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) | 2.46 | 0 | -1.92 | 0 | -2.72 | 0 | -0.01 | 0 | 0.54 | 0 | 1.58 | -14.13 | 0 | 0 | 10.20 | 78.67 | 0.17 | -95.79 | 0.31 | -92.07 | 1.31 | 13.91 | 0.1 | 11.11 | 143.02 | 0 |
| 2022 (9) | -2.34 | 0 | -2.03 | 0 | 8.34 | 88.69 | 0 | 0 | -4.37 | 0 | 1.84 | 360.0 | 0 | 0 | 5.71 | 263.23 | 4.04 | 29.49 | 3.91 | 60.25 | 1.15 | 3.6 | 0.09 | 0.0 | -45.44 | 0 |
| 2021 (8) | 0.21 | 0 | 0.31 | 0 | 4.42 | 0 | 0 | 0 | 0.52 | 0 | 0.4 | -42.86 | 0 | 0 | 1.57 | -54.17 | 3.12 | 46.48 | 2.44 | 51.55 | 1.11 | 8.82 | 0.09 | 12.5 | 5.77 | 0 |
| 2020 (7) | -0.39 | 0 | -0.65 | 0 | -0.24 | 0 | 0 | 0 | -1.04 | 0 | 0.7 | -23.08 | -0.33 | 0 | 3.43 | -44.63 | 2.13 | 0 | 1.61 | 0 | 1.02 | 2.0 | 0.08 | 60.0 | -14.39 | 0 |
| 2019 (6) | 2.68 | 0 | -0.95 | 0 | -0.87 | 0 | 0 | 0 | 1.73 | 0 | 0.91 | 295.65 | 0 | 0 | 6.19 | 452.4 | -1.04 | 0 | -0.81 | 0 | 1.0 | 23.46 | 0.05 | 66.67 | 1116.67 | 0 |
| 2018 (5) | -2.24 | 0 | -1.27 | 0 | 3.44 | 73.74 | 0.01 | 0.0 | -3.51 | 0 | 0.23 | -8.0 | 0 | 0 | 1.12 | -36.04 | 0.87 | 0 | 1.0 | 0 | 0.81 | -1.22 | 0.03 | 0.0 | -121.74 | 0 |
| 2017 (4) | -1.0 | 0 | 0.28 | 0 | 1.98 | 0 | 0.01 | 0 | -0.72 | 0 | 0.25 | -57.63 | 0 | 0 | 1.75 | -58.64 | -0.84 | 0 | -0.87 | 0 | 0.82 | 0.0 | 0.03 | 0.0 | 0.00 | 0 |
| 2016 (3) | 0.14 | 0 | -0.7 | 0 | -0.09 | 0 | 0 | 0 | -0.56 | 0 | 0.59 | -25.32 | 0 | 0 | 4.24 | -17.27 | -1.24 | 0 | -1.28 | 0 | 0.82 | 34.43 | 0.03 | 0.0 | 0.00 | 0 |
| 2015 (2) | -2.17 | 0 | -1.45 | 0 | 2.98 | 175.93 | 0 | 0 | -3.62 | 0 | 0.79 | -26.17 | 0 | 0 | 5.12 | -4.53 | 0.04 | -96.4 | 0 | 0 | 0.61 | 32.61 | 0.03 | 0.0 | -339.06 | 0 |
| 2014 (1) | 1.8 | 0 | -1.44 | 0 | 1.08 | -16.28 | 0 | 0 | 0.36 | 0 | 1.07 | 98.15 | 0 | 0 | 5.37 | 30.67 | 1.11 | 226.47 | 1.17 | 368.0 | 0.46 | 6.98 | 0.03 | -25.0 | 108.43 | 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) | 0.89 | -63.97 | 39.06 | -0.82 | 63.39 | -100.0 | 0.74 | 716.67 | 535.29 | 0 | 0 | 100.0 | 0.07 | -69.57 | -69.57 | 0.8 | -64.6 | 175.86 | 0 | 0 | 0 | 18.96 | -57.72 | 176.52 | -0.4 | -281.82 | -407.69 | -0.39 | -225.81 | -214.71 | 0.42 | 20.0 | 20.0 | 0.02 | 0.0 | -33.33 | 1780.00 | 390.04 | 1902.5 |
| 24Q2 (19) | 2.47 | 397.59 | 187.21 | -2.24 | -273.33 | -267.21 | -0.12 | -100.0 | 96.18 | 0 | 0 | 0 | 0.23 | 116.08 | -8.0 | 2.26 | 343.14 | 237.31 | 0 | 0 | 0 | 44.84 | 153.22 | 88.73 | 0.22 | 130.56 | 146.81 | 0.31 | 214.81 | 234.78 | 0.35 | 2.94 | 6.06 | 0.02 | 0.0 | -33.33 | 363.24 | 139.39 | -45.09 |
| 24Q1 (18) | -0.83 | -27.69 | -151.23 | -0.6 | -57.89 | -15.38 | -0.06 | -107.5 | 72.73 | 0 | 0 | 0 | -1.43 | -38.83 | -230.0 | 0.51 | 64.52 | 64.52 | 0 | 0 | 0 | 17.71 | 147.92 | 134.78 | -0.72 | -332.26 | -442.86 | -0.27 | -775.0 | -268.75 | 0.34 | 3.03 | 9.68 | 0.02 | 0.0 | 0.0 | -922.22 | -453.33 | -378.94 |
