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) | -3.17 | 0 | 1.12 | -88.5 | 4.2 | 0 | -1.94 | 0 | -2.05 | 0 | 0.7 | -81.33 | 0.01 | 0 | 4.16 | -80.26 | -4.14 | 0 | -2.48 | 0 | 4.77 | -55.71 | 0.22 | -8.33 | -126.29 | 0 |
| 2022 (9) | -0.92 | 0 | 9.74 | 0 | -8.36 | 0 | -1.09 | 0 | 8.82 | 87.66 | 3.75 | -38.83 | -0.08 | 0 | 21.06 | 12.25 | -13.88 | 0 | -12.87 | 0 | 10.77 | -28.68 | 0.24 | -57.14 | 0.00 | 0 |
| 2021 (8) | 7.59 | -18.3 | -2.89 | 0 | -5.57 | 0 | 0.29 | 0 | 4.7 | 0 | 6.13 | -55.45 | -0.13 | 0 | 18.76 | -41.31 | -37.5 | 0 | -37.75 | 0 | 15.1 | 3.78 | 0.56 | -9.68 | 0.00 | 0 |
| 2020 (7) | 9.29 | -50.92 | -14.26 | 0 | 1.82 | -72.71 | -0.05 | 0 | -4.97 | 0 | 13.76 | -31.61 | -0.22 | 0 | 31.96 | -18.58 | -0.39 | 0 | -1.45 | 0 | 14.55 | 42.51 | 0.62 | -55.71 | 67.71 | -43.45 |
| 2019 (6) | 18.93 | 132.56 | -19.93 | 0 | 6.67 | 617.2 | 0.24 | 500.0 | -1.0 | 0 | 20.12 | 95.91 | -0.08 | 0 | 39.26 | 120.11 | 5.5 | -63.09 | 4.2 | -57.01 | 10.21 | 59.53 | 1.4 | -47.57 | 119.73 | 177.12 |
| 2018 (5) | 8.14 | 193.86 | -11.98 | 0 | 0.93 | -94.69 | 0.04 | 33.33 | -3.84 | 0 | 10.27 | -31.07 | -2.1 | 0 | 17.84 | -36.87 | 14.9 | -0.47 | 9.77 | -10.86 | 6.4 | 16.36 | 2.67 | 134.21 | 43.21 | 174.52 |
| 2017 (4) | 2.77 | 114.73 | -16.93 | 0 | 17.52 | 135.8 | 0.03 | 0 | -14.16 | 0 | 14.9 | 91.27 | -3.01 | 0 | 28.25 | -9.59 | 14.97 | 571.3 | 10.96 | 798.36 | 5.5 | 68.71 | 1.14 | 1528.57 | 15.74 | -44.49 |
| 2016 (3) | 1.29 | -77.57 | -8.28 | 0 | 7.43 | 725.56 | -0.02 | 0 | -6.99 | 0 | 7.79 | 60.29 | -0.39 | 0 | 31.25 | 55.72 | 2.23 | -8.98 | 1.22 | -26.06 | 3.26 | -14.88 | 0.07 | -12.5 | 28.35 | -72.59 |
| 2015 (2) | 5.75 | 73.72 | -5.58 | 0 | 0.9 | -26.83 | 0.06 | 0 | 0.17 | 0 | 4.86 | 25.58 | -0.62 | 0 | 20.07 | 11.43 | 2.45 | 76.26 | 1.65 | 60.19 | 3.83 | 6.09 | 0.08 | -50.0 | 103.42 | 49.97 |
| 2014 (1) | 3.31 | 6.09 | -4.1 | 0 | 1.23 | 101.64 | -0.17 | 0 | -0.79 | 0 | 3.87 | -9.58 | -0.15 | 0 | 18.01 | -24.31 | 1.39 | 275.68 | 1.03 | 472.22 | 3.61 | 95.14 | 0.16 | -11.11 | 68.96 | -51.15 |
