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) | 4.51 | 162.21 | -4.5 | 0 | 0.2 | -85.71 | 0.23 | 0 | 0.01 | 0 | 1.82 | -11.65 | 0 | 0 | 8.48 | -8.52 | -2.86 | 0 | -0.29 | 0 | 2.6 | 6.12 | 0.01 | -66.67 | 194.40 | 304.62 |
| 2022 (9) | 1.72 | 0 | -1.89 | 0 | 1.4 | -79.91 | -0.57 | 0 | -0.17 | 0 | 2.06 | -75.99 | 0 | 0 | 9.28 | -82.88 | -2.47 | 0 | 1.1 | 0 | 2.45 | -15.81 | 0.03 | 0.0 | 48.04 | 0 |
| 2021 (8) | -8.51 | 0 | 2.89 | 0 | 6.97 | 0 | -0.04 | 0 | -5.62 | 0 | 8.58 | 75.82 | 0 | 0 | 54.17 | 143.53 | -8.79 | 0 | -8.72 | 0 | 2.91 | -11.82 | 0.03 | 0.0 | 0.00 | 0 |
| 2020 (7) | 4.84 | 16.35 | -4.19 | 0 | -1.43 | 0 | -0.4 | 0 | 0.65 | -86.2 | 4.88 | 78.1 | 0 | 0 | 22.24 | 89.06 | -0.05 | 0 | 0.03 | 0 | 3.3 | -29.49 | 0.03 | 200.0 | 144.05 | 0 |
| 2019 (6) | 4.16 | 0 | 0.55 | 0 | -4.15 | 0 | 0.01 | -85.71 | 4.71 | 0 | 2.74 | 79.08 | 0 | 0 | 11.76 | 109.69 | -3.3 | 0 | -4.84 | 0 | 4.68 | -31.88 | 0.01 | -66.67 | 0.00 | 0 |
| 2018 (5) | -3.13 | 0 | -4.78 | 0 | 4.2 | -1.41 | 0.07 | -61.11 | -7.91 | 0 | 1.53 | -69.52 | 0 | 0 | 5.61 | -33.32 | -11.24 | 0 | -18.44 | 0 | 6.87 | -2.14 | 0.03 | -40.0 | 0.00 | 0 |
| 2017 (4) | 1.94 | -13.78 | -5.14 | 0 | 4.26 | -40.25 | 0.18 | 0 | -3.2 | 0 | 5.02 | -50.54 | 0 | 0 | 8.41 | -39.13 | -4.6 | 0 | -9.52 | 0 | 7.02 | 3.08 | 0.05 | -16.67 | 0.00 | 0 |
| 2016 (3) | 2.25 | -72.59 | -10.1 | 0 | 7.13 | 658.51 | -0.02 | 0 | -7.85 | 0 | 10.15 | 3.26 | 0 | 0 | 13.82 | 10.03 | -2.95 | 0 | -2.94 | 0 | 6.81 | 18.23 | 0.06 | 20.0 | 57.25 | -36.26 |
| 2015 (2) | 8.21 | 40.82 | -10.56 | 0 | 0.94 | 13.25 | 0.38 | 153.33 | -2.35 | 0 | 9.83 | 321.89 | 0 | 0 | 12.56 | 253.36 | 2.86 | 150.88 | 3.33 | 90.29 | 5.76 | 12.94 | 0.05 | 0.0 | 89.82 | 6.31 |
| 2014 (1) | 5.83 | -28.9 | 0.29 | 0 | 0.83 | 0 | 0.15 | 87.5 | 6.12 | 28.84 | 2.33 | -53.12 | 0 | 0 | 3.56 | -63.18 | 1.14 | -53.28 | 1.75 | -20.09 | 5.1 | -5.38 | 0.05 | -16.67 | 84.49 | -21.28 |
| 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) | -3.88 | -6366.67 | -195.57 | 0.24 | -31.43 | 106.86 | -0.1 | 16.67 | 78.26 | -0.01 | 94.12 | -105.56 | -3.64 | -1355.17 | -750.0 | 0.04 | -89.47 | -94.12 | 0 | 0 | 0 | 5.41 | -71.83 | -48.41 | -1.32 | -28.16 | -728.57 | -0.88 | -238.46 | -188.89 | 0.45 | 0.0 | -31.82 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 24Q2 (19) | -0.06 | -111.32 | -150.0 | 0.35 | 209.38 | 202.94 | -0.12 | -160.0 | 29.41 | -0.17 | -241.67 | -156.67 | 0.29 | 38.1 | 231.82 | 0.38 | -22.45 | 52.0 | 0 | 0 | 0 | 19.19 | -72.19 | 446.59 | -1.03 | 21.97 | -2160.0 | -0.26 | 60.61 | -140.0 | 0.45 | 7.14 | -30.77 | 0 | 0 | 0 | -31.58 | 0 | -442.11 |
