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) | 5.67 | 0 | -0.7 | 0 | -0.69 | 0 | 1.29 | -7.19 | 4.97 | 0 | 0.8 | 81.82 | 0 | 0 | 2.17 | 93.82 | 4.07 | 943.59 | 0.4 | 0 | 0.4 | 0.0 | 1.47 | -3.92 | 249.78 | 0 |
| 2022 (9) | -3.18 | 0 | -0.28 | 0 | -4.26 | 0 | 1.39 | 1.46 | -3.46 | 0 | 0.44 | 100.0 | 0 | 0 | 1.12 | 101.99 | 0.39 | -94.32 | -2.73 | 0 | 0.4 | -14.89 | 1.53 | 5.52 | 0.00 | 0 |
| 2021 (8) | 0.96 | -82.98 | 1.67 | 0 | 1.34 | -25.56 | 1.37 | 3.79 | 2.63 | -16.24 | 0.22 | 46.67 | 0 | 0 | 0.56 | 66.1 | 6.87 | 22.24 | 1.96 | 26.45 | 0.47 | 9.3 | 1.45 | 5.84 | 24.74 | -85.3 |
| 2020 (7) | 5.64 | 98.59 | -2.5 | 0 | 1.8 | -55.0 | 1.32 | 13.79 | 3.14 | 217.17 | 0.15 | -54.55 | 0 | 0 | 0.33 | -54.95 | 5.62 | -20.62 | 1.55 | -49.18 | 0.43 | 43.33 | 1.37 | 34.31 | 168.36 | 159.06 |
| 2019 (6) | 2.84 | 0 | -1.85 | 0 | 4.0 | -31.97 | 1.16 | 157.78 | 0.99 | 0 | 0.33 | -77.4 | 0 | 0 | 0.74 | -76.93 | 7.08 | -10.72 | 3.05 | -16.89 | 0.3 | 100.0 | 1.02 | 32.47 | 64.99 | 0 |
| 2018 (5) | -3.1 | 0 | -4.01 | 0 | 5.88 | 68.48 | 0.45 | -42.31 | -7.11 | 0 | 1.46 | -43.85 | 0 | 0 | 3.22 | -65.96 | 7.93 | 18.89 | 3.67 | -10.92 | 0.15 | 66.67 | 0.77 | 102.63 | -67.54 | 0 |
| 2017 (4) | 0.86 | -79.28 | -9.69 | 0 | 3.49 | 0 | 0.78 | 14.71 | -8.83 | 0 | 2.6 | 1900.0 | -0.46 | 0 | 9.45 | 1550.31 | 6.67 | -11.77 | 4.12 | -15.57 | 0.09 | 350.0 | 0.38 | 15.15 | 18.74 | -76.39 |
| 2016 (3) | 4.15 | 190.21 | -1.04 | 0 | -0.57 | 0 | 0.68 | -8.11 | 3.11 | 132.09 | 0.13 | 550.0 | 0 | 0 | 0.57 | 346.12 | 7.56 | 24.75 | 4.88 | 41.86 | 0.02 | 0.0 | 0.33 | 10.0 | 79.35 | 108.64 |
| 2015 (2) | 1.43 | -81.33 | -0.09 | 0 | -3.22 | 0 | 0.74 | -38.33 | 1.34 | -81.62 | 0.02 | -50.0 | 0 | 0 | 0.13 | -51.77 | 6.06 | 24.69 | 3.44 | 14.29 | 0.02 | 100.0 | 0.3 | 11.11 | 38.03 | -83.67 |
| 2014 (1) | 7.66 | 42.91 | -0.37 | 0 | 1.64 | 0 | 1.2 | 471.43 | 7.29 | 42.66 | 0.04 | 0 | 0 | 0 | 0.27 | 0 | 4.86 | -25.8 | 3.01 | 181.31 | 0.01 | 0.0 | 0.27 | 22.73 | 232.83 | -43.53 |
| 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) | 1.21 | -30.06 | 92.06 | 0.49 | -14.04 | 712.5 | 0.07 | 105.15 | 106.36 | -0.17 | -132.69 | -126.56 | 1.7 | -26.09 | 209.09 | 0.19 | -93.89 | 280.0 | 0 | -100.0 | 0 | 2.38 | -94.87 | 296.19 | 0.38 | -65.45 | -74.32 | -0.01 | -103.03 | -102.7 | 0.09 | 0.0 | -10.0 | 0.35 | -5.41 | -5.41 | 281.40 | 28.5 | 275.19 |
| 24Q2 (19) | 1.73 | 211.61 | -4.95 | 0.57 | 160.0 | 187.69 | -1.36 | -385.71 | -2.26 | 0.52 | 13.04 | -3.7 | 2.3 | 192.0 | 96.58 | 3.11 | 338.03 | 658.54 | 0.45 | 200.0 | 0 | 46.42 | 387.06 | 1087.62 | 1.1 | -55.47 | 10.0 | 0.33 | -74.42 | 375.0 | 0.09 | 0.0 | -10.0 | 0.37 | -2.63 | 0.0 | 218.99 | 348.66 | -57.89 |
