7 | 0 | 2.03 | 0 | 0.02 | 0 | 48.36 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q2 (20) | 0.22 | -60.0 | 1200.0 | -0.05 | 0.0 | 85.71 | -1.8 | -266.67 | 18.55 | -0.06 | 53.85 | -250.0 | 0.17 | -66.0 | 145.95 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -1.0 | 8.26 | -9.89 | -0.96 | 10.28 | 10.28 | 1.02 | 0.0 | 0.0 | 0 | 0 | 0 | 366.67 | 0 | 0 |
| 24Q1 (19) | 0.55 | 41.03 | -39.56 | -0.05 | 91.23 | 86.49 | 1.08 | 132.14 | -71.5 | -0.13 | -181.25 | 7.14 | 0.5 | 377.78 | -7.41 | 0.06 | -89.66 | -80.65 | 0 | 0 | 0 | 3.33 | -83.45 | -64.41 | -1.09 | -45.33 | -5.83 | -1.07 | 11.57 | -27.38 | 1.02 | 2.0 | 0.99 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q4 (18) | 0.39 | -74.84 | -78.8 | -0.57 | -42.5 | 22.97 | -3.36 | -179.43 | -846.67 | 0.16 | 0.0 | 633.33 | -0.18 | -115.65 | -116.36 | 0.58 | 48.72 | -12.12 | 0 | 0 | 0 | 20.14 | 69.37 | 27.24 | -0.75 | -10.29 | -400.0 | -1.21 | -101.67 | -365.38 | 1.0 | -2.91 | -0.99 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (17) | 1.55 | 7850.0 | 497.44 | -0.4 | -14.29 | 16.67 | 4.23 | 291.4 | 2126.32 | 0.16 | 300.0 | 300.0 | 1.15 | 410.81 | 232.18 | 0.39 | -4.88 | -20.41 | 0 | 0 | 0 | 11.89 | 3.82 | 13.81 | -0.68 | 25.27 | -325.0 | -0.6 | 43.93 | -1400.0 | 1.03 | 0.98 | 1.98 | 0 | 0 | 0 | 360.47 | 0 | 996.54 |
| 23Q2 (16) | -0.02 | -102.2 | -102.82 | -0.35 | 5.41 | 47.76 | -2.21 | -158.31 | -123.23 | 0.04 | 128.57 | 180.0 | -0.37 | -168.52 | -1025.0 | 0.41 | 32.26 | -35.94 | 0 | 0 | 0 | 11.45 | 22.28 | -24.31 | -0.91 | 11.65 | -2375.0 | -1.07 | -27.38 | -3666.67 | 1.02 | 0.99 | 3.03 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q1 (15) | 0.91 | -50.54 | 450.0 | -0.37 | 50.0 | 43.08 | 3.79 | 742.22 | 12733.33 | -0.14 | -366.67 | -250.0 | 0.54 | -50.91 | 159.34 | 0.31 | -53.03 | -51.56 | 0 | 0 | 0 | 9.37 | -40.83 | -14.83 | -1.03 | -586.67 | -221.18 | -0.84 | -223.08 | -202.44 | 1.01 | 0.0 | 5.21 | 0 | 0 | 0 | 535.29 | 118.19 | 3764.71 |
| 22Q4 (14) | 1.84 | 571.79 | 319.05 | -0.74 | -54.17 | 28.85 | 0.45 | 136.84 | 150.0 | -0.03 | -175.0 | -200.0 | 1.1 | 226.44 | 158.51 | 0.66 | 34.69 | -35.29 | 0 | 0 | 0 | 15.83 | 51.49 | -1.16 | -0.15 | 6.25 | -118.52 | -0.26 | -550.0 | -144.07 | 1.01 | 0.0 | 6.32 | 0 | 0 | 0 | 245.33 | 710.19 | 549.78 |
| 22Q3 (13) | -0.39 | -154.93 | -128.68 | -0.48 | 28.36 | 25.0 | 0.19 | 119.19 | 107.85 | 0.04 | 180.0 | 233.33 | -0.87 | -2275.0 | -220.83 | 0.49 | -23.44 | -22.22 | 0 | 0 | 0 | 10.45 | -30.95 | 10.61 | -0.16 | -500.0 | -111.85 | -0.04 | -233.33 | -104.44 | 1.01 | 2.02 | 8.6 | 0 | 0 | 0 | -40.21 | -157.76 | -154.1 |
| 22Q2 (12) | 0.71 | 373.08 | -37.17 | -0.67 | -3.08 | 45.08 | -0.99 | -3200.0 | -2080.0 | -0.05 | -25.0 | -66.67 | 0.04 | 104.4 | 144.44 | 0.64 | 0.0 | -46.67 | 0 | 0 | 0 | 15.13 | 37.59 | -24.85 | 0.04 | -95.29 | -96.43 | 0.03 | -96.34 | -96.1 | 0.99 | 3.12 | 7.61 | 0 | 0 | 0 | 69.61 | 576.55 | 4.1 |
| 22Q1 (11) | -0.26 | 69.05 | -140.0 | -0.65 | 37.5 | -32.65 | -0.03 | -116.67 | -107.32 | -0.04 | -233.33 | 0.0 | -0.91 | 51.6 | -668.75 | 0.64 | -37.25 | 30.61 | 0 | 0 | 0 | 11.00 | -31.33 | 30.61 | 0.85 | 4.94 | -33.07 | 0.82 | 38.98 | -12.77 | 0.96 | 1.05 | 5.49 | 0 | 0 | 0 | -14.61 | 73.22 | -141.57 |
