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) | 9.71 | 39.31 | -2.52 | 0 | -7.88 | 0 | 0.12 | -55.56 | 7.19 | 96.99 | 2.03 | -0.98 | 0.31 | 0 | 2.25 | 14.05 | 1.09 | -66.25 | 2.36 | -61.56 | 3.91 | 1.56 | 0.46 | 666.67 | 144.28 | 108.04 |
| 2022 (9) | 6.97 | 72.95 | -3.32 | 0 | -1.14 | 0 | 0.27 | 0 | 3.65 | 131.01 | 2.05 | -30.27 | -1.41 | 0 | 1.97 | -31.24 | 3.23 | 154.33 | 6.14 | 560.22 | 3.85 | -10.47 | 0.06 | -14.29 | 69.35 | -8.79 |
| 2021 (8) | 4.03 | 179.86 | -2.45 | 0 | -1.16 | 0 | -0.23 | 0 | 1.58 | 0 | 2.94 | 21.49 | -0.94 | 0 | 2.86 | -15.31 | 1.27 | 0 | 0.93 | 0 | 4.3 | -23.21 | 0.07 | 0.0 | 76.04 | 0 |
| 2020 (7) | 1.44 | -55.83 | -2.72 | 0 | 5.57 | 0 | 0.3 | 0 | -1.28 | 0 | 2.42 | -28.82 | 0.95 | 0 | 3.38 | -12.36 | -7.75 | 0 | -10.9 | 0 | 5.6 | -32.77 | 0.07 | -12.5 | 0.00 | 0 |
| 2019 (6) | 3.26 | 0 | 8.62 | 0 | -16.24 | 0 | -0.67 | 0 | 11.88 | 0 | 3.4 | -4.49 | -4.11 | 0 | 3.86 | 7.13 | -3.5 | 0 | -2.01 | 0 | 8.33 | -4.47 | 0.08 | -27.27 | 50.94 | 0 |
| 2018 (5) | -0.57 | 0 | -5.25 | 0 | -7.64 | 0 | -0.29 | 0 | -5.82 | 0 | 3.56 | -91.0 | -1.97 | 0 | 3.60 | -88.66 | 0.01 | -99.9 | -1.33 | 0 | 8.72 | -3.11 | 0.11 | -26.67 | -7.60 | 0 |
| 2017 (4) | 17.95 | -10.87 | -39.29 | 0 | 21.02 | 0 | -0.61 | 0 | -21.34 | 0 | 39.55 | 279.56 | 0.18 | -50.0 | 31.74 | 255.86 | 9.56 | 63.7 | 6.06 | -4.11 | 9.0 | -14.77 | 0.15 | 0.0 | 118.01 | -0.21 |
| 2016 (3) | 20.14 | 49.07 | -9.67 | 0 | -12.61 | 0 | 0.17 | -45.16 | 10.47 | 0 | 10.42 | 334.17 | 0.36 | 0 | 8.92 | 302.77 | 5.84 | 241.52 | 6.32 | 41.39 | 10.56 | 27.08 | 0.15 | 7.14 | 118.26 | 13.1 |
| 2015 (2) | 13.51 | -23.02 | -14.27 | 0 | 12.73 | 0 | 0.31 | 416.67 | -0.76 | 0 | 2.4 | 135.29 | -11.69 | 0 | 2.21 | 187.74 | 1.71 | 0 | 4.47 | 413.79 | 8.31 | -5.57 | 0.14 | -12.5 | 104.57 | -41.43 |
| 2014 (1) | 17.55 | 143.41 | -2.83 | 0 | -9.22 | 0 | 0.06 | -50.0 | 14.72 | 6.67 | 1.02 | -67.72 | -1.99 | 0 | 0.77 | -72.13 | -1.59 | 0 | 0.87 | 0 | 8.8 | 1.73 | 0.16 | 6.67 | 178.54 | -31.16 |
