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) | 4.64 | 3214.29 | -0.74 | 0 | 0.18 | -96.77 | -0.04 | 0 | 3.9 | 0 | 0.79 | -88.68 | 0 | 0 | 2.95 | -88.55 | -0.61 | 0 | -2.27 | 0 | 1.5 | 10.29 | 0.01 | -88.89 | 0.00 | 0 |
| 2022 (9) | 0.14 | 27.27 | -7.05 | 0 | 5.57 | 695.71 | 0.05 | -16.67 | -6.91 | 0 | 6.98 | 395.04 | 0 | 0 | 25.72 | 306.02 | 0.91 | -38.93 | 0.3 | -84.38 | 1.36 | 22.52 | 0.09 | -52.63 | 8.00 | 134.18 |
| 2021 (8) | 0.11 | -97.07 | -3.13 | 0 | 0.7 | 0 | 0.06 | 0 | -3.02 | 0 | 1.41 | 340.62 | 0 | 0 | 6.33 | 227.99 | 1.49 | -14.37 | 1.92 | -7.25 | 1.11 | -0.89 | 0.19 | 0.0 | 3.42 | -96.93 |
| 2020 (7) | 3.76 | 45.74 | -0.03 | 0 | -1.33 | 0 | -0.02 | 0 | 3.73 | 99.47 | 0.32 | -75.0 | 0 | 0 | 1.93 | -74.76 | 1.74 | 1640.0 | 2.07 | 305.88 | 1.12 | -0.88 | 0.19 | 0.0 | 111.24 | -21.1 |
| 2019 (6) | 2.58 | 473.33 | -0.71 | 0 | -0.02 | 0 | -0.2 | 0 | 1.87 | 0 | 1.28 | 36.17 | 0 | 0 | 7.65 | 105.11 | 0.1 | -96.44 | 0.51 | -85.0 | 1.13 | 169.05 | 0.19 | 0.0 | 140.98 | 1156.32 |
| 2018 (5) | 0.45 | -84.64 | -0.87 | 0 | -1.71 | 0 | 0.03 | 0 | -0.42 | 0 | 0.94 | -82.97 | 0 | 0 | 3.73 | -84.71 | 2.81 | -12.19 | 3.4 | -10.05 | 0.42 | 10.53 | 0.19 | 0.0 | 11.22 | -83.34 |
| 2017 (4) | 2.93 | -40.08 | -4.88 | 0 | 4.82 | 0 | -1.23 | 0 | -1.95 | 0 | 5.52 | 1315.38 | 0 | 0 | 24.40 | 1238.42 | 3.2 | 29.03 | 3.78 | 14.2 | 0.38 | -9.52 | 0.19 | 0.0 | 67.36 | -46.0 |
| 2016 (3) | 4.89 | 18.4 | -0.58 | 0 | -3.29 | 0 | -0.48 | 0 | 4.31 | 15.24 | 0.39 | -26.42 | 0 | 0 | 1.82 | -43.24 | 2.48 | 86.47 | 3.31 | 173.55 | 0.42 | -73.91 | 0.19 | -62.0 | 124.74 | 0.28 |
| 2015 (2) | 4.13 | 358.89 | -0.39 | 0 | -1.09 | 0 | 0.75 | 0 | 3.74 | 356.1 | 0.53 | 657.14 | -0.16 | 0 | 3.21 | 310.69 | 1.33 | 0 | 1.21 | 0 | 1.61 | -50.0 | 0.5 | 72.41 | 124.40 | -30.89 |
| 2014 (1) | 0.9 | -51.61 | -0.08 | 0 | -0.66 | 0 | -0.83 | 0 | 0.82 | -55.91 | 0.07 | 0.0 | -0.07 | 0 | 0.78 | -25.59 | -2.84 | 0 | -3.01 | 0 | 3.22 | -7.74 | 0.29 | -23.68 | 180.00 | 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) | -1.48 | -214.73 | -287.34 | 0.18 | 103.56 | -57.14 | 2.0 | -46.38 | 106.19 | 0.36 | 185.71 | 460.0 | -1.3 | 65.43 | -207.44 | 5.1 | 367.89 | 0 | 0 | 0 | 0 | 85.57 | 370.25 | 0 | 0.23 | 309.09 | 204.55 | 0.28 | 47.37 | 115.82 | 0.43 | 4.88 | 13.16 | 0.01 | 0.0 | 0 | -205.56 | -197.2 | 0 |
| 24Q2 (19) | 1.29 | 61.25 | -5.84 | -5.05 | -227.92 | -1842.31 | 3.73 | 382.58 | -28.41 | -0.42 | -191.3 | -625.0 | -3.76 | -408.11 | -438.74 | 1.09 | 419.05 | 153.49 | 0 | 0 | 0 | 18.20 | 380.92 | 176.76 | -0.11 | -257.14 | 47.62 | 0.19 | 0 | 182.61 | 0.41 | 0.0 | 10.81 | 0.01 | 0 | 0 | 211.48 | 8.38 | -78.39 |
