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) | 14.26 | 355.59 | -1.72 | 0 | 0 | 0 | -1.27 | 0 | 12.54 | 299.36 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 10.1 | 29.16 | 0 | 0 | 0 | 0 | 141.19 | 252.74 |
| 2022 (9) | 3.13 | -29.5 | 0.01 | -99.01 | 0 | 0 | -0.14 | 0 | 3.14 | -42.39 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 7.82 | 59.59 | 0 | 0 | 0 | 0 | 40.03 | -55.83 |
| 2021 (8) | 4.44 | -25.38 | 1.01 | 0 | 0 | 0 | -0.16 | 0 | 5.45 | 23.86 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 4.9 | -21.22 | 0 | 0 | 0 | 0 | 90.61 | -5.28 |
| 2020 (7) | 5.95 | -32.62 | -1.55 | 0 | 0 | 0 | -0.14 | 0 | 4.4 | -46.54 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 6.22 | 3.67 | 0 | 0 | 0 | 0 | 95.66 | -35.0 |
| 2019 (6) | 8.83 | -6.86 | -0.6 | 0 | 0 | 0 | 0.03 | 0 | 8.23 | -10.83 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 6.0 | -28.14 | 0 | 0 | 0 | 0 | 147.17 | 29.62 |
| 2018 (5) | 9.48 | 48.12 | -0.25 | 0 | 0 | 0 | -0.36 | 0 | 9.23 | 36.54 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 8.35 | 14.23 | 0 | 0 | 0 | 0 | 113.53 | 29.68 |
| 2017 (4) | 6.4 | 103.82 | 0.36 | 0 | 0 | 0 | -0.02 | 0 | 6.76 | 146.72 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 7.31 | 42.77 | 0 | 0 | 0 | 0 | 87.55 | 42.76 |
| 2016 (3) | 3.14 | -49.44 | -0.4 | 0 | 0 | 0 | -0.1 | 0 | 2.74 | -51.93 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 5.12 | 18.24 | 0 | 0 | 0 | 0 | 61.33 | -57.24 |
| 2015 (2) | 6.21 | 63.42 | -0.51 | 0 | 0 | 0 | -0.15 | 0 | 5.7 | 57.46 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 4.33 | 47.28 | 0 | 0 | 0 | 0 | 143.42 | 10.96 |
| 2014 (1) | 3.8 | 0 | -0.18 | 0 | 0 | 0 | 0.44 | 0 | 3.62 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 2.94 | 13.95 | 0 | 0 | 0 | 0 | 129.25 | 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) | 1.64 | 120.12 | -85.3 | -0.13 | 31.58 | 27.78 | 0 | 0 | 0 | -11.11 | -4729.17 | -12444.44 | 1.51 | 118.11 | -86.25 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.48 | 1.75 | 26.09 | 0 | 0 | 0 | 0 | 0 | 0 | 47.13 | 119.78 | -88.35 |
| 24Q2 (19) | -8.15 | -57.64 | -32.31 | -0.19 | -171.43 | 73.24 | 0 | 0 | 0 | 0.24 | 300.0 | 130.0 | -8.34 | -59.16 | -21.4 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.42 | 28.09 | 37.35 | 0 | 0 | 0 | 0 | 0 | 0 | -238.30 | -23.07 | 3.67 |
| 24Q1 (18) | -5.17 | -249.42 | -189.14 | -0.07 | 12.5 | 90.67 | 0 | 0 | 0 | -0.12 | 80.0 | -134.29 | -5.24 | -255.03 | -203.76 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.67 | 9.88 | 10.79 | 0 | 0 | 0 | 0 | 0 | 0 | -193.63 | -235.99 | -180.46 |
| 23Q4 (17) | 3.46 | -69.0 | 240.65 | -0.08 | 55.56 | 38.46 | 0 | 0 | 0 | -0.6 | -766.67 | -140.0 | 3.38 | -69.22 | 230.5 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.43 | -11.96 | 0.83 | 0 | 0 | 0 | 0 | 0 | 0 | 142.39 | -64.79 | 239.49 |
| 23Q3 (16) | 11.16 | 281.17 | 771.88 | -0.18 | 74.65 | -260.0 | 0 | 0 | 0 | 0.09 | 111.25 | 325.0 | 10.98 | 259.83 | 792.68 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.76 | 10.84 | 22.12 | 0 | 0 | 0 | 0 | 0 | 0 | 404.35 | 263.45 | 613.93 |
| 23Q2 (15) | -6.16 | -206.21 | -281.18 | -0.71 | 5.33 | -446.15 | 0 | 0 | 0 | -0.8 | -328.57 | -184.21 | -6.87 | -236.04 | -310.09 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.49 | 3.32 | 55.62 | 0 | 0 | 0 | 0 | 0 | 0 | -247.39 | -202.79 | -216.42 |
