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) | 0.92 | -18.58 | -0.24 | 0 | -2.45 | 0 | 0.51 | 0 | 0.68 | -72.24 | 0.74 | 311.11 | 0 | 0 | 2.48 | 272.46 | 5.81 | 118.42 | 4.61 | 102.19 | 0.54 | 10.2 | 0.06 | 20.0 | 17.66 | -55.93 |
| 2022 (9) | 1.13 | -68.87 | 1.32 | 45.05 | -2.56 | 0 | -0.15 | 0 | 2.45 | -46.04 | 0.18 | 38.46 | 0 | 0 | 0.66 | 43.57 | 2.66 | -18.15 | 2.28 | -64.26 | 0.49 | 2.08 | 0.05 | 0.0 | 40.07 | -23.72 |
| 2021 (8) | 3.63 | 116.07 | 0.91 | 22.97 | -3.09 | 0 | -0.07 | 0 | 4.54 | 87.6 | 0.13 | -31.58 | 0 | 0 | 0.46 | -27.49 | 3.25 | -12.4 | 6.38 | 97.52 | 0.48 | 2.13 | 0.05 | 66.67 | 52.53 | 16.63 |
| 2020 (7) | 1.68 | -52.94 | 0.74 | 0 | -2.8 | 0 | 0.14 | -39.13 | 2.42 | -24.61 | 0.19 | 0.0 | 0 | 0 | 0.64 | -5.17 | 3.71 | 15.58 | 3.23 | 16.19 | 0.47 | 0.0 | 0.03 | 50.0 | 45.04 | -58.74 |
| 2019 (6) | 3.57 | 246.6 | -0.36 | 0 | -2.02 | 0 | 0.23 | 0 | 3.21 | 379.1 | 0.19 | -77.91 | 0.01 | 0.0 | 0.67 | -81.05 | 3.21 | 69.84 | 2.78 | 52.75 | 0.47 | 193.75 | 0.02 | 100.0 | 109.17 | 110.93 |
| 2018 (5) | 1.03 | -38.32 | -0.36 | 0 | -2.29 | 0 | -0.19 | 0 | 0.67 | -48.85 | 0.86 | 218.52 | 0.01 | 0 | 3.55 | 235.37 | 1.89 | -46.91 | 1.82 | -45.02 | 0.16 | 23.08 | 0.01 | -50.0 | 51.76 | 7.24 |
| 2017 (4) | 1.67 | -63.54 | -0.36 | 0 | -1.75 | 0 | 0.13 | -80.0 | 1.31 | -71.71 | 0.27 | 237.5 | -0.01 | 0 | 1.06 | 185.18 | 3.56 | 23.61 | 3.31 | 27.8 | 0.13 | 0.0 | 0.02 | 0.0 | 48.27 | -71.12 |
| 2016 (3) | 4.58 | 191.72 | 0.05 | 0 | -1.82 | 0 | 0.65 | 712.5 | 4.63 | 349.51 | 0.08 | -27.27 | 0 | 0 | 0.37 | -30.04 | 2.88 | 13.39 | 2.59 | 10.68 | 0.13 | -7.14 | 0.02 | 0.0 | 167.15 | 166.17 |
| 2015 (2) | 1.57 | -11.8 | -0.54 | 0 | -1.82 | 0 | 0.08 | 14.29 | 1.03 | -47.72 | 0.11 | 22.22 | 0 | 0 | 0.53 | 26.41 | 2.54 | -2.68 | 2.34 | 2.63 | 0.14 | 7.69 | 0.02 | -33.33 | 62.80 | -13.91 |
| 2014 (1) | 1.78 | -49.86 | 0.19 | 0 | -1.53 | 0 | 0.07 | 0 | 1.97 | -16.17 | 0.09 | -18.18 | 0 | 0 | 0.42 | -25.44 | 2.61 | 29.85 | 2.28 | 18.13 | 0.13 | -23.53 | 0.03 | 0.0 | 72.95 | -56.23 |
| 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) | -0.59 | -158.42 | -78.79 | 3.43 | 939.39 | 559.62 | -3.27 | -2080.0 | -48.64 | -0.58 | -323.08 | -163.64 | 2.84 | 111.94 | 1394.74 | 0.07 | -78.79 | 40.0 | 0 | 0 | 100.0 | 0.97 | -78.67 | 77.95 | 0.93 | -39.61 | -36.73 | 0.69 | -59.41 | -42.98 | 0.18 | 0.0 | 28.57 | 0.01 | 0.0 | 0.0 | -67.05 | -225.46 | -176.31 |
| 24Q2 (19) | 1.01 | -60.7 | 274.07 | 0.33 | 130.28 | 650.0 | -0.15 | -66.67 | -15.38 | 0.26 | 160.0 | -3.7 | 1.34 | -9.46 | 538.1 | 0.33 | -26.67 | 153.85 | 0 | 100.0 | 0 | 4.54 | -23.54 | 139.88 | 1.54 | -14.44 | -1.28 | 1.7 | 8.97 | 32.81 | 0.18 | 20.0 | 38.46 | 0.01 | 0.0 | 0.0 | 53.44 | -64.24 | 181.05 |
