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) | 1.22 | -55.31 | -3.52 | 0 | -2.46 | 0 | -0.16 | 0 | -2.3 | 0 | 1.63 | 31.45 | 0 | 0 | 5.01 | 23.12 | 0.76 | 0 | 0.79 | 0 | 1.72 | 19.44 | 0.12 | -29.41 | 46.39 | -80.97 |
| 2022 (9) | 2.73 | 0 | 0.45 | -85.8 | -4.13 | 0 | 0.05 | 0 | 3.18 | 438.98 | 1.24 | -50.4 | 0 | 0 | 4.07 | -42.44 | -0.51 | 0 | -0.49 | 0 | 1.44 | -14.29 | 0.17 | -19.05 | 243.75 | 0 |
| 2021 (8) | -2.58 | 0 | 3.17 | 129.71 | -7.07 | 0 | -0.27 | 0 | 0.59 | -74.24 | 2.5 | 220.51 | -0.06 | 0 | 7.07 | 182.89 | 0.03 | -91.67 | 1.78 | 0 | 1.68 | -2.33 | 0.21 | -67.69 | -70.30 | 0 |
| 2020 (7) | 0.91 | -82.19 | 1.38 | 0 | 1.02 | 10.87 | -0.72 | 0 | 2.29 | 80.31 | 0.78 | -1.27 | -0.56 | 0 | 2.50 | -6.08 | 0.36 | -57.14 | -3.85 | 0 | 1.72 | -1.71 | 0.65 | 170.83 | 0.00 | 0 |
| 2019 (6) | 5.11 | 111.16 | -3.84 | 0 | 0.92 | -10.68 | -0.27 | 0 | 1.27 | -60.92 | 0.79 | -56.59 | -0.12 | 0 | 2.66 | -48.1 | 0.84 | 394.12 | 0.96 | 50.0 | 1.75 | 7.36 | 0.24 | -47.83 | 173.22 | 95.41 |
| 2018 (5) | 2.42 | -64.2 | 0.83 | 0 | 1.03 | 63.49 | 0.27 | 0 | 3.25 | -0.91 | 1.82 | -62.47 | 0 | 0 | 5.13 | -63.06 | 0.17 | -19.05 | 0.64 | 540.0 | 1.63 | 1.24 | 0.46 | 15.0 | 88.64 | -72.33 |
| 2017 (4) | 6.76 | 33.86 | -3.48 | 0 | 0.63 | 0 | -0.28 | 0 | 3.28 | -5.48 | 4.85 | 221.19 | 0.47 | 0 | 13.88 | 326.26 | 0.21 | -80.0 | 0.1 | -87.95 | 1.61 | -27.8 | 0.4 | -31.03 | 320.38 | 130.93 |
| 2016 (3) | 5.05 | 420.62 | -1.58 | 0 | -2.29 | 0 | -0.21 | 0 | 3.47 | 0 | 1.51 | -31.05 | -0.42 | 0 | 3.26 | -33.37 | 1.05 | 169.23 | 0.83 | 18.57 | 2.23 | -22.84 | 0.58 | 5.45 | 138.74 | 492.13 |
| 2015 (2) | 0.97 | -30.22 | -1.72 | 0 | 0.21 | 0 | 0.36 | 0 | -0.75 | 0 | 2.19 | 151.72 | 0.08 | -73.33 | 4.89 | 148.24 | 0.39 | 0 | 0.7 | 0 | 2.89 | -13.21 | 0.55 | 7.84 | 23.43 | -48.25 |
| 2014 (1) | 1.39 | -68.41 | 0.39 | 62.5 | -2.39 | 0 | -0.86 | 0 | 1.78 | -61.64 | 0.87 | -5.43 | 0.3 | 0 | 1.97 | 9.42 | -0.51 | 0 | -0.77 | 0 | 3.33 | -13.05 | 0.51 | -38.55 | 45.28 | -47.11 |
