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) | 3.15 | 1400.0 | -0.46 | 0 | -1.99 | 0 | -0.02 | 0 | 2.69 | 0 | 0.28 | -22.22 | -0.23 | 0 | 1.21 | -14.52 | -0.68 | 0 | -0.54 | 0 | 1.86 | -3.12 | 0.19 | 5.56 | 208.61 | 2413.25 |
| 2022 (9) | 0.21 | -91.43 | -1.39 | 0 | -0.82 | 0 | -0.01 | 0 | -1.18 | 0 | 0.36 | -74.83 | -1.04 | 0 | 1.42 | -73.83 | -0.21 | 0 | 0.43 | -60.19 | 1.92 | 8.47 | 0.18 | 100.0 | 8.30 | -90.04 |
| 2021 (8) | 2.45 | -21.97 | -2.72 | 0 | 0.78 | -54.65 | -0.06 | 0 | -0.27 | 0 | 1.43 | -51.03 | -1.26 | 0 | 5.42 | -57.41 | 1.85 | -19.57 | 1.08 | -21.74 | 1.77 | 8.59 | 0.09 | 350.0 | 83.33 | -19.59 |
| 2020 (7) | 3.14 | -23.97 | -3.51 | 0 | 1.72 | -65.94 | -0.03 | 0 | -0.37 | 0 | 2.92 | -65.32 | -0.81 | 0 | 12.72 | -68.39 | 2.3 | 277.05 | 1.38 | 590.0 | 1.63 | 7.24 | 0.02 | 0.0 | 103.63 | -56.34 |
| 2019 (6) | 4.13 | 679.25 | -7.97 | 0 | 5.05 | 461.11 | 0.16 | 0 | -3.84 | 0 | 8.42 | 179.73 | 0.27 | 0 | 40.23 | 227.85 | 0.61 | -63.69 | 0.2 | -80.39 | 1.52 | 9.35 | 0.02 | 0.0 | 237.36 | 988.26 |
| 2018 (5) | 0.53 | -63.95 | -2.61 | 0 | 0.9 | 0 | -0.13 | 0 | -2.08 | 0 | 3.01 | 34.98 | -0.07 | 0 | 12.27 | 22.38 | 1.68 | 9.8 | 1.02 | 240.0 | 1.39 | 6.11 | 0.02 | 0.0 | 21.81 | -75.82 |
| 2017 (4) | 1.47 | 104.17 | -0.62 | 0 | -0.05 | 0 | -0.02 | 0 | 0.85 | 0 | 2.23 | 7.73 | -0.05 | 0 | 10.03 | -6.37 | 1.53 | 565.22 | 0.3 | 0 | 1.31 | -8.39 | 0.02 | -33.33 | 90.18 | 36.53 |
| 2016 (3) | 0.72 | 0 | -2.82 | 0 | 2.51 | -25.74 | -0.06 | 0 | -2.1 | 0 | 2.07 | -24.45 | 0.05 | 400.0 | 10.71 | -33.56 | 0.23 | 76.92 | -0.37 | 0 | 1.43 | 13.49 | 0.03 | 0.0 | 66.06 | 0 |
| 2015 (2) | -0.15 | 0 | -3.4 | 0 | 3.38 | 19.43 | 0.03 | -66.67 | -3.55 | 0 | 2.74 | -1.08 | 0.01 | 0 | 16.12 | -2.42 | 0.13 | -74.0 | -0.12 | 0 | 1.26 | 35.48 | 0.03 | 50.0 | -12.82 | 0 |
| 2014 (1) | 0.14 | -64.1 | -2.56 | 0 | 2.83 | 69.46 | 0.09 | 0 | -2.42 | 0 | 2.77 | 52.2 | -0.22 | 0 | 16.52 | 20.07 | 0.5 | 0.0 | 0.56 | 55.56 | 0.93 | 4.49 | 0.02 | 0.0 | 9.27 | -69.81 |
