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) | 7.15 | -52.14 | -1.19 | 0 | -3.9 | 0 | -0.09 | 0 | 5.96 | -31.96 | 2.23 | -11.86 | 0 | 0 | 3.56 | -10.06 | 9.89 | 8.56 | 6.86 | 71.93 | 3.04 | -1.3 | 0.04 | 0.0 | 71.93 | -65.77 |
| 2022 (9) | 14.94 | 29.46 | -6.18 | 0 | -8.16 | 0 | -0.01 | 0 | 8.76 | -26.82 | 2.53 | 83.33 | 0.12 | -58.62 | 3.96 | 111.75 | 9.11 | -48.18 | 3.99 | -53.77 | 3.08 | -0.65 | 0.04 | 0.0 | 210.13 | 114.31 |
| 2021 (8) | 11.54 | -46.28 | 0.43 | -74.25 | -8.24 | 0 | 0 | 0 | 11.97 | -48.29 | 1.38 | -8.61 | 0.29 | -42.0 | 1.87 | -5.95 | 17.58 | -16.37 | 8.63 | -14.04 | 3.1 | -2.82 | 0.04 | -33.33 | 98.05 | -39.34 |
| 2020 (7) | 21.48 | 0.47 | 1.67 | 0 | -9.28 | 0 | -0.01 | 0 | 23.15 | 116.15 | 1.51 | -10.12 | 0.5 | 0 | 1.99 | -7.4 | 21.02 | 1.69 | 10.04 | 4.15 | 3.19 | -2.15 | 0.06 | 20.0 | 161.63 | -2.1 |
| 2019 (6) | 21.38 | 114.44 | -10.67 | 0 | -7.04 | 0 | 0 | 0 | 10.71 | 88.89 | 1.68 | -0.59 | -0.55 | 0 | 2.15 | -14.85 | 20.67 | 17.78 | 9.64 | 14.76 | 3.26 | 3.16 | 0.05 | -28.57 | 165.10 | 92.59 |
| 2018 (5) | 9.97 | 69.56 | -4.3 | 0 | -4.66 | 0 | 0.03 | 0 | 5.67 | 10.53 | 1.69 | -1.17 | -0.46 | 0 | 2.52 | -20.71 | 17.55 | 105.26 | 8.4 | 70.73 | 3.16 | 4.98 | 0.07 | 40.0 | 85.73 | 16.34 |
| 2017 (4) | 5.88 | -3.13 | -0.75 | 0 | -7.18 | 0 | -0.15 | 0 | 5.13 | 261.27 | 1.71 | -5.0 | -0.16 | 0 | 3.18 | -23.2 | 8.55 | 187.88 | 4.92 | 205.59 | 3.01 | -0.99 | 0.05 | 0.0 | 73.68 | -42.95 |
| 2016 (3) | 6.07 | 19.96 | -4.65 | 0 | -1.0 | 0 | 0.24 | 0 | 1.42 | -69.72 | 1.8 | -21.05 | -0.07 | 0 | 4.14 | -20.96 | 2.97 | 412.07 | 1.61 | 794.44 | 3.04 | 2.7 | 0.05 | -28.57 | 129.15 | -18.07 |
| 2015 (2) | 5.06 | -17.59 | -0.37 | 0 | -5.32 | 0 | -0.04 | 0 | 4.69 | -12.01 | 2.28 | 22.58 | 0 | 0 | 5.24 | 40.86 | 0.58 | -86.64 | 0.18 | -93.66 | 2.96 | 4.96 | 0.07 | 40.0 | 157.63 | 46.59 |
| 2014 (1) | 6.14 | 368.7 | -0.81 | 0 | -7.67 | 0 | 0 | 0 | 5.33 | 221.08 | 1.86 | -3.12 | 0 | 0 | 3.72 | -11.82 | 4.34 | 34.37 | 2.84 | 3.27 | 2.82 | 7.63 | 0.05 | 0.0 | 107.53 | 344.9 |