| 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) | -1.02 | -1175.0 | -14.61 | 0.04 | 200.0 | 136.36 | 0.95 | 61.02 | -15.18 | 0.43 | 168.75 | 290.91 | -0.98 | -716.67 | 2.0 | 0.23 | 27.78 | 27.78 | 0.01 | 200.0 | 0 | 5.94 | 17.54 | 51.88 | -1.19 | 0.83 | -65.28 | -0.34 | 60.47 | 55.84 | 0.8 | 2.56 | -23.08 | 0.04 | 0.0 | -33.33 | -204.00 | 0 | 24.36 |
| 24Q2 (19) | -0.08 | 92.16 | 93.6 | -0.04 | -105.0 | -100.0 | 0.59 | 153.15 | -71.5 | 0.16 | -42.86 | 300.0 | -0.12 | 45.45 | 90.55 | 0.18 | 20.0 | -14.29 | -0.01 | -200.0 | -200.0 | 5.06 | 26.74 | -11.4 | -1.2 | -14.29 | 3.23 | -0.86 | -407.14 | 33.33 | 0.78 | -2.5 | -33.33 | 0.04 | 0.0 | -33.33 | 0.00 | 100.0 | 0 |
| 24Q1 (18) | -1.02 | -18.6 | -466.67 | 0.8 | -32.2 | 900.0 | -1.11 | -220.65 | -1333.33 | 0.28 | 380.0 | 114.07 | -0.22 | -168.75 | -120.0 | 0.15 | 36.36 | -25.0 | 0.01 | 0 | 0 | 3.99 | 72.27 | -24.0 | -1.05 | -19.32 | 19.23 | 0.28 | 148.28 | 86.67 | 0.8 | -13.04 | -51.22 | 0.04 | -20.0 | -33.33 | -91.07 | 58.7 | -836.01 |
| 23Q4 (17) | -0.86 | 3.37 | -65.38 | 1.18 | 1172.73 | -83.9 | 0.92 | -17.86 | 113.63 | -0.1 | -190.91 | 75.61 | 0.32 | 132.0 | -95.3 | 0.11 | -38.89 | -83.82 | 0 | 0 | 100.0 | 2.32 | -40.82 | -86.58 | -0.88 | -22.22 | 76.6 | -0.58 | 24.68 | 84.28 | 0.92 | -11.54 | -52.08 | 0.05 | -16.67 | 0.0 | -220.51 | 18.24 | 0 |
| 23Q3 (16) | -0.89 | 28.8 | -5.95 | -0.11 | -450.0 | 75.0 | 1.12 | -45.89 | -24.32 | 0.11 | 175.0 | 109.48 | -1.0 | 21.26 | 21.88 | 0.18 | -14.29 | -86.47 | 0 | -100.0 | 100.0 | 3.91 | -31.43 | -86.7 | -0.72 | 41.94 | 74.29 | -0.77 | 40.31 | 70.72 | 1.04 | -11.11 | -60.31 | 0.06 | 0.0 | 0.0 | -269.70 | 0 | 83.95 |
| 23Q2 (15) | -1.25 | -594.44 | -248.81 | -0.02 | -125.0 | -101.16 | 2.07 | 2200.0 | 181.5 | 0.04 | 102.01 | -78.95 | -1.27 | -1170.0 | -149.42 | 0.21 | 5.0 | -69.12 | 0.01 | 0 | 133.33 | 5.71 | 8.71 | -70.04 | -1.24 | 4.62 | 66.58 | -1.29 | -960.0 | 65.96 | 1.17 | -28.66 | -59.23 | 0.06 | 0.0 | -14.29 | 0.00 | 100.0 | 0 |
| 23Q1 (14) | -0.18 | 65.38 | 55.0 | 0.08 | -98.91 | -92.92 | 0.09 | 101.33 | 116.36 | -1.99 | -385.37 | -810.71 | -0.1 | -101.47 | -113.7 | 0.2 | -70.59 | -81.13 | 0 | 100.0 | 100.0 | 5.25 | -69.58 | -71.43 | -1.3 | 65.43 | 63.99 | 0.15 | 104.07 | 105.43 | 1.64 | -14.58 | -51.19 | 0.06 | 20.0 | 0.0 | -9.73 | 0 | 83.95 |
