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) | 7.33 | 772.62 | -1.66 | 0 | -4.71 | 0 | 5.03 | 0 | 5.67 | 0 | 2.61 | 33.16 | 1.0 | 0 | 23.94 | 68.59 | -1.14 | 0 | 0.57 | -80.21 | 0.71 | 65.12 | 0.11 | 1000.0 | 527.34 | 1984.24 |
| 2022 (9) | 0.84 | 0 | -4.5 | 0 | 4.79 | -60.96 | -4.64 | 0 | -3.66 | 0 | 1.96 | -18.33 | -2.05 | 0 | 14.20 | -1.59 | -0.68 | 0 | 2.88 | -15.79 | 0.43 | 0.0 | 0.01 | 0.0 | 25.30 | 0 |
| 2021 (8) | -11.08 | 0 | -1.79 | 0 | 12.27 | 435.81 | -6.04 | 0 | -12.87 | 0 | 2.4 | 103.39 | -4.72 | 0 | 14.43 | 29.89 | -0.44 | 0 | 3.42 | 0 | 0.43 | 4.88 | 0.01 | 0.0 | -287.05 | 0 |
| 2020 (7) | -3.22 | 0 | -2.23 | 0 | 2.29 | 0 | -1.98 | 0 | -5.45 | 0 | 1.18 | 59.46 | -0.35 | 0 | 11.11 | 105.26 | -0.99 | 0 | -1.65 | 0 | 0.41 | 5.13 | 0.01 | -50.0 | 0.00 | 0 |
| 2019 (6) | 6.31 | 157.55 | -1.2 | 0 | -4.17 | 0 | 3.71 | 657.14 | 5.11 | 145.67 | 0.74 | 236.36 | 1.55 | 0 | 5.41 | 350.04 | -0.29 | 0 | -0.13 | 0 | 0.39 | 11.43 | 0.02 | 0 | 2253.57 | 2107.58 |
| 2018 (5) | 2.45 | 0 | -0.37 | 0 | -0.9 | 0 | 0.49 | 0 | 2.08 | 0 | 0.22 | 340.0 | -0.18 | 0 | 1.20 | 288.04 | 0.58 | 56.76 | 2.05 | 0 | 0.35 | 2.94 | 0 | 0 | 102.08 | 0 |
| 2017 (4) | -6.94 | 0 | -1.6 | 0 | 3.23 | 466.67 | -4.53 | 0 | -8.54 | 0 | 0.05 | -73.68 | -1.77 | 0 | 0.31 | -76.0 | 0.37 | -38.33 | -1.41 | 0 | 0.34 | 3.03 | 0 | 0 | 0.00 | 0 |
| 2016 (3) | 1.94 | -34.9 | -0.3 | 0 | 0.57 | -43.0 | 0 | 0 | 1.64 | -46.93 | 0.19 | -69.35 | -0.11 | 0 | 1.29 | -72.04 | 0.6 | 361.54 | 0.32 | -74.4 | 0.33 | 10.0 | 0.01 | 0.0 | 293.94 | 53.87 |
| 2015 (2) | 2.98 | -4.18 | 0.11 | 0 | 1.0 | 0 | 0.01 | -98.77 | 3.09 | 37.95 | 0.62 | 342.86 | 0 | 0 | 4.62 | 389.72 | 0.13 | -75.0 | 1.25 | -31.69 | 0.3 | -9.09 | 0.01 | 0.0 | 191.03 | 33.29 |
| 2014 (1) | 3.11 | 32.34 | -0.87 | 0 | -4.04 | 0 | 0.81 | 3950.0 | 2.24 | -31.91 | 0.14 | 7.69 | 0 | 0 | 0.94 | 11.61 | 0.52 | -5.45 | 1.83 | 47.58 | 0.33 | -28.26 | 0.01 | 0.0 | 143.32 | 4.29 |
| 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) | 2.13 | -35.06 | -65.2 | 0.73 | 255.32 | 252.08 | -1.47 | 15.03 | 66.28 | 2.89 | 9.47 | -35.49 | 2.86 | 1.78 | -49.29 | 0.04 | -63.64 | -88.24 | 0.82 | 334.29 | 920.0 | 1.34 | -64.61 | -89.34 | -0.44 | -41.94 | -37.5 | -0.68 | -326.67 | -151.13 | 0.19 | 0.0 | 5.56 | 0.02 | -33.33 | -33.33 | 0.00 | -100.0 | -100.0 |
| 24Q2 (19) | 3.28 | -25.45 | 103.73 | -0.47 | -251.61 | 61.48 | -1.73 | 65.05 | -374.6 | 2.64 | -20.72 | 407.69 | 2.81 | -40.34 | 620.51 | 0.11 | 22.22 | -90.76 | -0.35 | -164.81 | -3600.0 | 3.79 | -0.54 | -91.9 | -0.31 | 16.22 | 20.51 | 0.3 | -71.96 | -55.22 | 0.19 | 0.0 | 5.56 | 0.03 | 0.0 | 0.0 | 630.77 | 84.93 | 244.77 |
