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) | 6.7 | -17.39 | -2.07 | 0 | -2.11 | 0 | 0 | 0 | 4.63 | -38.92 | 0.48 | 45.45 | 0.03 | 0 | 1.26 | 74.3 | 2.67 | -3.26 | 2.43 | -8.99 | 1.1 | -34.13 | 0.01 | 0.0 | 189.27 | 1.52 |
| 2022 (9) | 8.11 | 171.24 | -0.53 | 0 | -4.26 | 0 | 0.34 | -27.66 | 7.58 | 301.06 | 0.33 | -54.17 | -0.19 | 0 | 0.72 | -50.05 | 2.76 | -2.47 | 2.67 | 42.78 | 1.67 | -11.17 | 0.01 | -50.0 | 186.44 | 135.07 |
| 2021 (8) | 2.99 | -27.78 | -1.1 | 0 | -4.32 | 0 | 0.47 | 0 | 1.89 | -39.03 | 0.72 | -67.27 | -0.39 | 0 | 1.45 | -65.44 | 2.83 | -22.89 | 1.87 | -16.89 | 1.88 | -6.93 | 0.02 | 0.0 | 79.31 | -17.82 |
| 2020 (7) | 4.14 | 30.19 | -1.04 | 0 | -1.87 | 0 | -0.48 | 0 | 3.1 | 0 | 2.2 | -23.34 | 0.46 | 0 | 4.18 | -31.92 | 3.67 | -17.16 | 2.25 | -23.21 | 2.02 | 32.03 | 0.02 | 0.0 | 96.50 | 35.95 |
| 2019 (6) | 3.18 | 253.33 | -4.4 | 0 | -0.09 | 0 | 0.94 | 0 | -1.22 | 0 | 2.87 | 181.37 | -0.92 | 0 | 6.15 | 108.51 | 4.43 | 218.71 | 2.93 | 113.87 | 1.53 | 64.52 | 0.02 | 0.0 | 70.98 | 82.98 |
| 2018 (5) | 0.9 | 55.17 | -1.32 | 0 | 3.58 | 0 | -0.57 | 0 | -0.42 | 0 | 1.02 | 104.0 | -0.24 | 0 | 2.95 | 80.59 | 1.39 | 5.3 | 1.37 | 291.43 | 0.93 | 1.09 | 0.02 | -33.33 | 38.79 | -13.05 |
| 2017 (4) | 0.58 | -73.99 | 0.93 | 0 | -2.89 | 0 | -0.37 | 0 | 1.51 | 0 | 0.5 | -44.44 | 1.46 | 0 | 1.63 | -47.8 | 1.32 | -28.65 | 0.35 | -81.28 | 0.92 | 3.37 | 0.03 | -40.0 | 44.62 | -43.78 |
| 2016 (3) | 2.23 | -3.46 | -2.32 | 0 | -0.1 | 0 | 0.43 | 0 | -0.09 | 0 | 0.9 | 7.14 | -0.03 | 0 | 3.13 | -4.84 | 1.85 | 36.03 | 1.87 | 41.67 | 0.89 | 28.99 | 0.05 | 25.0 | 79.36 | -29.57 |
| 2015 (2) | 2.31 | -45.26 | -1.4 | 0 | 0.41 | 0 | -0.62 | 0 | 0.91 | -70.45 | 0.84 | 44.83 | -0.1 | 0 | 3.29 | 49.02 | 1.36 | -23.6 | 1.32 | -20.48 | 0.69 | 2.99 | 0.04 | -20.0 | 112.68 | -36.45 |
| 2014 (1) | 4.22 | 197.18 | -1.14 | 0 | -2.01 | 0 | -0.06 | 0 | 3.08 | 492.31 | 0.58 | -39.58 | -0.07 | 0 | 2.21 | -35.63 | 1.78 | 2.89 | 1.66 | 15.28 | 0.67 | 6.35 | 0.05 | 25.0 | 177.31 | 163.47 |