| 24Q1 (18) | -1.55 | -144.8 | -545.83 | -0.95 | -9400.0 | -2475.0 | -0.28 | -115.3 | -180.0 | 0.46 | 43.75 | 15.0 | -2.5 | -172.46 | -1150.0 | 0.71 | 294.44 | 317.65 | -0.45 | 0 | 0 | 9.53 | 349.51 | 432.01 | 2.47 | 183.91 | 238.36 | 1.29 | 258.33 | 714.29 | 0.09 | 0.0 | -10.0 | 0.38 | 2.7 | 2.7 | -88.07 | -120.87 | 4.59 |
| 23Q4 (17) | 3.46 | 449.21 | 1088.57 | -0.01 | 87.5 | 93.75 | 1.83 | 266.36 | 39.69 | 0.32 | -50.0 | -40.74 | 3.45 | 527.27 | 776.47 | 0.18 | 260.0 | 63.64 | 0 | 0 | 0 | 2.12 | 252.79 | 117.41 | 0.87 | -41.22 | 261.11 | 0.36 | -2.7 | 136.0 | 0.09 | -10.0 | -10.0 | 0.37 | 0.0 | 0.0 | 421.95 | 462.6 | 0 |
| 23Q3 (16) | 0.63 | -65.38 | -27.59 | -0.08 | 87.69 | 71.43 | -1.1 | 17.29 | 7.56 | 0.64 | 18.52 | 276.47 | 0.55 | -52.99 | -6.78 | 0.05 | -87.8 | -79.17 | 0 | 0 | 0 | 0.60 | -84.62 | -77.39 | 1.48 | 48.0 | 169.81 | 0.37 | 408.33 | 113.36 | 0.1 | 0.0 | 0.0 | 0.37 | 0.0 | -11.9 | 75.00 | -85.58 | 0 |
| 23Q2 (15) | 1.82 | 858.33 | 750.0 | -0.65 | -1725.0 | -303.12 | -1.33 | -1230.0 | 39.82 | 0.54 | 35.0 | 1.89 | 1.17 | 685.0 | 2825.0 | 0.41 | 141.18 | 925.0 | 0 | 0 | 0 | 3.91 | 118.19 | 974.83 | 1.0 | 36.99 | -19.35 | -0.12 | 42.86 | -163.16 | 0.1 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 520.00 | 663.33 | 1325.71 |
| 23Q1 (14) | -0.24 | 31.43 | 92.98 | 0.04 | 125.0 | 125.0 | -0.1 | -107.63 | 95.37 | 0.4 | -25.93 | 166.67 | -0.2 | 60.78 | 94.41 | 0.17 | 54.55 | 183.33 | 0 | 0 | 0 | 1.79 | 83.7 | 136.46 | 0.73 | 235.19 | -59.44 | -0.21 | 79.0 | -124.71 | 0.1 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | -92.31 | 0 | 64.37 |
| 22Q4 (13) | -0.35 | -140.23 | 81.48 | -0.16 | 42.86 | -108.74 | 1.31 | 210.08 | 118.37 | 0.54 | 217.65 | 671.43 | -0.51 | -186.44 | -750.0 | 0.11 | -54.17 | 10.0 | 0 | 0 | 0 | 0.98 | -63.31 | 7.56 | -0.54 | 74.53 | -123.48 | -1.0 | 63.9 | -626.32 | 0.1 | 0.0 | -16.67 | 0.37 | -11.9 | 0.0 | 0.00 | 0 | 100.0 |
| 22Q3 (12) | 0.87 | 410.71 | -82.21 | -0.28 | -187.5 | -354.55 | -1.19 | 46.15 | -112.51 | 0.17 | -67.92 | -75.0 | 0.59 | 1375.0 | -88.2 | 0.24 | 500.0 | 1100.0 | 0 | 0 | 0 | 2.66 | 630.9 | 981.73 | -2.12 | -270.97 | -252.52 | -2.77 | -1557.89 | -569.49 | 0.1 | 0.0 | -16.67 | 0.42 | 13.51 | 16.67 | 0.00 | 100.0 | -100.0 |
| 22Q2 (11) | -0.28 | 91.81 | 82.5 | 0.32 | 300.0 | 300.0 | -2.21 | -2.31 | -390.79 | 0.53 | 253.33 | 26.19 | 0.04 | 101.12 | 102.63 | 0.04 | -33.33 | -55.56 | 0 | 0 | 0 | 0.36 | -52.0 | -64.93 | 1.24 | -31.11 | 82.35 | 0.19 | -77.65 | 167.86 | 0.1 | 0.0 | -16.67 | 0.37 | 0.0 | 2.78 | -42.42 | 83.63 | 94.7 |
| 22Q1 (10) | -3.42 | -80.95 | -660.0 | -0.16 | -108.74 | 52.94 | -2.16 | 69.71 | -20.0 | 0.15 | 114.29 | -25.0 | -3.58 | -5866.67 | -353.16 | 0.06 | -40.0 | 500.0 | 0 | 0 | 0 | 0.76 | -16.44 | 792.42 | 1.8 | -21.74 | -28.0 | 0.85 | 347.37 | -41.78 | 0.1 | -16.67 | -16.67 | 0.37 | 0.0 | 2.78 | -259.09 | 6.78 | -1016.97 |