| 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) | 0.22 | -58.49 | -82.54 | -0.35 | -600.0 | -250.0 | -0.55 | 37.5 | 54.17 | -0.01 | 0 | 0 | -0.13 | -127.08 | -111.21 | 0.17 | 750.0 | 30.77 | -0.22 | -1000.0 | -1200.0 | 2.56 | 668.2 | 15.43 | 0.05 | -16.67 | 350.0 | 0.01 | -83.33 | 110.0 | 0.47 | 2.17 | 2.17 | 0.05 | 25.0 | 0.0 | 41.51 | -56.14 | -86.49 |
| 24Q2 (19) | 0.53 | 29.27 | -17.19 | -0.05 | -266.67 | 77.27 | -0.88 | -528.57 | -172.73 | 0 | 100.0 | 100.0 | 0.48 | 9.09 | 14.29 | 0.02 | 100.0 | -77.78 | -0.02 | -200.0 | 83.33 | 0.33 | 116.64 | -79.85 | 0.06 | -82.35 | 131.58 | 0.06 | -77.78 | 175.0 | 0.46 | 2.22 | -2.13 | 0.04 | -20.0 | -20.0 | 94.64 | 77.74 | -34.93 |
| 24Q1 (18) | 0.41 | -64.96 | 355.56 | 0.03 | 137.5 | 150.0 | -0.14 | 92.93 | -600.0 | -0.01 | 0.0 | 0 | 0.44 | -59.63 | 1366.67 | 0.01 | -83.33 | 0.0 | 0.02 | 125.0 | 140.0 | 0.15 | -82.16 | -26.11 | 0.34 | 126.67 | 154.84 | 0.27 | 28.57 | 148.21 | 0.45 | -2.17 | -6.25 | 0.05 | 0.0 | 0.0 | 53.25 | -67.23 | 0 |
| 23Q4 (17) | 1.17 | -7.14 | 880.0 | -0.08 | 20.0 | -366.67 | -1.98 | -65.0 | -2300.0 | -0.01 | 0 | -200.0 | 1.09 | -6.03 | 1008.33 | 0.06 | -53.85 | -14.29 | -0.08 | -500.0 | -180.0 | 0.86 | -61.13 | -27.81 | 0.15 | 850.0 | 157.69 | 0.21 | 310.0 | 231.25 | 0.46 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 162.50 | -47.12 | 479.17 |
| 23Q3 (16) | 1.26 | 96.88 | 93.85 | -0.1 | 54.55 | 73.68 | -1.2 | -199.17 | -160.87 | 0 | 100.0 | 0 | 1.16 | 176.19 | 329.63 | 0.13 | 44.44 | 85.71 | 0.02 | 116.67 | 106.67 | 2.21 | 34.11 | 92.04 | -0.02 | 89.47 | 93.75 | -0.1 | -25.0 | -400.0 | 0.46 | -2.13 | -6.12 | 0.05 | 0.0 | 0.0 | 307.32 | 111.28 | 145.85 |
| 23Q2 (15) | 0.64 | 611.11 | 60.0 | -0.22 | -266.67 | 47.62 | 1.21 | 6150.0 | 2320.0 | -0.02 | 0 | 0 | 0.42 | 1300.0 | 2200.0 | 0.09 | 800.0 | 12.5 | -0.12 | -140.0 | 65.71 | 1.65 | 694.31 | 28.19 | -0.19 | 69.35 | -235.71 | -0.08 | 85.71 | -122.86 | 0.47 | -2.08 | -2.08 | 0.05 | 0.0 | 25.0 | 145.45 | 0 | 216.36 |
| 23Q1 (14) | 0.09 | 160.0 | 113.24 | -0.06 | -300.0 | 90.32 | -0.02 | -122.22 | 96.08 | 0 | -100.0 | 100.0 | 0.03 | 125.0 | 102.31 | 0.01 | -85.71 | -92.86 | -0.05 | -150.0 | 89.8 | 0.21 | -82.57 | -89.25 | -0.62 | -138.46 | -369.57 | -0.56 | -250.0 | -315.38 | 0.48 | 4.35 | -2.04 | 0.05 | 0.0 | 25.0 | 0.00 | 100.0 | 100.0 |