| 23Q4 (17) | -0.65 | -201.56 | -123.72 | -0.38 | 7.32 | 13.64 | 0.8 | 570.59 | 154.05 | 0 | 100.0 | 0 | -1.03 | -547.83 | -144.78 | 0.31 | 6.9 | -31.11 | 0 | 0 | 0 | 7.14 | 4.19 | -10.63 | 0.31 | 138.46 | -27.91 | 0.04 | -88.24 | -69.23 | 0.33 | -5.71 | 17.86 | 0.02 | -33.33 | 0.0 | -166.67 | -287.5 | -126.16 |
| 23Q3 (16) | 0.64 | -25.58 | 109.98 | -0.41 | 32.79 | 36.92 | -0.17 | 94.59 | -101.86 | -0.01 | 0 | 0 | 0.23 | -8.0 | 103.26 | 0.29 | -56.72 | -63.29 | 0 | 0 | 0 | 6.86 | -71.14 | -39.17 | 0.13 | 127.66 | -76.79 | 0.34 | 247.83 | -63.83 | 0.35 | 6.06 | 25.0 | 0.03 | 0.0 | 50.0 | 88.89 | -86.56 | 117.2 |
| 23Q2 (15) | 0.86 | -46.91 | 226.47 | -0.61 | -17.31 | -5.17 | -3.14 | -1327.27 | -1327.27 | 0 | 0 | 0 | 0.25 | -77.27 | 119.84 | 0.67 | 116.13 | 109.38 | 0 | 0 | 0 | 23.76 | 215.0 | 707.8 | -0.47 | -323.81 | -125.68 | -0.23 | -243.75 | -113.77 | 0.33 | 6.45 | 13.79 | 0.03 | 50.0 | 50.0 | 661.54 | 100.09 | 2026.24 |
| 23Q1 (14) | 1.62 | -40.88 | -19.4 | -0.52 | -18.18 | -44.44 | -0.22 | 85.14 | -125.29 | 0 | 0 | 0 | 1.1 | -52.17 | -33.33 | 0.31 | -31.11 | 10.71 | 0 | 0 | 0 | 7.54 | -5.63 | 134.63 | 0.21 | -51.16 | -82.64 | 0.16 | 23.08 | -86.32 | 0.31 | 10.71 | 3.33 | 0.02 | 0.0 | 0.0 | 330.61 | -48.12 | 145.08 |
| 22Q4 (13) | 2.74 | 142.75 | 983.87 | -0.44 | 32.31 | 0 | -1.48 | -116.16 | -138.71 | 0 | 0 | 0 | 2.3 | 132.58 | 841.94 | 0.45 | -43.04 | 309.09 | 0 | 0 | 0 | 7.99 | -29.08 | 363.59 | 0.43 | -23.21 | -23.21 | 0.13 | -86.17 | -69.77 | 0.28 | 0.0 | -3.45 | 0.02 | 0.0 | 0.0 | 637.21 | 223.27 | 1621.08 |
| 22Q3 (12) | -6.41 | -842.65 | -298.14 | -0.65 | -12.07 | -282.35 | 9.16 | 4263.64 | 53.69 | 0 | 0 | 0 | -7.06 | -460.32 | -296.63 | 0.79 | 146.88 | 887.5 | 0 | 0 | 0 | 11.27 | 283.17 | 779.03 | 0.56 | -69.4 | -20.0 | 0.94 | -43.71 | 67.86 | 0.28 | -3.45 | 0.0 | 0.02 | 0.0 | 0.0 | -516.94 | -1405.19 | -176.13 |
| 22Q2 (11) | -0.68 | -133.83 | -133.66 | -0.58 | -61.11 | -405.26 | -0.22 | -125.29 | 85.81 | 0 | 0 | 0 | -1.26 | -176.36 | -157.01 | 0.32 | 14.29 | 357.14 | 0 | 0 | 0 | 2.94 | -8.51 | 164.71 | 1.83 | 51.24 | 112.79 | 1.67 | 42.74 | 183.05 | 0.29 | -3.33 | 7.41 | 0.02 | 0.0 | 0.0 | -34.34 | -125.46 | -114.96 |
| 22Q1 (10) | 2.01 | 748.39 | 1727.27 | -0.36 | 0 | -228.57 | 0.87 | 240.32 | 40.32 | 0 | 0 | 0 | 1.65 | 632.26 | 323.08 | 0.28 | 154.55 | 100.0 | 0 | 0 | 0 | 3.21 | 86.45 | 49.94 | 1.21 | 116.07 | 19.8 | 1.17 | 172.09 | 36.05 | 0.3 | 3.45 | 11.11 | 0.02 | 0.0 | 0.0 | 134.90 | 422.02 | 1310.31 |
