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) | 4.47 | -36.14 | -3.67 | 0 | -2.87 | 0 | -0.02 | 0 | 0.8 | -50.92 | 3.28 | -41.01 | -0.59 | 0 | 14.33 | -38.33 | 3.8 | -14.8 | 3.14 | -13.5 | 2.29 | 17.44 | 0.31 | -3.12 | 77.87 | -34.36 |
| 2022 (9) | 7.0 | 23.46 | -5.37 | 0 | -0.7 | 0 | 0.22 | -76.34 | 1.63 | -21.63 | 5.56 | 8.81 | 0.03 | 0 | 23.23 | -2.83 | 4.46 | 6.95 | 3.63 | -10.81 | 1.95 | 18.18 | 0.32 | 39.13 | 118.64 | 24.5 |
| 2021 (8) | 5.67 | -22.33 | -3.59 | 0 | -0.6 | 0 | 0.93 | -22.5 | 2.08 | -41.24 | 5.11 | 55.79 | -0.13 | 0 | 23.91 | 50.47 | 4.17 | 24.85 | 4.07 | 61.51 | 1.65 | -3.51 | 0.23 | -17.86 | 95.29 | -41.13 |
| 2020 (7) | 7.3 | 106.8 | -3.76 | 0 | -2.44 | 0 | 1.2 | 0 | 3.54 | 22.92 | 3.28 | 117.22 | -0.47 | 0 | 15.89 | 126.48 | 3.34 | 12.08 | 2.52 | 18.87 | 1.71 | -5.52 | 0.28 | 2700.0 | 161.86 | 80.66 |
| 2019 (6) | 3.53 | -9.49 | -0.65 | 0 | -1.81 | 0 | -0.09 | 0 | 2.88 | 45.45 | 1.51 | -39.11 | 0.1 | 0 | 7.02 | -47.4 | 2.98 | 50.51 | 2.12 | 19.77 | 1.81 | 1.69 | 0.01 | -75.0 | 89.59 | -17.53 |
| 2018 (5) | 3.9 | 53.54 | -1.92 | 0 | -1.19 | 0 | -0.05 | 0 | 1.98 | 0 | 2.48 | 5.98 | -0.14 | 0 | 13.34 | -13.34 | 1.98 | 17.16 | 1.77 | 30.15 | 1.78 | 11.25 | 0.04 | 0.0 | 108.64 | 28.31 |
| 2017 (4) | 2.54 | -5.93 | -2.62 | 0 | -0.05 | 0 | 0.17 | 0 | -0.08 | 0 | 2.34 | -32.95 | 0.04 | -71.43 | 15.39 | -40.71 | 1.69 | 42.02 | 1.36 | 43.16 | 1.6 | 6.67 | 0.04 | 0.0 | 84.67 | -21.92 |
| 2016 (3) | 2.7 | 63.64 | -2.9 | 0 | 2.02 | 0 | -0.3 | 0 | -0.2 | 0 | 3.49 | 162.41 | 0.14 | 0 | 25.97 | 167.29 | 1.19 | -42.23 | 0.95 | -47.51 | 1.5 | -5.06 | 0.04 | -33.33 | 108.43 | 126.73 |
| 2015 (2) | 1.65 | -66.8 | -0.85 | 0 | -1.3 | 0 | -0.18 | 0 | 0.8 | 0 | 1.33 | -65.54 | -0.17 | 0 | 9.72 | -61.37 | 2.06 | -37.58 | 1.81 | -35.82 | 1.58 | 33.9 | 0.06 | 200.0 | 47.83 | -61.32 |
| 2014 (1) | 4.97 | 22.11 | -5.02 | 0 | -1.4 | 0 | 0.17 | 0 | -0.05 | 0 | 3.86 | 6.93 | -1.3 | 0 | 25.15 | -2.13 | 3.3 | 4.43 | 2.82 | 6.82 | 1.18 | 19.19 | 0.02 | 0.0 | 123.63 | 10.87 |
