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) | 6.8 | -39.18 | -10.35 | 0 | -3.57 | 0 | -0.03 | 0 | -3.55 | 0 | 1.14 | 50.0 | 0 | 0 | 1.84 | 65.7 | 6.08 | -17.5 | 5.68 | -23.76 | 1.88 | 161.11 | 0.14 | 40.0 | 88.31 | -34.67 |
| 2022 (9) | 11.18 | 0 | -0.44 | 0 | -6.04 | 0 | -0.79 | 0 | 10.74 | 0 | 0.76 | 130.3 | 0 | 0 | 1.11 | 114.24 | 7.37 | -12.26 | 7.45 | -4.49 | 0.72 | -19.1 | 0.1 | 11.11 | 135.19 | 0 |
| 2021 (8) | -1.36 | 0 | -0.28 | 0 | -6.3 | 0 | 1.14 | 11300.0 | -1.64 | 0 | 0.33 | -8.33 | 0 | 0 | 0.52 | -13.09 | 8.4 | -23.43 | 7.8 | -17.02 | 0.89 | 3.49 | 0.09 | 50.0 | -15.49 | 0 |
| 2020 (7) | 14.86 | 113.81 | -0.26 | 0 | -9.28 | 0 | 0.01 | -98.11 | 14.6 | 108.57 | 0.36 | 125.0 | 0 | 0 | 0.60 | 115.79 | 10.97 | 15.96 | 9.4 | 21.45 | 0.86 | -4.44 | 0.06 | 50.0 | 143.99 | 79.83 |
| 2019 (6) | 6.95 | 29.66 | 0.05 | 0 | -2.06 | 0 | 0.53 | 194.44 | 7.0 | 1272.55 | 0.16 | -94.37 | 0 | 0 | 0.28 | -94.81 | 9.46 | -2.37 | 7.74 | -4.44 | 0.9 | 233.33 | 0.04 | 33.33 | 80.07 | 25.48 |
| 2018 (5) | 5.36 | -32.41 | -4.85 | 0 | -2.86 | 0 | 0.18 | 800.0 | 0.51 | -87.31 | 2.84 | -26.99 | -2.0 | 0 | 5.33 | -22.26 | 9.69 | 1.25 | 8.1 | 3.45 | 0.27 | 92.86 | 0.03 | -40.0 | 63.81 | -35.47 |
| 2017 (4) | 7.93 | -13.05 | -3.91 | 0 | -1.12 | 0 | 0.02 | -60.0 | 4.02 | -17.45 | 3.89 | 10.51 | 0 | 0 | 6.86 | 8.66 | 9.57 | 27.77 | 7.83 | 26.49 | 0.14 | -36.36 | 0.05 | 0.0 | 98.88 | -29.96 |
| 2016 (3) | 9.12 | 556.12 | -4.25 | 0 | -2.54 | 0 | 0.05 | -87.18 | 4.87 | 0 | 3.52 | 2.62 | 0 | 0 | 6.31 | -14.6 | 7.49 | 63.54 | 6.19 | 59.54 | 0.22 | -12.0 | 0.05 | -28.57 | 141.18 | 326.58 |
| 2015 (2) | 1.39 | -73.32 | -3.52 | 0 | -1.82 | 0 | 0.39 | 0 | -2.13 | 0 | 3.43 | 1533.33 | 0 | 0 | 7.39 | 1371.06 | 4.58 | 40.49 | 3.88 | 32.42 | 0.25 | 0.0 | 0.07 | 40.0 | 33.10 | -79.48 |
| 2014 (1) | 5.21 | -0.57 | -0.24 | 0 | -1.86 | 0 | -0.08 | 0 | 4.97 | -3.87 | 0.21 | 600.0 | 0 | 0 | 0.50 | 542.55 | 3.26 | 317.95 | 2.93 | 396.61 | 0.25 | -7.41 | 0.05 | 25.0 | 161.30 | -72.3 |
| 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) | 9.68 | 528.57 | 162.33 | -0.89 | -186.41 | -242.31 | -7.33 | -138.76 | -159.93 | 0.92 | -50.0 | 360.0 | 8.79 | 242.02 | 156.27 | 0.05 | -44.44 | -75.0 | 0 | 100.0 | 0 | 0.26 | -45.22 | -79.18 | 2.37 | 16.18 | 17.33 | 2.28 | 13.43 | 36.53 | 0.55 | 0.0 | 17.02 | 0.04 | 0.0 | 33.33 | 337.28 | 469.44 | 98.35 |
| 24Q2 (19) | 1.54 | 142.19 | -72.74 | 1.03 | 138.72 | 642.11 | -3.07 | -139.01 | -26.34 | 1.84 | 922.22 | -5.64 | 2.57 | 140.73 | -52.93 | 0.09 | -83.64 | -57.14 | -0.02 | -200.0 | 0 | 0.47 | -90.38 | -55.69 | 2.04 | 434.43 | -27.66 | 2.01 | 709.09 | -18.62 | 0.55 | 3.77 | 19.57 | 0.04 | 33.33 | 33.33 | 59.23 | 103.73 | -68.97 |
