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) | 3.02 | -30.41 | -1.08 | 0 | -2.16 | 0 | -0.04 | 0 | 1.94 | -34.68 | 1.05 | -21.64 | -0.05 | 0 | 2.76 | -10.62 | 0.04 | -98.45 | -0.07 | 0 | 3.02 | 9.42 | 0.05 | -28.57 | 100.67 | 5.07 |
| 2022 (9) | 4.34 | -24.52 | -1.37 | 0 | -3.96 | 0 | 0.02 | -60.0 | 2.97 | 30.84 | 1.34 | -61.05 | -0.06 | 0 | 3.08 | -64.61 | 2.58 | 92.54 | 1.7 | 53.15 | 2.76 | 15.97 | 0.07 | 0.0 | 95.81 | -40.68 |
| 2021 (8) | 5.75 | 25.27 | -3.48 | 0 | -1.51 | 0 | 0.05 | -16.67 | 2.27 | -39.79 | 3.44 | 341.03 | -0.03 | 0 | 8.71 | 310.98 | 1.34 | -9.46 | 1.11 | -17.78 | 2.38 | 6.73 | 0.07 | 16.67 | 161.52 | 28.09 |
| 2020 (7) | 4.59 | 459.76 | -0.82 | 0 | -2.95 | 0 | 0.06 | 0.0 | 3.77 | 528.33 | 0.78 | 90.24 | -0.04 | 0 | 2.12 | 59.99 | 1.48 | 0 | 1.35 | 419.23 | 2.23 | 6.19 | 0.06 | -14.29 | 126.10 | 273.68 |
| 2019 (6) | 0.82 | 241.67 | -0.22 | 0 | -0.13 | 0 | 0.06 | 0 | 0.6 | 0 | 0.41 | -10.87 | -0.02 | 0 | 1.33 | -10.78 | 0 | 0 | 0.26 | 52.94 | 2.1 | 238.71 | 0.07 | -12.5 | 33.74 | 22.33 |
| 2018 (5) | 0.24 | 0 | -0.48 | 0 | -1.04 | 0 | -0.07 | 0 | -0.24 | 0 | 0.46 | 17.95 | 0.02 | -50.0 | 1.49 | 20.08 | -0.08 | 0 | 0.17 | -39.29 | 0.62 | -3.12 | 0.08 | 0.0 | 27.59 | 0 |
| 2017 (4) | -0.98 | 0 | -0.31 | 0 | 1.65 | 0 | 0.09 | 0 | -1.29 | 0 | 0.39 | -66.95 | 0.04 | 0 | 1.24 | -67.21 | 0.15 | 0 | 0.28 | 40.0 | 0.64 | 16.36 | 0.08 | -11.11 | -98.00 | 0 |
| 2016 (3) | -0.29 | 0 | 1.97 | 0 | -3.17 | 0 | -0.09 | 0 | 1.68 | 0 | 1.18 | 3.51 | -0.01 | 0 | 3.77 | 12.71 | -1.22 | 0 | 0.2 | 0 | 0.55 | -14.06 | 0.09 | -18.18 | -34.52 | 0 |
| 2015 (2) | 1.0 | 0 | -1.04 | 0 | 2.03 | -25.37 | 0.01 | -83.33 | -0.04 | 0 | 1.14 | 20.0 | 0.07 | 0 | 3.35 | 17.46 | -1.27 | 0 | -0.28 | 0 | 0.64 | 3.23 | 0.11 | 10.0 | 212.77 | 0 |
| 2014 (1) | -1.32 | 0 | -1.09 | 0 | 2.72 | 385.71 | 0.06 | 500.0 | -2.41 | 0 | 0.95 | 31.94 | -0.14 | 0 | 2.85 | 12.95 | -0.98 | 0 | -0.03 | 0 | 0.62 | 8.77 | 0.1 | 25.0 | -191.30 | 0 |
