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) | 6.67 | 314.29 | -3.3 | 0 | 5.12 | 2.4 | -0.08 | 0 | 3.37 | 0 | 3.05 | -69.53 | 0 | 0 | 7.25 | -63.9 | 2.21 | -45.83 | 2.62 | -38.06 | 1.96 | 1.03 | 0.03 | -25.0 | 144.69 | 458.07 |
| 2022 (9) | 1.61 | -20.3 | -9.05 | 0 | 5.0 | -52.06 | -0.01 | 0 | -7.44 | 0 | 10.01 | -7.91 | 0 | 0 | 20.08 | -20.47 | 4.08 | 71.43 | 4.23 | 153.29 | 1.94 | 11.49 | 0.04 | -33.33 | 25.93 | -55.46 |
| 2021 (8) | 2.02 | -35.67 | -13.64 | 0 | 10.43 | 1033.7 | 0.01 | 0 | -11.62 | 0 | 10.87 | 302.59 | 0 | 0 | 25.24 | 228.64 | 2.38 | 54.55 | 1.67 | 67.0 | 1.74 | 6.1 | 0.06 | 0.0 | 58.21 | -49.94 |
| 2020 (7) | 3.14 | -35.26 | -2.64 | 0 | 0.92 | 0 | 0 | 0 | 0.5 | -89.13 | 2.7 | -1.1 | 0 | 0 | 7.68 | 7.65 | 1.54 | -25.24 | 1.0 | -54.13 | 1.64 | 4.46 | 0.06 | 0.0 | 116.30 | -8.64 |
| 2019 (6) | 4.85 | 147.45 | -0.25 | 0 | -0.01 | 0 | -0.24 | 0 | 4.6 | 318.18 | 2.73 | 20.26 | 0 | 0 | 7.14 | 7.72 | 2.06 | 42.07 | 2.18 | 0.0 | 1.57 | 35.34 | 0.06 | 20.0 | 127.30 | 120.17 |
| 2018 (5) | 1.96 | 0 | -0.86 | 0 | 1.36 | -82.89 | 0.03 | 0 | 1.1 | 0 | 2.27 | 30.46 | 0.45 | 0 | 6.62 | 26.96 | 1.45 | -41.3 | 2.18 | 10.1 | 1.16 | 14.85 | 0.05 | 25.0 | 57.82 | 0 |
| 2017 (4) | -0.98 | 0 | -5.27 | 0 | 7.95 | 0 | -0.19 | 0 | -6.25 | 0 | 1.74 | -33.08 | 0 | 0 | 5.22 | -46.3 | 2.47 | -4.26 | 1.98 | 52.31 | 1.01 | 10.99 | 0.04 | 100.0 | -32.34 | 0 |
| 2016 (3) | 5.38 | 192.39 | -2.4 | 0 | -0.4 | 0 | 0.02 | 0 | 2.98 | 0 | 2.6 | 9.7 | 0.06 | 0 | 9.72 | -9.48 | 2.58 | 45.76 | 1.3 | 17.12 | 0.91 | -3.19 | 0.02 | 100.0 | 241.26 | 170.1 |
| 2015 (2) | 1.84 | 0 | -1.94 | 0 | 0.95 | -64.68 | -0.13 | 0 | -0.1 | 0 | 2.37 | 72.99 | 0 | 0 | 10.73 | 57.64 | 1.77 | 75.25 | 1.11 | 158.14 | 0.94 | 20.51 | 0.01 | 0.0 | 89.32 | 0 |
| 2014 (1) | -0.47 | 0 | -1.34 | 0 | 2.69 | 180.21 | 0.09 | 0 | -1.81 | 0 | 1.37 | -33.17 | 0.01 | 0 | 6.81 | -52.34 | 1.01 | 248.28 | 0.43 | 437.5 | 0.78 | 5.41 | 0.01 | -83.33 | -38.52 | 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) | 1.7 | 13.33 | -34.36 | -1.42 | -349.12 | -37.86 | 0.61 | 114.63 | -78.82 | -0.04 | -136.36 | 0 | 0.28 | -86.47 | -82.05 | 1.69 | 164.06 | 119.48 | 0 | 0 | 0 | 13.15 | 158.93 | 80.03 | 0.41 | -21.15 | -47.44 | 0.37 | -65.09 | -72.18 | 0.74 | 2.78 | 51.02 | 0.03 | 50.0 | 200.0 | 149.12 | 78.95 | 5.36 |
| 24Q2 (19) | 1.5 | 68.54 | 15.38 | 0.57 | 143.18 | 181.43 | -4.17 | -208.59 | -206.65 | 0.11 | 191.67 | 1200.0 | 2.07 | 581.4 | 245.0 | 0.64 | -18.99 | -46.22 | 0 | 0 | 0 | 5.08 | -32.17 | -56.51 | 0.52 | -14.75 | 48.57 | 1.06 | -20.9 | 27.71 | 0.72 | 44.0 | 50.0 | 0.02 | 100.0 | 100.0 | 83.33 | 73.22 | -15.38 |
