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) | 2.12 | -36.14 | -1.43 | 0 | -1.83 | 0 | -0.21 | 0 | 0.69 | -69.87 | 1.02 | 3.03 | -0.73 | 0 | 2.79 | 2.1 | 2.8 | -9.09 | 5.35 | 69.3 | 0.49 | -24.62 | 0 | 0 | 36.30 | -58.34 |
| 2022 (9) | 3.32 | -35.41 | -1.03 | 0 | -4.54 | 0 | -1.67 | 0 | 2.29 | -55.79 | 0.99 | 28.57 | 0.16 | 0 | 2.73 | 20.95 | 3.08 | -44.3 | 3.16 | -23.11 | 0.65 | 4.84 | 0 | 0 | 87.14 | -19.81 |
| 2021 (8) | 5.14 | 29.47 | 0.04 | 0 | -2.56 | 0 | -0.51 | 0 | 5.18 | 94.74 | 0.77 | 22.22 | 0 | 0 | 2.26 | 19.43 | 5.53 | 80.13 | 4.11 | 65.73 | 0.62 | 5.08 | 0 | 0 | 108.67 | -15.97 |
| 2020 (7) | 3.97 | 2.32 | -1.31 | 0 | -3.68 | 0 | -0.61 | 0 | 2.66 | -5.67 | 0.63 | 425.0 | -0.21 | 0 | 1.89 | 506.78 | 3.07 | 34.65 | 2.48 | 65.33 | 0.59 | -6.35 | 0 | 0 | 129.32 | -29.01 |
| 2019 (6) | 3.88 | 743.48 | -1.06 | 0 | 0.51 | 0 | 0.42 | 82.61 | 2.82 | 102.88 | 0.12 | -40.0 | -0.03 | 0 | 0.31 | -34.62 | 2.28 | 1166.67 | 1.5 | 94.81 | 0.63 | 43.18 | 0 | 0 | 182.16 | 379.16 |
| 2018 (5) | 0.46 | -28.12 | 0.93 | 0 | -0.84 | 0 | 0.23 | 283.33 | 1.39 | 0 | 0.2 | -23.08 | -0.06 | 0 | 0.48 | -26.6 | 0.18 | -88.0 | 0.77 | 57.14 | 0.44 | -8.33 | 0 | 0 | 38.02 | -42.38 |
| 2017 (4) | 0.64 | 23.08 | -1.51 | 0 | 2.52 | 0 | 0.06 | -86.36 | -0.87 | 0 | 0.26 | -27.78 | -1.7 | 0 | 0.65 | -43.49 | 1.5 | 59.57 | 0.49 | 345.45 | 0.48 | -12.73 | 0 | 0 | 65.98 | -16.26 |
| 2016 (3) | 0.52 | -73.06 | -0.51 | 0 | -2.56 | 0 | 0.44 | 175.0 | 0.01 | -99.59 | 0.36 | 176.92 | -0.08 | 0 | 1.15 | 159.25 | 0.94 | 0 | 0.11 | 0 | 0.55 | -6.78 | 0 | 0 | 78.79 | 0 |
| 2015 (2) | 1.93 | 0 | 0.51 | 0 | -0.1 | 0 | 0.16 | 0 | 2.44 | 0 | 0.13 | -13.33 | 0 | 0 | 0.44 | 12.99 | -1.45 | 0 | -0.88 | 0 | 0.59 | -10.61 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | -0.51 | 0 | -0.04 | 0 | -0.69 | 0 | -0.19 | 0 | -0.55 | 0 | 0.15 | -57.14 | 0 | 0 | 0.39 | -53.69 | -0.27 | 0 | 0.37 | 428.57 | 0.66 | 13.79 | 0.01 | 0.0 | -49.04 | 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) | 0.97 | 253.97 | 592.86 | -1.46 | -292.11 | -180.77 | -2.0 | -322.22 | -22.7 | 0.75 | 180.65 | 177.78 | -0.49 | -476.92 | -28.95 | 0.23 | 76.92 | -34.29 | -1.37 | -705.88 | -752.38 | 1.60 | 61.7 | -56.77 | 1.35 | -14.56 | 125.0 | 1.05 | -30.46 | 41.89 | 0.14 | 16.67 | 366.67 | 0 | 0 | 0 | 81.51 | 310.9 | 348.32 |
| 24Q2 (19) | -0.63 | -350.0 | -173.91 | 0.76 | -16.48 | -36.67 | 0.9 | 592.31 | 12.5 | -0.93 | -9.41 | -63.16 | 0.13 | -83.12 | -86.6 | 0.13 | -69.05 | 225.0 | -0.17 | -88.89 | -13.33 | 0.99 | -77.84 | 125.8 | 1.58 | 23.44 | 305.13 | 1.51 | 43.81 | -47.75 | 0.12 | 0.0 | -29.41 | 0 | 0 | 0 | -38.65 | -223.01 | -414.22 |
