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) | 0.66 | -80.36 | -0.9 | 0 | -0.26 | 0 | 0.66 | 230.0 | -0.24 | 0 | 0.5 | -73.68 | -0.07 | 0 | 2.64 | -71.26 | -1.78 | 0 | -1.6 | 0 | 1.91 | 8.52 | 0.12 | -29.41 | 153.49 | -7.72 |
| 2022 (9) | 3.36 | 0 | -1.25 | 0 | -2.87 | 0 | 0.2 | 0 | 2.11 | 0 | 1.9 | -17.39 | -0.32 | 0 | 9.17 | -11.41 | -0.6 | 0 | 0.09 | -78.57 | 1.76 | 18.92 | 0.17 | 13.33 | 166.34 | 0 |
| 2021 (8) | -0.1 | 0 | -0.77 | 0 | 1.61 | -36.11 | -0.13 | 0 | -0.87 | 0 | 2.3 | -30.09 | -0.23 | 0 | 10.35 | -37.04 | 0.17 | 0 | 0.42 | 0 | 1.48 | 19.35 | 0.15 | 50.0 | -4.88 | 0 |
| 2020 (7) | -0.74 | 0 | -7.0 | 0 | 2.52 | -22.22 | -0.13 | 0 | -7.74 | 0 | 3.29 | -16.07 | -0.19 | 0 | 16.44 | -15.06 | -0.04 | 0 | -0.14 | 0 | 1.24 | 18.1 | 0.1 | 11.11 | -61.67 | 0 |
| 2019 (6) | 0.79 | -42.75 | 2.81 | 0 | 3.24 | 500.0 | 0.15 | 0 | 3.6 | 0 | 3.92 | 101.03 | -0.86 | 0 | 19.36 | 99.93 | -0.04 | 0 | 3.92 | 170.34 | 1.05 | 0.96 | 0.09 | -43.75 | 15.61 | -70.02 |
| 2018 (5) | 1.38 | 35.29 | -3.17 | 0 | 0.54 | 0 | -0.15 | 0 | -1.79 | 0 | 1.95 | 137.8 | -1.34 | 0 | 9.68 | 103.56 | 1.64 | 192.86 | 1.45 | 625.0 | 1.04 | -11.11 | 0.16 | 23.08 | 52.08 | -23.42 |
| 2017 (4) | 1.02 | -56.6 | -0.58 | 0 | -0.81 | 0 | 0.12 | 33.33 | 0.44 | -58.1 | 0.82 | -34.4 | -0.06 | 0 | 4.76 | -32.92 | 0.56 | -48.15 | 0.2 | -76.47 | 1.17 | -7.14 | 0.13 | -7.14 | 68.00 | -34.89 |
| 2016 (3) | 2.35 | -30.47 | -1.3 | 0 | 0.46 | 0 | 0.09 | -80.0 | 1.05 | -58.82 | 1.25 | 11.61 | -0.09 | 0 | 7.09 | 21.61 | 1.08 | -10.74 | 0.85 | -32.54 | 1.26 | 1.61 | 0.14 | -22.22 | 104.44 | -17.19 |
| 2015 (2) | 3.38 | 73.33 | -0.83 | 0 | -1.09 | 0 | 0.45 | 60.71 | 2.55 | 25400.0 | 1.12 | -53.33 | 0.09 | 80.0 | 5.83 | -47.7 | 1.21 | -2.42 | 1.26 | -3.08 | 1.24 | 6.9 | 0.18 | 12.5 | 126.12 | 69.45 |
| 2014 (1) | 1.95 | 119.1 | -1.94 | 0 | -1.15 | 0 | 0.28 | 0 | 0.01 | 0 | 2.4 | -40.89 | 0.05 | 0 | 11.15 | -41.77 | 1.24 | 11.71 | 1.3 | 2.36 | 1.16 | 12.62 | 0.16 | 128.57 | 74.43 | 98.19 |
