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) | 1.85 | -43.94 | -1.91 | 0 | -1.99 | 0 | 0.2 | 300.0 | -0.06 | 0 | 2.11 | -54.53 | -0.01 | 0 | 11.75 | -43.64 | -0.32 | 0 | 0.35 | -79.17 | 1.59 | 8.16 | 0.05 | -50.0 | 92.96 | -8.44 |
| 2022 (9) | 3.3 | 0 | -3.4 | 0 | 2.2 | 23.6 | 0.05 | 0 | -0.1 | 0 | 4.64 | 11.54 | 0.01 | -99.47 | 20.84 | 8.78 | 1.14 | 850.0 | 1.68 | 9.8 | 1.47 | 9.7 | 0.1 | 42.86 | 101.54 | 0 |
| 2021 (8) | -1.98 | 0 | -2.69 | 0 | 1.78 | 37.98 | -1.7 | 0 | -4.67 | 0 | 4.16 | 32.91 | 1.87 | 18600.0 | 19.16 | 8.97 | 0.12 | -47.83 | 1.53 | 84.34 | 1.34 | 5.51 | 0.07 | 16.67 | -67.35 | 0 |
| 2020 (7) | 0.62 | -39.22 | -0.93 | 0 | 1.29 | 0 | -0.17 | 0 | -0.31 | 0 | 3.13 | 69.19 | 0.01 | 0 | 17.58 | 70.04 | 0.23 | 27.78 | 0.83 | -47.8 | 1.27 | -5.22 | 0.06 | -14.29 | 28.70 | -15.58 |
| 2019 (6) | 1.02 | -40.35 | -0.47 | 0 | -0.13 | 0 | 0.06 | -76.0 | 0.55 | -33.73 | 1.85 | -6.57 | -0.25 | 0 | 10.34 | 6.39 | 0.18 | -78.82 | 1.59 | -4.22 | 1.34 | 22.94 | 0.07 | -30.0 | 34.00 | -43.33 |
| 2018 (5) | 1.71 | 338.46 | -0.88 | 0 | -2.39 | 0 | 0.25 | 78.57 | 0.83 | 0 | 1.98 | -76.87 | -0.02 | 0 | 9.72 | -79.64 | 0.85 | -61.54 | 1.66 | 2.47 | 1.09 | 15.96 | 0.1 | 11.11 | 60.00 | 307.69 |
| 2017 (4) | 0.39 | -64.86 | -8.35 | 0 | 8.84 | 1162.86 | 0.14 | -64.1 | -7.96 | 0 | 8.56 | 538.81 | -0.01 | 0 | 47.74 | 480.73 | 2.21 | 21.43 | 1.62 | -8.99 | 0.94 | -6.93 | 0.09 | 80.0 | 14.72 | -62.35 |
| 2016 (3) | 1.11 | -32.32 | -1.59 | 0 | 0.7 | 0 | 0.39 | 0 | -0.48 | 0 | 1.34 | 50.56 | 0 | 0 | 8.22 | 44.1 | 1.82 | 66.97 | 1.78 | -7.77 | 1.01 | -7.34 | 0.05 | 25.0 | 39.08 | -27.07 |
| 2015 (2) | 1.64 | 74.47 | 0.37 | 0 | -0.09 | 0 | -0.17 | 0 | 2.01 | 0 | 0.89 | -45.73 | 0.75 | 7400.0 | 5.71 | -43.16 | 1.09 | -2.68 | 1.93 | 6.63 | 1.09 | -7.63 | 0.04 | 33.33 | 53.59 | 72.19 |
| 2014 (1) | 0.94 | -40.88 | -1.7 | 0 | 0 | 0 | 0.22 | 0 | -0.76 | 0 | 1.64 | 38.98 | 0.01 | 0 | 10.04 | 35.41 | 1.12 | 111.32 | 1.81 | 48.36 | 1.18 | 3.51 | 0.03 | -25.0 | 31.13 | -53.02 |