| 22Q4 (13) | -0.15 | -123.08 | -109.49 | 0.03 | 107.89 | 108.11 | 0.09 | 119.57 | 120.0 | 0.01 | 0 | 125.0 | -0.12 | -144.44 | -109.92 | 0.07 | 0.0 | -80.0 | 0.1 | 133.33 | 400.0 | 1.19 | 3.41 | -76.39 | -0.26 | 18.75 | -218.18 | -0.16 | -700.0 | -245.45 | 0.46 | -6.12 | -4.17 | 0.05 | 0.0 | 25.0 | -42.86 | -134.29 | -117.09 |
| 22Q3 (12) | 0.65 | 62.5 | 186.67 | -0.38 | 9.52 | 25.49 | -0.46 | -1020.0 | -190.2 | 0 | 0 | 0 | 0.27 | 1450.0 | 121.43 | 0.07 | -12.5 | -68.18 | -0.3 | 14.29 | -3.45 | 1.15 | -10.48 | -65.14 | -0.32 | -328.57 | -172.73 | -0.02 | -105.71 | -107.14 | 0.49 | 2.08 | 11.36 | 0.05 | 25.0 | 150.0 | 125.00 | 171.88 | 223.33 |
| 22Q2 (11) | 0.4 | 158.82 | -68.25 | -0.42 | 32.26 | 53.85 | 0.05 | 109.8 | 110.64 | 0 | 100.0 | 100.0 | -0.02 | 98.46 | -105.71 | 0.08 | -42.86 | -80.95 | -0.35 | 28.57 | 27.08 | 1.29 | -33.38 | -79.91 | 0.14 | -39.13 | -75.86 | 0.35 | 34.62 | 16.67 | 0.48 | -2.04 | 11.63 | 0.04 | 0.0 | 100.0 | 45.98 | 153.41 | -72.63 |
| 22Q1 (10) | -0.68 | -143.04 | -294.29 | -0.62 | -67.57 | 33.33 | -0.51 | -13.33 | -142.86 | -0.01 | 75.0 | -150.0 | -1.3 | -207.44 | -124.14 | 0.14 | -60.0 | -68.18 | -0.49 | -2550.0 | 3.92 | 1.93 | -61.71 | -72.49 | 0.23 | 4.55 | -62.3 | 0.26 | 136.36 | -33.33 | 0.49 | 2.08 | 16.67 | 0.04 | 0.0 | 100.0 | -86.08 | -134.32 | -304.12 |
| 21Q4 (9) | 1.58 | 310.67 | 33.9 | -0.37 | 27.45 | 70.63 | -0.45 | -188.24 | -136.29 | -0.04 | 0 | -33.33 | 1.21 | 196.03 | 1612.5 | 0.35 | 59.09 | -58.33 | 0.02 | 106.9 | 106.45 | 5.05 | 52.66 | -58.57 | 0.22 | -50.0 | -67.65 | 0.11 | -60.71 | -73.81 | 0.48 | 9.09 | -12.73 | 0.04 | 100.0 | 300.0 | 250.79 | 347.45 | 108.29 |
| 21Q3 (8) | -0.75 | -159.52 | -263.04 | -0.51 | 43.96 | 67.52 | 0.51 | 208.51 | -37.04 | 0 | 100.0 | 0 | -1.26 | -460.0 | -13.51 | 0.22 | -47.62 | -81.51 | -0.29 | 39.58 | 44.23 | 3.31 | -48.41 | -82.57 | 0.44 | -24.14 | -45.68 | 0.28 | -6.67 | -28.21 | 0.44 | 2.33 | 29.41 | 0.02 | 0.0 | 100.0 | -101.35 | -160.33 | -263.04 |