| 24Q1 (18) | 0.89 | 7.23 | -54.12 | -1.32 | -288.24 | -6.45 | 3.84 | 321.97 | 6300.0 | -0.12 | -300.0 | -200.0 | -0.43 | -187.76 | -161.43 | 0.79 | 618.18 | -19.39 | 0 | 0 | 0 | 7.49 | 575.98 | -12.74 | 0.61 | 84.85 | -18.67 | 1.34 | 993.33 | 116.13 | 0.5 | 2.04 | 0.0 | 0.01 | 0.0 | 0.0 | 48.11 | -79.71 | -71.98 |
| 23Q4 (17) | 0.83 | -67.95 | 0 | -0.34 | 66.99 | 50.0 | -1.73 | -160.07 | -765.0 | -0.03 | 0 | -400.0 | 0.49 | -68.59 | 172.06 | 0.11 | -85.71 | -65.62 | 0 | 0 | 0 | 1.11 | -84.84 | -58.08 | 0.33 | -57.69 | -60.71 | -0.15 | -111.28 | -153.57 | 0.49 | 0.0 | -2.0 | 0.01 | 0.0 | 0.0 | 237.14 | 67.56 | 0 |
| 23Q3 (16) | 2.59 | 99.23 | 129.2 | -1.03 | -47.14 | 10.43 | 2.88 | -26.34 | 838.46 | 0 | 100.0 | 100.0 | 1.56 | 160.0 | 7900.0 | 0.77 | -35.29 | -39.37 | 0 | 0 | 0 | 7.31 | -37.44 | -21.88 | 0.78 | 122.86 | -32.76 | 1.33 | 60.24 | -20.83 | 0.49 | 2.08 | -2.0 | 0.01 | 0.0 | 0.0 | 141.53 | 43.71 | 174.29 |
| 23Q2 (15) | 1.3 | -32.99 | -9.09 | -0.7 | 43.55 | -311.76 | 3.91 | 6416.67 | 347.47 | -0.01 | 75.0 | 0.0 | 0.6 | -14.29 | -52.38 | 1.19 | 21.43 | 21.43 | 0 | 0 | 0 | 11.68 | 36.09 | 33.23 | 0.35 | -53.33 | -61.96 | 0.83 | 33.87 | -20.19 | 0.48 | -4.0 | -2.04 | 0.01 | 0.0 | 0.0 | 98.48 | -42.64 | 6.06 |
| 23Q1 (14) | 1.94 | 0 | 306.38 | -1.24 | -82.35 | 82.41 | 0.06 | 130.0 | -99.16 | -0.04 | -500.0 | 0 | 0.7 | 202.94 | 108.76 | 0.98 | 206.25 | -86.83 | 0 | 0 | 0 | 8.58 | 224.75 | -85.02 | 0.75 | -10.71 | -35.34 | 0.62 | 121.43 | -49.59 | 0.5 | 0.0 | 11.11 | 0.01 | 0.0 | 0.0 | 171.68 | 0 | 408.66 |
| 22Q4 (13) | 0 | -100.0 | -100.0 | -0.68 | 40.87 | 89.9 | -0.2 | 48.72 | -102.27 | 0.01 | 200.0 | 200.0 | -0.68 | -3300.0 | 88.91 | 0.32 | -74.8 | -95.64 | 0 | 0 | 0 | 2.64 | -71.74 | -96.37 | 0.84 | -27.59 | 127.03 | 0.28 | -83.33 | 86.67 | 0.5 | 0.0 | 13.64 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (12) | 1.13 | -20.98 | 1783.33 | -1.15 | -576.47 | 56.93 | -0.39 | 75.32 | 61.0 | -0.01 | 0.0 | -150.0 | -0.02 | -101.59 | 99.23 | 1.27 | 29.59 | 22.12 | 0 | 0 | 0 | 9.35 | 6.69 | 1.61 | 1.16 | 26.09 | 16.0 | 1.68 | 61.54 | 118.18 | 0.5 | 2.04 | 13.64 | 0.01 | 0.0 | 0.0 | 51.60 | -44.43 | 949.16 |
| 22Q2 (11) | 1.43 | 252.13 | 21.19 | -0.17 | 97.59 | 92.17 | -1.58 | -122.04 | -194.05 | -0.01 | 0 | 0 | 1.26 | 115.77 | 227.27 | 0.98 | -86.83 | 8.89 | 0 | 0 | 0 | 8.77 | -84.7 | 0.81 | 0.92 | -20.69 | 104.44 | 1.04 | -15.45 | 395.24 | 0.49 | 8.89 | 13.95 | 0.01 | 0.0 | -50.0 | 92.86 | 266.95 | -48.06 |
| 22Q1 (10) | -0.94 | -256.67 | -594.74 | -7.05 | -4.75 | -240.58 | 7.17 | -18.52 | 654.74 | 0 | 100.0 | 0 | -7.99 | -30.34 | -325.0 | 7.44 | 1.36 | 370.89 | 0 | 0 | 0 | 57.27 | -21.34 | 310.71 | 1.16 | 213.51 | 107.14 | 1.23 | 720.0 | 127.78 | 0.45 | 2.27 | 4.65 | 0.01 | 0.0 | -50.0 | -55.62 | -155.62 | -389.82 |
