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) | 0.38 | -91.54 | -1.42 | 0 | -1.51 | 0 | -0.62 | 0 | -1.04 | 0 | 0.05 | -83.87 | 0 | 0 | 0.35 | -84.65 | 0.72 | 41.18 | 0.26 | -93.53 | 2.54 | 0.0 | 0.5 | -18.03 | 11.52 | -81.61 |
| 2022 (9) | 4.49 | 0 | 10.87 | -17.53 | -11.33 | 0 | -0.56 | 0 | 15.36 | 24.27 | 0.31 | -78.62 | 0 | 0 | 2.27 | -87.13 | 0.51 | 0 | 4.02 | -77.98 | 2.54 | 28.28 | 0.61 | 27.08 | 62.62 | 0 |
| 2021 (8) | -0.82 | 0 | 13.18 | 0 | 0.57 | 533.33 | 20.34 | 0 | 12.36 | 0 | 1.45 | 33.03 | 0 | 0 | 17.66 | 20.23 | -1.05 | 0 | 18.26 | 0 | 1.98 | -5.71 | 0.48 | -4.0 | -3.96 | 0 |
| 2020 (7) | -1.31 | 0 | -0.85 | 0 | 0.09 | -99.43 | 0 | 0 | -2.16 | 0 | 1.09 | 18.48 | 0 | 0 | 14.69 | 142.7 | -1.99 | 0 | -2.7 | 0 | 2.1 | 1.45 | 0.5 | 16.28 | 0.00 | 0 |
| 2019 (6) | 2.81 | 430.19 | -25.01 | 0 | 15.89 | 140.03 | 0.01 | 0 | -22.2 | 0 | 0.92 | -43.9 | 0 | 0 | 6.05 | -56.82 | 2.2 | 168.29 | -0.05 | 0 | 2.07 | 1.97 | 0.43 | 30.3 | 114.69 | 871.65 |
| 2018 (5) | 0.53 | -82.74 | 3.2 | 0 | 6.62 | 27.06 | -0.09 | 0 | 3.73 | 0 | 1.64 | -34.92 | 0 | 0 | 14.02 | -24.07 | 0.82 | -40.15 | 2.13 | 0 | 2.03 | -33.44 | 0.33 | -13.16 | 11.80 | -86.89 |
| 2017 (4) | 3.07 | -29.43 | -8.02 | 0 | 5.21 | -52.72 | 0.09 | 0 | -4.95 | 0 | 2.52 | 0 | 0 | 0 | 18.46 | 0 | 1.37 | -22.6 | -0.02 | 0 | 3.05 | 5.9 | 0.38 | 11.76 | 90.03 | -20.73 |
| 2016 (3) | 4.35 | 96.83 | -10.79 | 0 | 11.02 | -9.75 | 0 | 0 | -6.44 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 1.77 | 68.57 | 0.61 | 7.02 | 2.88 | 81.13 | 0.34 | 183.33 | 113.58 | 17.17 |
| 2015 (2) | 2.21 | 23.46 | -16.99 | 0 | 12.21 | 0 | 0 | 0 | -14.78 | 0 | 0.37 | -11.9 | 0 | 0 | 4.26 | -28.55 | 1.05 | -1.87 | 0.57 | -9.52 | 1.59 | 34.75 | 0.12 | 140.0 | 96.93 | 0.72 |
| 2014 (1) | 1.79 | 15.48 | -0.45 | 0 | -0.31 | 0 | 0.02 | 0 | 1.34 | 0 | 0.42 | -76.67 | 0 | 0 | 5.97 | -78.56 | 1.07 | 18.89 | 0.63 | 65.79 | 1.18 | 2.61 | 0.05 | 0.0 | 96.24 | -1.9 |
| 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 | -6.38 | -68.35 | -0.43 | -115.09 | -159.72 | -0.32 | 90.3 | 5.88 | 0 | 0 | 0 | 0.01 | -99.7 | -99.53 | 0.12 | 500.0 | 1100.0 | 0 | 0 | 0 | 3.17 | 490.5 | 1087.34 | 0.34 | -10.53 | 25.93 | -0.3 | -183.33 | -135.71 | 0.45 | -2.17 | -31.82 | 0.14 | 0.0 | 7.69 | 151.72 | 209.9 | 77.92 |
| 24Q2 (19) | 0.47 | -61.16 | -6.0 | 2.85 | 1525.0 | 693.75 | -3.3 | -900.0 | -791.89 | 0 | 0 | 0 | 3.32 | 228.71 | 16500.0 | 0.02 | 100.0 | 0 | 0 | 0 | 0 | 0.54 | 78.55 | 0 | 0.38 | 733.33 | 2.7 | 0.36 | -20.0 | 12.5 | 0.46 | -14.81 | -29.23 | 0.14 | 0.0 | 16.67 | 48.96 | -54.28 | 6.73 |