| 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) | 1.0 | 258.73 | -55.56 | -0.35 | 43.55 | 67.89 | -0.68 | 1.45 | 58.02 | -0.33 | -265.0 | 26.67 | 0.65 | 152.0 | -43.97 | 0.56 | 21.74 | -26.32 | -0.01 | -105.0 | 0.0 | 2.28 | -5.72 | -35.3 | 0.07 | 104.83 | 800.0 | 0.11 | 116.92 | -91.34 | 0.94 | 1.08 | -6.0 | 0.14 | 0.0 | 0.0 | 84.03 | 156.02 | -9.99 |
| 24Q2 (19) | -0.63 | -6200.0 | -127.51 | -0.62 | 33.33 | 41.51 | -0.69 | -1.47 | 75.18 | 0.2 | 171.43 | -62.26 | -1.25 | -32.98 | -201.63 | 0.46 | 100.0 | -8.0 | 0.2 | 433.33 | 1100.0 | 2.41 | 109.44 | 13.43 | -1.45 | -126.56 | -637.04 | -0.65 | -198.48 | -200.0 | 0.93 | 2.2 | -4.12 | 0.14 | 0.0 | 0.0 | -150.00 | -25550.0 | -215.28 |
| 24Q1 (18) | -0.01 | -100.48 | -100.32 | -0.93 | -63.16 | -542.86 | -0.68 | 0.0 | 75.8 | -0.28 | -411.11 | -366.67 | -0.94 | -162.67 | -128.4 | 0.23 | -66.18 | 187.5 | -0.06 | -250.0 | -119.35 | 1.15 | -63.06 | 238.78 | -0.64 | -228.0 | -300.0 | 0.66 | 700.0 | 20.0 | 0.91 | -9.0 | -3.19 | 0.14 | 0.0 | 250.0 | -0.58 | -100.29 | -100.29 |
| 23Q4 (17) | 2.07 | -8.0 | -25.81 | -0.57 | 47.71 | -416.67 | -0.68 | 58.02 | -142.86 | 0.09 | 120.0 | 1000.0 | 1.5 | 29.31 | -49.49 | 0.68 | -10.53 | 183.33 | 0.04 | 500.0 | -80.0 | 3.12 | -11.31 | 244.16 | 0.5 | 5100.0 | -41.18 | -0.11 | -108.66 | -139.29 | 1.0 | 0.0 | 11.11 | 0.14 | 0.0 | 1300.0 | 200.97 | 115.26 | -14.28 |
| 23Q3 (16) | 2.25 | -1.75 | -56.31 | -1.09 | -2.83 | -1457.14 | -1.62 | 41.73 | -458.62 | -0.45 | -184.91 | -446.15 | 1.16 | -5.69 | -77.17 | 0.76 | 52.0 | 94.87 | -0.01 | 50.0 | 80.0 | 3.52 | 65.29 | 131.84 | -0.01 | -103.7 | -100.96 | 1.27 | 95.38 | -52.43 | 1.0 | 3.09 | 4.17 | 0.14 | 0.0 | 600.0 | 93.36 | -28.25 | -33.83 |
| 23Q2 (15) | 2.29 | -26.13 | 25.14 | -1.06 | -604.76 | 70.72 | -2.78 | 1.07 | -826.67 | 0.53 | 983.33 | 630.0 | 1.23 | -62.84 | 168.72 | 0.5 | 525.0 | -59.02 | -0.02 | -106.45 | 97.96 | 2.13 | 525.53 | -54.59 | 0.27 | -15.62 | -51.79 | 0.65 | 18.18 | -52.9 | 0.97 | 3.19 | -2.02 | 0.14 | 250.0 | 600.0 | 130.11 | -35.78 | 69.93 |
| 23Q1 (14) | 3.1 | 11.11 | 211.11 | 0.21 | 16.67 | 16.67 | -2.81 | -903.57 | -940.74 | -0.06 | -500.0 | -125.0 | 3.31 | 11.45 | 226.82 | 0.08 | -66.67 | -61.9 | 0.31 | 55.0 | 153.45 | 0.34 | -62.47 | -58.03 | 0.32 | -62.35 | -58.44 | 0.55 | 96.43 | -69.61 | 0.94 | 4.44 | -6.93 | 0.04 | 300.0 | 100.0 | 202.61 | -13.58 | 306.25 |