| 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) | 0.58 | -17.14 | 627.27 | -0.14 | 22.22 | 46.15 | -0.37 | -1750.0 | -8.82 | 0.15 | 400.0 | 236.36 | 0.44 | -15.38 | 218.92 | 0.37 | 428.57 | 362.5 | -0.03 | 25.0 | 86.36 | 6.60 | 381.46 | 278.41 | -0.14 | -55.56 | 76.67 | -0.13 | -30.0 | 69.77 | 0.45 | -2.17 | -2.17 | 0.03 | 0.0 | 0.0 | 165.71 | -7.67 | 190.39 |
| 24Q2 (19) | 0.7 | 1100.0 | -35.19 | -0.18 | 21.74 | -1000.0 | -0.02 | 94.12 | 66.67 | -0.05 | 70.59 | -25.0 | 0.52 | 273.33 | -52.73 | 0.07 | 16.67 | -70.83 | -0.04 | 50.0 | -115.38 | 1.37 | 9.36 | -73.92 | -0.09 | 40.0 | 81.25 | -0.1 | -150.0 | 68.75 | 0.46 | 0.0 | -6.12 | 0.03 | 0.0 | 0.0 | 179.49 | 1253.85 | -66.76 |
| 24Q1 (18) | -0.07 | 63.16 | 41.67 | -0.23 | 56.6 | -76.92 | -0.34 | -6.25 | -175.56 | -0.17 | -143.59 | -141.46 | -0.3 | 58.33 | -20.0 | 0.06 | 20.0 | -53.85 | -0.08 | 11.11 | -700.0 | 1.25 | 9.48 | -47.49 | -0.15 | 78.26 | -1400.0 | -0.04 | 94.03 | 77.78 | 0.46 | -2.13 | -4.17 | 0.03 | 0.0 | 0.0 | -15.56 | 0 | 57.22 |
| 23Q4 (17) | -0.19 | -72.73 | -129.23 | -0.53 | -103.85 | 63.19 | -0.32 | 5.88 | 76.81 | 0.39 | 454.55 | 30.0 | -0.72 | -94.59 | 8.86 | 0.05 | -37.5 | -87.8 | -0.09 | 59.09 | 30.77 | 1.14 | -34.35 | -88.2 | -0.69 | -15.0 | -27.78 | -0.67 | -55.81 | -13.56 | 0.47 | 2.17 | -2.08 | 0.03 | 0.0 | -25.0 | 0.00 | 100.0 | 0 |
| 23Q3 (16) | -0.11 | -110.19 | -105.98 | -0.26 | -1400.0 | 13.33 | -0.34 | -466.67 | 59.04 | -0.11 | -175.0 | -450.0 | -0.37 | -133.64 | -124.03 | 0.08 | -66.67 | -89.19 | -0.22 | -184.62 | -181.48 | 1.74 | -66.81 | -88.58 | -0.6 | -25.0 | -93.55 | -0.43 | -34.38 | -714.29 | 0.46 | -6.12 | 0.0 | 0.03 | 0.0 | -25.0 | -183.33 | -133.95 | -156.79 |
| 23Q2 (15) | 1.08 | 1000.0 | -21.17 | 0.02 | 115.38 | 106.67 | -0.06 | -113.33 | -100.0 | -0.04 | -109.76 | -300.0 | 1.1 | 540.0 | 2.8 | 0.24 | 84.62 | -27.27 | 0.26 | 2700.0 | 189.66 | 5.25 | 120.16 | -16.13 | -0.48 | -4700.0 | -500.0 | -0.32 | -77.78 | -288.24 | 0.49 | 2.08 | 13.95 | 0.03 | 0.0 | -25.0 | 540.00 | 1585.0 | 152.26 |
| 23Q1 (14) | -0.12 | -118.46 | 76.0 | -0.13 | 90.97 | 43.48 | 0.45 | 132.61 | 171.43 | 0.41 | 36.67 | 555.56 | -0.25 | 68.35 | 65.75 | 0.13 | -68.29 | -69.05 | -0.01 | 92.31 | 94.12 | 2.39 | -75.39 | -63.82 | -0.01 | 98.15 | -103.12 | -0.18 | 69.49 | -140.0 | 0.48 | 0.0 | 20.0 | 0.03 | -25.0 | -25.0 | -36.36 | 0 | 35.27 |
