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) | 11.45 | 3267.65 | -1.89 | 0 | -0.87 | 0 | -0.45 | 0 | 9.56 | 0 | 1.39 | 208.89 | 0 | 0 | 1.73 | 184.12 | 11.56 | 12.56 | 8.99 | 18.13 | 0.91 | -3.19 | 0.32 | 113.33 | 112.04 | 2766.78 |
| 2022 (9) | 0.34 | -91.63 | -0.54 | 0 | 1.17 | 64.79 | -0.21 | 0 | -0.2 | 0 | 0.45 | 40.62 | 0 | 0 | 0.61 | -15.34 | 10.27 | 213.11 | 7.61 | 241.26 | 0.94 | 13.25 | 0.15 | 7.14 | 3.91 | -96.92 |
| 2021 (8) | 4.06 | 0 | -0.28 | 0 | 0.71 | -74.64 | 0.01 | -83.33 | 3.78 | 0 | 0.32 | -20.0 | 0 | 0 | 0.72 | -32.93 | 3.28 | 47.09 | 2.23 | 12.63 | 0.83 | 12.16 | 0.14 | 1300.0 | 126.88 | 0 |
| 2020 (7) | -3.0 | 0 | -0.81 | 0 | 2.8 | 0 | 0.06 | 0.0 | -3.81 | 0 | 0.4 | -28.57 | 0 | 0 | 1.07 | -31.59 | 2.23 | 0 | 1.98 | 1064.71 | 0.74 | 48.0 | 0.01 | 0 | -109.89 | 0 |
| 2019 (6) | 5.17 | 0 | -0.32 | 0 | -2.39 | 0 | 0.06 | 0 | 4.85 | 0 | 0.56 | 36.59 | 0 | 0 | 1.57 | -11.11 | -0.1 | 0 | 0.17 | 0 | 0.5 | 72.41 | 0 | 0 | 771.64 | 0 |
| 2018 (5) | -3.99 | 0 | -1.63 | 0 | 4.65 | 1450.0 | -0.11 | 0 | -5.62 | 0 | 0.41 | 13.89 | -0.02 | 0 | 1.76 | 27.73 | -4.5 | 0 | -3.72 | 0 | 0.29 | 20.83 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | -5.07 | 0 | -0.4 | 0 | 0.3 | -91.15 | -0.25 | 0 | -5.47 | 0 | 0.36 | -49.3 | 0 | 0 | 1.38 | -38.38 | 1.6 | -60.98 | 0.59 | -80.46 | 0.24 | 41.18 | 0 | 0 | -610.84 | 0 |
| 2016 (3) | 1.76 | 29.41 | -0.25 | 0 | 3.39 | 30.38 | 0.06 | 0 | 1.51 | 0 | 0.71 | -48.18 | 0 | 0 | 2.24 | -57.09 | 4.1 | 159.49 | 3.02 | 211.34 | 0.17 | 13.33 | 0 | 0 | 55.17 | -54.16 |
| 2015 (2) | 1.36 | 0 | -1.47 | 0 | 2.6 | 198.85 | -0.56 | 0 | -0.11 | 0 | 1.37 | 878.57 | -0.02 | 0 | 5.22 | 562.31 | 1.58 | 33.9 | 0.97 | 12.79 | 0.15 | 50.0 | 0.01 | 0.0 | 120.35 | 0 |
| 2014 (1) | -1.57 | 0 | -0.65 | 0 | 0.87 | 0 | 0.22 | 266.67 | -2.22 | 0 | 0.14 | 7.69 | -0.46 | 0 | 0.79 | -4.85 | 1.18 | -15.71 | 0.86 | -14.85 | 0.1 | 0.0 | 0.01 | 0 | -161.86 | 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) | -0.7 | 74.64 | -177.78 | -1.38 | -181.63 | -100.0 | 2.76 | 311.94 | 340.0 | 0.09 | 0 | 400.0 | -2.08 | 36.0 | -1090.48 | 0.22 | 83.33 | 46.67 | 0 | 0 | 0 | 1.05 | 65.04 | 46.6 | 2.23 | 17.99 | -2.62 | 1.68 | 9.8 | -34.12 | 0.33 | 0.0 | 37.5 | 0.13 | 0.0 | 0 | -32.71 | 76.42 | -201.4 |
| 24Q2 (19) | -2.76 | -180.47 | -169.35 | -0.49 | 78.88 | -68.97 | 0.67 | 658.33 | 187.01 | 0 | -100.0 | 100.0 | -3.25 | -392.79 | -188.08 | 0.12 | 100.0 | -65.71 | 0 | 0 | 0 | 0.64 | 81.75 | -64.19 | 1.89 | 57.5 | -19.92 | 1.53 | -15.93 | -22.73 | 0.33 | 22.22 | 32.0 | 0.13 | 85.71 | 116.67 | -138.69 | -187.34 | -179.8 |