| 22Q4 (13) | -0.52 | 38.1 | -129.05 | 7.33 | 1765.91 | 679.79 | -6.75 | -556.08 | -151.87 | -0.41 | 64.66 | -286.36 | 6.81 | 632.03 | 149.45 | 0.68 | -48.87 | -59.76 | -0.02 | -100.0 | -300.0 | 17.26 | -41.35 | -5.13 | -3.76 | -34.29 | 15.32 | -3.69 | -40.3 | 40.77 | 1.92 | -26.72 | -52.0 | 0.05 | -16.67 | -61.54 | 0.00 | 100.0 | 0 |
| 22Q3 (12) | -0.84 | -200.0 | -1500.0 | -0.44 | -125.43 | 60.0 | 1.48 | 158.27 | 80.49 | -1.16 | -710.53 | -710.53 | -1.28 | -149.81 | -23.08 | 1.33 | 95.59 | -23.56 | -0.01 | 66.67 | 87.5 | 29.42 | 54.48 | 75.7 | -2.8 | 24.53 | 90.01 | -2.63 | 30.61 | 90.39 | 2.62 | -8.71 | -31.23 | 0.06 | -14.29 | -53.85 | -1680.00 | 0 | 0 |
| 22Q2 (11) | 0.84 | 310.0 | -67.06 | 1.73 | 53.1 | 237.3 | -2.54 | -361.82 | -35.83 | 0.19 | -32.14 | 2000.0 | 2.57 | 252.05 | 99.22 | 0.68 | -35.85 | -47.69 | -0.03 | -50.0 | -50.0 | 19.05 | 3.68 | -8.42 | -3.71 | -2.77 | -43.8 | -3.79 | -37.32 | -65.5 | 2.87 | -14.58 | -19.83 | 0.07 | 16.67 | -53.33 | 0.00 | 100.0 | -100.0 |
| 22Q1 (10) | -0.4 | -122.35 | -112.58 | 1.13 | 20.21 | 176.87 | -0.55 | 79.48 | 70.11 | 0.28 | 27.27 | 354.55 | 0.73 | -73.26 | -57.31 | 1.06 | -37.28 | -24.29 | -0.02 | -300.0 | 33.33 | 18.37 | 0.99 | -11.43 | -3.61 | 18.69 | -47.35 | -2.76 | 55.7 | -50.0 | 3.36 | -16.0 | -9.43 | 0.06 | -53.85 | -57.14 | -60.61 | 0 | -138.31 |
| 21Q4 (9) | 1.79 | 2883.33 | -54.34 | 0.94 | 185.45 | 152.51 | -2.68 | -426.83 | 17.79 | 0.22 | 15.79 | 2300.0 | 2.73 | 362.5 | 28.17 | 1.69 | -2.87 | -9.14 | 0.01 | 112.5 | 111.11 | 18.19 | 8.63 | 11.89 | -4.44 | 84.16 | -1485.71 | -6.23 | 77.25 | -955.93 | 4.0 | 4.99 | 13.31 | 0.13 | 0.0 | -35.0 | 0.00 | 0 | -100.0 |
| 21Q3 (8) | 0.06 | -97.65 | -95.49 | -1.1 | 12.7 | 75.82 | 0.82 | 143.85 | -42.25 | 0.19 | 2000.0 | 480.0 | -1.04 | -180.62 | 67.7 | 1.74 | 33.85 | -65.13 | -0.08 | -300.0 | -122.86 | 16.75 | -19.49 | -56.34 | -28.03 | -986.43 | -2223.48 | -27.38 | -1095.63 | -4248.48 | 3.81 | 6.42 | -3.54 | 0.13 | -13.33 | 18.18 | 0.00 | -100.0 | -100.0 |