| 21Q4 (10) | -0.84 | -161.76 | -143.98 | -1.04 | -62.5 | -20.93 | 0.18 | 107.44 | 113.43 | 0.03 | 200.0 | 150.0 | -1.88 | -361.11 | -279.05 | 1.02 | 61.9 | 18.6 | 0 | 0 | 0 | 16.01 | 69.53 | 2.22 | 0.81 | -40.0 | -21.36 | 0.59 | -34.44 | -37.23 | 0.95 | 2.15 | 5.56 | 0 | 0 | 0 | -54.55 | -173.4 | -152.55 |
| 21Q3 (9) | 1.36 | 20.35 | -38.46 | -0.64 | 47.54 | -300.0 | -2.42 | -4940.0 | 34.42 | -0.03 | 0.0 | -200.0 | 0.72 | 900.0 | -64.88 | 0.63 | -47.5 | 293.75 | 0 | 0 | 0 | 9.45 | -53.09 | 213.47 | 1.35 | 20.54 | 9.76 | 0.9 | 16.88 | -2.17 | 0.93 | 1.09 | 4.49 | 0 | 0 | 0 | 74.32 | 11.15 | -39.13 |
| 21Q2 (8) | 1.13 | 73.85 | -59.35 | -1.22 | -148.98 | -1120.0 | 0.05 | -87.8 | 110.64 | -0.03 | 25.0 | -400.0 | -0.09 | -156.25 | -103.36 | 1.2 | 144.9 | 1100.0 | 0 | 0 | 0 | 20.13 | 139.15 | 842.28 | 1.12 | -11.81 | 69.7 | 0.77 | -18.09 | 92.5 | 0.92 | 1.1 | 5.75 | 0 | 0 | 0 | 66.86 | 90.3 | -69.45 |
| 21Q1 (7) | 0.65 | -65.97 | -67.34 | -0.49 | 43.02 | -48.48 | 0.41 | 130.6 | 685.71 | -0.04 | 33.33 | 0 | 0.16 | -84.76 | -90.36 | 0.49 | -43.02 | 48.48 | 0 | 0 | 0 | 8.42 | -46.25 | 31.14 | 1.27 | 23.3 | 17.59 | 0.94 | 0.0 | 28.77 | 0.91 | 1.11 | 5.81 | 0 | 0 | 0 | 35.14 | -66.15 | -71.93 |
| 20Q4 (6) | 1.91 | -13.57 | 31.72 | -0.86 | -437.5 | -32.31 | -1.34 | 63.69 | -194.37 | -0.06 | -300.0 | 14.29 | 1.05 | -48.78 | 31.25 | 0.86 | 437.5 | 24.64 | 0 | 0 | 0 | 15.66 | 419.88 | 21.69 | 1.03 | -16.26 | 21.18 | 0.94 | 2.17 | 91.84 | 0.9 | 1.12 | 5.88 | 0 | 0 | 0 | 103.80 | -14.98 | -4.07 |
| 20Q3 (5) | 2.21 | -20.5 | -11.95 | -0.16 | -60.0 | 75.0 | -3.69 | -685.11 | 9.34 | 0.03 | 200.0 | -76.92 | 2.05 | -23.51 | 9.63 | 0.16 | 60.0 | -75.38 | 0 | 0 | 0 | 3.01 | 41.02 | -69.68 | 1.23 | 86.36 | -22.64 | 0.92 | 130.0 | -21.37 | 0.89 | 2.3 | 4.71 | 0 | 0 | 0 | 122.10 | -44.22 | -1.74 |
| 20Q2 (4) | 2.78 | 39.7 | 0.0 | -0.1 | 69.7 | 0.0 | -0.47 | -571.43 | 0.0 | 0.01 | 0 | 0.0 | 2.68 | 61.45 | 0.0 | 0.1 | -69.7 | 0.0 | 0 | 0 | 0.0 | 2.14 | -66.72 | 0.0 | 0.66 | -38.89 | 0.0 | 0.4 | -45.21 | 0.0 | 0.87 | 1.16 | 0.0 | 0 | 0 | 0.0 | 218.90 | 74.9 | 0.0 |
| 20Q1 (3) | 1.99 | 37.24 | 0.0 | -0.33 | 49.23 | 0.0 | -0.07 | -104.93 | 0.0 | 0 | 100.0 | 0.0 | 1.66 | 107.5 | 0.0 | 0.33 | -52.17 | 0.0 | 0 | 0 | 0.0 | 6.42 | -50.13 | 0.0 | 1.08 | 27.06 | 0.0 | 0.73 | 48.98 | 0.0 | 0.86 | 1.18 | 0.0 | 0 | 0 | 0.0 | 125.16 | 15.66 | 0.0 |
| 19Q4 (2) | 1.45 | -42.23 | 0.0 | -0.65 | -1.56 | 0.0 | 1.42 | 134.89 | 0.0 | -0.07 | -153.85 | 0.0 | 0.8 | -57.22 | 0.0 | 0.69 | 6.15 | 0.0 | 0 | 0 | 0.0 | 12.87 | 29.52 | 0.0 | 0.85 | -46.54 | 0.0 | 0.49 | -58.12 | 0.0 | 0.85 | 0.0 | 0.0 | 0 | 0 | 0.0 | 108.21 | -12.92 | 0.0 |
| 19Q3 (1) | 2.51 | 0.0 | 0.0 | -0.64 | 0.0 | 0.0 | -4.07 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 1.87 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 9.94 | 0.0 | 0.0 | 1.59 | 0.0 | 0.0 | 1.17 | 0.0 | 0.0 | 0.85 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 124.26 | 0.0 | 0.0 |
