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) | 5.21 | -9.08 | 0.48 | 0 | -2.46 | 0 | 0.2 | 0 | 5.69 | 26.16 | 0.87 | -9.38 | 0 | 0 | 3.50 | 9.77 | 1.06 | -63.7 | 2.5 | -24.92 | 1.39 | 1.46 | 0.13 | 8.33 | 129.60 | 9.02 |
| 2022 (9) | 5.73 | 16.94 | -1.22 | 0 | -3.8 | 0 | -0.54 | 0 | 4.51 | 0 | 0.96 | -44.83 | 0 | 0 | 3.19 | -32.42 | 2.92 | -60.59 | 3.33 | -48.93 | 1.37 | 14.17 | 0.12 | 100.0 | 118.88 | 88.75 |
| 2021 (8) | 4.9 | -37.26 | -11.68 | 0 | -0.89 | 0 | -0.82 | 0 | -6.78 | 0 | 1.74 | 148.57 | 0 | 0 | 4.72 | 174.26 | 7.41 | -22.81 | 6.52 | -17.26 | 1.2 | 13.21 | 0.06 | 50.0 | 62.98 | -27.58 |
| 2020 (7) | 7.81 | 190.33 | -0.7 | 0 | 1.6 | 0 | 1.19 | 38.37 | 7.11 | 217.41 | 0.7 | 37.25 | 0 | 0 | 1.72 | -27.76 | 9.6 | 1332.84 | 7.88 | 979.45 | 1.06 | 2.91 | 0.04 | 100.0 | 86.97 | -42.45 |
| 2019 (6) | 2.69 | 860.71 | -0.45 | 0 | -0.58 | 0 | 0.86 | 0 | 2.24 | 2388.89 | 0.51 | 88.89 | 0 | 0 | 2.38 | 86.15 | 0.67 | 24.07 | 0.73 | 58.7 | 1.03 | 25.61 | 0.02 | 100.0 | 151.12 | 596.25 |
| 2018 (5) | 0.28 | 0 | -0.19 | 0 | -0.34 | 0 | -0.58 | 0 | 0.09 | 0 | 0.27 | -37.21 | 0.06 | 0 | 1.28 | -41.85 | 0.54 | 1.89 | 0.46 | 4.55 | 0.82 | -5.75 | 0.01 | 0.0 | 21.71 | 0 |
| 2017 (4) | -0.63 | 0 | -0.47 | 0 | -0.82 | 0 | -0.12 | 0 | -1.1 | 0 | 0.43 | 16.22 | -0.06 | 0 | 2.20 | 12.95 | 0.53 | -61.31 | 0.44 | -65.08 | 0.87 | 2.35 | 0.01 | -50.0 | -47.73 | 0 |
| 2016 (3) | 3.18 | 0 | -0.35 | 0 | -0.19 | 0 | -0.05 | 0 | 2.83 | 0 | 0.37 | -15.91 | 0 | 0 | 1.95 | -28.18 | 1.37 | 0 | 1.26 | 0 | 0.85 | -1.16 | 0.02 | -60.0 | 149.30 | 0 |
| 2015 (2) | -0.32 | 0 | -0.38 | 0 | -1.24 | 0 | 0.06 | -68.42 | -0.7 | 0 | 0.44 | 144.44 | 0 | 0 | 2.71 | 175.19 | -0.41 | 0 | -0.26 | 0 | 0.86 | -2.27 | 0.05 | -44.44 | -49.23 | 0 |
| 2014 (1) | 1.31 | -31.05 | -0.19 | 0 | -0.09 | 0 | 0.19 | -48.65 | 1.12 | 14.29 | 0.18 | -81.44 | 0 | 0 | 0.99 | -83.24 | 0.27 | 0 | 0.21 | 0 | 0.88 | -2.22 | 0.09 | -43.75 | 111.02 | -66.11 |
| 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) | 0.78 | -51.25 | -55.17 | 0.71 | 7000.0 | 373.08 | -2.48 | -12300.0 | -12.22 | -0.04 | 33.33 | -233.33 | 1.49 | -7.45 | 0.68 | 0.28 | 55.56 | 33.33 | 0 | 0 | 0 | 3.86 | 57.06 | 22.11 | 0.7 | -25.53 | 48.94 | 0.65 | -22.62 | 4.84 | 0.32 | -3.03 | -11.11 | 0.03 | 0.0 | 0.0 | 78.00 | -41.5 | -54.72 |
| 24Q2 (19) | 1.6 | 451.72 | -25.93 | 0.01 | 105.56 | -99.22 | -0.02 | 75.0 | 77.78 | -0.06 | 40.0 | 0 | 1.61 | 1363.64 | -53.2 | 0.18 | 38.46 | -37.93 | 0 | 0 | 0 | 2.46 | 11.98 | -40.14 | 0.94 | 823.08 | 248.15 | 0.84 | 366.67 | -50.3 | 0.33 | -5.71 | -2.94 | 0.03 | 0.0 | 0.0 | 133.33 | 157.47 | 27.16 |