| 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) | 0.8 | 1233.33 | -40.3 | -0.13 | 23.53 | 53.57 | -1.14 | 47.95 | -42.5 | 0.03 | 250.0 | 250.0 | 0.67 | 709.09 | -36.79 | 0.12 | -36.84 | -55.56 | 0 | 0 | 100.0 | 1.23 | -37.94 | -57.38 | -0.28 | -64.71 | -133.33 | -0.12 | -71.43 | -400.0 | 0.84 | 5.0 | 7.69 | 0.01 | 0.0 | 0.0 | 109.59 | 1251.6 | -32.12 |
| 24Q2 (19) | 0.06 | -90.48 | -95.56 | -0.17 | 34.62 | 29.17 | -2.19 | -176.84 | -67.18 | -0.02 | 50.0 | -300.0 | -0.11 | -129.73 | -109.91 | 0.19 | -17.39 | -24.0 | 0 | 100.0 | 0 | 1.99 | -17.91 | -21.86 | -0.17 | -525.0 | -666.67 | -0.07 | -275.0 | -250.0 | 0.8 | 1.27 | 6.67 | 0.01 | 0.0 | 0.0 | 8.11 | -89.19 | -95.56 |
| 24Q1 (18) | 0.63 | 1.61 | 317.24 | -0.26 | -8.33 | 16.13 | 2.85 | 1600.0 | 1935.71 | -0.04 | 0 | -33.33 | 0.37 | -2.63 | 161.67 | 0.23 | 0.0 | -20.69 | -0.03 | -200.0 | 0.0 | 2.42 | 0.95 | -22.36 | 0.04 | 150.0 | -81.82 | 0.04 | 122.22 | -55.56 | 0.79 | 3.95 | 9.72 | 0.01 | 0.0 | -50.0 | 75.00 | -28.63 | 314.66 |
| 23Q4 (17) | 0.62 | -53.73 | -64.16 | -0.24 | 14.29 | 22.58 | -0.19 | 76.25 | 86.03 | 0 | 100.0 | -100.0 | 0.38 | -64.15 | -73.24 | 0.23 | -14.81 | -20.69 | -0.01 | 50.0 | 50.0 | 2.40 | -17.12 | -12.35 | -0.08 | 33.33 | -121.05 | -0.18 | -550.0 | -175.0 | 0.76 | -2.56 | 7.04 | 0.01 | 0.0 | -50.0 | 105.08 | -34.91 | -41.08 |
| 23Q3 (16) | 1.34 | -0.74 | 74.03 | -0.28 | -16.67 | 15.15 | -0.8 | 38.93 | 50.31 | -0.02 | -300.0 | -150.0 | 1.06 | -4.5 | 140.91 | 0.27 | 8.0 | -15.62 | -0.02 | 0 | 0.0 | 2.89 | 13.78 | -2.53 | -0.12 | -500.0 | -123.53 | 0.04 | 300.0 | -91.49 | 0.78 | 4.0 | 11.43 | 0.01 | 0.0 | -50.0 | 161.45 | -11.5 | 149.51 |
| 23Q2 (15) | 1.35 | 565.52 | -29.32 | -0.24 | 22.58 | 25.0 | -1.31 | -1035.71 | -21.3 | 0.01 | 133.33 | 116.67 | 1.11 | 285.0 | -30.19 | 0.25 | -13.79 | -24.24 | 0 | 100.0 | 100.0 | 2.54 | -18.44 | -0.38 | 0.03 | -86.36 | -97.89 | -0.02 | -122.22 | -102.47 | 0.75 | 4.17 | 10.29 | 0.01 | -50.0 | -50.0 | 182.43 | 622.13 | 44.23 |
| 23Q1 (14) | -0.29 | -116.76 | -314.29 | -0.31 | 0.0 | 24.39 | 0.14 | 110.29 | 75.0 | -0.03 | -200.0 | -400.0 | -0.6 | -142.25 | -25.0 | 0.29 | 0.0 | -27.5 | -0.03 | -50.0 | -200.0 | 3.11 | 13.96 | -29.06 | 0.22 | -42.11 | -18.52 | 0.09 | -62.5 | -50.0 | 0.72 | 1.41 | 9.09 | 0.02 | 0.0 | 0.0 | -34.94 | -119.59 | -329.26 |
