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) | 3.88 | 0 | -1.25 | 0 | -6.09 | 0 | -0.06 | 0 | 2.63 | 0 | 0.78 | 2.63 | 0 | 0 | 4.21 | 39.35 | 0.98 | -78.03 | 0.84 | -83.75 | 0.81 | -15.62 | 0.21 | 16.67 | 208.60 | 0 |
| 2022 (9) | -0.78 | 0 | 0.06 | 0 | -4.6 | 0 | -0.53 | 0 | -0.72 | 0 | 0.76 | -39.68 | 0 | 0 | 3.02 | -35.56 | 4.46 | -44.67 | 5.17 | -23.63 | 0.96 | 11.63 | 0.18 | 12.5 | -12.36 | 0 |
| 2021 (8) | 7.25 | 98.09 | -9.48 | 0 | 10.22 | 168.95 | -0.05 | 0 | -2.23 | 0 | 1.26 | -47.28 | 0 | 0 | 4.69 | -73.74 | 8.06 | 463.64 | 6.77 | 499.12 | 0.86 | 56.36 | 0.16 | 45.45 | 93.07 | -54.48 |
| 2020 (7) | 3.66 | 315.91 | -2.86 | 0 | 3.8 | 0 | 0.09 | -10.0 | 0.8 | 0 | 2.39 | 214.47 | -0.01 | 0 | 17.85 | 180.89 | 1.43 | 47.42 | 1.13 | 44.87 | 0.55 | 3.77 | 0.11 | 10.0 | 204.47 | 227.62 |
| 2019 (6) | 0.88 | -40.14 | -1.61 | 0 | -1.11 | 0 | 0.1 | 0 | -0.73 | 0 | 0.76 | 31.03 | -0.02 | 0 | 6.35 | 41.88 | 0.97 | -44.57 | 0.78 | -55.93 | 0.53 | 32.5 | 0.1 | 11.11 | 62.41 | -4.05 |
| 2018 (5) | 1.47 | -26.13 | -0.8 | 0 | -0.65 | 0 | -0.21 | 0 | 0.67 | -42.24 | 0.58 | 41.46 | 0 | 0 | 4.48 | 31.85 | 1.75 | 28.68 | 1.77 | 96.67 | 0.4 | -14.89 | 0.09 | -25.0 | 65.04 | -51.3 |
| 2017 (4) | 1.99 | -9.95 | -0.83 | 0 | -0.25 | 0 | 0.3 | 0 | 1.16 | -30.95 | 0.41 | 2.5 | 0.01 | 0 | 3.40 | 6.32 | 1.36 | -15.53 | 0.9 | -36.17 | 0.47 | 9.3 | 0.12 | -14.29 | 133.56 | 19.66 |
| 2016 (3) | 2.21 | -12.65 | -0.53 | 0 | 0.03 | 0 | -0.02 | 0 | 1.68 | -15.58 | 0.4 | 11.11 | 0 | 0 | 3.19 | -3.09 | 1.61 | 106.41 | 1.41 | 69.88 | 0.43 | -14.0 | 0.14 | 7.69 | 111.62 | -35.59 |
| 2015 (2) | 2.53 | 0 | -0.54 | 0 | -4.39 | 0 | -0.06 | 0 | 1.99 | 0 | 0.36 | -25.0 | 0 | 0 | 3.30 | -30.91 | 0.78 | -12.36 | 0.83 | -21.7 | 0.5 | 100.0 | 0.13 | 225.0 | 173.29 | 0 |
| 2014 (1) | -0.69 | 0 | -0.44 | 0 | 1.19 | 0 | -0.04 | 0 | -1.13 | 0 | 0.48 | 45.45 | 0 | 0 | 4.77 | 30.71 | 0.89 | 58.93 | 1.06 | 92.73 | 0.25 | 4.17 | 0.04 | 33.33 | -51.11 | 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) | 0.42 | -55.79 | -88.74 | -0.48 | -380.0 | 45.45 | -0.78 | -115.32 | 58.29 | 0.21 | 450.0 | 425.0 | -0.06 | -107.06 | -102.11 | 0.15 | -34.78 | 15.38 | 0 | 0 | 0 | 4.10 | -26.23 | 39.03 | 0.06 | -68.42 | -82.35 | -0.06 | -118.75 | -106.82 | 0.17 | 6.25 | -32.0 | 0.06 | 0.0 | 20.0 | 247.06 | 40.43 | -21.84 |
| 24Q2 (19) | 0.95 | 97.92 | 43.94 | -0.1 | -125.0 | 37.5 | 5.09 | 1857.69 | 1796.67 | -0.06 | -200.0 | 81.82 | 0.85 | -3.41 | 70.0 | 0.23 | 109.09 | 360.0 | 0 | 0 | 0 | 5.56 | 70.71 | 392.22 | 0.19 | 416.67 | -67.24 | 0.32 | -13.51 | -39.62 | 0.16 | 14.29 | -5.88 | 0.06 | 0.0 | 20.0 | 175.93 | 108.91 | 99.92 |
