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) | 5.73 | 161.64 | -1.58 | 0 | -5.24 | 0 | 0.09 | 0 | 4.15 | 0 | 1.63 | -74.57 | 0.05 | 0 | 8.36 | -68.28 | 0.85 | -27.35 | 0.76 | -57.78 | 2.22 | 10.45 | 0.01 | -80.0 | 191.64 | 237.77 |
| 2022 (9) | 2.19 | -7.2 | -2.95 | 0 | -1.49 | 0 | -1.68 | 0 | -0.76 | 0 | 6.41 | 30.55 | -0.68 | 0 | 26.37 | 36.13 | 1.17 | -47.3 | 1.8 | -0.55 | 2.01 | -9.46 | 0.05 | -16.67 | 56.74 | -1.67 |
| 2021 (8) | 2.36 | -33.14 | -2.72 | 0 | 2.53 | 0 | -0.05 | 0 | -0.36 | 0 | 4.91 | 78.55 | 0.28 | -61.64 | 19.37 | 59.46 | 2.22 | -20.43 | 1.81 | -22.32 | 2.22 | -4.31 | 0.06 | 500.0 | 57.70 | -23.83 |
| 2020 (7) | 3.53 | -31.46 | -1.99 | 0 | -2.14 | 0 | 0.03 | 0 | 1.54 | 14.93 | 2.75 | -28.76 | 0.73 | 1116.67 | 12.15 | -10.76 | 2.79 | -10.86 | 2.33 | -0.43 | 2.32 | -1.69 | 0.01 | -93.75 | 75.75 | -28.51 |
| 2019 (6) | 5.15 | -11.05 | -3.81 | 0 | -0.72 | 0 | -0.26 | 0 | 1.34 | -48.85 | 3.86 | 21.38 | 0.06 | 0 | 13.61 | 20.4 | 3.13 | -19.33 | 2.34 | -15.83 | 2.36 | 12.92 | 0.16 | 433.33 | 105.97 | -10.32 |
| 2018 (5) | 5.79 | 17.44 | -3.17 | 0 | -1.67 | 0 | -0.04 | 0 | 2.62 | 81.94 | 3.18 | -9.4 | 0 | 0 | 11.30 | -11.82 | 3.88 | -13.97 | 2.78 | -24.46 | 2.09 | 6.63 | 0.03 | 0.0 | 118.16 | 35.9 |
| 2017 (4) | 4.93 | 31.12 | -3.49 | 0 | 0.02 | 0 | 0 | 0 | 1.44 | 73.49 | 3.51 | 17.39 | 0 | 0 | 12.82 | -3.92 | 4.51 | 38.34 | 3.68 | 56.6 | 1.96 | 4.81 | 0.03 | -25.0 | 86.95 | -1.49 |
| 2016 (3) | 3.76 | -17.9 | -2.93 | 0 | -0.35 | 0 | -0.32 | 0 | 0.83 | -41.96 | 2.99 | -21.32 | 0 | 0 | 13.34 | -21.7 | 3.26 | -9.7 | 2.35 | -13.6 | 1.87 | 18.35 | 0.04 | 0.0 | 88.26 | -16.36 |
| 2015 (2) | 4.58 | 56.31 | -3.15 | 0 | -0.42 | 0 | 0.43 | 0 | 1.43 | 0 | 3.8 | -39.68 | 0 | 0 | 17.04 | -50.93 | 3.61 | 46.75 | 2.72 | 22.52 | 1.58 | 46.3 | 0.04 | 33.33 | 105.53 | 19.94 |
| 2014 (1) | 2.93 | 16.27 | -6.19 | 0 | 4.07 | 250.86 | 0 | 0 | -3.26 | 0 | 6.3 | 86.39 | 0 | 0 | 34.73 | 56.08 | 2.46 | 12.84 | 2.22 | 32.14 | 1.08 | 9.09 | 0.03 | 50.0 | 87.99 | -6.08 |
