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) | 7.96 | -29.43 | 0.15 | 0 | -15.27 | 0 | 0.24 | 0 | 8.11 | -26.61 | 0.58 | -33.33 | 0.14 | 600.0 | 0.61 | -25.28 | 4.34 | -57.82 | 4.18 | -61.47 | 2.53 | 0.8 | 0.01 | -50.0 | 118.45 | 40.5 |
| 2022 (9) | 11.28 | 84.92 | -0.23 | 0 | -5.51 | 0 | -0.34 | 0 | 11.05 | 93.52 | 0.87 | -22.32 | 0.02 | 0 | 0.82 | -32.4 | 10.29 | -15.59 | 10.85 | 14.45 | 2.51 | -9.71 | 0.02 | 0.0 | 84.30 | 69.72 |
| 2021 (8) | 6.1 | -57.76 | -0.39 | 0 | -8.85 | 0 | 0.34 | 0 | 5.71 | -58.32 | 1.12 | -12.5 | 0 | 0 | 1.22 | -19.32 | 12.19 | 71.93 | 9.48 | 70.81 | 2.78 | -13.93 | 0.02 | 0.0 | 49.67 | -69.73 |
| 2020 (7) | 14.44 | 54.6 | -0.74 | 0 | -7.55 | 0 | -0.12 | 0 | 13.7 | 84.39 | 1.28 | -38.76 | -0.14 | 0 | 1.51 | -36.48 | 7.09 | 133.22 | 5.55 | 158.14 | 3.23 | 7.67 | 0.02 | 0.0 | 164.09 | -9.17 |
| 2019 (6) | 9.34 | 0 | -1.91 | 0 | -6.49 | 0 | -0.06 | 0 | 7.43 | 0 | 2.09 | -62.68 | 0.02 | 100.0 | 2.38 | -58.49 | 3.04 | -38.34 | 2.15 | -43.42 | 3.0 | 47.06 | 0.02 | -33.33 | 180.66 | 0 |
| 2018 (5) | -1.81 | 0 | -5.08 | 0 | 4.39 | 0 | 0.33 | 0 | -6.89 | 0 | 5.6 | 83.01 | 0.01 | -80.0 | 5.72 | 64.36 | 4.93 | -42.34 | 3.8 | -39.59 | 2.04 | 5.15 | 0.03 | 50.0 | -30.83 | 0 |
| 2017 (4) | 7.8 | -19.5 | -7.43 | 0 | -3.77 | 0 | -0.03 | 0 | 0.37 | -92.37 | 3.06 | -28.5 | 0.05 | 0.0 | 3.48 | -30.25 | 8.55 | -18.1 | 6.29 | -25.91 | 1.94 | -15.65 | 0.02 | 100.0 | 94.55 | 5.38 |
| 2016 (3) | 9.69 | -49.11 | -4.84 | 0 | -8.31 | 0 | 0 | 0 | 4.85 | -49.95 | 4.28 | -31.08 | 0.05 | 0 | 4.99 | -23.94 | 10.44 | 32.49 | 8.49 | 33.7 | 2.3 | -8.0 | 0.01 | 0.0 | 89.72 | -58.25 |
| 2015 (2) | 19.04 | 282.33 | -9.35 | 0 | -8.34 | 0 | -0.41 | 0 | 9.69 | 0 | 6.21 | 22.97 | 0 | 0 | 6.56 | 43.93 | 7.88 | 275.24 | 6.35 | 239.57 | 2.5 | -4.94 | 0.01 | -50.0 | 214.90 | 95.05 |
| 2014 (1) | 4.98 | -43.28 | -5.94 | 0 | 3.09 | 0 | 0.01 | 0 | -0.96 | 0 | 5.05 | 81.0 | 0 | 0 | 4.56 | 85.04 | 2.1 | -41.99 | 1.87 | -37.04 | 2.63 | -0.75 | 0.02 | 0.0 | 110.18 | -29.23 |
