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) | 9.58 | 0.63 | 5.07 | 0 | -8.08 | 0 | -0.05 | 0 | 14.65 | 73.17 | 0.05 | 400.0 | 0 | 0 | 0.05 | 389.91 | 8.73 | -2.13 | 7.06 | -52.55 | 0.26 | -13.33 | 0.04 | -60.0 | 130.16 | 108.92 |
| 2022 (9) | 9.52 | 3425.93 | -1.06 | 0 | -3.8 | 0 | 7.99 | 7163.64 | 8.46 | 419.02 | 0.01 | -80.0 | 0 | 0 | 0.01 | -79.1 | 8.92 | -22.57 | 14.88 | 81.68 | 0.3 | -6.25 | 0.1 | 42.86 | 62.30 | 1879.87 |
| 2021 (8) | 0.27 | -94.18 | 1.36 | 0 | -1.06 | 0 | 0.11 | 0 | 1.63 | -62.95 | 0.05 | -64.29 | 0 | 0 | 0.05 | -69.76 | 11.52 | 29.88 | 8.19 | 36.5 | 0.32 | -8.57 | 0.07 | 75.0 | 3.15 | -95.67 |
| 2020 (7) | 4.64 | -63.98 | -0.24 | 0 | -3.42 | 0 | -0.01 | 0 | 4.4 | -64.57 | 0.14 | 75.0 | 0 | 0 | 0.15 | 67.03 | 8.87 | 12.28 | 6.0 | 1.18 | 0.35 | 9.38 | 0.04 | -20.0 | 72.61 | -64.48 |
| 2019 (6) | 12.88 | 186.86 | -0.46 | 0 | -14.89 | 0 | -0.16 | 0 | 12.42 | 100.32 | 0.08 | -11.11 | 0 | 0 | 0.09 | 7.62 | 7.9 | -57.34 | 5.93 | -61.22 | 0.32 | 113.33 | 0.05 | 66.67 | 204.44 | 604.4 |
| 2018 (5) | 4.49 | -32.48 | 1.71 | 47.41 | -7.57 | 0 | 0.31 | 82.35 | 6.2 | -20.61 | 0.09 | 200.0 | 0 | 0 | 0.08 | 131.76 | 18.52 | 176.83 | 15.29 | 162.71 | 0.15 | 7.14 | 0.03 | 200.0 | 29.02 | -73.94 |
| 2017 (4) | 6.65 | 38.25 | 1.16 | 0 | -3.34 | 0 | 0.17 | 325.0 | 7.81 | 144.83 | 0.03 | -25.0 | 0 | 0 | 0.04 | -23.21 | 6.69 | 41.14 | 5.82 | 50.39 | 0.14 | -6.67 | 0.01 | 0.0 | 111.39 | -6.67 |
| 2016 (3) | 4.81 | -32.44 | -1.62 | 0 | -2.57 | 0 | 0.04 | 0 | 3.19 | -39.92 | 0.04 | -96.77 | 0 | 0 | 0.05 | -96.85 | 4.74 | 13.67 | 3.87 | 4.03 | 0.15 | 7.14 | 0.01 | -50.0 | 119.35 | -34.96 |
| 2015 (2) | 7.12 | 0 | -1.81 | 0 | -7.1 | 0 | -0.05 | 0 | 5.31 | 0 | 1.24 | 4033.33 | 0 | 0 | 1.50 | 4174.43 | 4.17 | 18.8 | 3.72 | 3.05 | 0.14 | 0.0 | 0.02 | 0.0 | 183.51 | 0 |
| 2014 (1) | -3.33 | 0 | 0.61 | -72.27 | 3.6 | 0 | 0.02 | 0 | -2.72 | 0 | 0.03 | -91.43 | -0.07 | 0 | 0.04 | -93.6 | 3.51 | 64.02 | 3.61 | 12.81 | 0.14 | 0.0 | 0.02 | 0.0 | -88.33 | 0 |
| 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) | -3.0 | -132.56 | -47.06 | -0.86 | -127.39 | -124.23 | -0.8 | -900.0 | 89.9 | 0.01 | -50.0 | -75.0 | -3.86 | -308.65 | -355.63 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 0.06 | 72.37 | 74.8 | 3.45 | 28.73 | 34.24 | 2.6 | 17.12 | -2.62 | 0.07 | 16.67 | 0.0 | 0.01 | 0.0 | 0.0 | -111.94 | -98.72 | -50.9 |
| 24Q2 (19) | -1.29 | -133.16 | -458.33 | 3.14 | 150.08 | -63.99 | -0.08 | 93.55 | -105.16 | 0.02 | 166.67 | -75.0 | 1.85 | 177.73 | -79.63 | 0.01 | 0 | 108.33 | 0 | 0 | 0 | 0.04 | 0 | 107.51 | 2.68 | -7.59 | 24.07 | 2.22 | -13.95 | 19.35 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -56.33 | -138.38 | -402.0 |
