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) | 6.68 | -11.05 | -0.42 | 0 | -5.21 | 0 | 0.48 | 242.86 | 6.26 | 40.99 | 1.23 | -24.54 | 0 | 0 | 2.80 | -19.28 | 4.5 | 17.19 | 4.18 | -0.48 | 0.72 | 10.77 | 0.01 | 0.0 | 136.05 | -11.96 |
| 2022 (9) | 7.51 | 400.67 | -3.07 | 0 | 0.78 | 0 | 0.14 | -69.57 | 4.44 | 516.67 | 1.63 | 207.55 | 0 | 0 | 3.47 | 174.13 | 3.84 | 43.82 | 4.2 | 77.22 | 0.65 | 1.56 | 0.01 | 0.0 | 154.53 | 211.11 |
| 2021 (8) | 1.5 | -8.54 | -0.78 | 0 | -4.92 | 0 | 0.46 | 53.33 | 0.72 | -32.08 | 0.53 | 60.61 | 0 | 0 | 1.27 | 43.48 | 2.67 | -20.06 | 2.37 | 1.72 | 0.64 | -14.67 | 0.01 | 0.0 | 49.67 | -6.42 |
| 2020 (7) | 1.64 | -58.59 | -0.58 | 0 | -2.09 | 0 | 0.3 | -16.67 | 1.06 | -80.94 | 0.33 | -10.81 | 0 | 0 | 0.88 | -1.96 | 3.34 | 6.03 | 2.33 | -9.34 | 0.75 | -10.71 | 0.01 | 0.0 | 53.07 | -54.16 |
| 2019 (6) | 3.96 | 36.55 | 1.6 | 0 | -1.88 | 0 | 0.36 | 0 | 5.56 | 141.74 | 0.37 | -68.91 | 0 | 0 | 0.90 | -78.66 | 3.15 | 416.39 | 2.57 | 129.46 | 0.84 | 27.27 | 0.01 | -66.67 | 115.79 | -27.73 |
| 2018 (5) | 2.9 | 0 | -0.6 | 0 | -3.42 | 0 | -0.2 | 0 | 2.3 | -36.99 | 1.19 | 260.61 | 0 | 0 | 4.22 | 284.4 | 0.61 | -41.9 | 1.12 | 107.41 | 0.66 | -23.26 | 0.03 | 200.0 | 160.22 | 0 |
| 2017 (4) | -0.98 | 0 | 4.63 | 0 | 0.5 | 0 | 0.03 | 200.0 | 3.65 | 53.36 | 0.33 | 3.12 | 0 | 0 | 1.10 | 9.1 | 1.05 | -42.93 | 0.54 | -71.28 | 0.86 | -22.52 | 0.01 | 0.0 | -69.50 | 0 |
| 2016 (3) | 4.01 | 6.93 | -1.63 | 0 | -4.58 | 0 | 0.01 | 0 | 2.38 | 36.78 | 0.32 | -38.46 | 0 | 0 | 1.01 | -32.69 | 1.84 | -21.7 | 1.88 | -29.32 | 1.11 | -13.95 | 0.01 | 0.0 | 133.67 | 41.15 |
| 2015 (2) | 3.75 | -23.0 | -2.01 | 0 | 0.13 | 0 | -0.3 | 0 | 1.74 | -10.31 | 0.52 | -8.77 | 0 | 0 | 1.50 | 2.85 | 2.35 | 106.14 | 2.66 | 55.56 | 1.29 | -32.46 | 0.01 | 0.0 | 94.70 | -29.41 |
| 2014 (1) | 4.87 | 136.41 | -2.93 | 0 | -1.84 | 0 | -0.46 | 0 | 1.94 | -6.73 | 0.57 | -12.31 | 0 | 0 | 1.45 | -18.66 | 1.14 | 280.0 | 1.71 | 235.29 | 1.91 | -15.86 | 0.01 | 0.0 | 134.16 | 81.7 |
| 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) | 1.91 | 354.76 | -3.05 | -0.58 | 65.48 | -169.05 | -2.91 | -493.88 | -20.75 | 0.3 | 475.0 | 242.86 | 1.33 | 205.56 | -52.67 | 0.14 | -50.0 | -51.72 | 0 | 0 | 0 | 1.61 | -46.1 | -37.92 | 0.79 | 14.49 | -28.18 | 0.73 | -14.12 | -46.32 | 0.21 | 5.0 | 16.67 | 0 | 0 | 0 | 203.19 | 407.98 | 58.84 |
| 24Q2 (19) | 0.42 | -70.0 | -81.82 | -1.68 | 32.8 | -479.31 | -0.49 | -1533.33 | 80.63 | -0.08 | -100.0 | -100.0 | -1.26 | -14.55 | -162.38 | 0.28 | -20.0 | 21.74 | 0 | 0 | 0 | 2.98 | -19.06 | 56.23 | 0.69 | 2.99 | -33.01 | 0.85 | -27.35 | -33.07 | 0.2 | 5.26 | 11.11 | 0 | 0 | 0 | 40.00 | -61.14 | -74.89 |
