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) | 3.45 | -5.99 | -4.29 | 0 | 0.97 | 0 | -0.28 | 0 | -0.84 | 0 | 4.58 | 182.72 | 0 | 0 | 21.58 | 237.74 | 0.55 | -66.87 | 0.42 | -69.34 | 1.77 | -1.67 | 0 | 0 | 157.53 | 36.07 |
| 2022 (9) | 3.67 | 1735.0 | -1.46 | 0 | -0.96 | 0 | -0.01 | 0 | 2.21 | 0 | 1.62 | 45.95 | 0 | 0 | 6.39 | 35.47 | 1.66 | 5.73 | 1.37 | 34.31 | 1.8 | 10.43 | 0 | 0 | 115.77 | 1433.99 |
| 2021 (8) | 0.2 | -92.73 | -1.05 | 0 | 0.67 | 0 | -0.01 | 0 | -0.85 | 0 | 1.11 | -19.57 | 0 | 0 | 4.72 | -41.0 | 1.57 | 19.85 | 1.02 | -41.38 | 1.63 | 7.24 | 0 | 0 | 7.55 | -91.05 |
| 2020 (7) | 2.75 | 47.85 | 0.03 | 0 | -1.33 | 0 | 0.17 | -62.22 | 2.78 | 363.33 | 1.38 | -9.8 | 0 | 0 | 8.00 | -20.78 | 1.31 | 424.0 | 1.74 | 5700.0 | 1.52 | -5.59 | 0 | 0 | 84.36 | -25.62 |
| 2019 (6) | 1.86 | 615.38 | -1.26 | 0 | -0.62 | 0 | 0.45 | 0 | 0.6 | 0 | 1.53 | 86.59 | 0 | 0 | 10.09 | 79.82 | 0.25 | -45.65 | 0.03 | -92.31 | 1.61 | 42.48 | 0 | 0 | 113.41 | 563.04 |
| 2018 (5) | 0.26 | -76.99 | -0.32 | 0 | 0.45 | 0 | -0.09 | 0 | -0.06 | 0 | 0.82 | -51.76 | 0 | 0 | 5.61 | -55.33 | 0.46 | 43.75 | 0.39 | 143.75 | 1.13 | -3.42 | 0 | 0 | 17.11 | -79.87 |
| 2017 (4) | 1.13 | -54.07 | -1.71 | 0 | -0.07 | 0 | -0.16 | 0 | -0.58 | 0 | 1.7 | -0.58 | -0.01 | 0 | 12.56 | 8.38 | 0.32 | -56.16 | 0.16 | -75.0 | 1.17 | -3.31 | 0 | 0 | 84.96 | -34.03 |
| 2016 (3) | 2.46 | 84.96 | -1.65 | 0 | -0.52 | 0 | -0.1 | 0 | 0.81 | 0 | 1.71 | -16.59 | -0.15 | 0 | 11.59 | -18.79 | 0.73 | -12.05 | 0.64 | 0.0 | 1.21 | 14.15 | 0.06 | 50.0 | 128.80 | 68.5 |
| 2015 (2) | 1.33 | 82.19 | -2.05 | 0 | 0.61 | -23.75 | -0.09 | 0 | -0.72 | 0 | 2.05 | 25.0 | -0.16 | 0 | 14.28 | 16.47 | 0.83 | -11.7 | 0.64 | -7.25 | 1.06 | 9.28 | 0.04 | 0 | 76.44 | 73.82 |
| 2014 (1) | 0.73 | -53.21 | -2.19 | 0 | 0.8 | -47.02 | -0.22 | 0 | -1.46 | 0 | 1.64 | -27.11 | -0.63 | 0 | 12.26 | -33.92 | 0.94 | 62.07 | 0.69 | -36.11 | 0.97 | 15.48 | 0 | 0 | 43.98 | -45.59 |
| 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) | -1.42 | -1477.78 | -220.34 | -0.19 | 44.12 | 60.42 | 0.08 | -89.33 | -77.14 | -0.47 | -4800.0 | -213.33 | -1.61 | -274.42 | -330.0 | 0.19 | -45.71 | -60.42 | 0 | 0 | 0 | 3.45 | -48.97 | -64.09 | 0.13 | 143.33 | -18.75 | -0.06 | 78.57 | -140.0 | 0.42 | -6.67 | -4.55 | -0.01 | -200.0 | 0 | -405.71 | -711.43 | -302.86 |
| 24Q2 (19) | -0.09 | -122.5 | -108.91 | -0.34 | 33.33 | 89.1 | 0.75 | 1600.0 | -10.71 | 0.01 | -93.33 | 104.17 | -0.43 | -290.91 | 79.62 | 0.35 | -31.37 | -88.85 | 0 | 0 | 0 | 6.77 | -34.16 | -87.58 | -0.3 | -275.0 | -257.89 | -0.28 | -1033.33 | -240.0 | 0.45 | 0.0 | 2.27 | 0.01 | 0 | 0 | -50.00 | -160.0 | -131.68 |