| 24Q1 (18) | 3.43 | 92.7 | -28.39 | -2.32 | -2477.78 | -182.93 | -0.12 | -124.49 | -121.43 | 0.09 | 120.93 | 80.0 | 1.11 | -34.32 | -72.04 | 0.06 | -40.0 | -92.31 | 0 | 0 | 0 | 0.35 | -20.95 | -92.24 | 1.2 | -71.29 | -56.04 | 1.82 | -20.87 | -15.74 | 0.27 | 58.82 | 8.0 | 0.07 | -63.16 | 16.67 | 158.80 | 137.3 | -18.12 |
| 23Q4 (17) | 1.78 | 97.78 | 184.76 | -0.09 | 86.96 | 88.31 | 0.49 | 142.61 | 140.5 | -0.43 | -1333.33 | -115.0 | 1.69 | 704.76 | 158.89 | 0.1 | -33.33 | -28.57 | 0 | 0 | 0 | 0.44 | -38.18 | -24.36 | 4.18 | 82.53 | 21.87 | 2.3 | -9.8 | -2.54 | 0.17 | -29.17 | -50.0 | 0.19 | 0 | 35.71 | 66.92 | 107.44 | 190.5 |
| 23Q3 (16) | 0.9 | -77.39 | -58.53 | -0.69 | -137.93 | -264.29 | -1.15 | -49.35 | -163.19 | -0.03 | 76.92 | 40.0 | 0.21 | -94.31 | -91.89 | 0.15 | -57.14 | 36.36 | 0 | 0 | 0 | 0.72 | -59.68 | 30.5 | 2.29 | -2.97 | -21.03 | 2.55 | 28.79 | 7.59 | 0.24 | -4.0 | 9.09 | 0 | -100.0 | -100.0 | 32.26 | -81.44 | -60.9 |
| 23Q2 (15) | 3.98 | -16.91 | 784.44 | -0.29 | 64.63 | -383.33 | -0.77 | -237.5 | -1200.0 | -0.13 | -360.0 | -160.0 | 3.69 | -7.05 | 846.15 | 0.35 | -55.13 | 191.67 | 0 | 0 | 0 | 1.78 | -60.64 | 136.71 | 2.36 | -13.55 | 8.76 | 1.98 | -8.33 | 34.69 | 0.25 | 0.0 | 31.58 | 0.06 | 0.0 | 500.0 | 173.80 | -10.38 | 544.99 |
| 23Q1 (14) | 4.79 | 328.1 | 2621.05 | -0.82 | -6.49 | -530.77 | 0.56 | 146.28 | 12.0 | 0.05 | 125.0 | 600.0 | 3.97 | 238.33 | 1340.62 | 0.78 | 457.14 | 875.0 | 0 | 0 | 0 | 4.52 | 671.03 | 694.9 | 2.73 | -20.41 | 54.24 | 2.16 | -8.47 | 53.19 | 0.25 | -26.47 | 38.89 | 0.06 | -57.14 | 0.0 | 193.93 | 362.26 | 1784.1 |
| 22Q4 (13) | -2.1 | -196.77 | -214.13 | -0.77 | -283.33 | -126.47 | -1.21 | -166.48 | -856.25 | -0.2 | -300.0 | -233.33 | -2.87 | -210.81 | -291.33 | 0.14 | 27.27 | -26.32 | 0 | 0 | 0 | 0.59 | 6.66 | -53.91 | 3.43 | 18.28 | 109.15 | 2.36 | -0.42 | 107.02 | 0.34 | 54.55 | 25.93 | 0.14 | 250.0 | 250.0 | -73.94 | -189.62 | -158.27 |
| 22Q3 (12) | 2.17 | 382.22 | 429.27 | 0.42 | 800.0 | 566.67 | 1.82 | 2500.0 | 628.0 | -0.05 | 0.0 | 70.59 | 2.59 | 564.1 | 709.38 | 0.11 | -8.33 | 57.14 | 0 | 0 | 0 | 0.55 | -26.87 | -5.7 | 2.9 | 33.64 | 215.22 | 2.37 | 61.22 | 364.71 | 0.22 | 15.79 | -4.35 | 0.04 | 300.0 | 0.0 | 82.51 | 206.2 | 56.97 |
| 22Q2 (11) | 0.45 | 336.84 | 18.42 | -0.06 | 53.85 | -125.0 | 0.07 | -86.0 | -74.07 | -0.05 | -400.0 | -121.74 | 0.39 | 221.88 | -37.1 | 0.12 | 50.0 | 0 | 0 | 0 | 0 | 0.75 | 32.17 | 0 | 2.17 | 22.6 | 361.7 | 1.47 | 4.26 | 200.0 | 0.19 | 5.56 | 18.75 | 0.01 | -83.33 | -66.67 | 26.95 | 334.01 | -51.78 |
| 22Q1 (10) | -0.19 | -110.33 | -113.29 | -0.13 | 61.76 | -44.44 | 0.5 | 212.5 | 1566.67 | -0.01 | -106.67 | 95.24 | -0.32 | -121.33 | -123.88 | 0.08 | -57.89 | 33.33 | 0 | 0 | 0 | 0.57 | -55.29 | -24.72 | 1.77 | 7.93 | 608.0 | 1.41 | 23.68 | 1466.67 | 0.18 | -33.33 | 5.88 | 0.06 | 50.0 | 100.0 | -11.52 | -109.07 | -102.34 |