| 23Q1 (14) | 5.8 | 335.77 | 537.36 | -0.75 | -476.92 | -334.38 | 0 | 0 | 0 | 0.35 | 240.0 | 144.3 | 5.05 | 294.98 | 310.57 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.41 | 0.0 | 55.48 | 0 | 0 | 0 | 0 | 0 | 0 | 240.66 | 335.77 | 309.92 |
| 22Q4 (13) | -2.46 | -292.19 | -229.47 | -0.13 | -160.0 | -425.0 | 0 | 0 | 0 | -0.25 | -525.0 | -257.14 | -2.59 | -310.57 | -233.51 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.41 | 6.64 | 148.45 | 0 | 0 | 0 | 0 | 0 | 0 | -102.07 | -280.23 | -152.11 |
| 22Q3 (12) | 1.28 | -62.35 | -56.76 | -0.05 | 61.54 | -107.25 | 0 | 0 | 0 | -0.04 | -104.21 | 60.0 | 1.23 | -62.39 | -66.3 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.26 | 41.25 | 111.21 | 0 | 0 | 0 | 0 | 0 | 0 | 56.64 | -73.35 | -79.53 |
| 22Q2 (11) | 3.4 | 273.63 | 282.8 | -0.13 | -140.62 | -113.83 | 0 | 0 | 0 | 0.95 | 220.25 | 1087.5 | 3.27 | 165.85 | 455.43 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.6 | 3.23 | 25.98 | 0 | 0 | 0 | 0 | 0 | 0 | 212.50 | 261.95 | 245.09 |
| 22Q1 (10) | 0.91 | -52.11 | -36.81 | 0.32 | 700.0 | 148.48 | 0 | 0 | 0 | -0.79 | -1028.57 | -1028.57 | 1.23 | -36.6 | 57.69 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.55 | 59.79 | -3.12 | 0 | 0 | 0 | 0 | 0 | 0 | 58.71 | -70.03 | -34.77 |
| 21Q4 (9) | 1.9 | -35.81 | -35.59 | 0.04 | -94.2 | 103.17 | 0 | 0 | 0 | -0.07 | 30.0 | -133.33 | 1.94 | -46.85 | 14.79 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.97 | -9.35 | -31.21 | 0 | 0 | 0 | 0 | 0 | 0 | 195.88 | -29.19 | -6.38 |
| 21Q3 (8) | 2.96 | 259.14 | 32.14 | 0.69 | -26.6 | 592.86 | 0 | 0 | 0 | -0.1 | -225.0 | -1100.0 | 3.65 | 496.74 | 73.81 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.07 | -15.75 | -37.79 | 0 | 0 | 0 | 0 | 0 | 0 | 276.64 | 288.89 | 112.42 |
| 21Q2 (7) | -1.86 | -229.17 | -100.0 | 0.94 | 242.42 | 3233.33 | 0 | 0 | 0 | 0.08 | 214.29 | -50.0 | -0.92 | -217.95 | 4.17 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.27 | -20.62 | -11.81 | 0 | 0 | 0 | 0 | 0 | 0 | -146.46 | -262.73 | -126.77 |
| 21Q1 (6) | 1.44 | -51.19 | -14.79 | -0.66 | 47.62 | -450.0 | 0 | 0 | 0 | -0.07 | -133.33 | -104.96 | 0.78 | -53.85 | -50.32 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.6 | 13.48 | -2.44 | 0 | 0 | 0 | 0 | 0 | 0 | 90.00 | -56.98 | -12.66 |
| 20Q4 (5) | 2.95 | 31.7 | 883.33 | -1.26 | -800.0 | -740.0 | 0 | 0 | 0 | -0.03 | -400.0 | 98.97 | 1.69 | -19.52 | 1026.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.41 | -18.02 | -4.08 | 0 | 0 | 0 | 0 | 0 | 0 | 209.22 | 60.65 | 925.18 |
| 20Q3 (4) | 2.24 | 340.86 | 0.0 | -0.14 | -366.67 | 0.0 | 0 | 0 | 0.0 | 0.01 | -93.75 | 0.0 | 2.1 | 318.75 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 1.72 | 19.44 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 130.23 | 301.65 | 0.0 |
| 20Q2 (3) | -0.93 | -155.03 | 0.0 | -0.03 | 75.0 | 0.0 | 0 | 0 | 0.0 | 0.16 | -88.65 | 0.0 | -0.96 | -161.15 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 1.44 | -12.2 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -64.58 | -162.67 | 0.0 |
| 20Q1 (2) | 1.69 | 463.33 | 0.0 | -0.12 | 20.0 | 0.0 | 0 | 0 | 0.0 | 1.41 | 148.45 | 0.0 | 1.57 | 946.67 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 1.64 | 11.56 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 103.05 | 404.94 | 0.0 |
| 19Q4 (1) | 0.3 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -2.91 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.47 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 20.41 | 0.0 | 0.0 |
