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) | 6.26 | 490.57 | -9.61 | 0 | 3.61 | 37.79 | -0.47 | 0 | -3.35 | 0 | 0.24 | -14.29 | 0 | 0 | 0.78 | 31.36 | 1.55 | -63.36 | 2.04 | -47.69 | 0.61 | 1.67 | 0.04 | -33.33 | 232.71 | 901.11 |
| 2022 (9) | 1.06 | -68.17 | -2.47 | 0 | 2.62 | 0 | -0.04 | 0 | -1.41 | 0 | 0.28 | -46.15 | 0 | 0 | 0.59 | -45.28 | 4.23 | 33.44 | 3.9 | 58.54 | 0.6 | 5.26 | 0.06 | -40.0 | 23.25 | -78.15 |
| 2021 (8) | 3.33 | -76.45 | -6.64 | 0 | -0.39 | 0 | 0.01 | 0 | -3.31 | 0 | 0.52 | 6.12 | 0 | 0 | 1.08 | -23.68 | 3.17 | 306.41 | 2.46 | 64.0 | 0.57 | 7.55 | 0.1 | -33.33 | 106.39 | -83.6 |
| 2020 (7) | 14.14 | 0 | 1.04 | 0 | -8.71 | 0 | -0.28 | 0 | 15.18 | 0 | 0.49 | 308.33 | 0 | 0 | 1.42 | 399.91 | 0.78 | -78.27 | 1.5 | -39.76 | 0.53 | 10.42 | 0.15 | -60.53 | 648.62 | 0 |
| 2019 (6) | -3.88 | 0 | -0.36 | 0 | 0.8 | 0 | 0.02 | -50.0 | -4.24 | 0 | 0.12 | -67.57 | 0 | 0 | 0.28 | -62.69 | 3.59 | -17.09 | 2.49 | -32.7 | 0.48 | 50.0 | 0.38 | -9.52 | -115.82 | 0 |
| 2018 (5) | 2.06 | -23.99 | 0.65 | 0 | -0.54 | 0 | 0.04 | 0 | 2.71 | 85.62 | 0.37 | -77.98 | 0 | 0 | 0.76 | -78.13 | 4.33 | -7.08 | 3.7 | 85.0 | 0.32 | -15.79 | 0.42 | 35.48 | 46.40 | -53.95 |
| 2017 (4) | 2.71 | -55.86 | -1.25 | 0 | 0.22 | -8.33 | -0.02 | 0 | 1.46 | -58.76 | 1.68 | 1020.0 | 0 | 0 | 3.47 | 748.56 | 4.66 | 51.79 | 2.0 | -23.37 | 0.38 | 35.71 | 0.31 | 93.75 | 100.74 | -49.96 |
| 2016 (3) | 6.14 | 1435.0 | -2.6 | 0 | 0.24 | 0 | 0.36 | 0 | 3.54 | 0 | 0.15 | -16.67 | 0 | 0 | 0.41 | -17.12 | 3.07 | 4.07 | 2.61 | 30.5 | 0.28 | -6.67 | 0.16 | 33.33 | 201.31 | 1117.93 |
| 2015 (2) | 0.4 | -18.37 | -0.68 | 0 | -1.13 | 0 | -0.04 | 0 | -0.28 | 0 | 0.18 | 157.14 | 0 | 0 | 0.49 | 86.71 | 2.95 | 400.0 | 2.0 | 173.97 | 0.3 | 3.45 | 0.12 | 0.0 | 16.53 | -61.54 |
| 2014 (1) | 0.49 | -90.34 | -0.93 | 0 | -1.2 | 0 | -0.14 | 0 | -0.44 | 0 | 0.07 | 16.67 | 0 | 0 | 0.26 | 12.83 | 0.59 | 0 | 0.73 | -57.31 | 0.29 | -32.56 | 0.12 | 20.0 | 42.98 | -81.01 |
| 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) | -0.35 | -197.22 | -121.88 | -2.69 | -355.93 | -19.03 | 1.33 | 142.77 | 1008.33 | -0.1 | 0 | 79.17 | -3.04 | -1221.74 | -360.61 | 0.29 | 1350.0 | 1350.0 | -1.79 | 0 | -1890.0 | 2.86 | 1185.39 | 853.31 | 1.12 | 62.32 | 324.0 | 1.07 | -1.83 | 568.75 | 0.15 | -6.25 | 0.0 | 0.02 | 100.0 | 100.0 | -28.23 | -198.79 | -105.65 |
| 24Q2 (19) | 0.36 | -92.53 | -81.15 | -0.59 | 11.94 | 76.95 | -3.11 | 21.46 | -371.21 | 0 | 100.0 | 100.0 | -0.23 | -105.54 | 64.62 | 0.02 | 0.0 | -60.0 | 0 | 0 | 100.0 | 0.22 | 13.92 | -70.69 | 0.69 | 21.05 | 246.81 | 1.09 | 131.91 | 153.49 | 0.16 | 0.0 | 6.67 | 0.01 | 0.0 | 0.0 | 28.57 | -96.21 | -91.17 |