| 21Q4 (9) | 0.6 | 900.0 | -52.76 | -6.73 | -152.06 | -470.34 | 8.8 | 980.0 | 2938.71 | -0.01 | -150.0 | 0.0 | -6.13 | -134.87 | -6911.11 | 7.34 | 605.77 | 456.06 | 0 | 0 | 0 | 72.82 | 691.19 | 441.72 | 0.37 | -63.0 | -13.95 | 0.15 | -80.52 | -46.43 | 0.44 | 0.0 | 4.76 | 0.01 | 0.0 | -50.0 | 100.00 | 1933.33 | -43.31 |
| 21Q3 (8) | 0.06 | -94.92 | -89.83 | -2.67 | -23.04 | -337.7 | -1.0 | -159.52 | -733.33 | 0.02 | 0 | 100.0 | -2.61 | -163.64 | -12950.0 | 1.04 | 15.56 | 55.22 | 0 | 0 | 0 | 9.20 | 5.84 | 25.55 | 1.0 | 122.22 | 81.82 | 0.77 | 266.67 | 220.83 | 0.44 | 2.33 | 10.0 | 0.01 | -50.0 | -50.0 | 4.92 | -97.25 | -94.5 |
| 21Q2 (7) | 1.18 | 521.05 | 71.01 | -2.17 | -4.83 | -520.0 | 1.68 | 76.84 | 342.11 | 0 | 0 | 0 | -0.99 | 47.34 | -391.18 | 0.9 | -43.04 | 95.65 | 0 | 0 | 0 | 8.70 | -37.64 | 27.41 | 0.45 | -19.64 | 1025.0 | 0.21 | -61.11 | 362.5 | 0.43 | 0.0 | 4.88 | 0.02 | 0.0 | 0.0 | 178.79 | 831.58 | -9.31 |
| 21Q1 (6) | 0.19 | -85.04 | -67.8 | -2.07 | -75.42 | -314.0 | 0.95 | 406.45 | -3.06 | 0 | 100.0 | 0 | -1.88 | -2188.89 | -2188.89 | 1.58 | 19.7 | 507.69 | 0 | 0 | 0 | 13.95 | 3.74 | 406.86 | 0.56 | 30.23 | 7.69 | 0.54 | 92.86 | -3.57 | 0.43 | 2.38 | 7.5 | 0.02 | 0.0 | 0.0 | 19.19 | -89.12 | -68.12 |
| 20Q4 (5) | 1.27 | 115.25 | -15.89 | -1.18 | -93.44 | -555.56 | -0.31 | -158.33 | -1133.33 | -0.01 | -200.0 | 0 | 0.09 | 550.0 | -93.23 | 1.32 | 97.01 | 57.14 | 0 | 0 | 0 | 13.44 | 83.37 | 48.5 | 0.43 | -21.82 | -6.52 | 0.28 | 16.67 | 33.33 | 0.42 | 5.0 | 2.44 | 0.02 | 0.0 | 0.0 | 176.39 | 97.32 | -25.24 |
| 20Q3 (4) | 0.59 | -14.49 | 0.0 | -0.61 | -74.29 | 0.0 | -0.12 | -131.58 | 0.0 | 0.01 | 0 | 0.0 | -0.02 | -105.88 | 0.0 | 0.67 | 45.65 | 0.0 | 0 | 0 | 0.0 | 7.33 | 7.41 | 0.0 | 0.55 | 1275.0 | 0.0 | 0.24 | 400.0 | 0.0 | 0.4 | -2.44 | 0.0 | 0.02 | 0.0 | 0.0 | 89.39 | -54.66 | 0.0 |
| 20Q2 (3) | 0.69 | 16.95 | 0.0 | -0.35 | 30.0 | 0.0 | 0.38 | -61.22 | 0.0 | 0 | 0 | 0.0 | 0.34 | 277.78 | 0.0 | 0.46 | 76.92 | 0.0 | 0 | 0 | 0.0 | 6.82 | 148.06 | 0.0 | 0.04 | -92.31 | 0.0 | -0.08 | -114.29 | 0.0 | 0.41 | 2.5 | 0.0 | 0.02 | 0.0 | 0.0 | 197.14 | 227.46 | 0.0 |
| 20Q1 (2) | 0.59 | -60.93 | 0.0 | -0.5 | -177.78 | 0.0 | 0.98 | 3166.67 | 0.0 | 0 | 0 | 0.0 | 0.09 | -93.23 | 0.0 | 0.26 | -69.05 | 0.0 | 0 | 0 | 0.0 | 2.75 | -69.6 | 0.0 | 0.52 | 13.04 | 0.0 | 0.56 | 166.67 | 0.0 | 0.4 | -2.44 | 0.0 | 0.02 | 0.0 | 0.0 | 60.20 | -74.48 | 0.0 |
| 19Q4 (1) | 1.51 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.33 | 0.0 | 0.0 | 0.84 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 9.05 | 0.0 | 0.0 | 0.46 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 235.94 | 0.0 | 0.0 |