| 24Q1 (18) | 0.29 | -82.74 | 178.38 | -0.18 | 14.29 | 45.45 | -0.08 | 0.0 | 0.0 | -0.1 | -158.82 | -42.86 | 0.11 | -92.52 | 115.71 | 0.13 | -55.17 | 62.5 | 0 | 0 | 0 | 2.20 | -56.69 | 48.78 | -0.13 | -127.08 | 18.75 | 0.18 | -53.85 | 185.71 | 0.35 | 0.0 | 2.94 | 0.03 | 0.0 | 0.0 | 51.79 | -76.26 | 122.39 |
| 23Q4 (17) | 1.68 | -3.45 | -60.93 | -0.21 | 19.23 | -75.0 | -0.08 | 96.38 | -14.29 | 0.17 | 466.67 | 142.5 | 1.47 | -0.68 | -64.83 | 0.29 | 38.1 | 123.08 | 0 | 0 | 0 | 5.07 | 60.31 | 146.09 | 0.48 | 2.13 | 1500.0 | 0.39 | -37.1 | 105.26 | 0.35 | -2.78 | 2.94 | 0.03 | 0.0 | 0.0 | 218.18 | 26.65 | -71.59 |
| 23Q3 (16) | 1.74 | -19.44 | 217.57 | -0.26 | -120.31 | -8.33 | -2.21 | -2355.56 | 38.61 | 0.03 | 0 | 106.38 | 1.48 | -56.98 | 186.05 | 0.21 | -27.59 | -4.55 | 0 | 0 | 0 | 3.16 | -23.01 | 14.29 | 0.47 | 74.07 | -38.16 | 0.62 | -63.31 | -36.08 | 0.36 | 5.88 | 0.0 | 0.03 | 0.0 | 0.0 | 172.28 | 64.3 | 258.31 |
| 23Q2 (15) | 2.16 | 683.78 | 18.03 | 1.28 | 487.88 | 404.76 | -0.09 | -12.5 | -28.57 | 0 | 100.0 | -100.0 | 3.44 | 591.43 | 143.97 | 0.29 | 262.5 | 61.11 | 0 | 0 | 0 | 4.11 | 178.29 | 107.44 | 0.27 | 268.75 | -82.12 | 1.69 | 904.76 | 25.19 | 0.34 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 104.85 | 145.34 | -1.45 |
| 23Q1 (14) | -0.37 | -108.6 | -134.26 | -0.33 | -175.0 | 25.0 | -0.08 | -14.29 | -33.33 | -0.07 | 82.5 | -136.84 | -0.7 | -116.75 | -209.38 | 0.08 | -38.46 | -81.4 | 0 | 0 | 0 | 1.48 | -28.36 | -76.83 | -0.16 | -633.33 | -125.81 | -0.21 | -210.53 | -125.61 | 0.34 | 0.0 | 3.03 | 0.03 | 0.0 | 0.0 | -231.25 | -130.12 | -352.66 |
| 22Q4 (13) | 4.3 | 390.54 | 67.97 | -0.12 | 50.0 | -192.31 | -0.07 | 98.06 | 0.0 | -0.4 | 14.89 | -8.11 | 4.18 | 343.02 | 55.39 | 0.13 | -40.91 | -66.67 | 0 | 0 | 0 | 2.06 | -25.55 | -60.8 | 0.03 | -96.05 | -97.84 | 0.19 | -80.41 | -75.32 | 0.34 | -5.56 | 6.25 | 0.03 | 0.0 | 50.0 | 767.86 | 805.6 | 232.94 |
| 22Q3 (12) | -1.48 | -180.87 | -4833.33 | -0.24 | 42.86 | 84.81 | -3.6 | -5042.86 | -421.74 | -0.47 | -435.71 | -235.71 | -1.72 | -221.99 | -6.83 | 0.22 | 22.22 | 10.0 | 0 | 0 | 0 | 2.77 | 39.75 | 27.71 | 0.76 | -49.67 | -39.68 | 0.97 | -28.15 | -45.2 | 0.36 | 5.88 | 12.5 | 0.03 | 0.0 | 200.0 | -108.82 | -202.28 | -7517.65 |
| 22Q2 (11) | 1.83 | 69.44 | 90.62 | -0.42 | 4.55 | 91.7 | -0.07 | -16.67 | 0.0 | 0.14 | -26.32 | 100.0 | 1.41 | 120.31 | 134.39 | 0.18 | -58.14 | -52.63 | 0 | 0 | 0 | 1.98 | -68.92 | -46.74 | 1.51 | 143.55 | -34.91 | 1.35 | 64.63 | -31.12 | 0.34 | 3.03 | 13.33 | 0.03 | 0.0 | 200.0 | 106.40 | 16.25 | 151.58 |
| 22Q1 (10) | 1.08 | -57.81 | -24.48 | -0.44 | -438.46 | 91.47 | -0.06 | 14.29 | 0.0 | 0.19 | 151.35 | 150.0 | 0.64 | -76.21 | 117.16 | 0.43 | 10.26 | -44.16 | 0 | 0 | 0 | 6.37 | 21.2 | -17.27 | 0.62 | -55.4 | -74.59 | 0.82 | 6.49 | -59.61 | 0.33 | 3.12 | 22.22 | 0.03 | 50.0 | 200.0 | 91.53 | -60.32 | 47.85 |