| 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) | 0.05 | -90.91 | -93.06 | -0.6 | 29.41 | -445.45 | -1.83 | -2187.5 | 0.54 | -0.01 | 0.0 | 99.17 | -0.55 | -83.33 | -190.16 | 0.06 | 20.0 | -14.29 | -0.03 | -133.33 | 40.0 | 0.65 | 30.71 | -3.96 | 0.63 | -8.7 | -21.25 | 0.41 | -44.59 | -52.33 | 0.22 | 0.0 | -18.52 | 0 | 0 | 0 | 7.94 | -86.15 | -87.54 |
| 24Q2 (19) | 0.55 | -28.57 | 37.5 | -0.85 | -3.66 | -553.85 | -0.08 | 0.0 | 11.11 | -0.01 | 50.0 | 95.45 | -0.3 | -500.0 | -211.11 | 0.05 | -77.27 | -73.68 | 0.09 | -52.63 | 80.0 | 0.49 | -80.73 | -77.79 | 0.69 | 50.0 | 50.0 | 0.74 | 8.82 | 13.85 | 0.22 | 0.0 | -21.43 | 0 | 0 | 0 | 57.29 | -33.04 | 33.2 |
| 24Q1 (18) | 0.77 | -77.08 | -65.32 | -0.82 | 52.6 | -720.0 | -0.08 | 11.11 | 11.11 | -0.02 | -101.5 | -125.0 | -0.05 | -103.07 | -102.36 | 0.22 | 83.33 | 100.0 | 0.19 | 850.0 | 1800.0 | 2.56 | 131.57 | 93.25 | 0.46 | -53.54 | 9.52 | 0.68 | 1.49 | 161.54 | 0.22 | -8.33 | -29.03 | 0 | 0 | 0 | 85.56 | -76.83 | -78.03 |
| 23Q4 (17) | 3.36 | 366.67 | -12.95 | -1.73 | -1472.73 | -1135.71 | -0.09 | 95.11 | 71.88 | 1.33 | 210.83 | 150.94 | 1.63 | 167.21 | -56.18 | 0.12 | 71.43 | 33.33 | 0.02 | 140.0 | 140.0 | 1.11 | 64.63 | 12.93 | 0.99 | 23.75 | 17.86 | 0.67 | -22.09 | 42.55 | 0.24 | -11.11 | -33.33 | 0 | 0 | 0 | 369.23 | 479.49 | -20.61 |
| 23Q3 (16) | 0.72 | 80.0 | -79.13 | -0.11 | 15.38 | -37.5 | -1.84 | -1944.44 | 67.89 | -1.2 | -445.45 | -407.69 | 0.61 | 125.93 | -81.9 | 0.07 | -63.16 | -22.22 | -0.05 | -200.0 | -600.0 | 0.67 | -69.77 | -8.86 | 0.8 | 73.91 | 40.35 | 0.86 | 32.31 | 7.5 | 0.27 | -3.57 | -35.71 | 0 | 0 | 0 | 63.72 | 48.14 | -77.47 |
| 23Q2 (15) | 0.4 | -81.98 | 266.67 | -0.13 | -30.0 | 7.14 | -0.09 | 0.0 | -104.33 | -0.22 | -375.0 | 53.19 | 0.27 | -87.26 | 171.05 | 0.19 | 72.73 | 111.11 | 0.05 | 400.0 | 183.33 | 2.22 | 67.68 | 198.02 | 0.46 | 9.52 | -28.12 | 0.65 | 150.0 | -16.67 | 0.28 | -9.68 | -37.78 | 0 | 0 | 0 | 43.01 | -88.96 | 320.43 |
| 23Q1 (14) | 2.22 | -42.49 | 113.46 | -0.1 | 28.57 | 41.18 | -0.09 | 71.88 | 68.97 | 0.08 | -84.91 | 180.0 | 2.12 | -43.01 | 143.68 | 0.11 | 22.22 | 57.14 | 0.01 | 120.0 | 110.0 | 1.33 | 35.33 | 131.17 | 0.42 | -50.0 | -40.0 | 0.26 | -44.68 | -58.06 | 0.31 | -13.89 | -29.55 | 0 | 0 | 0 | 389.47 | -16.25 | 296.96 |