| 22Q4 (13) | 1.73 | 124.68 | -11.28 | -0.31 | 6.06 | 44.64 | -1.36 | 15.53 | -183.33 | 0.03 | -25.0 | -40.0 | 1.42 | 222.73 | 2.16 | 0.29 | -9.38 | -40.82 | -0.02 | 0.0 | 66.67 | 2.73 | -7.84 | -42.16 | 0.38 | -25.49 | 3900.0 | 0.24 | -48.94 | 380.0 | 0.71 | 1.43 | 14.52 | 0.02 | 0.0 | 0.0 | 178.35 | 175.63 | -36.89 |
| 22Q3 (12) | 0.77 | -59.69 | -2.53 | -0.33 | -3.12 | -312.5 | -1.61 | -49.07 | 12.02 | 0.04 | 166.67 | 300.0 | 0.44 | -72.33 | -38.03 | 0.32 | -3.03 | 255.56 | -0.02 | -100.0 | -300.0 | 2.97 | 16.29 | 206.79 | 0.51 | -64.08 | 183.33 | 0.47 | -41.98 | 213.33 | 0.7 | 2.94 | 18.64 | 0.02 | 0.0 | 0.0 | 64.71 | -48.85 | -37.75 |
| 22Q2 (11) | 1.91 | 2828.57 | 35.46 | -0.32 | 21.95 | -100.0 | -1.08 | -1450.0 | -80.0 | -0.06 | -700.0 | -500.0 | 1.59 | 431.25 | 27.2 | 0.33 | -17.5 | 94.12 | -0.01 | 0.0 | 0 | 2.55 | -41.92 | 54.36 | 1.42 | 425.93 | 73.17 | 0.81 | 350.0 | 24.62 | 0.68 | 3.03 | 15.25 | 0.02 | 0.0 | 0.0 | 126.49 | 1654.02 | 13.03 |
| 22Q1 (10) | -0.07 | -103.59 | -104.38 | -0.41 | 26.79 | 84.64 | 0.08 | 116.67 | -94.29 | 0.01 | -80.0 | 0 | -0.48 | -134.53 | 55.14 | 0.4 | -18.37 | -85.13 | -0.01 | 83.33 | -150.0 | 4.39 | -7.08 | -84.49 | 0.27 | 2800.0 | -20.59 | 0.18 | 260.0 | -33.33 | 0.66 | 6.45 | 13.79 | 0.02 | 0.0 | 0.0 | -8.14 | -102.88 | -104.43 |
| 21Q4 (9) | 1.95 | 146.84 | 137.8 | -0.56 | -600.0 | -166.67 | -0.48 | 73.77 | -254.84 | 0.05 | 400.0 | -58.33 | 1.39 | 95.77 | 127.87 | 0.49 | 444.44 | 157.89 | -0.06 | -700.0 | -100.0 | 4.73 | 388.79 | 152.17 | -0.01 | -105.56 | -102.78 | 0.05 | -66.67 | -85.29 | 0.62 | 5.08 | 8.77 | 0.02 | 0.0 | 0.0 | 282.61 | 171.88 | 220.52 |
| 21Q3 (8) | 0.79 | -43.97 | 125.65 | -0.08 | 50.0 | 68.0 | -1.83 | -205.0 | -57.76 | 0.01 | 200.0 | 200.0 | 0.71 | -43.2 | 121.32 | 0.09 | -47.06 | -59.09 | 0.01 | 0 | 0 | 0.97 | -41.49 | -56.41 | 0.18 | -78.05 | -72.73 | 0.15 | -76.92 | -73.68 | 0.59 | 0.0 | 5.36 | 0.02 | 0.0 | 0.0 | 103.95 | -7.11 | 138.81 |