| 21Q4 (9) | -1.89 | -138.65 | -124.42 | 1.83 | 1563.64 | 315.29 | -7.13 | -174.97 | -792.23 | 0.07 | -89.71 | -85.11 | -0.06 | -101.2 | -100.87 | 0.1 | 400.0 | 11.11 | 0 | 0 | 0 | 0.91 | 268.99 | 22.19 | 2.3 | 65.47 | 243.28 | 0.19 | -67.8 | 126.39 | 0.12 | 0.0 | -14.29 | 0.37 | 2.78 | -2.63 | -277.94 | -160.82 | 0 |
| 21Q3 (8) | 4.89 | 405.63 | 419.61 | 0.11 | 37.5 | 106.92 | 9.51 | 1151.32 | 277.38 | 0.68 | 61.9 | 325.0 | 5.0 | 428.95 | 260.26 | 0.02 | -77.78 | 100.0 | 0 | 0 | 0 | 0.25 | -76.3 | 149.39 | 1.39 | 104.41 | 23.01 | 0.59 | 310.71 | 118.52 | 0.12 | 0.0 | 33.33 | 0.36 | 0.0 | 5.88 | 457.01 | 157.13 | 309.09 |
| 21Q2 (7) | -1.6 | -255.56 | -182.9 | 0.08 | 123.53 | 500.0 | 0.76 | 142.22 | 200.0 | 0.42 | 110.0 | -16.0 | -1.52 | -92.41 | -179.58 | 0.09 | 800.0 | 350.0 | 0 | 0 | 0 | 1.04 | 1121.43 | 503.97 | 0.68 | -72.8 | -56.96 | -0.28 | -119.18 | -137.84 | 0.12 | 0.0 | 0.0 | 0.36 | 0.0 | 9.09 | -800.00 | -3348.89 | -593.26 |
| 21Q1 (6) | -0.45 | -105.81 | 82.07 | -0.34 | 60.0 | -750.0 | -1.8 | -274.76 | -81.82 | 0.2 | -57.45 | 5.26 | -0.79 | -111.47 | 69.02 | 0.01 | -88.89 | -66.67 | 0 | 0 | 0 | 0.08 | -88.56 | -69.02 | 2.5 | 273.13 | 12.11 | 1.46 | 302.78 | 15.87 | 0.12 | -14.29 | 50.0 | 0.36 | -5.26 | 16.13 | -23.20 | 0 | 84.75 |
| 20Q4 (5) | 7.74 | 605.88 | 101.04 | -0.85 | 46.54 | -4.94 | 1.03 | -59.13 | 87.27 | 0.47 | 193.75 | 9.3 | 6.89 | 320.83 | 126.64 | 0.09 | 800.0 | 0.0 | 0 | 0 | -100.0 | 0.74 | 653.09 | -12.86 | 0.67 | -40.71 | -67.79 | -0.72 | -366.67 | -184.71 | 0.14 | 55.56 | 75.0 | 0.38 | 11.76 | 22.58 | 0.00 | 100.0 | -100.0 |
| 20Q3 (4) | -1.53 | -179.27 | 0.0 | -1.59 | -7850.0 | 0.0 | 2.52 | 431.58 | 0.0 | 0.16 | -68.0 | 0.0 | -3.12 | -263.35 | 0.0 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0.0 | 0.10 | -42.61 | 0.0 | 1.13 | -28.48 | 0.0 | 0.27 | -63.51 | 0.0 | 0.09 | -25.0 | 0.0 | 0.34 | 3.03 | 0.0 | -218.57 | -234.77 | 0.0 |
| 20Q2 (3) | 1.93 | 176.89 | 0.0 | -0.02 | 50.0 | 0.0 | -0.76 | 23.23 | 0.0 | 0.5 | 163.16 | 0.0 | 1.91 | 174.9 | 0.0 | 0.02 | -33.33 | 0.0 | 0 | 0 | 0.0 | 0.17 | -37.34 | 0.0 | 1.58 | -29.15 | 0.0 | 0.74 | -41.27 | 0.0 | 0.12 | 50.0 | 0.0 | 0.33 | 6.45 | 0.0 | 162.18 | 206.62 | 0.0 |
| 20Q1 (2) | -2.51 | -165.19 | 0.0 | -0.04 | 95.06 | 0.0 | -0.99 | -280.0 | 0.0 | 0.19 | -55.81 | 0.0 | -2.55 | -183.88 | 0.0 | 0.03 | -66.67 | 0.0 | 0 | -100.0 | 0.0 | 0.27 | -67.82 | 0.0 | 2.23 | 7.21 | 0.0 | 1.26 | 48.24 | 0.0 | 0.08 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | -152.12 | -148.99 | 0.0 |
| 19Q4 (1) | 3.85 | 0.0 | 0.0 | -0.81 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 3.04 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.85 | 0.0 | 0.0 | 2.08 | 0.0 | 0.0 | 0.85 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 310.48 | 0.0 | 0.0 |
