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) | 3.94 | 0 | -0.53 | 0 | -1.61 | 0 | 0 | 0 | 3.41 | 0 | 0.48 | -57.14 | -0.07 | 0 | 1.46 | -53.97 | 1.63 | 162.9 | 1.33 | 189.13 | 0.78 | 20.0 | 0.11 | -15.38 | 177.48 | 0 |
| 2022 (9) | -1.03 | 0 | -0.95 | 0 | -0.64 | 0 | 0 | 0 | -1.98 | 0 | 1.12 | -44.83 | -0.09 | 0 | 3.17 | -49.8 | 0.62 | -72.57 | 0.46 | -74.16 | 0.65 | 20.37 | 0.13 | 8.33 | -83.06 | 0 |
| 2021 (8) | 2.65 | -42.89 | -1.99 | 0 | -1.18 | 0 | -0.03 | 0 | 0.66 | -80.76 | 2.03 | 97.09 | -0.09 | 0 | 6.31 | 69.9 | 2.26 | 3.67 | 1.78 | -1.66 | 0.54 | 0.0 | 0.12 | 33.33 | 108.61 | -42.89 |
| 2020 (7) | 4.64 | 146.81 | -1.21 | 0 | -2.38 | 0 | 0.01 | 0.0 | 3.43 | 193.16 | 1.03 | -6.36 | -0.06 | 0 | 3.71 | 0.62 | 2.18 | 19.78 | 1.81 | 43.65 | 0.54 | 3.85 | 0.09 | 28.57 | 190.16 | 87.13 |
| 2019 (6) | 1.88 | 60.68 | -0.71 | 0 | -1.29 | 0 | 0.01 | 0 | 1.17 | 290.0 | 1.1 | 42.86 | -0.05 | 0 | 3.69 | 31.6 | 1.82 | 65.45 | 1.26 | 35.48 | 0.52 | 0.0 | 0.07 | 16.67 | 101.62 | 31.15 |
| 2018 (5) | 1.17 | 19.39 | -0.87 | 0 | -0.52 | 0 | 0 | 0 | 0.3 | 0 | 0.77 | 54.0 | -0.06 | 0 | 2.80 | 32.7 | 1.1 | 48.65 | 0.93 | 20.78 | 0.52 | -5.45 | 0.06 | 0.0 | 77.48 | 9.11 |
| 2017 (4) | 0.98 | -63.16 | -1.44 | 0 | -0.69 | 0 | 0 | 0 | -0.46 | 0 | 0.5 | -19.35 | -0.06 | 0 | 2.11 | -2.42 | 0.74 | -52.87 | 0.77 | -53.33 | 0.55 | -8.33 | 0.06 | 20.0 | 71.01 | -38.6 |
| 2016 (3) | 2.66 | -13.64 | -0.79 | 0 | -1.16 | 0 | -0.05 | 0 | 1.87 | -23.98 | 0.62 | 5.08 | -0.09 | 0 | 2.16 | 20.2 | 1.57 | 40.18 | 1.65 | 38.66 | 0.6 | 0.0 | 0.05 | -16.67 | 115.65 | -30.53 |
| 2015 (2) | 3.08 | 0 | -0.62 | 0 | -2.22 | 0 | -0.08 | 0 | 2.46 | 0 | 0.59 | 3.51 | -0.04 | 0 | 1.80 | 19.12 | 1.12 | 273.33 | 1.19 | 124.53 | 0.6 | -17.81 | 0.06 | 0.0 | 166.49 | 0 |
| 2014 (1) | -0.67 | 0 | -0.73 | 0 | 0.84 | 10.53 | 0.05 | 0 | -1.4 | 0 | 0.57 | 18.75 | -0.03 | 0 | 1.51 | 11.38 | 0.3 | -18.92 | 0.53 | -7.02 | 0.73 | -7.59 | 0.06 | 20.0 | -50.76 | 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) | -0.05 | -104.59 | -105.88 | -0.55 | -816.67 | -266.67 | 0.1 | 111.63 | 114.93 | 0 | 0 | 0 | -0.6 | -158.25 | -185.71 | 0.51 | 537.5 | 292.31 | -0.02 | -100.0 | 33.33 | 6.12 | 521.45 | 306.89 | 0.76 | -19.15 | 49.02 | 0.6 | -20.0 | 50.0 | 0.2 | 0.0 | 5.26 | 0.03 | 0.0 | 50.0 | -6.02 | -105.42 | -104.32 |
