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) | 4.07 | 38.91 | -2.02 | 0 | -1.77 | 0 | 0.41 | 583.33 | 2.05 | 0 | 1.96 | -58.12 | 0 | 0 | 7.55 | -45.25 | -0.49 | 0 | -0.36 | 0 | 0.87 | 11.54 | 0.04 | 33.33 | 740.00 | 826.89 |
| 2022 (9) | 2.93 | 0 | -4.66 | 0 | 1.22 | -40.2 | 0.06 | 0 | -1.73 | 0 | 4.68 | 90.24 | 0 | 0 | 13.78 | 73.1 | 2.59 | -17.25 | 2.86 | 19.67 | 0.78 | 13.04 | 0.03 | 0.0 | 79.84 | 0 |
| 2021 (8) | -1.07 | 0 | -2.6 | 0 | 2.04 | 0 | -0.05 | 0 | -3.67 | 0 | 2.46 | 182.76 | 0 | 0 | 7.96 | 104.49 | 3.13 | 111.49 | 2.39 | 88.19 | 0.69 | 13.11 | 0.03 | 0.0 | -34.41 | 0 |
| 2020 (7) | 3.48 | 0 | -0.56 | 0 | -0.77 | 0 | 0.07 | -75.86 | 2.92 | 0 | 0.87 | -8.42 | 0 | 0 | 3.89 | -0.96 | 1.48 | -22.92 | 1.27 | -24.4 | 0.61 | 7.02 | 0.03 | 50.0 | 182.20 | 0 |
| 2019 (6) | -0.34 | 0 | -0.98 | 0 | 1.55 | 222.92 | 0.29 | 0 | -1.32 | 0 | 0.95 | 82.69 | 0 | 0 | 3.93 | 41.56 | 1.92 | 88.24 | 1.68 | 107.41 | 0.57 | 9.62 | 0.02 | 100.0 | -14.98 | 0 |
| 2018 (5) | -0.02 | 0 | -0.57 | 0 | 0.48 | 0 | -0.38 | 0 | -0.59 | 0 | 0.52 | -5.45 | 0 | 0 | 2.78 | -1.82 | 1.02 | -22.73 | 0.81 | -10.99 | 0.52 | 1.96 | 0.01 | -50.0 | -1.49 | 0 |
| 2017 (4) | 0.28 | -72.55 | -0.63 | 0 | 0 | 0 | 0.14 | 0 | -0.35 | 0 | 0.55 | -49.07 | 0 | 0 | 2.83 | -48.26 | 1.32 | 29.41 | 0.91 | 5.81 | 0.51 | 15.91 | 0.02 | -33.33 | 19.44 | -74.65 |
| 2016 (3) | 1.02 | -63.7 | -1.13 | 0 | -0.37 | 0 | -0.12 | 0 | -0.11 | 0 | 1.08 | 8.0 | 0 | 0 | 5.47 | 11.01 | 1.02 | -53.64 | 0.86 | -57.84 | 0.44 | 7.32 | 0.03 | 50.0 | 76.69 | -32.59 |
| 2015 (2) | 2.81 | 126.61 | -0.88 | 0 | -2.1 | 0 | 0.1 | 0 | 1.93 | 0 | 1.0 | -56.14 | 0 | 0 | 4.93 | -53.16 | 2.2 | -0.9 | 2.04 | -5.56 | 0.41 | -8.89 | 0.02 | 100.0 | 113.77 | 140.37 |
| 2014 (1) | 1.24 | -50.0 | -2.31 | 0 | 1.18 | 0 | -0.24 | 0 | -1.07 | 0 | 2.28 | 286.44 | 0 | 0 | 10.52 | 268.26 | 2.22 | 534.29 | 2.16 | 1561.54 | 0.45 | 0.0 | 0.01 | 0 | 47.33 | -88.93 |
| 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) | 0.63 | -77.34 | 253.66 | -0.08 | 76.47 | 83.67 | -0.96 | 64.96 | -966.67 | 0.04 | -85.71 | 300.0 | 0.55 | -77.46 | 161.11 | 0.2 | 5.26 | -25.93 | 0 | 0 | 100.0 | 3.80 | 42.02 | -49.26 | -0.09 | -133.33 | 88.0 | -0.13 | -146.43 | 74.0 | 0.24 | 4.35 | 4.35 | 0.01 | 0.0 | 0.0 | 525.00 | -1.8 | 0 |
| 24Q2 (19) | 2.78 | 137.61 | -29.62 | -0.34 | -70.0 | 52.78 | -2.74 | -1542.11 | 37.59 | 0.28 | 240.0 | 40.0 | 2.44 | 151.55 | -24.46 | 0.19 | -5.0 | -73.97 | 0 | 0 | 0 | 2.67 | 18.92 | -84.44 | 0.27 | -47.06 | 325.0 | 0.28 | -62.16 | 0 | 0.23 | 0.0 | 4.55 | 0.01 | 0.0 | 0.0 | 534.62 | 347.8 | -68.87 |
| 24Q1 (18) | 1.17 | 142.55 | -64.33 | -0.2 | 42.86 | 55.56 | 0.19 | -93.91 | 146.34 | -0.2 | -385.71 | -242.86 | 0.97 | 131.29 | -65.72 | 0.2 | -68.25 | -39.39 | 0 | -100.0 | 0 | 2.25 | -66.54 | -40.55 | 0.51 | 250.0 | -29.17 | 0.74 | 272.09 | 32.14 | 0.23 | 0.0 | 15.0 | 0.01 | 0.0 | 0.0 | 119.39 | 0 | -71.97 |
