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) | 4.35 | -48.15 | -1.15 | 0 | -2.04 | 0 | -0.24 | 0 | 3.2 | -58.39 | 0.72 | -52.32 | 0 | 0 | 3.81 | 28.15 | -3.09 | 0 | -1.67 | 0 | 1.61 | -6.4 | 0.04 | 0.0 | 0.00 | 0 |
| 2022 (9) | 8.39 | 0 | -0.7 | 0 | -1.99 | 0 | -0.15 | 0 | 7.69 | 505.51 | 1.51 | -0.66 | 0 | 0 | 2.97 | -4.66 | 5.98 | 31.14 | 5.69 | 27.29 | 1.72 | 3.61 | 0.04 | 0.0 | 112.62 | 0 |
| 2021 (8) | -0.34 | 0 | 1.61 | 177.59 | -0.94 | 0 | -0.62 | 0 | 1.27 | 84.06 | 1.52 | 34.51 | 0 | 0 | 3.11 | -6.72 | 4.56 | 232.85 | 4.47 | 164.5 | 1.66 | 0.61 | 0.04 | 0.0 | -5.51 | 0 |
| 2020 (7) | 0.11 | -84.29 | 0.58 | 0 | -0.94 | 0 | -0.23 | 0 | 0.69 | 0 | 1.13 | -40.84 | 0 | 0 | 3.34 | -47.57 | 1.37 | 0 | 1.69 | 1308.33 | 1.65 | -1.2 | 0.04 | 0.0 | 3.25 | -91.49 |
| 2019 (6) | 0.7 | -25.53 | -2.56 | 0 | -0.66 | 0 | -0.3 | 0 | -1.86 | 0 | 1.91 | 56.56 | 0 | 0 | 6.37 | 56.4 | -0.83 | 0 | 0.12 | -87.1 | 1.67 | 1.21 | 0.04 | -20.0 | 38.25 | 7.02 |
| 2018 (5) | 0.94 | 213.33 | 2.35 | 0 | -0.59 | 0 | -1.74 | 0 | 3.29 | 1956.25 | 1.22 | 28.42 | 1.92 | 0 | 4.07 | 20.62 | -1.51 | 0 | 0.93 | 0 | 1.65 | 0.0 | 0.05 | 0.0 | 35.74 | 53.69 |
| 2017 (4) | 0.3 | -82.56 | -0.14 | 0 | -0.46 | 0 | -1.66 | 0 | 0.16 | -71.93 | 0.95 | -43.45 | 0 | 0 | 3.38 | -45.4 | -0.06 | 0 | -0.41 | 0 | 1.65 | -2.94 | 0.05 | 150.0 | 23.26 | -74.85 |
| 2016 (3) | 1.72 | -46.91 | -1.15 | 0 | -1.14 | 0 | -2.31 | 0 | 0.57 | -57.78 | 1.68 | 21.74 | 0 | 0 | 6.18 | 55.61 | 0.95 | -17.39 | 0.14 | -89.93 | 1.7 | 3.03 | 0.02 | 0 | 92.47 | -13.24 |
| 2015 (2) | 3.24 | 6.23 | -1.89 | 0 | -4.62 | 0 | -0.99 | 0 | 1.35 | -46.22 | 1.38 | -15.85 | 0 | 0 | 3.97 | -5.92 | 1.15 | -52.28 | 1.39 | -39.83 | 1.65 | 7.14 | 0 | 0 | 106.58 | 34.53 |
| 2014 (1) | 3.05 | -21.99 | -0.54 | 0 | -1.14 | 0 | -0.98 | 0 | 2.51 | 32.8 | 1.64 | -13.68 | 0 | 0 | 4.22 | -13.84 | 2.41 | -17.75 | 2.31 | -33.04 | 1.54 | 4.05 | 0 | 0 | 79.22 | -0.11 |
| 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) | -0.31 | -177.5 | -122.96 | -2.49 | -122.32 | -7.33 | 0 | 0 | 100.0 | 0.01 | 114.29 | 150.0 | -2.8 | -288.89 | -188.66 | 0.3 | 25.0 | 130.77 | 0 | 0 | 0 | 5.23 | 11.28 | 76.49 | -0.69 | 10.39 | 31.68 | -0.34 | -47.83 | 0.0 | 0.36 | 0.0 | -10.0 | 0.01 | 0.0 | 0.0 | -1033.33 | -461.67 | -153.58 |
| 24Q2 (19) | 0.4 | 150.0 | -63.3 | -1.12 | 7.44 | -128.57 | 0 | 100.0 | 100.0 | -0.07 | 12.5 | 56.25 | -0.72 | 31.43 | -220.0 | 0.24 | 60.0 | 41.18 | 0 | 0 | 0 | 4.70 | 17.1 | 18.52 | -0.77 | 16.3 | 9.41 | -0.23 | -360.0 | 42.5 | 0.36 | -2.7 | -12.2 | 0.01 | 0.0 | 0.0 | 285.71 | 489.29 | -94.76 |
