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) | 2.19 | -35.21 | -2.99 | 0 | 0.28 | -85.42 | -0.24 | 0 | -0.8 | 0 | 2.92 | -38.66 | 0 | 0 | 16.94 | -17.91 | 0.03 | -95.45 | 0.44 | -63.33 | 2.07 | 5.08 | 0 | 0 | 87.25 | -18.17 |
| 2022 (9) | 3.38 | 1.2 | -4.74 | 0 | 1.92 | 0 | 1.33 | 46.15 | -1.36 | 0 | 4.76 | 129.95 | 0 | 0 | 20.63 | 100.65 | 0.66 | -58.75 | 1.2 | -40.3 | 1.97 | 5.35 | 0 | 0 | 106.62 | 23.86 |
| 2021 (8) | 3.34 | -21.04 | -1.23 | 0 | -0.64 | 0 | 0.91 | 0 | 2.11 | 19.89 | 2.07 | -18.82 | 0 | 0 | 10.28 | -28.5 | 1.6 | 1354.55 | 2.01 | 0 | 1.87 | 3.89 | 0 | 0 | 86.08 | -91.45 |
| 2020 (7) | 4.23 | 69.2 | -2.47 | 0 | -1.65 | 0 | -1.87 | 0 | 1.76 | 0 | 2.55 | -2.67 | 0 | 0 | 14.38 | 27.08 | 0.11 | -69.44 | -1.38 | 0 | 1.8 | 9.09 | 0 | 0 | 1007.14 | 697.66 |
| 2019 (6) | 2.5 | -28.37 | -2.54 | 0 | -0.29 | 0 | -0.02 | 0 | -0.04 | 0 | 2.62 | -8.07 | 0 | 0 | 11.32 | 5.15 | 0.36 | -67.86 | 0.33 | -66.67 | 1.65 | 5.1 | 0 | 0 | 126.26 | -7.02 |
| 2018 (5) | 3.49 | 229.25 | -2.21 | 0 | -1.08 | 0 | 0.03 | 0 | 1.28 | 0 | 2.85 | 48.44 | 0 | 0 | 10.76 | 37.34 | 1.12 | 4.67 | 0.99 | 7.61 | 1.57 | 2.61 | 0.01 | 0 | 135.80 | 213.87 |
| 2017 (4) | 1.06 | -20.3 | -1.93 | 0 | 0.73 | 1.39 | -0.02 | 0 | -0.87 | 0 | 1.92 | -15.79 | 0 | 0 | 7.84 | -27.82 | 1.07 | 9.18 | 0.92 | -6.12 | 1.53 | 6.25 | 0 | 0 | 43.27 | -21.28 |
| 2016 (3) | 1.33 | -59.08 | -2.26 | 0 | 0.72 | 0 | 0.01 | -50.0 | -0.93 | 0 | 2.28 | -4.2 | 0 | 0 | 10.86 | 0.36 | 0.98 | -16.95 | 0.98 | -1.01 | 1.44 | 11.63 | 0 | 0 | 54.96 | -61.44 |
| 2015 (2) | 3.25 | 490.91 | -2.38 | 0 | -0.55 | 0 | 0.02 | 0 | 0.87 | 0 | 2.38 | 27.27 | 0 | 0 | 10.82 | 28.78 | 1.18 | -10.61 | 0.99 | -10.0 | 1.29 | -7.19 | 0 | 0 | 142.54 | 545.33 |
| 2014 (1) | 0.55 | -81.61 | -1.82 | 0 | 1.36 | 0 | -0.01 | 0 | -1.27 | 0 | 1.87 | 10.65 | 0 | 0 | 8.40 | 3.39 | 1.32 | -1.49 | 1.1 | 0.92 | 1.39 | 6.11 | 0 | 0 | 22.09 | -82.27 |
| 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) | 0.71 | 33.96 | 102.86 | -1.12 | -67.16 | -62.32 | 0.16 | 300.0 | 155.17 | -0.05 | -183.33 | -600.0 | -0.41 | -192.86 | -20.59 | 1.21 | 55.13 | 80.6 | 0 | 0 | 0 | 20.47 | 40.43 | 32.93 | 0.34 | 3.03 | 0 | 0.28 | 3.7 | 300.0 | 0.58 | 0.0 | 16.0 | 0 | 0 | 0 | 82.56 | 32.4 | 34.45 |
| 24Q2 (19) | 0.53 | 3.92 | -36.14 | -0.67 | 41.23 | 15.19 | -0.08 | -134.78 | -300.0 | 0.06 | 500.0 | 220.0 | -0.14 | 77.78 | -450.0 | 0.78 | -15.22 | -10.34 | 0 | 0 | 0 | 14.58 | -27.74 | -29.28 | 0.33 | 571.43 | 120.0 | 0.27 | 2800.0 | 80.0 | 0.58 | -1.69 | 13.73 | 0 | 0 | 0 | 62.35 | -29.09 | -50.42 |
