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) | 39.71 | 0 | -0.35 | 0 | -37.87 | 0 | 0.42 | 0 | 39.36 | 0 | 0.02 | 0 | -0.02 | 0 | 0.02 | 0 | 34.1 | 80.71 | 27.29 | 78.02 | 0.01 | 0.0 | 0 | 0 | 145.46 | 0 |
| 2022 (9) | -26.43 | 0 | -0.02 | 0 | 23.76 | 0 | -0.67 | 0 | -26.45 | 0 | 0 | 0 | -0.01 | 0 | -0.00 | 0 | 18.87 | -16.06 | 15.33 | -20.78 | 0.01 | 0.0 | 0 | 0 | -172.29 | 0 |
| 2021 (8) | 5.46 | 0 | -0.06 | 0 | -1.71 | 0 | -0.11 | 0 | 5.4 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 22.48 | 167.3 | 19.35 | 139.48 | 0.01 | 0.0 | 0 | 0 | 28.20 | 0 |
| 2020 (7) | -4.49 | 0 | -0.11 | 0 | 4.97 | -52.21 | -0.51 | 0 | -4.6 | 0 | 0.01 | 0 | 0 | 0 | 0.03 | 0 | 8.41 | 86.06 | 8.08 | 85.32 | 0.01 | 0 | 0 | 0 | -55.50 | 0 |
| 2019 (6) | -10.66 | 0 | -0.01 | 0 | 10.4 | 329.75 | -0.5 | 0 | -10.67 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 4.52 | -36.78 | 4.36 | -36.9 | 0 | 0 | 0 | 0 | -244.50 | 0 |
| 2018 (5) | -3.06 | 0 | -0.06 | 0 | 2.42 | -36.81 | 0.37 | 23.33 | -3.12 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 7.15 | 7.04 | 6.91 | 4.86 | 0 | 0 | 0 | 0 | -44.28 | 0 |
| 2017 (4) | -3.61 | 0 | 0 | 0 | 3.83 | 0 | 0.3 | 25.0 | -3.61 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 6.68 | 50.79 | 6.59 | 51.15 | 0 | 0 | 0.03 | 0 | -54.53 | 0 |
| 2016 (3) | 5.11 | 9.19 | -0.22 | 0 | -4.69 | 0 | 0.24 | 0 | 4.89 | -2.59 | 0 | 0 | 0 | 0 | -0.00 | 0 | 4.43 | -24.01 | 4.36 | -23.64 | 0 | 0 | 0 | 0 | 117.20 | 43.0 |
| 2015 (2) | 4.68 | -66.4 | 0.34 | -12.82 | -3.82 | 0 | -0.17 | 0 | 5.02 | -64.94 | 0 | 0 | 0 | 0 | -0.00 | 0 | 5.83 | -64.3 | 5.71 | -64.99 | 0 | 0 | 0 | 0 | 81.96 | -4.04 |
| 2014 (1) | 13.93 | 70.5 | 0.39 | -77.06 | -15.69 | 0 | -0.05 | 0 | 14.32 | 45.09 | 0 | 0 | 0 | 0 | -0.00 | 0 | 16.33 | -19.64 | 16.31 | -19.62 | 0 | 0 | 0 | 0 | 85.41 | 112.21 |
| 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) | 6.44 | -5.71 | -53.6 | -0.02 | -140.0 | 83.33 | -7.94 | -111.17 | 37.28 | 0.35 | -41.67 | 84.21 | 6.42 | -6.69 | -53.34 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 13.41 | 3.23 | 49.83 | 10.73 | 3.37 | 50.07 | 0 | 0 | 0 | 0 | 0 | 0 | 60.02 | -8.79 | -69.08 |
| 24Q2 (19) | 6.83 | -54.22 | 26.01 | 0.05 | 0 | 127.78 | -3.76 | 78.56 | 30.11 | 0.6 | 15.38 | 957.14 | 6.88 | -53.89 | 31.3 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 12.99 | -2.48 | 73.66 | 10.38 | -2.63 | 72.43 | 0 | 0 | 0 | 0 | 0 | 0 | 65.80 | -52.99 | -26.92 |