| 22Q4 (13) | 3.86 | 11.88 | 628.3 | -0.14 | -75.0 | 41.67 | -0.32 | 94.42 | 45.76 | 0.53 | 35.9 | 381.82 | 3.72 | 10.39 | 1182.76 | 0.09 | 0.0 | -18.18 | -0.05 | -600.0 | 61.54 | 0.98 | 32.86 | 17.25 | 0.84 | 47.37 | -18.45 | 0.47 | -41.25 | -35.62 | 0.36 | -14.29 | -20.0 | 0 | 0 | 0 | 465.06 | 64.46 | 935.42 |
| 22Q3 (12) | 3.45 | 1537.5 | 171.65 | -0.08 | 42.86 | 68.0 | -5.73 | -375.48 | -144.87 | 0.39 | 182.98 | 657.14 | 3.37 | 986.84 | 230.39 | 0.09 | 0.0 | -18.18 | 0.01 | 116.67 | 107.14 | 0.74 | -1.15 | -14.43 | 0.57 | -10.94 | -28.75 | 0.8 | 2.56 | 42.86 | 0.42 | -6.67 | -6.67 | 0 | 0 | 0 | 282.79 | 1549.28 | 124.89 |
| 22Q2 (11) | -0.24 | -123.08 | 61.29 | -0.14 | 17.65 | 54.84 | 2.08 | 817.24 | 177.33 | -0.47 | -370.0 | -1666.67 | -0.38 | -143.68 | 59.14 | 0.09 | 28.57 | -25.0 | -0.06 | 40.0 | 68.42 | 0.75 | 30.06 | -22.7 | 0.64 | -8.57 | -20.0 | 0.78 | 25.81 | 65.96 | 0.45 | 2.27 | -6.25 | 0 | 0 | 0 | -19.51 | -119.89 | 70.1 |
| 22Q1 (10) | 1.04 | 96.23 | -42.54 | -0.17 | 29.17 | 45.16 | -0.29 | 50.85 | 86.45 | -0.1 | -190.91 | -124.39 | 0.87 | 200.0 | -42.0 | 0.07 | -36.36 | -81.58 | -0.1 | 23.08 | -242.86 | 0.57 | -31.36 | -82.82 | 0.7 | -32.04 | 250.0 | 0.62 | -15.07 | 463.64 | 0.44 | -2.22 | -12.0 | 0 | 0 | 0 | 98.11 | 118.44 | -66.93 |
| 21Q4 (9) | 0.53 | -58.27 | -72.96 | -0.24 | 4.0 | -71.43 | -0.59 | 74.79 | 43.27 | 0.11 | 257.14 | 121.15 | 0.29 | -71.57 | -84.07 | 0.11 | 0.0 | -45.0 | -0.13 | 7.14 | -316.67 | 0.84 | -3.04 | -45.96 | 1.03 | 28.75 | 35.53 | 0.73 | 30.36 | 82.5 | 0.45 | 0.0 | -18.18 | 0 | 0 | 0 | 44.92 | -64.28 | -78.23 |
| 21Q3 (8) | 1.27 | 304.84 | 158.8 | -0.25 | 19.35 | 19.35 | -2.34 | -412.0 | -7900.0 | -0.07 | -333.33 | -153.85 | 1.02 | 209.68 | 141.3 | 0.11 | -8.33 | -73.81 | -0.14 | 26.32 | -227.27 | 0.86 | -10.7 | -73.6 | 0.8 | 0.0 | 1.27 | 0.56 | 19.15 | 55.56 | 0.45 | -6.25 | -13.46 | 0 | 0 | 0 | 125.74 | 292.67 | 151.23 |