| 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) | 0.38 | -70.54 | -78.89 | -1.2 | -287.1 | -100.0 | -0.63 | 30.77 | 64.0 | -1.27 | -195.49 | -807.14 | -0.82 | -183.67 | -168.33 | 1.02 | 56.92 | 36.0 | 0 | 0 | 100.0 | 24.29 | 88.31 | 41.5 | -0.19 | -1800.0 | -72.73 | 0.16 | -27.27 | -23.81 | 0.43 | 4.88 | 10.26 | 0.02 | 0.0 | 100.0 | 62.30 | -68.61 | -78.89 |
| 24Q2 (19) | 1.29 | 1512.5 | 251.76 | -0.31 | 16.22 | -29.17 | -0.91 | -295.65 | -271.7 | 1.33 | 13400.0 | 1008.33 | 0.98 | 437.93 | 189.91 | 0.65 | 75.68 | 124.14 | 0 | 0 | 0 | 12.90 | 46.05 | 116.58 | -0.01 | 94.74 | 87.5 | 0.22 | 69.23 | -40.54 | 0.41 | 0.0 | 2.5 | 0.02 | 100.0 | 100.0 | 198.46 | 1264.42 | 282.12 |
| 24Q1 (18) | 0.08 | -86.44 | -75.0 | -0.37 | -15.62 | 50.67 | -0.23 | 62.3 | -43.75 | -0.01 | -103.85 | 75.0 | -0.29 | -207.41 | 32.56 | 0.37 | 48.0 | -54.88 | 0 | -100.0 | 0 | 8.83 | 51.53 | -52.29 | -0.19 | -111.11 | -533.33 | 0.13 | 168.42 | 425.0 | 0.41 | 2.5 | 2.5 | 0.01 | 0.0 | 0.0 | 14.55 | -94.58 | -83.18 |
| 23Q4 (17) | 0.59 | -67.22 | -64.67 | -0.32 | 46.67 | 78.38 | -0.61 | 65.14 | -227.08 | 0.26 | 285.71 | 136.36 | 0.27 | -77.5 | 42.11 | 0.25 | -66.67 | -84.94 | 0.03 | 175.0 | 0.0 | 5.83 | -66.05 | -82.9 | -0.09 | 18.18 | -164.29 | -0.19 | -190.48 | 0 | 0.4 | 2.56 | 5.26 | 0.01 | 0.0 | -75.0 | 268.18 | -9.12 | -32.55 |
| 23Q3 (16) | 1.8 | 311.76 | 12.5 | -0.6 | -150.0 | 50.41 | -1.75 | -430.19 | 0 | -0.14 | -216.67 | -180.0 | 1.2 | 210.09 | 207.69 | 0.75 | 158.62 | -41.86 | -0.04 | 0 | -233.33 | 17.16 | 188.21 | -28.69 | -0.11 | -37.5 | -191.67 | 0.21 | -43.24 | -54.35 | 0.39 | -2.5 | 5.41 | 0.01 | 0.0 | -50.0 | 295.08 | 370.78 | 56.76 |
| 23Q2 (15) | -0.85 | -365.62 | -329.73 | -0.24 | 68.0 | -140.0 | 0.53 | 431.25 | -67.28 | 0.12 | 400.0 | 1300.0 | -1.09 | -153.49 | -503.7 | 0.29 | -64.63 | -59.72 | 0 | 0 | 100.0 | 5.95 | -67.83 | -47.9 | -0.08 | -166.67 | -117.39 | 0.37 | 1025.0 | -45.59 | 0.4 | 0.0 | 8.11 | 0.01 | 0.0 | -50.0 | -108.97 | -226.0 | -415.14 |
| 23Q1 (14) | 0.32 | -80.84 | 191.43 | -0.75 | 49.32 | 21.88 | -0.16 | -133.33 | -260.0 | -0.04 | -136.36 | 0 | -0.43 | -326.32 | 67.18 | 0.82 | -50.6 | -14.58 | 0 | -100.0 | 0 | 18.51 | -45.7 | 10.29 | -0.03 | -121.43 | -107.14 | -0.04 | 0 | -107.41 | 0.4 | 5.26 | 11.11 | 0.01 | -75.0 | -50.0 | 86.49 | -78.25 | 327.34 |