| 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) | 5.57 | 93.4 | 63.82 | -2.95 | -509.72 | -637.5 | -4.16 | -39.6 | -83.26 | 0.1 | 225.0 | 147.62 | 2.62 | -27.22 | -12.67 | 1.96 | 88.46 | 2700.0 | 0 | 0 | 0 | 7.61 | 117.96 | 2433.59 | 1.79 | -16.36 | 27.86 | 1.96 | -28.73 | 26.45 | 0.65 | -5.8 | 0.0 | 0 | -100.0 | 0 | 213.41 | 155.65 | 38.09 |
| 24Q2 (19) | 2.88 | 464.56 | -43.2 | 0.72 | 275.61 | 348.28 | -2.98 | -404.08 | -6.81 | -0.08 | -129.63 | -132.0 | 3.6 | 400.0 | -24.69 | 1.04 | 108.0 | 766.67 | 0 | 100.0 | 0 | 3.49 | 77.83 | 600.49 | 2.14 | 44.59 | 174.36 | 2.75 | 48.65 | 120.0 | 0.69 | 11.29 | 6.15 | 0.01 | 0 | 0 | 83.48 | 361.0 | -68.72 |
| 24Q1 (18) | -0.79 | -132.78 | 72.85 | -0.41 | -140.2 | -127.78 | 0.98 | 116.47 | 123.06 | 0.27 | 22.73 | 2600.0 | -1.2 | -134.99 | 61.17 | 0.5 | 455.56 | 66.67 | -0.01 | 0 | -107.14 | 1.96 | 386.82 | 61.36 | 1.48 | 76.19 | 12.98 | 1.85 | 320.45 | 96.81 | 0.62 | 0.0 | 1.64 | 0 | 0 | 0 | -31.98 | -114.07 | 82.96 |
| 23Q4 (17) | 2.41 | -29.12 | -59.5 | 1.02 | 355.0 | 10100.0 | -5.95 | -162.11 | 38.66 | 0.22 | 204.76 | 46.67 | 3.43 | 14.33 | -42.45 | 0.09 | 28.57 | -78.05 | 0 | 0 | -100.0 | 0.40 | 34.28 | -75.53 | 0.84 | -40.0 | -18.45 | 0.44 | -71.61 | -69.66 | 0.62 | -4.62 | -1.59 | 0 | 0 | 0 | 227.36 | 47.11 | -20.52 |
| 23Q3 (16) | 3.4 | -32.94 | 666.67 | -0.4 | -37.93 | -566.67 | -2.27 | 18.64 | -197.42 | -0.21 | -184.0 | 40.0 | 3.0 | -37.24 | 554.55 | 0.07 | -41.67 | -65.0 | 0 | 0 | 100.0 | 0.30 | -39.74 | -62.18 | 1.4 | 79.49 | -27.46 | 1.55 | 24.0 | -39.45 | 0.65 | 0.0 | 6.56 | 0 | 0 | 0 | 154.55 | -42.08 | 916.52 |
| 23Q2 (15) | 5.07 | 274.23 | 126.34 | -0.29 | -61.11 | -514.29 | -2.79 | 34.35 | -163.99 | 0.25 | 2400.0 | 56.25 | 4.78 | 254.69 | 106.93 | 0.12 | -60.0 | 33.33 | 0 | -100.0 | 100.0 | 0.50 | -59.04 | 46.52 | 0.78 | -40.46 | -80.05 | 1.25 | 32.98 | -65.08 | 0.65 | 6.56 | 6.56 | 0 | 0 | 0 | 266.84 | 242.13 | 399.14 |
| 23Q1 (14) | -2.91 | -148.91 | -179.08 | -0.18 | -1900.0 | 30.77 | -4.25 | 56.19 | -70.0 | 0.01 | -93.33 | 104.55 | -3.09 | -151.85 | -190.35 | 0.3 | -26.83 | 66.67 | 0.14 | 180.0 | 0 | 1.22 | -26.18 | 97.43 | 1.31 | 27.18 | -61.7 | 0.94 | -35.17 | -71.17 | 0.61 | -3.17 | -7.58 | 0 | 0 | 0 | -187.74 | -165.63 | -299.99 |
