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) | 8.45 | -17.88 | -1.85 | 0 | -4.49 | 0 | -0.18 | 0 | 6.6 | 43.79 | 1.29 | -68.61 | -0.06 | 0 | 2.54 | -67.83 | 1.77 | 0 | 2.01 | 95.15 | 4.47 | -6.09 | 0.07 | 75.0 | 129.01 | -26.91 |
| 2022 (9) | 10.29 | 0 | -5.7 | 0 | -3.14 | 0 | 0.54 | 0 | 4.59 | 0 | 4.11 | -12.92 | 0.06 | 0 | 7.91 | 0.35 | -0.01 | 0 | 1.03 | -72.61 | 4.76 | 0.21 | 0.04 | 0.0 | 176.50 | 0 |
| 2021 (8) | -4.31 | 0 | -4.56 | 0 | 10.45 | 392.92 | -0.88 | 0 | -8.87 | 0 | 4.72 | -1.05 | -0.03 | 0 | 7.88 | -30.64 | 5.34 | 0 | 3.76 | 0 | 4.75 | 0.85 | 0.04 | 0.0 | -50.41 | 0 |
| 2020 (7) | 2.64 | 111.2 | -3.35 | 0 | 2.12 | 0 | -0.1 | 0 | -0.71 | 0 | 4.77 | 25.2 | -0.02 | 0 | 11.37 | 9.33 | -0.47 | 0 | -1.48 | 0 | 4.71 | 3.74 | 0.04 | 100.0 | 80.73 | 79.55 |
| 2019 (6) | 1.25 | -45.65 | -2.58 | 0 | -0.38 | 0 | 0.23 | 0 | -1.33 | 0 | 3.81 | 5.25 | -0.02 | 0 | 10.40 | 14.52 | -2.1 | 0 | -1.78 | 0 | 4.54 | 0.67 | 0.02 | 0.0 | 44.96 | -32.75 |
| 2018 (5) | 2.3 | -52.38 | -0.69 | 0 | -3.84 | 0 | -0.12 | 0 | 1.61 | 117.57 | 3.62 | -4.99 | 0.06 | 100.0 | 9.08 | -1.48 | -1.93 | 0 | -1.09 | 0 | 4.51 | -10.16 | 0.02 | -33.33 | 66.86 | -53.21 |
| 2017 (4) | 4.83 | 21.36 | -4.09 | 0 | 0.63 | 0 | 0.39 | 1850.0 | 0.74 | -80.21 | 3.81 | -18.06 | 0.03 | 200.0 | 9.21 | -3.74 | -1.27 | 0 | -1.67 | 0 | 5.02 | -18.24 | 0.03 | 0.0 | 142.90 | 84.55 |
| 2016 (3) | 3.98 | -63.08 | -0.24 | 0 | -3.79 | 0 | 0.02 | 0 | 3.74 | -5.79 | 4.65 | -33.09 | 0.01 | -97.73 | 9.57 | -12.67 | -0.6 | 0 | -1.03 | 0 | 6.14 | -4.36 | 0.03 | 0.0 | 77.43 | -73.93 |
| 2015 (2) | 10.78 | -0.19 | -6.81 | 0 | -4.22 | 0 | -0.07 | 0 | 3.97 | 100.51 | 6.95 | -11.24 | 0.44 | 0 | 10.96 | -0.88 | -2.41 | 0 | -2.82 | 0 | 6.42 | -5.73 | 0.03 | 50.0 | 296.97 | 145.27 |
| 2014 (1) | 10.8 | -24.79 | -8.82 | 0 | -2.08 | 0 | -0.37 | 0 | 1.98 | -58.75 | 7.83 | -0.89 | 0 | 0 | 11.06 | -6.5 | 2.11 | 7.65 | 2.09 | -3.24 | 6.81 | -1.3 | 0.02 | 100.0 | 121.08 | -23.53 |