| 24Q2 (19) | 1.09 | -61.89 | 21.11 | -0.06 | 66.67 | -500.0 | -0.86 | -36.51 | -673.33 | 0 | 0 | 100.0 | 1.03 | -61.57 | 15.73 | 0.08 | -42.86 | 33.33 | -0.01 | 80.0 | 0.0 | 0.98 | -46.44 | 36.45 | 0.94 | 40.3 | 118.6 | 0.75 | 44.23 | 114.29 | 0.2 | 0.0 | 5.26 | 0.03 | 0.0 | 0.0 | 111.22 | -70.83 | -29.56 |
| 24Q1 (18) | 2.86 | 1942.86 | 39.51 | -0.18 | 18.18 | -28.57 | -0.63 | -216.67 | 61.35 | 0 | -100.0 | 0 | 2.68 | 3450.0 | 40.31 | 0.14 | -22.22 | 27.27 | -0.05 | -150.0 | -400.0 | 1.84 | -3.95 | 9.57 | 0.67 | -16.25 | 709.09 | 0.52 | -20.0 | 842.86 | 0.2 | -4.76 | 5.26 | 0.03 | 0.0 | 0.0 | 381.33 | 2324.19 | -72.1 |
| 23Q4 (17) | 0.14 | -83.53 | -89.71 | -0.22 | -46.67 | 40.54 | 0.54 | 180.6 | 125.35 | 0.01 | 0 | 0 | -0.08 | -111.43 | -108.08 | 0.18 | 38.46 | -43.75 | -0.02 | 33.33 | -100.0 | 1.91 | 27.28 | -41.24 | 0.8 | 56.86 | 900.0 | 0.65 | 62.5 | 550.0 | 0.21 | 10.53 | 10.53 | 0.03 | 50.0 | 0.0 | 15.73 | -88.71 | -96.3 |
| 23Q3 (16) | 0.85 | -5.56 | 134.14 | -0.15 | -1400.0 | -200.0 | -0.67 | -546.67 | -217.54 | 0 | 100.0 | 0 | 0.7 | -21.35 | 129.91 | 0.13 | 116.67 | -27.78 | -0.03 | -200.0 | -200.0 | 1.50 | 108.4 | -24.69 | 0.51 | 18.6 | 464.29 | 0.4 | 14.29 | 366.67 | 0.19 | 0.0 | 11.76 | 0.02 | -33.33 | -33.33 | 139.34 | -11.75 | 102.8 |
| 23Q2 (15) | 0.9 | -56.1 | 141.28 | -0.01 | 92.86 | 96.88 | 0.15 | 109.2 | -88.37 | -0.01 | 0 | 0 | 0.89 | -53.4 | 135.6 | 0.06 | -45.45 | -77.78 | -0.01 | 0.0 | 75.0 | 0.72 | -56.99 | -77.72 | 0.43 | 490.91 | 65.38 | 0.35 | 600.0 | 105.88 | 0.19 | 0.0 | 26.67 | 0.03 | 0.0 | 0.0 | 157.89 | -88.45 | 125.35 |
| 23Q1 (14) | 2.05 | 50.74 | -9.69 | -0.14 | 62.16 | 65.0 | -1.63 | 23.47 | -340.54 | 0 | 0 | 100.0 | 1.91 | 92.93 | 2.14 | 0.11 | -65.62 | -68.57 | -0.01 | 0.0 | 66.67 | 1.68 | -48.49 | -60.76 | -0.11 | -237.5 | -126.19 | -0.07 | -170.0 | -121.21 | 0.19 | 0.0 | 35.71 | 0.03 | 0.0 | 0.0 | 1366.67 | 221.57 | 201.03 |