| 24Q1 (18) | 14.92 | -35.52 | 646.52 | 0 | 100.0 | 100.0 | -17.54 | 18.27 | -1176.07 | 0.52 | 4.0 | 360.0 | 14.92 | -35.47 | 638.63 | 0 | -100.0 | 0 | 0 | 100.0 | 0 | -0.00 | -100.0 | 0 | 13.32 | -7.63 | 311.11 | 10.66 | -7.47 | 311.58 | 0 | 0 | 0 | 0 | 0 | 0 | 139.96 | -30.32 | 232.78 |
| 23Q4 (17) | 23.14 | 66.71 | 674.19 | -0.02 | 83.33 | -100.0 | -21.46 | -69.51 | -545.23 | 0.5 | 163.16 | 725.0 | 23.12 | 68.02 | 672.28 | 0.01 | 0.0 | 0 | -0.01 | 0 | 0.0 | 0.03 | -39.18 | 0 | 14.42 | 61.12 | 270.69 | 11.52 | 61.12 | 270.42 | 0 | 0 | 0 | 0 | 0 | 0 | 200.87 | 3.47 | 255.01 |
| 23Q3 (16) | 13.88 | 156.09 | 1135.82 | -0.12 | 33.33 | -700.0 | -12.66 | -135.32 | -1220.35 | 0.19 | 371.43 | 170.37 | 13.76 | 162.6 | 1142.42 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.05 | 0 | 0 | 8.95 | 19.65 | 12.16 | 7.15 | 18.77 | 12.07 | 0 | 0 | 0 | 0 | 0 | 0 | 194.13 | 115.62 | 1024.27 |
| 23Q2 (15) | 5.42 | 298.53 | 126.0 | -0.18 | -350.0 | -1700.0 | -5.38 | -430.06 | -126.69 | -0.07 | 65.0 | 68.18 | 5.24 | 289.17 | 125.12 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 7.48 | 130.86 | 252.83 | 6.02 | 132.43 | 250.0 | 0 | 0 | 0 | 0 | 0 | 0 | 90.03 | 185.42 | 107.43 |
| 23Q1 (14) | -2.73 | 32.26 | -1265.0 | -0.04 | -300.0 | -100.0 | 1.63 | -66.18 | 169.36 | -0.2 | -150.0 | -100.0 | -2.77 | 31.44 | -1159.09 | 0 | 0 | 0 | 0 | 100.0 | 0 | -0.00 | 0 | 0 | 3.24 | -16.71 | -33.74 | 2.59 | -16.72 | -37.14 | 0 | 0 | 0 | 0 | 0 | 0 | -105.41 | 18.66 | -2071.35 |
| 22Q4 (13) | -4.03 | -200.75 | -126.03 | -0.01 | -150.0 | 50.0 | 4.82 | 326.55 | 135.94 | -0.08 | 70.37 | -500.0 | -4.04 | -206.06 | -126.13 | 0 | 0 | 0 | -0.01 | 0 | 0 | -0.00 | 0 | 0 | 3.89 | -51.25 | -60.35 | 3.11 | -51.25 | -62.8 | 0 | 0 | 0 | 0 | 0 | 0 | -129.58 | -516.97 | -169.98 |
| 22Q3 (12) | -1.34 | 93.57 | -140.24 | 0.02 | 300.0 | 0 | 1.13 | -94.39 | 157.65 | -0.27 | -22.73 | -237.5 | -1.32 | 93.67 | -139.64 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 7.98 | 276.42 | 117.44 | 6.38 | 270.93 | 103.83 | 0 | 0 | 0 | 0 | 0 | 0 | -21.00 | 98.27 | -119.74 |
| 22Q2 (11) | -20.85 | -10325.0 | -2795.83 | -0.01 | 50.0 | 0 | 20.16 | 957.87 | 1552.46 | -0.22 | -120.0 | -466.67 | -20.86 | -9381.82 | -2797.22 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 2.12 | -56.65 | -64.55 | 1.72 | -58.25 | -66.99 | 0 | 0 | 0 | 0 | 0 | 0 | -1212.21 | -24871.51 | -8671.68 |
| 22Q1 (10) | -0.2 | -101.29 | 98.42 | -0.02 | 0.0 | 50.0 | -2.35 | 82.48 | -118.89 | -0.1 | -600.0 | 0.0 | -0.22 | -101.42 | 98.26 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 4.89 | -50.15 | 61.92 | 4.12 | -50.72 | 55.47 | 0 | 0 | 0 | 0 | 0 | 0 | -4.85 | -102.62 | 98.98 |
