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) | 7.95 | -25.7 | -2.53 | 0 | -6.03 | 0 | -0.06 | 0 | 5.42 | -36.16 | 2.22 | -23.45 | 0 | 0 | 2.98 | -25.73 | 1.06 | -53.51 | 0.47 | -72.51 | 7.4 | 11.11 | 0.05 | -37.5 | 100.38 | -20.73 |
| 2022 (9) | 10.7 | 7.0 | -2.21 | 0 | -6.11 | 0 | -0.19 | 0 | 8.49 | 41.03 | 2.9 | -28.75 | 0 | 0 | 4.01 | -35.49 | 2.28 | 101.77 | 1.71 | 151.47 | 6.66 | 14.04 | 0.08 | 14.29 | 126.63 | -16.55 |
| 2021 (8) | 10.0 | 80.83 | -3.98 | 0 | -1.88 | 0 | 0 | 0 | 6.02 | 920.34 | 4.07 | -9.76 | 0 | 0 | 6.22 | -18.21 | 1.13 | -25.17 | 0.68 | -38.18 | 5.84 | 16.57 | 0.07 | -22.22 | 151.75 | 70.13 |
| 2020 (7) | 5.53 | 217.82 | -4.94 | 0 | -0.84 | 0 | 0.07 | -22.22 | 0.59 | 0 | 4.51 | -7.2 | 0 | 0 | 7.61 | -16.94 | 1.51 | -13.22 | 1.1 | -21.99 | 5.01 | 30.81 | 0.09 | 12.5 | 89.19 | 172.71 |
| 2019 (6) | 1.74 | -47.27 | -5.13 | 0 | 0.84 | 0 | 0.09 | 12.5 | -3.39 | 0 | 4.86 | 584.51 | 0 | 0 | 9.16 | 497.8 | 1.74 | 14.47 | 1.41 | 24.78 | 3.83 | 403.95 | 0.08 | -38.46 | 32.71 | -79.98 |
| 2018 (5) | 3.3 | 73.68 | -1.4 | 0 | -0.87 | 0 | 0.08 | 300.0 | 1.9 | 0 | 0.71 | -86.24 | 0 | 0 | 1.53 | -87.16 | 1.52 | 33.33 | 1.13 | 24.18 | 0.76 | 13.43 | 0.13 | 18.18 | 163.37 | 45.31 |
| 2017 (4) | 1.9 | -43.45 | -5.68 | 0 | 4.38 | 231.82 | 0.02 | 0 | -3.78 | 0 | 5.16 | 16.22 | 0 | 0 | 11.93 | 10.46 | 1.14 | 6.54 | 0.91 | -10.78 | 0.67 | 4.69 | 0.11 | 22.22 | 112.43 | -41.44 |
| 2016 (3) | 3.36 | 133.33 | -4.81 | 0 | 1.32 | 0 | -0.02 | 0 | -1.45 | 0 | 4.44 | 844.68 | 0 | 0 | 10.80 | 791.82 | 1.07 | -22.46 | 1.02 | -16.39 | 0.64 | 16.36 | 0.09 | 125.0 | 192.00 | 141.33 |
| 2015 (2) | 1.44 | 71.43 | -0.66 | 0 | -0.7 | 0 | 0.02 | 0 | 0.78 | 129.41 | 0.47 | -11.32 | 0 | 0 | 1.21 | -17.56 | 1.38 | 31.43 | 1.22 | 24.49 | 0.55 | -9.84 | 0.04 | 100.0 | 79.56 | 52.49 |
| 2014 (1) | 0.84 | 23.53 | -0.5 | 0 | 1.55 | 0 | -0.02 | 0 | 0.34 | 0 | 0.53 | -40.45 | 0 | 0 | 1.47 | -44.43 | 1.05 | -11.02 | 0.98 | -6.67 | 0.61 | 0.0 | 0.02 | 100.0 | 52.17 | 28.13 |