| 24Q1 (18) | 0.51 | 240.0 | -40.0 | -1.14 | -6.54 | -159.09 | 0.23 | -76.29 | 152.27 | 0.01 | 0 | 105.0 | -0.63 | 31.52 | -253.66 | 0.92 | 2.22 | 91.67 | 0 | 0 | 0 | 20.18 | -4.73 | 86.2 | -0.07 | 36.36 | -600.0 | -0.01 | 88.89 | -103.33 | 0.59 | 11.32 | 11.32 | 0 | 0 | 0 | 87.93 | 157.93 | -14.14 |
| 23Q4 (17) | 0.15 | -57.14 | -92.19 | -1.07 | -55.07 | 23.57 | 0.97 | 434.48 | 202.11 | 0 | -100.0 | -100.0 | -0.92 | -170.59 | -276.92 | 0.9 | 34.33 | -33.33 | 0 | 0 | 0 | 21.18 | 37.49 | -11.22 | -0.11 | 0 | -134.38 | -0.09 | -228.57 | -116.07 | 0.53 | 6.0 | 3.92 | 0 | 0 | 0 | 34.09 | -44.48 | -81.0 |
| 23Q3 (16) | 0.35 | -57.83 | 84.21 | -0.69 | 12.66 | 13.75 | -0.29 | -825.0 | -118.83 | 0.01 | 120.0 | 0 | -0.34 | -950.0 | 44.26 | 0.67 | -22.99 | -9.46 | 0 | 0 | 0 | 15.40 | -25.29 | 21.55 | 0 | -100.0 | 100.0 | 0.07 | -53.33 | 177.78 | 0.5 | -1.96 | 0.0 | 0 | 0 | 0 | 61.40 | -51.17 | 32.5 |
| 23Q2 (15) | 0.83 | -2.35 | 59.62 | -0.79 | -79.55 | 54.07 | 0.04 | 109.09 | -96.4 | -0.05 | 75.0 | -105.49 | 0.04 | -90.24 | 103.33 | 0.87 | 81.25 | -50.57 | 0 | 0 | 0 | 20.62 | 90.27 | -34.99 | 0.15 | 1600.0 | 1600.0 | 0.15 | -50.0 | -55.88 | 0.51 | -3.77 | 6.25 | 0 | 0 | 0 | 125.76 | 22.8 | 98.31 |
| 23Q1 (14) | 0.85 | -55.73 | 13.33 | -0.44 | 68.57 | 46.34 | -0.44 | 53.68 | -300.0 | -0.2 | -148.78 | -2100.0 | 0.41 | -21.15 | 685.71 | 0.48 | -64.44 | -46.67 | 0 | 0 | 0 | 10.84 | -54.57 | -27.64 | -0.01 | -103.12 | -102.17 | 0.3 | -46.43 | -25.0 | 0.53 | 3.92 | 10.42 | 0 | 0 | 0 | 102.41 | -42.93 | 20.16 |
| 22Q4 (13) | 1.92 | 910.53 | 734.78 | -1.4 | -75.0 | -250.0 | -0.95 | -161.69 | -778.57 | 0.41 | 0 | 13.89 | 0.52 | 185.25 | 405.88 | 1.35 | 82.43 | 246.15 | 0 | 0 | 0 | 23.85 | 88.23 | 272.45 | 0.32 | 390.91 | -33.33 | 0.56 | 722.22 | -12.5 | 0.51 | 2.0 | 6.25 | 0 | 0 | 0 | 179.44 | 287.21 | 773.79 |
| 22Q3 (12) | 0.19 | -63.46 | -73.97 | -0.8 | 53.49 | -100.0 | 1.54 | 38.74 | 1062.5 | 0 | -100.0 | -100.0 | -0.61 | 49.17 | -284.85 | 0.74 | -57.95 | 105.56 | 0 | 0 | 0 | 12.67 | -60.04 | 80.57 | -0.11 | -1000.0 | -132.35 | -0.09 | -126.47 | -123.68 | 0.5 | 4.17 | 6.38 | 0 | 0 | 0 | 46.34 | -26.92 | -46.04 |
| 22Q2 (11) | 0.52 | -30.67 | -43.48 | -1.72 | -109.76 | -17100.0 | 1.11 | 404.55 | 692.86 | 0.91 | 9000.0 | 175.76 | -1.2 | -1614.29 | -231.87 | 1.76 | 95.56 | 95.56 | 0 | 0 | 0 | 31.71 | 111.76 | 62.43 | -0.01 | -102.17 | -102.0 | 0.34 | -15.0 | -45.16 | 0.48 | 0.0 | 4.35 | 0 | 0 | 0 | 63.41 | -25.59 | -25.56 |
| 22Q1 (10) | 0.75 | 226.09 | -48.28 | -0.82 | -105.0 | -100.0 | 0.22 | 57.14 | 128.95 | 0.01 | -97.22 | -90.0 | -0.07 | 58.82 | -106.73 | 0.9 | 130.77 | 109.3 | 0 | 0 | 0 | 14.98 | 133.84 | 49.75 | 0.46 | -4.17 | 70.37 | 0.4 | -37.5 | 8.11 | 0.48 | 0.0 | 4.35 | 0 | 0 | 0 | 85.23 | 315.02 | -51.21 |