| 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) | -1.86 | -180.52 | 0 | -6.4 | -661.9 | -127.76 | -8.93 | -179.52 | -2250.0 | -0.69 | -3350.0 | -283.33 | -8.26 | -661.9 | -193.95 | 6.9 | 1132.14 | 3185.71 | 0.01 | 120.0 | 150.0 | 47.20 | 1027.64 | 2844.11 | 0.46 | 666.67 | 109.09 | -0.14 | -146.67 | -134.15 | 1.03 | 0.0 | -8.04 | 0.02 | 0.0 | 0.0 | -204.40 | -219.45 | 0 |
| 24Q2 (19) | 2.31 | 17.86 | -46.03 | -0.84 | -71.43 | -154.55 | 11.23 | 820.49 | 112200.0 | -0.02 | 0.0 | 66.67 | 1.47 | 0.0 | -62.78 | 0.56 | 12.0 | 80.65 | -0.05 | 0 | -66.67 | 4.19 | -1.81 | 63.23 | 0.06 | 107.41 | -86.05 | 0.3 | 528.57 | -65.12 | 1.03 | 0.0 | -9.65 | 0.02 | 0.0 | 0.0 | 171.11 | -14.44 | -19.24 |
| 24Q1 (18) | 1.96 | -7.11 | -4.85 | -0.49 | -127.68 | -2.08 | 1.22 | 141.08 | 206.09 | -0.02 | -108.33 | 88.89 | 1.47 | -62.11 | -6.96 | 0.5 | 56.25 | 11.11 | 0 | 100.0 | 0 | 4.26 | 92.08 | 4.95 | -0.81 | -190.0 | -485.71 | -0.07 | -112.5 | -138.89 | 1.03 | -3.74 | -9.65 | 0.02 | 0.0 | 100.0 | 200.00 | 56.4 | 29.13 |
| 23Q4 (17) | 2.11 | 0 | -51.61 | 1.77 | 162.99 | 553.85 | -2.97 | -681.58 | 10.81 | 0.24 | 233.33 | 318.18 | 3.88 | 238.08 | -2.27 | 0.32 | 52.38 | -21.95 | -0.02 | 0.0 | 0 | 2.22 | 38.43 | -37.54 | 0.9 | 309.09 | 260.0 | 0.56 | 36.59 | 1033.33 | 1.07 | -4.46 | -11.57 | 0.02 | 0.0 | 100.0 | 127.88 | 0 | -65.98 |
| 23Q3 (16) | 0 | -100.0 | -100.0 | -2.81 | -751.52 | -72.39 | -0.38 | -3900.0 | 86.43 | -0.18 | -200.0 | -200.0 | -2.81 | -171.14 | -1438.1 | 0.21 | -32.26 | -81.08 | -0.02 | 33.33 | 0 | 1.60 | -37.48 | -81.66 | 0.22 | -48.84 | 161.11 | 0.41 | -52.33 | 10.81 | 1.12 | -1.75 | -6.67 | 0.02 | 0.0 | 100.0 | 0.00 | -100.0 | -100.0 |
| 23Q2 (15) | 4.28 | 107.77 | 0.0 | -0.33 | 31.25 | 70.0 | 0.01 | 100.87 | -97.96 | -0.06 | 66.67 | -250.0 | 3.95 | 150.0 | 24.21 | 0.31 | -31.11 | -69.9 | -0.03 | 0 | 0 | 2.56 | -36.87 | -64.28 | 0.43 | 104.76 | 115.0 | 0.86 | 377.78 | 100.0 | 1.14 | 0.0 | -4.2 | 0.02 | 100.0 | 100.0 | 211.88 | 36.8 | -19.31 |
| 23Q1 (14) | 2.06 | -52.75 | 260.94 | -0.48 | -23.08 | 67.57 | -1.15 | 65.47 | -146.0 | -0.18 | -63.64 | -141.86 | 1.58 | -60.2 | 157.25 | 0.45 | 9.76 | -71.15 | 0 | 0 | -100.0 | 4.06 | 14.31 | -65.19 | 0.21 | -16.0 | 310.0 | 0.18 | 400.0 | -37.93 | 1.14 | -5.79 | -1.72 | 0.01 | 0.0 | 0.0 | 154.89 | -58.79 | 276.67 |
