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) | 6.79 | 0 | -3.46 | 0 | 0.02 | -99.02 | 0.89 | 0 | 3.33 | 0 | 3.49 | 252.53 | -0.13 | 0 | 8.07 | 131.76 | 7.11 | 105.49 | 5.77 | 91.69 | 1.23 | 13.89 | 0.06 | 0.0 | 96.18 | 0 |
| 2022 (9) | -2.88 | 0 | -1.67 | 0 | 2.04 | 0 | -0.77 | 0 | -4.55 | 0 | 0.99 | -1.98 | -0.95 | 0 | 3.48 | -23.11 | 3.46 | 50.43 | 3.01 | 102.01 | 1.08 | 0.0 | 0.06 | 50.0 | -69.40 | 0 |
| 2021 (8) | 2.96 | 410.34 | -1.32 | 0 | -2.05 | 0 | -0.1 | 0 | 1.64 | 0 | 1.01 | -82.71 | -0.2 | 0 | 4.53 | -83.91 | 2.3 | 35.29 | 1.49 | 31.86 | 1.08 | -1.82 | 0.04 | -20.0 | 113.41 | 345.82 |
| 2020 (7) | 0.58 | -79.58 | -4.42 | 0 | 3.93 | 0 | 0.01 | 0 | -3.84 | 0 | 5.84 | 548.89 | -0.03 | 0 | 28.13 | 551.08 | 1.7 | -16.67 | 1.13 | -28.48 | 1.1 | -2.65 | 0.05 | -44.44 | 25.44 | -74.92 |
| 2019 (6) | 2.84 | -40.46 | -1.48 | 0 | -1.44 | 0 | -0.01 | 0 | 1.36 | -67.62 | 0.9 | 200.0 | -0.04 | 0 | 4.32 | 178.25 | 2.04 | -11.69 | 1.58 | -31.3 | 1.13 | 2.73 | 0.09 | -40.0 | 101.43 | -24.51 |
| 2018 (5) | 4.77 | 29.62 | -0.57 | 0 | -10.76 | 0 | 0.05 | 0 | 4.2 | 137.29 | 0.3 | -83.78 | -0.42 | 0 | 1.55 | -85.07 | 2.31 | 59.31 | 2.3 | 310.71 | 1.1 | 7.84 | 0.15 | -6.25 | 134.37 | -36.47 |
| 2017 (4) | 3.68 | -2.13 | -1.91 | 0 | 4.48 | 0 | -0.01 | 0 | 1.77 | -3.8 | 1.85 | -9.31 | -0.16 | 0 | 10.40 | 37.99 | 1.45 | -60.81 | 0.56 | -81.99 | 1.02 | 6.25 | 0.16 | 6.67 | 211.49 | 137.37 |
| 2016 (3) | 3.76 | 94.82 | -1.92 | 0 | -4.43 | 0 | 0.11 | 0 | 1.84 | 982.35 | 2.04 | 56.92 | -0.85 | 0 | 7.54 | 26.26 | 3.7 | 79.61 | 3.11 | 68.11 | 0.96 | -3.03 | 0.15 | -6.25 | 89.10 | 38.5 |
| 2015 (2) | 1.93 | -38.73 | -1.76 | 0 | 3.41 | 348.68 | -0.28 | 0 | 0.17 | -86.51 | 1.3 | -23.53 | -0.49 | 0 | 5.97 | -18.02 | 2.06 | -10.04 | 1.85 | -7.04 | 0.99 | 12.5 | 0.16 | -27.27 | 64.33 | -36.89 |
| 2014 (1) | 3.15 | 28.05 | -1.89 | 0 | 0.76 | 1800.0 | -0.24 | 0 | 1.26 | 8.62 | 1.7 | 40.5 | -0.24 | 0 | 7.28 | 39.83 | 2.29 | 30.11 | 1.99 | 28.39 | 0.88 | 8.64 | 0.22 | 69.23 | 101.94 | 3.18 |
| 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) | 2.48 | 188.37 | -5.7 | -0.62 | -8.77 | 42.06 | -2.26 | -470.49 | -61.43 | 0.09 | 1000.0 | 212.5 | 1.86 | 541.38 | 19.23 | 0.6 | 7.14 | -61.04 | -0.02 | 0 | -104.26 | 4.96 | -11.45 | -63.04 | 2.6 | 30.0 | 10.17 | 2.07 | 24.7 | 0.49 | 0.39 | 5.41 | 25.81 | 0.02 | 0.0 | 0.0 | 100.00 | 138.37 | -9.13 |
| 24Q2 (19) | 0.86 | -72.26 | 141.95 | -0.57 | -96.55 | 54.4 | 0.61 | 130.05 | -83.2 | -0.01 | 85.71 | 80.0 | 0.29 | -89.68 | 108.79 | 0.56 | 86.67 | -34.12 | 0 | 0 | 100.0 | 5.60 | 48.96 | -13.83 | 2.0 | 104.08 | -15.97 | 1.66 | 28.68 | -20.19 | 0.37 | 5.71 | 27.59 | 0.02 | 0.0 | 0.0 | 41.95 | -77.54 | 148.91 |