| 21Q4 (9) | 1.84 | 348.78 | 460.78 | -0.34 | -277.78 | -300.0 | 0.16 | -36.0 | 200.0 | 0.15 | 188.24 | 0 | 1.5 | 368.75 | 541.18 | 0.19 | 171.43 | -13.64 | 0 | 0 | -100.0 | 1.27 | 118.23 | -35.3 | 1.64 | 78.26 | 115.79 | 1.14 | 123.53 | 80.95 | 0.27 | 17.39 | 12.5 | 0.04 | 0.0 | 300.0 | 126.90 | 141.41 | 318.96 |
| 21Q3 (8) | 0.41 | 7.89 | 131.78 | -0.09 | -137.5 | 89.66 | 0.25 | -7.41 | -91.23 | -0.17 | -173.91 | -312.5 | 0.32 | -48.39 | 114.81 | 0.07 | 0 | 0.0 | 0 | 0 | 100.0 | 0.58 | 0 | -30.03 | 0.92 | 95.74 | 109.09 | 0.51 | 4.08 | 6.25 | 0.23 | 43.75 | 43.75 | 0.04 | 33.33 | 0 | 52.56 | -5.94 | 126.08 |
| 21Q2 (7) | 0.38 | -73.43 | 272.73 | 0.24 | 366.67 | 170.59 | 0.27 | 800.0 | 130.34 | 0.23 | 209.52 | 187.5 | 0.62 | -53.73 | 210.71 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.47 | 88.0 | 17.5 | 0.49 | 444.44 | -2.0 | 0.16 | -5.88 | 6.67 | 0.03 | 0.0 | 0 | 55.88 | -88.67 | 265.11 |
| 21Q1 (6) | 1.43 | 380.39 | 245.92 | -0.09 | -152.94 | -137.5 | 0.03 | 118.75 | -97.0 | -0.21 | 0 | -320.0 | 1.34 | 494.12 | 281.08 | 0.06 | -72.73 | -14.29 | 0 | -100.0 | 0 | 0.75 | -61.58 | -5.34 | 0.25 | -67.11 | -60.32 | 0.09 | -85.71 | -75.68 | 0.17 | -29.17 | -10.53 | 0.03 | 200.0 | 0 | 493.10 | 950.85 | 381.77 |
| 20Q4 (5) | -0.51 | 60.47 | -123.29 | 0.17 | 119.54 | 173.91 | -0.16 | -105.61 | 85.84 | 0 | -100.0 | -100.0 | -0.34 | 84.26 | -117.35 | 0.22 | 214.29 | -26.67 | 0.84 | 200.0 | 0 | 1.96 | 135.99 | -18.68 | 0.76 | 72.73 | -55.81 | 0.63 | 31.25 | -65.57 | 0.24 | 50.0 | 71.43 | 0.01 | 0 | 0 | -57.95 | 71.25 | -152.13 |
| 20Q3 (4) | -1.29 | -486.36 | 0.0 | -0.87 | -155.88 | 0.0 | 2.85 | 420.22 | 0.0 | 0.08 | 0.0 | 0.0 | -2.16 | -285.71 | 0.0 | 0.07 | 133.33 | 0.0 | -0.84 | 0 | 0.0 | 0.83 | 148.59 | 0.0 | 0.44 | 10.0 | 0.0 | 0.48 | -4.0 | 0.0 | 0.16 | 6.67 | 0.0 | 0 | 0 | 0.0 | -201.56 | -495.53 | 0.0 |
| 20Q2 (3) | -0.22 | 77.55 | 0.0 | -0.34 | -241.67 | 0.0 | -0.89 | -189.0 | 0.0 | 0.08 | 260.0 | 0.0 | -0.56 | 24.32 | 0.0 | 0.03 | -57.14 | 0.0 | 0 | 0 | 0.0 | 0.33 | -58.0 | 0.0 | 0.4 | -36.51 | 0.0 | 0.5 | 35.14 | 0.0 | 0.15 | -21.05 | 0.0 | 0 | 0 | 0.0 | -33.85 | 80.66 | 0.0 |
| 20Q1 (2) | -0.98 | -144.75 | 0.0 | 0.24 | 204.35 | 0.0 | 1.0 | 188.5 | 0.0 | -0.05 | -123.81 | 0.0 | -0.74 | -137.76 | 0.0 | 0.07 | -76.67 | 0.0 | 0 | 0 | 0.0 | 0.80 | -66.99 | 0.0 | 0.63 | -63.37 | 0.0 | 0.37 | -79.78 | 0.0 | 0.19 | 35.71 | 0.0 | 0 | 0 | 0.0 | -175.00 | -257.42 | 0.0 |
| 19Q4 (1) | 2.19 | 0.0 | 0.0 | -0.23 | 0.0 | 0.0 | -1.13 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 1.96 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.42 | 0.0 | 0.0 | 1.72 | 0.0 | 0.0 | 1.83 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 111.17 | 0.0 | 0.0 |
