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) | 5.44 | 210.86 | -3.38 | 0 | 7.53 | 66.59 | 0.25 | 78.57 | 2.06 | 0 | 1.89 | 23.53 | -0.02 | 0 | 5.76 | 28.24 | 1.94 | -36.18 | 2.55 | -24.56 | 1.3 | 31.31 | 0.23 | 35.29 | 133.33 | 245.9 |
| 2022 (9) | 1.75 | 0 | -2.52 | 0 | 4.52 | 606.25 | 0.14 | 0 | -0.77 | 0 | 1.53 | 84.34 | -0.02 | 0 | 4.49 | 32.95 | 3.04 | 261.9 | 3.38 | 255.79 | 0.99 | 19.28 | 0.17 | 54.55 | 38.55 | 0 |
| 2021 (8) | -0.3 | 0 | -0.95 | 0 | 0.64 | -87.76 | -0.5 | 0 | -1.25 | 0 | 0.83 | 18.57 | -0.01 | 0 | 3.38 | -35.91 | 0.84 | 0 | 0.95 | 0 | 0.83 | 7.79 | 0.11 | 37.5 | -15.87 | 0 |
| 2020 (7) | -0.04 | 0 | -0.73 | 0 | 5.23 | 0 | 0.05 | -75.0 | -0.77 | 0 | 0.7 | -25.53 | 0 | 0 | 5.28 | -41.53 | -1.02 | 0 | -0.98 | 0 | 0.77 | -21.43 | 0.08 | -11.11 | 0.00 | 0 |
| 2019 (6) | -0.73 | 0 | -1.92 | 0 | -0.38 | 0 | 0.2 | 0 | -2.65 | 0 | 0.94 | 184.85 | 0.13 | -38.1 | 9.02 | 298.84 | -3.57 | 0 | -2.85 | 0 | 0.98 | 24.05 | 0.09 | -18.18 | 0.00 | 0 |
| 2018 (5) | -0.3 | 0 | 4.2 | 0 | -1.47 | 0 | -0.42 | 0 | 3.9 | 0 | 0.33 | 13.79 | 0.21 | 0 | 2.26 | 18.55 | -1.99 | 0 | -1.85 | 0 | 0.79 | -21.0 | 0.11 | 0.0 | 0.00 | 0 |
| 2017 (4) | 0.95 | 0 | -1.06 | 0 | -1.77 | 0 | -0.33 | 0 | -0.11 | 0 | 0.29 | -72.9 | -0.05 | 0 | 1.91 | -61.75 | -2.59 | 0 | -2.55 | 0 | 1.0 | -9.91 | 0.11 | -52.17 | 0.00 | 0 |
| 2016 (3) | -2.58 | 0 | 6.73 | 0 | -1.85 | 0 | -0.14 | 0 | 4.15 | 0 | 1.07 | 494.44 | -0.01 | 0 | 4.99 | 337.87 | -3.87 | 0 | -3.02 | 0 | 1.11 | 2.78 | 0.23 | 35.29 | 0.00 | 0 |
| 2015 (2) | -1.75 | 0 | -2.73 | 0 | 1.46 | 224.44 | 0.43 | 22.86 | -4.48 | 0 | 0.18 | -85.25 | -1.03 | 0 | 1.14 | -80.84 | -4.75 | 0 | 5.75 | 0 | 1.08 | 17.39 | 0.17 | 142.86 | -25.00 | 0 |
| 2014 (1) | -1.37 | 0 | 4.81 | 0 | 0.45 | -88.03 | 0.35 | 0 | 3.44 | 0 | 1.22 | -53.26 | -0.03 | 0 | 5.95 | -57.61 | -2.36 | 0 | -1.89 | 0 | 0.92 | 37.31 | 0.07 | 16.67 | 0.00 | 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) | -0.25 | -114.62 | -111.63 | -0.68 | 82.65 | 75.45 | -1.42 | -317.65 | -128.86 | -0.6 | -561.54 | -400.0 | -0.93 | 57.92 | -50.0 | -0.01 | -100.19 | -102.22 | 0.03 | 127.27 | 200.0 | -0.14 | -100.2 | -102.49 | -0.29 | -180.56 | -252.63 | -0.38 | -170.37 | -170.37 | 0.42 | 2.44 | 7.69 | 0.07 | 0.0 | 16.67 | -227.27 | -235.57 | -204.65 |
| 24Q2 (19) | 1.71 | 489.66 | -42.81 | -3.92 | -625.93 | -700.0 | -0.34 | 2.86 | -70.0 | 0.13 | 230.0 | -60.61 | -2.21 | -784.0 | -188.4 | 5.4 | 705.97 | 1762.07 | -0.11 | -650.0 | -450.0 | 71.71 | 861.17 | 1720.03 | 0.36 | -20.0 | 12.5 | 0.54 | -19.4 | -14.29 | 0.41 | 0.0 | 36.67 | 0.07 | 0.0 | 16.67 | 167.65 | 564.81 | -44.49 |