| 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) | 2.02 | 220.63 | 27.04 | -0.48 | -37.14 | 48.94 | -1.41 | -80.77 | -10.16 | 0.17 | -10.53 | 54.55 | 1.54 | 450.0 | 136.92 | 0.46 | 35.29 | -44.58 | -0.05 | 0.0 | 68.75 | 7.12 | 35.29 | -52.64 | 1.08 | -2.7 | 47.95 | 0.96 | -4.0 | 45.45 | 0.72 | 1.41 | 24.14 | 0.08 | 14.29 | -11.11 | 114.77 | 224.28 | -4.0 |
| 24Q2 (19) | 0.63 | -34.38 | 950.0 | -0.35 | 20.45 | 59.77 | -0.78 | -168.97 | -47.17 | 0.19 | 140.43 | 0 | 0.28 | -46.15 | 134.57 | 0.34 | -17.07 | -60.0 | -0.05 | 0.0 | 37.5 | 5.26 | -21.69 | -64.09 | 1.11 | 18.09 | -2.63 | 1.0 | 21.95 | 7.53 | 0.71 | 2.9 | 33.96 | 0.07 | -30.0 | 16.67 | 35.39 | -40.64 | 796.63 |
| 24Q1 (18) | 0.96 | -33.79 | -29.41 | -0.44 | 58.1 | 45.0 | -0.29 | 51.67 | 36.96 | -0.47 | -461.54 | -80.77 | 0.52 | 30.0 | -7.14 | 0.41 | -48.75 | -48.75 | -0.05 | 80.77 | 44.44 | 6.72 | -51.1 | -51.69 | 0.94 | 5.62 | -9.62 | 0.82 | 10.81 | 1.23 | 0.69 | 4.55 | 32.69 | 0.1 | 0.0 | 42.86 | 59.63 | -38.32 | -38.62 |
| 23Q4 (17) | 1.45 | -8.81 | 10.69 | -1.05 | -11.7 | 45.31 | -0.6 | 53.12 | -475.0 | 0.13 | 18.18 | 208.33 | 0.4 | -38.46 | 165.57 | 0.8 | -3.61 | -57.67 | -0.26 | -62.5 | -225.0 | 13.75 | -8.58 | -55.71 | 0.89 | 21.92 | -25.21 | 0.74 | 12.12 | -3.9 | 0.66 | 13.79 | 32.0 | 0.1 | 11.11 | 42.86 | 96.67 | -19.14 | -1.12 |
| 23Q3 (16) | 1.59 | 2550.0 | -33.19 | -0.94 | -8.05 | 27.13 | -1.28 | -141.51 | -109.84 | 0.11 | 0 | 10.0 | 0.65 | 180.25 | -40.37 | 0.83 | -2.35 | -36.15 | -0.16 | -100.0 | -300.0 | 15.04 | 2.6 | -29.21 | 0.73 | -35.96 | -21.51 | 0.66 | -29.03 | -29.79 | 0.58 | 9.43 | 18.37 | 0.09 | 50.0 | 12.5 | 119.55 | 2928.57 | -24.15 |
| 23Q2 (15) | 0.06 | -95.59 | -96.27 | -0.87 | -8.75 | -27.94 | -0.53 | -15.22 | -140.91 | 0 | 100.0 | -100.0 | -0.81 | -244.64 | -187.1 | 0.85 | 6.25 | -19.81 | -0.08 | 11.11 | -122.86 | 14.66 | 5.33 | -17.46 | 1.14 | 9.62 | -11.63 | 0.93 | 14.81 | -6.06 | 0.53 | 1.92 | 8.16 | 0.06 | -14.29 | -33.33 | 3.95 | -95.94 | -96.15 |
| 23Q1 (14) | 1.36 | 3.82 | -20.0 | -0.8 | 58.33 | 45.95 | -0.46 | -387.5 | -1433.33 | -0.26 | -116.67 | -533.33 | 0.56 | 191.8 | 154.55 | 0.8 | -57.67 | -38.93 | -0.09 | -12.5 | 55.0 | 13.91 | -55.17 | -38.83 | 1.04 | -12.61 | -0.95 | 0.81 | 5.19 | -11.96 | 0.52 | 4.0 | 13.04 | 0.07 | 0.0 | -12.5 | 97.14 | -0.63 | -16.57 |