| 24Q1 (18) | 3.89 | -39.12 | -20.29 | -6.27 | -24.16 | -191.63 | -1.24 | 20.51 | -726.67 | -0.03 | 62.5 | 62.5 | -2.38 | -277.61 | -187.18 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 2.9 | 46.46 | 42.86 | 2.58 | 150.49 | 72.0 | 0.06 | -14.29 | 0.0 | 0.01 | 0.0 | 0.0 | 146.79 | -74.5 | -52.77 |
| 23Q4 (17) | 6.39 | 413.24 | -31.8 | -5.05 | -242.25 | -1.41 | -1.56 | 80.3 | -138.9 | -0.08 | -300.0 | -260.0 | 1.34 | -11.26 | -69.48 | 0.03 | 200.0 | 0 | 0 | 0 | 0 | 0.11 | 225.07 | 0 | 1.98 | -22.96 | -5.71 | 1.03 | -61.42 | -23.7 | 0.07 | 0.0 | 16.67 | 0.01 | 0.0 | 0.0 | 575.68 | 876.03 | -12.76 |
| 23Q3 (16) | -2.04 | -666.67 | -260.63 | 3.55 | -59.29 | -12.13 | -7.92 | -610.97 | 8.33 | 0.04 | -50.0 | -99.49 | 1.51 | -83.37 | -71.56 | 0.01 | 108.33 | 0 | 0 | 0 | 0 | 0.03 | 107.4 | 0 | 2.57 | 18.98 | 1068.18 | 2.67 | 43.55 | -67.28 | 0.07 | 16.67 | 0.0 | 0.01 | 0.0 | -50.0 | -74.18 | -497.7 | -581.89 |
| 23Q2 (15) | 0.36 | -92.62 | 149.32 | 8.72 | 505.58 | 1429.82 | 1.55 | 1133.33 | 1191.67 | 0.08 | 200.0 | 366.67 | 9.08 | 232.6 | 5775.0 | -0.12 | -185.71 | -1300.0 | 0 | 0 | 0 | -0.47 | -185.81 | -1458.09 | 2.16 | 6.4 | -31.21 | 1.86 | 24.0 | -25.3 | 0.06 | 0.0 | -25.0 | 0.01 | 0.0 | -75.0 | 18.65 | -94.0 | 166.69 |
| 23Q1 (14) | 4.88 | -47.92 | 1351.28 | -2.15 | 56.83 | -207.14 | -0.15 | -103.74 | -121.13 | -0.08 | -260.0 | -157.14 | 2.73 | -37.81 | 350.46 | 0.14 | 0 | 0 | 0 | 0 | 0 | 0.55 | 0 | 0 | 2.03 | -3.33 | -41.5 | 1.5 | 11.11 | -47.74 | 0.06 | 0.0 | -25.0 | 0.01 | 0.0 | -50.0 | 310.83 | -52.89 | 2467.07 |
| 22Q4 (13) | 9.37 | 637.8 | 655.65 | -4.98 | -223.27 | -654.55 | 4.01 | 146.41 | 423.39 | 0.05 | -99.36 | 162.5 | 4.39 | -17.33 | 656.9 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 2.1 | 854.55 | -2.33 | 1.35 | -83.46 | -10.0 | 0.06 | -14.29 | -25.0 | 0.01 | -50.0 | -50.0 | 659.86 | 4186.49 | 751.43 |
| 22Q3 (12) | 1.27 | 273.97 | 203.25 | 4.04 | 608.77 | 8180.0 | -8.64 | -7300.0 | -3500.0 | 7.83 | 26200.0 | 0 | 5.31 | 3418.75 | 514.84 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.22 | -92.99 | -92.72 | 8.16 | 227.71 | 274.31 | 0.07 | -12.5 | -12.5 | 0.02 | -50.0 | 0.0 | 15.39 | 155.04 | 128.54 |
| 22Q2 (11) | -0.73 | -87.18 | 7.59 | 0.57 | 181.43 | -72.99 | 0.12 | -83.1 | -78.95 | -0.03 | -121.43 | -121.43 | -0.16 | 85.32 | -112.12 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.03 | 0 | -2.87 | 3.14 | -9.51 | -4.27 | 2.49 | -13.24 | 9.69 | 0.08 | 0.0 | 0.0 | 0.04 | 100.0 | 300.0 | -27.97 | -113.0 | 16.45 |
| 22Q1 (10) | -0.39 | -131.45 | -136.45 | -0.7 | -6.06 | -2233.33 | 0.71 | 157.26 | 573.33 | 0.14 | 275.0 | 180.0 | -1.09 | -287.93 | -204.81 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 3.47 | 61.4 | 13.03 | 2.87 | 91.33 | 28.12 | 0.08 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | -13.13 | -116.94 | -128.59 |
