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) | 0.7 | -91.67 | 8.36 | 1939.02 | 3.35 | 0 | 0.09 | -10.0 | 9.06 | 2.84 | 2.84 | -58.3 | 0 | 0 | 8.08 | -39.12 | -6.6 | 0 | 8.36 | 63.6 | 3.66 | 0.55 | 0.04 | -20.0 | 5.80 | -93.92 |
| 2022 (9) | 8.4 | 0 | 0.41 | 0 | -8.27 | 0 | 0.1 | 400.0 | 8.81 | 0 | 6.81 | 41.29 | 0 | 0 | 13.27 | 47.26 | -2.48 | 0 | 5.11 | -4.31 | 3.64 | 7.06 | 0.05 | -28.57 | 95.45 | 0 |
| 2021 (8) | -4.88 | 0 | -2.71 | 0 | 4.16 | 0 | 0.02 | 100.0 | -7.59 | 0 | 4.82 | 22.03 | 0 | 0 | 9.01 | 9.14 | 0.09 | 0 | 5.34 | 28.99 | 3.4 | -0.58 | 0.07 | -22.22 | -55.39 | 0 |
| 2020 (7) | 4.1 | 68.72 | 0.71 | 0 | -1.77 | 0 | 0.01 | 0 | 4.81 | 0 | 3.95 | 1.8 | 0 | 0 | 8.25 | 8.38 | -2.05 | 0 | 4.14 | -24.73 | 3.42 | -3.66 | 0.09 | 0.0 | 53.59 | 101.59 |
| 2019 (6) | 2.43 | 247.14 | -17.94 | 0 | -4.39 | 0 | -0.06 | 0 | -15.51 | 0 | 3.88 | -27.88 | 0 | 0 | 7.62 | -21.79 | -0.91 | 0 | 5.5 | 82.72 | 3.55 | 5.03 | 0.09 | 125.0 | 26.59 | 144.22 |
| 2018 (5) | 0.7 | 0 | 0.78 | 0 | 1.25 | 0 | -0.71 | 0 | 1.48 | 0 | 5.38 | 2.67 | 0 | 0 | 9.74 | -0.06 | -0.82 | 0 | 3.01 | 0 | 3.38 | 3.68 | 0.04 | -33.33 | 10.89 | 0 |
| 2017 (4) | -2.38 | 0 | -9.01 | 0 | -4.98 | 0 | 1.12 | -65.54 | -11.39 | 0 | 5.24 | 158.13 | 0 | 0 | 9.75 | 135.23 | -0.39 | 0 | -0.08 | 0 | 3.26 | -2.4 | 0.06 | 100.0 | -73.46 | 0 |
| 2016 (3) | 5.03 | -31.19 | 20.11 | -11.57 | -19.56 | 0 | 3.25 | 286.9 | 25.14 | -16.34 | 2.03 | -21.92 | 0 | 0 | 4.14 | -1.81 | 0.58 | -71.29 | 0.47 | -99.01 | 3.34 | -2.05 | 0.03 | 50.0 | 130.99 | 808.68 |
| 2015 (2) | 7.31 | -4.69 | 22.74 | 599.69 | -11.69 | 0 | 0.84 | -4.55 | 30.05 | 175.18 | 2.6 | -10.34 | 0 | 0 | 4.22 | 6.65 | 2.02 | -39.88 | 47.28 | 1198.9 | 3.41 | 0.59 | 0.02 | -80.0 | 14.42 | -86.6 |
| 2014 (1) | 7.67 | 1.05 | 3.25 | 0 | -2.34 | 0 | 0.88 | 0 | 10.92 | 27200.0 | 2.9 | -43.58 | 0 | 0 | 3.96 | -52.76 | 3.36 | 184.75 | 3.64 | 32.85 | 3.39 | -2.02 | 0.1 | 11.11 | 107.57 | -10.85 |