| 21Q2 (7) | -0.62 | -134.25 | -126.16 | -0.31 | 0.0 | 56.94 | 0.75 | 135.05 | 167.86 | 0.03 | -92.68 | -76.92 | -0.93 | -162.0 | -156.36 | 0.12 | -68.42 | -85.19 | -0.19 | -371.43 | -371.43 | 0.96 | -71.09 | -80.3 | 0.8 | 300.0 | -45.95 | 0.47 | 327.27 | -45.98 | 0.48 | -4.0 | -4.0 | 0 | 0 | 0 | -65.26 | -121.99 | -137.73 |
| 21Q1 (6) | 1.81 | -7.65 | -8.12 | -0.31 | -121.43 | -338.46 | -2.14 | -105.77 | -87.72 | 0.41 | 178.85 | 286.36 | 1.5 | -17.58 | -28.57 | 0.38 | 90.0 | -50.65 | 0.07 | 16.67 | -66.67 | 3.34 | 115.86 | -55.72 | 0.2 | -73.68 | -68.25 | 0.11 | -72.5 | -82.54 | 0.5 | -9.09 | 11.11 | 0 | 0 | 0 | 296.72 | 43.82 | 62.67 |
| 20Q4 (5) | 1.96 | 190.74 | 3.16 | -0.14 | 54.84 | 91.86 | -1.04 | -3566.67 | -533.33 | -0.52 | -500.0 | -172.22 | 1.82 | 173.68 | 911.11 | 0.2 | -52.38 | -73.68 | 0.06 | -45.45 | 118.18 | 1.55 | -52.64 | -71.59 | 0.76 | -3.8 | -44.93 | 0.4 | 11.11 | -49.37 | 0.55 | 5.77 | 25.0 | 0 | 0 | 0 | 206.32 | 184.05 | 33.56 |
| 20Q3 (4) | -2.16 | -191.14 | 0.0 | -0.31 | 56.94 | 0.0 | 0.03 | -89.29 | 0.0 | 0.13 | 0.0 | 0.0 | -2.47 | -249.7 | 0.0 | 0.42 | -48.15 | 0.0 | 0.11 | 57.14 | 0.0 | 3.26 | -33.36 | 0.0 | 0.79 | -46.62 | 0.0 | 0.36 | -58.62 | 0.0 | 0.52 | 4.0 | 0.0 | 0 | 0 | 0.0 | -245.45 | -241.89 | 0.0 |
| 20Q2 (3) | 2.37 | 20.3 | 0.0 | -0.72 | -653.85 | 0.0 | 0.28 | 124.56 | 0.0 | 0.13 | 159.09 | 0.0 | 1.65 | -21.43 | 0.0 | 0.81 | 5.19 | 0.0 | 0.07 | -66.67 | 0.0 | 4.90 | -35.0 | 0.0 | 1.48 | 134.92 | 0.0 | 0.87 | 38.1 | 0.0 | 0.5 | 11.11 | 0.0 | 0 | 0 | 0.0 | 172.99 | -5.16 | 0.0 |
| 20Q1 (2) | 1.97 | 3.68 | 0.0 | 0.13 | 107.56 | 0.0 | -1.14 | -575.0 | 0.0 | -0.22 | -130.56 | 0.0 | 2.1 | 1066.67 | 0.0 | 0.77 | 1.32 | 0.0 | 0.21 | 163.64 | 0.0 | 7.53 | 38.49 | 0.0 | 0.63 | -54.35 | 0.0 | 0.63 | -20.25 | 0.0 | 0.45 | 2.27 | 0.0 | 0 | 0 | 0.0 | 182.41 | 18.08 | 0.0 |
| 19Q4 (1) | 1.9 | 0.0 | 0.0 | -1.72 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.72 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.76 | 0.0 | 0.0 | -0.33 | 0.0 | 0.0 | 5.44 | 0.0 | 0.0 | 1.38 | 0.0 | 0.0 | 0.79 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 154.47 | 0.0 | 0.0 |