| 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) | 0.21 | -61.82 | -71.62 | -0.07 | 56.25 | 93.2 | 0.26 | 262.5 | 144.07 | 0.12 | -29.41 | -91.61 | 0.14 | -64.1 | 148.28 | 0.06 | -68.42 | -93.94 | -0.02 | -100.0 | 0 | 1.35 | -69.78 | -93.21 | -0.07 | -177.78 | -138.89 | -0.14 | -333.33 | -160.87 | 0.54 | -1.82 | -3.57 | 0.01 | 0 | 0 | 51.22 | -43.19 | -45.32 |
| 24Q2 (19) | 0.55 | -22.54 | -64.05 | -0.16 | -14.29 | 33.33 | -0.16 | 88.32 | 91.75 | 0.17 | 194.44 | 112.5 | 0.39 | -31.58 | -69.77 | 0.19 | 26.67 | -32.14 | -0.01 | 50.0 | 0 | 4.48 | 26.67 | -28.14 | 0.09 | 212.5 | -35.71 | 0.06 | 160.0 | -57.14 | 0.55 | 1.85 | -1.79 | 0 | 0 | 0 | 90.16 | -44.12 | -58.75 |
| 24Q1 (18) | 0.71 | -28.28 | -71.37 | -0.14 | -40.0 | 36.36 | -1.37 | -16.1 | 9.87 | -0.18 | 88.0 | -357.14 | 0.57 | -35.96 | -74.78 | 0.15 | 0.0 | -31.82 | -0.02 | -140.0 | 0 | 3.54 | 24.29 | -23.3 | -0.08 | -128.57 | -133.33 | -0.1 | -138.46 | -176.92 | 0.54 | -3.57 | -1.82 | 0 | 0 | 0 | 161.36 | 33.65 | -55.76 |
| 23Q4 (17) | 0.99 | 33.78 | 135.71 | -0.1 | 90.29 | -115.62 | -1.18 | -100.0 | -162.22 | -1.5 | -204.9 | -1775.0 | 0.89 | 406.9 | -16.04 | 0.15 | -84.85 | -94.64 | 0.05 | 0 | 107.35 | 2.85 | -85.74 | -93.7 | 0.28 | 55.56 | -33.33 | 0.26 | 13.04 | -79.53 | 0.56 | 0.0 | 7.69 | 0 | 0 | 0 | 120.73 | 28.89 | 414.55 |
| 23Q3 (16) | 0.74 | -51.63 | -43.94 | -1.03 | -329.17 | 12.71 | -0.59 | 69.59 | 1.67 | 1.43 | 1687.5 | 4866.67 | -0.29 | -122.48 | -307.14 | 0.99 | 253.57 | -16.81 | 0 | 0 | 0 | 19.96 | 220.07 | 13.05 | 0.18 | 28.57 | -10.0 | 0.23 | 64.29 | 21.05 | 0.56 | 0.0 | 5.66 | 0 | 0 | -100.0 | 93.67 | -57.14 | -47.49 |
| 23Q2 (15) | 1.53 | -38.31 | 595.45 | -0.24 | -9.09 | 85.88 | -1.94 | -27.63 | -290.2 | 0.08 | 14.29 | 0 | 1.29 | -42.92 | 187.16 | 0.28 | 27.27 | -83.63 | 0 | 0 | 0 | 6.24 | 35.21 | -81.51 | 0.14 | -41.67 | -41.67 | 0.14 | 7.69 | 7.69 | 0.56 | 1.82 | 16.67 | 0 | 0 | -100.0 | 218.57 | -40.07 | 515.97 |
| 23Q1 (14) | 2.48 | 490.48 | 978.26 | -0.22 | -134.38 | 69.44 | -1.52 | -237.78 | -4.11 | 0.07 | 187.5 | 333.33 | 2.26 | 113.21 | 561.22 | 0.22 | -92.14 | -69.01 | 0 | 100.0 | 0 | 4.61 | -89.79 | -59.14 | 0.24 | -42.86 | -20.0 | 0.13 | -89.76 | -38.1 | 0.55 | 5.77 | 14.58 | 0 | 0 | -100.0 | 364.71 | 1454.34 | 1009.97 |
