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) | -0.21 | 0 | -1.74 | 0 | 1.06 | 0 | 0 | 0 | -1.95 | 0 | 1.54 | -23.0 | 0.01 | 0.0 | 14.33 | 17.18 | 1.18 | -68.62 | 0.98 | -71.76 | 0.7 | -6.67 | 0.1 | 0.0 | -11.80 | 0 |
| 2022 (9) | 4.32 | -30.66 | -2.12 | 0 | -1.82 | 0 | 0 | 0 | 2.2 | -36.23 | 2.0 | -7.83 | 0.01 | 0.0 | 12.22 | 4.62 | 3.76 | -22.15 | 3.47 | 12.3 | 0.75 | -2.6 | 0.1 | 0.0 | 100.00 | -36.44 |
| 2021 (8) | 6.23 | 79.02 | -2.78 | 0 | -1.81 | 0 | 0 | 0 | 3.45 | 0 | 2.17 | -38.53 | 0.01 | 0 | 11.69 | -54.25 | 4.83 | 75.0 | 3.09 | 52.22 | 0.77 | -2.53 | 0.1 | -9.09 | 157.32 | 32.46 |
| 2020 (7) | 3.48 | 110.91 | -3.58 | 0 | -0.12 | 0 | 0 | 0 | -0.1 | 0 | 3.53 | 13.5 | -0.02 | 0 | 25.54 | 6.77 | 2.76 | 14.05 | 2.03 | 16.0 | 0.79 | -11.24 | 0.11 | 266.67 | 118.77 | 92.19 |
| 2019 (6) | 1.65 | -48.76 | -3.2 | 0 | 0.5 | 0 | 0 | 0 | -1.55 | 0 | 3.11 | 108.72 | 0.01 | 0 | 23.92 | 233.8 | 2.42 | -60.0 | 1.75 | -63.0 | 0.89 | 5.95 | 0.03 | 0.0 | 61.80 | 7.47 |
| 2018 (5) | 3.22 | -20.88 | -1.65 | 0 | -0.07 | 0 | 0 | 0 | 1.57 | 18.05 | 1.49 | -30.37 | -0.02 | 0 | 7.17 | -50.17 | 6.05 | 81.68 | 4.73 | 98.74 | 0.84 | -17.65 | 0.03 | 50.0 | 57.50 | -51.68 |
| 2017 (4) | 4.07 | 27.99 | -2.74 | 0 | 0.21 | 0 | -0.13 | 0 | 1.33 | -51.64 | 2.14 | 1026.32 | 0.02 | 0 | 14.38 | 644.06 | 3.33 | 168.55 | 2.38 | 176.74 | 1.02 | -13.56 | 0.02 | 100.0 | 119.01 | -23.28 |
| 2016 (3) | 3.18 | 4.95 | -0.43 | 0 | -1.98 | 0 | 0 | 0 | 2.75 | -2.48 | 0.19 | 11.76 | -0.01 | 0 | 1.93 | 16.2 | 1.24 | 29.17 | 0.86 | 21.13 | 1.18 | -9.23 | 0.01 | 0.0 | 155.12 | 3.41 |
| 2015 (2) | 3.03 | -11.66 | -0.21 | 0 | -2.93 | 0 | 0 | 0 | 2.82 | -3.75 | 0.17 | -62.22 | 0.01 | 0 | 1.66 | -62.41 | 0.96 | 146.15 | 0.71 | 238.1 | 1.3 | -9.72 | 0.01 | 0.0 | 150.00 | -27.41 |
| 2014 (1) | 3.43 | 82.45 | -0.5 | 0 | -2.21 | 0 | 0 | 0 | 2.93 | 301.37 | 0.45 | -60.87 | -0.01 | 0 | 4.42 | -63.76 | 0.39 | -17.02 | 0.21 | -64.41 | 1.44 | 2.13 | 0.01 | 0.0 | 206.63 | 120.91 |
| 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) | 0.63 | 10.53 | 70.27 | -0.23 | 78.1 | 32.35 | 1.93 | 1065.0 | 285.58 | 0.09 | 0 | 0 | 0.4 | 183.33 | 1233.33 | 0.03 | -86.36 | -76.92 | 0 | 0 | 0 | 1.07 | -87.82 | -79.81 | 0.22 | 15.79 | 4.76 | 0.13 | -31.58 | -48.0 | 0.18 | 20.0 | 12.5 | 0.03 | 0.0 | 0.0 | 185.29 | 20.28 | 120.35 |
| 24Q2 (19) | 0.57 | 54.05 | 1040.0 | -1.05 | -123.4 | -1212.5 | -0.2 | 23.08 | 42.86 | 0 | 0 | 0 | -0.48 | -380.0 | -1500.0 | 0.22 | -50.0 | 214.29 | 0 | 100.0 | 0 | 8.80 | -49.2 | 259.54 | 0.19 | -17.39 | -59.57 | 0.19 | -47.22 | -56.82 | 0.15 | 7.14 | -11.76 | 0.03 | 0.0 | 0.0 | 154.05 | 120.67 | 1871.89 |