| 21Q2 (7) | 2.55 | -19.81 | -4.14 | -1.26 | 14.29 | 74.65 | -1.87 | -1.63 | -307.78 | -0.01 | 90.91 | -103.7 | 1.29 | -24.56 | 155.84 | 1.3 | -7.14 | -70.45 | -0.02 | 33.33 | 97.87 | 20.80 | 0.29 | -55.71 | -2.58 | -5.31 | -681.82 | -2.29 | -24.46 | -252.31 | 3.58 | -3.5 | 0.28 | 0.15 | 7.14 | -6.25 | 177.08 | 11.93 | 105.04 |
| 21Q1 (6) | 3.18 | -18.88 | 128.78 | -1.47 | 17.88 | 50.34 | -1.84 | 43.56 | -166.67 | -0.11 | -1000.0 | -466.67 | 1.71 | -19.72 | 208.92 | 1.4 | -24.73 | -44.44 | -0.03 | 66.67 | 93.18 | 20.74 | 27.57 | -24.12 | -2.45 | -775.0 | -124.77 | -1.84 | -211.86 | -109.09 | 3.71 | 5.1 | 6.0 | 0.14 | -30.0 | -12.5 | 158.21 | 26.73 | 216.42 |
| 20Q4 (5) | 3.92 | 194.74 | -72.45 | -1.79 | 60.66 | 74.5 | -3.26 | -329.58 | -33.06 | -0.01 | 80.0 | -103.12 | 2.13 | 166.15 | -70.46 | 1.86 | -62.73 | -72.85 | -0.09 | -125.71 | -181.82 | 16.26 | -57.61 | -57.44 | -0.28 | -121.21 | -113.21 | -0.59 | -189.39 | -129.21 | 3.53 | -10.63 | 2.62 | 0.2 | 81.82 | -23.08 | 124.84 | 343.04 | -49.82 |
| 20Q3 (4) | 1.33 | -50.0 | 0.0 | -4.55 | 8.45 | 0.0 | 1.42 | 57.78 | 0.0 | -0.05 | -118.52 | 0.0 | -3.22 | -39.39 | 0.0 | 4.99 | 13.41 | 0.0 | 0.35 | 137.23 | 0.0 | 38.36 | -18.32 | 0.0 | 1.32 | 500.0 | 0.0 | 0.66 | 201.54 | 0.0 | 3.95 | 10.64 | 0.0 | 0.11 | -31.25 | 0.0 | 28.18 | -67.37 | 0.0 |
| 20Q2 (3) | 2.66 | 91.37 | 0.0 | -4.97 | -67.91 | 0.0 | 0.9 | -67.39 | 0.0 | 0.27 | 800.0 | 0.0 | -2.31 | -47.13 | 0.0 | 4.4 | 74.6 | 0.0 | -0.94 | -113.64 | 0.0 | 46.96 | 71.81 | 0.0 | -0.33 | 69.72 | 0.0 | -0.65 | 26.14 | 0.0 | 3.57 | 2.0 | 0.0 | 0.16 | 0.0 | 0.0 | 86.36 | 72.73 | 0.0 |
| 20Q1 (2) | 1.39 | -90.23 | 0.0 | -2.96 | 57.83 | 0.0 | 2.76 | 212.65 | 0.0 | 0.03 | -90.62 | 0.0 | -1.57 | -121.78 | 0.0 | 2.52 | -63.21 | 0.0 | -0.44 | -500.0 | 0.0 | 27.33 | -28.46 | 0.0 | -1.09 | -151.42 | 0.0 | -0.88 | -143.56 | 0.0 | 3.5 | 1.74 | 0.0 | 0.16 | -38.46 | 0.0 | 50.00 | -79.9 | 0.0 |
| 19Q4 (1) | 14.23 | 0.0 | 0.0 | -7.02 | 0.0 | 0.0 | -2.45 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 7.21 | 0.0 | 0.0 | 6.85 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 38.20 | 0.0 | 0.0 | 2.12 | 0.0 | 0.0 | 2.02 | 0.0 | 0.0 | 3.44 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 248.78 | 0.0 | 0.0 |