| 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) | -0.44 | -114.15 | -174.58 | -4.44 | 11.02 | -431.34 | -3.17 | -47.44 | -311.69 | -0.12 | 73.33 | -50.0 | -4.88 | -159.57 | -352.85 | 0.81 | 80.0 | 68.75 | 0 | 0 | 0 | 9.46 | 56.45 | 75.65 | -1.63 | -15.6 | 3.55 | 1.89 | 7.39 | 52.42 | 0.94 | 3.3 | 1.08 | 0.01 | 0.0 | 0.0 | -15.49 | -113.35 | -157.25 |
| 24Q2 (19) | 3.11 | 547.92 | 141.09 | -4.99 | -347.03 | -129.95 | -2.15 | -73.39 | -171.91 | -0.45 | -336.84 | -662.5 | -1.88 | -175.2 | -113.64 | 0.45 | -27.42 | -28.57 | 0 | 0 | 0 | 6.05 | -21.08 | -10.62 | -1.41 | -18.49 | 7.84 | 1.76 | -1.68 | 5766.67 | 0.91 | -3.19 | 1.11 | 0.01 | 0.0 | 0.0 | 116.04 | 562.42 | -15.44 |
| 24Q1 (18) | 0.48 | 125.95 | -28.36 | 2.02 | -81.74 | 208.02 | -1.24 | -138.46 | -175.15 | 0.19 | 280.0 | 280.0 | 2.5 | -72.86 | 308.33 | 0.62 | 113.79 | -56.94 | 0 | 0 | 0 | 7.66 | 133.88 | -56.94 | -1.19 | 28.31 | 30.41 | 1.79 | -75.94 | 597.22 | 0.94 | 0.0 | 5.62 | 0.01 | 0.0 | 0.0 | 17.52 | 179.45 | -85.88 |
| 23Q4 (17) | -1.85 | -413.56 | -200.54 | 11.06 | 725.37 | 770.3 | -0.52 | 32.47 | -471.43 | 0.05 | 162.5 | 150.0 | 9.21 | 377.2 | 4747.37 | 0.29 | -39.58 | -85.64 | 0 | 0 | 0 | 3.28 | -39.17 | -82.32 | -1.66 | 1.78 | -58.1 | 7.44 | 500.0 | 1517.39 | 0.94 | 1.08 | 2.17 | 0.01 | 0.0 | 0.0 | -22.05 | -181.47 | -116.66 |
| 23Q3 (16) | 0.59 | -54.26 | -81.85 | 1.34 | 161.75 | 166.01 | -0.77 | -125.75 | 84.54 | -0.08 | -200.0 | -161.54 | 1.93 | 319.32 | 58.2 | 0.48 | -23.81 | -66.67 | 0 | 0 | 0 | 5.39 | -20.39 | -54.92 | -1.69 | -10.46 | -83.7 | 1.24 | 4033.33 | -29.14 | 0.93 | 3.33 | 2.2 | 0.01 | 0.0 | 0.0 | 27.06 | -80.28 | -77.77 |
| 23Q2 (15) | 1.29 | 92.54 | -50.19 | -2.17 | -16.04 | -255.0 | 2.99 | 81.21 | 156.42 | 0.08 | 60.0 | 214.29 | -0.88 | 26.67 | -122.06 | 0.63 | -56.25 | -67.36 | 0 | 0 | 0 | 6.77 | -61.98 | -50.77 | -1.53 | 10.53 | -565.22 | 0.03 | 108.33 | -97.67 | 0.9 | 1.12 | -1.1 | 0.01 | 0.0 | 0.0 | 137.23 | 10.61 | 17.1 |
| 23Q1 (14) | 0.67 | -63.59 | -8.22 | -1.87 | -13.33 | -283.33 | 1.65 | 1078.57 | -11.76 | 0.05 | 150.0 | -61.54 | -1.2 | -731.58 | -168.57 | 1.44 | -28.71 | 1.41 | 0 | 0 | 0 | 17.80 | -3.95 | 79.75 | -1.71 | -62.86 | -533.33 | -0.36 | -178.26 | -122.36 | 0.89 | -3.26 | -2.2 | 0.01 | 0.0 | 0.0 | 124.07 | -6.27 | 330.01 |