| 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) | 0.32 | -79.62 | -76.98 | -0.88 | -154.66 | -700.0 | -4.25 | -418.29 | -54.55 | 0 | 0 | 100.0 | -0.56 | -117.61 | -143.75 | 0.62 | 58.97 | 10.71 | 0.01 | -50.0 | 133.33 | 5.85 | 106.56 | 66.75 | 1.03 | -57.44 | -48.5 | 0.62 | -67.37 | -46.55 | 0.79 | 5.33 | 3.95 | 0.02 | 0.0 | 100.0 | 22.38 | -61.94 | -68.93 |
| 24Q2 (19) | 1.57 | 9.79 | 4.67 | 1.61 | 28.8 | 31.97 | -0.82 | -720.0 | 36.92 | 0 | 100.0 | 0 | 3.18 | 18.66 | 16.91 | 0.39 | -31.58 | -11.36 | 0.02 | 300.0 | 0 | 2.83 | -45.45 | 9.25 | 2.42 | 96.75 | -21.94 | 1.9 | 59.66 | -7.32 | 0.75 | 1.35 | -1.32 | 0.02 | 0.0 | 100.0 | 58.80 | -19.82 | 10.55 |
| 24Q1 (18) | 1.43 | -69.38 | 448.78 | 1.25 | 146.13 | 204.88 | -0.1 | -400.0 | -158.82 | -0.01 | -150.0 | 88.89 | 2.68 | 36.73 | 0 | 0.57 | -13.64 | 0.0 | -0.01 | -133.33 | 0 | 5.20 | 28.64 | 21.6 | 1.23 | -57.88 | -34.22 | 1.19 | -46.64 | -16.2 | 0.74 | -2.63 | -2.63 | 0.02 | 100.0 | 100.0 | 73.33 | -52.89 | 491.71 |
| 23Q4 (17) | 4.67 | 235.97 | 3692.31 | -2.71 | -2363.64 | 40.18 | -0.02 | 99.27 | 60.0 | 0.02 | 300.0 | -50.0 | 1.96 | 53.12 | 142.06 | 0.66 | 17.86 | 11.86 | 0.03 | 200.0 | 50.0 | 4.04 | 15.04 | 17.27 | 2.92 | 46.0 | -5.81 | 2.23 | 92.24 | 90.6 | 0.76 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 155.67 | 116.14 | 2423.03 |
| 23Q3 (16) | 1.39 | -7.33 | -71.28 | -0.11 | -109.02 | -1000.0 | -2.75 | -111.54 | 47.72 | -0.01 | 0 | 75.0 | 1.28 | -52.94 | -73.5 | 0.56 | 27.27 | -17.65 | -0.03 | 0 | -250.0 | 3.51 | 35.33 | -13.72 | 2.0 | -35.48 | 10.5 | 1.16 | -43.41 | -46.05 | 0.76 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 72.02 | 35.4 | -56.55 |
| 23Q2 (15) | 1.5 | 465.85 | -79.7 | 1.22 | 197.56 | 37.08 | -1.3 | -864.71 | 54.23 | 0 | 100.0 | 100.0 | 2.72 | 0 | -67.15 | 0.44 | -22.81 | -45.68 | 0 | 0 | 0 | 2.59 | -39.28 | -43.44 | 3.1 | 65.78 | 5.8 | 2.05 | 44.37 | 1031.82 | 0.76 | 0.0 | -2.56 | 0.01 | 0.0 | 0.0 | 53.19 | 384.12 | -95.9 |
| 23Q1 (14) | -0.41 | -215.38 | -114.49 | 0.41 | 109.05 | 116.21 | 0.17 | 440.0 | 1800.0 | -0.09 | -325.0 | -400.0 | 0 | 100.0 | -100.0 | 0.57 | -3.39 | 29.55 | 0 | -100.0 | -100.0 | 4.27 | 24.06 | 20.32 | 1.87 | -39.68 | 46.09 | 1.42 | 21.37 | 59.55 | 0.76 | 0.0 | -2.56 | 0.01 | 0.0 | 0.0 | -18.72 | -179.38 | -111.11 |