| 22Q4 (13) | 1.31 | -44.96 | -38.79 | -1.92 | -48.84 | -120.69 | 0.16 | 126.23 | 148.48 | -0.12 | -220.0 | -123.08 | -0.61 | -155.96 | -148.03 | 1.89 | 45.38 | 145.45 | -0.08 | -100.0 | 33.33 | 31.03 | 46.1 | 123.29 | 1.19 | 27.96 | 8.18 | 0.77 | -18.09 | 8.45 | 0.5 | 2.04 | 19.05 | 0.07 | -12.5 | 16.67 | 97.76 | -37.98 | -45.64 |
| 22Q3 (12) | 2.38 | 47.83 | 6.73 | -1.29 | -89.71 | -1333.33 | -0.61 | -177.27 | 57.64 | 0.1 | -44.44 | -67.74 | 1.09 | 17.2 | -49.07 | 1.3 | 22.64 | -19.25 | -0.04 | -111.43 | -126.67 | 21.24 | 19.64 | -29.68 | 0.93 | -27.91 | 13.41 | 0.94 | -5.05 | -32.37 | 0.49 | 0.0 | 19.51 | 0.08 | -11.11 | 60.0 | 157.62 | 53.7 | 30.76 |
| 22Q2 (11) | 1.61 | -5.29 | 360.0 | -0.68 | 54.05 | -11.48 | -0.22 | -633.33 | -152.38 | 0.18 | 200.0 | -58.14 | 0.93 | 322.73 | 457.69 | 1.06 | -19.08 | 92.73 | 0.35 | 275.0 | 537.5 | 17.76 | -21.93 | 67.55 | 1.29 | 22.86 | -5.84 | 0.99 | 7.61 | -13.91 | 0.49 | 6.52 | 19.51 | 0.09 | 12.5 | 50.0 | 102.55 | -11.93 | 374.65 |
| 22Q1 (10) | 1.7 | -20.56 | 78.95 | -1.48 | -70.11 | 27.09 | -0.03 | 90.91 | -104.0 | 0.06 | -88.46 | 118.18 | 0.22 | -82.68 | 120.37 | 1.31 | 70.13 | -39.91 | -0.2 | -66.67 | -150.0 | 22.74 | 63.63 | -44.6 | 1.05 | -4.55 | 19.32 | 0.92 | 29.58 | 12.2 | 0.46 | 9.52 | 12.2 | 0.08 | 33.33 | 33.33 | 116.44 | -35.25 | 58.11 |
| 21Q4 (9) | 2.14 | -4.04 | -26.21 | -0.87 | -866.67 | 13.86 | -0.33 | 77.08 | -65.0 | 0.52 | 67.74 | 136.36 | 1.27 | -40.65 | -32.8 | 0.77 | -52.17 | -4.94 | -0.12 | -180.0 | -50.0 | 13.90 | -53.99 | -4.25 | 1.1 | 34.15 | 13.4 | 0.71 | -48.92 | -8.97 | 0.42 | 2.44 | -2.33 | 0.06 | 20.0 | 20.0 | 179.83 | 49.19 | -21.87 |
| 21Q3 (8) | 2.23 | 537.14 | -32.83 | -0.09 | 85.25 | 95.03 | -1.44 | -442.86 | -5.11 | 0.31 | -27.91 | -63.53 | 2.14 | 923.08 | 41.72 | 1.61 | 192.73 | 17.52 | 0.15 | 287.5 | 134.09 | 30.21 | 185.04 | 23.03 | 0.82 | -40.15 | -2.38 | 1.39 | 20.87 | 162.26 | 0.41 | 0.0 | -2.38 | 0.05 | -16.67 | -76.19 | 120.54 | 457.93 | -57.88 |