| 24Q1 (18) | 0.4 | -61.54 | 90.48 | -0.51 | 5.56 | -240.0 | -0.05 | 94.12 | -107.81 | 0.15 | -16.67 | 314.29 | -0.11 | -122.0 | -283.33 | 0.51 | -25.0 | 88.89 | 0 | 0 | 0 | 10.28 | -23.49 | 106.41 | -0.08 | -233.33 | -157.14 | 0.03 | 0 | -50.0 | 0.45 | 0.0 | 0.0 | 0 | 0 | 0 | 83.33 | -63.94 | 102.38 |
| 23Q4 (17) | 1.04 | -11.86 | -62.18 | -0.54 | -12.5 | -170.0 | -0.85 | -342.86 | -14.86 | 0.18 | 220.0 | 38.46 | 0.5 | -28.57 | -80.39 | 0.68 | 41.67 | 112.5 | 0 | 0 | 0 | 13.44 | 39.71 | 139.8 | 0.06 | -62.5 | -84.21 | 0 | -100.0 | -100.0 | 0.45 | 2.27 | 0.0 | 0 | 0 | 0 | 231.11 | 15.56 | -48.74 |
| 23Q3 (16) | 1.18 | 16.83 | 107.02 | -0.48 | 84.62 | -23.08 | 0.35 | -58.33 | 250.0 | -0.15 | 37.5 | -287.5 | 0.7 | 133.18 | 288.89 | 0.48 | -84.71 | 23.08 | 0 | 0 | 0 | 9.62 | -82.35 | 62.79 | 0.16 | -15.79 | -60.98 | 0.15 | -25.0 | -65.91 | 0.44 | 0.0 | 0.0 | 0 | 0 | 0 | 200.00 | 26.73 | 208.77 |
| 23Q2 (15) | 1.01 | 380.95 | 431.58 | -3.12 | -1980.0 | -511.76 | 0.84 | 31.25 | 542.11 | -0.24 | -242.86 | 27.27 | -2.11 | -3616.67 | -559.38 | 3.14 | 1062.96 | 503.85 | 0 | 0 | 0 | 54.51 | 994.32 | 636.99 | 0.19 | 35.71 | -59.57 | 0.2 | 233.33 | -56.52 | 0.44 | -2.22 | -4.35 | 0 | 0 | 0 | 157.81 | 283.26 | 664.14 |
| 23Q1 (14) | 0.21 | -92.36 | 31.25 | -0.15 | 25.0 | 59.46 | 0.64 | 186.49 | 633.33 | -0.07 | -153.85 | -163.64 | 0.06 | -97.65 | 128.57 | 0.27 | -15.62 | -28.95 | 0 | 0 | 0 | 4.98 | -11.11 | -21.08 | 0.14 | -63.16 | -65.0 | 0.06 | -62.5 | -80.0 | 0.45 | 0.0 | 0.0 | 0 | 0 | 0 | 41.18 | -90.87 | 93.01 |
| 22Q4 (13) | 2.75 | 382.46 | 1000.0 | -0.2 | 48.72 | 45.95 | -0.74 | -840.0 | -1133.33 | 0.13 | 62.5 | -27.78 | 2.55 | 1316.67 | 2225.0 | 0.32 | -17.95 | -21.95 | 0 | 0 | 0 | 5.60 | -5.16 | -21.13 | 0.38 | -7.32 | 80.95 | 0.16 | -63.64 | 0.0 | 0.45 | 2.27 | 4.65 | 0 | 0 | 0 | 450.82 | 596.0 | 963.93 |
| 22Q3 (12) | 0.57 | 200.0 | -18.57 | -0.39 | 23.53 | -116.67 | 0.1 | 152.63 | -23.08 | 0.08 | 124.24 | 900.0 | 0.18 | 156.25 | -65.38 | 0.39 | -25.0 | 116.67 | 0 | 0 | 0 | 5.91 | -20.11 | 101.89 | 0.41 | -12.77 | -4.65 | 0.44 | -4.35 | 62.96 | 0.44 | -4.35 | 7.32 | 0 | 0 | 0 | 64.77 | 213.64 | -37.08 |
| 22Q2 (11) | 0.19 | 18.75 | 146.34 | -0.51 | -37.84 | -131.82 | -0.19 | -58.33 | -170.37 | -0.33 | -400.0 | -120.0 | -0.32 | -52.38 | 49.21 | 0.52 | 36.84 | 136.36 | 0 | 0 | 0 | 7.40 | 17.18 | 110.81 | 0.47 | 17.5 | -14.55 | 0.46 | 53.33 | 27.78 | 0.46 | 2.22 | 15.0 | 0 | 0 | 0 | 20.65 | -3.19 | 138.28 |
| 22Q1 (10) | 0.16 | -36.0 | 147.06 | -0.37 | 0.0 | -32.14 | -0.12 | -100.0 | -135.29 | 0.11 | -38.89 | 466.67 | -0.21 | -75.0 | 66.13 | 0.38 | -7.32 | 26.67 | 0 | 0 | 0 | 6.31 | -11.17 | 12.57 | 0.4 | 90.48 | 2.56 | 0.3 | 87.5 | 25.0 | 0.45 | 4.65 | 12.5 | 0 | 0 | 0 | 21.33 | -49.65 | 140.16 |