| 21Q4 (9) | -0.31 | 80.75 | -138.27 | 0 | 100.0 | 100.0 | -0.62 | -110.4 | 45.13 | 0 | 0 | 0 | -0.31 | 82.58 | -156.36 | 0.11 | 37.5 | 120.0 | 0 | 0 | 100.0 | 1.72 | 34.48 | 110.69 | 0.56 | -20.0 | -39.13 | 0.43 | -23.21 | -35.82 | 0.29 | 3.57 | 0.0 | 0.02 | 0.0 | -33.33 | -41.89 | 77.62 | -151.2 |
| 21Q3 (8) | -1.61 | -179.7 | -182.46 | -0.17 | -189.47 | -30.77 | 5.96 | 484.52 | 694.67 | 0 | 0 | 0 | -1.78 | -180.54 | -154.29 | 0.08 | 14.29 | -72.41 | 0 | 0 | 100.0 | 1.28 | 15.38 | -75.73 | 0.7 | -18.6 | -11.39 | 0.56 | -5.08 | 5.66 | 0.28 | 3.7 | 16.67 | 0.02 | 0.0 | 0.0 | -187.21 | -181.56 | -159.47 |
| 21Q2 (7) | 2.02 | 1736.36 | 512.12 | 0.19 | -32.14 | 72.73 | -1.55 | -350.0 | -146.03 | 0 | 0 | 0 | 2.21 | 466.67 | 402.27 | 0.07 | -50.0 | -30.0 | 0 | 0 | 0 | 1.11 | -48.17 | -38.11 | 0.86 | -14.85 | 34.38 | 0.59 | -31.4 | 1.72 | 0.27 | 0.0 | 12.5 | 0.02 | 0.0 | 0.0 | 229.55 | 2299.79 | 484.3 |
| 21Q1 (6) | 0.11 | -86.42 | 111.58 | 0.28 | 207.69 | 177.78 | 0.62 | 154.87 | -19.48 | 0 | 0 | 0 | 0.39 | -29.09 | 129.77 | 0.14 | 180.0 | -46.15 | 0 | 100.0 | 0 | 2.14 | 161.99 | -73.28 | 1.01 | 9.78 | 580.95 | 0.86 | 28.36 | 605.88 | 0.27 | -6.9 | 8.0 | 0.02 | -33.33 | 0.0 | 9.57 | -88.31 | 101.01 |
| 20Q4 (5) | 0.81 | 242.11 | -47.74 | -0.26 | -100.0 | 18.75 | -1.13 | -250.67 | -88.33 | 0 | 0 | 0 | 0.55 | 178.57 | -55.28 | 0.05 | -82.76 | -85.29 | -0.26 | -333.33 | 0 | 0.82 | -84.51 | -91.89 | 0.92 | 16.46 | 246.03 | 0.67 | 26.42 | 204.69 | 0.29 | 20.83 | 11.54 | 0.03 | 50.0 | 50.0 | 81.82 | 213.4 | 0 |
| 20Q3 (4) | -0.57 | -272.73 | 0.0 | -0.13 | -218.18 | 0.0 | 0.75 | 219.05 | 0.0 | 0 | 0 | 0.0 | -0.7 | -259.09 | 0.0 | 0.29 | 190.0 | 0.0 | -0.06 | 0 | 0.0 | 5.28 | 194.23 | 0.0 | 0.79 | 23.44 | 0.0 | 0.53 | -8.62 | 0.0 | 0.24 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -72.15 | -283.66 | 0.0 |
| 20Q2 (3) | 0.33 | 134.74 | 0.0 | 0.11 | 130.56 | 0.0 | -0.63 | -181.82 | 0.0 | 0 | 0 | 0.0 | 0.44 | 133.59 | 0.0 | 0.1 | -61.54 | 0.0 | 0 | 0 | 0.0 | 1.80 | -77.63 | 0.0 | 0.64 | 404.76 | 0.0 | 0.58 | 441.18 | 0.0 | 0.24 | -4.0 | 0.0 | 0.02 | 0.0 | 0.0 | 39.29 | 104.14 | 0.0 |
| 20Q1 (2) | -0.95 | -161.29 | 0.0 | -0.36 | -12.5 | 0.0 | 0.77 | 228.33 | 0.0 | 0 | 0 | 0.0 | -1.31 | -206.5 | 0.0 | 0.26 | -23.53 | 0.0 | 0 | 0 | 0.0 | 8.02 | -20.46 | 0.0 | -0.21 | 66.67 | 0.0 | -0.17 | 73.44 | 0.0 | 0.25 | -3.85 | 0.0 | 0.02 | 0.0 | 0.0 | -950.00 | 0 | 0.0 |
| 19Q4 (1) | 1.55 | 0.0 | 0.0 | -0.32 | 0.0 | 0.0 | -0.6 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.23 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 10.09 | 0.0 | 0.0 | -0.63 | 0.0 | 0.0 | -0.64 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
