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) | 0.92 | -86.35 | 0.76 | 0 | -3.5 | 0 | -0.52 | 0 | 1.68 | -69.84 | 0.98 | -20.97 | 0 | 0 | 3.88 | -22.85 | 2.33 | -16.19 | 1.77 | -40.4 | 1.26 | 8.62 | 0.23 | 109.09 | 28.22 | -82.25 |
| 2022 (9) | 6.74 | -22.26 | -1.17 | 0 | -3.8 | 0 | -0.44 | 0 | 5.57 | 0 | 1.24 | -45.13 | 0.09 | 0 | 5.03 | -18.18 | 2.78 | -63.32 | 2.97 | -46.39 | 1.16 | 34.88 | 0.11 | 10.0 | 158.96 | 19.18 |
| 2021 (8) | 8.67 | 128.16 | -10.04 | 0 | 2.47 | 425.53 | -0.55 | 0 | -1.37 | 0 | 2.26 | 2.73 | 0 | 0 | 6.15 | 4.01 | 7.58 | -29.23 | 5.54 | -26.03 | 0.86 | 17.81 | 0.1 | 0.0 | 133.38 | 192.04 |
| 2020 (7) | 3.8 | 50.79 | -1.85 | 0 | 0.47 | 0 | 0.68 | 0 | 1.95 | -47.86 | 2.2 | 152.87 | -0.15 | 0 | 5.92 | 43.06 | 10.71 | 210.43 | 7.49 | 202.02 | 0.73 | 30.36 | 0.1 | 11.11 | 45.67 | -43.27 |
| 2019 (6) | 2.52 | 69.13 | 1.22 | 0 | -1.37 | 0 | -0.17 | 0 | 3.74 | 419.44 | 0.87 | 135.14 | -0.54 | 0 | 4.13 | 106.53 | 3.45 | 90.61 | 2.48 | 34.05 | 0.56 | 0.0 | 0.09 | 0.0 | 80.51 | 35.09 |
| 2018 (5) | 1.49 | 520.83 | -0.77 | 0 | -2.04 | 0 | -0.22 | 0 | 0.72 | 620.0 | 0.37 | -56.98 | 0 | 0 | 2.00 | -62.28 | 1.81 | 72.38 | 1.85 | 478.12 | 0.56 | -6.67 | 0.09 | -78.05 | 59.60 | 230.28 |
| 2017 (4) | 0.24 | -89.57 | -0.14 | 0 | -1.76 | 0 | -0.03 | 0 | 0.1 | 0 | 0.86 | 65.38 | 1.86 | 0 | 5.31 | 68.65 | 1.05 | -5.41 | 0.32 | -70.64 | 0.6 | -15.49 | 0.41 | 20.59 | 18.05 | -83.21 |
| 2016 (3) | 2.3 | -16.36 | -3.33 | 0 | -1.91 | 0 | -0.5 | 0 | -1.03 | 0 | 0.52 | -27.78 | -1.68 | 0 | 3.15 | -13.13 | 1.11 | -53.75 | 1.09 | -53.42 | 0.71 | -6.58 | 0.34 | 13.33 | 107.48 | 32.88 |
| 2015 (2) | 2.75 | 57.14 | -0.44 | 0 | -0.59 | 0 | -0.29 | 0 | 2.31 | 72.39 | 0.72 | 28.57 | 0.02 | 0 | 3.62 | 28.05 | 2.4 | -12.41 | 2.34 | 0.43 | 0.76 | -8.43 | 0.3 | 7.14 | 80.88 | 58.99 |
| 2014 (1) | 1.75 | -4.37 | -0.41 | 0 | -0.06 | 0 | -0.28 | 0 | 1.34 | 3250.0 | 0.56 | -68.72 | -0.12 | 0 | 2.83 | -75.5 | 2.74 | 297.1 | 2.33 | 323.64 | 0.83 | 6.41 | 0.28 | -24.32 | 50.87 | -52.74 |
