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) | 8.09 | -55.03 | -22.07 | 0 | 14.57 | 635.86 | -0.01 | 0 | -13.98 | 0 | 10.8 | 1233.33 | 0.42 | 0 | 6.92 | 1528.7 | 1.06 | -82.71 | 0.26 | -93.1 | 1.69 | 4.32 | 0.09 | 0.0 | 396.57 | 20.8 |
| 2022 (9) | 17.99 | 0 | -20.82 | 0 | 1.98 | -23.55 | 0.46 | 0 | -2.83 | 0 | 0.81 | -69.32 | -3.29 | 0 | 0.42 | -70.15 | 6.13 | -20.39 | 3.77 | -27.5 | 1.62 | 24.62 | 0.09 | 28.57 | 328.28 | 0 |
| 2021 (8) | -1.91 | 0 | -0.11 | 0 | 2.59 | 0 | -0.35 | 0 | -2.02 | 0 | 2.64 | 41.94 | 0.13 | -27.78 | 1.42 | 9.21 | 7.7 | 640.38 | 5.2 | 197.14 | 1.3 | -9.72 | 0.07 | -46.15 | -29.07 | 0 |
| 2020 (7) | -2.18 | 0 | 2.64 | 0 | -0.13 | 0 | -0.09 | 0 | 0.46 | -84.67 | 1.86 | -45.13 | 0.18 | 0 | 1.30 | -35.54 | 1.04 | -43.17 | 1.75 | 1066.67 | 1.44 | -13.25 | 0.13 | -18.75 | -65.66 | 0 |
| 2019 (6) | 7.1 | 12.52 | -4.1 | 0 | -2.16 | 0 | 0.37 | 0 | 3.0 | -82.06 | 3.39 | 65.37 | -0.07 | 0 | 2.02 | 61.82 | 1.83 | 297.83 | 0.15 | 0 | 1.66 | 3.75 | 0.16 | 0.0 | 360.41 | -46.88 |
| 2018 (5) | 6.31 | 951.67 | 10.41 | 180.59 | -17.04 | 0 | -0.49 | 0 | 16.72 | 287.94 | 2.05 | 7.33 | -0.27 | 0 | 1.25 | 12.87 | 0.46 | -90.71 | -0.83 | 0 | 1.6 | -6.98 | 0.16 | -5.88 | 678.49 | 3462.1 |
| 2017 (4) | 0.6 | -82.81 | 3.71 | 0 | -1.37 | 0 | -1.69 | 0 | 4.31 | 0 | 1.91 | -50.52 | -0.43 | 0 | 1.11 | -61.54 | 4.95 | -12.7 | 1.26 | -61.47 | 1.72 | -1.15 | 0.17 | 21.43 | 19.05 | -71.89 |
| 2016 (3) | 3.49 | -65.48 | -13.96 | 0 | 6.62 | 0 | 0.63 | 0 | -10.47 | 0 | 3.86 | 203.94 | -0.14 | 0 | 2.88 | 227.28 | 5.67 | 0 | 3.27 | 0 | 1.74 | -13.43 | 0.14 | -12.5 | 67.77 | -98.66 |
| 2015 (2) | 10.11 | 0 | -3.07 | 0 | -3.46 | 0 | -0.74 | 0 | 7.04 | 0 | 1.27 | -34.87 | -0.07 | 0 | 0.88 | -37.47 | -1.67 | 0 | -1.97 | 0 | 2.01 | 4.15 | 0.16 | 6.67 | 5055.00 | 0 |
| 2014 (1) | -1.09 | 0 | -4.37 | 0 | 5.15 | 0 | -0.49 | 0 | -5.46 | 0 | 1.95 | 43.38 | -1.74 | 0 | 1.41 | 20.52 | 3.43 | 0 | 1.53 | 0 | 1.93 | 1.58 | 0.15 | 25.0 | -30.19 | 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) | -3.74 | 25.94 | 8.33 | -3.06 | -2681.82 | -331.82 | 5.14 | -0.39 | 75.43 | -0.02 | 50.0 | 33.33 | -6.8 | -31.78 | -146.38 | 1.25 | 197.62 | -5.3 | -1.0 | -296.08 | -205.26 | 3.05 | 210.45 | -10.91 | -0.16 | -128.07 | -139.02 | -1.0 | -180.65 | -228.21 | 0.42 | -4.55 | 0.0 | 0.02 | -33.33 | 0.0 | 0.00 | 100.0 | 100.0 |
