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) | 8.36 | -35.24 | -4.67 | 0 | 0.38 | 0 | 0.27 | 800.0 | 3.69 | -56.84 | 4.97 | 26.14 | -0.6 | 0 | 5.96 | 12.2 | 5.31 | 57.57 | 6.36 | 27.45 | 4.05 | 9.76 | 0.14 | 7.69 | 79.24 | -45.92 |
| 2022 (9) | 12.91 | 1798.53 | -4.36 | 0 | -4.73 | 0 | 0.03 | 0 | 8.55 | 0 | 3.94 | -13.97 | 0.04 | 0 | 5.31 | -9.35 | 3.37 | -17.6 | 4.99 | 24.75 | 3.69 | 29.02 | 0.13 | -31.58 | 146.54 | 1419.25 |
| 2021 (8) | 0.68 | -85.15 | -2.35 | 0 | 3.16 | -66.98 | -0.02 | 0 | -1.67 | 0 | 4.58 | -46.68 | -0.02 | 0 | 5.86 | -60.03 | 4.09 | -16.53 | 4.0 | 35.59 | 2.86 | 38.83 | 0.19 | 26.67 | 9.65 | -89.13 |
| 2020 (7) | 4.58 | -10.02 | -11.46 | 0 | 9.57 | 0 | -0.4 | 0 | -6.88 | 0 | 8.59 | 235.55 | 0.06 | 0.0 | 14.65 | 176.53 | 4.9 | 109.4 | 2.95 | 68.57 | 2.06 | 18.39 | 0.15 | 50.0 | 88.76 | -37.4 |
| 2019 (6) | 5.09 | 2445.0 | -2.59 | 0 | -0.51 | 0 | 0.18 | 0 | 2.5 | 0 | 2.56 | 7.56 | 0.06 | 0 | 5.30 | -2.61 | 2.34 | 515.79 | 1.75 | 316.67 | 1.74 | 4.19 | 0.1 | 66.67 | 141.78 | 1424.16 |
| 2018 (5) | 0.2 | -76.74 | -2.34 | 0 | 0.43 | 0 | -0.28 | 0 | -2.14 | 0 | 2.38 | 41.67 | -0.04 | 0 | 5.44 | 26.35 | 0.38 | -53.66 | 0.42 | 600.0 | 1.67 | 9.15 | 0.06 | 50.0 | 9.30 | -82.37 |
| 2017 (4) | 0.86 | -43.05 | -1.52 | 0 | -0.38 | 0 | 0.37 | 0 | -0.66 | 0 | 1.68 | -6.15 | -0.08 | 0 | 4.31 | -14.9 | 0.82 | -24.07 | 0.06 | -95.24 | 1.53 | -0.65 | 0.04 | -20.0 | 52.76 | -0.42 |
| 2016 (3) | 1.51 | -18.82 | -1.48 | 0 | 1.32 | 0 | -0.26 | 0 | 0.03 | -95.83 | 1.79 | 35.61 | 0 | 0 | 5.06 | 5.51 | 1.08 | 0 | 1.26 | 0 | 1.54 | 2.67 | 0.05 | 0.0 | 52.98 | -66.1 |
| 2015 (2) | 1.86 | 169.57 | -1.14 | 0 | -1.8 | 0 | -0.22 | 0 | 0.72 | 0 | 1.32 | -37.74 | 0 | 0 | 4.80 | -31.38 | -1.1 | 0 | -0.36 | 0 | 1.5 | 27.12 | 0.05 | -37.5 | 156.30 | 199.01 |
| 2014 (1) | 0.69 | -66.01 | -2.09 | 0 | 2.4 | 0 | -0.09 | 0 | -1.4 | 0 | 2.12 | 64.34 | -0.01 | 0 | 6.99 | 56.27 | -0.36 | 0 | 0.06 | 0 | 1.18 | 7.27 | 0.08 | -20.0 | 52.27 | -85.58 |