| 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) | -0.68 | -154.84 | -19.3 | 1.86 | 159.05 | 58.97 | -1.99 | -188.41 | 20.08 | 0.17 | 325.0 | -73.02 | 1.18 | 161.78 | 96.67 | 0.31 | -59.74 | 14.81 | 0 | 0 | 0 | 4.13 | -62.96 | 13.74 | 0.8 | -11.11 | -4.76 | 0.58 | -37.63 | 26.09 | 0.32 | 6.67 | 3.23 | 0.04 | 0.0 | 33.33 | -72.34 | -174.09 | -1.53 |
| 24Q2 (19) | 1.24 | -7.46 | 277.14 | -3.15 | -93.25 | -1084.38 | -0.69 | -146.31 | -32.69 | 0.04 | 120.0 | 104.49 | -1.91 | -558.62 | -402.63 | 0.77 | 541.67 | 755.56 | 0 | 0 | 0 | 11.14 | 410.73 | 684.98 | 0.9 | 373.68 | 23.29 | 0.93 | 200.0 | -7.0 | 0.3 | 0.0 | -6.25 | 0.04 | 0.0 | -33.33 | 97.64 | -52.64 | 292.49 |
| 24Q1 (18) | 1.34 | 3.08 | 52.27 | -1.63 | -143.28 | -2616.67 | 1.49 | 3080.0 | 431.11 | -0.2 | -5.26 | -81.82 | -0.29 | -146.03 | -135.37 | 0.12 | -72.73 | -33.33 | 0 | 0 | 0 | 2.18 | -64.79 | -47.39 | 0.19 | -73.97 | 533.33 | 0.31 | 29.17 | 342.86 | 0.3 | -3.23 | -6.25 | 0.04 | -55.56 | -33.33 | 206.15 | 1.49 | 5.42 |
| 23Q4 (17) | 1.3 | 328.07 | -46.28 | -0.67 | -157.26 | 66.5 | -0.05 | 97.99 | -102.51 | -0.19 | -130.16 | -575.0 | 0.63 | 5.0 | 50.0 | 0.44 | 62.96 | 7.32 | 0 | 0 | -100.0 | 6.20 | 70.77 | -25.78 | 0.73 | -13.1 | 108.57 | 0.24 | -47.83 | 20.0 | 0.31 | 0.0 | 0.0 | 0.09 | 200.0 | 125.0 | 203.12 | 385.09 | -53.84 |
| 23Q3 (16) | -0.57 | 18.57 | -130.16 | 1.17 | 265.62 | -26.88 | -2.49 | -378.85 | 39.56 | 0.63 | 170.79 | 2200.0 | 0.6 | 257.89 | -82.81 | 0.27 | 200.0 | -32.5 | 0 | 0 | 0 | 3.63 | 155.65 | -44.57 | 0.84 | 15.07 | -7.69 | 0.46 | -54.0 | -65.15 | 0.31 | -3.12 | 6.9 | 0.03 | -50.0 | 0.0 | -71.25 | -40.46 | -161.83 |
| 23Q2 (15) | -0.7 | -179.55 | -156.91 | 0.32 | 633.33 | -73.11 | -0.52 | -15.56 | 71.27 | -0.89 | -709.09 | -30.88 | -0.38 | -146.34 | -115.7 | 0.09 | -50.0 | -35.71 | 0 | 0 | 0 | 1.42 | -65.77 | -30.44 | 0.73 | 2333.33 | -20.65 | 1.0 | 1328.57 | 4.17 | 0.32 | 0.0 | 14.29 | 0.06 | 0.0 | 100.0 | -50.72 | -125.94 | -152.37 |
| 23Q1 (14) | 0.88 | -63.64 | -27.87 | -0.06 | 97.0 | 96.89 | -0.45 | -122.61 | -421.43 | -0.11 | -375.0 | -150.0 | 0.82 | 95.24 | 215.49 | 0.18 | -56.1 | -40.0 | 0 | -100.0 | 0 | 4.15 | -50.33 | -6.68 | 0.03 | -91.43 | -95.0 | 0.07 | -65.0 | -85.71 | 0.32 | 3.23 | 14.29 | 0.06 | 50.0 | 100.0 | 195.56 | -55.56 | 28.23 |