| 21Q4 (9) | 15.48 | 364.86 | 613.36 | -0.02 | 0 | 80.0 | -13.41 | -584.18 | -886.03 | 0.02 | 125.0 | 113.33 | 15.46 | 364.26 | 646.86 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 9.81 | 167.3 | 138.69 | 8.36 | 167.09 | 117.71 | 0 | 0 | 0 | 0 | 0 | 0 | 185.17 | 74.05 | 227.67 |
| 21Q3 (8) | 3.33 | 562.5 | 2875.0 | 0 | 0 | 0 | -1.96 | -260.66 | -221.31 | -0.08 | -233.33 | 0.0 | 3.33 | 562.5 | 2875.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 3.67 | -38.63 | 55.51 | 3.13 | -39.92 | 34.33 | 0 | 0 | 0 | 0 | 0 | 0 | 106.39 | 869.85 | 2165.73 |
| 21Q2 (7) | -0.72 | 94.29 | -5.88 | 0 | 100.0 | 0 | 1.22 | -90.19 | -10.95 | 0.06 | 160.0 | 220.0 | -0.72 | 94.31 | -5.88 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 5.98 | 98.01 | 298.67 | 5.21 | 96.6 | 254.42 | 0 | 0 | 0 | 0 | 0 | 0 | -13.82 | 97.1 | 70.13 |
| 21Q1 (6) | -12.62 | -681.57 | -115.36 | -0.04 | 60.0 | 0 | 12.44 | 1014.71 | 123.34 | -0.1 | 33.33 | 56.52 | -12.66 | -711.59 | -116.04 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 3.02 | -26.52 | 571.11 | 2.65 | -30.99 | 502.27 | 0 | 0 | 0 | 0 | 0 | 0 | -476.23 | -942.72 | 64.24 |
| 20Q4 (5) | 2.17 | 1908.33 | 352.33 | -0.1 | 0 | 0 | -1.36 | -122.95 | -220.35 | -0.15 | -87.5 | 6.25 | 2.07 | 1825.0 | 340.7 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 4.11 | 74.15 | 108.63 | 3.84 | 64.81 | 106.45 | 0 | 0 | 100.0 | 0 | 0 | 0 | 56.51 | 1197.24 | 221.56 |
| 20Q3 (4) | -0.12 | 82.35 | 0.0 | 0 | 0 | 0.0 | -0.61 | -144.53 | 0.0 | -0.08 | -60.0 | 0.0 | -0.12 | 82.35 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 2.36 | 57.33 | 0.0 | 2.33 | 58.5 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -5.15 | 88.87 | 0.0 |
| 20Q2 (3) | -0.68 | 88.4 | 0.0 | 0 | 0 | 0.0 | 1.37 | -75.4 | 0.0 | -0.05 | 78.26 | 0.0 | -0.68 | 88.4 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 1.5 | 233.33 | 0.0 | 1.47 | 234.09 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -46.26 | 96.53 | 0.0 |
| 20Q1 (2) | -5.86 | -581.4 | 0.0 | 0 | 0 | 0.0 | 5.57 | 392.92 | 0.0 | -0.23 | -43.75 | 0.0 | -5.86 | -581.4 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.45 | -77.16 | 0.0 | 0.44 | -76.34 | 0.0 | 0 | 100.0 | 0.0 | 0 | 0 | 0.0 | -1331.82 | -2764.96 | 0.0 |
| 19Q4 (1) | -0.86 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.13 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | -0.86 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 1.97 | 0.0 | 0.0 | 1.86 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -46.49 | 0.0 | 0.0 |