| 24Q1 (18) | 1.4 | 2.94 | 35.92 | -2.5 | -825.93 | -252.11 | -0.03 | 0.0 | 87.5 | -0.04 | -106.35 | -140.0 | -1.1 | -200.92 | -443.75 | 0.35 | -28.57 | 59.09 | 0 | 0 | 0 | 3.68 | -30.08 | 89.57 | 0.67 | -47.66 | -38.53 | 1.17 | 80.0 | 30.0 | 0.19 | 0.0 | 5.56 | 0 | 0 | 0 | 102.94 | -36.42 | 7.94 |
| 23Q4 (17) | 1.36 | -30.96 | -44.26 | -0.27 | -132.14 | 84.3 | -0.03 | 98.76 | -101.45 | 0.63 | 400.0 | 80.0 | 1.09 | -61.21 | 51.39 | 0.49 | 68.97 | -56.64 | 0 | 0 | 0 | 5.27 | 103.49 | -44.47 | 1.28 | 16.36 | 5.79 | 0.65 | -52.21 | -10.96 | 0.19 | 5.56 | 11.76 | 0 | 0 | 0 | 161.90 | 26.57 | -40.28 |
| 23Q3 (16) | 1.97 | -14.72 | -44.51 | 0.84 | 389.66 | 700.0 | -2.41 | 4.74 | -97.54 | -0.21 | -425.0 | -250.0 | 2.81 | 39.11 | -17.6 | 0.29 | 26.09 | 11.54 | 0 | 0 | 0 | 2.59 | 35.66 | 27.07 | 1.1 | 6.8 | 11.11 | 1.36 | 7.09 | -10.53 | 0.18 | 0.0 | 0.0 | 0 | 0 | 0 | 127.92 | -19.7 | -38.74 |
| 23Q2 (15) | 2.31 | 124.27 | 824.0 | -0.29 | 59.15 | -26.09 | -2.53 | -954.17 | -8333.33 | -0.04 | -140.0 | -300.0 | 2.02 | 531.25 | 10000.0 | 0.23 | 4.55 | 53.33 | 0 | 0 | 0 | 1.91 | -1.79 | 52.32 | 1.03 | -5.5 | -2.83 | 1.27 | 41.11 | 8.55 | 0.18 | 0.0 | 20.0 | 0 | 0 | 0 | 159.31 | 67.04 | 741.16 |
| 23Q1 (14) | 1.03 | -57.79 | -18.25 | -0.71 | 58.72 | 27.55 | -0.24 | -111.59 | -700.0 | 0.1 | -71.43 | 176.92 | 0.32 | -55.56 | 14.29 | 0.22 | -80.53 | 120.0 | 0 | 0 | 0 | 1.94 | -79.52 | 99.79 | 1.09 | -9.92 | 87.93 | 0.9 | 23.29 | 15.38 | 0.18 | 5.88 | 20.0 | 0 | 0 | 0 | 95.37 | -64.82 | -29.61 |
| 22Q4 (13) | 2.44 | -31.27 | 115.93 | -1.72 | -1128.57 | -391.53 | 2.07 | 269.67 | 204.55 | 0.35 | 683.33 | -22.22 | 0.72 | -78.89 | -58.14 | 1.13 | 334.62 | 527.78 | 0 | 0 | 0 | 9.49 | 365.63 | 481.39 | 1.21 | 22.22 | 72.86 | 0.73 | -51.97 | 32.73 | 0.17 | -5.56 | 13.33 | 0 | 0 | 0 | 271.11 | 29.83 | 67.94 |
| 22Q3 (12) | 3.55 | 1320.0 | 234.91 | -0.14 | 39.13 | -105.6 | -1.22 | -3966.67 | -28.42 | -0.06 | -500.0 | 25.0 | 3.41 | 16950.0 | -4.21 | 0.26 | 73.33 | 85.71 | 0 | 0 | 0 | 2.04 | 62.6 | 59.23 | 0.99 | -6.6 | 47.76 | 1.52 | 29.91 | 111.11 | 0.18 | 20.0 | 12.5 | 0 | 0 | 0 | 208.82 | 1002.59 | 73.36 |
| 22Q2 (11) | 0.25 | -80.16 | 143.86 | -0.23 | 76.53 | 87.83 | -0.03 | 0.0 | 0.0 | -0.01 | 92.31 | 95.24 | 0.02 | -92.86 | 100.81 | 0.15 | 50.0 | 66.67 | 0 | 0 | 0 | 1.25 | 28.82 | 45.08 | 1.06 | 82.76 | 60.61 | 1.17 | 50.0 | 95.0 | 0.15 | 0.0 | -6.25 | 0 | 0 | 0 | 18.94 | -86.02 | 125.25 |
| 22Q1 (10) | 1.26 | 11.5 | 1069.23 | -0.98 | -266.1 | 50.51 | -0.03 | 98.48 | 98.46 | -0.13 | -128.89 | -141.94 | 0.28 | -83.72 | 113.27 | 0.1 | -44.44 | -16.67 | 0 | 0 | 0 | 0.97 | -40.39 | -23.39 | 0.58 | -17.14 | -10.77 | 0.78 | 41.82 | 52.94 | 0.15 | 0.0 | -6.25 | 0 | 0 | 0 | 135.48 | -16.07 | 798.26 |