| 24Q1 (18) | 2.57 | 108.94 | 1088.46 | -1.09 | -186.84 | -251.61 | -0.09 | 0.0 | -200.0 | 0.1 | -81.13 | 225.0 | 1.48 | 74.12 | 359.65 | 0.45 | -13.46 | 1400.0 | -0.01 | -110.0 | 0.0 | 5.94 | -14.49 | 1156.6 | 1.8 | -17.05 | 195.08 | 1.56 | -6.02 | 239.13 | 0.15 | 15.38 | 15.38 | 0.01 | 0.0 | 0.0 | 149.42 | 118.66 | 444.81 |
| 23Q4 (17) | 1.23 | 472.73 | -62.27 | -0.38 | -173.08 | -100.0 | -0.09 | 95.91 | -12.5 | 0.53 | 340.91 | 130.43 | 0.85 | 347.37 | -72.31 | 0.52 | 940.0 | 1200.0 | 0.1 | 183.33 | 0 | 6.94 | 1176.05 | 1116.69 | 2.17 | 47.62 | 99.08 | 1.66 | 37.19 | 62.75 | 0.13 | -7.14 | 0.0 | 0.01 | 0.0 | 0.0 | 68.33 | 381.62 | -75.69 |
| 23Q3 (16) | -0.33 | -222.22 | 73.39 | 0.52 | 966.67 | -67.3 | -2.2 | -1592.31 | 2.65 | -0.22 | -181.48 | 24.14 | 0.19 | -9.52 | -45.71 | 0.05 | -61.54 | -50.0 | -0.12 | 0 | 0 | 0.54 | -71.25 | -58.54 | 1.47 | -5.77 | 70.93 | 1.21 | -5.47 | 57.14 | 0.14 | 7.69 | 16.67 | 0.01 | 0.0 | 0.0 | -24.26 | -227.61 | 82.39 |
| 23Q2 (15) | 0.27 | 203.85 | 1000.0 | -0.06 | 80.65 | -500.0 | -0.13 | -333.33 | 0.0 | 0.27 | 437.5 | 575.0 | 0.21 | 136.84 | 625.0 | 0.13 | 333.33 | 0 | 0 | 100.0 | 0 | 1.89 | 300.53 | 0 | 1.56 | 155.74 | 160.0 | 1.28 | 178.26 | 255.56 | 0.13 | 0.0 | 8.33 | 0.01 | 0.0 | 0.0 | 19.01 | 143.88 | 410.56 |
| 23Q1 (14) | -0.26 | -107.98 | 70.11 | -0.31 | -63.16 | -342.86 | -0.03 | 62.5 | 66.67 | -0.08 | -134.78 | 42.86 | -0.57 | -118.57 | 39.36 | 0.03 | -25.0 | -25.0 | -0.01 | 0 | 0 | 0.47 | -17.2 | -35.39 | 0.61 | -44.04 | 454.55 | 0.46 | -54.9 | 253.85 | 0.13 | 0.0 | 8.33 | 0.01 | 0.0 | 0.0 | -43.33 | -115.42 | 87.05 |
| 22Q4 (13) | 3.26 | 362.9 | 1064.29 | -0.19 | -111.95 | -216.67 | -0.08 | 96.46 | 0.0 | 0.23 | 179.31 | 215.0 | 3.07 | 777.14 | 1295.45 | 0.04 | -60.0 | 33.33 | 0 | 0 | 0 | 0.57 | -56.52 | -3.76 | 1.09 | 26.74 | 153.49 | 1.02 | 32.47 | 264.29 | 0.13 | 8.33 | 8.33 | 0.01 | 0.0 | 0.0 | 281.03 | 303.98 | 311.51 |
| 22Q3 (12) | -1.24 | -4033.33 | -163.83 | 1.59 | 16000.0 | -13.59 | -2.26 | -1638.46 | 16.91 | -0.29 | -825.0 | 50.0 | 0.35 | 975.0 | -74.45 | 0.1 | 0 | 233.33 | 0 | 0 | 100.0 | 1.31 | 0 | 260.02 | 0.86 | 43.33 | -36.3 | 0.77 | 113.89 | -35.29 | 0.12 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -137.78 | -2150.37 | -286.95 |
| 22Q2 (11) | -0.03 | 96.55 | -101.4 | -0.01 | 85.71 | -101.56 | -0.13 | -44.44 | 38.1 | 0.04 | 128.57 | -94.67 | -0.04 | 95.74 | -101.44 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.6 | 445.45 | -16.67 | 0.36 | 176.92 | -91.98 | 0.12 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -6.12 | 98.17 | -113.22 |
| 22Q1 (10) | -0.87 | -410.71 | -151.79 | -0.07 | -16.67 | 95.36 | -0.09 | -12.5 | -12.5 | -0.14 | 30.0 | -366.67 | -0.94 | -527.27 | -652.94 | 0.04 | 33.33 | -33.33 | 0 | 0 | 0 | 0.73 | 23.34 | -24.44 | 0.11 | -74.42 | -85.14 | 0.13 | -53.57 | -69.05 | 0.12 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -334.62 | -589.97 | -209.55 |