| 24Q1 (18) | 0.37 | 197.37 | 254.17 | -0.47 | 17.54 | 37.33 | -0.26 | -149.06 | -113.54 | 0 | 0 | 0 | -0.1 | 89.47 | 89.9 | 0.44 | -30.16 | -38.03 | -0.02 | -200.0 | 0.0 | 17.32 | -35.11 | -25.1 | 0.23 | 360.0 | -48.89 | 0.36 | 550.0 | -2.7 | 0.14 | -22.22 | -26.32 | 0.03 | 0.0 | 0.0 | 69.81 | 123.88 | 271.62 |
| 23Q4 (17) | -0.38 | -202.7 | -137.25 | -0.57 | -67.65 | -67.65 | 0.53 | 150.96 | 150.0 | 0 | 0 | 0 | -0.95 | -3266.67 | -239.71 | 0.63 | 384.62 | 90.91 | 0.02 | 0 | 0 | 26.69 | 403.1 | 198.5 | 0.05 | -76.19 | -94.85 | -0.08 | -132.0 | -108.51 | 0.18 | 12.5 | 0.0 | 0.03 | 0.0 | 0.0 | -292.31 | -447.61 | -429.56 |
| 23Q3 (16) | 0.37 | 640.0 | -26.0 | -0.34 | -325.0 | 58.02 | -1.04 | -197.14 | -141.86 | 0 | 0 | 0 | 0.03 | 200.0 | 109.68 | 0.13 | 85.71 | -85.06 | 0 | 0 | 0 | 5.31 | 116.79 | -74.32 | 0.21 | -55.32 | -78.12 | 0.25 | -43.18 | -72.22 | 0.16 | -5.88 | -15.79 | 0.03 | 0.0 | 50.0 | 84.09 | 976.36 | 86.68 |
| 23Q2 (15) | 0.05 | 120.83 | -96.21 | -0.08 | 89.33 | 78.38 | -0.35 | -118.23 | -66.67 | 0 | 0 | 0 | -0.03 | 96.97 | -103.16 | 0.07 | -90.14 | -70.83 | 0 | 100.0 | 0 | 2.45 | -89.42 | -53.9 | 0.47 | 4.44 | -57.27 | 0.44 | 18.92 | -51.65 | 0.17 | -10.53 | -10.53 | 0.03 | 0.0 | 50.0 | 7.81 | 119.21 | -93.37 |
| 23Q1 (14) | -0.24 | -123.53 | -116.11 | -0.75 | -120.59 | -27.12 | 1.92 | 281.13 | 1700.0 | 0 | 0 | 0 | -0.99 | -245.59 | -210.0 | 0.71 | 115.15 | 29.09 | -0.02 | 0 | 0 | 23.13 | 158.6 | 65.25 | 0.45 | -53.61 | -38.36 | 0.37 | -60.64 | -49.32 | 0.19 | 5.56 | -5.0 | 0.03 | 0.0 | 50.0 | -40.68 | -145.86 | -125.94 |
| 22Q4 (13) | 1.02 | 104.0 | -15.0 | -0.34 | 58.02 | 64.58 | -1.06 | -146.51 | -657.14 | 0 | 0 | 0 | 0.68 | 319.35 | 183.33 | 0.33 | -62.07 | -65.26 | 0 | 0 | 100.0 | 8.94 | -56.72 | -56.98 | 0.97 | 1.04 | -25.38 | 0.94 | 4.44 | 54.1 | 0.18 | -5.26 | -5.26 | 0.03 | 50.0 | 0.0 | 88.70 | 96.9 | -38.65 |
| 22Q3 (12) | 0.5 | -62.12 | -66.89 | -0.81 | -118.92 | -102.5 | -0.43 | -104.76 | 10.42 | 0 | 0 | 0 | -0.31 | -132.63 | -127.93 | 0.87 | 262.5 | 112.2 | 0 | 0 | 0 | 20.67 | 289.19 | 147.98 | 0.96 | -12.73 | -27.27 | 0.9 | -1.1 | -8.16 | 0.19 | 0.0 | 0.0 | 0.02 | 0.0 | -33.33 | 45.05 | -61.78 | -64.2 |
| 22Q2 (11) | 1.32 | -11.41 | -31.25 | -0.37 | 37.29 | 62.24 | -0.21 | -75.0 | -40.0 | 0 | 0 | 0 | 0.95 | 5.56 | 1.06 | 0.24 | -56.36 | -31.43 | 0 | 0 | 0 | 5.31 | -62.06 | -25.66 | 1.1 | 50.68 | -13.39 | 0.91 | 24.66 | 9.64 | 0.19 | -5.0 | -5.0 | 0.02 | 0.0 | -33.33 | 117.86 | -24.86 | -34.93 |
| 22Q1 (10) | 1.49 | 24.17 | -6.88 | -0.59 | 38.54 | -34.09 | -0.12 | 14.29 | 88.57 | 0 | 0 | 0 | 0.9 | 275.0 | -22.41 | 0.55 | -42.11 | 22.22 | 0 | 100.0 | -100.0 | 13.99 | -32.68 | 30.31 | 0.73 | -43.85 | -23.16 | 0.73 | 19.67 | 10.61 | 0.2 | 5.26 | 0.0 | 0.02 | -33.33 | -33.33 | 156.84 | 8.48 | -12.76 |