| 23Q4 (17) | -2.75 | -570.73 | 18.64 | -0.35 | 28.57 | 63.16 | 3.12 | 3566.67 | -16.13 | 0.07 | 600.0 | -78.12 | -3.1 | -244.44 | 28.41 | 0.63 | 133.33 | -32.26 | 0.2 | 200.0 | 0 | 6.72 | -10.2 | -17.45 | -0.34 | 54.67 | -144.74 | -0.43 | 14.0 | -176.79 | 0.23 | 0.0 | 15.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 23Q3 (16) | -0.41 | -110.38 | -220.59 | -0.49 | 31.94 | 81.44 | -0.09 | 97.95 | -105.56 | 0.01 | -95.0 | 107.14 | -0.9 | -127.86 | 60.87 | 0.27 | -63.01 | -89.73 | -0.2 | 0 | 0 | 7.48 | -56.46 | -85.16 | -0.75 | -525.0 | -568.75 | -0.5 | 0 | -221.95 | 0.23 | 4.55 | 15.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 23Q2 (15) | 3.95 | 20.43 | 90.82 | -0.72 | -60.0 | -12.5 | -4.39 | -970.73 | -330.39 | 0.2 | 42.86 | 400.0 | 3.23 | 14.13 | 125.87 | 0.73 | 121.21 | 15.87 | 0 | 0 | 0 | 17.18 | 354.4 | 137.74 | -0.12 | -116.67 | -116.9 | 0 | -100.0 | -100.0 | 0.22 | 10.0 | 15.79 | 0.01 | 0.0 | 0.0 | 1717.39 | 303.17 | 779.44 |
| 23Q1 (14) | 3.28 | 197.04 | -16.11 | -0.45 | 52.63 | -2.27 | -0.41 | -111.02 | 86.82 | 0.14 | -56.25 | 187.5 | 2.83 | 165.36 | -18.44 | 0.33 | -64.52 | -32.65 | 0 | 0 | 0 | 3.78 | -53.54 | -33.81 | 0.72 | -5.26 | -25.0 | 0.56 | 0.0 | -45.63 | 0.2 | 0.0 | 5.26 | 0.01 | 0.0 | 0.0 | 425.97 | 197.04 | 34.0 |
| 22Q4 (13) | -3.38 | -1094.12 | -9.03 | -0.95 | 64.02 | -93.88 | 3.72 | 129.63 | 49.4 | 0.32 | 328.57 | 300.0 | -4.33 | -88.26 | -20.61 | 0.93 | -64.64 | 102.17 | 0 | 0 | 0 | 8.14 | -83.85 | 74.05 | 0.76 | 375.0 | -30.28 | 0.56 | 36.59 | -34.88 | 0.2 | 0.0 | 11.11 | 0.01 | 0.0 | 0.0 | -438.96 | -900.46 | -48.68 |
| 22Q3 (12) | 0.34 | -83.57 | -76.06 | -2.64 | -312.5 | -325.81 | 1.62 | 258.82 | 210.96 | -0.14 | -450.0 | -1300.0 | -2.3 | -260.84 | -387.5 | 2.63 | 317.46 | 317.46 | 0 | 0 | 0 | 50.38 | 597.37 | 458.21 | 0.16 | -77.46 | -66.67 | 0.41 | -52.33 | -10.87 | 0.2 | 5.26 | 17.65 | 0.01 | 0.0 | 0.0 | 54.84 | -71.92 | -75.28 |
| 22Q2 (11) | 2.07 | -47.06 | -52.41 | -0.64 | -45.45 | 3.03 | -1.02 | 67.2 | 33.33 | 0.04 | 125.0 | -73.33 | 1.43 | -58.79 | -61.25 | 0.63 | 28.57 | 14.55 | 0 | 0 | 0 | 7.22 | 26.51 | -9.23 | 0.71 | -26.04 | -12.35 | 0.86 | -16.5 | 95.45 | 0.19 | 0.0 | 11.76 | 0.01 | 0.0 | 0.0 | 195.28 | -38.57 | -72.17 |
| 22Q1 (10) | 3.91 | 226.13 | 204.55 | -0.44 | 10.2 | 46.99 | -3.11 | -224.9 | -222.44 | -0.16 | 0.0 | -700.0 | 3.47 | 196.66 | 175.93 | 0.49 | 6.52 | -39.51 | 0 | 0 | 0 | 5.71 | 22.16 | -49.45 | 0.96 | -11.93 | 26.32 | 1.03 | 19.77 | 63.49 | 0.19 | 5.56 | 18.75 | 0.01 | 0.0 | 0.0 | 317.89 | 207.67 | 168.0 |
