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) | 16.31 | 340.81 | -7.43 | 0 | -12.12 | 0 | 0.02 | 0 | 8.88 | 0 | 7.0 | -31.31 | -0.01 | 0 | 5.40 | -18.26 | 1.63 | -86.14 | 1.35 | -85.18 | 2.27 | 20.74 | 0.09 | 28.57 | 439.62 | 1214.12 |
| 2022 (9) | 3.7 | 0 | -8.58 | 0 | 3.43 | -57.6 | -0.03 | 0 | -4.88 | 0 | 10.19 | 43.32 | 0.01 | 0 | 6.60 | 22.96 | 11.76 | -40.12 | 9.11 | -36.87 | 1.88 | 11.24 | 0.07 | 16.67 | 33.45 | 0 |
| 2021 (8) | -1.31 | 0 | -9.21 | 0 | 8.09 | -6.9 | 0 | 0 | -10.52 | 0 | 7.11 | 415.22 | -1.19 | 0 | 5.37 | 256.99 | 19.64 | 183.41 | 14.43 | 192.11 | 1.69 | 4.97 | 0.06 | 20.0 | -8.10 | 0 |
| 2020 (7) | 0.05 | -99.29 | -1.73 | 0 | 8.69 | 0 | 0 | 0 | -1.68 | 0 | 1.38 | -10.97 | 0 | 0 | 1.50 | -14.5 | 6.93 | 5.96 | 4.94 | 6.01 | 1.61 | 12.59 | 0.05 | 25.0 | 0.76 | -99.34 |
| 2019 (6) | 7.01 | 35.07 | -1.65 | 0 | -7.74 | 0 | 0 | 0 | 5.36 | -20.36 | 1.55 | -41.73 | 0 | 0 | 1.76 | -41.2 | 6.54 | -10.16 | 4.66 | -13.06 | 1.43 | 7.52 | 0.04 | 33.33 | 114.36 | 48.07 |
| 2018 (5) | 5.19 | 0 | 1.54 | 0 | 1.91 | -76.71 | 0.01 | 0.0 | 6.73 | 0 | 2.66 | 91.37 | 0 | 0 | 2.99 | 63.5 | 7.28 | -20.87 | 5.36 | -21.64 | 1.33 | 31.68 | 0.03 | 200.0 | 77.23 | 0 |
| 2017 (4) | -4.65 | 0 | -3.3 | 0 | 8.2 | 0 | 0.01 | 0.0 | -7.95 | 0 | 1.39 | 33.65 | -0.87 | 0 | 1.83 | 5.6 | 9.2 | 52.57 | 6.84 | 46.47 | 1.01 | -13.68 | 0.01 | 0.0 | -59.16 | 0 |
| 2016 (3) | 7.65 | 47.97 | -1.52 | 0 | -3.71 | 0 | 0.01 | 0.0 | 6.13 | 0 | 1.04 | 173.68 | 0 | 0 | 1.73 | 174.6 | 6.03 | 87.85 | 4.67 | 96.22 | 1.17 | -12.69 | 0.01 | 0.0 | 130.77 | -5.65 |
| 2015 (2) | 5.17 | -14.69 | -5.87 | 0 | -2.95 | 0 | 0.01 | 0.0 | -0.7 | 0 | 0.38 | -30.91 | 0 | 0 | 0.63 | -26.34 | 3.21 | -51.44 | 2.38 | -53.61 | 1.34 | 0.75 | 0.01 | 0.0 | 138.61 | 47.98 |
| 2014 (1) | 6.06 | 27.58 | 1.96 | 0 | -8.35 | 0 | 0.01 | 0.0 | 8.02 | 251.75 | 0.55 | -20.29 | 0 | 0 | 0.86 | -22.69 | 6.61 | 102.14 | 5.13 | 116.46 | 1.33 | 0.0 | 0.01 | 0.0 | 93.66 | -26.84 |