| 24Q1 (18) | -0.14 | -107.0 | -163.64 | 0.91 | 145.05 | 1010.0 | 0.13 | 120.97 | 135.14 | -0.85 | -400.0 | -284.78 | 0.77 | 3950.0 | 541.67 | 0.42 | 10.53 | 61.54 | -0.09 | 88.46 | -800.0 | 4.45 | 5.72 | 52.97 | 1.28 | 58.02 | 26.73 | 1.05 | 105.88 | -12.5 | 0.12 | 0.0 | -29.41 | 0 | 0 | 0 | -11.97 | -103.77 | -174.51 |
| 23Q4 (17) | 2.0 | 1328.57 | -25.65 | -2.02 | -288.46 | -359.09 | -0.62 | 61.96 | 79.67 | -0.17 | -162.96 | 86.72 | -0.02 | 94.74 | -100.89 | 0.38 | 8.57 | 58.33 | -0.78 | -471.43 | -18.18 | 4.21 | 14.11 | 54.65 | 0.81 | 35.0 | 68.75 | 0.51 | -31.08 | 21.43 | 0.12 | 300.0 | -25.0 | 0 | 0 | 0 | 317.46 | 1646.03 | -31.55 |
| 23Q3 (16) | 0.14 | 160.87 | -22.22 | -0.52 | -143.33 | 27.78 | -1.63 | -303.75 | 35.57 | 0.27 | 147.37 | 485.71 | -0.38 | -139.18 | 29.63 | 0.35 | 775.0 | -40.68 | 0.21 | 240.0 | -70.83 | 3.69 | 744.54 | -44.12 | 0.6 | 53.85 | 2100.0 | 0.74 | -74.39 | 236.36 | 0.03 | -82.35 | -81.25 | 0 | 0 | 0 | 18.18 | 341.9 | -61.62 |
| 23Q2 (15) | -0.23 | -204.55 | 79.82 | 1.2 | 1300.0 | 0 | 0.8 | 316.22 | -25.93 | -0.57 | -223.91 | -177.03 | 0.97 | 708.33 | 185.09 | 0.04 | -84.62 | -71.43 | -0.15 | -1400.0 | 0 | 0.44 | -84.99 | -68.09 | 0.39 | -61.39 | -64.22 | 2.89 | 140.83 | 125.78 | 0.17 | 0.0 | 6.25 | 0 | 0 | 0 | -7.52 | -146.81 | 90.51 |
| 23Q1 (14) | 0.22 | -91.82 | -86.08 | -0.1 | 77.27 | -183.33 | -0.37 | 87.87 | -640.0 | 0.46 | 135.94 | 276.92 | 0.12 | -94.67 | -92.94 | 0.26 | 8.33 | 1200.0 | -0.01 | 98.48 | 87.5 | 2.91 | 6.88 | 1108.29 | 1.01 | 110.42 | -34.42 | 1.2 | 185.71 | -4.0 | 0.17 | 6.25 | 0.0 | 0 | 0 | 0 | 16.06 | -96.54 | -85.57 |
| 22Q4 (13) | 2.69 | 1394.44 | 444.87 | -0.44 | 38.89 | -15.79 | -3.05 | -20.55 | -58.85 | -1.28 | -1728.57 | -1380.0 | 2.25 | 516.67 | 293.97 | 0.24 | -59.32 | 242.86 | -0.66 | -191.67 | 0 | 2.72 | -58.77 | 238.19 | 0.48 | 1700.0 | -44.19 | 0.42 | 90.91 | -53.33 | 0.16 | 0.0 | -5.88 | 0 | 0 | 0 | 463.79 | 879.12 | 736.23 |
| 22Q3 (12) | 0.18 | 115.79 | -88.31 | -0.72 | 0 | -84.62 | -2.53 | -334.26 | -25200.0 | -0.07 | -109.46 | 83.33 | -0.54 | 52.63 | -146.96 | 0.59 | 321.43 | 1375.0 | 0.72 | 0 | 0 | 6.61 | 382.31 | 755.6 | -0.03 | -102.75 | -102.34 | 0.22 | -82.81 | -72.15 | 0.16 | 0.0 | 6.67 | 0 | 0 | 0 | 47.37 | 159.83 | -71.09 |
| 22Q2 (11) | -1.14 | -172.15 | -127.27 | 0 | -100.0 | 100.0 | 1.08 | 2260.0 | 185.04 | 0.74 | 384.62 | 2566.67 | -1.14 | -167.06 | -135.51 | 0.14 | 600.0 | -70.21 | 0 | 100.0 | -100.0 | 1.37 | 468.49 | -70.68 | 1.09 | -29.22 | -27.33 | 1.28 | 2.4 | 18.52 | 0.16 | -5.88 | 6.67 | 0 | 0 | 0 | -79.17 | -171.15 | -123.3 |
| 22Q1 (10) | 1.58 | 302.56 | 690.0 | 0.12 | 131.58 | -93.26 | -0.05 | 97.4 | -107.81 | -0.26 | -360.0 | -62.5 | 1.7 | 246.55 | -14.14 | 0.02 | -71.43 | -89.47 | -0.08 | 0 | 27.27 | 0.24 | -70.09 | -87.1 | 1.54 | 79.07 | -18.52 | 1.25 | 38.89 | -6.02 | 0.17 | 0.0 | 21.43 | 0 | 0 | 0 | 111.27 | 252.64 | 717.82 |
