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) | 13.02 | 204.21 | 2.69 | -43.84 | -13.39 | 0 | 0.06 | 0 | 15.71 | 73.21 | 0.53 | -36.9 | -0.04 | 0 | 0.92 | -13.37 | 2.22 | -45.85 | 1.79 | -80.16 | 1.78 | -3.26 | 0.32 | -11.11 | 334.70 | 777.43 |
| 2022 (9) | 4.28 | 0 | 4.79 | 0 | -2.0 | 0 | -0.07 | 0 | 9.07 | 0 | 0.84 | 18.31 | -0.16 | 0 | 1.06 | 1.33 | 4.1 | 132.95 | 9.02 | 535.21 | 1.84 | -14.81 | 0.36 | -12.2 | 38.15 | 0 |
| 2021 (8) | -5.6 | 0 | -0.67 | 0 | 5.22 | 0 | -0.1 | 0 | -6.27 | 0 | 0.71 | 42.0 | -0.02 | 0 | 1.05 | 40.35 | 1.76 | -15.79 | 1.42 | -5.33 | 2.16 | -6.09 | 0.41 | 5.13 | -140.35 | 0 |
| 2020 (7) | 9.27 | 121.24 | -1.31 | 0 | -6.94 | 0 | 0 | 0 | 7.96 | 256.95 | 0.5 | -62.69 | -0.06 | 0 | 0.75 | -59.84 | 2.09 | -31.25 | 1.5 | -33.92 | 2.3 | 4.07 | 0.39 | 5.41 | 221.24 | 156.09 |
| 2019 (6) | 4.19 | 0 | -1.96 | 0 | 0.35 | -91.23 | -0.15 | 0 | 2.23 | 0 | 1.34 | -40.44 | -0.1 | 0 | 1.86 | -45.19 | 3.04 | 484.62 | 2.27 | 33.53 | 2.21 | 190.79 | 0.37 | 60.87 | 86.39 | 0 |
| 2018 (5) | -1.31 | 0 | -2.73 | 0 | 3.99 | 0 | 0.19 | 46.15 | -4.04 | 0 | 2.25 | 389.13 | -0.09 | 0 | 3.39 | 368.94 | 0.52 | -61.48 | 1.7 | 22.3 | 0.76 | 0.0 | 0.23 | 4.55 | -48.70 | 0 |
| 2017 (4) | 1.69 | 0 | -0.89 | 0 | -0.39 | 0 | 0.13 | 0 | 0.8 | 0 | 0.46 | 15.0 | -0.04 | 0 | 0.72 | 10.34 | 1.35 | -58.46 | 1.39 | -38.5 | 0.76 | -7.32 | 0.22 | 4.76 | 71.31 | 0 |
| 2016 (3) | -1.43 | 0 | -0.69 | 0 | 2.75 | 0 | -0.16 | 0 | -2.12 | 0 | 0.4 | 17.65 | -0.08 | 0 | 0.66 | 6.13 | 3.25 | 24.52 | 2.26 | 15.31 | 0.82 | -1.2 | 0.21 | 10.53 | -43.47 | 0 |
| 2015 (2) | 2.03 | 290.38 | -0.83 | 0 | -2.42 | 0 | -0.19 | 0 | 1.2 | -65.12 | 0.34 | -54.05 | -0.08 | 0 | 0.62 | -55.07 | 2.61 | -14.14 | 1.96 | -59.75 | 0.83 | 3.75 | 0.19 | 18.75 | 68.12 | 663.74 |
| 2014 (1) | 0.52 | -82.25 | 2.92 | 0 | -0.86 | 0 | 0.37 | 640.0 | 3.44 | 0 | 0.74 | -94.54 | -0.08 | 0 | 1.37 | -95.77 | 3.04 | 83.13 | 4.87 | 175.14 | 0.8 | 8.11 | 0.16 | 23.08 | 8.92 | -91.96 |