| 21Q4 (9) | 2.56 | 8633.33 | -43.11 | 0.13 | 108.23 | 139.39 | -0.07 | 89.86 | -16.67 | -0.37 | -164.29 | -237.04 | 2.69 | 267.08 | -35.49 | 0.39 | 95.0 | 14.71 | 0 | 0 | 0 | 5.26 | 142.57 | 96.64 | 1.39 | 10.32 | -54.28 | 0.77 | -56.5 | -68.18 | 0.32 | 0.0 | 23.08 | 0.02 | 100.0 | 100.0 | 230.63 | 16244.14 | 37.87 |
| 21Q3 (8) | -0.03 | -103.12 | -101.07 | -1.58 | 68.77 | -777.78 | -0.69 | -885.71 | -146.94 | -0.14 | -300.0 | -114.29 | -1.61 | 60.73 | -161.22 | 0.2 | -47.37 | 33.33 | 0 | 0 | 0 | 2.17 | -41.72 | 143.41 | 1.26 | -45.69 | -78.01 | 1.77 | -9.69 | -62.26 | 0.32 | 6.67 | 18.52 | 0.01 | 0.0 | 0.0 | -1.43 | -103.38 | -102.53 |
| 21Q2 (7) | 0.96 | -32.87 | -34.69 | -5.06 | 1.94 | -4116.67 | -0.07 | -16.67 | -129.17 | 0.07 | 118.42 | 75.0 | -4.1 | -9.92 | -403.7 | 0.38 | -50.65 | 192.31 | 0 | 0 | 0 | 3.72 | -51.71 | 81.91 | 2.32 | -4.92 | 197.44 | 1.96 | -3.45 | 180.0 | 0.3 | 11.11 | 11.11 | 0.01 | 0.0 | 0.0 | 42.29 | -31.68 | -71.81 |
| 21Q1 (6) | 1.43 | -68.22 | 247.42 | -5.16 | -1463.64 | -7271.43 | -0.06 | 0.0 | -20.0 | -0.38 | -240.74 | -245.45 | -3.73 | -189.45 | -258.65 | 0.77 | 126.47 | 862.5 | 0 | 0 | 0 | 7.70 | 188.07 | 356.23 | 2.44 | -19.74 | 4780.0 | 2.03 | -16.12 | 2437.5 | 0.27 | 3.85 | 0.0 | 0.01 | 0.0 | 0.0 | 61.90 | -62.99 | 122.97 |
| 20Q4 (5) | 4.5 | 60.14 | 442.17 | -0.33 | -83.33 | -371.43 | -0.06 | -104.08 | -20.0 | 0.27 | -72.45 | 157.45 | 4.17 | 58.56 | 448.68 | 0.34 | 126.67 | 325.0 | 0 | 0 | 0 | 2.67 | 200.26 | 82.1 | 3.04 | -46.95 | 533.33 | 2.42 | -48.4 | 356.6 | 0.26 | -3.7 | 0.0 | 0.01 | 0.0 | 0.0 | 167.29 | 195.88 | 61.24 |
| 20Q3 (4) | 2.81 | 91.16 | 0.0 | -0.18 | -50.0 | 0.0 | 1.47 | 512.5 | 0.0 | 0.98 | 2350.0 | 0.0 | 2.63 | 94.81 | 0.0 | 0.15 | 15.38 | 0.0 | 0 | 0 | 0.0 | 0.89 | -56.45 | 0.0 | 5.73 | 634.62 | 0.0 | 4.69 | 570.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 56.54 | -62.31 | 0.0 |
| 20Q2 (3) | 1.47 | 251.55 | 0.0 | -0.12 | -71.43 | 0.0 | 0.24 | 580.0 | 0.0 | 0.04 | 136.36 | 0.0 | 1.35 | 229.81 | 0.0 | 0.13 | 62.5 | 0.0 | 0 | 0 | 0.0 | 2.04 | 21.11 | 0.0 | 0.78 | 1460.0 | 0.0 | 0.7 | 775.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 150.00 | 155.67 | 0.0 |
| 20Q1 (2) | -0.97 | -216.87 | 0.0 | -0.07 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.11 | 76.6 | 0.0 | -1.04 | -236.84 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.69 | 14.98 | 0.0 | 0.05 | -89.58 | 0.0 | 0.08 | -84.91 | 0.0 | 0.27 | 3.85 | 0.0 | 0.01 | 0.0 | 0.0 | -269.44 | -359.71 | 0.0 |
| 19Q4 (1) | 0.83 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.47 | 0.0 | 0.0 | 0.76 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.47 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 103.75 | 0.0 | 0.0 |
