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) | 9.93 | -62.34 | -0.08 | 0 | -11.7 | 0 | 1.63 | -64.95 | 9.85 | -62.55 | 0.04 | 100.0 | 0 | 0 | 0.08 | 115.38 | 8.81 | 18.73 | 6.78 | 11.15 | 1.05 | -0.94 | 0.01 | 0.0 | 126.66 | -65.56 |
| 2022 (9) | 26.37 | 0 | -0.07 | 0 | -23.75 | 0 | 4.65 | 0 | 26.3 | 0 | 0.02 | -33.33 | 0 | 0 | 0.04 | -90.41 | 7.42 | 0 | 6.1 | 0 | 1.06 | 0.0 | 0.01 | 0.0 | 367.78 | 0 |
| 2021 (8) | -15.78 | 0 | -0.06 | 0 | 15.29 | -57.25 | -2.24 | 0 | -15.84 | 0 | 0.03 | -40.0 | 0 | 0 | 0.39 | -22.88 | -0.7 | 0 | -0.5 | 0 | 1.06 | -7.83 | 0.01 | 0.0 | -2768.42 | 0 |
| 2020 (7) | -41.17 | 0 | -0.09 | 0 | 35.77 | 181.65 | 2.96 | 0 | -41.26 | 0 | 0.05 | -28.57 | 0 | 0 | 0.50 | 84.86 | 0.17 | -96.04 | 0.44 | -88.8 | 1.15 | 475.0 | 0.01 | 0 | -2573.12 | 0 |
| 2019 (6) | -7.33 | 0 | 0.36 | 0 | 12.7 | 0 | -4.93 | 0 | -6.97 | 0 | 0.07 | 0 | -0.03 | 0 | 0.27 | 0 | 4.29 | -57.73 | 3.93 | -57.65 | 0.2 | 185.71 | 0 | 0 | -177.48 | 0 |
| 2018 (5) | 3.9 | 0 | -0.53 | 0 | -2.32 | 0 | -1.03 | 0 | 3.37 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 10.15 | 251.21 | 9.28 | 232.62 | 0.07 | 16.67 | 0 | 0 | 41.71 | 0 |
| 2017 (4) | -0.46 | 0 | -0.01 | 0 | 0.62 | 0 | -0.36 | 0 | -0.47 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 2.89 | 331.34 | 2.79 | 365.0 | 0.06 | 20.0 | 0 | 0 | -16.14 | 0 |
| 2016 (3) | 12.07 | 133.46 | 0.03 | 0.0 | -12.86 | 0 | 13.97 | 309.68 | 12.1 | 132.69 | 0.07 | 600.0 | 0 | 0 | 0.70 | 2541.55 | 0.67 | -90.15 | 0.6 | -89.81 | 0.05 | 0.0 | 0 | 0 | 1856.92 | 2037.08 |
| 2015 (2) | 5.17 | 0 | 0.03 | 0 | -6.13 | 0 | 3.41 | 0 | 5.2 | 0 | 0.01 | 0 | 0 | 0 | 0.03 | 0 | 6.8 | 4.13 | 5.89 | 0.86 | 0.05 | 0.0 | 0.01 | 0.0 | 86.89 | 0 |
| 2014 (1) | -7.89 | 0 | -0.02 | 0 | 8.96 | 0 | -18.24 | 0 | -7.91 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 6.53 | -2.68 | 5.84 | -5.96 | 0.05 | 0.0 | 0.01 | 0.0 | -133.73 | 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) | 7.5 | 849.37 | -53.82 | -0.03 | 0.0 | -50.0 | -7.63 | -1396.08 | 56.89 | -0.93 | -933.33 | -210.71 | 7.47 | 882.89 | -53.95 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.16 | 201.56 | 515.86 | 0.98 | -70.83 | -88.74 | 1.12 | -57.09 | -83.36 | 0.28 | 3.7 | 7.69 | 0 | 0 | 0 | 535.71 | 1852.98 | 130.58 |
| 24Q2 (19) | 0.79 | 109.55 | 173.83 | -0.03 | -50.0 | 0.0 | -0.51 | -106.53 | -115.45 | -0.09 | 94.0 | 60.87 | 0.76 | 109.17 | 169.09 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.05 | -92.32 | -73.9 | 3.36 | 1258.62 | 700.0 | 2.61 | 825.0 | 800.0 | 0.27 | 0.0 | 3.85 | 0 | 0 | 0 | 27.43 | 0 | 114.1 |