| 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) | -2.58 | -165.98 | -150.49 | -0.34 | 8.11 | -88.89 | -1.39 | 53.04 | 11.46 | -0.03 | -200.0 | 57.14 | -2.92 | -182.49 | -159.23 | 0.51 | 54.55 | 264.29 | 0 | 0 | 0 | 2.67 | 56.97 | 252.46 | 0.36 | 3500.0 | 63.64 | 0.2 | 350.0 | 42.86 | 1.94 | 0.0 | 7.78 | 0.01 | 0.0 | 0.0 | -120.00 | -157.39 | -145.79 |
| 24Q2 (19) | 3.91 | 1121.88 | 16.72 | -0.37 | 69.42 | 17.78 | -2.96 | -252.38 | -94.74 | -0.01 | 83.33 | 0.0 | 3.54 | 497.75 | 22.07 | 0.33 | 10.0 | -8.33 | 0 | 0 | 0 | 1.70 | 4.16 | -13.15 | 0.01 | -87.5 | -91.67 | -0.08 | -300.0 | -500.0 | 1.94 | 3.19 | 3.19 | 0.01 | 0.0 | -50.0 | 209.09 | 1121.88 | 19.84 |
| 24Q1 (18) | 0.32 | -88.65 | 109.64 | -1.21 | -45.78 | -13.08 | -0.84 | 67.19 | -121.05 | -0.06 | -220.0 | -100.0 | -0.89 | -144.72 | 79.73 | 0.3 | -53.85 | -71.96 | 0 | 0 | 0 | 1.63 | -49.55 | -73.24 | 0.08 | -79.49 | -75.0 | -0.02 | -115.38 | -111.11 | 1.88 | 1.62 | 1.08 | 0.01 | 0.0 | -50.0 | 17.11 | -87.92 | 110.62 |
| 23Q4 (17) | 2.82 | -44.81 | -61.68 | -0.83 | -361.11 | -56.6 | -2.56 | -63.06 | -72.97 | 0.05 | 171.43 | 200.0 | 1.99 | -59.63 | -70.86 | 0.65 | 364.29 | -27.78 | 0 | 0 | 0 | 3.24 | 327.29 | -32.92 | 0.39 | 77.27 | 30.0 | 0.13 | -7.14 | -27.78 | 1.85 | 2.78 | 5.71 | 0.01 | 0.0 | -50.0 | 141.71 | -45.92 | -62.45 |
| 23Q3 (16) | 5.11 | 52.54 | 7200.0 | -0.18 | 60.0 | 33.33 | -1.57 | -3.29 | -74.44 | -0.07 | -600.0 | -40.0 | 4.93 | 70.0 | 2565.0 | 0.14 | -61.11 | -74.07 | 0 | 0 | 0 | 0.76 | -61.32 | -76.05 | 0.22 | 83.33 | -50.0 | 0.14 | 600.0 | -65.0 | 1.8 | -4.26 | 13.92 | 0.01 | -50.0 | -50.0 | 262.05 | 50.19 | 7387.18 |
| 23Q2 (15) | 3.35 | 200.9 | -34.06 | -0.45 | 57.94 | 0.0 | -1.52 | -300.0 | 56.2 | -0.01 | 66.67 | 0 | 2.9 | 166.06 | -37.37 | 0.36 | -66.36 | -33.33 | 0 | 0 | 0 | 1.96 | -67.91 | -25.72 | 0.12 | -62.5 | -89.47 | 0.02 | -88.89 | -97.59 | 1.88 | 1.08 | 14.63 | 0.02 | 0.0 | 0.0 | 174.48 | 208.26 | -14.48 |
| 23Q1 (14) | -3.32 | -145.11 | -82.42 | -1.07 | -101.89 | -10.31 | -0.38 | 74.32 | -40.74 | -0.03 | 40.0 | 62.5 | -4.39 | -164.28 | -57.35 | 1.07 | 18.89 | 16.3 | 0 | 0 | 0 | 6.10 | 26.48 | 6.42 | 0.32 | 6.67 | -20.0 | 0.18 | 0.0 | -40.0 | 1.86 | 6.29 | 10.06 | 0.02 | 0.0 | 0.0 | -161.17 | -142.7 | -77.99 |