| 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) | 1.88 | 28.77 | -15.7 | -1.59 | -835.29 | 59.75 | -2.55 | -186.52 | 71.67 | -0.5 | -308.33 | 0 | 0.29 | -77.52 | 116.86 | 0.25 | -47.92 | -89.8 | 0 | 0 | 0 | 0.76 | -49.57 | -90.61 | 1.83 | -17.57 | -11.59 | 1.61 | -23.7 | -1.23 | 0.84 | 7.69 | 50.0 | 0.02 | 0.0 | 0.0 | 76.11 | 51.71 | -24.57 |
| 24Q2 (19) | 1.46 | -48.41 | -82.32 | -0.17 | 96.98 | 89.44 | -0.89 | -117.8 | 79.11 | 0.24 | -4.0 | 2500.0 | 1.29 | 146.24 | -80.6 | 0.48 | -65.47 | -64.44 | 0 | 0 | 0 | 1.50 | -72.25 | -59.66 | 2.22 | 42.31 | 289.47 | 2.11 | 80.34 | 189.04 | 0.78 | 2.63 | 44.44 | 0.02 | 0.0 | 0.0 | 50.17 | -65.43 | -92.16 |
| 24Q1 (18) | 2.83 | -29.78 | 57.22 | -5.62 | -28000.0 | -202.15 | 5.0 | 206.38 | -14.24 | 0.25 | -19.35 | 2400.0 | -2.79 | -169.58 | -4550.0 | 1.39 | 195.74 | -49.08 | 0 | 100.0 | 0 | 5.40 | 229.42 | -32.24 | 1.56 | 223.81 | 524.0 | 1.17 | 196.69 | 457.14 | 0.76 | 16.92 | 46.15 | 0.02 | -50.0 | 0.0 | 145.13 | 0 | -39.53 |
| 23Q4 (17) | 4.03 | 80.72 | 356.69 | -0.02 | 99.49 | 98.96 | -4.7 | 47.78 | -421.92 | 0.31 | 0 | 875.0 | 4.01 | 333.14 | 214.9 | 0.47 | -80.82 | -83.09 | -0.01 | 0 | 0 | 1.64 | -79.63 | -78.04 | -1.26 | -160.87 | -158.33 | -1.21 | -174.23 | -164.71 | 0.65 | 16.07 | 30.0 | 0.04 | 100.0 | 100.0 | 0.00 | -100.0 | 100.0 |
| 23Q3 (16) | 2.23 | -73.0 | -41.93 | -3.95 | -145.34 | -29.51 | -9.0 | -111.27 | -84.8 | 0 | 100.0 | -100.0 | -1.72 | -125.86 | -317.72 | 2.45 | 81.48 | 25.64 | 0 | 0 | 0 | 8.05 | 116.67 | 61.27 | 2.07 | 263.16 | 10450.0 | 1.63 | 123.29 | 1353.85 | 0.56 | 3.7 | 19.15 | 0.02 | 0.0 | 0.0 | 100.90 | -84.24 | -90.54 |
| 23Q2 (15) | 8.26 | 358.89 | 618.26 | -1.61 | 13.44 | 51.36 | -4.26 | -173.07 | -205.19 | -0.01 | -200.0 | -106.25 | 6.65 | 11183.33 | 407.87 | 1.35 | -50.55 | -69.04 | 0 | 0 | 0 | 3.72 | -53.39 | -65.69 | 0.57 | 128.0 | -89.96 | 0.73 | 247.62 | -83.48 | 0.54 | 3.85 | 12.5 | 0.02 | 0.0 | 0.0 | 640.31 | 166.8 | 2639.41 |
| 23Q1 (14) | 1.8 | 214.65 | 566.67 | -1.86 | 3.12 | -500.0 | 5.83 | 299.32 | 108.96 | 0.01 | 125.0 | 0 | -0.06 | 98.28 | -50.0 | 2.73 | -1.8 | 150.46 | 0 | 0 | -100.0 | 7.97 | 6.78 | 176.06 | 0.25 | -88.43 | -93.64 | 0.21 | -88.77 | -92.88 | 0.52 | 4.0 | 23.81 | 0.02 | 0.0 | 0.0 | 240.00 | 465.35 | 2913.33 |
