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) | 1.07 | -83.2 | 1.06 | 0 | -1.05 | 0 | -1.58 | 0 | 2.13 | 0 | 1.26 | -26.74 | 0.06 | 20.0 | 1.53 | -36.05 | 7.03 | 15.82 | 7.47 | 11.99 | 2.62 | 19.63 | 0.04 | 0.0 | 10.56 | -85.24 |
| 2022 (9) | 6.37 | -32.59 | -6.9 | 0 | -6.34 | 0 | 0.52 | 246.67 | -0.53 | 0 | 1.72 | 4.24 | 0.05 | 0 | 2.39 | -4.66 | 6.07 | 2.02 | 6.67 | 9.88 | 2.19 | 10.05 | 0.04 | 0.0 | 71.57 | -38.65 |
| 2021 (8) | 9.45 | 8.75 | 1.44 | 0 | -5.94 | 0 | 0.15 | 0 | 10.89 | 139.87 | 1.65 | 432.26 | -0.25 | 0 | 2.51 | 440.52 | 5.95 | 12.48 | 6.07 | 6.12 | 1.99 | 22.09 | 0.04 | -20.0 | 116.67 | -0.65 |
| 2020 (7) | 8.69 | -27.22 | -4.15 | 0 | -6.03 | 0 | -0.63 | 0 | 4.54 | -30.37 | 0.31 | -39.22 | 0 | 0 | 0.46 | -41.2 | 5.29 | 14.01 | 5.72 | 11.07 | 1.63 | 5.16 | 0.05 | -16.67 | 117.43 | -33.51 |
| 2019 (6) | 11.94 | 521.88 | -5.42 | 0 | -8.85 | 0 | -0.2 | 0 | 6.52 | -60.44 | 0.51 | 54.55 | -0.02 | 0 | 0.79 | 51.86 | 4.64 | 5.94 | 5.15 | 13.94 | 1.55 | 109.46 | 0.06 | -14.29 | 176.63 | 390.32 |
| 2018 (5) | 1.92 | 0 | 14.56 | 241.78 | -10.02 | 0 | 0.06 | 0 | 16.48 | 0 | 0.33 | -2.94 | 0.16 | 1500.0 | 0.52 | -6.77 | 4.38 | -3.31 | 4.52 | 13.28 | 0.74 | -1.33 | 0.07 | -30.0 | 36.02 | 0 |
| 2017 (4) | -4.87 | 0 | 4.26 | 0 | -3.03 | 0 | -1.52 | 0 | -0.61 | 0 | 0.34 | 13.33 | 0.01 | 0 | 0.56 | 15.4 | 4.53 | 19.53 | 3.99 | 2.31 | 0.75 | -11.76 | 0.1 | -16.67 | -100.62 | 0 |
| 2016 (3) | 4.5 | -39.19 | -3.11 | 0 | -0.76 | 0 | 0.89 | 304.55 | 1.39 | -85.73 | 0.3 | 20.0 | -0.03 | 0 | 0.48 | 19.94 | 3.79 | 8.91 | 3.9 | 2.9 | 0.85 | -24.78 | 0.12 | 0.0 | 92.40 | -37.07 |
| 2015 (2) | 7.4 | 0.41 | 2.34 | 0 | -0.33 | 0 | 0.22 | -86.16 | 9.74 | 150.39 | 0.25 | -16.67 | -0.05 | 0 | 0.40 | -21.99 | 3.48 | 1.46 | 3.79 | 32.52 | 1.13 | 0.0 | 0.12 | 20.0 | 146.83 | -18.52 |
| 2014 (1) | 7.37 | 106.44 | -3.48 | 0 | 0.56 | -57.89 | 1.59 | 133.82 | 3.89 | 0 | 0.3 | -65.91 | 0.21 | 0 | 0.52 | -66.3 | 3.43 | 11.0 | 2.86 | -4.67 | 1.13 | 3.67 | 0.1 | -28.57 | 180.20 | 113.51 |