| 22Q4 (13) | 7.36 | 10414.29 | 7.29 | -0.53 | -96.3 | -165.0 | -1.48 | -64.44 | 44.78 | -0.05 | 0.0 | -350.0 | 6.83 | 3515.0 | 2.55 | 0.9 | 66.67 | 119.51 | 0 | 0 | 0 | 4.83 | 52.55 | 106.68 | 0.3 | -31.82 | -43.4 | 0.18 | -55.0 | -21.74 | 1.75 | 10.76 | 10.06 | 0.02 | 0.0 | 0.0 | 377.44 | 10683.88 | 1.24 |
| 22Q3 (12) | 0.07 | -98.62 | -56.25 | -0.27 | 40.0 | 90.04 | -0.9 | 74.06 | -176.92 | -0.05 | 0 | -266.67 | -0.2 | -104.32 | 92.16 | 0.54 | 0.0 | -78.57 | 0 | 0 | 0 | 3.16 | 19.98 | -79.91 | 0.44 | -61.4 | 1566.67 | 0.4 | -51.81 | 500.0 | 1.58 | -3.66 | 2.6 | 0.02 | 0.0 | 0.0 | 3.50 | -98.28 | -68.06 |
| 22Q2 (11) | 5.08 | 379.12 | 84.06 | -0.45 | 53.61 | -7.14 | -3.47 | -1185.19 | -126.8 | 0 | 100.0 | 100.0 | 4.63 | 265.95 | 97.86 | 0.54 | -41.3 | 20.0 | 0 | 0 | 0 | 2.64 | -54.03 | -1.15 | 1.14 | 185.0 | 267.74 | 0.83 | 176.67 | 186.21 | 1.64 | -2.96 | 15.49 | 0.02 | 0.0 | 0.0 | 204.02 | 325.31 | 27.88 |
| 22Q1 (10) | -1.82 | -126.53 | -966.67 | -0.97 | -385.0 | -49.23 | -0.27 | 89.93 | -123.28 | -0.08 | -500.0 | 0 | -2.79 | -141.89 | -534.09 | 0.92 | 124.39 | 35.29 | 0 | 0 | 0 | 5.74 | 145.65 | 26.27 | 0.4 | -24.53 | 25.0 | 0.3 | 30.43 | 11.11 | 1.69 | 6.29 | 31.01 | 0.02 | 0.0 | 0.0 | -90.55 | -124.29 | -781.26 |
| 21Q4 (9) | 6.86 | 4187.5 | 169.02 | -0.2 | 92.62 | 75.31 | -2.68 | -329.06 | -160.19 | 0.02 | -33.33 | 0.0 | 6.66 | 361.18 | 282.76 | 0.41 | -83.73 | -54.95 | 0 | 0 | 0 | 2.33 | -85.18 | -58.54 | 0.53 | 1866.67 | -7.02 | 0.23 | 330.0 | -30.3 | 1.59 | 3.25 | 14.39 | 0.02 | 0.0 | 0.0 | 372.83 | 3302.04 | 154.4 |
| 21Q3 (8) | 0.16 | -94.2 | -84.31 | -2.71 | -545.24 | -165.69 | 1.17 | 176.47 | 150.65 | 0.03 | 160.0 | 0 | -2.55 | -208.97 | 0 | 2.52 | 460.0 | 176.92 | 0 | 0 | 0 | 15.75 | 490.45 | 159.44 | -0.03 | -109.68 | -117.65 | -0.1 | -134.48 | -225.0 | 1.54 | 8.45 | 19.38 | 0.02 | 0.0 | 0.0 | 10.96 | -93.13 | -85.07 |