| 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) | -0.03 | -106.98 | -120.0 | -0.57 | -103.57 | -58.33 | -1.09 | -541.18 | -2.83 | -0.12 | 40.0 | -100.0 | -0.6 | -500.0 | -185.71 | 0.57 | -26.92 | 50.0 | 0 | 0 | 0 | 6.69 | -32.24 | 52.46 | -0.44 | -158.82 | -218.92 | -0.44 | -528.57 | -164.71 | 0.43 | -2.27 | -4.44 | 0.02 | -50.0 | -33.33 | -300.00 | -386.05 | -2420.0 |
| 24Q2 (19) | 0.43 | -48.81 | 30.3 | -0.28 | 58.21 | 63.64 | -0.17 | 66.0 | 46.88 | -0.2 | -242.86 | 9.09 | 0.15 | -11.76 | 134.09 | 0.78 | 36.84 | 50.0 | 0 | 0 | 0 | 9.87 | 31.65 | 61.2 | -0.17 | 32.0 | -154.84 | -0.07 | 65.0 | -130.43 | 0.44 | 2.33 | 2.33 | 0.04 | 0.0 | 100.0 | 104.88 | -66.29 | 116.11 |
| 24Q1 (18) | 0.84 | 35.48 | 546.15 | -0.67 | 69.96 | -318.75 | -0.5 | 34.21 | -56.25 | 0.14 | 366.67 | 55.56 | 0.17 | 110.56 | 666.67 | 0.57 | 103.57 | 23.91 | 0 | 0 | 0 | 7.50 | 125.27 | 13.64 | -0.25 | -1350.0 | -600.0 | -0.2 | 0 | -66.67 | 0.43 | -6.52 | 13.16 | 0.04 | -20.0 | 33.33 | 311.11 | 155.91 | 594.02 |
| 23Q4 (17) | 0.62 | 313.33 | -58.11 | -2.23 | -519.44 | -298.21 | -0.76 | 28.3 | -33.33 | 0.03 | 150.0 | 104.23 | -1.61 | -666.67 | -275.0 | 0.28 | -26.32 | -30.0 | 0 | 0 | 0 | 3.33 | -24.13 | -40.99 | 0.02 | -94.59 | -90.91 | 0 | -100.0 | 100.0 | 0.46 | 2.22 | 27.78 | 0.05 | 66.67 | 66.67 | 121.57 | 840.13 | -81.93 |
| 23Q3 (16) | 0.15 | -54.55 | 25.0 | -0.36 | 53.25 | 28.0 | -1.06 | -231.25 | -112.0 | -0.06 | 72.73 | -20.0 | -0.21 | 52.27 | 44.74 | 0.38 | -26.92 | 100.0 | 0 | 0 | 0 | 4.39 | -28.36 | 72.75 | 0.37 | 19.35 | 1333.33 | 0.68 | 195.65 | 112.5 | 0.45 | 4.65 | 25.0 | 0.03 | 50.0 | -40.0 | 12.93 | -73.35 | -21.34 |
| 23Q2 (15) | 0.33 | 153.85 | -85.9 | -0.77 | -381.25 | -173.33 | -0.32 | 0.0 | 81.18 | -0.22 | -344.44 | -130.56 | -0.44 | -1366.67 | -112.98 | 0.52 | 13.04 | 160.0 | 0 | 0 | 0 | 6.12 | -7.2 | 133.36 | 0.31 | 520.0 | 188.57 | 0.23 | 291.67 | 192.0 | 0.43 | 13.16 | 22.86 | 0.02 | -33.33 | -66.67 | 48.53 | 8.26 | -96.68 |
| 23Q1 (14) | 0.13 | -91.22 | 110.74 | -0.16 | 71.43 | -134.04 | -0.32 | 43.86 | 76.64 | 0.09 | 112.68 | 0.0 | -0.03 | -103.26 | 95.95 | 0.46 | 15.0 | 2.22 | 0 | 0 | 0 | 6.60 | 16.98 | 21.14 | 0.05 | -77.27 | 114.29 | -0.12 | 29.41 | 69.23 | 0.38 | 5.56 | 0.0 | 0.03 | 0.0 | 0.0 | 44.83 | -93.34 | 100.74 |