| 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) | 38.71 | 1332.8 | 1885.13 | -3.31 | -1282.14 | -415.24 | -1.69 | -27.07 | 3.98 | -0.12 | 83.33 | 74.47 | 35.4 | 1337.76 | 1080.0 | 0.43 | 65.38 | 2.38 | 0.11 | 0 | 57.14 | 2.09 | 73.5 | 0.44 | 1.88 | 8.67 | 20.51 | 1.74 | -20.91 | -4.92 | 0.83 | 25.76 | 23.88 | 0.02 | 100.0 | 100.0 | 1494.59 | 1466.08 | 1823.81 |
| 24Q2 (19) | -3.14 | -143.79 | -15600.0 | 0.28 | 315.38 | -76.67 | -1.33 | 70.25 | -3.1 | -0.72 | -67.44 | -413.04 | -2.86 | -140.62 | -342.37 | 0.26 | 36.84 | 18.18 | 0 | -100.0 | -100.0 | 1.20 | 29.37 | 10.63 | 1.73 | 4.22 | -3.35 | 2.2 | 18.92 | 27.17 | 0.66 | 6.45 | 4.76 | 0.01 | 0.0 | 0.0 | -109.41 | -137.84 | -12864.81 |
| 24Q1 (18) | 7.17 | 1095.0 | 594.48 | -0.13 | 87.0 | 35.0 | -4.47 | -314.9 | -5487.5 | -0.43 | -386.67 | 70.95 | 7.04 | 1860.0 | 526.67 | 0.19 | -58.7 | 18.75 | 0.02 | 200.0 | 125.0 | 0.93 | -55.8 | 16.66 | 1.66 | -14.43 | -4.05 | 1.85 | -1.6 | -8.42 | 0.62 | -10.14 | 0.0 | 0.01 | 0.0 | 0.0 | 289.11 | 1143.19 | 628.38 |
| 23Q4 (17) | 0.6 | -69.23 | 3.45 | -1.0 | -195.24 | 21.26 | 2.08 | 218.18 | 300.0 | 0.15 | 131.91 | 150.0 | -0.4 | -113.33 | 42.03 | 0.46 | 9.52 | -24.59 | -0.02 | -128.57 | -200.0 | 2.11 | 1.25 | -32.25 | 1.94 | 24.36 | 19.75 | 1.88 | 2.73 | 18.99 | 0.69 | 2.99 | 16.95 | 0.01 | 0.0 | 0.0 | 23.26 | -70.07 | -12.59 |
| 23Q3 (16) | 1.95 | 9850.0 | -23.23 | 1.05 | -12.5 | 98.11 | -1.76 | -36.43 | 56.97 | -0.47 | -304.35 | -137.9 | 3.0 | 154.24 | -2.28 | 0.42 | 90.91 | 10.53 | 0.07 | -12.5 | 600.0 | 2.08 | 91.1 | 0.73 | 1.56 | -12.85 | 14.71 | 1.83 | 5.78 | -9.41 | 0.67 | 6.35 | 17.54 | 0.01 | 0.0 | 0.0 | 77.69 | 9306.18 | -20.48 |
| 23Q2 (15) | -0.02 | 98.62 | -101.21 | 1.2 | 700.0 | 116.93 | -1.29 | -1512.5 | -1512.5 | 0.23 | 115.54 | 125.84 | 1.18 | 171.52 | 121.69 | 0.22 | 37.5 | -31.25 | 0.08 | 200.0 | 33.33 | 1.09 | 36.41 | -43.08 | 1.79 | 3.47 | 24.31 | 1.73 | -14.36 | 23.57 | 0.63 | 1.61 | 18.87 | 0.01 | 0.0 | 0.0 | -0.84 | 98.46 | -100.99 |
| 23Q1 (14) | -1.45 | -350.0 | -190.06 | -0.2 | 84.25 | -121.28 | -0.08 | 92.31 | 92.92 | -1.48 | -2566.67 | -1445.45 | -1.65 | -139.13 | -164.71 | 0.16 | -73.77 | -60.98 | -0.08 | -500.0 | -60.0 | 0.80 | -74.33 | -66.77 | 1.73 | 6.79 | 4.85 | 2.02 | 27.85 | 20.24 | 0.62 | 5.08 | 21.57 | 0.01 | 0.0 | 0.0 | -54.72 | -305.66 | -174.77 |