| 21Q4 (9) | 0.23 | -68.49 | -88.27 | -0.4 | 0.0 | 54.02 | 0.14 | 187.5 | 112.07 | 0.36 | 200.0 | 119.05 | -0.17 | -151.52 | -115.6 | 0.39 | 8.33 | -55.17 | 0 | 0 | 0 | 6.40 | -8.74 | -70.19 | 0.48 | 41.18 | -4.0 | 0.64 | 68.42 | 220.0 | 0.48 | 2.13 | 0.0 | 0 | 0 | 0 | 20.54 | -76.09 | -92.88 |
| 21Q3 (8) | 0.73 | -20.65 | -24.74 | -0.4 | -3900.0 | -25.0 | -0.16 | -214.29 | 71.43 | 0.12 | -63.64 | 500.0 | 0.33 | -63.74 | -49.23 | 0.36 | -60.0 | -5.26 | 0 | 0 | 0 | 7.02 | -64.05 | -18.19 | 0.34 | -32.0 | 300.0 | 0.38 | -38.71 | 371.43 | 0.47 | 2.17 | 9.3 | 0 | 0 | 0 | 85.88 | 0.82 | -74.32 |
| 21Q2 (7) | 0.92 | -36.55 | 119.05 | -0.01 | 97.56 | 98.85 | 0.14 | 118.42 | -63.16 | 0.33 | 230.0 | 1550.0 | 0.91 | -12.5 | 302.22 | 0.9 | 109.3 | 7.14 | 0 | 0 | 0 | 19.52 | 95.23 | 1.1 | 0.5 | 85.19 | 338.1 | 0.62 | 67.57 | 395.24 | 0.46 | 0.0 | 6.98 | 0 | 0 | 0 | 85.19 | -51.24 | -55.38 |
| 21Q1 (6) | 1.45 | -26.02 | 64.77 | -0.41 | 52.87 | 0.0 | -0.76 | 34.48 | -137.5 | 0.1 | 105.29 | 1100.0 | 1.04 | -4.59 | 121.28 | 0.43 | -50.57 | -6.52 | 0 | 0 | 0 | 10.00 | -53.45 | 6.3 | 0.27 | -46.0 | 2800.0 | 0.37 | 85.0 | 129.84 | 0.46 | -4.17 | -2.13 | 0 | 0 | 0 | 174.70 | -39.39 | 0 |
| 20Q4 (5) | 1.96 | 102.06 | 122.73 | -0.87 | -171.88 | -171.88 | -1.16 | -107.14 | -34.88 | -1.89 | -9550.0 | -19000.0 | 1.09 | 67.69 | 94.64 | 0.87 | 128.95 | 77.55 | 0 | 0 | 0 | 21.48 | 150.43 | 159.53 | 0.5 | 394.12 | 316.67 | 0.2 | 242.86 | 66.67 | 0.48 | 11.63 | 11.63 | 0 | 0 | 0 | 288.24 | -13.83 | 80.15 |
| 20Q3 (4) | 0.97 | 130.95 | 0.0 | -0.32 | 63.22 | 0.0 | -0.56 | -247.37 | 0.0 | 0.02 | 0.0 | 0.0 | 0.65 | 244.44 | 0.0 | 0.38 | -54.76 | 0.0 | 0 | 0 | 0.0 | 8.58 | -55.58 | 0.0 | -0.17 | 19.05 | 0.0 | -0.14 | 33.33 | 0.0 | 0.43 | 0.0 | 0.0 | 0 | 0 | 0.0 | 334.48 | 75.21 | 0.0 |
| 20Q2 (3) | 0.42 | -52.27 | 0.0 | -0.87 | -112.2 | 0.0 | 0.38 | 218.75 | 0.0 | 0.02 | 300.0 | 0.0 | -0.45 | -195.74 | 0.0 | 0.84 | 82.61 | 0.0 | 0 | 0 | 0.0 | 19.31 | 105.28 | 0.0 | -0.21 | -2000.0 | 0.0 | -0.21 | 83.06 | 0.0 | 0.43 | -8.51 | 0.0 | 0 | 0 | 0.0 | 190.91 | 0 | 0.0 |
| 20Q1 (2) | 0.88 | 0.0 | 0.0 | -0.41 | -28.12 | 0.0 | -0.32 | 62.79 | 0.0 | -0.01 | -200.0 | 0.0 | 0.47 | -16.07 | 0.0 | 0.46 | -6.12 | 0.0 | 0 | 0 | 0.0 | 9.41 | 13.65 | 0.0 | -0.01 | -108.33 | 0.0 | -1.24 | -1133.33 | 0.0 | 0.47 | 9.3 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 0.88 | 0.0 | 0.0 | -0.32 | 0.0 | 0.0 | -0.86 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 8.28 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 160.00 | 0.0 | 0.0 |