| 22Q4 (13) | -1.57 | -140.89 | -166.53 | -1.92 | 37.05 | 64.96 | 1.46 | 129.98 | 505.56 | -0.04 | -144.44 | 0 | -3.49 | -541.77 | -11.86 | 2.78 | 42.56 | -15.76 | 0 | 0 | 100.0 | 7.47 | 49.57 | -11.57 | 2.16 | 10900.0 | -62.56 | 1.87 | 1538.46 | -56.41 | 0.5 | 6.38 | 6.38 | 0.02 | 0.0 | 0.0 | -65.69 | -106.16 | -233.05 |
| 22Q3 (12) | 3.84 | 233.91 | 270.67 | -3.05 | 7.85 | -686.54 | -4.87 | -220.25 | -144.76 | 0.09 | -43.75 | 0 | 0.79 | 136.57 | 145.66 | 1.95 | -55.28 | 121.59 | 0 | 0 | 0 | 4.99 | -53.9 | 105.59 | -0.02 | -100.35 | -100.31 | -0.13 | -102.94 | -102.47 | 0.47 | -2.08 | 34.29 | 0.02 | 0.0 | 0.0 | 1066.67 | 4463.48 | 2769.04 |
| 22Q2 (11) | 1.15 | 325.93 | 182.14 | -3.31 | -967.74 | 7.54 | 4.05 | 45.16 | 106.63 | 0.16 | 0 | 1500.0 | -2.16 | -5300.0 | 56.63 | 4.36 | 300.0 | 67.05 | 0 | -100.0 | 100.0 | 10.83 | 274.96 | 34.31 | 5.68 | 44.53 | 25.94 | 4.42 | 49.83 | 54.55 | 0.48 | 14.29 | 11.63 | 0.02 | 0.0 | 100.0 | 23.37 | 193.47 | 155.1 |
| 22Q1 (10) | 0.27 | -88.56 | 1450.0 | -0.31 | 94.34 | 54.41 | 2.79 | 875.0 | 163.55 | 0 | 0 | 0 | -0.04 | 98.72 | 94.29 | 1.09 | -66.97 | 230.3 | 0.01 | 200.0 | 0 | 2.89 | -65.8 | 115.91 | 3.93 | -31.89 | 32.77 | 2.95 | -31.24 | 46.04 | 0.42 | -10.64 | -4.55 | 0.02 | 0.0 | 100.0 | 7.96 | -83.87 | 1083.63 |
| 21Q4 (9) | 2.36 | 204.89 | 188.39 | -5.48 | -1153.85 | -556.67 | -0.36 | -103.31 | -103.54 | 0 | 0 | 0 | -3.12 | -80.35 | -112.24 | 3.3 | 275.0 | 489.29 | -0.01 | 0 | 0 | 8.44 | 247.75 | 314.22 | 5.77 | -9.84 | 116.92 | 4.29 | -18.44 | 123.44 | 0.47 | 34.29 | 4.44 | 0.02 | 0.0 | 100.0 | 49.37 | 223.54 | 144.01 |
| 21Q3 (8) | -2.25 | -60.71 | -3114.29 | 0.52 | 114.53 | 111.06 | 10.88 | 455.1 | 596.8 | 0 | -100.0 | 0 | -1.73 | 65.26 | 63.73 | 0.88 | -66.28 | 203.45 | 0 | 100.0 | 0 | 2.43 | -69.88 | 105.65 | 6.4 | 41.91 | 165.56 | 5.26 | 83.92 | 226.71 | 0.35 | -18.6 | -7.89 | 0.02 | 100.0 | 100.0 | -39.96 | 5.8 | -1041.84 |