| 24Q1 (18) | -3.65 | -1277.42 | -28.52 | -2.66 | 71.4 | -336.07 | 7.87 | 299.49 | 2813.79 | 0.18 | 108.11 | 205.88 | -6.31 | 29.81 | -82.9 | 0.55 | 61.76 | 41.03 | 0.02 | 0 | 0 | 4.89 | 97.17 | 54.58 | -0.61 | -224.49 | -180.26 | -0.33 | -138.82 | -147.83 | 0.53 | 8.16 | 17.78 | 0.03 | -25.0 | -25.0 | -1586.96 | -7164.52 | -559.37 |
| 23Q4 (17) | 0.31 | -91.6 | 272.22 | -9.3 | -3476.92 | -4750.0 | 1.97 | 169.86 | 1890.91 | -2.22 | -1210.0 | 4.31 | -8.99 | -362.1 | -45050.0 | 0.34 | 70.0 | 70.0 | 0 | 0 | 0 | 2.48 | 100.28 | 71.86 | 0.49 | -75.74 | -58.12 | 0.85 | -49.1 | -22.73 | 0.49 | 4.26 | 276.92 | 0.04 | 33.33 | 100.0 | 22.46 | -86.79 | 256.0 |
| 23Q3 (16) | 3.69 | -34.69 | -62.54 | -0.26 | -36.84 | -52.94 | -2.82 | -16.05 | 58.28 | 0.2 | -89.74 | -52.38 | 3.43 | -37.18 | -64.57 | 0.2 | -4.76 | 17.65 | 0 | 0 | 0 | 1.24 | 16.6 | 28.95 | 2.02 | -28.37 | 4.66 | 1.67 | -32.39 | -22.33 | 0.47 | 2.17 | 261.54 | 0.03 | 0.0 | 50.0 | 170.05 | -10.91 | -60.29 |
| 23Q2 (15) | 5.65 | 298.94 | 873.97 | -0.19 | 68.85 | 20.83 | -2.43 | -737.93 | -355.79 | 1.95 | 1247.06 | 80.56 | 5.46 | 258.26 | 662.89 | 0.21 | -46.15 | -4.55 | 0 | 0 | 0 | 1.06 | -66.43 | -6.38 | 2.82 | 271.05 | 0.0 | 2.47 | 257.97 | -10.18 | 0.46 | 2.22 | 100.0 | 0.03 | -25.0 | 50.0 | 190.88 | 179.31 | 884.43 |
| 23Q1 (14) | -2.84 | -1477.78 | -226.79 | -0.61 | -405.0 | -165.22 | -0.29 | -163.64 | -141.67 | -0.17 | 92.67 | -950.0 | -3.45 | -17350.0 | -271.64 | 0.39 | 95.0 | 129.41 | 0 | 0 | 0 | 3.17 | 119.22 | 225.5 | 0.76 | -35.04 | -47.95 | 0.69 | -37.27 | -52.41 | 0.45 | 246.15 | 95.65 | 0.04 | 100.0 | 33.33 | -240.68 | -1571.37 | -283.73 |
| 22Q4 (13) | -0.18 | -101.83 | 94.74 | 0.2 | 217.65 | -48.72 | -0.11 | 98.37 | 8.33 | -2.32 | -652.38 | -60.0 | 0.02 | -99.79 | 100.66 | 0.2 | 17.65 | 150.0 | 0 | 0 | 0 | 1.44 | 50.27 | 176.17 | 1.17 | -39.38 | 3.54 | 1.1 | -48.84 | -3.51 | 0.13 | 0.0 | -40.91 | 0.02 | 0.0 | -33.33 | -14.40 | -103.36 | 94.15 |
| 22Q3 (12) | 9.85 | 1449.32 | 143.21 | -0.17 | 29.17 | -115.89 | -6.76 | -811.58 | -21.58 | 0.42 | -61.11 | 44.83 | 9.68 | 1097.94 | 89.06 | 0.17 | -22.73 | 325.0 | 0 | 0 | 0 | 0.96 | -15.35 | 310.83 | 1.93 | -31.56 | -24.9 | 2.15 | -21.82 | -7.33 | 0.13 | -43.48 | -40.91 | 0.02 | 0.0 | 0.0 | 428.26 | 1859.98 | 170.7 |
| 22Q2 (11) | -0.73 | -132.59 | -246.0 | -0.24 | -4.35 | 85.63 | 0.95 | 891.67 | 250.79 | 1.08 | 5300.0 | -34.15 | -0.97 | -148.26 | 17.09 | 0.22 | 29.41 | 29.41 | 0 | 0 | 0 | 1.14 | 16.72 | 22.2 | 2.82 | 93.15 | 0.0 | 2.75 | 89.66 | -0.36 | 0.23 | 0.0 | 4.55 | 0.02 | -33.33 | 0.0 | -24.33 | -118.58 | -246.0 |
| 22Q1 (10) | 2.24 | 165.5 | 189.96 | -0.23 | -158.97 | -283.33 | -0.12 | 0.0 | -1300.0 | 0.02 | 101.38 | -96.97 | 2.01 | 166.34 | 178.82 | 0.17 | 112.5 | 325.0 | 0 | 0 | 0 | 0.97 | 86.0 | 214.62 | 1.46 | 29.2 | -22.34 | 1.45 | 27.19 | -8.81 | 0.23 | 4.55 | 4.55 | 0.03 | 0.0 | 50.0 | 130.99 | 153.24 | 196.27 |