| 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) | -1.14 | -48.05 | -134.34 | -0.61 | -128.11 | -205.0 | -0.38 | 9.52 | 81.55 | 0 | 0 | 0 | -1.75 | -225.0 | -156.09 | 0.64 | 326.67 | 433.33 | -0.01 | -200.0 | -125.0 | 4.26 | 230.02 | 397.45 | 0.07 | 107.69 | -88.14 | 0.25 | 127.27 | -70.59 | 0.42 | -4.55 | -6.67 | 0.08 | 0.0 | 0.0 | -152.00 | -24.36 | -163.18 |
| 24Q2 (19) | -0.77 | -149.68 | -157.89 | 2.17 | 1650.0 | -35.22 | -0.42 | 87.93 | 79.51 | 0 | 100.0 | 100.0 | 1.4 | -0.71 | -70.09 | 0.15 | 87.5 | -21.05 | 0.01 | 200.0 | 133.33 | 1.29 | 88.15 | -0.79 | -0.91 | 0.0 | -268.52 | 0.11 | 155.0 | -15.38 | 0.44 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | -122.22 | -125.23 | -159.73 |
| 24Q1 (18) | 1.55 | -71.14 | -48.33 | -0.14 | 51.72 | 12.5 | -3.48 | 33.71 | 13.86 | -0.44 | -728.57 | -4300.0 | 1.41 | -72.24 | -50.35 | 0.08 | -42.86 | 0.0 | -0.01 | -133.33 | 85.71 | 0.69 | -39.03 | 42.83 | -0.91 | -51.67 | -153.53 | -0.2 | 58.33 | -115.38 | 0.44 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 484.38 | -96.39 | 193.85 |
| 23Q4 (17) | 5.37 | 61.75 | 82.03 | -0.29 | -45.0 | -105.32 | -5.25 | -154.85 | -163.82 | 0.07 | 0 | 600.0 | 5.08 | 62.82 | -39.52 | 0.14 | 16.67 | -62.16 | 0.03 | -25.0 | -76.92 | 1.13 | 31.4 | -34.98 | -0.6 | -201.69 | -155.05 | -0.48 | -156.47 | -181.36 | 0.44 | -2.22 | 12.82 | 0.08 | 0.0 | 0.0 | 13425.00 | 5480.27 | 4723.9 |
| 23Q3 (16) | 3.32 | 149.62 | 111.46 | -0.2 | -105.97 | 78.26 | -2.06 | -0.49 | -27.95 | 0 | 100.0 | 100.0 | 3.12 | -33.33 | 380.0 | 0.12 | -36.84 | -61.29 | 0.04 | 233.33 | 0.0 | 0.86 | -34.18 | -42.88 | 0.59 | 9.26 | -40.4 | 0.85 | 553.85 | -86.94 | 0.45 | 2.27 | 4.65 | 0.08 | 0.0 | -11.11 | 240.58 | 17.58 | 977.25 |
| 23Q2 (15) | 1.33 | -55.67 | 9.92 | 3.35 | 2193.75 | 570.0 | -2.05 | 49.26 | -57.69 | -0.01 | 0.0 | -200.0 | 4.68 | 64.79 | 173.68 | 0.19 | 137.5 | 58.33 | -0.03 | 57.14 | 88.0 | 1.30 | 170.87 | 115.85 | 0.54 | -68.24 | -54.24 | 0.13 | -90.0 | -86.87 | 0.44 | 0.0 | -13.73 | 0.08 | 0.0 | -11.11 | 204.62 | 24.13 | 168.87 |
| 23Q1 (14) | 3.0 | 1.69 | 305.48 | -0.16 | -102.94 | 33.33 | -4.04 | -103.02 | -238.83 | -0.01 | -200.0 | -200.0 | 2.84 | -66.19 | 267.06 | 0.08 | -78.38 | 60.0 | -0.07 | -153.85 | 12.5 | 0.48 | -72.25 | 65.87 | 1.7 | 55.96 | 104.82 | 1.3 | 120.34 | 39.78 | 0.44 | 12.82 | -13.73 | 0.08 | 0.0 | -20.0 | 164.84 | -40.77 | 273.87 |