| 24Q1 (18) | -8.27 | -250.42 | -186.16 | -0.02 | -100.0 | 0.0 | 7.81 | 351.45 | 705.15 | -1.5 | -193.17 | -158.62 | -8.29 | -249.79 | -184.88 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.67 | 0 | 128.19 | -0.29 | 3.33 | -2800.0 | -0.36 | -111.76 | -414.29 | 0.27 | 3.85 | 3.85 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 23Q4 (17) | -2.36 | -114.53 | -153.64 | -0.01 | 50.0 | 50.0 | 1.73 | 109.77 | 134.95 | 1.61 | 91.67 | 106.41 | -2.37 | -114.61 | -154.11 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.3 | -103.45 | -122.39 | -0.17 | -102.53 | -120.48 | 0.26 | 0.0 | 0.0 | 0 | 0 | 0 | -2622.22 | -1228.65 | -749.6 |
| 23Q3 (16) | 16.24 | 1617.76 | 427.42 | -0.02 | 33.33 | 0.0 | -17.7 | -636.36 | -440.38 | 0.84 | 465.22 | 145.9 | 16.22 | 1574.55 | 425.7 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.03 | -87.22 | -92.12 | 8.7 | 1971.43 | 8600.0 | 6.73 | 2220.69 | 5076.92 | 0.26 | 0.0 | -3.7 | 0 | 0 | 0 | 232.33 | 219.42 | 118.74 |
| 23Q2 (15) | -1.07 | 62.98 | -108.56 | -0.03 | -50.0 | -200.0 | 3.3 | 240.21 | 130.61 | -0.23 | 60.34 | -106.35 | -1.1 | 62.2 | -108.81 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.20 | -32.81 | 229.84 | 0.42 | 4300.0 | -81.25 | 0.29 | 514.29 | -85.78 | 0.26 | 0.0 | -3.7 | 0 | 0 | 0 | -194.55 | 87.21 | -135.95 |
| 23Q1 (14) | -2.89 | -165.68 | -120.04 | -0.02 | 0.0 | 0.0 | 0.97 | 119.6 | 107.34 | -0.58 | -174.36 | -127.88 | -2.91 | -166.44 | -120.21 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.29 | 0 | 557.06 | -0.01 | -100.75 | -100.27 | -0.07 | -108.43 | -102.27 | 0.26 | 0.0 | -3.7 | 0 | 0 | 0 | -1521.05 | -476.81 | -453.37 |
| 22Q4 (13) | 4.4 | 188.71 | 360.36 | -0.02 | 0.0 | -100.0 | -4.95 | -195.19 | -357.81 | 0.78 | 142.62 | 146.71 | 4.38 | 187.95 | 357.65 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 1.34 | 1240.0 | 2333.33 | 0.83 | 538.46 | 66.0 | 0.26 | -3.7 | -3.7 | 0 | 0 | 0 | 403.67 | 132.55 | 283.92 |
| 22Q3 (12) | -4.96 | -139.68 | -217.95 | -0.02 | -100.0 | 0.0 | 5.2 | 148.24 | 163.96 | -1.83 | -150.55 | -71.03 | -4.98 | -139.87 | -215.19 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.32 | 434.94 | -55.45 | 0.1 | -95.54 | 117.86 | 0.13 | -93.63 | 126.0 | 0.27 | 0.0 | 3.85 | 0 | 0 | 0 | -1240.00 | -329.15 | 0 |
| 22Q2 (11) | 12.5 | -13.31 | 452.11 | -0.01 | 50.0 | 50.0 | -10.78 | 18.46 | -414.29 | 3.62 | 74.04 | 1240.74 | 12.49 | -13.26 | 449.86 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.06 | 33.85 | -91.79 | 2.24 | -40.11 | 22500.0 | 2.04 | -33.77 | 1120.0 | 0.27 | 0.0 | 3.85 | 0 | 0 | 0 | 541.13 | 25.71 | 109.15 |
| 22Q1 (10) | 14.42 | 953.25 | 260.4 | -0.02 | -100.0 | 0.0 | -13.22 | -788.54 | -265.66 | 2.08 | 224.55 | 766.67 | 14.4 | 947.06 | 259.82 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.04 | 0 | -93.87 | 3.74 | 6333.33 | 5442.86 | 3.08 | 516.0 | 1093.55 | 0.27 | 0.0 | 0.0 | 0 | 0 | 0 | 430.45 | 296.12 | 0 |