| 21Q2 (7) | 0.35 | -63.16 | -30.0 | -0.61 | 69.95 | -27.08 | 0.42 | -44.0 | 220.0 | 0.43 | 230.3 | 430.77 | -0.26 | 75.93 | -1400.0 | 0.55 | -74.77 | 12.24 | -0.08 | 0.0 | -700.0 | 10.60 | -74.19 | 3.81 | 1.37 | 55.68 | 77.92 | 1.15 | 40.24 | 91.67 | 0.41 | 0.0 | -2.38 | 0.06 | 0.0 | 500.0 | 21.60 | -70.66 | -55.49 |
| 21Q1 (6) | 0.95 | -67.24 | 66.67 | -2.03 | -100.99 | -331.91 | 0.75 | 475.0 | 244.23 | -0.33 | -250.0 | -226.92 | -1.08 | -157.14 | -1180.0 | 2.18 | 169.14 | 257.38 | -0.08 | 0.0 | -214.29 | 41.05 | 182.82 | 214.98 | 0.88 | -9.28 | 15.79 | 0.82 | 5.13 | 34.43 | 0.41 | -4.65 | -6.82 | 0.06 | 20.0 | 500.0 | 73.64 | -68.0 | 36.95 |
| 20Q4 (5) | 2.9 | -12.65 | 173.58 | -1.01 | 44.2 | -217.44 | -0.2 | 85.4 | 23.08 | 0.22 | -74.12 | 466.67 | 1.89 | 25.17 | -1.56 | 0.81 | -40.88 | 523.08 | -0.08 | 81.82 | -166.67 | 14.52 | -40.88 | 527.54 | 0.97 | 15.48 | -3.0 | 0.78 | 47.17 | 16.42 | 0.43 | 2.38 | -4.44 | 0.05 | -76.19 | 0 | 230.16 | -19.58 | 143.19 |
| 20Q3 (4) | 3.32 | 564.0 | 0.0 | -1.81 | -277.08 | 0.0 | -1.37 | -291.43 | 0.0 | 0.85 | 753.85 | 0.0 | 1.51 | 7450.0 | 0.0 | 1.37 | 179.59 | 0.0 | -0.44 | -4300.0 | 0.0 | 24.55 | 140.51 | 0.0 | 0.84 | 9.09 | 0.0 | 0.53 | -11.67 | 0.0 | 0.42 | 0.0 | 0.0 | 0.21 | 2000.0 | 0.0 | 286.21 | 489.59 | 0.0 |
| 20Q2 (3) | 0.5 | -12.28 | 0.0 | -0.48 | -2.13 | 0.0 | -0.35 | 32.69 | 0.0 | -0.13 | -150.0 | 0.0 | 0.02 | -80.0 | 0.0 | 0.49 | -19.67 | 0.0 | -0.01 | -114.29 | 0.0 | 10.21 | -21.68 | 0.0 | 0.77 | 1.32 | 0.0 | 0.6 | -1.64 | 0.0 | 0.42 | -4.55 | 0.0 | 0.01 | 0.0 | 0.0 | 48.54 | -9.73 | 0.0 |
| 20Q1 (2) | 0.57 | -46.23 | 0.0 | -0.47 | -154.65 | 0.0 | -0.52 | -100.0 | 0.0 | 0.26 | 533.33 | 0.0 | 0.1 | -94.79 | 0.0 | 0.61 | 369.23 | 0.0 | 0.07 | -41.67 | 0.0 | 13.03 | 463.48 | 0.0 | 0.76 | -24.0 | 0.0 | 0.61 | -8.96 | 0.0 | 0.44 | -2.22 | 0.0 | 0.01 | 0 | 0.0 | 53.77 | -43.18 | 0.0 |
| 19Q4 (1) | 1.06 | 0.0 | 0.0 | 0.86 | 0.0 | 0.0 | -0.26 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 1.92 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 2.31 | 0.0 | 0.0 | 1.0 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 94.64 | 0.0 | 0.0 |