| 24Q1 (18) | 4.82 | 64.51 | 2777.78 | -0.67 | 75.64 | 67.16 | -3.96 | -218.21 | -588.89 | -0.02 | -300.0 | -166.67 | 4.15 | 2205.56 | 286.94 | 0.02 | -71.43 | -80.0 | 0 | 0 | 0 | 0.20 | -71.32 | -85.57 | 0.57 | -70.31 | -3.39 | 0.47 | -55.66 | 20.51 | 0.16 | 0.0 | 6.67 | 0.01 | 0.0 | 0.0 | 753.12 | 216.16 | 2401.22 |
| 23Q4 (17) | 2.93 | 83.12 | -13.31 | -2.75 | -21.68 | -169.61 | 3.35 | 2691.67 | 170.16 | 0.01 | 102.08 | 200.0 | 0.18 | 127.27 | -92.37 | 0.07 | 250.0 | 75.0 | 0 | -100.0 | 0 | 0.68 | 126.97 | 107.38 | 1.92 | 484.0 | 249.09 | 1.06 | 562.5 | 562.5 | 0.16 | 6.67 | 6.67 | 0.01 | 0.0 | 0.0 | 238.21 | -52.36 | -77.45 |
| 23Q3 (16) | 1.6 | -16.23 | 167.51 | -2.26 | 11.72 | -334.62 | 0.12 | 118.18 | -95.44 | -0.48 | -4700.0 | -4700.0 | -0.66 | -1.54 | 77.16 | 0.02 | -60.0 | -50.0 | 0.1 | 200.0 | 0 | 0.30 | -60.48 | -3.53 | -0.5 | -6.38 | -153.19 | 0.16 | -62.79 | -90.12 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | 500.00 | 54.45 | 477.64 |
| 23Q2 (15) | 1.91 | 1161.11 | 24.03 | -2.56 | -25.49 | -392.31 | -0.66 | -181.48 | -57.14 | -0.01 | -133.33 | -133.33 | -0.65 | 70.72 | -163.73 | 0.05 | -50.0 | -28.57 | -0.1 | 0 | 0 | 0.76 | -43.92 | 23.43 | -0.47 | -179.66 | -133.81 | 0.43 | 10.26 | -58.25 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 323.73 | 1089.17 | 150.15 |
| 23Q1 (14) | -0.18 | -105.33 | 87.92 | -2.04 | -100.0 | -397.56 | 0.81 | -34.68 | 196.43 | 0.03 | 400.0 | 175.0 | -2.22 | -194.07 | -16.84 | 0.1 | 150.0 | -23.08 | 0 | 0 | 0 | 1.36 | 312.26 | 14.13 | 0.59 | 7.27 | -56.3 | 0.39 | 143.75 | -64.22 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -32.73 | -103.1 | 72.54 |
| 22Q4 (13) | 3.38 | 242.62 | 231.37 | -1.02 | -96.15 | 47.96 | 1.24 | -52.85 | 148.0 | -0.01 | 0.0 | -125.0 | 2.36 | 181.66 | 351.06 | 0.04 | 0.0 | -86.21 | 0 | 0 | 0 | 0.33 | 5.59 | -87.42 | 0.55 | -41.49 | 450.0 | 0.16 | -90.12 | 220.0 | 0.15 | 0.0 | 7.14 | 0.01 | -50.0 | 0.0 | 1056.25 | 897.76 | 107.11 |
| 22Q3 (12) | -2.37 | -253.9 | -2862.5 | -0.52 | 0.0 | 31.58 | 2.63 | 726.19 | 312.1 | -0.01 | -133.33 | 0.0 | -2.89 | -383.33 | -244.05 | 0.04 | -42.86 | -63.64 | 0 | 0 | 0 | 0.31 | -49.44 | -66.75 | 0.94 | -32.37 | 25.33 | 1.62 | 57.28 | 116.0 | 0.15 | 0.0 | 7.14 | 0.02 | 100.0 | -33.33 | -132.40 | -202.31 | -1422.63 |
| 22Q2 (11) | 1.54 | 203.36 | -60.0 | -0.52 | -26.83 | 60.9 | -0.42 | 50.0 | -5.0 | 0.03 | 175.0 | 250.0 | 1.02 | 153.68 | -59.52 | 0.07 | -46.15 | 133.33 | 0 | 0 | 0 | 0.62 | -48.14 | 199.62 | 1.39 | 2.96 | -13.12 | 1.03 | -5.5 | -0.96 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | -66.67 | 129.41 | 208.57 | -58.99 |
| 22Q1 (10) | -1.49 | -246.08 | -2.05 | -0.41 | 79.08 | 84.17 | -0.84 | -268.0 | -212.0 | -0.04 | -200.0 | -500.0 | -1.9 | -102.13 | 53.09 | 0.13 | -55.17 | 44.44 | 0 | 0 | 0 | 1.19 | -54.56 | 40.49 | 1.35 | 1250.0 | 90.14 | 1.09 | 2080.0 | 75.81 | 0.15 | 7.14 | 7.14 | 0.01 | 0.0 | -66.67 | -119.20 | -123.37 | 35.5 |