| 24Q1 (18) | 3.1 | -26.19 | 53.47 | -0.29 | 38.3 | 56.72 | -2.03 | 34.73 | -325.56 | -0.07 | -124.14 | -109.21 | 2.81 | -24.66 | 108.15 | 0.3 | -30.23 | -54.55 | 0 | 100.0 | 100.0 | 3.76 | -21.31 | -44.69 | 0.98 | 34.25 | -40.61 | 1.29 | 258.33 | 1.57 | 0.35 | 2.94 | 20.69 | 0.02 | 0.0 | 100.0 | 186.75 | -67.99 | 45.14 |
| 23Q4 (17) | 4.2 | 59.7 | 301.92 | -0.47 | 56.07 | 45.98 | -3.11 | -122.14 | -323.74 | 0.29 | 462.5 | 129.59 | 3.73 | 139.1 | 226.44 | 0.43 | -72.08 | -29.51 | -0.07 | -114.89 | -75.0 | 4.78 | -64.38 | -29.59 | 0.73 | -69.07 | -40.65 | 0.36 | -82.52 | -64.0 | 0.34 | 9.68 | 25.93 | 0.02 | 0.0 | 100.0 | 583.33 | 430.1 | 458.97 |
| 23Q3 (16) | 2.63 | 228.29 | 484.44 | -1.07 | 14.4 | -137.78 | -1.4 | -138.57 | -369.23 | -0.08 | -60.0 | -900.0 | 1.56 | 147.27 | 0 | 1.54 | 81.18 | 63.83 | 0.47 | 192.16 | 46.88 | 13.41 | 106.43 | 8.6 | 2.36 | -0.84 | 138.38 | 2.06 | -0.96 | 123.91 | 0.31 | 6.9 | 14.81 | 0.02 | 0.0 | 0.0 | 110.04 | 228.29 | 195.89 |
| 23Q2 (15) | -2.05 | -201.49 | -247.46 | -1.25 | -86.57 | -127.27 | 3.63 | 303.33 | 598.08 | -0.05 | -106.58 | -123.81 | -3.3 | -344.44 | -189.47 | 0.85 | 28.79 | 193.1 | -0.51 | -5000.0 | -70.0 | 6.50 | -4.39 | 45.21 | 2.38 | 44.24 | 221.62 | 2.08 | 63.78 | 235.48 | 0.29 | 0.0 | 7.41 | 0.02 | 100.0 | 100.0 | -85.77 | -166.67 | -30.84 |
| 23Q1 (14) | 2.02 | 197.12 | 406.06 | -0.67 | 22.99 | -1240.0 | 0.9 | -35.25 | 325.0 | 0.76 | 177.55 | 7700.0 | 1.35 | 145.76 | 290.14 | 0.66 | 8.2 | 2100.0 | -0.01 | 75.0 | 83.33 | 6.80 | 0.17 | 1112.15 | 1.65 | 34.15 | 223.53 | 1.27 | 27.0 | 170.21 | 0.29 | 7.41 | 7.41 | 0.01 | 0.0 | 0.0 | 128.66 | 179.18 | 246.21 |
| 22Q4 (13) | -2.08 | -562.22 | -212.43 | -0.87 | -93.33 | -180.65 | 1.39 | 167.31 | 168.47 | -0.98 | -9900.0 | -1860.0 | -2.95 | 0 | -291.56 | 0.61 | -35.11 | 125.93 | -0.04 | -112.5 | 80.0 | 6.79 | -45.07 | 46.26 | 1.23 | 24.24 | 146.0 | 1.0 | 8.7 | 233.33 | 0.27 | 0.0 | 0.0 | 0.01 | -50.0 | 0.0 | -162.50 | -536.94 | -150.95 |
| 22Q3 (12) | 0.45 | 176.27 | 160.81 | -0.45 | 18.18 | 25.0 | 0.52 | 0.0 | 205.88 | 0.01 | -95.24 | 0.0 | 0 | 100.0 | 100.0 | 0.94 | 224.14 | 168.57 | 0.32 | 206.67 | 700.0 | 12.35 | 176.01 | 96.93 | 0.99 | 33.78 | 52.31 | 0.92 | 48.39 | 95.74 | 0.27 | 0.0 | 0.0 | 0.02 | 100.0 | 100.0 | 37.19 | 156.73 | 137.69 |
| 22Q2 (11) | -0.59 | 10.61 | -166.29 | -0.55 | -1000.0 | -161.9 | 0.52 | 230.0 | 940.0 | 0.21 | 2200.0 | 520.0 | -1.14 | -60.56 | -267.65 | 0.29 | 866.67 | 70.59 | -0.3 | -400.0 | -650.0 | 4.48 | 698.1 | 54.79 | 0.74 | 45.1 | -3.9 | 0.62 | 31.91 | 14.81 | 0.27 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -65.56 | 25.51 | -160.4 |
| 22Q1 (10) | -0.66 | -135.68 | -168.75 | -0.05 | 83.87 | 75.0 | -0.4 | 80.3 | -66.67 | -0.01 | 80.0 | 0.0 | -0.71 | -146.1 | -193.42 | 0.03 | -88.89 | -85.71 | -0.06 | 70.0 | 0 | 0.56 | -87.91 | -86.54 | 0.51 | 2.0 | 37.84 | 0.47 | 56.67 | 161.11 | 0.27 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -88.00 | -127.59 | -142.17 |