| 22Q4 (13) | 1.67 | 4.38 | 859.09 | -1.48 | -22.31 | -5.71 | 0.48 | 0 | -53.85 | 0.11 | 320.0 | -42.11 | 0.19 | -51.28 | 111.73 | 1.66 | 28.68 | 14.48 | 0.03 | 0.0 | 0 | 34.09 | 41.63 | 37.29 | 0.14 | 16.67 | -30.0 | 0 | -100.0 | -100.0 | 0.38 | 2.7 | 5.56 | 0.04 | 100.0 | 300.0 | 397.62 | 111.24 | 985.61 |
| 22Q3 (12) | 1.6 | 332.43 | 426.53 | -1.21 | -1110.0 | -17.48 | 0 | -100.0 | -100.0 | -0.05 | -400.0 | -138.46 | 0.39 | 44.44 | 125.66 | 1.29 | 79.17 | 63.29 | 0.03 | 175.0 | -97.17 | 24.07 | 110.59 | 80.66 | 0.12 | -73.91 | 9.09 | 0.46 | -32.35 | 119.05 | 0.37 | 0.0 | 8.82 | 0.02 | 0.0 | 0.0 | 188.24 | 444.36 | 318.97 |
| 22Q2 (11) | 0.37 | 205.71 | 142.05 | -0.1 | 89.58 | -113.89 | 1.62 | 1520.0 | 1146.15 | -0.01 | 0 | 99.48 | 0.27 | 120.61 | 268.75 | 0.72 | -25.0 | -14.29 | -0.04 | 0 | -104.88 | 11.43 | -31.9 | -29.12 | 0.46 | 9.52 | 518.18 | 0.68 | 25.93 | -38.18 | 0.37 | 2.78 | 15.62 | 0.02 | 0.0 | 0.0 | 34.58 | 190.89 | 156.58 |
| 22Q1 (10) | -0.35 | -59.09 | 7.89 | -0.96 | 31.43 | 2.04 | 0.1 | -90.38 | -79.59 | 0 | -100.0 | 100.0 | -1.31 | 19.14 | 3.68 | 0.96 | -33.79 | -10.28 | 0 | 0 | 100.0 | 16.78 | -32.4 | -25.81 | 0.42 | 110.0 | 625.0 | 0.54 | 350.0 | 500.0 | 0.36 | 0.0 | 12.5 | 0.02 | 100.0 | 0.0 | -38.04 | 15.27 | 56.95 |
| 21Q4 (9) | -0.22 | 55.1 | -127.16 | -1.4 | -35.92 | -45.83 | 1.04 | 766.67 | 447.37 | 0.19 | 46.15 | 2000.0 | -1.62 | -6.58 | -980.0 | 1.45 | 83.54 | 22.88 | 0 | -100.0 | 0 | 24.83 | 86.37 | -0.9 | 0.2 | 81.82 | 242.86 | 0.12 | -42.86 | 185.71 | 0.36 | 5.88 | 16.13 | 0.01 | -50.0 | -50.0 | -44.90 | 47.77 | -110.53 |
| 21Q3 (8) | -0.49 | 44.32 | -263.33 | -1.03 | -243.06 | -53.73 | 0.12 | -7.69 | -65.71 | 0.13 | 106.77 | 200.0 | -1.52 | -850.0 | -310.81 | 0.79 | -5.95 | 14.49 | 1.06 | 29.27 | 0 | 13.32 | -17.37 | -12.54 | 0.11 | 200.0 | -8.33 | 0.21 | -80.91 | 320.0 | 0.34 | 6.25 | 9.68 | 0.02 | 0.0 | 0.0 | -85.96 | -40.67 | -208.89 |