| 22Q4 (13) | 1.84 | -43.38 | 210.18 | -1.65 | 18.72 | -106.25 | 0.14 | 102.81 | -94.04 | -0.1 | -176.92 | -150.0 | 0.19 | -84.43 | 107.69 | 2.02 | 40.28 | -1.46 | 0 | 0 | 0 | 18.53 | 55.08 | 30.9 | -1.05 | -14.13 | -775.0 | 0.46 | -73.71 | -68.49 | 0.92 | 1.1 | 5.75 | 0.01 | 0.0 | 0.0 | 132.37 | 8.75 | 285.48 |
| 22Q3 (12) | 3.25 | 25.48 | 1400.0 | -2.03 | -245.0 | 49.88 | -4.98 | 6.04 | -3012.5 | 0.13 | 285.71 | 186.67 | 1.22 | -69.42 | 128.37 | 1.44 | -25.39 | 8.27 | 0 | 0 | 0 | 11.95 | -13.07 | 32.44 | -0.92 | -300.0 | -342.11 | 1.75 | 35.66 | 1.16 | 0.91 | 0.0 | 8.33 | 0.01 | 0.0 | -50.0 | 121.72 | 3.86 | 1361.05 |
| 22Q2 (11) | 2.59 | 254.79 | 212.12 | 1.4 | 37.25 | -71.83 | -5.3 | -383.42 | -4918.18 | -0.07 | -153.85 | -143.75 | 3.99 | 128.0 | 50.0 | 1.93 | 35.92 | 124.42 | 0 | 0 | 0 | 13.75 | 38.82 | 100.44 | -0.23 | 14.81 | -428.57 | 1.29 | -19.88 | 17.27 | 0.91 | 0.0 | 8.33 | 0.01 | 0.0 | -50.0 | 117.19 | 306.17 | 199.44 |
| 22Q1 (10) | 0.73 | 143.71 | 212.31 | 1.02 | 227.5 | 136.04 | 1.87 | -20.43 | 0.54 | 0.13 | 425.0 | 160.0 | 1.75 | 170.85 | 150.29 | 1.42 | -30.73 | 149.12 | 0 | 0 | 0 | 9.90 | -30.06 | 103.95 | -0.27 | -125.0 | -17.39 | 1.61 | 10.27 | 53.33 | 0.91 | 4.6 | 7.06 | 0.01 | 0.0 | -50.0 | 28.85 | 140.43 | 185.23 |
| 21Q4 (9) | -1.67 | -568.0 | -217.61 | -0.8 | 80.25 | -90.48 | 2.35 | 1568.75 | 267.86 | -0.04 | 73.33 | -33.33 | -2.47 | 42.56 | -347.0 | 2.05 | 54.14 | 39.46 | 0 | 0 | 0 | 14.16 | 56.9 | 16.25 | -0.12 | -131.58 | 72.73 | 1.46 | -15.61 | 40.38 | 0.87 | 3.57 | 3.57 | 0.01 | -50.0 | -50.0 | -71.37 | -639.37 | -195.49 |
| 21Q3 (8) | -0.25 | 89.18 | -132.05 | -4.05 | -181.49 | -196.89 | -0.16 | -245.45 | 91.62 | -0.15 | -193.75 | -236.36 | -4.3 | -261.65 | -186.69 | 1.33 | 54.65 | 84.72 | 0 | 0 | 0 | 9.02 | 31.57 | 47.13 | 0.38 | 442.86 | 135.51 | 1.73 | 57.27 | 49.14 | 0.84 | 0.0 | -2.33 | 0.02 | 0.0 | 0.0 | -9.65 | 91.81 | -125.25 |