| 22Q4 (13) | 2.42 | 28.04 | 13.62 | -2.0 | -225.0 | -300.0 | 1.99 | 148.3 | 431.67 | 0.04 | 233.33 | -80.95 | 0.42 | -87.97 | -86.58 | 0.41 | 2.5 | 95.24 | 0.09 | 0 | 0 | 8.35 | 27.55 | 247.93 | 0.35 | -61.54 | -69.83 | 0.2 | -84.85 | -73.33 | 0.31 | 6.9 | 40.91 | 0.04 | 33.33 | 33.33 | 440.00 | 281.8 | 106.57 |
| 22Q3 (12) | 1.89 | 53.66 | 7.39 | 1.6 | 34.45 | 135.56 | -4.12 | -127.62 | 55.6 | -0.03 | 95.59 | 85.0 | 3.49 | 44.21 | 227.37 | 0.4 | 185.71 | -50.0 | 0 | 0 | 0 | 6.55 | 220.79 | -28.4 | 0.91 | -1.09 | -45.83 | 1.32 | 37.5 | 2.33 | 0.29 | 3.57 | 16.0 | 0.03 | 0.0 | 0.0 | 115.24 | 18.99 | 2.8 |
| 22Q2 (11) | 1.23 | 0.82 | -13.99 | 1.19 | 161.66 | 98.33 | -1.81 | -1392.86 | -150.14 | -0.68 | -409.09 | -172.0 | 2.42 | 440.85 | 19.21 | 0.14 | -53.33 | -70.21 | 0 | 0 | 0 | 2.04 | -54.08 | -60.27 | 0.92 | 53.33 | -59.47 | 0.96 | 95.92 | -41.46 | 0.28 | 0.0 | 47.37 | 0.03 | 0.0 | 0.0 | 96.85 | -36.49 | 25.97 |
| 22Q1 (10) | 1.22 | -42.72 | -63.58 | -1.93 | -293.0 | 72.93 | 0.14 | 123.33 | -98.4 | 0.22 | 4.76 | 170.97 | -0.71 | -122.68 | 81.22 | 0.3 | 42.86 | -62.03 | 0 | 0 | 0 | 4.44 | 85.19 | -43.29 | 0.6 | -48.28 | -75.71 | 0.49 | -34.67 | -73.8 | 0.28 | 27.27 | 47.37 | 0.03 | 0.0 | 0.0 | 152.50 | -28.4 | -4.86 |
| 21Q4 (9) | 2.13 | 21.02 | -5.33 | 1.0 | 122.22 | 152.63 | -0.6 | 93.53 | 64.71 | 0.21 | 205.0 | -61.82 | 3.13 | 214.23 | 794.29 | 0.21 | -73.75 | -77.66 | 0 | 0 | 0 | 2.40 | -73.75 | -70.0 | 1.16 | -30.95 | -66.76 | 0.75 | -41.86 | -68.09 | 0.22 | -12.0 | 4.76 | 0.03 | 0.0 | 0.0 | 213.00 | 90.01 | 145.19 |
| 21Q3 (8) | 1.76 | 23.08 | 274.47 | -4.5 | -850.0 | -207.66 | -9.28 | -357.06 | -15366.67 | -0.2 | 20.0 | -137.04 | -2.74 | -234.98 | -158.92 | 0.8 | 70.21 | 17.65 | 0 | 0 | 0 | 9.14 | 77.99 | 51.13 | 1.68 | -25.99 | -54.22 | 1.29 | -21.34 | -47.77 | 0.25 | 31.58 | 38.89 | 0.03 | 0.0 | 0.0 | 112.10 | 45.81 | 539.22 |