| 24Q1 (18) | 0.48 | 60.0 | 159.26 | 0.4 | -4.76 | 164.52 | 0.26 | 106.84 | 336.36 | -0.02 | 0.0 | -107.69 | 0.88 | 22.22 | 161.54 | 0.11 | 0 | -81.97 | 0 | 0 | 0 | 3.25 | 0 | -68.84 | -0.06 | 86.67 | -111.76 | 0.37 | 150.0 | 131.25 | 0.14 | -30.0 | -26.32 | 0.06 | 20.0 | 20.0 | 84.21 | 0 | 141.59 |
| 23Q4 (17) | 0.3 | -91.96 | -68.42 | 0.42 | 147.73 | -40.85 | -3.8 | -103.21 | -1210.34 | -0.02 | -150.0 | -103.45 | 0.72 | -74.74 | -56.63 | 0 | -100.0 | 100.0 | 0 | 0 | 0 | -0.00 | -100.0 | 100.0 | -0.45 | -232.35 | 0.0 | -0.74 | -184.09 | -42.31 | 0.2 | -20.0 | -35.48 | 0.05 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 23Q3 (16) | 3.73 | 465.15 | 1795.45 | -0.88 | -450.0 | -266.04 | -1.87 | -523.33 | 45.32 | 0.04 | 112.12 | 144.44 | 2.85 | 470.0 | 819.35 | 0.13 | 160.0 | -45.83 | 0 | 0 | 0 | 2.95 | 161.18 | -23.97 | 0.34 | -41.38 | 126.67 | 0.88 | 66.04 | -7.37 | 0.25 | 47.06 | -10.71 | 0.05 | 0.0 | 0.0 | 316.10 | 259.21 | 1939.14 |
| 23Q2 (15) | 0.66 | 181.48 | 137.5 | -0.16 | 74.19 | 73.33 | -0.3 | -172.73 | -7.14 | -0.33 | -226.92 | 50.0 | 0.5 | 134.97 | 121.19 | 0.05 | -91.8 | -61.54 | 0 | 0 | 0 | 1.13 | -89.19 | -33.5 | 0.58 | 13.73 | -75.93 | 0.53 | 231.25 | -77.54 | 0.17 | -10.53 | -15.0 | 0.05 | 0.0 | 25.0 | 88.00 | 143.46 | 230.0 |
| 23Q1 (14) | -0.81 | -185.26 | -437.5 | -0.62 | -187.32 | -6.9 | -0.11 | 62.07 | 81.97 | 0.26 | -55.17 | 172.22 | -1.43 | -186.14 | -320.59 | 0.61 | 6200.0 | 52.5 | 0 | 0 | 0 | 10.45 | 4257.19 | 91.41 | 0.51 | 213.33 | -78.39 | 0.16 | 130.77 | -93.28 | 0.19 | -38.71 | 11.76 | 0.05 | 0.0 | 25.0 | -202.50 | 0 | -2285.31 |
| 22Q4 (13) | 0.95 | 531.82 | -65.7 | 0.71 | 33.96 | 118.25 | -0.29 | 91.52 | -103.0 | 0.58 | 744.44 | 265.71 | 1.66 | 435.48 | 248.21 | -0.01 | -104.17 | -111.11 | 0 | 0 | 0 | -0.25 | -106.48 | -122.19 | -0.45 | -400.0 | -115.41 | -0.52 | -154.74 | -122.41 | 0.31 | 10.71 | 63.16 | 0.05 | 0.0 | 25.0 | 0.00 | 100.0 | -100.0 |
| 22Q3 (12) | -0.22 | 87.5 | -109.44 | 0.53 | 188.33 | 118.66 | -3.42 | -1121.43 | -532.91 | -0.09 | 86.36 | -123.68 | 0.31 | 113.14 | 160.78 | 0.24 | 84.62 | -35.14 | 0 | 0 | 0 | 3.88 | 128.46 | -13.97 | 0.15 | -93.78 | -95.02 | 0.95 | -59.75 | -64.02 | 0.28 | 40.0 | 21.74 | 0.05 | 25.0 | 0.0 | -17.19 | 74.61 | -121.54 |
| 22Q2 (11) | -1.76 | -833.33 | -322.78 | -0.6 | -3.45 | 77.01 | -0.28 | 54.1 | -2900.0 | -0.66 | -83.33 | -650.0 | -2.36 | -594.12 | -29.67 | 0.13 | -67.5 | -79.03 | 0 | 0 | 0 | 1.70 | -68.9 | -84.37 | 2.41 | 2.12 | 79.85 | 2.36 | -0.84 | 114.55 | 0.2 | 17.65 | 33.33 | 0.04 | 0.0 | 0.0 | -67.69 | -830.51 | -210.54 |
| 22Q1 (10) | 0.24 | -91.34 | -82.35 | -0.58 | 85.09 | -314.29 | -0.61 | -106.31 | -125.93 | -0.36 | -2.86 | -80.0 | -0.34 | 69.64 | -127.87 | 0.4 | 344.44 | 135.29 | 0 | 0 | 0 | 5.46 | 382.04 | 61.14 | 2.36 | -19.18 | 198.73 | 2.38 | 2.59 | 230.56 | 0.17 | -10.53 | -41.38 | 0.04 | 0.0 | 33.33 | 9.27 | -91.47 | -92.91 |