| 22Q4 (13) | 0.42 | -68.18 | -36.36 | 0.64 | 154.24 | -44.83 | -0.45 | 25.0 | -125.86 | -0.08 | -166.67 | -142.11 | 1.06 | 657.14 | -41.76 | 2.8 | 135.29 | 161.68 | -0.68 | 0 | -300.0 | 45.16 | 155.79 | 168.01 | 0.42 | 110.0 | 50.0 | 1.27 | 568.42 | 408.0 | 0.52 | -1.89 | 4.0 | 0 | -100.0 | 0 | 23.46 | -86.85 | -73.34 |
| 22Q3 (12) | 1.32 | 500.0 | 500.0 | -1.18 | 30.59 | -26.88 | -0.6 | -158.82 | -253.85 | -0.03 | 0 | -142.86 | 0.14 | 109.46 | 119.72 | 1.19 | -30.41 | 23.96 | 0 | 0 | 0 | 17.66 | -47.65 | 10.9 | 0.2 | -16.67 | -55.56 | 0.19 | 46.15 | -50.0 | 0.53 | 10.42 | 0.0 | 0.02 | 100.0 | -33.33 | 178.38 | 402.7 | 662.16 |
| 22Q2 (11) | 0.22 | -4.35 | -15.38 | -1.7 | -136.11 | 10.05 | 1.02 | 169.86 | 628.57 | 0 | 100.0 | 100.0 | -1.48 | -202.04 | 9.2 | 1.71 | 140.85 | -10.0 | 0 | 0 | 0 | 33.73 | 198.8 | 20.0 | 0.24 | -20.0 | -70.0 | 0.13 | -38.1 | -79.37 | 0.48 | 0.0 | -20.0 | 0.01 | 0.0 | -66.67 | 35.48 | 7.99 | 71.96 |
| 22Q1 (10) | 0.23 | -65.15 | -81.15 | -0.72 | -162.07 | 32.08 | -1.46 | -183.91 | -661.54 | -0.03 | -115.79 | 40.0 | -0.49 | -126.92 | -406.25 | 0.71 | -33.64 | -28.28 | 0 | -100.0 | 100.0 | 11.29 | -33.01 | -29.08 | 0.3 | 7.14 | -55.88 | 0.21 | -16.0 | -61.82 | 0.48 | -4.0 | -18.64 | 0.01 | 0 | 0 | 32.86 | -62.66 | -69.3 |
| 21Q4 (9) | 0.66 | 200.0 | -37.74 | 1.16 | 224.73 | 327.45 | 1.74 | 346.15 | 17500.0 | 0.19 | 171.43 | 375.0 | 1.82 | 356.34 | 230.91 | 1.07 | 11.46 | -17.05 | 0.34 | 0 | -55.84 | 16.85 | 5.84 | -12.22 | 0.28 | -37.78 | -65.85 | 0.25 | -34.21 | -70.24 | 0.5 | -5.66 | -12.28 | 0 | -100.0 | 100.0 | 88.00 | 276.0 | 15.4 |
| 21Q3 (8) | 0.22 | -15.38 | -69.86 | -0.93 | 50.79 | -830.0 | 0.39 | 178.57 | 157.35 | 0.07 | 126.92 | 163.64 | -0.71 | 56.44 | -212.7 | 0.96 | -49.47 | 1500.0 | 0 | 0 | 100.0 | 15.92 | -43.36 | 1497.35 | 0.45 | -43.75 | -48.86 | 0.38 | -39.68 | -50.0 | 0.53 | -11.67 | -8.62 | 0.03 | 0.0 | 50.0 | 23.40 | 13.42 | -56.4 |