| 24Q2 (19) | -5.05 | -340.48 | -317.67 | -0.11 | 95.51 | 93.33 | 5.16 | 1158.54 | 235.06 | -0.04 | 0.0 | -233.33 | -5.16 | -1374.29 | -870.15 | 0.42 | -32.26 | 110.0 | 0.51 | 8.51 | 148.11 | 0.98 | -47.18 | 100.78 | 0.57 | 96.55 | 618.18 | 1.24 | 20.39 | 853.85 | 0.44 | 4.76 | 4.76 | 0.03 | 50.0 | 50.0 | -295.32 | -306.73 | -172.56 |
| 24Q1 (18) | 2.1 | -72.76 | -1.87 | -2.45 | 78.57 | 76.24 | 0.41 | -67.2 | -95.37 | -0.04 | 0 | -300.0 | -0.35 | 90.59 | 95.72 | 0.62 | -57.82 | -92.06 | 0.47 | 347.37 | 261.54 | 1.86 | -49.93 | -91.23 | 0.29 | -6.45 | -35.56 | 1.03 | 274.58 | 1816.67 | 0.42 | -2.33 | 0.0 | 0.02 | 0.0 | 0.0 | 142.86 | 0 | -74.63 |
| 23Q4 (17) | 7.71 | 288.97 | 58.32 | -11.43 | -965.91 | -15.11 | 1.25 | -57.34 | 64.47 | 0 | 100.0 | -100.0 | -3.72 | -34.78 | 26.48 | 1.47 | 11.36 | 818.75 | -0.19 | -120.0 | 94.88 | 3.71 | 8.5 | 836.6 | 0.31 | -24.39 | -68.04 | -0.59 | -175.64 | -73.53 | 0.43 | 2.38 | 4.88 | 0.02 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 23Q3 (16) | -4.08 | -275.86 | -136.53 | 1.32 | 180.0 | 118.59 | 2.93 | 90.26 | 411.7 | -0.03 | -200.0 | 50.0 | -2.76 | -511.94 | -167.81 | 1.32 | 560.0 | 780.0 | 0.95 | 189.62 | -61.54 | 3.42 | 599.65 | 1073.94 | 0.41 | 472.73 | -59.0 | 0.78 | 500.0 | -49.35 | 0.42 | 0.0 | 2.44 | 0.02 | 0.0 | -33.33 | -334.43 | -182.17 | -159.28 |
| 23Q2 (15) | 2.32 | 8.41 | -50.0 | -1.65 | 84.0 | 34.26 | 1.54 | -82.6 | 214.93 | 0.03 | 400.0 | 109.38 | 0.67 | 108.2 | -68.54 | 0.2 | -97.44 | -50.0 | -1.06 | -915.38 | -4.95 | 0.49 | -97.69 | -32.11 | -0.11 | -124.44 | -107.33 | 0.13 | 316.67 | -80.3 | 0.42 | 0.0 | 2.44 | 0.02 | 0.0 | 0.0 | 407.02 | -27.73 | -4.39 |
| 23Q1 (14) | 2.14 | -56.06 | 179.55 | -10.31 | -3.83 | -711.81 | 8.85 | 1064.47 | 152.86 | -0.01 | -105.0 | -101.56 | -8.17 | -61.46 | -106.31 | 7.81 | 4781.25 | 7710.0 | 0.13 | 103.5 | 112.38 | 21.17 | 5245.56 | 9034.95 | 0.45 | -53.61 | -83.08 | -0.06 | 82.35 | -103.14 | 0.42 | 2.44 | 7.69 | 0.02 | 0.0 | 0.0 | 563.16 | -89.59 | 585.7 |