| 24Q1 (18) | 4.4 | 106.57 | 273.23 | 0.31 | -64.77 | 136.47 | -4.95 | -53.25 | -320.0 | 3.33 | 30.59 | 231.62 | 4.71 | 56.48 | 238.94 | 0.09 | -78.57 | -86.36 | 0.54 | -57.14 | 417.65 | 3.81 | -73.94 | -83.88 | -0.37 | 7.5 | -1133.33 | 1.07 | 170.86 | 1428.57 | 0.19 | -9.52 | 35.71 | 0.03 | 0.0 | 50.0 | 341.09 | 0 | 130.89 |
| 23Q4 (17) | 2.13 | -65.2 | 224.56 | 0.88 | 283.33 | 194.62 | -3.23 | 25.92 | -256.04 | 2.55 | -43.08 | 403.57 | 3.01 | -46.63 | 214.02 | 0.42 | 23.53 | 27.27 | 1.26 | 1360.0 | 300.0 | 14.63 | 16.21 | 40.58 | -0.4 | -25.0 | -110.53 | -1.51 | -213.53 | -42.45 | 0.21 | 16.67 | 90.91 | 0.03 | 0.0 | 0 | 0.00 | -100.0 | 0 |
| 23Q3 (16) | 6.12 | 280.12 | 130.94 | -0.48 | 60.66 | 87.34 | -4.36 | -792.06 | -540.4 | 4.48 | 761.54 | 885.96 | 5.64 | 1346.15 | 594.74 | 0.34 | -71.43 | -55.84 | -0.1 | -1100.0 | 96.62 | 12.59 | -73.12 | -38.18 | -0.32 | 17.95 | -45.45 | 1.33 | 98.51 | -37.26 | 0.18 | 0.0 | 63.64 | 0.03 | 0.0 | 0 | 397.40 | 117.21 | 234.42 |
| 23Q2 (15) | 1.61 | 163.39 | 144.48 | -1.22 | -43.53 | -186.52 | 0.63 | -72.0 | -64.0 | 0.52 | 120.55 | 111.33 | 0.39 | 111.5 | 117.65 | 1.19 | 80.3 | 190.24 | 0.01 | 105.88 | -99.47 | 46.85 | 98.05 | 379.93 | -0.39 | -1200.0 | -1200.0 | 0.67 | 857.14 | -37.38 | 0.18 | 28.57 | 63.64 | 0.03 | 50.0 | 0 | 182.95 | 116.57 | 159.64 |
| 23Q1 (14) | -2.54 | -48.54 | -171.95 | -0.85 | 8.6 | 29.75 | 2.25 | 8.7 | 11350.0 | -2.53 | -201.19 | -286.03 | -3.39 | -28.41 | -246.12 | 0.66 | 100.0 | 37.5 | -0.17 | 73.02 | 52.78 | 23.66 | 127.24 | 30.6 | -0.03 | 84.21 | 88.0 | 0.07 | 106.6 | -90.54 | 0.14 | 27.27 | 27.27 | 0.02 | 0 | 0 | -1104.35 | 0 | -365.92 |
| 22Q4 (13) | -1.71 | -164.53 | -52.68 | -0.93 | 75.46 | 84.5 | 2.07 | 109.09 | -52.52 | -0.84 | -47.37 | -44.83 | -2.64 | -131.58 | 62.92 | 0.33 | -57.14 | -42.11 | -0.63 | 78.72 | 86.42 | 10.41 | -48.9 | -33.7 | -0.19 | 13.64 | 17.39 | -1.06 | -150.0 | -231.25 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 22Q3 (12) | 2.65 | 173.2 | 139.03 | -3.79 | -368.79 | -400.79 | 0.99 | -43.43 | -79.29 | -0.57 | 87.58 | 85.79 | -1.14 | 48.42 | 79.39 | 0.77 | 87.8 | 22.22 | -2.96 | -255.79 | -4833.33 | 20.37 | 108.67 | 58.11 | -0.22 | -633.33 | -375.0 | 2.12 | 98.13 | 3433.33 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 118.83 | 138.74 | 102.98 |
| 22Q2 (11) | -3.62 | -202.55 | -26.57 | 1.41 | 216.53 | -13.5 | 1.75 | 8850.0 | -16.67 | -4.59 | -437.5 | -173.21 | -2.21 | -195.26 | -79.67 | 0.41 | -14.58 | -41.43 | 1.9 | 627.78 | 19100.0 | 9.76 | -46.11 | -40.59 | -0.03 | 88.0 | 82.35 | 1.07 | 44.59 | 278.33 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | -306.78 | -173.87 | 0 |
| 22Q1 (10) | 3.53 | 415.18 | 1276.67 | -1.21 | 79.83 | -190.98 | -0.02 | -100.46 | -101.94 | 1.36 | 334.48 | 491.3 | 2.32 | 132.58 | 125.24 | 0.48 | -15.79 | -2.04 | -0.36 | 92.24 | -3500.0 | 18.11 | 15.35 | 42.69 | -0.25 | -8.7 | -92.31 | 0.74 | 331.25 | -82.75 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 415.29 | 0 | 6190.98 |