| 21Q4 (9) | 0.25 | -64.29 | -73.12 | -0.37 | -105.56 | -85.0 | -0.06 | -146.15 | 50.0 | 0.18 | 1900.0 | 38.46 | -0.12 | -123.08 | -116.44 | 0.41 | 127.78 | 41.38 | 0 | 0 | 0 | 7.11 | 142.78 | 18.84 | 0.21 | -51.16 | -61.11 | 0.16 | -40.74 | -52.94 | 0.43 | 4.88 | 10.26 | 0 | 0 | 0 | 42.37 | -58.84 | -66.74 |
| 21Q3 (8) | 0.7 | 270.73 | -36.94 | -0.18 | 18.18 | -28.57 | 0.13 | -51.85 | 132.5 | -0.01 | 93.33 | 83.33 | 0.52 | 182.54 | -46.39 | 0.18 | -18.18 | -67.86 | 0 | 0 | 0 | 2.93 | -16.59 | -73.24 | 0.43 | -21.82 | -25.86 | 0.27 | -25.0 | -27.03 | 0.41 | 2.5 | 7.89 | 0 | 0 | 0 | 102.94 | 290.82 | -30.45 |
| 21Q2 (7) | -0.41 | -20.59 | -392.86 | -0.22 | 21.43 | -134.38 | 0.27 | -20.59 | 125.23 | -0.15 | -400.0 | -850.0 | -0.63 | -1.61 | -180.77 | 0.22 | -26.67 | -51.11 | 0 | 0 | 0 | 3.51 | -37.43 | -70.92 | 0.55 | 41.03 | 243.75 | 0.36 | 50.0 | -62.5 | 0.4 | 0.0 | 8.11 | 0 | 0 | 0 | -53.95 | -1.55 | -612.5 |
| 21Q1 (6) | -0.34 | -136.56 | -159.65 | -0.28 | -40.0 | -7.69 | 0.34 | 383.33 | 30.77 | -0.03 | -123.08 | -142.86 | -0.62 | -184.93 | -300.0 | 0.3 | 3.45 | 328.57 | 0 | 0 | 0 | 5.61 | -6.22 | 184.38 | 0.39 | -27.78 | 1200.0 | 0.24 | -29.41 | 300.0 | 0.4 | 2.56 | 5.26 | 0 | 0 | 0 | -53.12 | -141.7 | -141.01 |
| 20Q4 (5) | 0.93 | -16.22 | 19.23 | -0.2 | -42.86 | 52.38 | -0.12 | 70.0 | 70.0 | 0.13 | 316.67 | -7.14 | 0.73 | -24.74 | 102.78 | 0.29 | -48.21 | 26.09 | 0 | 0 | 0 | 5.98 | -45.33 | 0.09 | 0.54 | -6.9 | 575.0 | 0.34 | -8.11 | 1800.0 | 0.39 | 2.63 | -15.22 | 0 | 0 | 0 | 127.40 | -13.92 | -28.13 |
| 20Q3 (4) | 1.11 | 692.86 | 0.0 | -0.14 | -121.88 | 0.0 | -0.4 | 62.62 | 0.0 | -0.06 | -400.0 | 0.0 | 0.97 | 24.36 | 0.0 | 0.56 | 24.44 | 0.0 | 0 | 0 | 0.0 | 10.94 | -9.34 | 0.0 | 0.58 | 262.5 | 0.0 | 0.37 | -61.46 | 0.0 | 0.38 | 2.7 | 0.0 | 0 | 0 | 0.0 | 148.00 | 1306.0 | 0.0 |
| 20Q2 (3) | 0.14 | -75.44 | 0.0 | 0.64 | 346.15 | 0.0 | -1.07 | -511.54 | 0.0 | 0.02 | -71.43 | 0.0 | 0.78 | 151.61 | 0.0 | 0.45 | 542.86 | 0.0 | 0 | 0 | 0.0 | 12.06 | 511.83 | 0.0 | 0.16 | 433.33 | 0.0 | 0.96 | 1500.0 | 0.0 | 0.37 | -2.63 | 0.0 | 0 | 0 | 0.0 | 10.53 | -91.87 | 0.0 |
| 20Q1 (2) | 0.57 | -26.92 | 0.0 | -0.26 | 38.1 | 0.0 | 0.26 | 165.0 | 0.0 | 0.07 | -50.0 | 0.0 | 0.31 | -13.89 | 0.0 | 0.07 | -69.57 | 0.0 | 0 | 0 | 0.0 | 1.97 | -66.99 | 0.0 | 0.03 | -62.5 | 0.0 | 0.06 | 400.0 | 0.0 | 0.38 | -17.39 | 0.0 | 0 | 0 | 0.0 | 129.55 | -26.92 | 0.0 |
| 19Q4 (1) | 0.78 | 0.0 | 0.0 | -0.42 | 0.0 | 0.0 | -0.4 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5.97 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.46 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 177.27 | 0.0 | 0.0 |