| 24Q1 (18) | 1.21 | 227.37 | 320.0 | -0.2 | 92.37 | -120.83 | -0.33 | 32.65 | -3.12 | 0 | 100.0 | 0 | 1.01 | 128.29 | 146.34 | 0.01 | 0.0 | -66.67 | 0 | 0 | 0 | 0.30 | 9.61 | -67.47 | -0.06 | -146.15 | -20.0 | 0.45 | 184.91 | 215.38 | 0.54 | -6.9 | -15.62 | 0.14 | 7.69 | 16.67 | 107.08 | 120.29 | 172.04 |
| 23Q4 (17) | -0.95 | -168.35 | -1.06 | -2.62 | -463.89 | -122.64 | -0.49 | -44.12 | 89.51 | -0.62 | 0 | -8.77 | -3.57 | -269.19 | -133.58 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.27 | 2.74 | -3.29 | 0.13 | -51.85 | 285.71 | -0.53 | -163.1 | -119.7 | 0.58 | -12.12 | -10.77 | 0.13 | 0.0 | -7.14 | -527.78 | -718.9 | -1853.9 |
| 23Q3 (16) | 1.39 | 178.0 | -44.84 | 0.72 | 250.0 | 207.46 | -0.34 | 8.11 | 79.52 | 0 | 0 | 0 | 2.11 | 10450.0 | 14.05 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.27 | 0 | 9.6 | 0.27 | -27.03 | -41.3 | 0.84 | 162.5 | 15.07 | 0.66 | 1.54 | 1.54 | 0.13 | 8.33 | -18.75 | 85.28 | 85.9 | -47.89 |
| 23Q2 (15) | 0.5 | 190.91 | -79.42 | -0.48 | -150.0 | 68.83 | -0.37 | -15.62 | 19.57 | 0 | 0 | 0 | 0.02 | -95.12 | -97.75 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.37 | 840.0 | -21.28 | 0.32 | 182.05 | -41.82 | 0.65 | 1.56 | 3.17 | 0.12 | 0.0 | -25.0 | 45.87 | 130.86 | -74.7 |
| 23Q1 (14) | -0.55 | 41.49 | -214.58 | 0.96 | -91.7 | -36.42 | -0.32 | 93.15 | 92.94 | 0 | 100.0 | 0 | 0.41 | -96.14 | -79.4 | 0.03 | 200.0 | -87.5 | 0 | 0 | 0 | 0.92 | 225.85 | -90.85 | -0.05 | 28.57 | 85.29 | -0.39 | -114.5 | -1075.0 | 0.64 | -1.54 | 4.92 | 0.12 | -14.29 | -20.0 | -148.65 | -450.32 | -347.75 |
| 22Q4 (13) | -0.94 | -137.3 | 12.96 | 11.57 | 1826.87 | 137.58 | -4.67 | -181.33 | -38.17 | -0.57 | 0 | -102.77 | 10.63 | 474.59 | 180.47 | 0.01 | 0.0 | 103.45 | 0 | 0 | 0 | 0.28 | 16.43 | 102.39 | -0.07 | -115.22 | 73.08 | 2.69 | 268.49 | -86.25 | 0.65 | 0.0 | 30.0 | 0.14 | -12.5 | 7.69 | -27.01 | -116.51 | -404.96 |
| 22Q3 (12) | 2.52 | 3.7 | 447.83 | -0.67 | 56.49 | -108.14 | -1.66 | -260.87 | -163.49 | 0 | 0 | 100.0 | 1.85 | 107.87 | -78.71 | 0.01 | -75.0 | -99.42 | 0 | 0 | 0 | 0.24 | -77.92 | -99.64 | 0.46 | -2.13 | 1433.33 | 0.73 | 32.73 | 297.3 | 0.65 | 3.17 | 41.3 | 0.16 | 0.0 | 33.33 | 163.64 | -9.76 | -25.3 |
| 22Q2 (11) | 2.43 | 406.25 | 5975.0 | -1.54 | -201.99 | -1200.0 | -0.46 | 89.85 | -117.29 | 0 | 0 | 100.0 | 0.89 | -55.28 | 394.44 | 0.04 | -83.33 | 0 | 0 | 0 | 0 | 1.10 | -89.07 | 0 | 0.47 | 238.24 | 304.35 | 0.55 | 1275.0 | 203.77 | 0.63 | 3.28 | 31.25 | 0.16 | 6.67 | 33.33 | 181.34 | 202.24 | 217.35 |
| 22Q1 (10) | 0.48 | 144.44 | 292.0 | 1.51 | -68.99 | 2257.14 | -4.53 | -34.02 | -335.94 | 0 | -100.0 | 100.0 | 1.99 | -47.49 | 721.88 | 0.24 | 182.76 | 1100.0 | 0 | 0 | 0 | 10.08 | 185.19 | 706.72 | -0.34 | -30.77 | 42.37 | 0.04 | -99.8 | 110.0 | 0.61 | 22.0 | 12.96 | 0.15 | 15.38 | 25.0 | 60.00 | 1221.67 | 162.4 |