| 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) | 2.4 | 110.53 | 442.86 | -3.25 | -30.0 | -279.56 | 1.12 | -40.43 | 293.1 | 0.46 | 560.0 | -24.59 | -0.85 | 37.5 | -176.58 | 3.33 | 57.08 | 233.0 | 0 | 0 | 0 | 12.96 | 33.17 | 224.19 | 1.18 | 3.51 | -55.3 | 1.1 | -51.33 | -59.11 | 1.17 | 4.46 | 15.84 | 0.04 | 0.0 | 33.33 | 103.90 | 211.69 | 653.62 |
| 24Q2 (19) | 1.14 | -68.6 | 860.0 | -2.5 | -16.82 | -131.48 | 1.88 | 205.62 | 2.17 | -0.1 | 84.38 | 93.67 | -1.36 | -191.28 | -10.57 | 2.12 | -6.61 | 158.54 | 0 | -100.0 | 100.0 | 9.73 | -17.93 | 140.02 | 1.14 | 153.33 | -8.8 | 2.26 | 71.21 | -12.74 | 1.12 | 5.66 | 14.29 | 0.04 | 0.0 | 33.33 | 33.33 | -77.78 | 900.0 |
| 24Q1 (18) | 3.63 | -45.98 | 46.37 | -2.14 | -32.92 | 43.54 | -1.78 | -581.08 | -43.55 | -0.64 | -136.57 | -28.0 | 1.49 | -70.84 | 213.74 | 2.27 | 4.61 | 131.63 | 0.01 | 0 | 105.56 | 11.86 | 14.88 | 107.91 | 0.45 | -40.0 | -32.84 | 1.32 | 69.23 | 325.81 | 1.06 | -0.93 | 7.07 | 0.04 | 0.0 | 0.0 | 150.00 | -57.81 | -18.95 |
| 23Q4 (17) | 6.72 | 1060.0 | 74.09 | -1.61 | -188.95 | -192.73 | 0.37 | 163.79 | 159.68 | 1.75 | 186.89 | 49.57 | 5.11 | 360.36 | 54.38 | 2.17 | 117.0 | 197.26 | 0 | 0 | 0 | 10.32 | 158.19 | 141.12 | 0.75 | -71.59 | -36.97 | 0.78 | -71.0 | 47.17 | 1.07 | 5.94 | 10.31 | 0.04 | 33.33 | 0.0 | 355.56 | 1994.6 | 41.85 |
| 23Q3 (16) | -0.7 | -366.67 | -145.45 | 1.81 | 267.59 | 362.32 | -0.58 | -131.52 | 87.05 | 0.61 | 138.61 | 188.41 | 1.11 | 190.24 | 30.59 | 1.0 | 21.95 | 23.46 | 0 | 100.0 | 0 | 4.00 | -1.41 | -7.05 | 2.64 | 111.2 | 725.0 | 2.69 | 3.86 | 67.08 | 1.01 | 3.06 | 7.45 | 0.03 | 0.0 | -25.0 | -18.77 | -350.4 | -131.56 |
| 23Q2 (15) | -0.15 | -106.05 | -105.17 | -1.08 | 71.5 | -33.33 | 1.84 | 248.39 | 571.79 | -1.58 | -216.0 | -618.18 | -1.23 | 6.11 | -158.85 | 0.82 | -16.33 | -18.0 | -0.43 | -138.89 | 0 | 4.06 | -28.91 | -24.98 | 1.25 | 86.57 | 92.31 | 2.59 | 735.48 | 72.67 | 0.98 | -1.01 | 7.69 | 0.03 | -25.0 | 0.0 | -4.17 | -102.25 | -103.51 |
| 23Q1 (14) | 2.48 | -35.75 | -46.2 | -3.79 | -589.09 | -63.36 | -1.24 | -100.0 | -261.04 | -0.5 | -142.74 | -127.27 | -1.31 | -139.58 | -157.21 | 0.98 | 34.25 | -29.5 | -0.18 | 0 | -700.0 | 5.70 | 33.23 | -18.58 | 0.67 | -43.7 | -44.17 | 0.31 | -41.51 | -77.04 | 0.99 | 2.06 | 12.5 | 0.04 | 0.0 | 100.0 | 185.07 | -26.16 | -9.67 |