| 24Q1 (18) | 0.16 | 128.57 | -91.3 | -1.21 | -148.4 | -44.05 | -0.01 | 99.5 | 0.0 | -0.08 | -14.29 | -900.0 | -1.05 | -140.86 | -205.0 | 0.15 | -40.0 | -11.76 | 0 | 0 | 0 | 4.01 | -33.58 | 43.91 | -0.92 | 16.36 | -666.67 | -0.05 | 94.74 | -600.0 | 0.37 | -2.63 | -11.9 | 0.01 | 0.0 | 0.0 | 48.48 | 0 | -88.41 |
| 23Q4 (17) | 0.07 | -94.81 | -98.84 | 2.5 | 207.76 | 706.45 | -2.02 | -20100.0 | -12.85 | -0.07 | -250.0 | -118.92 | 2.57 | 364.95 | -59.53 | 0.25 | 92.31 | 4.17 | 0 | 0 | 0 | 6.04 | 103.92 | 141.29 | -1.1 | -8.91 | -259.42 | -0.95 | -179.41 | -337.5 | 0.38 | -5.0 | -13.64 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (16) | 1.35 | 23.85 | -25.82 | -2.32 | -373.47 | -68.12 | -0.01 | 0.0 | 94.74 | -0.02 | 87.5 | 87.5 | -0.97 | -261.67 | -320.45 | 0.13 | -23.53 | -35.0 | 0 | 0 | 0 | 2.96 | -25.27 | 129.94 | -1.01 | -18.82 | -147.2 | -0.34 | 15.0 | -114.29 | 0.4 | -2.44 | -6.98 | 0.01 | 0.0 | 0.0 | 1928.57 | -64.61 | 2888.23 |
| 23Q2 (15) | 1.09 | -40.76 | 14.74 | -0.49 | 41.67 | -1733.33 | -0.01 | 0.0 | 0.0 | -0.16 | -1700.0 | -33.33 | 0.6 | -40.0 | -38.78 | 0.17 | 0.0 | -56.41 | 0 | 0 | 0 | 3.96 | 42.19 | 37.17 | -0.85 | -608.33 | -151.83 | -0.4 | -4100.0 | -129.85 | 0.41 | -2.38 | -4.65 | 0.01 | 0.0 | 0.0 | 5450.00 | 1203.26 | 10111.58 |
| 23Q1 (14) | 1.84 | -69.54 | 538.1 | -0.84 | -370.97 | -354.55 | -0.01 | 99.44 | 0.0 | 0.01 | -97.3 | 110.0 | 1.0 | -84.25 | 1211.11 | 0.17 | -29.17 | -75.36 | 0 | 0 | 0 | 2.79 | 11.36 | -50.64 | -0.12 | -117.39 | -107.95 | 0.01 | -97.5 | -99.36 | 0.42 | -4.55 | 0.0 | 0.01 | 0.0 | 0.0 | 418.18 | -41.15 | 2091.34 |
| 22Q4 (13) | 6.04 | 231.87 | 255.29 | 0.31 | 122.46 | -59.21 | -1.79 | -842.11 | -94.57 | 0.37 | 331.25 | 1025.0 | 6.35 | 1343.18 | 158.13 | 0.24 | 20.0 | -46.67 | 0 | 0 | 0 | 2.50 | 94.33 | -21.25 | 0.69 | -67.76 | -34.29 | 0.4 | -83.19 | -67.21 | 0.44 | 2.33 | 4.76 | 0.01 | 0.0 | 0.0 | 710.59 | 1001.02 | 589.69 |
| 22Q3 (12) | 1.82 | 91.58 | 287.63 | -1.38 | -4700.0 | -666.67 | -0.19 | -1800.0 | -1800.0 | -0.16 | -33.33 | 62.79 | 0.44 | -55.1 | 138.26 | 0.2 | -48.72 | -35.48 | 0 | 0 | 0 | 1.29 | -55.42 | -48.69 | 2.14 | 30.49 | 65.89 | 2.38 | 77.61 | 112.5 | 0.43 | 0.0 | 2.38 | 0.01 | 0.0 | 0.0 | 64.54 | 20.93 | 203.13 |
| 22Q2 (11) | 0.95 | 326.19 | 193.14 | 0.03 | -90.91 | -80.0 | -0.01 | 0.0 | 0.0 | -0.12 | -20.0 | 45.45 | 0.98 | 1188.89 | 212.64 | 0.39 | -43.48 | -27.78 | 0 | 0 | 0 | 2.89 | -48.84 | -34.79 | 1.64 | 8.61 | 24.24 | 1.34 | -14.65 | 21.82 | 0.43 | 2.38 | 4.88 | 0.01 | 0.0 | 0.0 | 53.37 | 354.15 | 179.53 |
| 22Q1 (10) | -0.42 | -124.71 | -950.0 | 0.33 | -56.58 | -62.07 | -0.01 | 98.91 | 0.0 | -0.1 | -150.0 | -242.86 | -0.09 | -103.66 | -110.84 | 0.69 | 53.33 | 213.64 | 0 | 0 | 0 | 5.65 | 77.68 | 159.22 | 1.51 | 43.81 | 69.66 | 1.57 | 28.69 | 50.96 | 0.42 | 0.0 | 2.44 | 0.01 | 0.0 | 0.0 | -21.00 | -120.38 | -666.5 |