| 22Q4 (13) | -0.13 | -102.69 | -102.24 | -4.53 | -45200.0 | -372.89 | -0.05 | 99.05 | -400.0 | 0.04 | 200.0 | 500.0 | -4.66 | -196.48 | -162.47 | 0.59 | -13.24 | 96.67 | 0.02 | 0.0 | -77.78 | 3.44 | -15.36 | 154.87 | 3.1 | 71.27 | -47.99 | 1.17 | -45.58 | -62.5 | 0.76 | 0.0 | -1.3 | 0.01 | 0.0 | 0.0 | -6.70 | -104.04 | -104.51 |
| 22Q3 (12) | 4.84 | -34.51 | 736.84 | -0.01 | -101.12 | 99.37 | -5.26 | -85.21 | -3.34 | -0.04 | 0.0 | -500.0 | 4.83 | -41.67 | 306.41 | 0.68 | -16.05 | 74.36 | 0.02 | 0 | -50.0 | 4.07 | -11.28 | 52.34 | 1.81 | -38.23 | 4.62 | 2.15 | 1077.27 | 104.76 | 0.76 | -2.56 | -1.3 | 0.01 | 0.0 | 0.0 | 165.75 | -87.22 | 499.12 |
| 22Q2 (11) | 7.39 | 161.13 | 424.11 | 0.89 | 135.18 | -7.29 | -2.84 | -28300.0 | 8.39 | -0.04 | -233.33 | 0 | 8.28 | 2660.0 | 249.37 | 0.81 | 84.09 | 161.29 | 0 | -100.0 | -100.0 | 4.59 | 29.16 | 178.9 | 2.93 | 128.91 | -41.4 | -0.22 | -124.72 | -113.66 | 0.78 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 1296.49 | 669.65 | 2106.79 |
| 22Q1 (10) | 2.83 | -51.21 | -44.4 | -2.53 | -252.41 | -308.06 | -0.01 | 0.0 | 75.0 | 0.03 | 400.0 | 0 | 0.3 | -95.98 | -93.29 | 0.44 | 46.67 | 12.82 | 0.08 | -11.11 | 33.33 | 3.55 | 162.79 | 65.0 | 1.28 | -78.52 | -73.82 | 0.89 | -71.47 | -68.66 | 0.78 | 1.3 | 0.0 | 0.01 | 0.0 | 0.0 | 168.45 | 13.27 | 20.13 |
| 21Q4 (9) | 5.8 | 863.16 | -30.2 | 1.66 | 205.06 | -26.55 | -0.01 | 99.8 | 91.67 | -0.01 | -200.0 | 0.0 | 7.46 | 418.8 | -29.42 | 0.3 | -23.08 | -33.33 | 0.09 | 125.0 | 0.0 | 1.35 | -49.41 | -28.53 | 5.96 | 244.51 | -24.94 | 3.12 | 197.14 | -24.82 | 0.77 | 0.0 | -2.53 | 0.01 | 0.0 | 0.0 | 148.72 | 458.1 | -11.41 |
| 21Q3 (8) | -0.76 | -153.9 | -120.11 | -1.58 | -264.58 | 51.38 | -5.09 | -64.19 | -20.9 | 0.01 | 0 | 0 | -2.34 | -198.73 | -541.51 | 0.39 | 25.81 | -7.14 | 0.04 | -55.56 | -33.33 | 2.67 | 62.43 | 24.47 | 1.73 | -65.4 | -63.19 | 1.05 | -34.78 | -61.4 | 0.77 | -1.28 | -3.75 | 0.01 | 0.0 | 0.0 | -41.53 | -170.69 | -138.78 |