| 22Q4 (13) | 2.95 | 87.9 | 273.53 | 5.45 | 692.39 | 0 | -1.99 | -23.6 | -172.63 | 0.01 | 110.0 | 0.0 | 8.4 | 1192.31 | 594.12 | 0.37 | 19.35 | 208.33 | 0.13 | 225.0 | 0 | 1.73 | 15.44 | 203.71 | 1.09 | 10.1 | 19.78 | 0.59 | -90.94 | -30.59 | 0.39 | -9.3 | -25.0 | 0.08 | -11.11 | -20.0 | 278.30 | 1146.15 | 340.65 |
| 22Q3 (12) | 1.57 | 29.75 | 137.29 | -0.92 | -284.0 | -513.33 | -1.61 | -23.85 | -240.0 | -0.1 | -1100.0 | -900.0 | 0.65 | -61.99 | 114.91 | 0.31 | 158.33 | 106.67 | 0.04 | 116.0 | 0 | 1.50 | 148.71 | 81.96 | 0.99 | -16.1 | -8.33 | 6.51 | 557.58 | 724.05 | 0.43 | -15.69 | -20.37 | 0.09 | 0.0 | -10.0 | 22.33 | -70.65 | 107.59 |
| 22Q2 (11) | 1.21 | 182.88 | 101.67 | 0.5 | 308.33 | 242.86 | -1.3 | -144.67 | -225.0 | 0.01 | 0.0 | -50.0 | 1.71 | 200.59 | 584.0 | 0.12 | 140.0 | -57.14 | -0.25 | -212.5 | -2600.0 | 0.60 | 108.14 | -67.14 | 1.18 | 42.17 | 686.67 | 0.99 | 6.45 | 725.0 | 0.51 | 0.0 | -5.56 | 0.09 | -10.0 | -18.18 | 76.10 | 180.27 | -2.34 |
| 22Q1 (10) | -1.46 | 14.12 | -403.45 | -0.24 | 0 | -50.0 | 2.91 | 6.2 | 939.29 | 0.01 | 0.0 | 108.33 | -1.7 | 0.0 | -277.78 | 0.05 | -58.33 | -70.59 | -0.08 | 0 | -166.67 | 0.29 | -49.18 | -77.27 | 0.83 | -8.79 | 324.32 | 0.93 | 9.41 | 373.53 | 0.51 | -1.92 | -8.93 | 0.1 | 0.0 | 0.0 | -94.81 | 18.02 | -4.61 |
| 21Q4 (9) | -1.7 | 59.62 | -148.02 | 0 | 100.0 | 100.0 | 2.74 | 138.26 | 152.19 | 0.01 | 200.0 | 110.0 | -1.7 | 61.01 | -159.86 | 0.12 | -20.0 | 50.0 | 0 | 0 | 100.0 | 0.57 | -30.84 | 31.18 | 0.91 | -15.74 | 19.74 | 0.85 | 7.59 | 44.07 | 0.52 | -3.7 | -11.86 | 0.1 | 0.0 | 0.0 | -115.65 | 60.72 | -141.82 |
| 21Q3 (8) | -4.21 | -801.67 | -276.15 | -0.15 | 57.14 | 25.0 | 1.15 | 10.58 | -32.35 | -0.01 | -150.0 | 93.33 | -4.36 | -1844.0 | -299.09 | 0.15 | -46.43 | -40.0 | 0 | -100.0 | -100.0 | 0.82 | -55.09 | -45.15 | 1.08 | 620.0 | 103.77 | 0.79 | 558.33 | 102.56 | 0.54 | 0.0 | -3.57 | 0.1 | -9.09 | 0.0 | -294.41 | -477.82 | -229.34 |