| 22Q4 (13) | 4.87 | -56.4 | 19.36 | -9.93 | -39.86 | -2909.09 | 0.76 | 180.85 | 127.34 | 0.2 | 433.33 | 160.61 | -5.06 | -224.32 | -234.93 | 0.16 | 6.67 | -77.46 | -3.71 | -250.2 | 0 | 0.40 | 35.99 | -70.77 | 0.97 | -3.0 | -35.33 | -0.34 | -122.08 | -126.56 | 0.41 | 0.0 | 17.14 | 0.02 | -33.33 | 0.0 | 5411.11 | 859.18 | 2088.32 |
| 22Q3 (12) | 11.17 | 140.73 | 1567.16 | -7.1 | -182.87 | -429.85 | -0.94 | 29.85 | -170.68 | -0.06 | 81.25 | -200.0 | 4.07 | 91.08 | 707.46 | 0.15 | -62.5 | -85.15 | 2.47 | 344.55 | 1552.94 | 0.29 | -59.54 | -85.43 | 1.0 | -33.33 | -67.21 | 1.54 | 133.33 | -27.7 | 0.41 | 0.0 | 32.26 | 0.03 | 50.0 | 50.0 | 564.14 | 32.52 | 1971.33 |
| 22Q2 (11) | 4.64 | 272.49 | 221.15 | -2.51 | -97.64 | -634.04 | -1.34 | -138.29 | -139.07 | -0.32 | -150.0 | -128.57 | 2.13 | 153.79 | 163.39 | 0.4 | 300.0 | -49.37 | -1.01 | 3.81 | -319.57 | 0.72 | 210.56 | -57.19 | 1.5 | -43.61 | -20.21 | 0.66 | -65.45 | -51.11 | 0.41 | 5.13 | 32.26 | 0.02 | 0.0 | 100.0 | 425.69 | 467.14 | 285.61 |
| 22Q1 (10) | -2.69 | -165.93 | 4.61 | -1.27 | -284.85 | -215.45 | 3.5 | 225.9 | 473.77 | 0.64 | 293.94 | 326.67 | -3.96 | -205.6 | -130.23 | 0.1 | -85.92 | -16.67 | -1.05 | 0 | -600.0 | 0.23 | -82.9 | -31.28 | 2.66 | 77.33 | 109.45 | 1.91 | 49.22 | 334.09 | 0.39 | 11.43 | 14.71 | 0.02 | 0.0 | 0.0 | -115.95 | -146.89 | 67.11 |
| 21Q4 (9) | 4.08 | 508.96 | 131.82 | -0.33 | 75.37 | -164.71 | -2.78 | -309.02 | 9.45 | -0.33 | -1550.0 | -32.0 | 3.75 | 659.7 | 65.2 | 0.71 | -29.7 | -17.44 | 0 | 100.0 | 100.0 | 1.35 | -32.21 | -31.4 | 1.5 | -50.82 | 455.56 | 1.28 | -39.91 | 64.1 | 0.35 | 12.9 | 2.94 | 0.02 | 0.0 | -33.33 | 247.27 | 807.9 | 61.57 |
| 21Q3 (8) | 0.67 | 117.49 | 134.18 | -1.34 | -385.11 | -257.65 | 1.33 | -61.22 | -46.59 | -0.02 | 85.71 | -166.67 | -0.67 | 80.06 | 39.64 | 1.01 | 27.85 | 225.81 | -0.17 | -136.96 | -1600.0 | 2.00 | 18.89 | 150.77 | 3.05 | 62.23 | 125.93 | 2.13 | 57.78 | 3.9 | 0.31 | 0.0 | -13.89 | 0.02 | 100.0 | -50.0 | 27.24 | 111.88 | 134.04 |