| 21Q4 (9) | 1.85 | 350.0 | 125.61 | -0.31 | 48.33 | -140.26 | -2.03 | -1294.12 | 11.35 | -0.05 | -600.0 | -150.0 | 1.54 | 214.93 | -3.14 | 0.27 | -22.86 | -18.18 | -0.2 | -600.0 | -566.67 | 4.64 | -26.04 | -13.54 | 0.5 | -23.08 | -5.66 | 0.3 | -36.17 | 100.0 | 0.27 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 318.97 | 423.28 | 67.26 |
| 21Q3 (8) | -0.74 | -183.15 | 15.91 | -0.6 | -185.71 | -340.0 | 0.17 | 240.0 | -89.17 | 0.01 | 120.0 | 0.0 | -1.34 | -297.06 | -112.7 | 0.35 | 105.88 | 34.62 | 0.04 | 200.0 | 0 | 6.27 | 116.95 | 6.15 | 0.65 | -15.58 | 132.14 | 0.47 | -12.96 | 135.0 | 0.27 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -98.67 | -190.91 | 46.18 |
| 21Q2 (7) | 0.89 | -7.29 | 161.76 | -0.21 | -5.0 | 95.47 | 0.05 | 120.83 | -98.55 | -0.05 | -400.0 | -400.0 | 0.68 | -10.53 | 115.81 | 0.17 | -19.05 | -96.73 | -0.04 | 0 | -107.41 | 2.89 | -30.61 | -97.36 | 0.77 | 108.11 | 133.33 | 0.54 | 200.0 | 145.45 | 0.27 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 108.54 | -47.99 | 59.61 |
| 21Q1 (6) | 0.96 | 17.07 | 209.68 | -0.2 | -125.97 | 75.0 | -0.24 | 89.52 | -119.83 | -0.01 | -110.0 | 85.71 | 0.76 | -52.2 | 255.1 | 0.21 | -36.36 | 425.0 | 0 | 100.0 | 100.0 | 4.17 | -22.35 | 470.83 | 0.37 | -30.19 | -33.93 | 0.18 | 20.0 | -67.86 | 0.27 | 0.0 | -3.57 | 0.01 | 0.0 | 0.0 | 208.70 | 9.44 | 472.23 |
| 20Q4 (5) | 0.82 | 193.18 | -39.71 | 0.77 | 208.0 | 275.0 | -2.29 | -245.86 | -203.62 | 0.1 | 900.0 | -64.29 | 1.59 | 352.38 | 72.83 | 0.33 | 26.92 | 26.92 | -0.03 | 0 | -125.0 | 5.37 | -9.19 | -5.89 | 0.53 | 89.29 | 253.33 | 0.15 | -25.0 | 1400.0 | 0.27 | 0.0 | -3.57 | 0.01 | 0.0 | -50.0 | 190.70 | 204.02 | -56.53 |
| 20Q3 (4) | -0.88 | -358.82 | 0.0 | 0.25 | 105.39 | 0.0 | 1.57 | -54.36 | 0.0 | 0.01 | 200.0 | 0.0 | -0.63 | 85.35 | 0.0 | 0.26 | -95.0 | 0.0 | 0 | -100.0 | 0.0 | 5.91 | -94.61 | 0.0 | 0.28 | -15.15 | 0.0 | 0.2 | -9.09 | 0.0 | 0.27 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -183.33 | -369.61 | 0.0 |
| 20Q2 (3) | 0.34 | 9.68 | 0.0 | -4.64 | -480.0 | 0.0 | 3.44 | 184.3 | 0.0 | -0.01 | 85.71 | 0.0 | -4.3 | -777.55 | 0.0 | 5.2 | 12900.0 | 0.0 | 0.54 | 200.0 | 0.0 | 109.70 | 14929.54 | 0.0 | 0.33 | -41.07 | 0.0 | 0.22 | -60.71 | 0.0 | 0.27 | -3.57 | 0.0 | 0.01 | 0.0 | 0.0 | 68.00 | 86.45 | 0.0 |
| 20Q1 (2) | 0.31 | -77.21 | 0.0 | -0.8 | -81.82 | 0.0 | 1.21 | -45.25 | 0.0 | -0.07 | -125.0 | 0.0 | -0.49 | -153.26 | 0.0 | 0.04 | -84.62 | 0.0 | -0.54 | -550.0 | 0.0 | 0.73 | -87.2 | 0.0 | 0.56 | 273.33 | 0.0 | 0.56 | 5500.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.01 | -50.0 | 0.0 | 36.47 | -91.69 | 0.0 |
| 19Q4 (1) | 1.36 | 0.0 | 0.0 | -0.44 | 0.0 | 0.0 | 2.21 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.92 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 5.70 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 438.71 | 0.0 | 0.0 |