| 22Q4 (13) | 5.95 | 1091.67 | 206.7 | 0.01 | 116.67 | -75.0 | -9.7 | -516.31 | -721.79 | 0.15 | 142.86 | -37.5 | 5.96 | 1003.03 | 201.01 | 0.41 | 105.0 | -26.79 | 0.05 | 600.0 | 0 | 1.65 | 107.56 | -35.85 | 1.03 | -46.63 | -55.79 | 1.45 | -43.36 | 9.02 | 0.63 | 3.28 | -8.7 | 0 | 0 | 0 | 286.06 | 1611.34 | 197.85 |
| 22Q3 (12) | -0.6 | -126.79 | 7.69 | -0.06 | -185.71 | -118.18 | 2.33 | -46.56 | 142.13 | -0.35 | -318.75 | -1066.67 | -0.66 | -128.57 | -106.25 | 0.2 | 122.22 | 566.67 | -0.01 | 50.0 | 0 | 0.79 | 133.43 | 487.24 | 1.93 | -50.64 | -38.14 | 2.56 | -28.49 | -8.57 | 0.61 | 0.0 | -8.96 | 0 | 0 | 0 | -18.93 | -135.4 | -1.04 |
| 22Q2 (11) | 2.24 | -39.13 | -7.05 | 0.07 | 126.92 | 114.0 | 4.36 | 274.4 | 344.9 | 0.16 | 172.73 | 433.33 | 2.31 | -32.46 | 20.94 | 0.09 | -50.0 | -68.97 | -0.02 | 0 | 0 | 0.34 | -44.8 | -71.08 | 3.91 | 14.33 | 9.83 | 3.58 | 9.82 | 28.32 | 0.61 | -7.58 | -14.08 | 0 | 0 | 0 | 53.46 | -43.05 | -22.36 |
| 22Q1 (10) | 3.68 | 89.69 | 52.7 | -0.26 | -750.0 | 0.0 | -2.5 | -260.26 | 57.41 | -0.22 | -191.67 | -300.0 | 3.42 | 72.73 | 59.07 | 0.18 | -67.86 | -25.0 | 0 | 0 | 0 | 0.62 | -76.01 | -39.97 | 3.42 | 46.78 | 7.55 | 3.26 | 145.11 | 27.84 | 0.66 | -4.35 | -7.04 | 0 | 0 | 0 | 93.88 | -2.25 | 26.99 |
| 21Q4 (9) | 1.94 | 398.46 | -75.78 | 0.04 | -87.88 | 106.35 | 1.56 | 128.21 | 809.09 | 0.24 | 900.0 | -82.22 | 1.98 | 718.75 | -73.17 | 0.56 | 1766.67 | -16.42 | 0 | 0 | 0 | 2.57 | 1800.08 | -24.51 | 2.33 | -25.32 | 18.88 | 1.33 | -52.5 | -10.74 | 0.69 | 2.99 | -10.39 | 0 | 0 | 0 | 96.04 | 612.7 | -72.9 |
| 21Q3 (8) | -0.65 | -126.97 | 35.64 | 0.33 | 166.0 | 1200.0 | -5.53 | -664.29 | -593.75 | -0.03 | -200.0 | 96.91 | -0.32 | -116.75 | 69.23 | 0.03 | -89.66 | -85.0 | 0 | 0 | 0 | 0.14 | -88.5 | -85.66 | 3.12 | -12.36 | 37.44 | 2.8 | 0.36 | 53.85 | 0.67 | -5.63 | -21.18 | 0 | 0 | 0 | -18.73 | -127.2 | 50.48 |