| 22Q4 (13) | 1.36 | 154.62 | 900.0 | -0.37 | -346.67 | -48.0 | -2.13 | -473.68 | -2762.5 | 0 | 0 | 0 | 0.99 | 142.31 | 335.71 | 0.32 | 77.78 | -15.79 | -0.01 | 0.0 | 0.0 | 3.26 | 63.13 | -20.67 | 0.08 | 157.14 | -77.14 | 0.1 | 166.67 | -64.29 | 0.19 | 11.76 | 35.71 | 0.03 | 0.0 | 0.0 | 425.00 | 108.53 | 1225.0 |
| 22Q3 (12) | -2.49 | -14.22 | -208.73 | 0.15 | 146.88 | 146.88 | 0.57 | -55.81 | 127.4 | 0 | 0 | 100.0 | -2.34 | 6.4 | -218.78 | 0.18 | -33.33 | -47.06 | -0.01 | 75.0 | 0.0 | 2.00 | -38.36 | -53.34 | -0.14 | -153.85 | -146.67 | -0.15 | -188.24 | -151.72 | 0.17 | 13.33 | 30.77 | 0.03 | 0.0 | 0.0 | -4980.00 | -699.54 | -1078.6 |
| 22Q2 (11) | -2.18 | -196.04 | -2080.0 | -0.32 | 20.0 | 65.59 | 1.29 | 448.65 | 303.12 | 0 | 100.0 | 0 | -2.5 | -233.69 | -142.72 | 0.27 | -22.86 | -71.88 | -0.04 | -33.33 | -100.0 | 3.24 | -24.24 | -73.36 | 0.26 | -38.1 | -65.79 | 0.17 | -48.48 | -70.18 | 0.15 | 7.14 | 7.14 | 0.03 | 0.0 | 0.0 | -622.86 | -237.19 | -4509.14 |
| 22Q1 (10) | 2.27 | 1435.29 | 260.32 | -0.4 | -60.0 | 18.37 | -0.37 | -562.5 | -174.0 | -0.01 | 0 | 50.0 | 1.87 | 545.24 | 1235.71 | 0.35 | -7.89 | 0.0 | -0.03 | -200.0 | 40.0 | 4.27 | 4.14 | -13.55 | 0.42 | 20.0 | -50.59 | 0.33 | 17.86 | -49.23 | 0.14 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 454.00 | 1301.76 | 490.92 |
| 21Q4 (9) | -0.17 | -107.42 | -112.14 | -0.25 | 21.88 | 21.88 | 0.08 | 103.85 | -89.74 | 0 | 100.0 | -100.0 | -0.42 | -121.32 | -138.89 | 0.38 | 11.76 | 245.45 | -0.01 | 0.0 | 50.0 | 4.10 | -4.05 | 168.6 | 0.35 | 16.67 | -49.28 | 0.28 | -3.45 | -50.0 | 0.14 | 7.69 | -6.67 | 0.03 | 0.0 | 50.0 | -37.78 | -107.42 | -119.7 |
| 21Q3 (8) | 2.29 | 2390.0 | 501.75 | -0.32 | 65.59 | 25.58 | -2.08 | -750.0 | -66.4 | -0.01 | 0 | 0 | 1.97 | 291.26 | 297.0 | 0.34 | -64.58 | -19.05 | -0.01 | 50.0 | 50.0 | 4.28 | -64.81 | -17.32 | 0.3 | -60.53 | -57.14 | 0.29 | -49.12 | -48.21 | 0.13 | -7.14 | -7.14 | 0.03 | 0.0 | 50.0 | 508.89 | 3865.78 | 742.81 |
