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) | 10.96 | -14.71 | -1.99 | 0 | -7.03 | 0 | 0.22 | 15.79 | 8.97 | 3.22 | 0.63 | -47.5 | 0 | 0 | 0.77 | -58.86 | 8.48 | 76.67 | 6.06 | 64.23 | 2.47 | -11.79 | 0.02 | -33.33 | 128.19 | -34.96 |
| 2022 (9) | 12.85 | 394.23 | -4.16 | 0 | -5.8 | 0 | 0.19 | 280.0 | 8.69 | 0 | 1.2 | -54.37 | 0 | 0 | 1.88 | -40.65 | 4.8 | 6.9 | 3.69 | 24.24 | 2.8 | -27.27 | 0.03 | -25.0 | 197.09 | 420.0 |
| 2021 (8) | 2.6 | -58.27 | -3.28 | 0 | -9.43 | 0 | 0.05 | 0 | -0.68 | 0 | 2.63 | -41.81 | -0.01 | 0 | 3.17 | -35.22 | 4.49 | -25.79 | 2.97 | -36.27 | 3.85 | -8.77 | 0.04 | -86.21 | 37.90 | -44.21 |
| 2020 (7) | 6.23 | -15.24 | -4.41 | 0 | -1.37 | 0 | -0.02 | 0 | 1.82 | -48.88 | 4.52 | 16.49 | -0.01 | 0 | 4.90 | -2.97 | 6.05 | 90.85 | 4.66 | 65.84 | 4.22 | 16.57 | 0.29 | 70.59 | 67.94 | -38.99 |
| 2019 (6) | 7.35 | 256.8 | -3.79 | 0 | -1.1 | 0 | -0.1 | 0 | 3.56 | 387.67 | 3.88 | -34.35 | -0.01 | 0 | 5.05 | -36.54 | 3.17 | -35.7 | 2.81 | -32.94 | 3.62 | 50.83 | 0.17 | 142.86 | 111.36 | 260.04 |
| 2018 (5) | 2.06 | -38.87 | -1.33 | 0 | 4.32 | 0 | -6.93 | 0 | 0.73 | 0 | 5.91 | -12.18 | -0.06 | 0 | 7.95 | -15.4 | 4.93 | 25.45 | 4.19 | 72.43 | 2.4 | 9.09 | 0.07 | 0.0 | 30.93 | -56.86 |
| 2017 (4) | 3.37 | -55.77 | -3.41 | 0 | -0.93 | 0 | 0.43 | 0 | -0.04 | 0 | 6.73 | 254.21 | 0.03 | 0 | 9.40 | 193.47 | 3.93 | -24.86 | 2.43 | -39.7 | 2.2 | 6.28 | 0.07 | 16.67 | 71.70 | -42.04 |
| 2016 (3) | 7.62 | 224.26 | 0.06 | 0 | 6.75 | 0 | -0.32 | 0 | 7.68 | 966.67 | 1.9 | 65.22 | 0 | 0 | 3.20 | 1.28 | 5.23 | 122.55 | 4.03 | 48.71 | 2.07 | 45.77 | 0.06 | 100.0 | 123.70 | 118.98 |
| 2015 (2) | 2.35 | 13.53 | -1.63 | 0 | -0.6 | 0 | -0.08 | 0 | 0.72 | 33.33 | 1.15 | -25.81 | -0.02 | 0 | 3.16 | -30.05 | 2.35 | -5.62 | 2.71 | 27.23 | 1.42 | -2.74 | 0.03 | 0.0 | 56.49 | -1.21 |
| 2014 (1) | 2.07 | -28.12 | -1.53 | 0 | -1.3 | 0 | 0.5 | 614.29 | 0.54 | -63.27 | 1.55 | 86.75 | 0.01 | -85.71 | 4.52 | 29.67 | 2.49 | 937.5 | 2.13 | 326.0 | 1.46 | 6.57 | 0.03 | 50.0 | 57.18 | -62.47 |