| 22Q4 (13) | 0.58 | -77.17 | -81.47 | -1.27 | -339.62 | -292.42 | -1.04 | 74.57 | 0.0 | 0.06 | -95.16 | -73.91 | -0.69 | -122.48 | -118.21 | 0.61 | 60.53 | 771.43 | 0.02 | 100.0 | 120.0 | 3.11 | 50.55 | 693.74 | 1.62 | 19.12 | 8.72 | 1.58 | -21.78 | -8.14 | 0.59 | 3.51 | 13.46 | 0.01 | 0.0 | 0.0 | 26.61 | -72.77 | -80.87 |
| 22Q3 (12) | 2.54 | 53.94 | 746.67 | 0.53 | 107.48 | -86.51 | -4.09 | -5012.5 | -1.74 | 1.24 | 239.33 | 1340.0 | 3.07 | 156.43 | -27.42 | 0.38 | 18.75 | 192.31 | 0.01 | -83.33 | 109.09 | 2.06 | 7.98 | 150.23 | 1.36 | -5.56 | -0.73 | 2.02 | 44.29 | 20.24 | 0.57 | 7.55 | 16.33 | 0.01 | 0.0 | 0.0 | 97.69 | 14.86 | 609.9 |
| 22Q2 (11) | 1.65 | 2.48 | -40.22 | -7.09 | -854.26 | -500.85 | -0.08 | 92.92 | 66.67 | -0.89 | -909.09 | -128.21 | -5.44 | -313.33 | -444.3 | 0.32 | -21.95 | -3.03 | 0.06 | 220.0 | 100.0 | 1.91 | -20.37 | -8.48 | 1.44 | -12.73 | -4.64 | 1.4 | -16.67 | 2.94 | 0.53 | 3.92 | 10.42 | 0.01 | 0.0 | 0.0 | 85.05 | 16.22 | -42.99 |
| 22Q1 (10) | 1.61 | -48.56 | -50.46 | 0.94 | 42.42 | 147.96 | -1.13 | -8.65 | -76.56 | 0.11 | -52.17 | -72.5 | 2.55 | -32.72 | 97.67 | 0.41 | 485.71 | -63.39 | -0.05 | 50.0 | 16.67 | 2.40 | 513.15 | -65.09 | 1.65 | 10.74 | 4.43 | 1.68 | -2.33 | 28.24 | 0.51 | -1.92 | 2.0 | 0.01 | 0.0 | 0.0 | 73.18 | -47.39 | -59.02 |
| 21Q4 (9) | 3.13 | 943.33 | -31.21 | 0.66 | -83.21 | 180.49 | -1.04 | 74.13 | -316.0 | 0.23 | 330.0 | 188.46 | 3.79 | -10.4 | 1.61 | 0.07 | -46.15 | -12.5 | -0.1 | 9.09 | -130.3 | 0.39 | -52.54 | -18.27 | 1.49 | 8.76 | 10.37 | 1.72 | 2.38 | 21.13 | 0.52 | 6.12 | 26.83 | 0.01 | 0.0 | 0.0 | 139.11 | 910.87 | -43.74 |
| 21Q3 (8) | 0.3 | -89.13 | 203.45 | 3.93 | 433.05 | 6650.0 | -4.02 | -1575.0 | 15.37 | -0.1 | 74.36 | -900.0 | 4.23 | 167.72 | 1308.57 | 0.13 | -60.61 | 225.0 | -0.11 | -466.67 | 65.62 | 0.82 | -60.51 | 247.68 | 1.37 | -9.27 | 29.25 | 1.68 | 23.53 | 15.07 | 0.49 | 2.08 | 22.5 | 0.01 | 0.0 | 0.0 | 13.76 | -90.78 | 188.74 |