| 21Q2 (7) | -1.4 | -6900.0 | -8.53 | -3.58 | -426.47 | -472.92 | 1.96 | 144.65 | 172.22 | 0.01 | 0 | 0 | -4.98 | -611.43 | -1409.09 | 2.61 | 690.91 | 569.23 | -1.18 | 0 | 0 | 8.06 | 502.77 | 389.78 | 4.51 | 52.36 | 202.68 | 2.86 | 41.58 | 126.98 | 0.43 | -2.27 | 7.5 | 0.01 | 0.0 | 0.0 | -42.42 | -5139.39 | 45.08 |
| 21Q1 (6) | -0.02 | 99.25 | -100.49 | -0.68 | -156.67 | -183.95 | -4.39 | -143.17 | -43800.0 | 0 | 0 | 0 | -0.7 | 52.38 | -114.31 | 0.33 | -41.07 | 135.71 | 0 | 0 | 0 | 1.34 | -34.38 | 52.68 | 2.96 | 11.28 | 700.0 | 2.02 | 5.21 | 1342.86 | 0.44 | -2.22 | 15.79 | 0.01 | 0.0 | 0.0 | -0.81 | 99.28 | -100.11 |
| 20Q4 (5) | -2.67 | -3714.29 | -211.72 | 1.2 | 125.53 | -30.23 | 10.17 | 564.38 | 256.22 | 0 | 0 | 0 | -1.47 | 69.18 | -135.77 | 0.56 | 93.1 | 80.65 | 0 | 0 | 0 | 2.04 | 72.65 | 49.08 | 2.66 | 10.37 | 16.16 | 1.92 | 19.25 | 23.08 | 0.45 | 18.42 | 21.62 | 0.01 | 0.0 | 0.0 | -112.18 | -3105.28 | -191.06 |
| 20Q3 (4) | -0.07 | 94.57 | 0.0 | -4.7 | -589.58 | 0.0 | -2.19 | -404.17 | 0.0 | 0 | 0 | 0.0 | -4.77 | -1345.45 | 0.0 | 0.29 | -25.64 | 0.0 | 0 | 0 | 0.0 | 1.18 | -28.28 | 0.0 | 2.41 | 61.74 | 0.0 | 1.61 | 27.78 | 0.0 | 0.38 | -5.0 | 0.0 | 0.01 | 0.0 | 0.0 | -3.50 | 95.47 | 0.0 |
| 20Q2 (3) | -1.29 | -131.62 | 0.0 | 0.96 | 18.52 | 0.0 | 0.72 | 7300.0 | 0.0 | 0 | 0 | 0.0 | -0.33 | -106.75 | 0.0 | 0.39 | 178.57 | 0.0 | 0 | 0 | 0.0 | 1.65 | 87.91 | 0.0 | 1.49 | 302.7 | 0.0 | 1.26 | 800.0 | 0.0 | 0.4 | 5.26 | 0.0 | 0.01 | 0.0 | 0.0 | -77.25 | -110.03 | 0.0 |
| 20Q1 (2) | 4.08 | 70.71 | 0.0 | 0.81 | -52.91 | 0.0 | -0.01 | 99.85 | 0.0 | 0 | 0 | 0.0 | 4.89 | 18.98 | 0.0 | 0.14 | -54.84 | 0.0 | 0 | 0 | 0.0 | 0.88 | -35.93 | 0.0 | 0.37 | -83.84 | 0.0 | 0.14 | -91.03 | 0.0 | 0.38 | 2.7 | 0.0 | 0.01 | 0.0 | 0.0 | 769.81 | 524.87 | 0.0 |
| 19Q4 (1) | 2.39 | 0.0 | 0.0 | 1.72 | 0.0 | 0.0 | -6.51 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.11 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.37 | 0.0 | 0.0 | 2.29 | 0.0 | 0.0 | 1.56 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 123.20 | 0.0 | 0.0 |