| 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) | 9.53 | 1370.67 | 240.36 | -10.97 | -560.84 | -2337.78 | 2.0 | 165.15 | 258.73 | -0.08 | -100.0 | -157.14 | -1.44 | 40.25 | -161.28 | 0.45 | 0.0 | 73.08 | -0.04 | -300.0 | 0 | 2.76 | 9.31 | 119.32 | 1.37 | 6.2 | -32.51 | 0.7 | -67.59 | -61.33 | 0.53 | -1.85 | -11.67 | 0.01 | 0.0 | 0.0 | 768.55 | 2877.02 | 564.25 |
| 24Q2 (19) | -0.75 | -118.16 | -122.26 | -1.66 | -5433.33 | -388.24 | -3.07 | -195.19 | 40.85 | -0.04 | -117.39 | -166.67 | -2.41 | -158.78 | -179.54 | 0.45 | 73.08 | 1400.0 | 0.02 | 0 | 100.0 | 2.52 | 96.55 | 1748.09 | 1.29 | -21.34 | -46.69 | 2.16 | 37.58 | 10.77 | 0.54 | 1.89 | -15.62 | 0.01 | 0.0 | 0.0 | -27.68 | -114.14 | -121.35 |
| 24Q1 (18) | 4.13 | 175.33 | 25.15 | -0.03 | 97.54 | -400.0 | -1.04 | -108.0 | -1200.0 | 0.23 | 483.33 | 187.5 | 4.1 | 1364.29 | 23.87 | 0.26 | 23.81 | 100.0 | 0 | 100.0 | -100.0 | 1.28 | 22.95 | 83.22 | 1.64 | -27.11 | -7.87 | 1.57 | 17.16 | 65.26 | 0.53 | -5.36 | -20.9 | 0.01 | 0.0 | 0.0 | 195.73 | 149.24 | -3.32 |
| 23Q4 (17) | 1.5 | -46.43 | -76.38 | -1.22 | -171.11 | 72.4 | -0.5 | 60.32 | 28.57 | -0.06 | -142.86 | -200.0 | 0.28 | -88.09 | -85.49 | 0.21 | -19.23 | -30.0 | -0.02 | 0 | -100.0 | 1.04 | -16.98 | -42.94 | 2.25 | 10.84 | 26.4 | 1.34 | -25.97 | 50.56 | 0.56 | -6.67 | 5.66 | 0.01 | 0.0 | 0.0 | 78.53 | -32.12 | -82.31 |
| 23Q3 (16) | 2.8 | -16.91 | -12.77 | -0.45 | -32.35 | -207.14 | -1.26 | 75.72 | 73.97 | 0.14 | 133.33 | 180.0 | 2.35 | -22.44 | -35.26 | 0.26 | 766.67 | 62.5 | 0 | -100.0 | -100.0 | 1.26 | 821.15 | 19.91 | 2.03 | -16.12 | 62.4 | 1.81 | -7.18 | 81.0 | 0.6 | -6.25 | -16.67 | 0.01 | 0.0 | 0.0 | 115.70 | -10.73 | -37.64 |
| 23Q2 (15) | 3.37 | 2.12 | 27.17 | -0.34 | -3500.0 | -25.93 | -5.19 | -6387.5 | -3607.14 | 0.06 | -25.0 | -33.33 | 3.03 | -8.46 | 27.31 | 0.03 | -76.92 | -91.18 | 0.01 | 0.0 | 0.0 | 0.14 | -80.51 | -93.41 | 2.42 | 35.96 | 157.45 | 1.95 | 105.26 | 82.24 | 0.64 | -4.48 | -13.51 | 0.01 | 0.0 | 0.0 | 129.62 | -35.98 | -10.98 |
| 23Q1 (14) | 3.3 | -48.03 | 415.62 | 0.01 | 100.23 | -90.91 | -0.08 | 88.57 | 33.33 | 0.08 | 500.0 | 0 | 3.31 | 71.5 | 341.33 | 0.13 | -56.67 | -67.5 | 0.01 | 200.0 | 200.0 | 0.70 | -61.71 | -72.53 | 1.78 | 0.0 | 114.46 | 0.95 | 6.74 | 30.14 | 0.67 | 26.42 | -17.28 | 0.01 | 0.0 | 0.0 | 202.45 | -54.41 | 390.32 |