| 21Q4 (9) | 1.2 | -20.53 | -11.76 | -0.96 | -140.0 | -43.28 | -0.14 | 70.83 | 84.62 | 0 | 0 | 0 | 0.24 | -78.38 | -65.22 | 0.95 | 131.71 | 46.15 | -0.01 | 0 | 0 | 20.79 | 149.45 | 12.89 | 1.3 | -1.52 | 58.54 | 0.61 | -37.76 | 5.17 | 0.19 | 0.0 | -5.0 | 0.03 | 0.0 | 0.0 | 144.58 | 14.9 | -13.89 |
| 21Q3 (8) | 1.51 | -21.35 | 4933.33 | -0.4 | 59.18 | 36.51 | -0.48 | -220.0 | -200.0 | 0 | 0 | 0 | 1.11 | 18.09 | 285.0 | 0.41 | 17.14 | -35.94 | 0 | 0 | 0 | 8.33 | 16.67 | -54.82 | 1.32 | 3.94 | 100.0 | 0.98 | 18.07 | 108.51 | 0.19 | -5.0 | -5.0 | 0.03 | 0.0 | 0.0 | 125.83 | -30.53 | 2836.11 |
| 21Q2 (7) | 1.92 | 20.0 | 61.34 | -0.98 | -122.73 | 13.27 | -0.15 | 85.71 | -115.46 | 0 | 0 | 0 | 0.94 | -18.97 | 1466.67 | 0.35 | -22.22 | -68.18 | 0 | -100.0 | 100.0 | 7.14 | -33.49 | -74.61 | 1.27 | 33.68 | 64.94 | 0.83 | 25.76 | 53.7 | 0.2 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 181.13 | 0.75 | 17.2 |
| 21Q1 (6) | 1.6 | 17.65 | 77.78 | -0.44 | 34.33 | 61.74 | -1.05 | -15.38 | -3400.0 | 0 | 0 | 0 | 1.16 | 68.12 | 564.0 | 0.45 | -30.77 | -60.53 | 0.02 | 0 | 0 | 10.74 | -41.67 | -72.68 | 0.95 | 15.85 | 86.27 | 0.66 | 13.79 | 50.0 | 0.2 | 0.0 | 5.26 | 0.03 | 0.0 | 0.0 | 179.78 | 7.07 | 31.84 |
| 20Q4 (5) | 1.36 | 4433.33 | 13.33 | -0.67 | -6.35 | 50.0 | -0.91 | -468.75 | -40.0 | 0 | 0 | 0 | 0.69 | 215.0 | 592.86 | 0.65 | 1.56 | -48.0 | 0 | 0 | 0 | 18.41 | -0.16 | -55.81 | 0.82 | 24.24 | 46.43 | 0.58 | 23.4 | 31.82 | 0.2 | 0.0 | -20.0 | 0.03 | 0.0 | 200.0 | 167.90 | 3817.7 | -2.06 |
| 20Q3 (4) | 0.03 | -97.48 | 0.0 | -0.63 | 44.25 | 0.0 | -0.16 | -116.49 | 0.0 | 0 | 0 | 0.0 | -0.6 | -1100.0 | 0.0 | 0.64 | -41.82 | 0.0 | 0 | 100.0 | 0.0 | 18.44 | -34.44 | 0.0 | 0.66 | -14.29 | 0.0 | 0.47 | -12.96 | 0.0 | 0.2 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 4.29 | -97.23 | 0.0 |
| 20Q2 (3) | 1.19 | 32.22 | 0.0 | -1.13 | 1.74 | 0.0 | 0.97 | 3333.33 | 0.0 | 0 | 0 | 0.0 | 0.06 | 124.0 | 0.0 | 1.1 | -3.51 | 0.0 | -0.03 | 0 | 0.0 | 28.13 | -28.43 | 0.0 | 0.77 | 50.98 | 0.0 | 0.54 | 22.73 | 0.0 | 0.2 | 5.26 | 0.0 | 0.03 | 0.0 | 0.0 | 154.55 | 13.33 | 0.0 |
| 20Q1 (2) | 0.9 | -25.0 | 0.0 | -1.15 | 14.18 | 0.0 | -0.03 | 95.38 | 0.0 | 0 | 0 | 0.0 | -0.25 | -78.57 | 0.0 | 1.14 | -8.8 | 0.0 | 0 | 0 | 0.0 | 39.31 | -5.66 | 0.0 | 0.51 | -8.93 | 0.0 | 0.44 | 0.0 | 0.0 | 0.19 | -24.0 | 0.0 | 0.03 | 200.0 | 0.0 | 136.36 | -20.45 | 0.0 |
| 19Q4 (1) | 1.2 | 0.0 | 0.0 | -1.34 | 0.0 | 0.0 | -0.65 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | 1.25 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 41.67 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 171.43 | 0.0 | 0.0 |