| 21Q2 (7) | 1.26 | 260.0 | 460.0 | -0.91 | 2.15 | -810.0 | -0.47 | -139.5 | -1466.67 | -0.04 | -300.0 | 76.47 | 0.35 | 160.34 | 177.78 | 0.42 | -4.55 | 13.51 | -0.48 | 5.88 | -633.33 | 6.41 | -8.77 | -2.95 | 0.58 | -4.92 | -3.33 | 0.3 | -23.08 | -31.82 | 0.43 | 2.38 | 16.22 | 0.02 | 0.0 | 0 | 168.00 | 298.4 | 488.8 |
| 21Q1 (6) | 0.35 | -70.34 | -81.18 | -0.93 | 26.19 | -60.34 | 1.19 | -4.03 | 496.67 | 0.02 | 166.67 | -87.5 | -0.58 | -625.0 | -145.31 | 0.44 | -47.62 | -15.38 | -0.51 | -64.52 | -750.0 | 7.03 | -42.35 | -43.36 | 0.61 | -10.29 | 190.48 | 0.39 | -7.14 | 200.0 | 0.42 | -23.64 | 13.51 | 0.02 | 100.0 | 0 | 42.17 | -64.98 | -88.66 |
| 20Q4 (5) | 1.18 | 156.52 | 555.56 | -1.26 | 19.75 | 70.21 | 1.24 | 53.09 | -69.9 | -0.03 | 0 | -400.0 | -0.08 | 92.79 | 98.02 | 0.84 | -29.41 | -81.33 | -0.31 | 40.38 | -210.71 | 12.19 | -35.76 | -83.09 | 0.68 | -16.05 | 19.3 | 0.42 | 7.69 | 121.05 | 0.55 | 61.76 | 41.03 | 0.01 | 0.0 | 0 | 120.41 | 93.7 | 287.98 |
| 20Q3 (4) | 0.46 | 231.43 | 0.0 | -1.57 | -1470.0 | 0.0 | 0.81 | 2800.0 | 0.0 | 0 | 100.0 | 0.0 | -1.11 | -146.67 | 0.0 | 1.19 | 221.62 | 0.0 | -0.52 | -677.78 | 0.0 | 18.98 | 187.25 | 0.0 | 0.81 | 35.0 | 0.0 | 0.39 | -11.36 | 0.0 | 0.34 | -8.11 | 0.0 | 0.01 | 0 | 0.0 | 62.16 | 243.86 | 0.0 |
| 20Q2 (3) | -0.35 | -118.82 | 0.0 | -0.1 | 82.76 | 0.0 | -0.03 | 90.0 | 0.0 | -0.17 | -206.25 | 0.0 | -0.45 | -135.16 | 0.0 | 0.37 | -28.85 | 0.0 | 0.09 | 250.0 | 0.0 | 6.61 | -46.76 | 0.0 | 0.6 | 185.71 | 0.0 | 0.44 | 238.46 | 0.0 | 0.37 | 0.0 | 0.0 | 0 | 0 | 0.0 | -43.21 | -111.62 | 0.0 |
| 20Q1 (2) | 1.86 | 933.33 | 0.0 | -0.58 | 86.29 | 0.0 | -0.3 | -107.28 | 0.0 | 0.16 | 1500.0 | 0.0 | 1.28 | 131.6 | 0.0 | 0.52 | -88.44 | 0.0 | -0.06 | -121.43 | 0.0 | 12.41 | -82.79 | 0.0 | 0.21 | -63.16 | 0.0 | 0.13 | -31.58 | 0.0 | 0.37 | -5.13 | 0.0 | 0 | 0 | 0.0 | 372.00 | 1098.67 | 0.0 |
| 19Q4 (1) | 0.18 | 0.0 | 0.0 | -4.23 | 0.0 | 0.0 | 4.12 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -4.05 | 0.0 | 0.0 | 4.5 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 72.12 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 31.03 | 0.0 | 0.0 |