| 21Q4 (9) | -1.69 | -8.33 | 95.62 | -0.01 | 50.0 | -100.93 | 1.92 | -2.54 | -94.71 | -1.67 | -56.07 | -70.41 | -1.7 | -7.59 | 95.47 | 0 | -100.0 | 100.0 | 0 | 0 | 0 | -0.00 | -100.0 | 100.0 | -0.06 | 89.29 | -160.0 | 0.5 | 200.0 | -9.09 | 0.27 | 3.85 | 0.0 | 0 | 0 | 0 | -219.48 | 0 | 95.34 |
| 21Q3 (8) | -1.56 | 56.06 | -192.31 | -0.02 | 0.0 | 96.77 | 1.97 | -42.57 | 167.7 | -1.07 | -496.3 | -127.09 | -1.58 | 55.74 | -247.66 | 0.01 | 0.0 | -98.36 | 0 | 0 | 0 | 0.72 | -1.44 | -97.89 | -0.56 | -5500.0 | -1033.33 | -0.5 | -150.0 | -2400.0 | 0.26 | 0.0 | -10.34 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 21Q2 (7) | -3.55 | 60.51 | -7.58 | -0.02 | 0.0 | -100.0 | 3.43 | -57.02 | 65.7 | 0.27 | 12.5 | -51.79 | -3.57 | 60.38 | -7.85 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.73 | 0.0 | 0 | -0.01 | 85.71 | 95.0 | -0.2 | 35.48 | 13.04 | 0.26 | -3.7 | 204.0 | 0 | 0 | 0 | -5916.67 | 0 | 0 |
| 21Q1 (6) | -8.99 | 76.71 | -836.46 | -0.02 | -101.85 | 96.23 | 7.98 | -78.02 | 2560.0 | 0.24 | 124.49 | 1300.0 | -9.01 | 75.99 | -504.7 | 0.01 | 100.93 | 0.0 | 0 | 0 | 100.0 | 0.73 | 101.55 | 163.5 | -0.07 | -170.0 | -133.33 | -0.31 | -156.36 | -338.46 | 0.27 | 0.0 | -10.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 20Q4 (5) | -38.6 | -2384.02 | -1681.97 | 1.08 | 274.19 | 5500.0 | 36.31 | 1347.77 | 11812.9 | -0.98 | -124.81 | -151.28 | -37.52 | -3606.54 | -1650.41 | -1.08 | -277.05 | 0 | 0 | 0 | 0 | -47.16 | -238.39 | 0 | 0.1 | 66.67 | -92.48 | 0.55 | 2850.0 | -54.55 | 0.27 | -6.9 | 800.0 | 0 | 0 | 0 | -4707.32 | -852.06 | -2492.24 |
| 20Q3 (4) | 1.69 | 151.21 | 0.0 | -0.62 | -6100.0 | 0.0 | -2.91 | -240.58 | 0.0 | 3.95 | 605.36 | 0.0 | 1.07 | 132.33 | 0.0 | 0.61 | 0 | 0.0 | 0 | 0 | 0.0 | 34.08 | 0 | 0.0 | 0.06 | 130.0 | 0.0 | -0.02 | 91.3 | 0.0 | 0.29 | 216.0 | 0.0 | 0 | 0 | 0.0 | 625.93 | 0 | 0.0 |
| 20Q2 (3) | -3.3 | -243.75 | 0.0 | -0.01 | 98.11 | 0.0 | 2.07 | 590.0 | 0.0 | 0.56 | 2900.0 | 0.0 | -3.31 | -122.15 | 0.0 | 0 | -100.0 | 0.0 | 0 | 100.0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.2 | -195.24 | 0.0 | -0.23 | -276.92 | 0.0 | -0.25 | -183.33 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 20Q1 (2) | -0.96 | -139.34 | 0.0 | -0.53 | -2550.0 | 0.0 | 0.3 | 196.77 | 0.0 | -0.02 | 94.87 | 0.0 | -1.49 | -161.57 | 0.0 | 0.01 | 0 | 0.0 | -0.51 | 0 | 0.0 | 0.28 | 0 | 0.0 | 0.21 | -84.21 | 0.0 | 0.13 | -89.26 | 0.0 | 0.3 | 900.0 | 0.0 | 0 | 0 | 0.0 | -223.26 | -213.46 | 0.0 |
| 19Q4 (1) | 2.44 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.31 | 0.0 | 0.0 | -0.39 | 0.0 | 0.0 | 2.42 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 1.33 | 0.0 | 0.0 | 1.21 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 196.77 | 0.0 | 0.0 |