| 24Q1 (18) | 0.8 | -42.03 | -27.93 | -1.54 | -180.0 | -340.0 | -1.32 | 64.32 | 42.86 | 0.46 | 1433.33 | 866.67 | -0.74 | -189.16 | -197.37 | 0.21 | 23.53 | 5.0 | 0 | 0 | 0 | 3.78 | 57.58 | 23.16 | 0.07 | 123.33 | -41.67 | 0 | 100.0 | -100.0 | 0.41 | 5.13 | 13.89 | 0 | -100.0 | 0 | 195.12 | -95.76 | -19.14 |
| 23Q4 (17) | 1.38 | 74.68 | 23.21 | -0.55 | -230.95 | -323.08 | -3.7 | -481.44 | -94.74 | 0.03 | 130.0 | 120.0 | 0.83 | -31.4 | -16.16 | 0.17 | 0 | -43.33 | 0 | 0 | 0 | 2.40 | 0 | -38.45 | -0.3 | -36.36 | -165.22 | -0.37 | 79.1 | -305.56 | 0.39 | 2.63 | 11.43 | 0.01 | 0 | 0 | 4600.00 | 0 | 2076.79 |
| 23Q3 (16) | 0.79 | -42.34 | -2.47 | 0.42 | 261.54 | -26.32 | 0.97 | -81.38 | 131.09 | -0.1 | -225.0 | -350.0 | 1.21 | 9.01 | -12.32 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.22 | -4.76 | -215.79 | -1.77 | -669.57 | -2066.67 | 0.38 | 2.7 | 2.7 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q2 (15) | 1.37 | 23.42 | 190.73 | -0.26 | 25.71 | -44.44 | 5.21 | 325.54 | 768.33 | 0.08 | 233.33 | -55.56 | 1.11 | 46.05 | 165.68 | 0.43 | 115.0 | 38.71 | 0 | 0 | 0 | 6.57 | 114.01 | 66.07 | -0.21 | -275.0 | -145.65 | -0.23 | -330.0 | -169.7 | 0.37 | 2.78 | 2.78 | 0 | 0 | -100.0 | 978.57 | 305.53 | 573.08 |
| 23Q1 (14) | 1.11 | -0.89 | 496.43 | -0.35 | -169.23 | 95.21 | -2.31 | -21.58 | -123.12 | -0.06 | 60.0 | -200.0 | 0.76 | -23.23 | 110.01 | 0.2 | -33.33 | -96.72 | 0 | 0 | 0 | 3.07 | -21.25 | -98.19 | 0.12 | -73.91 | 163.16 | 0.1 | -44.44 | 132.26 | 0.36 | 2.86 | 28.57 | 0 | 0 | -100.0 | 241.30 | 14.19 | 117.24 |
| 22Q4 (13) | 1.12 | 38.27 | 228.74 | -0.13 | -122.81 | 91.28 | -1.9 | 39.1 | -261.02 | -0.15 | -475.0 | -400.0 | 0.99 | -28.26 | 141.95 | 0.3 | 7.14 | -77.94 | 0 | 0 | 0 | 3.90 | 12.02 | -83.68 | 0.46 | 142.11 | 820.0 | 0.18 | 100.0 | -25.0 | 0.35 | -5.41 | 25.0 | 0 | 0 | -100.0 | 211.32 | 20.01 | 238.45 |
| 22Q3 (12) | 0.81 | 153.64 | 800.0 | 0.57 | 416.67 | 812.5 | -3.12 | -620.0 | -763.83 | 0.04 | -77.78 | 0 | 1.38 | 181.66 | 13700.0 | 0.28 | -9.68 | 2700.0 | 0 | 0 | 0 | 3.48 | -12.04 | 1954.73 | 0.19 | -58.7 | -53.66 | 0.09 | -72.73 | -79.07 | 0.37 | 2.78 | 32.14 | 0 | -100.0 | -100.0 | 176.09 | 185.13 | 1386.96 |
| 22Q2 (11) | -1.51 | -439.29 | -332.31 | -0.18 | 97.54 | 65.38 | 0.6 | -93.99 | 136.81 | 0.18 | 1000.0 | 0 | -1.69 | 77.73 | -1400.0 | 0.31 | -94.91 | 933.33 | 0 | 0 | 0 | 3.96 | -97.67 | 664.11 | 0.46 | 342.11 | -19.3 | 0.33 | 206.45 | -43.1 | 0.36 | 28.57 | 28.57 | 0.04 | -20.0 | -20.0 | -206.85 | 85.23 | -389.59 |
| 22Q1 (10) | -0.28 | 67.82 | -212.0 | -7.31 | -390.6 | -602.88 | 9.99 | 746.61 | 1369.12 | -0.02 | -140.0 | -300.0 | -7.59 | -221.61 | -860.76 | 6.09 | 347.79 | 60800.0 | 0 | 0 | 0 | 170.11 | 611.72 | 82744.41 | -0.19 | -480.0 | -141.3 | -0.31 | -229.17 | -146.27 | 0.28 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -1400.00 | -817.24 | -5700.0 |