| 21Q2 (7) | 1.43 | -57.31 | 1400.0 | 0.6 | 108.42 | 116.39 | 3.61 | -58.65 | 76.1 | -0.25 | 19.35 | 26.47 | 2.03 | 153.7 | 153.85 | 0.47 | -40.51 | 2.17 | 0 | 0 | 0 | 5.14 | -34.46 | 7.09 | 2.27 | -8.1 | -25.33 | 1.64 | -12.3 | -27.75 | 0.19 | 0.0 | 11.76 | 0.03 | 0.0 | 50.0 | 76.88 | -52.03 | 1819.35 |
| 21Q1 (6) | 3.35 | 48.89 | 183.9 | -7.13 | -275.26 | -1417.02 | 8.73 | 613.53 | 5035.29 | -0.31 | -156.36 | -287.5 | -3.78 | -1180.0 | -632.39 | 0.79 | -15.96 | 558.33 | 0 | 0 | 100.0 | 7.84 | -2.03 | 201.08 | 2.47 | -29.23 | 375.0 | 1.87 | -20.43 | 367.5 | 0.19 | -9.52 | 5.56 | 0.03 | 0.0 | 50.0 | 160.29 | 84.51 | -18.5 |
| 20Q4 (5) | 2.25 | 378.72 | 246.15 | -1.9 | -145.45 | -155.39 | -1.7 | -2733.33 | -553.85 | 0.55 | 1.85 | 292.86 | 0.35 | -92.47 | -91.42 | 0.94 | 38.24 | 203.23 | 0 | 0 | 100.0 | 8.00 | 32.24 | 50.19 | 3.49 | -4.9 | 188.43 | 2.35 | -4.86 | 312.28 | 0.21 | 16.67 | 50.0 | 0.03 | 0.0 | 50.0 | 86.87 | 395.36 | -2.44 |
| 20Q3 (4) | 0.47 | 527.27 | 0.0 | 4.18 | 214.21 | 0.0 | -0.06 | -102.93 | 0.0 | 0.54 | 258.82 | 0.0 | 4.65 | 223.34 | 0.0 | 0.68 | 47.83 | 0.0 | 0 | 0 | 0.0 | 6.05 | 26.13 | 0.0 | 3.67 | 20.72 | 0.0 | 2.47 | 8.81 | 0.0 | 0.18 | 5.88 | 0.0 | 0.03 | 50.0 | 0.0 | 17.54 | 492.2 | 0.0 |
| 20Q2 (3) | -0.11 | -109.32 | 0.0 | -3.66 | -678.72 | 0.0 | 2.05 | 1105.88 | 0.0 | -0.34 | -325.0 | 0.0 | -3.77 | -630.99 | 0.0 | 0.46 | 283.33 | 0.0 | 0 | 100.0 | 0.0 | 4.80 | 84.27 | 0.0 | 3.04 | 484.62 | 0.0 | 2.27 | 467.5 | 0.0 | 0.17 | -5.56 | 0.0 | 0.02 | 0.0 | 0.0 | -4.47 | -102.27 | 0.0 |
| 20Q1 (2) | 1.18 | 81.54 | 0.0 | -0.47 | -113.7 | 0.0 | 0.17 | 165.38 | 0.0 | -0.08 | -157.14 | 0.0 | 0.71 | -82.6 | 0.0 | 0.12 | -61.29 | 0.0 | -0.15 | 44.44 | 0.0 | 2.60 | -51.13 | 0.0 | 0.52 | -57.02 | 0.0 | 0.4 | -29.82 | 0.0 | 0.18 | 28.57 | 0.0 | 0.02 | 0.0 | 0.0 | 196.67 | 120.87 | 0.0 |
| 19Q4 (1) | 0.65 | 0.0 | 0.0 | 3.43 | 0.0 | 0.0 | -0.26 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 4.08 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | -0.27 | 0.0 | 0.0 | 5.33 | 0.0 | 0.0 | 1.21 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 89.04 | 0.0 | 0.0 |