| 24Q1 (18) | 0.53 | 215.22 | -32.91 | -0.32 | 44.83 | -357.14 | 0.2 | -86.39 | 131.25 | 0.12 | 271.43 | 1300.0 | 0.21 | 120.19 | -70.83 | 0.49 | -24.62 | 104.17 | 0 | 0 | 0 | 69.01 | 64.57 | 1711.62 | -1.32 | 57.14 | -3200.0 | -0.66 | 72.5 | -240.43 | 0.42 | -36.36 | -33.33 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q4 (17) | -0.46 | -111.33 | -866.67 | -0.58 | 83.43 | -118.41 | 1.47 | 419.57 | 215.75 | -0.07 | -138.89 | 91.86 | -1.04 | -285.71 | -132.4 | 0.65 | -4.41 | 91.18 | 0 | 0 | 0 | 41.94 | 300.24 | 784.35 | -3.08 | -1566.67 | -154.55 | -2.4 | -342.42 | -237.93 | 0.66 | 0.0 | 4.76 | 0 | 0 | -100.0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (16) | 4.06 | 3283.33 | 890.24 | -3.5 | -929.41 | 9.56 | -0.46 | -170.59 | -110.2 | 0.18 | -40.0 | 133.96 | 0.56 | 354.55 | 116.18 | 0.68 | 172.0 | -24.44 | 0 | 0 | 0 | 10.48 | 198.4 | -28.98 | 0.21 | 320.0 | 800.0 | 0.99 | 52.31 | 312.5 | 0.66 | 1.54 | 3.12 | 0 | 0 | -100.0 | 246.06 | 2565.66 | 434.13 |
| 23Q2 (15) | 0.12 | -84.81 | 119.05 | -0.34 | -385.71 | 63.44 | -0.17 | 73.44 | 88.28 | 0.3 | 3100.0 | -41.18 | -0.22 | -130.56 | 85.9 | 0.25 | 4.17 | -62.69 | 0 | 0 | 0 | 3.51 | -7.83 | -70.18 | 0.05 | 225.0 | 112.2 | 0.65 | 38.3 | 425.0 | 0.65 | 3.17 | 20.37 | 0 | 0 | -100.0 | 9.23 | -87.15 | 105.13 |
| 23Q1 (14) | 0.79 | 1216.67 | -57.98 | -0.07 | -102.22 | 70.83 | -0.64 | 49.61 | -64.1 | -0.01 | 98.84 | 0 | 0.72 | -77.57 | -56.1 | 0.24 | -29.41 | 60.0 | 0 | 0 | 0 | 3.81 | -19.66 | -17.46 | -0.04 | 96.69 | 95.18 | 0.47 | -72.99 | 169.12 | 0.63 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 71.82 | 2748.79 | 0 |
| 22Q4 (13) | 0.06 | -85.37 | 101.7 | 3.15 | 181.4 | -65.84 | -1.27 | -128.16 | 84.53 | -0.86 | -62.26 | -86.96 | 3.21 | 192.77 | -43.68 | 0.34 | -62.22 | -75.54 | 0 | 0 | 0 | 4.74 | -67.86 | -86.97 | -1.21 | -3933.33 | 72.37 | 1.74 | 625.0 | 138.16 | 0.63 | -1.56 | -16.0 | 0.01 | 0.0 | 0.0 | 2.52 | -94.53 | 0 |
| 22Q3 (12) | 0.41 | 165.08 | 125.31 | -3.87 | -316.13 | -68.26 | 4.51 | 411.03 | -3.22 | -0.53 | -203.92 | -320.83 | -3.46 | -121.79 | 11.73 | 0.9 | 34.33 | 26.76 | 0 | 0 | 0 | 14.75 | 25.3 | -43.27 | -0.03 | 92.68 | 98.14 | 0.24 | 220.0 | 116.55 | 0.64 | 18.52 | -4.48 | 0.01 | 0.0 | 0.0 | 46.07 | 125.59 | 0 |
| 22Q2 (11) | -0.63 | -133.51 | 45.69 | -0.93 | -287.5 | -1428.57 | -1.45 | -271.79 | -135.28 | 0.51 | 0 | 168.42 | -1.56 | -195.12 | -43.12 | 0.67 | 346.67 | -9.46 | 0 | 0 | 0 | 11.78 | 155.13 | -18.05 | -0.41 | 50.6 | 77.47 | -0.2 | 70.59 | 87.8 | 0.54 | -14.29 | -25.0 | 0.01 | 0.0 | 0.0 | -180.00 | 0 | 0 |