| 21Q2 (7) | -2.31 | -255.38 | -779.41 | 4.97 | 275.62 | 249.7 | 0.11 | -94.09 | -89.91 | 0.16 | 220.0 | 206.67 | 2.66 | 176.44 | 189.26 | 0.86 | 50.88 | 0.0 | 0 | 0 | 0 | 6.86 | 41.25 | 4.47 | 0.07 | 130.43 | 200.0 | 1.1 | 4.76 | -4.35 | 0.84 | -1.18 | -1.18 | 0.02 | 0.0 | 0.0 | -117.86 | -248.13 | -800.21 |
| 21Q1 (6) | -0.65 | -145.77 | -141.94 | -2.83 | -573.81 | -1148.15 | 1.86 | 232.86 | 322.73 | 0.05 | 266.67 | -37.5 | -3.48 | -448.0 | -291.21 | 0.57 | -61.22 | -36.67 | 0 | 0 | 0 | 4.86 | -60.13 | -40.98 | -0.23 | 47.73 | 51.06 | 1.05 | 0.96 | 32.91 | 0.85 | 1.19 | -2.3 | 0.02 | 0.0 | -33.33 | -33.85 | -145.3 | -136.91 |
| 20Q4 (5) | 1.42 | 82.05 | 151.08 | -0.42 | -110.05 | -130.22 | -1.4 | 26.7 | 46.15 | -0.03 | -127.27 | 91.43 | 1.0 | -79.84 | 171.94 | 1.47 | 104.17 | 88.46 | 0 | 0 | 0 | 12.18 | 98.58 | 103.14 | -0.44 | 58.88 | -51.72 | 1.04 | -10.34 | 18.18 | 0.84 | -2.33 | -3.45 | 0.02 | 0.0 | 0.0 | 74.74 | 95.47 | 147.58 |
| 20Q3 (4) | 0.78 | 129.41 | 0.0 | 4.18 | 225.9 | 0.0 | -1.91 | -275.23 | 0.0 | 0.11 | 173.33 | 0.0 | 4.96 | 266.44 | 0.0 | 0.72 | -16.28 | 0.0 | 0 | 0 | 0.0 | 6.13 | -6.58 | 0.0 | -1.07 | -1428.57 | 0.0 | 1.16 | 0.87 | 0.0 | 0.86 | 1.18 | 0.0 | 0.02 | 0.0 | 0.0 | 38.24 | 127.16 | 0.0 |
| 20Q2 (3) | 0.34 | -78.06 | 0.0 | -3.32 | -1329.63 | 0.0 | 1.09 | 147.73 | 0.0 | -0.15 | -287.5 | 0.0 | -2.98 | -263.74 | 0.0 | 0.86 | -4.44 | 0.0 | 0 | 0 | 0.0 | 6.56 | -20.2 | 0.0 | -0.07 | 85.11 | 0.0 | 1.15 | 45.57 | 0.0 | 0.85 | -2.3 | 0.0 | 0.02 | -33.33 | 0.0 | 16.83 | -81.65 | 0.0 |
| 20Q1 (2) | 1.55 | 155.76 | 0.0 | 0.27 | -80.58 | 0.0 | 0.44 | 116.92 | 0.0 | 0.08 | 122.86 | 0.0 | 1.82 | 230.94 | 0.0 | 0.9 | 15.38 | 0.0 | 0 | 0 | 0.0 | 8.23 | 37.22 | 0.0 | -0.47 | -62.07 | 0.0 | 0.79 | -10.23 | 0.0 | 0.87 | 0.0 | 0.0 | 0.03 | 50.0 | 0.0 | 91.72 | 158.39 | 0.0 |
| 19Q4 (1) | -2.78 | 0.0 | 0.0 | 1.39 | 0.0 | 0.0 | -2.6 | 0.0 | 0.0 | -0.35 | 0.0 | 0.0 | -1.39 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 6.00 | 0.0 | 0.0 | -0.29 | 0.0 | 0.0 | 0.88 | 0.0 | 0.0 | 0.87 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -157.06 | 0.0 | 0.0 |