| 21Q4 (9) | 1.7 | 275.26 | 109.88 | 0.76 | 522.22 | 167.86 | -0.92 | -9100.0 | -217.24 | -0.04 | 90.7 | 81.82 | 2.46 | 313.91 | 893.55 | 0.45 | 45.16 | 87.5 | 0 | 0 | 0 | 3.18 | 26.61 | 44.6 | 1.05 | -18.6 | 23.53 | 1.22 | 8.93 | -8.27 | 0.42 | 0.0 | 2.44 | 0.01 | 0.0 | 0.0 | 103.03 | 264.64 | 122.6 |
| 21Q3 (8) | -0.97 | 4.9 | -49.23 | -0.18 | -220.0 | -135.29 | -0.01 | 0.0 | 97.83 | -0.43 | -95.45 | -2050.0 | -1.15 | -32.18 | -721.43 | 0.31 | -42.59 | -38.0 | 0 | 0 | 0 | 2.51 | -43.34 | -48.19 | 1.29 | -2.27 | 51.76 | 1.12 | 1.82 | 53.42 | 0.42 | 2.44 | 2.44 | 0.01 | 0.0 | 0.0 | -62.58 | 6.74 | -10.72 |
| 21Q2 (7) | -1.02 | -2450.0 | -1600.0 | 0.15 | -82.76 | -76.92 | -0.01 | 0.0 | 94.74 | -0.22 | -414.29 | -300.0 | -0.87 | -204.82 | -247.46 | 0.54 | 145.45 | 100.0 | 0 | 0 | 0 | 4.43 | 103.37 | 22.07 | 1.32 | 48.31 | 842.86 | 1.1 | 5.77 | 307.41 | 0.41 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -67.11 | -2349.34 | -671.71 |
| 21Q1 (6) | -0.04 | -104.94 | -300.0 | 0.87 | 177.68 | 58.18 | -0.01 | 96.55 | 0.0 | 0.07 | 131.82 | 170.0 | 0.83 | 367.74 | 45.61 | 0.22 | -8.33 | 100.0 | 0 | 0 | 0 | 2.18 | -0.89 | 2.18 | 0.89 | 4.71 | 289.36 | 1.04 | -21.8 | 262.5 | 0.41 | 0.0 | -2.38 | 0.01 | 0.0 | 0.0 | -2.74 | -105.92 | 0 |
| 20Q4 (5) | 0.81 | 224.62 | -20.59 | -1.12 | -319.61 | 18.25 | -0.29 | 36.96 | -1350.0 | -0.22 | -1000.0 | -214.29 | -0.31 | -121.43 | 11.43 | 0.24 | -52.0 | -29.41 | 0 | 0 | 0 | 2.20 | -54.64 | -51.33 | 0.85 | 0.0 | 631.25 | 1.33 | 82.19 | 4533.33 | 0.41 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 46.29 | 181.89 | -82.3 |
| 20Q3 (4) | -0.65 | -983.33 | 0.0 | 0.51 | -21.54 | 0.0 | -0.46 | -142.11 | 0.0 | -0.02 | -118.18 | 0.0 | -0.14 | -123.73 | 0.0 | 0.5 | 85.19 | 0.0 | 0 | 0 | 0.0 | 4.84 | 33.51 | 0.0 | 0.85 | 507.14 | 0.0 | 0.73 | 170.37 | 0.0 | 0.41 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -56.52 | -550.0 | 0.0 |
| 20Q2 (3) | -0.06 | -400.0 | 0.0 | 0.65 | 18.18 | 0.0 | -0.19 | -1800.0 | 0.0 | 0.11 | 210.0 | 0.0 | 0.59 | 3.51 | 0.0 | 0.27 | 145.45 | 0.0 | 0 | 0 | 0.0 | 3.63 | 70.23 | 0.0 | 0.14 | 129.79 | 0.0 | 0.27 | 142.19 | 0.0 | 0.41 | -2.38 | 0.0 | 0.01 | 0.0 | 0.0 | -8.70 | 0 | 0.0 |
| 20Q1 (2) | 0.02 | -98.04 | 0.0 | 0.55 | 140.15 | 0.0 | -0.01 | 50.0 | 0.0 | -0.1 | -42.86 | 0.0 | 0.57 | 262.86 | 0.0 | 0.11 | -67.65 | 0.0 | 0 | 0 | 0.0 | 2.13 | -52.79 | 0.0 | -0.47 | -193.75 | 0.0 | -0.64 | -2033.33 | 0.0 | 0.42 | 2.44 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 1.02 | 0.0 | 0.0 | -1.37 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | -0.35 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.52 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 261.54 | 0.0 | 0.0 |