| 21Q4 (9) | 1.24 | 200.81 | -55.07 | -0.66 | -1220.0 | -127.59 | -1.24 | -416.67 | -435.14 | -0.08 | 0 | -700.0 | 0.58 | 145.31 | -76.52 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.04 | 8.37 | -54.91 | 2.15 | -28.81 | -2.71 | 1.5 | -31.19 | 25.0 | 0.08 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | 77.50 | 243.66 | -63.78 |
| 21Q3 (8) | -1.23 | -55.7 | -251.85 | -0.05 | -102.37 | -126.32 | -0.24 | -142.11 | 92.28 | 0 | -100.0 | 0 | -1.28 | -196.97 | -228.0 | 0.01 | 0.0 | -83.33 | 0 | 0 | 0 | 0.04 | 1.52 | -85.48 | 3.02 | -7.93 | 37.27 | 2.18 | -3.96 | 23.16 | 0.08 | 0.0 | -20.0 | 0.02 | 100.0 | 100.0 | -53.95 | -61.16 | -225.21 |
| 21Q2 (7) | -0.79 | -173.83 | 46.98 | 2.11 | 7133.33 | 419.7 | 0.57 | 480.0 | -54.4 | 0.14 | 180.0 | 7.69 | 1.32 | 26.92 | 161.4 | 0.01 | -50.0 | -66.67 | 0 | 0 | 0 | 0.04 | -50.66 | -70.85 | 3.28 | 6.84 | 24.71 | 2.27 | 1.34 | 44.59 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -33.47 | -172.89 | 62.71 |
| 21Q1 (6) | 1.07 | -61.23 | -58.2 | -0.03 | 89.66 | -105.66 | -0.15 | -140.54 | 92.23 | 0.05 | 600.0 | 135.71 | 1.04 | -57.89 | -66.34 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 0.07 | -16.94 | -50.41 | 3.07 | 38.91 | 68.68 | 2.24 | 86.67 | 53.42 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 45.92 | -78.54 | -72.2 |
| 20Q4 (5) | 2.76 | 240.74 | 38.0 | -0.29 | -252.63 | -7.41 | 0.37 | 111.9 | 118.78 | -0.01 | 0 | -106.25 | 2.47 | 147.0 | 42.77 | 0.02 | -66.67 | 0 | 0 | 0 | 0 | 0.09 | -65.09 | 0 | 2.21 | 0.45 | 61.31 | 1.2 | -32.2 | 66.67 | 0.08 | -20.0 | 0.0 | 0.01 | 0.0 | 0.0 | 213.95 | 396.58 | -13.35 |
| 20Q3 (4) | 0.81 | 154.36 | 0.0 | 0.19 | 128.79 | 0.0 | -3.11 | -348.8 | 0.0 | 0 | -100.0 | 0.0 | 1.0 | 146.51 | 0.0 | 0.06 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0.25 | 103.73 | 0.0 | 2.2 | -16.35 | 0.0 | 1.77 | 12.74 | 0.0 | 0.1 | 25.0 | 0.0 | 0.01 | 0.0 | 0.0 | 43.09 | 148.0 | 0.0 |
| 20Q2 (3) | -1.49 | -158.2 | 0.0 | -0.66 | -224.53 | 0.0 | 1.25 | 164.77 | 0.0 | 0.13 | 192.86 | 0.0 | -2.15 | -169.58 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.12 | -16.06 | 0.0 | 2.63 | 44.51 | 0.0 | 1.57 | 7.53 | 0.0 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -89.76 | -154.35 | 0.0 |
| 20Q1 (2) | 2.56 | 28.0 | 0.0 | 0.53 | 296.3 | 0.0 | -1.93 | 2.03 | 0.0 | -0.14 | -187.5 | 0.0 | 3.09 | 78.61 | 0.0 | 0.03 | 0 | 0.0 | 0 | 0 | 0.0 | 0.15 | 0 | 0.0 | 1.82 | 32.85 | 0.0 | 1.46 | 102.78 | 0.0 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 165.16 | -33.11 | 0.0 |
| 19Q4 (1) | 2.0 | 0.0 | 0.0 | -0.27 | 0.0 | 0.0 | -1.97 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 1.73 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 1.37 | 0.0 | 0.0 | 0.72 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 246.91 | 0.0 | 0.0 |