| 22Q4 (13) | 6.35 | 97.82 | 7837.5 | -4.42 | -1152.38 | -125.51 | -0.7 | 85.54 | -4.48 | -0.02 | -140.0 | 33.33 | 1.93 | -46.83 | 202.66 | 0.3 | 87.5 | -38.78 | -0.01 | -150.0 | 0 | 1.83 | 74.47 | -33.74 | 1.78 | 42.4 | 27.14 | 0.89 | -11.0 | 71.15 | 0.53 | -26.39 | -46.46 | 0.01 | 0.0 | 0.0 | 444.06 | 139.32 | 8337.06 |
| 22Q3 (12) | 3.21 | 21.13 | 593.85 | 0.42 | 255.56 | 155.26 | -4.84 | -3357.14 | -102.51 | 0.05 | -44.44 | 0 | 3.63 | 52.52 | 357.45 | 0.16 | -52.94 | -79.22 | 0.02 | 100.0 | 0 | 1.05 | -49.39 | -74.35 | 1.25 | 32.98 | 47.06 | 1.0 | -6.54 | 29.87 | 0.72 | -2.7 | -6.49 | 0.01 | 0.0 | 0.0 | 185.55 | 27.43 | 542.46 |
| 22Q2 (11) | 2.65 | 314.06 | 81.51 | -0.27 | -345.45 | 32.5 | -0.14 | -16.67 | 82.28 | 0.09 | 0 | 28.57 | 2.38 | 217.33 | 124.53 | 0.34 | -15.0 | -2.86 | 0.01 | 200.0 | 0 | 2.07 | -18.73 | 26.86 | 0.94 | 13.25 | -24.19 | 1.07 | 46.58 | 11.46 | 0.74 | -8.64 | -26.73 | 0.01 | 0.0 | 0.0 | 145.60 | 252.64 | 97.46 |
| 22Q1 (10) | 0.64 | 700.0 | -62.57 | 0.11 | 105.61 | 164.71 | -0.12 | 82.09 | 97.85 | 0 | 100.0 | -100.0 | 0.75 | 139.89 | -51.3 | 0.4 | -18.37 | -60.78 | -0.01 | 0 | 0.0 | 2.55 | -7.65 | -37.74 | 0.83 | -40.71 | -17.0 | 0.73 | 40.38 | 1.39 | 0.81 | -18.18 | -25.0 | 0.01 | 0.0 | 0.0 | 41.29 | 684.52 | -56.3 |
| 21Q4 (9) | 0.08 | 112.31 | 110.0 | -1.96 | -157.89 | -46.27 | -0.67 | 71.97 | -135.08 | -0.03 | 0 | -200.0 | -1.88 | -33.33 | 12.15 | 0.49 | -36.36 | -64.49 | 0 | 0 | 100.0 | 2.76 | -32.46 | -45.85 | 1.4 | 64.71 | -4.11 | 0.52 | -32.47 | -43.48 | 0.99 | 28.57 | -2.94 | 0.01 | 0.0 | -88.89 | 5.26 | 112.55 | 113.36 |
| 21Q3 (8) | -0.65 | -144.52 | -121.74 | -0.76 | -90.0 | 29.63 | -2.39 | -202.53 | -81.06 | 0 | -100.0 | 100.0 | -1.41 | -233.02 | -173.82 | 0.77 | 120.0 | -28.7 | 0 | 0 | 0 | 4.09 | 150.24 | 4.71 | 0.85 | -31.45 | -57.5 | 0.77 | -19.79 | -53.61 | 0.77 | -23.76 | -29.36 | 0.01 | 0.0 | -91.67 | -41.94 | -156.87 | -140.25 |