| 22Q4 (13) | 3.86 | 150.65 | 814.81 | -0.55 | 20.29 | 38.2 | -0.62 | 86.16 | -3200.0 | 1.17 | 269.57 | 431.82 | 3.31 | 289.41 | 331.47 | 0.73 | -9.88 | -49.66 | 0 | 0 | 100.0 | 4.28 | -0.47 | -27.8 | 1.19 | 271.88 | -24.68 | 0.53 | -67.08 | -66.67 | 0.97 | 3.19 | 24.36 | 0.04 | 0.0 | -20.0 | 250.65 | 321.55 | 1223.28 |
| 22Q3 (12) | 1.54 | -46.9 | 240.0 | -0.69 | 14.81 | -175.82 | -4.48 | -1048.72 | -187.84 | -0.69 | -213.64 | -527.27 | 0.85 | -59.33 | 547.37 | 0.81 | -19.0 | -17.35 | 0 | 0 | 0 | 4.30 | -20.42 | -7.69 | 0.32 | -50.77 | -67.35 | 1.61 | 7.33 | 59.41 | 0.94 | 3.3 | 27.03 | 0.04 | 33.33 | -20.0 | 59.46 | -49.97 | 197.3 |
| 22Q2 (11) | 2.9 | -37.09 | 778.79 | -0.81 | 65.09 | 31.36 | -0.39 | -150.65 | 63.21 | -0.22 | 0.0 | -633.33 | 2.09 | -8.73 | 345.88 | 1.0 | -28.06 | -14.53 | 0 | -100.0 | 0 | 5.41 | -22.85 | -21.78 | 0.65 | -45.83 | -21.69 | 1.5 | 11.11 | 66.67 | 0.91 | 3.41 | 31.88 | 0.03 | 50.0 | -40.0 | 118.85 | -41.99 | 490.66 |
| 22Q1 (10) | 4.61 | 953.7 | 132.83 | -2.32 | -160.67 | -93.33 | 0.77 | 3750.0 | 185.56 | -0.22 | -200.0 | -144.44 | 2.29 | 260.14 | 193.59 | 1.39 | -4.14 | 41.84 | 0.03 | 200.0 | 0 | 7.01 | 18.14 | 12.81 | 1.2 | -24.05 | 69.01 | 1.35 | -15.09 | 170.0 | 0.88 | 12.82 | 35.38 | 0.02 | -60.0 | -60.0 | 204.89 | 1018.21 | 24.18 |
| 21Q4 (9) | -0.54 | 50.91 | -139.71 | -0.89 | -197.8 | 77.86 | 0.02 | -99.61 | -99.44 | 0.22 | 300.0 | 83.33 | -1.43 | -652.63 | 46.24 | 1.45 | 47.96 | -18.54 | -0.03 | 0 | 0 | 5.93 | 27.26 | -45.33 | 1.58 | 61.22 | 56.44 | 1.59 | 57.43 | 329.73 | 0.78 | 5.41 | 41.82 | 0.05 | 0.0 | 25.0 | -22.31 | 63.49 | -115.75 |
| 21Q3 (8) | -1.1 | -433.33 | -211.11 | 0.91 | 177.12 | 156.52 | 5.1 | 581.13 | 186.52 | -0.11 | -266.67 | -237.5 | -0.19 | 77.65 | 69.35 | 0.98 | -16.24 | -47.31 | 0 | 0 | -100.0 | 4.66 | -32.57 | -56.81 | 0.98 | 18.07 | -47.03 | 1.01 | 12.22 | 2.02 | 0.74 | 7.25 | 17.46 | 0.05 | 0.0 | 25.0 | -61.11 | -403.7 | -202.47 |