| 22Q4 (13) | 4.36 | 136.96 | 281.67 | -0.39 | 76.07 | 76.07 | -3.33 | -18.93 | -147.57 | -0.11 | -161.11 | 35.29 | 3.97 | 1790.48 | 198.51 | 0.41 | -63.06 | -73.55 | 0 | 0 | -100.0 | 3.55 | -59.35 | -65.25 | 0.25 | 169.44 | -74.23 | -0.06 | -116.22 | -133.33 | 1.21 | 0.83 | -0.82 | 0.01 | 0.0 | 0.0 | 375.86 | 222.75 | 320.82 |
| 22Q3 (12) | 1.84 | -57.01 | 151.98 | -1.63 | -48.18 | -35.83 | -2.8 | -671.43 | -157.38 | 0.18 | 350.0 | 127.27 | 0.21 | -93.4 | 104.43 | 1.11 | 7.77 | -13.95 | 0 | 0 | 100.0 | 8.74 | 21.77 | 10.98 | -0.36 | -280.0 | -122.78 | 0.37 | -13.95 | -74.13 | 1.2 | 0.84 | 2.56 | 0.01 | 0.0 | 0.0 | 116.46 | -55.65 | 185.86 |
| 22Q2 (11) | 4.28 | 434.38 | 115.08 | -1.1 | 25.68 | -6.8 | 0.49 | -80.4 | 880.0 | 0.04 | -90.7 | -81.82 | 3.18 | 215.22 | 231.25 | 1.03 | -33.97 | -9.65 | 0 | -100.0 | 0 | 7.18 | -38.48 | -4.23 | 0.2 | 300.0 | -88.1 | 0.43 | 48.28 | -67.67 | 1.19 | 2.59 | 2.59 | 0.01 | 0.0 | 0.0 | 262.58 | 399.5 | 229.87 |
| 22Q1 (10) | -1.28 | 46.67 | -255.56 | -1.48 | 9.2 | -111.43 | 2.5 | -64.29 | 268.92 | 0.43 | 352.94 | 259.26 | -2.76 | 31.51 | -160.38 | 1.56 | 0.65 | 108.0 | 0.06 | 50.0 | 0 | 11.67 | 14.12 | 104.27 | -0.1 | -110.31 | -109.01 | 0.29 | 61.11 | -64.2 | 1.16 | -4.92 | -3.33 | 0.01 | 0.0 | 0.0 | -87.67 | 48.49 | -391.93 |
| 21Q4 (9) | -2.4 | 32.2 | -202.56 | -1.63 | -35.83 | -443.33 | 7.0 | 43.44 | 498.29 | -0.17 | 74.24 | -183.33 | -4.03 | 14.98 | -297.55 | 1.55 | 20.16 | 66.67 | 0.04 | 157.14 | 0 | 10.22 | 29.82 | 32.92 | 0.97 | -38.61 | 488.0 | 0.18 | -87.41 | 125.0 | 1.22 | 4.27 | 1.67 | 0.01 | 0.0 | 0.0 | -170.21 | -25.5 | -135.64 |
| 21Q3 (8) | -3.54 | -277.89 | -2112.5 | -1.2 | -16.5 | -16.5 | 4.88 | 9660.0 | 876.0 | -0.66 | -400.0 | -1200.0 | -4.74 | -593.75 | -298.32 | 1.29 | 13.16 | -10.42 | -0.07 | 0 | 0 | 7.88 | 5.08 | -37.98 | 1.58 | -5.95 | 1115.38 | 1.43 | 7.52 | 1688.89 | 1.17 | 0.86 | -0.85 | 0.01 | 0.0 | 0.0 | -135.63 | -270.39 | -832.47 |