| 21Q2 (7) | 1.46 | -14.62 | 942.86 | -0.4 | -135.29 | 57.45 | -0.79 | 85.87 | 28.18 | 0.07 | 600.0 | 800.0 | 1.06 | -31.17 | 232.5 | 0.35 | -65.69 | -65.69 | 0 | 100.0 | -100.0 | 1.63 | -60.11 | -67.29 | 1.24 | 24.0 | -31.49 | 0.96 | 33.33 | -27.27 | 1.01 | -6.48 | -1.94 | 0.01 | 0.0 | -75.0 | 73.74 | -21.95 | 1158.8 |
| 21Q1 (6) | 1.71 | 313.75 | -56.15 | -0.17 | 87.31 | 83.96 | -5.59 | -392.67 | -542.53 | 0.01 | -66.67 | -66.67 | 1.54 | 171.96 | -45.77 | 1.02 | -26.09 | -1.92 | -0.01 | 50.0 | 0 | 4.09 | -19.68 | -32.4 | 1.0 | -31.51 | 28.21 | 0.72 | -21.74 | -5.26 | 1.08 | 5.88 | 0.0 | 0.01 | -88.89 | -75.0 | 94.48 | 339.73 | -54.46 |
| 20Q4 (5) | -0.8 | -126.76 | -154.42 | -1.34 | -24.07 | 4.96 | 1.91 | 244.7 | 506.38 | 0.03 | 142.86 | -62.5 | -2.14 | -212.04 | -3666.67 | 1.38 | 27.78 | -8.0 | -0.02 | 0 | -100.0 | 5.10 | 30.61 | -30.26 | 1.46 | -27.0 | 13.18 | 0.92 | -44.58 | 37.31 | 1.02 | -6.42 | 5.15 | 0.09 | -25.0 | 125.0 | -39.41 | -137.83 | -145.04 |
| 20Q3 (4) | 2.99 | 2035.71 | 0.0 | -1.08 | -14.89 | 0.0 | -1.32 | -20.0 | 0.0 | -0.07 | -600.0 | 0.0 | 1.91 | 338.75 | 0.0 | 1.08 | 5.88 | 0.0 | 0 | -100.0 | 0.0 | 3.90 | -21.82 | 0.0 | 2.0 | 10.5 | 0.0 | 1.66 | 25.76 | 0.0 | 1.09 | 5.83 | 0.0 | 0.12 | 200.0 | 0.0 | 104.18 | 1678.52 | 0.0 |
| 20Q2 (3) | 0.14 | -96.41 | 0.0 | -0.94 | 11.32 | 0.0 | -1.1 | -26.44 | 0.0 | -0.01 | -133.33 | 0.0 | -0.8 | -128.17 | 0.0 | 1.02 | -1.92 | 0.0 | 0.01 | 0 | 0.0 | 4.99 | -17.57 | 0.0 | 1.81 | 132.05 | 0.0 | 1.32 | 73.68 | 0.0 | 1.03 | -4.63 | 0.0 | 0.04 | 0.0 | 0.0 | 5.86 | -97.18 | 0.0 |
| 20Q1 (2) | 3.9 | 165.31 | 0.0 | -1.06 | 24.82 | 0.0 | -0.87 | -85.11 | 0.0 | 0.03 | -62.5 | 0.0 | 2.84 | 4633.33 | 0.0 | 1.04 | -30.67 | 0.0 | 0 | 100.0 | 0.0 | 6.06 | -17.14 | 0.0 | 0.78 | -39.53 | 0.0 | 0.76 | 13.43 | 0.0 | 1.08 | 11.34 | 0.0 | 0.04 | 0.0 | 0.0 | 207.45 | 137.08 | 0.0 |
| 19Q4 (1) | 1.47 | 0.0 | 0.0 | -1.41 | 0.0 | 0.0 | -0.47 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 1.5 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 7.31 | 0.0 | 0.0 | 1.29 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | 0.97 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 87.50 | 0.0 | 0.0 |