| 21Q2 (7) | 2.76 | 1214.29 | 441.18 | -0.42 | 35.38 | 78.79 | -1.53 | -231.9 | -160.47 | -0.05 | 0 | -155.56 | 2.34 | 631.82 | 259.18 | 0.45 | -33.82 | -72.05 | 0 | 0 | 0 | 2.67 | -41.28 | -77.15 | 0.31 | -3.12 | 72.22 | 0.29 | 7.41 | 70.59 | 1.42 | 10.08 | 20.34 | 0.02 | 0.0 | 0.0 | 159.54 | 1100.33 | 328.56 |
| 21Q1 (6) | 0.21 | -91.76 | -85.52 | -0.65 | 19.75 | 42.98 | 1.16 | 212.62 | 5900.0 | 0 | -100.0 | 100.0 | -0.44 | -125.29 | -241.94 | 0.68 | -25.27 | -37.04 | 0 | 0 | 0 | 4.54 | -19.33 | -39.73 | 0.32 | -43.86 | -46.67 | 0.27 | -18.18 | -48.08 | 1.29 | -7.19 | 12.17 | 0.02 | 0.0 | 0.0 | 13.29 | -90.93 | -84.51 |
| 20Q4 (5) | 2.55 | 150.0 | 43.26 | -0.81 | 20.59 | 44.14 | -1.03 | 55.41 | -2675.0 | 0.02 | 0 | -87.5 | 1.74 | 0 | 427.27 | 0.91 | 0.0 | -30.53 | 0 | 0 | 0 | 5.63 | -7.24 | -37.41 | 0.57 | 235.29 | 16.33 | 0.33 | 312.5 | -15.38 | 1.39 | 7.75 | 34.95 | 0.02 | 0.0 | 0.0 | 146.55 | 99.71 | 18.56 |
| 20Q3 (4) | 1.02 | 100.0 | 0.0 | -1.02 | 48.48 | 0.0 | -2.31 | -191.3 | 0.0 | 0 | -100.0 | 0.0 | 0 | 100.0 | 0.0 | 0.91 | -43.48 | 0.0 | 0 | 0 | 0.0 | 6.07 | -48.0 | 0.0 | 0.17 | -5.56 | 0.0 | 0.08 | -52.94 | 0.0 | 1.29 | 9.32 | 0.0 | 0.02 | 0.0 | 0.0 | 73.38 | 97.12 | 0.0 |
| 20Q2 (3) | 0.51 | -64.83 | 0.0 | -1.98 | -73.68 | 0.0 | 2.53 | 12750.0 | 0.0 | 0.09 | 325.0 | 0.0 | -1.47 | -574.19 | 0.0 | 1.61 | 49.07 | 0.0 | 0 | 0 | 0.0 | 11.68 | 54.91 | 0.0 | 0.18 | -70.0 | 0.0 | 0.17 | -67.31 | 0.0 | 1.18 | 2.61 | 0.0 | 0.02 | 0.0 | 0.0 | 37.23 | -56.61 | 0.0 |
| 20Q1 (2) | 1.45 | -18.54 | 0.0 | -1.14 | 21.38 | 0.0 | -0.02 | -150.0 | 0.0 | -0.04 | -125.0 | 0.0 | 0.31 | -6.06 | 0.0 | 1.08 | -17.56 | 0.0 | 0 | 0 | 0.0 | 7.54 | -16.23 | 0.0 | 0.6 | 22.45 | 0.0 | 0.52 | 33.33 | 0.0 | 1.15 | 11.65 | 0.0 | 0.02 | 0.0 | 0.0 | 85.80 | -30.59 | 0.0 |
| 19Q4 (1) | 1.78 | 0.0 | 0.0 | -1.45 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 1.31 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 9.00 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 1.03 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 123.61 | 0.0 | 0.0 |