| 21Q4 (9) | -1.12 | 83.51 | -273.33 | -6.0 | -576.19 | -597.67 | 4.36 | -8.79 | 1603.45 | -0.58 | 85.54 | -41.46 | -7.12 | -28.75 | -513.79 | 0.57 | -9.52 | 103.57 | -4.64 | -7633.33 | -11500.0 | 15.70 | 21.88 | 101.33 | -0.23 | -387.5 | -666.67 | -0.32 | -633.33 | 11.11 | 0.11 | 0.0 | 10.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 21Q3 (8) | -6.79 | -137.41 | -656.56 | 1.26 | -22.7 | 240.0 | 4.78 | 127.62 | 2290.0 | -4.01 | -138.69 | -607.59 | -5.53 | -349.59 | -1828.12 | 0.63 | -10.0 | 110.0 | -0.06 | -500.0 | 73.91 | 12.88 | -21.6 | -2.09 | 0.08 | 147.06 | 142.11 | 0.06 | 110.0 | 111.54 | 0.11 | 0.0 | 10.0 | 0 | 0 | 0 | -3994.12 | 0 | 0 |
| 21Q2 (7) | -2.86 | -853.33 | 20.11 | 1.63 | 22.56 | 385.96 | 2.1 | 103.88 | 14.13 | -1.68 | -830.43 | 29.41 | -1.23 | -219.42 | 70.36 | 0.7 | 42.86 | 45.83 | -0.01 | 0.0 | 80.0 | 16.43 | 29.44 | -41.8 | -0.17 | -30.77 | 67.92 | -0.6 | -113.99 | 17.81 | 0.11 | 0.0 | 10.0 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 21Q1 (6) | -0.3 | 0.0 | 46.43 | 1.33 | 254.65 | 1230.0 | 1.03 | 455.17 | 90.74 | 0.23 | 156.1 | 1050.0 | 1.03 | 188.79 | 323.91 | 0.49 | 75.0 | 345.45 | -0.01 | 75.0 | 66.67 | 12.69 | 62.76 | 253.13 | -0.13 | -333.33 | 43.48 | 4.29 | 1291.67 | 10825.0 | 0.11 | 10.0 | 10.0 | 0 | 0 | 0 | -6.82 | 0 | 99.27 |
| 20Q4 (5) | -0.3 | -124.59 | -123.08 | -0.86 | 4.44 | -53.57 | -0.29 | -245.0 | -143.94 | -0.41 | -151.9 | -166.13 | -1.16 | -462.5 | -256.76 | 0.28 | -6.67 | -31.71 | -0.04 | 82.61 | -300.0 | 7.80 | -40.72 | -41.41 | -0.03 | 84.21 | 88.89 | -0.36 | 30.77 | 52.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 20Q3 (4) | 1.22 | 134.08 | 0.0 | -0.9 | -57.89 | 0.0 | 0.2 | -89.13 | 0.0 | 0.79 | 133.19 | 0.0 | 0.32 | 107.71 | 0.0 | 0.3 | -37.5 | 0.0 | -0.23 | -360.0 | 0.0 | 13.16 | -53.4 | 0.0 | -0.19 | 64.15 | 0.0 | -0.52 | 28.77 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -3.58 | -539.29 | 0.0 | -0.57 | -670.0 | 0.0 | 1.84 | 240.74 | 0.0 | -2.38 | -12000.0 | 0.0 | -4.15 | -802.17 | 0.0 | 0.48 | 336.36 | 0.0 | -0.05 | -66.67 | 0.0 | 28.24 | 685.45 | 0.0 | -0.53 | -130.43 | 0.0 | -0.73 | -1725.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 20Q1 (2) | -0.56 | -143.08 | 0.0 | 0.1 | 117.86 | 0.0 | 0.54 | -18.18 | 0.0 | 0.02 | -96.77 | 0.0 | -0.46 | -162.16 | 0.0 | 0.11 | -73.17 | 0.0 | -0.03 | -250.0 | 0.0 | 3.59 | -73.0 | 0.0 | -0.23 | 14.81 | 0.0 | -0.04 | 94.67 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | -933.33 | 0 | 0.0 |
| 19Q4 (1) | 1.3 | 0.0 | 0.0 | -0.56 | 0.0 | 0.0 | 0.66 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0.74 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 13.31 | 0.0 | 0.0 | -0.27 | 0.0 | 0.0 | -0.75 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