| 21Q2 (7) | 2.41 | 0.0 | -68.78 | -0.5 | -92.31 | -327.27 | 0.98 | 116.7 | 111.61 | 0.03 | -72.73 | -96.51 | 1.91 | -11.16 | -75.94 | 0.29 | 20.83 | 16.0 | 0 | 0 | 100.0 | 1.18 | 14.56 | -4.24 | 3.56 | 11.95 | 108.19 | 2.79 | 9.41 | 114.62 | 0.71 | 0.0 | -8.97 | 0 | 0 | 0 | 68.86 | -6.86 | -81.45 |
| 21Q1 (6) | 2.41 | -69.91 | 960.71 | -0.26 | 58.73 | 13.33 | -5.87 | -2568.18 | -58600.0 | 0.11 | -91.85 | 108.03 | 2.15 | -70.87 | 470.69 | 0.24 | -64.18 | 50.0 | 0 | 0 | 0 | 1.03 | -69.84 | 51.48 | 3.18 | 62.24 | 174.14 | 2.55 | 71.14 | 171.28 | 0.71 | -7.79 | -14.46 | 0 | 0 | 0 | 73.93 | -79.14 | 567.32 |
| 20Q4 (5) | 8.01 | 893.07 | 67.92 | -0.63 | -2000.0 | -3.28 | -0.22 | -119.64 | 94.46 | 1.35 | 239.18 | 200.0 | 7.38 | 809.62 | 77.4 | 0.67 | 235.0 | -12.99 | 0 | 0 | -100.0 | 3.40 | 260.87 | 0.32 | 1.96 | -13.66 | 335.56 | 1.49 | -18.13 | 302.7 | 0.77 | -9.41 | -6.1 | 0 | 0 | 0 | 354.42 | 1036.94 | -11.58 |
| 20Q3 (4) | -1.01 | -113.08 | 0.0 | -0.03 | -113.64 | 0.0 | 1.12 | 113.27 | 0.0 | -0.97 | -212.79 | 0.0 | -1.04 | -113.1 | 0.0 | 0.2 | -20.0 | 0.0 | 0 | 100.0 | 0.0 | 0.94 | -23.21 | 0.0 | 2.27 | 32.75 | 0.0 | 1.82 | 40.0 | 0.0 | 0.85 | 8.97 | 0.0 | 0 | 0 | 0.0 | -37.83 | -110.19 | 0.0 |
| 20Q2 (3) | 7.72 | 2857.14 | 0.0 | 0.22 | 173.33 | 0.0 | -8.44 | -84300.0 | 0.0 | 0.86 | 162.77 | 0.0 | 7.94 | 1468.97 | 0.0 | 0.25 | 56.25 | 0.0 | -0.14 | 0 | 0.0 | 1.23 | 81.2 | 0.0 | 1.71 | 47.41 | 0.0 | 1.3 | 38.3 | 0.0 | 0.78 | -6.02 | 0.0 | 0 | 0 | 0.0 | 371.15 | 2446.22 | 0.0 |
| 20Q1 (2) | -0.28 | -105.87 | 0.0 | -0.3 | 50.82 | 0.0 | -0.01 | 99.75 | 0.0 | -1.37 | -404.44 | 0.0 | -0.58 | -113.94 | 0.0 | 0.16 | -79.22 | 0.0 | 0 | -100.0 | 0.0 | 0.68 | -80.02 | 0.0 | 1.16 | 157.78 | 0.0 | 0.94 | 154.05 | 0.0 | 0.83 | 1.22 | 0.0 | 0 | 0 | 0.0 | -15.82 | -103.95 | 0.0 |
| 19Q4 (1) | 4.77 | 0.0 | 0.0 | -0.61 | 0.0 | 0.0 | -3.97 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 4.16 | 0.0 | 0.0 | 0.77 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 3.39 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 0.82 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 400.84 | 0.0 | 0.0 |