| 22Q4 (13) | 1.48 | 1133.33 | 287.34 | -0.56 | -12.0 | -293.1 | -0.57 | -14.0 | 80.28 | -0.71 | -1320.0 | -236.54 | 0.92 | 342.11 | 284.0 | 0.4 | 110.53 | 344.44 | 0 | 0 | 0 | 5.64 | 122.11 | 486.74 | 0.22 | 833.33 | 1200.0 | -0.17 | -153.12 | -13.33 | 0.36 | 0.0 | -30.77 | 0.03 | -40.0 | 0.0 | 672.73 | 3992.42 | 440.62 |
| 22Q3 (12) | 0.12 | -94.87 | -77.36 | -0.5 | -147.62 | -16.28 | -0.5 | 70.59 | 82.27 | -0.05 | -106.94 | 58.33 | -0.38 | -111.21 | -480.0 | 0.19 | -5.0 | -56.82 | 0 | 0 | 0 | 2.54 | -3.22 | -44.58 | -0.03 | 91.43 | -107.89 | 0.32 | 228.0 | 39.13 | 0.36 | 2.86 | -7.69 | 0.05 | -16.67 | 25.0 | 16.44 | -98.88 | -79.53 |
| 22Q2 (11) | 2.34 | 293.39 | 935.71 | 1.05 | 123.4 | 138.64 | -1.7 | -24.09 | -1114.29 | 0.72 | 700.0 | 1128.57 | 3.39 | 558.11 | 2018.75 | 0.2 | -55.56 | -66.1 | 0 | 0 | 0 | 2.62 | -51.82 | -63.7 | -0.35 | 0.0 | -418.18 | -0.25 | 35.9 | -183.33 | 0.35 | -7.89 | -5.41 | 0.06 | 100.0 | -14.29 | 1462.50 | 124.17 | 3965.18 |
| 22Q1 (10) | -1.21 | -53.16 | 40.98 | 0.47 | 62.07 | -83.68 | -1.37 | 52.6 | -12.3 | 0.09 | -82.69 | 115.0 | -0.74 | -48.0 | -189.16 | 0.45 | 400.0 | -67.15 | 0 | 0 | 100.0 | 5.45 | 466.59 | -67.23 | -0.35 | -1650.0 | 20.45 | -0.39 | -160.0 | -128.06 | 0.38 | -26.92 | -5.0 | 0.03 | 0.0 | -57.14 | -6050.00 | -2963.29 | -5389.27 |
| 21Q4 (9) | -0.79 | -249.06 | -21.54 | 0.29 | 167.44 | -83.62 | -2.89 | -2.48 | -1213.64 | 0.52 | 533.33 | 192.86 | -0.5 | -600.0 | -144.64 | 0.09 | -79.55 | -76.92 | 0 | 0 | -100.0 | 0.96 | -79.02 | -77.91 | -0.02 | -105.26 | -109.09 | -0.15 | -165.22 | -131.91 | 0.52 | 33.33 | 20.93 | 0.03 | -25.0 | -93.02 | -197.50 | -345.94 | -304.12 |
| 21Q3 (8) | 0.53 | 289.29 | -53.51 | -0.43 | -197.73 | -259.26 | -2.82 | -1914.29 | -862.16 | -0.12 | -71.43 | -71.43 | 0.1 | -37.5 | -92.91 | 0.44 | -25.42 | 188.0 | 0 | 0 | 100.0 | 4.58 | -36.61 | 181.49 | 0.38 | 245.45 | -19.15 | 0.23 | -23.33 | 105.46 | 0.39 | 5.41 | -11.36 | 0.04 | -42.86 | -42.86 | 80.30 | 312.23 | 0 |