| 21Q4 (9) | 1.13 | 6.6 | 1030.0 | 0.59 | -76.4 | 5.36 | -1.98 | -108.42 | 35.92 | 0.45 | 662.5 | 225.0 | 1.72 | -51.69 | 160.61 | 0.18 | 28.57 | 63.64 | 0 | 0 | 0 | 1.63 | 27.52 | 32.63 | 0.7 | 4.48 | 2.94 | 0.55 | -23.61 | 103.7 | 0.15 | -6.25 | -11.76 | 0 | 0 | 0 | 161.43 | 34.02 | 610.29 |
| 21Q3 (8) | 1.06 | 285.96 | 523.53 | 2.5 | 232.28 | 1566.67 | -0.95 | -3066.67 | -135.85 | -0.08 | 61.9 | -188.89 | 3.56 | 244.72 | 1012.5 | 0.14 | 55.56 | 100.0 | 0 | 0 | 0 | 1.28 | 48.16 | 77.33 | 0.67 | 1.52 | -28.72 | 0.72 | 20.0 | 16.13 | 0.16 | 0.0 | -15.79 | 0 | 0 | 0 | 120.45 | 260.61 | 473.93 |
| 21Q2 (7) | -0.57 | -338.46 | -143.51 | -1.89 | 4.55 | -887.5 | -0.03 | 98.46 | -103.53 | -0.21 | -167.74 | -187.5 | -2.46 | -16.59 | -258.71 | 0.09 | -25.0 | 28.57 | 0 | 0 | 0 | 0.86 | -31.98 | 30.55 | 0.66 | 1.54 | -51.47 | 0.6 | 17.65 | -40.59 | 0.16 | 0.0 | -15.79 | 0 | 0 | 0 | -75.00 | -286.54 | -168.7 |
| 21Q1 (6) | -0.13 | -230.0 | -285.71 | -1.98 | -453.57 | -29.41 | -1.95 | 36.89 | 22.0 | 0.31 | 186.11 | -6.06 | -2.11 | -419.7 | -44.52 | 0.12 | 9.09 | 50.0 | 0 | 0 | 0 | 1.27 | 3.2 | 29.37 | 0.65 | -4.41 | 75.68 | 0.51 | 88.89 | 15.91 | 0.16 | -5.88 | -20.0 | 0 | 0 | 0 | -19.40 | -185.37 | -277.4 |
| 20Q4 (5) | 0.1 | -41.18 | -94.38 | 0.56 | 273.33 | 1966.67 | -3.09 | -216.6 | -4514.29 | -0.36 | -500.0 | -176.6 | 0.66 | 106.25 | -62.29 | 0.11 | 57.14 | 10.0 | 0 | 0 | 0 | 1.23 | 70.5 | 26.12 | 0.68 | -27.66 | -22.73 | 0.27 | -56.45 | -12.9 | 0.17 | -10.53 | -19.05 | 0 | 0 | 0 | 22.73 | 8.29 | -93.36 |
| 20Q3 (4) | 0.17 | -87.02 | 0.0 | 0.15 | -37.5 | 0.0 | 2.65 | 211.76 | 0.0 | 0.09 | -62.5 | 0.0 | 0.32 | -79.35 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.72 | 9.07 | 0.0 | 0.94 | -30.88 | 0.0 | 0.62 | -38.61 | 0.0 | 0.19 | 0.0 | 0.0 | 0 | 0 | 0.0 | 20.99 | -80.77 | 0.0 |
| 20Q2 (3) | 1.31 | 1771.43 | 0.0 | 0.24 | 115.69 | 0.0 | 0.85 | 134.0 | 0.0 | 0.24 | -27.27 | 0.0 | 1.55 | 206.16 | 0.0 | 0.07 | -12.5 | 0.0 | 0 | 0 | 0.0 | 0.66 | -32.6 | 0.0 | 1.36 | 267.57 | 0.0 | 1.01 | 129.55 | 0.0 | 0.19 | -5.0 | 0.0 | 0 | 0 | 0.0 | 109.17 | 898.1 | 0.0 |
| 20Q1 (2) | 0.07 | -96.07 | 0.0 | -1.53 | -5000.0 | 0.0 | -2.5 | -3671.43 | 0.0 | 0.33 | -29.79 | 0.0 | -1.46 | -183.43 | 0.0 | 0.08 | -20.0 | 0.0 | 0 | 0 | 0.0 | 0.98 | 0.61 | 0.0 | 0.37 | -57.95 | 0.0 | 0.44 | 41.94 | 0.0 | 0.2 | -4.76 | 0.0 | 0 | 0 | 0.0 | 10.94 | -96.8 | 0.0 |
| 19Q4 (1) | 1.78 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 1.75 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | 0.88 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 342.31 | 0.0 | 0.0 |