| 21Q4 (9) | 2.77 | 18.88 | 45.79 | -3.89 | -36.97 | -78.44 | 9.67 | 1124.05 | 181.92 | -0.35 | -192.11 | -318.75 | -1.12 | -119.61 | -300.0 | 0.09 | -75.68 | -95.26 | 0 | 0 | 100.0 | 1.13 | -74.88 | -97.37 | 2.92 | -2.99 | 342.42 | 2.32 | -12.12 | 364.0 | 0.19 | -17.39 | 5.56 | 0.04 | -20.0 | 33.33 | 108.63 | 36.13 | -59.41 |
| 21Q3 (8) | 2.33 | 194.94 | 56.38 | -2.84 | -8.81 | -1477.78 | 0.79 | 7800.0 | 4050.0 | 0.38 | 216.67 | 2000.0 | -0.51 | 71.98 | -138.93 | 0.37 | -40.32 | 105.56 | 0 | 0 | 0 | 4.51 | -58.49 | -10.62 | 3.01 | 124.63 | 713.51 | 2.64 | 140.0 | 780.0 | 0.23 | 53.33 | 91.67 | 0.05 | 25.0 | 66.67 | 79.79 | 30.3 | -75.9 |
| 21Q2 (7) | 0.79 | -41.91 | 426.67 | -2.61 | -1764.29 | -645.71 | 0.01 | 103.7 | -98.46 | 0.12 | 160.0 | 20.0 | -1.82 | -249.18 | -810.0 | 0.62 | 264.71 | 264.71 | 0 | 0 | 100.0 | 10.86 | 220.63 | 65.43 | 1.34 | 69.62 | 688.24 | 1.1 | 52.78 | 547.06 | 0.15 | -48.28 | 15.38 | 0.04 | 33.33 | 100.0 | 61.24 | -53.17 | 30.65 |
| 21Q1 (6) | 1.36 | -28.42 | 1136.36 | -0.14 | 93.58 | 6.67 | -0.27 | -107.87 | -8.0 | -0.2 | -225.0 | -33.33 | 1.22 | 535.71 | 3150.0 | 0.17 | -91.05 | 21.43 | 0 | 100.0 | -100.0 | 3.39 | -92.12 | -32.03 | 0.79 | 19.7 | 229.17 | 0.72 | 44.0 | 350.0 | 0.29 | 61.11 | 141.67 | 0.03 | 0.0 | 50.0 | 130.77 | -51.13 | 256.64 |
| 20Q4 (5) | 1.9 | 27.52 | 1166.67 | -2.18 | -1111.11 | -2080.0 | 3.43 | 17250.0 | 6960.0 | 0.16 | 900.0 | 14.29 | -0.28 | -121.37 | -660.0 | 1.9 | 955.56 | 4650.0 | -0.01 | 0 | 50.0 | 42.99 | 752.56 | 3145.48 | 0.66 | 78.38 | 288.24 | 0.5 | 66.67 | 354.55 | 0.18 | 50.0 | 80.0 | 0.03 | 0.0 | 50.0 | 267.61 | -19.18 | 310.33 |
| 20Q3 (4) | 1.49 | 893.33 | 0.0 | -0.18 | 48.57 | 0.0 | -0.02 | -103.08 | 0.0 | -0.02 | -120.0 | 0.0 | 1.31 | 755.0 | 0.0 | 0.18 | 5.88 | 0.0 | 0 | 100.0 | 0.0 | 5.04 | -23.18 | 0.0 | 0.37 | 117.65 | 0.0 | 0.3 | 76.47 | 0.0 | 0.12 | -7.69 | 0.0 | 0.03 | 50.0 | 0.0 | 331.11 | 606.37 | 0.0 |
| 20Q2 (3) | 0.15 | 36.36 | 0.0 | -0.35 | -133.33 | 0.0 | 0.65 | 360.0 | 0.0 | 0.1 | 166.67 | 0.0 | -0.2 | -400.0 | 0.0 | 0.17 | 21.43 | 0.0 | -0.02 | -200.0 | 0.0 | 6.56 | 31.74 | 0.0 | 0.17 | -29.17 | 0.0 | 0.17 | 6.25 | 0.0 | 0.13 | 8.33 | 0.0 | 0.02 | 0.0 | 0.0 | 46.88 | 27.84 | 0.0 |
| 20Q1 (2) | 0.11 | -26.67 | 0.0 | -0.15 | -50.0 | 0.0 | -0.25 | -400.0 | 0.0 | -0.15 | -207.14 | 0.0 | -0.04 | -180.0 | 0.0 | 0.14 | 250.0 | 0.0 | 0.02 | 200.0 | 0.0 | 4.98 | 276.16 | 0.0 | 0.24 | 41.18 | 0.0 | 0.16 | 45.45 | 0.0 | 0.12 | 20.0 | 0.0 | 0.02 | 0.0 | 0.0 | 36.67 | -43.78 | 0.0 |
| 19Q4 (1) | 0.15 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 1.32 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 65.22 | 0.0 | 0.0 |