| 21Q2 (7) | 2.76 | -15.08 | -45.78 | -1.18 | 39.8 | 43.81 | -0.24 | 62.5 | 95.35 | -0.39 | -197.5 | -124.37 | 1.58 | 22.48 | -47.16 | 0.33 | -70.54 | 266.67 | 0.03 | 150.0 | 0 | 2.09 | -69.62 | 268.06 | 1.51 | -4.43 | 13.53 | 1.36 | 3.82 | -6.85 | 0.48 | -4.0 | 20.0 | 0.01 | 0.0 | 0.0 | 149.19 | -16.45 | -45.19 |
| 21Q1 (6) | 3.25 | -28.57 | 592.42 | -1.96 | -139.02 | -68.97 | -0.64 | -156.0 | -115.5 | 0.4 | 253.85 | 120.3 | 1.29 | -65.42 | 170.88 | 1.12 | 1300.0 | 1020.0 | -0.06 | -118.18 | 0 | 6.88 | 1335.24 | 1092.19 | 1.58 | 17.04 | 1.94 | 1.31 | -7.75 | -5.07 | 0.5 | 21.95 | 19.05 | 0.01 | 0.0 | 0.0 | 178.57 | -27.79 | 589.72 |
| 20Q4 (5) | 4.55 | 1668.97 | -46.41 | -0.82 | -1266.67 | 46.05 | -0.25 | 94.74 | 94.89 | -0.26 | -2500.0 | -388.89 | 3.73 | 1165.71 | -46.48 | 0.08 | 100.0 | -72.41 | 0.33 | 203.12 | 1750.0 | 0.48 | 101.92 | -71.85 | 1.35 | 27.36 | 35.0 | 1.42 | -2.74 | 23.48 | 0.41 | 2.5 | 0.0 | 0.01 | 0.0 | 0.0 | 247.28 | 1694.55 | -54.27 |
| 20Q3 (4) | -0.29 | -105.7 | 0.0 | -0.06 | 97.14 | 0.0 | -4.75 | 7.95 | 0.0 | -0.01 | -100.63 | 0.0 | -0.35 | -111.71 | 0.0 | 0.04 | -55.56 | 0.0 | -0.32 | 0 | 0.0 | 0.24 | -58.19 | 0.0 | 1.06 | -20.3 | 0.0 | 1.46 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -15.51 | -105.7 | 0.0 |
| 20Q2 (3) | 5.09 | 871.21 | 0.0 | -2.1 | -81.03 | 0.0 | -5.16 | -224.94 | 0.0 | 1.6 | 181.22 | 0.0 | 2.99 | 264.29 | 0.0 | 0.09 | -10.0 | 0.0 | 0 | 0 | 0.0 | 0.57 | -1.6 | 0.0 | 1.33 | -14.19 | 0.0 | 1.46 | 5.8 | 0.0 | 0.4 | -4.76 | 0.0 | 0.01 | 0.0 | 0.0 | 272.19 | 846.47 | 0.0 |
| 20Q1 (2) | -0.66 | -107.77 | 0.0 | -1.16 | 23.68 | 0.0 | 4.13 | 184.46 | 0.0 | -1.97 | -2288.89 | 0.0 | -1.82 | -126.11 | 0.0 | 0.1 | -65.52 | 0.0 | 0 | 100.0 | 0.0 | 0.58 | -66.11 | 0.0 | 1.55 | 55.0 | 0.0 | 1.38 | 20.0 | 0.0 | 0.42 | 2.44 | 0.0 | 0.01 | 0.0 | 0.0 | -36.46 | -106.74 | 0.0 |
| 19Q4 (1) | 8.49 | 0.0 | 0.0 | -1.52 | 0.0 | 0.0 | -4.89 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 6.97 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 1.70 | 0.0 | 0.0 | 1.0 | 0.0 | 0.0 | 1.15 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 540.76 | 0.0 | 0.0 |