| 21Q2 (7) | 1.41 | -11.88 | -77.22 | -0.16 | 94.01 | -14.29 | -0.6 | -142.86 | 63.41 | -0.01 | 0 | 0.0 | 1.25 | 216.82 | -79.34 | 0.17 | -93.68 | 21.43 | 0 | -100.0 | 100.0 | 1.65 | -94.17 | 1.25 | 0.82 | 141.18 | 156.25 | 0.65 | 140.74 | 160.0 | 0.59 | 1.72 | 7.27 | 0.02 | 0.0 | 100.0 | 111.90 | -39.15 | -85.36 |
| 21Q1 (6) | 1.6 | 95.12 | 142.42 | -2.67 | -1171.43 | -1060.87 | 1.4 | 351.61 | 404.35 | 0 | -100.0 | 100.0 | -1.07 | -275.41 | -348.84 | 2.69 | 1315.79 | 1069.57 | 0.02 | 166.67 | 0 | 28.32 | 1411.17 | 903.36 | 0.34 | -5.56 | 161.54 | 0.27 | -20.59 | 42.11 | 0.58 | 1.75 | 5.45 | 0.02 | 0.0 | 100.0 | 183.91 | 108.58 | 108.99 |
| 20Q4 (5) | 0.82 | 126.62 | -9.89 | -0.21 | 16.0 | -400.0 | 0.31 | 126.72 | 214.81 | 0.12 | 1300.0 | 33.33 | 0.61 | 118.32 | -37.76 | 0.19 | -13.64 | 90.0 | -0.03 | 0 | -200.0 | 1.87 | -15.51 | 47.84 | 0.36 | -45.45 | 357.14 | 0.34 | -40.35 | 183.33 | 0.57 | 1.79 | 9.62 | 0.02 | 0.0 | 0.0 | 88.17 | 132.92 | -36.05 |
| 20Q3 (4) | -3.08 | -149.76 | 0.0 | -0.25 | -78.57 | 0.0 | -1.16 | 29.27 | 0.0 | -0.01 | 0.0 | 0.0 | -3.33 | -155.04 | 0.0 | 0.22 | 57.14 | 0.0 | 0 | 100.0 | 0.0 | 2.22 | 35.92 | 0.0 | 0.66 | 106.25 | 0.0 | 0.57 | 128.0 | 0.0 | 0.56 | 1.82 | 0.0 | 0.02 | 100.0 | 0.0 | -267.83 | -135.05 | 0.0 |
| 20Q2 (3) | 6.19 | 837.88 | 0.0 | -0.14 | 39.13 | 0.0 | -1.64 | -256.52 | 0.0 | -0.01 | 66.67 | 0.0 | 6.05 | 1306.98 | 0.0 | 0.14 | -39.13 | 0.0 | -0.01 | 0 | 0.0 | 1.63 | -42.18 | 0.0 | 0.32 | 146.15 | 0.0 | 0.25 | 31.58 | 0.0 | 0.55 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 764.20 | 768.41 | 0.0 |
| 20Q1 (2) | 0.66 | -27.47 | 0.0 | -0.23 | -428.57 | 0.0 | -0.46 | -70.37 | 0.0 | -0.03 | -133.33 | 0.0 | 0.43 | -56.12 | 0.0 | 0.23 | 130.0 | 0.0 | 0 | 100.0 | 0.0 | 2.82 | 122.66 | 0.0 | 0.13 | 192.86 | 0.0 | 0.19 | 58.33 | 0.0 | 0.55 | 5.77 | 0.0 | 0.01 | -50.0 | 0.0 | 88.00 | -36.18 | 0.0 |
| 19Q4 (1) | 0.91 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | -0.27 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 1.27 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 137.88 | 0.0 | 0.0 |