| 21Q4 (9) | 1.02 | 1375.0 | -75.18 | -1.96 | -157.89 | -104.17 | 0.5 | 140.32 | 129.76 | 0.04 | 500.0 | 113.79 | -0.94 | -11.9 | -129.84 | 0.29 | 163.64 | 107.14 | 0 | 0 | 0 | 2.61 | 179.07 | 118.71 | 0.1 | -86.67 | -68.75 | 0.05 | -93.33 | -94.32 | 0.14 | 0.0 | 0.0 | 0.01 | -66.67 | -75.0 | 510.00 | 5965.0 | 31.53 |
| 21Q3 (8) | -0.08 | -102.08 | -104.97 | -0.76 | 42.86 | 12.64 | -1.24 | -210.0 | 77.5 | -0.01 | 50.0 | 50.0 | -0.84 | -133.33 | -213.51 | 0.11 | 266.67 | -63.33 | 0 | 0 | 0 | 0.94 | 355.6 | -71.2 | 0.75 | -53.12 | 38.89 | 0.75 | -27.88 | 53.06 | 0.14 | -6.67 | 0.0 | 0.03 | 0.0 | -25.0 | -8.70 | -102.76 | -103.62 |
| 21Q2 (7) | 3.85 | 363.7 | 2364.71 | -1.33 | 48.65 | -121.38 | -0.4 | -153.33 | -242.86 | -0.02 | -300.0 | -100.0 | 2.52 | 162.22 | -58.35 | 0.03 | -66.67 | 0.0 | 0 | 0 | 0 | 0.21 | -75.68 | -50.21 | 1.6 | 125.35 | 357.14 | 1.04 | 67.74 | 181.08 | 0.15 | 7.14 | 15.38 | 0.03 | 0.0 | 0.0 | 315.57 | 270.76 | 1083.85 |
| 21Q1 (6) | -1.46 | -135.52 | -116.96 | -2.59 | -169.79 | 22.46 | 0.75 | 144.64 | 141.21 | 0.01 | 103.45 | -66.67 | -4.05 | -228.57 | -176.85 | 0.09 | -35.71 | 350.0 | 0 | 0 | 0 | 0.85 | -29.26 | 170.0 | 0.71 | 121.88 | 265.12 | 0.62 | -29.55 | 348.0 | 0.14 | 0.0 | 7.69 | 0.03 | -25.0 | -25.0 | -184.81 | -147.66 | 0 |
| 20Q4 (5) | 4.11 | 155.28 | 232.15 | -0.96 | -10.34 | -146.15 | -1.68 | 69.51 | -290.91 | -0.29 | -1350.0 | -3000.0 | 3.15 | 325.68 | 190.0 | 0.14 | -53.33 | 600.0 | 0 | 0 | 0 | 1.19 | -63.25 | 529.52 | 0.32 | -40.74 | -74.19 | 0.88 | 79.59 | 49.15 | 0.14 | 0.0 | 40.0 | 0.04 | 0.0 | -33.33 | 387.74 | 61.36 | 193.51 |
| 20Q3 (4) | 1.61 | 1047.06 | 0.0 | -0.87 | -113.99 | 0.0 | -5.51 | -2067.86 | 0.0 | -0.02 | -100.0 | 0.0 | 0.74 | -87.77 | 0.0 | 0.3 | 900.0 | 0.0 | 0 | 0 | 0.0 | 3.25 | 687.65 | 0.0 | 0.54 | 54.29 | 0.0 | 0.49 | 32.43 | 0.0 | 0.14 | 7.69 | 0.0 | 0.04 | 33.33 | 0.0 | 240.30 | 849.17 | 0.0 |
| 20Q2 (3) | -0.17 | -101.97 | 0.0 | 6.22 | 286.23 | 0.0 | 0.28 | 115.38 | 0.0 | -0.01 | -133.33 | 0.0 | 6.05 | 14.8 | 0.0 | 0.03 | 50.0 | 0.0 | 0 | 0 | 0.0 | 0.41 | 31.84 | 0.0 | 0.35 | 181.4 | 0.0 | 0.37 | 248.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.03 | -25.0 | 0.0 | -32.08 | 0 | 0.0 |
| 20Q1 (2) | 8.61 | 376.85 | 0.0 | -3.34 | -756.41 | 0.0 | -1.82 | -306.82 | 0.0 | 0.03 | 200.0 | 0.0 | 5.27 | 250.57 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.31 | 64.95 | 0.0 | -0.43 | -134.68 | 0.0 | -0.25 | -142.37 | 0.0 | 0.13 | 30.0 | 0.0 | 0.04 | -33.33 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q4 (1) | -3.11 | 0.0 | 0.0 | -0.39 | 0.0 | 0.0 | 0.88 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -3.5 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 1.24 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | -414.67 | 0.0 | 0.0 |