| 21Q2 (7) | 1.41 | -72.3 | -77.8 | 0.96 | 254.84 | -25.58 | -3.1 | -7650.0 | -0.65 | 0 | 0 | 0 | 2.37 | -46.98 | -68.98 | 0.31 | -20.51 | -3.12 | 0.09 | 50.0 | -30.77 | 1.64 | -23.59 | 7.41 | 5.0 | 2.25 | -19.61 | 1.61 | -43.31 | -28.76 | 0.78 | 0.0 | -1.27 | 0.01 | 0.0 | 0.0 | 58.75 | -58.1 | -71.69 |
| 21Q1 (6) | 5.09 | -38.75 | 67.43 | -0.62 | -127.43 | -145.59 | -0.04 | 66.67 | 97.85 | 0 | 100.0 | 0 | 4.47 | -57.71 | 1.59 | 0.39 | -13.33 | 21.88 | 0.06 | -33.33 | -72.73 | 2.15 | 13.83 | -21.57 | 4.89 | -38.41 | 125.35 | 2.84 | -31.57 | 212.09 | 0.78 | -1.27 | -3.7 | 0.01 | 0.0 | 0.0 | 140.22 | -16.48 | -20.2 |
| 20Q4 (5) | 8.31 | 119.84 | 9.2 | 2.26 | 169.54 | 141.39 | -0.12 | 97.15 | -138.71 | -0.01 | 0 | 0 | 10.57 | 1894.34 | 391.63 | 0.45 | 7.14 | 9.76 | 0.09 | 50.0 | 200.0 | 1.89 | -11.9 | 1.55 | 7.94 | 68.94 | 39.05 | 4.15 | 52.57 | 28.48 | 0.79 | -1.25 | -2.47 | 0.01 | 0.0 | -50.0 | 167.88 | 56.78 | -10.44 |
| 20Q3 (4) | 3.78 | -40.47 | 0.0 | -3.25 | -351.94 | 0.0 | -4.21 | -36.69 | 0.0 | 0 | 0 | 0.0 | 0.53 | -93.06 | 0.0 | 0.42 | 31.25 | 0.0 | 0.06 | -53.85 | 0.0 | 2.15 | 40.17 | 0.0 | 4.7 | -24.44 | 0.0 | 2.72 | 20.35 | 0.0 | 0.8 | 1.27 | 0.0 | 0.01 | 0.0 | 0.0 | 107.08 | -48.4 | 0.0 |
| 20Q2 (3) | 6.35 | 108.88 | 0.0 | 1.29 | -5.15 | 0.0 | -3.08 | -65.59 | 0.0 | 0 | 0 | 0.0 | 7.64 | 73.64 | 0.0 | 0.32 | 0.0 | 0.0 | 0.13 | -40.91 | 0.0 | 1.53 | -44.21 | 0.0 | 6.22 | 186.64 | 0.0 | 2.26 | 148.35 | 0.0 | 0.79 | -2.47 | 0.0 | 0.01 | 0.0 | 0.0 | 207.52 | 18.09 | 0.0 |
| 20Q1 (2) | 3.04 | -60.05 | 0.0 | 1.36 | 124.91 | 0.0 | -1.86 | -700.0 | 0.0 | 0 | 0 | 0.0 | 4.4 | 104.65 | 0.0 | 0.32 | -21.95 | 0.0 | 0.22 | 633.33 | 0.0 | 2.74 | 47.4 | 0.0 | 2.17 | -62.0 | 0.0 | 0.91 | -71.83 | 0.0 | 0.81 | 0.0 | 0.0 | 0.01 | -50.0 | 0.0 | 175.72 | -6.25 | 0.0 |
| 19Q4 (1) | 7.61 | 0.0 | 0.0 | -5.46 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.15 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 1.86 | 0.0 | 0.0 | 5.71 | 0.0 | 0.0 | 3.23 | 0.0 | 0.0 | 0.81 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 187.44 | 0.0 | 0.0 |