| 21Q2 (7) | -0.28 | 86.34 | -27.27 | 0.44 | -84.72 | 1000.0 | -0.14 | 88.52 | -134.15 | -0.07 | 88.33 | 36.36 | 0.16 | -80.72 | 188.89 | 0.59 | -56.93 | 1866.67 | 0 | 100.0 | 0 | 7.23 | -56.51 | 1502.74 | 0.11 | 125.0 | 0 | 0.3 | -78.42 | 114.29 | 0.37 | -7.5 | -13.95 | 0.07 | 0.0 | 0.0 | -37.84 | 65.67 | -10.07 |
| 21Q1 (6) | -2.05 | -215.38 | -425.4 | 2.88 | 62.71 | 517.39 | -1.22 | -454.55 | -371.11 | -0.6 | -7.14 | -6100.0 | 0.83 | -25.89 | 1483.33 | 1.37 | 251.28 | 61.18 | -0.06 | -146.15 | 0 | 16.63 | 281.98 | 31.05 | -0.44 | -300.0 | -37.5 | 1.39 | 195.74 | 656.0 | 0.4 | -6.98 | -4.76 | 0.07 | -83.72 | -12.5 | -110.22 | -125.52 | -143.74 |
| 20Q4 (5) | -0.65 | -157.02 | -144.83 | 1.77 | 555.56 | 232.09 | -0.22 | -159.46 | -144.44 | -0.56 | -700.0 | -75.0 | 1.12 | -20.57 | 918.18 | 0.39 | 178.0 | 30.0 | 0.13 | 118.84 | 0 | 4.35 | 177.39 | 7.95 | 0.22 | -53.19 | 100.0 | 0.47 | 111.16 | 113.64 | 0.43 | -2.27 | 0.0 | 0.43 | 514.29 | 514.29 | -48.87 | 0 | -124.27 |
| 20Q3 (4) | 1.14 | 618.18 | 0.0 | 0.27 | 575.0 | 0.0 | 0.37 | -9.76 | 0.0 | -0.07 | 36.36 | 0.0 | 1.41 | 883.33 | 0.0 | -0.5 | -1766.67 | 0.0 | -0.69 | 0 | 0.0 | -5.62 | -1346.72 | 0.0 | 0.47 | 0 | 0.0 | -4.21 | -3107.14 | 0.0 | 0.44 | 2.33 | 0.0 | 0.07 | 0.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 20Q2 (3) | -0.22 | -134.92 | 0.0 | 0.04 | 105.8 | 0.0 | 0.41 | -8.89 | 0.0 | -0.11 | -1200.0 | 0.0 | -0.18 | -200.0 | 0.0 | 0.03 | -96.47 | 0.0 | 0 | 0 | 0.0 | 0.45 | -96.44 | 0.0 | 0 | 100.0 | 0.0 | 0.14 | 156.0 | 0.0 | 0.43 | 2.38 | 0.0 | 0.07 | -12.5 | 0.0 | -34.38 | -113.64 | 0.0 |
| 20Q1 (2) | 0.63 | -56.55 | 0.0 | -0.69 | 48.51 | 0.0 | 0.45 | 600.0 | 0.0 | 0.01 | 103.12 | 0.0 | -0.06 | -154.55 | 0.0 | 0.85 | 183.33 | 0.0 | 0 | 0 | 0.0 | 12.69 | 214.63 | 0.0 | -0.32 | -390.91 | 0.0 | -0.25 | -213.64 | 0.0 | 0.42 | -2.33 | 0.0 | 0.08 | 14.29 | 0.0 | 252.00 | 25.13 | 0.0 |
| 19Q4 (1) | 1.45 | 0.0 | 0.0 | -1.34 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | -0.32 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.03 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 201.39 | 0.0 | 0.0 |