| 21Q4 (9) | -3.1 | -318.31 | -638.1 | -0.49 | 20.97 | -133.33 | 2.49 | 270.55 | -5.32 | -0.16 | -1500.0 | -45.45 | -3.59 | -548.75 | -469.84 | 0.46 | -26.98 | 91.67 | 0 | 0 | 0 | 4.67 | -48.21 | 64.4 | 1.09 | 127.08 | 84.75 | 0.86 | 86.96 | 72.0 | 0.18 | 5.88 | 12.5 | 0.01 | 0.0 | 0.0 | -295.24 | -233.07 | -370.98 |
| 21Q3 (8) | 1.42 | -67.36 | -12.88 | -0.62 | 6.06 | -520.0 | -1.46 | 4.58 | 5.19 | -0.01 | -106.67 | 95.45 | 0.8 | -78.32 | -47.71 | 0.63 | 14.55 | 57.5 | 0 | 0 | -100.0 | 9.03 | 13.4 | -11.77 | 0.48 | -40.74 | 77.78 | 0.46 | 4.55 | 84.0 | 0.17 | 0.0 | 13.33 | 0.01 | 0.0 | 0.0 | 221.88 | -68.38 | -44.19 |
| 21Q2 (7) | 4.35 | 216.31 | 936.54 | -0.66 | 20.48 | -833.33 | -1.53 | -160.24 | -795.45 | 0.15 | 850.0 | -46.43 | 3.69 | 180.74 | 958.14 | 0.55 | -32.1 | 1016.67 | 0 | 0 | 100.0 | 7.96 | -29.54 | 614.71 | 0.81 | 6.58 | 350.0 | 0.44 | -30.16 | 388.89 | 0.17 | 6.25 | 13.33 | 0.01 | 0.0 | 0.0 | 701.61 | 250.08 | 437.31 |
| 21Q1 (6) | -3.74 | -790.48 | -234.05 | -0.83 | -295.24 | -144.12 | 2.54 | -3.42 | 222.12 | -0.02 | 81.82 | -116.67 | -4.57 | -625.4 | -286.53 | 0.81 | 237.5 | 179.31 | 0 | 0 | 0 | 11.30 | 297.28 | 138.41 | 0.76 | 28.81 | 72.73 | 0.63 | 26.0 | 50.0 | 0.16 | 0.0 | 6.67 | 0.01 | 0.0 | 0.0 | -467.50 | -645.77 | -197.19 |
| 20Q4 (5) | -0.42 | -125.77 | 87.04 | -0.21 | -110.0 | -425.0 | 2.63 | 270.78 | -2.95 | -0.11 | 50.0 | -173.33 | -0.63 | -141.18 | 80.79 | 0.24 | -40.0 | -52.0 | 0 | -100.0 | -100.0 | 2.84 | -72.2 | -52.91 | 0.59 | 118.52 | -1.67 | 0.5 | 100.0 | 28.21 | 0.16 | 6.67 | 6.67 | 0.01 | 0.0 | 0.0 | -62.69 | -115.77 | 89.36 |
| 20Q3 (4) | 1.63 | 413.46 | 0.0 | -0.1 | -211.11 | 0.0 | -1.54 | -800.0 | 0.0 | -0.22 | -178.57 | 0.0 | 1.53 | 455.81 | 0.0 | 0.4 | 766.67 | 0.0 | 0.19 | 200.0 | 0.0 | 10.23 | 761.55 | 0.0 | 0.27 | 50.0 | 0.0 | 0.25 | 177.78 | 0.0 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 397.56 | 291.14 | 0.0 |
| 20Q2 (3) | -0.52 | -118.64 | 0.0 | 0.09 | 126.47 | 0.0 | 0.22 | 110.58 | 0.0 | 0.28 | 133.33 | 0.0 | -0.43 | -117.55 | 0.0 | -0.06 | -120.69 | 0.0 | -0.19 | 0 | 0.0 | -1.55 | -132.63 | 0.0 | 0.18 | -59.09 | 0.0 | 0.09 | -78.57 | 0.0 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -208.00 | -143.24 | 0.0 |
| 20Q1 (2) | 2.79 | 186.11 | 0.0 | -0.34 | -750.0 | 0.0 | -2.08 | -176.75 | 0.0 | 0.12 | -20.0 | 0.0 | 2.45 | 174.7 | 0.0 | 0.29 | -42.0 | 0.0 | 0 | -100.0 | 0.0 | 4.74 | -21.53 | 0.0 | 0.44 | -26.67 | 0.0 | 0.42 | 7.69 | 0.0 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 481.03 | 181.66 | 0.0 |
| 19Q4 (1) | -3.24 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 2.71 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | -3.28 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 6.04 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -589.09 | 0.0 | 0.0 |