| 21Q4 (9) | -3.42 | -184.44 | -236.8 | 0.39 | -63.55 | 1400.0 | -0.12 | 97.84 | -9.09 | -1.45 | -600.0 | 25.26 | -3.03 | -159.18 | -222.67 | 0.08 | 100.0 | 100.0 | 0 | 0 | 0 | 0.52 | 123.53 | 57.91 | 1.13 | -56.03 | -25.17 | 1.14 | -50.86 | -19.15 | 0.22 | 0.0 | 0.0 | 0.03 | 50.0 | 50.0 | -246.04 | -255.52 | -262.39 |
| 21Q3 (8) | 4.05 | 710.0 | -48.21 | 1.07 | 164.07 | 5450.0 | -5.56 | -782.54 | -76.51 | 0.29 | -82.32 | -32.56 | 5.12 | 537.61 | -34.36 | 0.04 | -76.47 | -63.64 | 0 | 0 | 0 | 0.23 | -74.82 | -58.72 | 2.57 | -8.87 | -39.95 | 2.32 | -15.94 | -35.2 | 0.22 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 158.20 | 849.22 | -22.72 |
| 21Q2 (7) | 0.5 | 120.08 | -89.08 | -1.67 | -2683.33 | -659.09 | -0.63 | -6400.0 | 88.09 | 1.64 | 148.48 | 1.23 | -1.17 | 54.12 | -126.83 | 0.17 | 325.0 | 41.67 | 0 | 0 | 0 | 0.93 | 200.52 | 30.67 | 2.82 | 50.0 | -12.96 | 2.76 | 73.58 | -0.36 | 0.22 | 0.0 | 4.76 | 0.02 | 0.0 | 100.0 | 16.67 | 112.25 | -89.12 |
| 21Q1 (6) | -2.49 | -199.6 | -6125.0 | -0.06 | -100.0 | 0 | 0.01 | 109.09 | 101.37 | 0.66 | 134.02 | 607.69 | -2.55 | -203.24 | -6275.0 | 0.04 | 0.0 | -50.0 | 0 | 0 | 0 | 0.31 | -6.65 | -53.79 | 1.88 | 24.5 | -3.09 | 1.59 | 12.77 | -2.45 | 0.22 | 0.0 | 4.76 | 0.02 | 0.0 | 100.0 | -136.07 | -189.8 | -6193.03 |
| 20Q4 (5) | 2.5 | -68.03 | 20.19 | -0.03 | -50.0 | 0 | -0.11 | 96.51 | 90.18 | -1.94 | -551.16 | -165.75 | 2.47 | -68.33 | 18.75 | 0.04 | -63.64 | 0.0 | 0 | 0 | 0 | 0.33 | -41.57 | 1.82 | 1.51 | -64.72 | 17.05 | 1.41 | -60.61 | 23.68 | 0.22 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | 151.52 | -25.99 | -0.2 |
| 20Q3 (4) | 7.82 | 70.74 | 0.0 | -0.02 | 90.91 | 0.0 | -3.15 | 40.45 | 0.0 | 0.43 | -73.46 | 0.0 | 7.8 | 78.9 | 0.0 | 0.11 | -8.33 | 0.0 | 0 | 0 | 0.0 | 0.57 | -20.28 | 0.0 | 4.28 | 32.1 | 0.0 | 3.58 | 29.24 | 0.0 | 0.22 | 4.76 | 0.0 | 0.02 | 100.0 | 0.0 | 204.71 | 33.64 | 0.0 |
| 20Q2 (3) | 4.58 | 11550.0 | 0.0 | -0.22 | 0 | 0.0 | -5.29 | -624.66 | 0.0 | 1.62 | 1346.15 | 0.0 | 4.36 | 11000.0 | 0.0 | 0.12 | 50.0 | 0.0 | 0 | 0 | 0.0 | 0.71 | 6.28 | 0.0 | 3.24 | 67.01 | 0.0 | 2.77 | 69.94 | 0.0 | 0.21 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 153.18 | 7184.45 | 0.0 |
| 20Q1 (2) | -0.04 | -101.92 | 0.0 | 0 | 0 | 0.0 | -0.73 | 34.82 | 0.0 | -0.13 | 82.19 | 0.0 | -0.04 | -101.92 | 0.0 | 0.08 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0.67 | 105.69 | 0.0 | 1.94 | 50.39 | 0.0 | 1.63 | 42.98 | 0.0 | 0.21 | -4.55 | 0.0 | 0.01 | 0.0 | 0.0 | -2.16 | -101.42 | 0.0 |
| 19Q4 (1) | 2.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -1.12 | 0.0 | 0.0 | -0.73 | 0.0 | 0.0 | 2.08 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 1.29 | 0.0 | 0.0 | 1.14 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 151.82 | 0.0 | 0.0 |