| 21Q2 (7) | 0.6 | 306.9 | 1300.0 | -0.35 | -118.75 | -29.63 | 1.04 | 271.43 | 164.6 | 0.02 | 116.67 | -91.67 | 0.25 | 155.56 | 178.12 | 0.28 | 64.71 | 133.33 | 0.01 | 133.33 | 109.09 | 1.84 | 43.97 | 154.3 | 0.15 | 140.54 | -73.21 | 0.12 | 135.29 | -64.71 | 0.54 | -3.57 | -5.26 | 0.11 | 10.0 | 10.0 | 77.92 | 185.98 | 1674.03 |
| 21Q1 (6) | -0.29 | -108.19 | -108.55 | -0.16 | 77.14 | -14.29 | 0.28 | 105.33 | 115.73 | -0.12 | -20.0 | -1300.0 | -0.45 | -115.85 | -113.85 | 0.17 | 112.5 | 240.0 | -0.03 | -50.0 | -200.0 | 1.28 | 193.32 | 292.03 | -0.37 | -148.68 | -254.17 | -0.34 | -157.63 | -300.0 | 0.56 | -5.08 | -5.08 | 0.1 | 0.0 | 11.11 | -90.62 | -132.77 | -122.72 |
| 20Q4 (5) | 3.54 | 48.12 | 972.73 | -0.7 | -250.0 | -94.44 | -5.25 | -408.82 | -590.65 | -0.1 | 33.33 | 41.18 | 2.84 | 29.68 | 9566.67 | 0.08 | -68.0 | -73.33 | -0.02 | -116.67 | 80.0 | 0.43 | -71.08 | -69.62 | 0.76 | 43.4 | -38.71 | 0.59 | 51.28 | -9.23 | 0.59 | 5.36 | -7.81 | 0.1 | 0.0 | 0.0 | 276.56 | 21.5 | 1064.91 |
| 20Q3 (4) | 2.39 | 4880.0 | 0.0 | -0.2 | 25.93 | 0.0 | 1.7 | 205.59 | 0.0 | -0.15 | -162.5 | 0.0 | 2.19 | 784.38 | 0.0 | 0.25 | 108.33 | 0.0 | 0.12 | 209.09 | 0.0 | 1.50 | 108.21 | 0.0 | 0.53 | -5.36 | 0.0 | 0.39 | 14.71 | 0.0 | 0.56 | -1.75 | 0.0 | 0.1 | 0.0 | 0.0 | 227.62 | 4697.9 | 0.0 |
| 20Q2 (3) | -0.05 | -101.47 | 0.0 | -0.27 | -92.86 | 0.0 | -1.61 | 9.55 | 0.0 | 0.24 | 2300.0 | 0.0 | -0.32 | -109.85 | 0.0 | 0.12 | 140.0 | 0.0 | -0.11 | -466.67 | 0.0 | 0.72 | 121.95 | 0.0 | 0.56 | 133.33 | 0.0 | 0.34 | 100.0 | 0.0 | 0.57 | -3.39 | 0.0 | 0.1 | 11.11 | 0.0 | -4.95 | -101.24 | 0.0 |
| 20Q1 (2) | 3.39 | 927.27 | 0.0 | -0.14 | 61.11 | 0.0 | -1.78 | -266.36 | 0.0 | 0.01 | 105.88 | 0.0 | 3.25 | 10933.33 | 0.0 | 0.05 | -83.33 | 0.0 | 0.03 | 130.0 | 0.0 | 0.33 | -77.27 | 0.0 | 0.24 | -80.65 | 0.0 | 0.17 | -73.85 | 0.0 | 0.59 | -7.81 | 0.0 | 0.09 | -10.0 | 0.0 | 398.82 | 1579.89 | 0.0 |
| 19Q4 (1) | 0.33 | 0.0 | 0.0 | -0.36 | 0.0 | 0.0 | 1.07 | 0.0 | 0.0 | -0.17 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 1.43 | 0.0 | 0.0 | 1.24 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | 0.64 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 23.74 | 0.0 | 0.0 |