| 22Q4 (13) | 2.79 | -45.83 | 41.62 | 0.18 | 357.14 | 116.51 | -0.28 | 3.45 | 0.0 | -0.01 | -107.69 | -107.69 | 2.97 | -41.54 | 237.5 | 0.24 | -38.46 | -40.0 | 0.2 | 500.0 | 128.99 | 0.91 | -40.25 | -39.0 | 0.85 | -18.27 | -6.59 | 0.28 | -89.51 | -80.56 | 0.9 | -6.25 | -11.76 | 0.01 | -50.0 | -50.0 | 234.45 | 66.17 | 195.15 |
| 22Q3 (12) | 5.15 | 181.42 | 273.19 | -0.07 | 98.07 | 95.91 | -0.29 | 3.33 | 3.33 | 0.13 | 230.0 | 130.95 | 5.08 | 383.8 | 1639.39 | 0.39 | -68.03 | -32.76 | -0.05 | 94.9 | -150.0 | 1.52 | -67.62 | -29.49 | 1.04 | 85.71 | 36.84 | 2.67 | 93.48 | 120.66 | 0.96 | -3.03 | -6.8 | 0.02 | 0.0 | 0.0 | 141.10 | 84.27 | 131.07 |
| 22Q2 (11) | 1.83 | 165.59 | 832.0 | -3.62 | -2111.11 | -502.22 | -0.3 | -11.11 | 23.08 | -0.1 | -141.67 | 65.52 | -1.79 | 31.42 | -375.38 | 1.22 | 480.95 | -19.74 | -0.98 | -68.97 | -1300.0 | 4.69 | 478.05 | -17.21 | 0.56 | -27.27 | 3.7 | 1.38 | -23.76 | 1633.33 | 0.99 | -1.98 | -11.61 | 0.02 | 0.0 | 0.0 | 76.57 | 177.94 | 421.59 |
| 22Q1 (10) | -2.79 | -241.62 | -400.0 | 0.18 | 116.51 | 132.73 | -0.27 | 3.57 | -50.0 | 0.24 | 84.62 | -31.43 | -2.61 | -396.59 | -786.84 | 0.21 | -47.5 | -52.27 | -0.58 | 15.94 | -241.18 | 0.81 | -45.45 | -59.57 | 0.77 | -15.38 | 181.91 | 1.81 | 25.69 | 211.04 | 1.01 | -0.98 | -10.62 | 0.02 | 0.0 | 0.0 | -98.24 | -223.67 | 0 |
| 21Q4 (9) | 1.97 | 42.75 | -49.23 | -1.09 | 36.26 | -281.67 | -0.28 | 6.67 | -106.03 | 0.13 | 130.95 | 111.3 | 0.88 | 366.67 | -80.36 | 0.4 | -31.03 | 2.56 | -0.69 | -3350.0 | -137.91 | 1.49 | -30.93 | -22.47 | 0.91 | 19.74 | 152.0 | 1.44 | 19.01 | 132.29 | 1.02 | -0.97 | -25.0 | 0.02 | 0.0 | 0.0 | 79.44 | 30.09 | 0 |
| 21Q3 (8) | 1.38 | 652.0 | 0.0 | -1.71 | -290.0 | -31.54 | -0.3 | 23.08 | 18.92 | -0.42 | -44.83 | -151.85 | -0.33 | -150.77 | -512.5 | 0.58 | -61.84 | -36.96 | -0.02 | 71.43 | -128.57 | 2.15 | -61.98 | -58.26 | 0.76 | 40.74 | 129.12 | 1.21 | 1444.44 | 139.67 | 1.03 | -8.04 | -25.36 | 0.02 | 0.0 | 0.0 | 61.06 | 356.46 | 0 |