| 21Q4 (9) | -1.08 | -334.78 | -129.79 | 4.87 | -40.83 | 4158.33 | -3.38 | -436.51 | -4125.0 | 20.6 | 9056.52 | 205900.0 | 3.79 | -56.39 | 742.37 | -0.29 | -116.96 | -238.1 | 0 | 0 | 0 | -11.84 | -117.31 | -195.26 | -0.26 | -966.67 | 58.73 | 19.56 | 5386.49 | 1507.19 | 0.5 | 8.7 | -7.41 | 0.13 | 8.33 | 8.33 | -5.35 | -102.44 | 0 |
| 21Q3 (8) | 0.46 | 1050.0 | 182.14 | 8.23 | 5778.57 | 0 | -0.63 | -123.68 | -195.45 | -0.23 | -1050.0 | 59.65 | 8.69 | 4727.78 | 1651.79 | 1.71 | 0 | 1121.43 | 0 | 0 | 0 | 68.40 | 0 | 852.71 | 0.03 | 113.04 | 109.38 | -0.37 | 30.19 | 15.91 | 0.46 | -4.17 | -8.0 | 0.12 | 0.0 | 0.0 | 219.05 | 283.33 | 170.41 |
| 21Q2 (7) | 0.04 | 116.0 | 107.41 | 0.14 | 300.0 | 166.67 | 2.66 | 38.54 | 2760.0 | -0.02 | -100.0 | -103.51 | 0.18 | 156.25 | 124.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.23 | 61.02 | 74.73 | -0.53 | -32.5 | 34.57 | 0.48 | -11.11 | -9.43 | 0.12 | 0.0 | -7.69 | 57.14 | 159.43 | 0 |
| 21Q1 (6) | -0.25 | 46.81 | -192.59 | -0.07 | 41.67 | 86.54 | 1.92 | 2500.0 | 592.31 | -0.01 | -200.0 | 0.0 | -0.32 | 45.76 | -28.0 | 0.02 | -90.48 | -95.12 | 0 | 0 | 0 | 1.25 | -89.94 | -91.52 | -0.59 | 6.35 | -321.43 | -0.4 | 71.22 | -700.0 | 0.54 | 0.0 | 1.89 | 0.12 | 0.0 | -7.69 | -96.15 | 0 | -317.24 |
| 20Q4 (5) | -0.47 | 16.07 | -251.61 | -0.12 | 0 | 78.57 | -0.08 | -112.12 | 82.61 | 0.01 | 101.75 | 0.0 | -0.59 | -5.36 | -136.0 | 0.21 | 50.0 | -75.86 | 0 | 0 | 0 | 12.43 | 73.08 | -43.01 | -0.63 | -96.88 | -200.0 | -1.39 | -215.91 | -768.75 | 0.54 | 8.0 | 0.0 | 0.12 | 0.0 | 50.0 | 0.00 | 100.0 | -100.0 |
| 20Q3 (4) | -0.56 | -3.7 | 0.0 | 0 | 100.0 | 0.0 | 0.66 | 760.0 | 0.0 | -0.57 | -200.0 | 0.0 | -0.56 | 25.33 | 0.0 | 0.14 | -57.58 | 0.0 | 0 | 0 | 0.0 | 7.18 | -78.24 | 0.0 | -0.32 | 64.84 | 0.0 | -0.44 | 45.68 | 0.0 | 0.5 | -5.66 | 0.0 | 0.12 | -7.69 | 0.0 | -311.11 | 0 | 0.0 |
| 20Q2 (3) | -0.54 | -300.0 | 0.0 | -0.21 | 59.62 | 0.0 | -0.1 | 74.36 | 0.0 | 0.57 | 5800.0 | 0.0 | -0.75 | -200.0 | 0.0 | 0.33 | -19.51 | 0.0 | 0 | 0 | 0.0 | 33.00 | 123.76 | 0.0 | -0.91 | -550.0 | 0.0 | -0.81 | -1520.0 | 0.0 | 0.53 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q1 (2) | 0.27 | -12.9 | 0.0 | -0.52 | 7.14 | 0.0 | -0.39 | 15.22 | 0.0 | -0.01 | -200.0 | 0.0 | -0.25 | 0.0 | 0.0 | 0.41 | -52.87 | 0.0 | 0 | 0 | 0.0 | 14.75 | -32.36 | 0.0 | -0.14 | -122.22 | 0.0 | -0.05 | 68.75 | 0.0 | 0.53 | -1.85 | 0.0 | 0.13 | 62.5 | 0.0 | 44.26 | -34.32 | 0.0 |
| 19Q4 (1) | 0.31 | 0.0 | 0.0 | -0.56 | 0.0 | 0.0 | -0.46 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.25 | 0.0 | 0.0 | 0.87 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 21.80 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | 0.54 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 67.39 | 0.0 | 0.0 |