| 21Q4 (9) | -0.87 | -1066.67 | -136.1 | -1.49 | -1762.5 | -520.83 | 1.18 | 151.06 | 175.64 | 0.05 | 0 | 400.0 | -2.36 | -23700.0 | -208.76 | 1.36 | 13500.0 | 871.43 | 0 | 0 | 0 | 23.90 | 14001.93 | 700.7 | 0.05 | -87.8 | -89.36 | 0.24 | -44.19 | -52.94 | 0.28 | 0.0 | 3.7 | 0.05 | 0.0 | 0.0 | -152.63 | -1388.89 | -152.57 |
| 21Q3 (8) | 0.09 | -86.15 | 142.86 | -0.08 | 84.62 | 42.86 | 0.47 | 128.83 | -86.18 | 0 | 0 | -100.0 | 0.01 | -92.31 | 102.86 | 0.01 | -66.67 | -93.75 | 0 | 0 | 0 | 0.17 | -67.29 | -94.93 | 0.41 | -28.07 | -44.59 | 0.43 | -25.86 | -46.91 | 0.28 | 0.0 | 3.7 | 0.05 | 0.0 | 0.0 | 11.84 | -83.42 | 163.72 |
| 21Q2 (7) | 0.65 | 160.0 | -58.06 | -0.52 | 50.0 | -273.33 | -1.63 | -339.71 | 42.4 | 0 | -100.0 | 100.0 | 0.13 | 116.46 | -92.97 | 0.03 | 200.0 | 200.0 | 0 | 0 | 0 | 0.52 | 152.33 | 126.94 | 0.57 | 23.91 | -8.06 | 0.58 | -13.43 | -17.14 | 0.28 | 0.0 | 3.7 | 0.05 | 0.0 | 0.0 | 71.43 | 185.71 | -53.0 |
| 21Q1 (6) | 0.25 | -89.63 | 2400.0 | -1.04 | -333.33 | -2180.0 | 0.68 | 143.59 | 300.0 | 0.01 | 0.0 | -50.0 | -0.79 | -136.41 | -1416.67 | 0.01 | -92.86 | 0.0 | 0 | 0 | 0 | 0.21 | -93.12 | -44.35 | 0.46 | -2.13 | 611.11 | 0.67 | 31.37 | 1240.0 | 0.28 | 3.7 | -6.67 | 0.05 | 0.0 | 0.0 | 25.00 | -91.39 | 900.0 |
| 20Q4 (5) | 2.41 | 1247.62 | 201.25 | -0.24 | -71.43 | 47.83 | -1.56 | -145.88 | -321.62 | 0.01 | -80.0 | 104.35 | 2.17 | 720.0 | 538.24 | 0.14 | -12.5 | 16.67 | 0 | 0 | 0 | 2.99 | -10.63 | -9.45 | 0.47 | -36.49 | 1275.0 | 0.51 | -37.04 | 296.15 | 0.27 | 0.0 | -10.0 | 0.05 | 0.0 | 0.0 | 290.36 | 1662.42 | -67.33 |
| 20Q3 (4) | -0.21 | -113.55 | 0.0 | -0.14 | -146.67 | 0.0 | 3.4 | 220.14 | 0.0 | 0.05 | 150.0 | 0.0 | -0.35 | -118.92 | 0.0 | 0.16 | 1500.0 | 0.0 | 0 | 0 | 0.0 | 3.34 | 1363.05 | 0.0 | 0.74 | 19.35 | 0.0 | 0.81 | 15.71 | 0.0 | 0.27 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -18.58 | -112.23 | 0.0 |
| 20Q2 (3) | 1.55 | 15400.0 | 0.0 | 0.3 | 500.0 | 0.0 | -2.83 | -732.35 | 0.0 | -0.1 | -600.0 | 0.0 | 1.85 | 2983.33 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.23 | -38.13 | 0.0 | 0.62 | 788.89 | 0.0 | 0.7 | 1300.0 | 0.0 | 0.27 | -10.0 | 0.0 | 0.05 | 0.0 | 0.0 | 151.96 | 5978.43 | 0.0 |
| 20Q1 (2) | 0.01 | -98.75 | 0.0 | 0.05 | 110.87 | 0.0 | -0.34 | 8.11 | 0.0 | 0.02 | 108.7 | 0.0 | 0.06 | -82.35 | 0.0 | 0.01 | -91.67 | 0.0 | 0 | 0 | 0.0 | 0.37 | -88.81 | 0.0 | -0.09 | -125.0 | 0.0 | 0.05 | 119.23 | 0.0 | 0.3 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 2.50 | -99.72 | 0.0 |
| 19Q4 (1) | 0.8 | 0.0 | 0.0 | -0.46 | 0.0 | 0.0 | -0.37 | 0.0 | 0.0 | -0.23 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.30 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.26 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 888.89 | 0.0 | 0.0 |