| 21Q2 (7) | -0.25 | -126.88 | 93.37 | 0.9 | 263.64 | 255.17 | -0.39 | -116.67 | -123.49 | -0.29 | -182.86 | -160.42 | 0.65 | 71.05 | 114.94 | 1.52 | 245.45 | 406.67 | -0.07 | 58.82 | 75.86 | 5.66 | 182.31 | 235.95 | 0.54 | 157.45 | 145.38 | -0.09 | 94.48 | 94.08 | 1.12 | -0.88 | -22.22 | 0.02 | 0.0 | 0.0 | -23.81 | 0 | 0 |
| 21Q1 (6) | 0.93 | -76.03 | 1960.0 | -0.55 | -191.67 | 61.81 | -0.18 | -103.88 | 50.0 | 0.35 | 130.43 | 118.75 | 0.38 | -91.52 | 125.5 | 0.44 | 12.82 | -45.68 | -0.17 | -109.34 | 73.44 | 2.00 | 4.6 | -61.42 | -0.94 | 46.29 | 57.27 | -1.63 | 63.45 | 13.3 | 1.13 | -16.91 | -20.98 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q4 (5) | 3.88 | 181.16 | 226.05 | 0.6 | 146.15 | 140.54 | 4.64 | 1354.05 | 289.39 | -1.15 | -241.98 | -155.56 | 4.48 | 5500.0 | 1644.83 | 0.39 | -57.61 | -64.55 | 1.82 | 2500.0 | 591.89 | 1.92 | -62.82 | -63.24 | -1.75 | 32.95 | 17.84 | -4.46 | -46.23 | 51.63 | 1.36 | -1.45 | -34.62 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q3 (4) | 1.38 | 136.6 | 0.0 | -1.3 | -124.14 | 0.0 | -0.37 | -122.29 | 0.0 | 0.81 | 68.75 | 0.0 | 0.08 | 101.84 | 0.0 | 0.92 | 206.67 | 0.0 | 0.07 | 124.14 | 0.0 | 5.15 | 205.98 | 0.0 | -2.61 | -119.33 | 0.0 | -3.05 | -100.66 | 0.0 | 1.38 | -4.17 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -3.77 | -7440.0 | 0.0 | -0.58 | 59.72 | 0.0 | 1.66 | 561.11 | 0.0 | 0.48 | 200.0 | 0.0 | -4.35 | -191.95 | 0.0 | 0.3 | -62.96 | 0.0 | -0.29 | 54.69 | 0.0 | 1.68 | -67.58 | 0.0 | -1.19 | 45.91 | 0.0 | -1.52 | 19.15 | 0.0 | 1.44 | 0.7 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.05 | -104.2 | 0.0 | -1.44 | 2.7 | 0.0 | -0.36 | 85.31 | 0.0 | 0.16 | 135.56 | 0.0 | -1.49 | -413.79 | 0.0 | 0.81 | -26.36 | 0.0 | -0.64 | -72.97 | 0.0 | 5.20 | -0.34 | 0.0 | -2.2 | -3.29 | 0.0 | -1.88 | 79.61 | 0.0 | 1.43 | -31.25 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | 1.19 | 0.0 | 0.0 | -1.48 | 0.0 | 0.0 | -2.45 | 0.0 | 0.0 | -0.45 | 0.0 | 0.0 | -0.29 | 0.0 | 0.0 | 1.1 | 0.0 | 0.0 | -0.37 | 0.0 | 0.0 | 5.21 | 0.0 | 0.0 | -2.13 | 0.0 | 0.0 | -9.22 | 0.0 | 0.0 | 2.08 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