| 24Q1 (18) | 0.29 | -81.05 | 123.58 | -0.54 | -263.64 | -22.73 | -0.35 | 76.51 | -108.12 | -0.1 | -183.33 | -25.0 | -0.25 | -113.44 | 85.03 | 0.67 | -2.9 | 45.65 | 0.02 | 200.0 | 0.0 | 7.46 | -4.84 | 43.71 | 0.45 | -30.77 | -42.31 | 0.67 | 8.06 | -11.84 | 0.41 | 28.12 | 41.38 | 0.07 | 16.67 | 40.0 | 25.22 | -83.52 | 122.55 |
| 23Q4 (17) | 1.53 | -28.84 | 26.45 | 0.33 | 111.91 | 156.9 | -1.49 | -130.28 | -144.61 | 0.12 | 200.0 | -78.57 | 1.86 | 400.0 | 195.24 | 0.69 | 53.33 | 146.43 | -0.02 | -300.0 | -300.0 | 7.84 | 35.39 | 157.63 | 0.65 | 242.11 | -21.69 | 0.62 | 14.81 | -13.89 | 0.32 | -17.95 | 18.52 | 0.06 | 0.0 | 20.0 | 153.00 | -29.55 | 31.5 |
| 23Q3 (16) | 2.15 | -28.09 | 25.73 | -2.77 | -465.31 | -454.0 | 4.92 | 2560.0 | 3614.29 | -0.12 | -136.36 | -33.33 | -0.62 | -124.8 | -151.24 | 0.45 | 55.17 | 7.14 | 0.01 | 150.0 | 133.33 | 5.79 | 46.98 | 22.72 | 0.19 | -40.62 | -75.95 | 0.54 | -14.29 | -49.53 | 0.39 | 30.0 | 50.0 | 0.06 | 0.0 | 20.0 | 217.17 | -28.09 | 75.26 |
| 23Q2 (15) | 2.99 | 343.09 | 327.14 | -0.49 | -11.36 | 53.77 | -0.2 | -104.64 | -117.7 | 0.33 | 512.5 | 149.25 | 2.5 | 249.7 | 794.44 | 0.29 | -36.96 | -27.5 | -0.02 | -200.0 | 0 | 3.94 | -24.11 | -17.75 | 0.32 | -58.97 | -57.33 | 0.63 | -17.11 | -26.74 | 0.3 | 3.45 | 30.43 | 0.06 | 20.0 | 50.0 | 302.02 | 370.1 | 387.55 |
| 23Q1 (14) | -1.23 | -201.65 | 34.57 | -0.44 | 24.14 | -12.82 | 4.31 | 29.04 | 2168.42 | -0.08 | -114.29 | -122.86 | -1.67 | -365.08 | 26.43 | 0.46 | 64.29 | 6.98 | 0.02 | 100.0 | 100.0 | 5.19 | 70.59 | -8.36 | 0.78 | -6.02 | 16.42 | 0.76 | 5.56 | 4.11 | 0.29 | 7.41 | 31.82 | 0.05 | 0.0 | 66.67 | -111.82 | -196.11 | 41.71 |
| 22Q4 (13) | 1.21 | -29.24 | 245.71 | -0.58 | -16.0 | -23.4 | 3.34 | 2485.71 | 1864.71 | 0.56 | 722.22 | 124.0 | 0.63 | -47.93 | 625.0 | 0.28 | -33.33 | 55.56 | 0.01 | 133.33 | 0 | 3.04 | -35.51 | 17.51 | 0.83 | 5.06 | 97.62 | 0.72 | -32.71 | 60.0 | 0.27 | 3.85 | 28.57 | 0.05 | 0.0 | 66.67 | 116.35 | -6.11 | 129.37 |
| 22Q3 (12) | 1.71 | 144.29 | 281.91 | -0.5 | 52.83 | -327.27 | -0.14 | -112.39 | 62.16 | -0.09 | 86.57 | 50.0 | 1.21 | 436.11 | 268.06 | 0.42 | 5.0 | 162.5 | -0.03 | 0 | -400.0 | 4.72 | -1.49 | 99.97 | 0.79 | 5.33 | 146.88 | 1.07 | 24.42 | 214.71 | 0.26 | 13.04 | 23.81 | 0.05 | 25.0 | 66.67 | 123.91 | 100.03 | 176.46 |
| 22Q2 (11) | 0.7 | 137.23 | 0 | -1.06 | -171.79 | -221.21 | 1.13 | 494.74 | 101.79 | -0.67 | -291.43 | -26.42 | -0.36 | 84.14 | -9.09 | 0.4 | -6.98 | 185.71 | 0 | -100.0 | 100.0 | 4.79 | -15.44 | 101.88 | 0.75 | 11.94 | 837.5 | 0.86 | 17.81 | 1128.57 | 0.23 | 4.55 | 9.52 | 0.04 | 33.33 | 100.0 | 61.95 | 132.29 | 0 |
| 22Q1 (10) | -1.88 | -637.14 | -726.67 | -0.39 | 17.02 | -5.41 | 0.19 | 11.76 | -29.63 | 0.35 | 40.0 | 975.0 | -2.27 | -1791.67 | -3142.86 | 0.43 | 138.89 | 22.86 | 0.01 | 0 | 200.0 | 5.67 | 118.75 | -20.69 | 0.67 | 59.52 | 6600.0 | 0.73 | 62.22 | 630.0 | 0.22 | 4.76 | 10.0 | 0.03 | 0.0 | 50.0 | -191.84 | -478.19 | -304.63 |