| 21Q2 (7) | -0.88 | -131.58 | 12.87 | 0.72 | 173.47 | 10.77 | 0.13 | -73.47 | -58.06 | -1.92 | -1820.0 | -3300.0 | -0.16 | 88.24 | 55.56 | 0.84 | -21.5 | -7.69 | 0.82 | 8300.0 | 0 | 16.12 | -28.73 | -16.73 | -0.11 | -37.5 | -139.29 | 1.1 | 1122.22 | 340.0 | 0.32 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | -61.11 | 30.85 | 64.91 |
| 21Q1 (6) | -0.38 | -146.91 | -176.0 | -0.98 | -2.08 | -2060.0 | 0.49 | 157.89 | 6.52 | -0.1 | -900.0 | -11.11 | -1.36 | -806.67 | -347.27 | 1.07 | -9.32 | 205.71 | -0.01 | 0 | 0 | 22.62 | -9.71 | 150.13 | -0.08 | 42.86 | -300.0 | 0.09 | 164.29 | -86.76 | 0.32 | 3.23 | -3.03 | 0.02 | 0.0 | 0.0 | -88.37 | -120.73 | -282.05 |
| 20Q4 (5) | 0.81 | 170.0 | -11.96 | -0.96 | -43.28 | 27.27 | 0.19 | -45.71 | -83.19 | -0.01 | 92.31 | -112.5 | -0.15 | 59.46 | 62.5 | 1.18 | 71.01 | 49.37 | 0 | 0 | 0 | 25.05 | 64.48 | 37.0 | -0.14 | -216.67 | -240.0 | -0.14 | -380.0 | -1300.0 | 0.31 | 0.0 | -6.06 | 0.02 | 0.0 | 0.0 | 426.32 | 440.0 | 57.55 |
| 20Q3 (4) | 0.3 | 129.7 | 0.0 | -0.67 | -203.08 | 0.0 | 0.35 | 12.9 | 0.0 | -0.13 | -316.67 | 0.0 | -0.37 | -2.78 | 0.0 | 0.69 | -24.18 | 0.0 | 0 | 0 | 0.0 | 15.23 | -21.33 | 0.0 | 0.12 | -57.14 | 0.0 | 0.05 | -80.0 | 0.0 | 0.31 | -3.12 | 0.0 | 0.02 | 100.0 | 0.0 | 78.95 | 145.34 | 0.0 |
| 20Q2 (3) | -1.01 | -302.0 | 0.0 | 0.65 | 1200.0 | 0.0 | 0.31 | -32.61 | 0.0 | 0.06 | 166.67 | 0.0 | -0.36 | -165.45 | 0.0 | 0.91 | 160.0 | 0.0 | 0 | 0 | 0.0 | 19.36 | 114.09 | 0.0 | 0.28 | 1500.0 | 0.0 | 0.25 | -63.24 | 0.0 | 0.32 | -3.03 | 0.0 | 0.01 | -50.0 | 0.0 | -174.14 | -458.72 | 0.0 |
| 20Q1 (2) | 0.5 | -45.65 | 0.0 | 0.05 | 103.79 | 0.0 | 0.46 | -59.29 | 0.0 | -0.09 | -212.5 | 0.0 | 0.55 | 237.5 | 0.0 | 0.35 | -55.7 | 0.0 | 0 | 0 | 0.0 | 9.04 | -50.54 | 0.0 | -0.02 | -120.0 | 0.0 | 0.68 | 6900.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 48.54 | -82.06 | 0.0 |
| 19Q4 (1) | 0.92 | 0.0 | 0.0 | -1.32 | 0.0 | 0.0 | 1.13 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | -0.4 | 0.0 | 0.0 | 0.79 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 18.29 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 270.59 | 0.0 | 0.0 |