| 21Q4 (9) | 0.28 | 159.57 | -87.44 | -0.06 | -103.26 | 85.71 | -0.08 | 97.06 | 0.0 | -0.2 | 65.52 | -155.56 | 0.22 | -83.94 | -87.85 | 0.03 | 0.0 | -57.14 | 0 | 100.0 | 0 | 0.59 | 62.65 | -36.73 | 0.43 | -68.15 | -63.56 | 0.28 | -76.47 | -79.56 | 0.12 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 68.29 | 291.8 | -54.06 |
| 21Q3 (8) | -0.47 | -121.96 | 44.71 | 1.84 | 187.5 | -30.57 | -2.72 | -1195.24 | -7.09 | -0.58 | -177.33 | -93.33 | 1.37 | -50.72 | -23.89 | 0.03 | 50.0 | -40.0 | -0.01 | 0 | 0 | 0.36 | 56.56 | -30.16 | 1.35 | 87.5 | 4.65 | 1.19 | -73.5 | 16.67 | 0.12 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -35.61 | -176.87 | 51.83 |
| 21Q2 (7) | 2.14 | 27.38 | 748.48 | 0.64 | 142.38 | 1380.0 | -0.21 | -162.5 | -133.33 | 0.75 | 2600.0 | 971.43 | 2.78 | 1535.29 | 831.58 | 0.02 | -66.67 | -60.0 | 0 | 0 | 0 | 0.23 | -75.94 | -70.38 | 0.72 | -2.7 | -7.69 | 4.49 | 969.05 | 648.33 | 0.12 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 46.32 | -84.84 | 202.47 |
| 21Q1 (6) | 1.68 | -24.66 | 166.67 | -1.51 | -259.52 | -4.86 | -0.08 | 0.0 | 11.11 | -0.03 | -108.33 | -400.0 | 0.17 | -90.61 | 120.99 | 0.06 | -14.29 | 200.0 | 0 | 0 | 0 | 0.97 | 3.27 | 207.26 | 0.74 | -37.29 | 64.44 | 0.42 | -69.34 | 75.0 | 0.12 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 305.45 | 105.46 | 79.39 |
| 20Q4 (5) | 2.23 | 362.35 | 97.35 | -0.42 | -115.85 | -50.0 | -0.08 | 96.85 | -166.67 | 0.36 | 220.0 | 28.57 | 1.81 | 0.56 | 112.94 | 0.07 | 40.0 | -36.36 | 0 | 0 | -100.0 | 0.94 | 79.54 | -34.06 | 1.18 | -8.53 | -14.49 | 1.37 | 34.31 | 15.13 | 0.12 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 148.67 | 301.14 | 73.66 |
| 20Q3 (4) | -0.85 | -157.58 | 0.0 | 2.65 | 5400.0 | 0.0 | -2.54 | -2722.22 | 0.0 | -0.3 | -528.57 | 0.0 | 1.8 | 573.68 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.52 | -33.61 | 0.0 | 1.29 | 65.38 | 0.0 | 1.02 | 70.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -73.91 | -63.5 | 0.0 |
| 20Q2 (3) | -0.33 | -152.38 | 0.0 | -0.05 | 96.53 | 0.0 | -0.09 | 0.0 | 0.0 | 0.07 | 600.0 | 0.0 | -0.38 | 53.09 | 0.0 | 0.05 | 150.0 | 0.0 | 0 | 0 | 0.0 | 0.79 | 149.61 | 0.0 | 0.78 | 73.33 | 0.0 | 0.6 | 150.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -45.21 | -126.55 | 0.0 |
| 20Q1 (2) | 0.63 | -44.25 | 0.0 | -1.44 | -414.29 | 0.0 | -0.09 | -200.0 | 0.0 | 0.01 | -96.43 | 0.0 | -0.81 | -195.29 | 0.0 | 0.02 | -81.82 | 0.0 | 0 | -100.0 | 0.0 | 0.31 | -77.84 | 0.0 | 0.45 | -67.39 | 0.0 | 0.24 | -79.83 | 0.0 | 0.12 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 170.27 | 98.9 | 0.0 |
| 19Q4 (1) | 1.13 | 0.0 | 0.0 | -0.28 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.85 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 1.42 | 0.0 | 0.0 | 1.38 | 0.0 | 0.0 | 1.19 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 85.61 | 0.0 | 0.0 |