| 21Q4 (9) | 0.35 | 137.23 | 150.0 | -0.47 | -313.64 | 45.35 | 0.17 | 145.95 | -96.72 | 0.25 | 238.89 | 108.33 | -0.12 | 83.33 | 83.33 | 0.18 | 12.5 | 12.5 | 0 | -100.0 | -100.0 | 2.59 | 9.75 | -33.96 | 0.42 | 31.25 | 520.0 | 0.45 | 32.35 | 400.0 | 0.21 | 0.0 | 10.53 | 0.03 | 0.0 | 50.0 | 50.72 | 131.3 | -78.26 |
| 21Q3 (8) | -0.94 | 0 | -384.85 | 0.22 | 166.67 | 22.22 | -0.37 | -166.07 | -285.0 | -0.18 | 66.04 | -1900.0 | -0.72 | -118.18 | -241.18 | 0.16 | 14.29 | 0.0 | 0.01 | 200.0 | 0.0 | 2.36 | -0.55 | -46.31 | 0.32 | 300.0 | 1700.0 | 0.34 | 385.71 | 585.71 | 0.21 | 0.0 | 10.53 | 0.03 | 50.0 | 50.0 | -162.07 | 0 | -168.76 |
| 21Q2 (7) | 0 | -100.0 | 100.0 | -0.33 | 10.81 | -3200.0 | 0.56 | 107.41 | 1020.0 | -0.53 | -1225.0 | -178.95 | -0.33 | -371.43 | 51.47 | 0.14 | -60.0 | -53.33 | -0.01 | 0.0 | 66.67 | 2.37 | -66.78 | -78.64 | 0.08 | 700.0 | 118.18 | 0.07 | -30.0 | 119.44 | 0.21 | 5.0 | 5.0 | 0.02 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 21Q1 (6) | 0.3 | 114.29 | 87.5 | -0.37 | 56.98 | -1133.33 | 0.27 | -94.8 | 228.57 | -0.04 | -133.33 | -140.0 | -0.07 | 90.28 | -153.85 | 0.35 | 118.75 | 288.89 | -0.01 | -200.0 | 0 | 7.14 | 82.14 | 126.19 | 0.01 | 110.0 | 102.17 | 0.1 | 166.67 | 125.0 | 0.2 | 5.26 | 5.26 | 0.02 | 0.0 | 0.0 | 93.75 | -59.82 | 0 |
| 20Q4 (5) | 0.14 | -57.58 | 112.73 | -0.86 | -577.78 | 0.0 | 5.19 | 2495.0 | 26050.0 | 0.12 | 1100.0 | 340.0 | -0.72 | -241.18 | 63.27 | 0.16 | 0.0 | -66.67 | 0.01 | 0.0 | 112.5 | 3.92 | -10.78 | -72.06 | -0.1 | -400.0 | 92.06 | -0.15 | -114.29 | 85.85 | 0.19 | 0.0 | -20.83 | 0.02 | 0.0 | 0.0 | 233.33 | -1.01 | 0 |
| 20Q3 (4) | 0.33 | 149.25 | 0.0 | 0.18 | 1900.0 | 0.0 | 0.2 | 300.0 | 0.0 | 0.01 | 105.26 | 0.0 | 0.51 | 175.0 | 0.0 | 0.16 | -46.67 | 0.0 | 0.01 | 133.33 | 0.0 | 4.40 | -60.44 | 0.0 | -0.02 | 95.45 | 0.0 | -0.07 | 80.56 | 0.0 | 0.19 | -5.0 | 0.0 | 0.02 | 0.0 | 0.0 | 235.71 | 0 | 0.0 |
| 20Q2 (3) | -0.67 | -518.75 | 0.0 | -0.01 | 66.67 | 0.0 | 0.05 | 123.81 | 0.0 | -0.19 | -290.0 | 0.0 | -0.68 | -623.08 | 0.0 | 0.3 | 233.33 | 0.0 | -0.03 | 0 | 0.0 | 11.11 | 251.85 | 0.0 | -0.44 | 4.35 | 0.0 | -0.36 | 10.0 | 0.0 | 0.2 | 5.26 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | 0.16 | 114.55 | 0.0 | -0.03 | 96.51 | 0.0 | -0.21 | -950.0 | 0.0 | 0.1 | 300.0 | 0.0 | 0.13 | 106.63 | 0.0 | 0.09 | -81.25 | 0.0 | 0 | 100.0 | 0.0 | 3.16 | -77.5 | 0.0 | -0.46 | 63.49 | 0.0 | -0.4 | 62.26 | 0.0 | 0.19 | -20.83 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -1.1 | 0.0 | 0.0 | -0.86 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -1.96 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 14.04 | 0.0 | 0.0 | -1.26 | 0.0 | 0.0 | -1.06 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