| 21Q2 (7) | -3.83 | -35.82 | -213.93 | 0.47 | -57.27 | -69.68 | 3.43 | 462.3 | 1529.17 | -0.14 | -193.33 | -380.0 | -3.36 | -95.35 | -1118.18 | 0.79 | 558.33 | 79.55 | 0.46 | 406.67 | 360.0 | 1.68 | 398.51 | 20.03 | 1.88 | 48.03 | 6166.67 | 1.35 | 206.82 | 3275.0 | 0.31 | -8.82 | -20.51 | 0.01 | -50.0 | -75.0 | -229.34 | 34.94 | 11.65 |
| 21Q1 (6) | -2.82 | -260.23 | -271.05 | 1.1 | 115.69 | 523.08 | 0.61 | 119.87 | -12.86 | 0.15 | 160.0 | 114.29 | -1.72 | -175.77 | -68.63 | 0.12 | -86.05 | -53.85 | -0.15 | -36.36 | -207.14 | 0.34 | -82.93 | -62.53 | 1.27 | 370.37 | 308.2 | 0.44 | -43.59 | 139.64 | 0.34 | 0.0 | -2.86 | 0.02 | -33.33 | 0.0 | -352.50 | -330.33 | 0 |
| 20Q4 (5) | 1.76 | 189.8 | -49.71 | 0.51 | -40.0 | 120.65 | -3.07 | -223.29 | -474.39 | -0.25 | -933.33 | -128.41 | 2.27 | 304.5 | 120.39 | 0.86 | 177.42 | -22.52 | -0.11 | -1000.0 | -125.58 | 1.97 | 147.8 | -11.1 | 0.27 | -80.0 | -32.5 | 0.78 | -61.95 | 116.67 | 0.34 | -5.56 | 0.0 | 0.03 | -25.0 | 0 | 153.04 | 291.3 | -69.39 |
| 20Q3 (4) | -1.96 | -60.66 | 0.0 | 0.85 | -45.16 | 0.0 | 2.49 | 1137.5 | 0.0 | 0.03 | -40.0 | 0.0 | -1.11 | -436.36 | 0.0 | 0.31 | -29.55 | 0.0 | -0.01 | -110.0 | 0.0 | 0.80 | -43.09 | 0.0 | 1.35 | 4400.0 | 0.0 | 2.05 | 5025.0 | 0.0 | 0.36 | -7.69 | 0.0 | 0.04 | 0.0 | 0.0 | -80.00 | 69.18 | 0.0 |
| 20Q2 (3) | -1.22 | -60.53 | 0.0 | 1.55 | 696.15 | 0.0 | -0.24 | -134.29 | 0.0 | 0.05 | -28.57 | 0.0 | 0.33 | 132.35 | 0.0 | 0.44 | 69.23 | 0.0 | 0.1 | -28.57 | 0.0 | 1.40 | 55.6 | 0.0 | 0.03 | 104.92 | 0.0 | 0.04 | 103.6 | 0.0 | 0.39 | 11.43 | 0.0 | 0.04 | 100.0 | 0.0 | -259.57 | 0 | 0.0 |
| 20Q1 (2) | -0.76 | -121.71 | 0.0 | -0.26 | 89.47 | 0.0 | 0.7 | -14.63 | 0.0 | 0.07 | -92.05 | 0.0 | -1.02 | -199.03 | 0.0 | 0.26 | -76.58 | 0.0 | 0.14 | -67.44 | 0.0 | 0.90 | -59.49 | 0.0 | -0.61 | -252.5 | 0.0 | -1.11 | -408.33 | 0.0 | 0.35 | 2.94 | 0.0 | 0.02 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 3.5 | 0.0 | 0.0 | -2.47 | 0.0 | 0.0 | 0.82 | 0.0 | 0.0 | 0.88 | 0.0 | 0.0 | 1.03 | 0.0 | 0.0 | 1.11 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 2.22 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 500.00 | 0.0 | 0.0 |