| 22Q4 (13) | 0.65 | -64.67 | 828.57 | -1.44 | -380.0 | -289.19 | -1.38 | -66.27 | -218.97 | 0.3 | 1600.0 | 185.71 | -0.79 | -151.3 | -163.33 | 0.41 | -44.59 | -28.07 | -0.13 | -148.15 | -208.33 | 9.69 | -36.47 | -19.91 | -0.54 | -74.19 | -107.69 | -0.59 | -942.86 | -195.0 | 0.48 | 4.35 | 23.08 | 0.04 | 0.0 | 33.33 | 0.00 | -100.0 | -100.0 |
| 22Q3 (12) | 1.84 | 34.31 | 508.89 | -0.3 | 0.0 | -700.0 | -0.83 | -2666.67 | -6.41 | -0.02 | -200.0 | -109.52 | 1.54 | 43.93 | 485.0 | 0.74 | 124.24 | 105.56 | 0.27 | 193.1 | 181.82 | 15.26 | 143.66 | 133.1 | -0.31 | -287.5 | -342.86 | 0.07 | -58.82 | -81.08 | 0.46 | 6.98 | 24.32 | 0.04 | 0.0 | 0.0 | 322.81 | 50.8 | 659.53 |
| 22Q2 (11) | 1.37 | 374.0 | 98.55 | -0.3 | -30.43 | 62.96 | -0.03 | 95.24 | -103.3 | 0.02 | 122.22 | 140.0 | 1.07 | 246.58 | 991.67 | 0.33 | -21.43 | -71.79 | -0.29 | -70.59 | -203.57 | 6.26 | -5.03 | -68.42 | -0.08 | -125.0 | -134.78 | 0.17 | -62.22 | 750.0 | 0.43 | 7.5 | 19.44 | 0.04 | 0.0 | 33.33 | 214.06 | 481.03 | 27.2 |
| 22Q1 (10) | -0.5 | -814.29 | -19.05 | -0.23 | 37.84 | -165.71 | -0.63 | -154.31 | -290.91 | -0.09 | 74.29 | -250.0 | -0.73 | -143.33 | -942.86 | 0.42 | -26.32 | 110.0 | -0.17 | -241.67 | 45.16 | 6.59 | -45.52 | 101.43 | 0.32 | 223.08 | 18.52 | 0.45 | 325.0 | 87.5 | 0.4 | 2.56 | 14.29 | 0.04 | 33.33 | 0.0 | -56.18 | -276.57 | 15.73 |
| 21Q4 (9) | 0.07 | 115.56 | 0.0 | -0.37 | -840.0 | 77.44 | 1.16 | 248.72 | 81.25 | -0.35 | -266.67 | -294.44 | -0.3 | 25.0 | 80.89 | 0.57 | 58.33 | 14.0 | 0.12 | 136.36 | 271.43 | 12.10 | 84.89 | 44.25 | -0.26 | -271.43 | -135.14 | -0.2 | -154.05 | -155.56 | 0.39 | 5.41 | 18.18 | 0.03 | -25.0 | 50.0 | 31.82 | 155.15 | 222.73 |
| 21Q3 (8) | -0.45 | -165.22 | 57.94 | 0.05 | 106.17 | 101.62 | -0.78 | -185.71 | -202.63 | 0.21 | 520.0 | 184.0 | -0.4 | -233.33 | 90.36 | 0.36 | -69.23 | -5.26 | -0.33 | -217.86 | -94.12 | 6.55 | -66.99 | -0.27 | -0.07 | -130.43 | 65.0 | 0.37 | 1750.0 | 294.74 | 0.37 | 2.78 | 19.35 | 0.04 | 33.33 | 33.33 | -57.69 | -134.28 | 91.91 |