| 21Q4 (9) | -0.78 | -150.65 | -168.42 | -0.38 | 2.56 | -148.1 | -1.92 | -19100.0 | -131.33 | 0.1 | 123.81 | -28.57 | -1.16 | -200.87 | -160.1 | 0.07 | 75.0 | -36.36 | 0 | 0 | 100.0 | 0.81 | 4.32 | -29.55 | 0.86 | -32.81 | 8.86 | 0.9 | 13.92 | 104.55 | 0.17 | 13.33 | 13.33 | 0 | 0 | 0 | -72.90 | -144.5 | -137.73 |
| 21Q3 (8) | 1.54 | -63.16 | 40.0 | -0.39 | 59.79 | 77.46 | -0.01 | 99.21 | 99.55 | -0.42 | -1300.0 | 43.24 | 1.15 | -64.17 | 282.54 | 0.04 | -91.49 | -20.0 | 0 | -100.0 | 100.0 | 0.77 | -83.47 | 37.3 | 1.28 | -14.67 | 5.79 | 0.79 | -26.85 | -24.04 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0 | 163.83 | -51.79 | 77.23 |
| 21Q2 (7) | 4.18 | 1990.0 | 66.53 | -0.97 | -154.49 | -16.87 | -1.27 | -298.44 | -49.41 | -0.03 | 81.25 | -200.0 | 3.21 | 62.12 | 91.07 | 0.47 | 147.37 | 571.43 | 0.11 | 200.0 | 0 | 4.67 | 150.07 | 382.55 | 1.5 | -20.63 | 145.9 | 1.08 | -18.8 | 61.19 | 0.15 | 7.14 | 7.14 | 0 | 0 | 0 | 339.84 | 2397.8 | 9.67 |
| 21Q1 (6) | 0.2 | -82.46 | 124.1 | 1.78 | 125.32 | 249.02 | 0.64 | 177.11 | 190.91 | -0.16 | -214.29 | -1500.0 | 1.98 | 2.59 | 718.75 | 0.19 | 72.73 | -51.28 | -0.11 | 35.29 | 0 | 1.87 | 63.39 | -63.64 | 1.89 | 139.24 | 302.13 | 1.33 | 202.27 | 291.18 | 0.14 | -6.67 | -6.67 | 0 | 0 | 0 | 13.61 | -92.96 | 108.03 |
| 20Q4 (5) | 1.14 | 3.64 | 142.55 | 0.79 | 145.66 | -34.71 | -0.83 | 62.78 | -181.37 | 0.14 | 118.92 | -57.58 | 1.93 | 406.35 | 14.88 | 0.11 | 120.0 | 266.67 | -0.17 | -466.67 | -466.67 | 1.14 | 103.31 | 246.08 | 0.79 | -34.71 | -1.25 | 0.44 | -57.69 | 12.82 | 0.15 | 0.0 | 15.38 | 0 | 0 | 0 | 193.22 | 109.03 | 113.78 |
| 20Q3 (4) | 1.1 | -56.18 | 0.0 | -1.73 | -108.43 | 0.0 | -2.23 | -162.35 | 0.0 | -0.74 | -7300.0 | 0.0 | -0.63 | -137.5 | 0.0 | 0.05 | -28.57 | 0.0 | -0.03 | 0 | 0.0 | 0.56 | -41.91 | 0.0 | 1.21 | 98.36 | 0.0 | 1.04 | 55.22 | 0.0 | 0.15 | 7.14 | 0.0 | 0 | 0 | 0.0 | 92.44 | -70.17 | 0.0 |
| 20Q2 (3) | 2.51 | 402.41 | 0.0 | -0.83 | -262.75 | 0.0 | -0.85 | -486.36 | 0.0 | -0.01 | 0.0 | 0.0 | 1.68 | 625.0 | 0.0 | 0.07 | -82.05 | 0.0 | 0 | 0 | 0.0 | 0.97 | -81.16 | 0.0 | 0.61 | 29.79 | 0.0 | 0.67 | 97.06 | 0.0 | 0.14 | -6.67 | 0.0 | 0 | 0 | 0.0 | 309.88 | 282.94 | 0.0 |
| 20Q1 (2) | -0.83 | -276.6 | 0.0 | 0.51 | -57.85 | 0.0 | 0.22 | -78.43 | 0.0 | -0.01 | -103.03 | 0.0 | -0.32 | -119.05 | 0.0 | 0.39 | 1200.0 | 0.0 | 0 | 100.0 | 0.0 | 5.14 | 1455.2 | 0.0 | 0.47 | -41.25 | 0.0 | 0.34 | -12.82 | 0.0 | 0.15 | 15.38 | 0.0 | 0 | 0 | 0.0 | -169.39 | -287.41 | 0.0 |
| 19Q4 (1) | 0.47 | 0.0 | 0.0 | 1.21 | 0.0 | 0.0 | 1.02 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 1.68 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 90.38 | 0.0 | 0.0 |