| 21Q2 (7) | -0.1 | -115.87 | -107.04 | -0.93 | -89.8 | -257.69 | 0.32 | -36.0 | 137.21 | 0 | 100.0 | 100.0 | -1.03 | -835.71 | -188.79 | 0.96 | 174.29 | 182.35 | -0.02 | 60.0 | 0.0 | 12.15 | 145.82 | 129.46 | 0.76 | -10.59 | 111.11 | 0.57 | -12.31 | 7.55 | 0.14 | 0.0 | 7.69 | 0.03 | 0.0 | 50.0 | -13.51 | -117.59 | -106.47 |
| 21Q1 (6) | 0.63 | -55.0 | -73.53 | -0.49 | -53.12 | -145.0 | 0.5 | -35.9 | 148.08 | -0.02 | -140.0 | 33.33 | 0.14 | -87.04 | -93.58 | 0.35 | 218.18 | 118.75 | -0.05 | -150.0 | -400.0 | 4.94 | 223.57 | 85.69 | 0.85 | 23.19 | 97.67 | 0.65 | 16.07 | 282.35 | 0.14 | -6.67 | 16.67 | 0.03 | 50.0 | 50.0 | 76.83 | -59.94 | -89.99 |
| 20Q4 (5) | 1.4 | 345.61 | 141.38 | -0.32 | 25.58 | 21.95 | 0.78 | 162.4 | -14.29 | 0.05 | 0 | 600.0 | 1.08 | 208.0 | 535.29 | 0.11 | -73.81 | -66.67 | -0.02 | 0.0 | 0 | 1.53 | -70.46 | -58.06 | 0.69 | -1.43 | 9.52 | 0.56 | 0.0 | 24.44 | 0.15 | 7.14 | 15.38 | 0.02 | 0.0 | 0.0 | 191.78 | 342.25 | 98.39 |
| 20Q3 (4) | -0.57 | -140.14 | 0.0 | -0.43 | -65.38 | 0.0 | -1.25 | -45.35 | 0.0 | 0 | 100.0 | 0.0 | -1.0 | -186.21 | 0.0 | 0.42 | 23.53 | 0.0 | -0.02 | 0.0 | 0.0 | 5.17 | -2.33 | 0.0 | 0.7 | 94.44 | 0.0 | 0.56 | 5.66 | 0.0 | 0.14 | 7.69 | 0.0 | 0.02 | 0.0 | 0.0 | -79.17 | -137.91 | 0.0 |
| 20Q2 (3) | 1.42 | -40.34 | 0.0 | -0.26 | -30.0 | 0.0 | -0.86 | 17.31 | 0.0 | -0.01 | 66.67 | 0.0 | 1.16 | -46.79 | 0.0 | 0.34 | 112.5 | 0.0 | -0.02 | -100.0 | 0.0 | 5.30 | 98.93 | 0.0 | 0.36 | -16.28 | 0.0 | 0.53 | 211.76 | 0.0 | 0.13 | 8.33 | 0.0 | 0.02 | 0.0 | 0.0 | 208.82 | -72.8 | 0.0 |
| 20Q1 (2) | 2.38 | 310.34 | 0.0 | -0.2 | 51.22 | 0.0 | -1.04 | -214.29 | 0.0 | -0.03 | -200.0 | 0.0 | 2.18 | 1182.35 | 0.0 | 0.16 | -51.52 | 0.0 | -0.01 | 0 | 0.0 | 2.66 | -26.91 | 0.0 | 0.43 | -31.75 | 0.0 | 0.17 | -62.22 | 0.0 | 0.12 | -7.69 | 0.0 | 0.02 | 0.0 | 0.0 | 767.74 | 694.22 | 0.0 |
| 19Q4 (1) | 0.58 | 0.0 | 0.0 | -0.41 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.64 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 96.67 | 0.0 | 0.0 |