| 21Q2 (7) | 0.69 | 264.29 | 23.21 | -0.81 | -331.43 | -14.08 | 0.91 | 175.76 | 911.11 | -0.05 | -183.33 | -110.42 | -0.12 | -71.43 | 20.0 | 1.17 | 485.0 | 91.8 | 0.28 | 190.32 | 255.56 | 19.83 | 505.82 | 37.51 | 0.23 | -14.81 | 179.31 | 0.02 | -91.67 | 106.9 | 0.36 | 2.86 | 20.0 | 0.03 | -25.0 | 50.0 | 168.29 | 352.44 | -90.98 |
| 21Q1 (6) | -0.42 | -700.0 | -40.0 | 0.35 | 121.34 | 122.29 | 0.33 | -48.44 | -67.96 | 0.06 | -66.67 | -76.0 | -0.07 | 95.54 | 96.26 | 0.2 | -60.0 | -81.48 | -0.31 | -342.86 | 38.0 | 3.27 | -60.98 | -87.82 | 0.27 | -63.51 | 193.1 | 0.24 | -33.33 | 1300.0 | 0.35 | 6.06 | 20.69 | 0.04 | 100.0 | 100.0 | -66.67 | -776.19 | 35.56 |
| 20Q4 (5) | 0.07 | 106.54 | 108.43 | -1.64 | 46.75 | -9.33 | 0.64 | -15.79 | 52.38 | 0.18 | 172.0 | -64.0 | -1.57 | 62.17 | 32.62 | 0.5 | 31.58 | -52.83 | -0.07 | 58.82 | 86.0 | 8.39 | 27.83 | -59.72 | 0.74 | 470.0 | 436.36 | 0.36 | 289.47 | 250.0 | 0.33 | 6.45 | 22.22 | 0.02 | -33.33 | 0.0 | 9.86 | 101.38 | 100.59 |
| 20Q3 (4) | -1.07 | -291.07 | 0.0 | -3.08 | -333.8 | 0.0 | 0.76 | 744.44 | 0.0 | -0.25 | -152.08 | 0.0 | -4.15 | -2666.67 | 0.0 | 0.38 | -37.7 | 0.0 | -0.17 | 5.56 | 0.0 | 6.56 | -54.49 | 0.0 | -0.2 | 31.03 | 0.0 | -0.19 | 34.48 | 0.0 | 0.31 | 3.33 | 0.0 | 0.03 | 50.0 | 0.0 | -713.33 | -138.21 | 0.0 |
| 20Q2 (3) | 0.56 | 286.67 | 0.0 | -0.71 | 54.78 | 0.0 | 0.09 | -91.26 | 0.0 | 0.48 | 92.0 | 0.0 | -0.15 | 91.98 | 0.0 | 0.61 | -43.52 | 0.0 | -0.18 | 64.0 | 0.0 | 14.42 | -46.32 | 0.0 | -0.29 | 0.0 | 0.0 | -0.29 | -1350.0 | 0.0 | 0.3 | 3.45 | 0.0 | 0.02 | 0.0 | 0.0 | 1866.67 | 1904.44 | 0.0 |
| 20Q1 (2) | -0.3 | 63.86 | 0.0 | -1.57 | -4.67 | 0.0 | 1.03 | 145.24 | 0.0 | 0.25 | -50.0 | 0.0 | -1.87 | 19.74 | 0.0 | 1.08 | 1.89 | 0.0 | -0.5 | 0.0 | 0.0 | 26.87 | 29.01 | 0.0 | -0.29 | -31.82 | 0.0 | -0.02 | 91.67 | 0.0 | 0.29 | 7.41 | 0.0 | 0.02 | 0.0 | 0.0 | -103.45 | 93.77 | 0.0 |
| 19Q4 (1) | -0.83 | 0.0 | 0.0 | -1.5 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | -2.33 | 0.0 | 0.0 | 1.06 | 0.0 | 0.0 | -0.5 | 0.0 | 0.0 | 20.83 | 0.0 | 0.0 | -0.22 | 0.0 | 0.0 | -0.24 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -1660.00 | 0.0 | 0.0 |