| 22Q1 (10) | 1.88 | 153.41 | 185.07 | -0.24 | -102.6 | 94.15 | -0.39 | 95.25 | -106.08 | 0 | 100.0 | 100.0 | 1.64 | -71.23 | 125.99 | 0.15 | -89.21 | -97.38 | 0 | 0 | 0 | 4.62 | -87.32 | -96.67 | -0.83 | 81.05 | 14.43 | -0.68 | 85.09 | 35.85 | 0.63 | -16.0 | -18.18 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 21Q4 (9) | -3.52 | -117.28 | -618.37 | 9.22 | 500.87 | 1282.05 | -8.21 | -276.18 | -3257.69 | -0.46 | -291.67 | -820.0 | 5.7 | 245.41 | 548.82 | 1.39 | 95.77 | 51.09 | 0 | 0 | 0 | 36.39 | 39.91 | 132.56 | -4.38 | -172.05 | -831.91 | -4.56 | -214.48 | -1420.0 | 0.75 | 11.94 | 7.14 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 21Q3 (8) | -1.62 | -39.66 | -315.38 | -2.3 | -3385.71 | -6.48 | 4.66 | 13.38 | 441.86 | 0.24 | 26.32 | 185.71 | -3.92 | -259.63 | -53.73 | 0.71 | -4.05 | 9.23 | 0 | 0 | 0 | 26.01 | 81.0 | 114.86 | -1.61 | 11.54 | -335.14 | -1.45 | 11.59 | -625.0 | 0.67 | -6.94 | -1.47 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 21Q2 (7) | -1.16 | 47.51 | -122.97 | 0.07 | 101.71 | -91.25 | 4.11 | -35.88 | 237.46 | 0.19 | 2000.0 | 11.76 | -1.09 | 82.73 | -118.63 | 0.74 | -87.09 | -60.85 | 0 | 0 | 0 | 14.37 | -89.62 | -56.97 | -1.82 | -87.63 | -297.83 | -1.64 | -54.72 | -373.33 | 0.72 | -6.49 | -22.58 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 21Q1 (6) | -2.21 | -351.02 | -425.0 | -4.1 | -425.64 | -100.0 | 6.41 | 2365.38 | 1356.82 | -0.01 | 80.0 | 95.83 | -6.31 | -396.85 | -360.58 | 5.73 | 522.83 | 303.52 | 0 | 0 | 0 | 138.41 | 784.59 | 389.29 | -0.97 | -106.38 | -646.15 | -1.06 | -253.33 | -1414.29 | 0.77 | 10.0 | -22.22 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 20Q4 (5) | -0.49 | -25.64 | -144.14 | -0.78 | 63.89 | -290.24 | 0.26 | -69.77 | 137.14 | -0.05 | 82.14 | 54.55 | -1.27 | 50.2 | -183.55 | 0.92 | 41.54 | 124.39 | 0 | 0 | 0 | 15.65 | 29.26 | 103.78 | -0.47 | -27.03 | 76.73 | -0.3 | -50.0 | 92.42 | 0.7 | 2.94 | -34.58 | 0.01 | 0.0 | 0 | -119.51 | -50.16 | 0 |
| 20Q3 (4) | -0.39 | -107.72 | 0.0 | -2.16 | -370.0 | 0.0 | 0.86 | 128.76 | 0.0 | -0.28 | -264.71 | 0.0 | -2.55 | -143.59 | 0.0 | 0.65 | -65.61 | 0.0 | 0 | 0 | 0.0 | 12.10 | -63.75 | 0.0 | -0.37 | -140.22 | 0.0 | -0.2 | -133.33 | 0.0 | 0.68 | -26.88 | 0.0 | 0.01 | 0.0 | 0.0 | -79.59 | -124.27 | 0.0 |
| 20Q2 (3) | 5.05 | 642.65 | 0.0 | 0.8 | 139.02 | 0.0 | -2.99 | -779.55 | 0.0 | 0.17 | 170.83 | 0.0 | 5.85 | 527.01 | 0.0 | 1.89 | 33.1 | 0.0 | 0 | 0 | 0.0 | 33.39 | 18.05 | 0.0 | 0.92 | 807.69 | 0.0 | 0.6 | 957.14 | 0.0 | 0.93 | -6.06 | 0.0 | 0.01 | 0.0 | 0.0 | 327.92 | 348.48 | 0.0 |
| 20Q1 (2) | 0.68 | -38.74 | 0.0 | -2.05 | -600.0 | 0.0 | 0.44 | 162.86 | 0.0 | -0.24 | -118.18 | 0.0 | -1.37 | -190.13 | 0.0 | 1.42 | 246.34 | 0.0 | 0 | 0 | 0.0 | 28.29 | 268.42 | 0.0 | -0.13 | 93.56 | 0.0 | -0.07 | 98.23 | 0.0 | 0.99 | -7.48 | 0.0 | 0.01 | 0 | 0.0 | 73.12 | 0 | 0.0 |
| 19Q4 (1) | 1.11 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | -0.7 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | 1.52 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 7.68 | 0.0 | 0.0 | -2.02 | 0.0 | 0.0 | -3.96 | 0.0 | 0.0 | 1.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