| 21Q2 (7) | 0.33 | -83.33 | 400.0 | -1.18 | 1.67 | 53.36 | -1.06 | -17.78 | 35.76 | -0.03 | 66.67 | 94.0 | -0.85 | -208.97 | 67.8 | 1.17 | 19.39 | -52.82 | 0 | 0 | -100.0 | 6.91 | 11.28 | -55.5 | 0.83 | 16.9 | -59.71 | 0.9 | 80.0 | -41.56 | 0.69 | 6.15 | 56.82 | 0.05 | 0.0 | 25.0 | 20.12 | -87.8 | 469.51 |
| 21Q1 (6) | 1.98 | 45.59 | -15.74 | -1.2 | 70.15 | 63.64 | -0.9 | -125.42 | -115.23 | -0.09 | -175.0 | 0.0 | 0.78 | 129.32 | 182.11 | 0.98 | -44.94 | -60.16 | 0 | 0 | -100.0 | 6.21 | -42.75 | -77.28 | 0.71 | -29.7 | 3650.0 | 0.5 | 35.14 | 900.0 | 0.65 | 18.18 | 47.73 | 0.05 | 25.0 | 66.67 | 165.00 | 16.47 | -63.49 |
| 20Q4 (5) | 1.36 | 37.37 | -16.56 | -4.02 | -149.69 | -367.44 | 3.54 | 98.88 | 360.29 | 0.12 | 50.0 | 250.0 | -2.66 | -329.03 | -445.45 | 1.78 | -4.3 | 109.41 | 0 | -100.0 | -100.0 | 10.85 | 0.54 | 61.56 | 1.01 | -45.41 | 13.48 | 0.37 | -62.63 | -36.21 | 0.55 | -12.7 | -5.17 | 0.04 | 0.0 | 33.33 | 141.67 | 137.54 | 3.43 |
| 20Q3 (4) | 0.99 | 1000.0 | 0.0 | -1.61 | 36.36 | 0.0 | 1.78 | 207.88 | 0.0 | 0.08 | 116.0 | 0.0 | -0.62 | 76.52 | 0.0 | 1.86 | -25.0 | 0.0 | 0.01 | 0.0 | 0.0 | 10.79 | -30.52 | 0.0 | 1.85 | -10.19 | 0.0 | 0.99 | -35.71 | 0.0 | 0.63 | 43.18 | 0.0 | 0.04 | 0.0 | 0.0 | 59.64 | 1195.18 | 0.0 |
| 20Q2 (3) | -0.11 | -104.68 | 0.0 | -2.53 | 23.33 | 0.0 | -1.65 | -127.92 | 0.0 | -0.5 | -455.56 | 0.0 | -2.64 | -177.89 | 0.0 | 2.48 | 0.81 | 0.0 | 0.01 | -75.0 | 0.0 | 15.53 | -43.19 | 0.0 | 2.06 | 10400.0 | 0.0 | 1.54 | 2980.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0.04 | 33.33 | 0.0 | -5.45 | -101.2 | 0.0 |
| 20Q1 (2) | 2.35 | 44.17 | 0.0 | -3.3 | -283.72 | 0.0 | 5.91 | 534.56 | 0.0 | -0.09 | -12.5 | 0.0 | -0.95 | -223.38 | 0.0 | 2.46 | 189.41 | 0.0 | 0.04 | 100.0 | 0.0 | 27.33 | 307.11 | 0.0 | -0.02 | -102.25 | 0.0 | 0.05 | -91.38 | 0.0 | 0.44 | -24.14 | 0.0 | 0.03 | 0.0 | 0.0 | 451.92 | 229.93 | 0.0 |
| 19Q4 (1) | 1.63 | 0.0 | 0.0 | -0.86 | 0.0 | 0.0 | -1.36 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 0.77 | 0.0 | 0.0 | 0.85 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 6.71 | 0.0 | 0.0 | 0.89 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 136.97 | 0.0 | 0.0 |