| 21Q2 (7) | 0.26 | -78.69 | -87.5 | -1.89 | -78.3 | -152.0 | 0.14 | -46.15 | 108.43 | -0.26 | -420.0 | -1200.0 | -1.63 | -1118.75 | -222.56 | 1.9 | 91.92 | 143.59 | 0 | 100.0 | 0 | 28.11 | 76.59 | 81.25 | 0.8 | 17.65 | 29.03 | 0.63 | 14.55 | 46.51 | 0.6 | 1.69 | 3.45 | 0.03 | 0 | 0 | 20.63 | -80.72 | -89.98 |
| 21Q1 (6) | 1.22 | 15.09 | 458.82 | -1.06 | -107.84 | -70.97 | 0.26 | 2700.0 | 23.81 | -0.05 | -225.0 | 0 | 0.16 | -70.91 | 116.67 | 0.99 | -23.26 | 59.68 | -0.05 | -106.49 | 0 | 15.92 | -17.09 | 25.28 | 0.68 | -17.07 | 47.83 | 0.55 | -34.52 | 77.42 | 0.59 | 3.51 | 1.72 | 0 | 100.0 | 0 | 107.02 | 40.33 | 380.13 |
| 20Q4 (5) | 1.06 | 45.21 | -56.56 | -0.51 | -410.0 | 42.7 | -0.01 | 98.53 | 98.39 | 0.04 | 136.36 | -50.0 | 0.55 | -12.7 | -64.52 | 1.29 | 2050.0 | 50.0 | 0.77 | 2025.0 | 2025.0 | 19.20 | 1826.04 | 52.46 | 0.82 | -6.82 | 26.15 | 0.84 | 10.53 | 42.37 | 0.57 | -1.72 | -5.0 | -0.02 | -200.0 | -166.67 | 76.26 | 42.07 | -61.87 |
| 20Q3 (4) | 0.73 | -64.9 | 0.0 | -0.1 | 86.67 | 0.0 | -0.68 | 59.04 | 0.0 | -0.11 | -450.0 | 0.0 | 0.63 | -52.63 | 0.0 | 0.06 | -92.31 | 0.0 | -0.04 | 0 | 0.0 | 1.00 | -93.57 | 0.0 | 0.88 | 41.94 | 0.0 | 0.76 | 76.74 | 0.0 | 0.58 | 0.0 | 0.0 | 0.02 | 0 | 0.0 | 53.68 | -73.94 | 0.0 |
| 20Q2 (3) | 2.08 | 711.76 | 0.0 | -0.75 | -20.97 | 0.0 | -1.66 | -890.48 | 0.0 | -0.02 | 0 | 0.0 | 1.33 | 238.54 | 0.0 | 0.78 | 25.81 | 0.0 | 0 | 0 | 0.0 | 15.51 | 22.05 | 0.0 | 0.62 | 34.78 | 0.0 | 0.43 | 38.71 | 0.0 | 0.58 | 0.0 | 0.0 | 0 | 0 | 0.0 | 205.94 | 639.08 | 0.0 |
| 20Q1 (2) | -0.34 | -113.93 | 0.0 | -0.62 | 30.34 | 0.0 | 0.21 | 133.87 | 0.0 | 0 | -100.0 | 0.0 | -0.96 | -161.94 | 0.0 | 0.62 | -27.91 | 0.0 | 0 | 100.0 | 0.0 | 12.70 | 0.9 | 0.0 | 0.46 | -29.23 | 0.0 | 0.31 | -47.46 | 0.0 | 0.58 | -3.33 | 0.0 | 0 | -100.0 | 0.0 | -38.20 | -119.1 | 0.0 |
| 19Q4 (1) | 2.44 | 0.0 | 0.0 | -0.89 | 0.0 | 0.0 | -0.62 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 1.55 | 0.0 | 0.0 | 0.86 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 12.59 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 200.00 | 0.0 | 0.0 |