| 21Q2 (7) | 1.99 | 652.78 | 449.12 | -1.03 | -47.14 | 11.21 | 0.05 | 103.38 | 266.67 | 0.22 | 181.48 | 344.44 | 0.96 | 190.57 | 155.49 | 1.14 | 52.0 | -14.93 | 0 | 0 | 100.0 | 7.50 | 31.21 | -42.33 | 1.68 | 51.35 | 409.09 | 1.33 | 64.2 | 1377.78 | 1.16 | -3.33 | -0.85 | 0.01 | 0.0 | 0.0 | 79.60 | 546.64 | 277.35 |
| 21Q1 (6) | -0.36 | -115.38 | -134.95 | -0.7 | -133.33 | 17.65 | -1.48 | -226.5 | -408.33 | -0.27 | -350.0 | -1250.0 | -1.06 | -151.96 | -688.89 | 0.75 | -19.35 | -28.57 | 0 | 0 | 100.0 | 5.71 | -25.74 | -55.17 | 1.11 | 544.0 | 263.24 | 0.81 | 212.5 | 206.58 | 1.2 | 0.0 | 3.45 | 0.01 | 0.0 | 0.0 | -17.82 | -103.73 | -107.09 |
| 20Q4 (5) | 2.34 | 1562.5 | 265.62 | -0.3 | 70.87 | 55.22 | 1.17 | 134.0 | 269.57 | -0.06 | -200.0 | -185.71 | 2.04 | 271.43 | 6900.0 | 0.93 | -35.42 | -5.1 | 0 | 0 | -100.0 | 7.69 | -39.42 | -25.59 | -0.25 | -292.31 | 67.53 | -0.72 | -700.0 | 8.86 | 1.2 | 1.69 | 8.11 | 0.01 | 0.0 | 0.0 | 477.55 | 3383.16 | 146.24 |
| 20Q3 (4) | -0.16 | 71.93 | 0.0 | -1.03 | 11.21 | 0.0 | 0.5 | 1766.67 | 0.0 | 0.06 | 166.67 | 0.0 | -1.19 | 31.21 | 0.0 | 1.44 | 7.46 | 0.0 | 0 | 100.0 | 0.0 | 12.70 | -2.3 | 0.0 | 0.13 | -60.61 | 0.0 | -0.09 | -200.0 | 0.0 | 1.18 | 0.85 | 0.0 | 0.01 | 0.0 | 0.0 | -14.55 | 67.59 | 0.0 |
| 20Q2 (3) | -0.57 | -155.34 | 0.0 | -1.16 | -36.47 | 0.0 | -0.03 | -106.25 | 0.0 | -0.09 | -350.0 | 0.0 | -1.73 | -1061.11 | 0.0 | 1.34 | 27.62 | 0.0 | -0.01 | 0.0 | 0.0 | 13.00 | 2.0 | 0.0 | 0.33 | 148.53 | 0.0 | 0.09 | 111.84 | 0.0 | 1.17 | 0.86 | 0.0 | 0.01 | 0.0 | 0.0 | -44.88 | -117.87 | 0.0 |
| 20Q1 (2) | 1.03 | 60.94 | 0.0 | -0.85 | -26.87 | 0.0 | 0.48 | 169.57 | 0.0 | -0.02 | -128.57 | 0.0 | 0.18 | 700.0 | 0.0 | 1.05 | 7.14 | 0.0 | -0.01 | -102.0 | 0.0 | 12.74 | 23.27 | 0.0 | -0.68 | 11.69 | 0.0 | -0.76 | 3.8 | 0.0 | 1.16 | 4.5 | 0.0 | 0.01 | 0.0 | 0.0 | 251.22 | 29.54 | 0.0 |
| 19Q4 (1) | 0.64 | 0.0 | 0.0 | -0.67 | 0.0 | 0.0 | -0.69 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | 10.34 | 0.0 | 0.0 | -0.77 | 0.0 | 0.0 | -0.79 | 0.0 | 0.0 | 1.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 193.94 | 0.0 | 0.0 |
