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) | 7.83 | -35.56 | -1.61 | 0 | -5.4 | 0 | -0.82 | 0 | 6.22 | 16.7 | 1.4 | -55.84 | -1.43 | 0 | 1.49 | -50.69 | 0.12 | -25.0 | 0.56 | 0 | 7.03 | -3.57 | 0.13 | -18.75 | 101.42 | -45.91 |
| 2022 (9) | 12.15 | 326.32 | -6.82 | 0 | -3.96 | 0 | -0.39 | 0 | 5.33 | -29.03 | 3.17 | 17.41 | -0.18 | 0 | 3.01 | 32.26 | 0.16 | -93.82 | -0.97 | 0 | 7.29 | -6.66 | 0.16 | -23.81 | 187.50 | 466.45 |
| 2021 (8) | 2.85 | -55.12 | 4.66 | 0 | 1.0 | -64.41 | -0.42 | 0 | 7.51 | 0 | 2.7 | -23.51 | 0.17 | 0 | 2.28 | -29.65 | 2.59 | 119.49 | 0.59 | 0 | 7.81 | -1.14 | 0.21 | 0.0 | 33.10 | -64.14 |
| 2020 (7) | 6.35 | -30.22 | -13.1 | 0 | 2.81 | 0 | 0.21 | -61.82 | -6.75 | 0 | 3.53 | -9.72 | -0.52 | 0 | 3.24 | 0.2 | 1.18 | -36.9 | -1.23 | 0 | 7.9 | -7.49 | 0.21 | -8.7 | 92.30 | 8.93 |
| 2019 (6) | 9.1 | -2.36 | -10.99 | 0 | -1.43 | 0 | 0.55 | 0 | -1.89 | 0 | 3.91 | -3.69 | -0.3 | 0 | 3.23 | -1.54 | 1.87 | -31.5 | 1.97 | 447.22 | 8.54 | 17.47 | 0.23 | 4.55 | 84.73 | -28.63 |
| 2018 (5) | 9.32 | -22.66 | -3.98 | 0 | 0.06 | 0 | -0.66 | 0 | 5.34 | 40.16 | 4.06 | -27.89 | -0.13 | 0 | 3.28 | -28.0 | 2.73 | -22.0 | 0.36 | -84.07 | 7.27 | -5.46 | 0.22 | 10.0 | 118.73 | 0.01 |
| 2017 (4) | 12.05 | 22.46 | -8.24 | 0 | -2.85 | 0 | 0.45 | -60.87 | 3.81 | 0 | 5.63 | -58.72 | -0.93 | 0 | 4.56 | -60.75 | 3.5 | 45.23 | 2.26 | 218.31 | 7.69 | -0.65 | 0.2 | -20.0 | 118.72 | 4.97 |
| 2016 (3) | 9.84 | 1018.18 | -13.94 | 0 | -3.78 | 0 | 1.15 | 0 | -4.1 | 0 | 13.64 | 29.53 | -0.39 | 0 | 11.62 | -34.31 | 2.41 | 0 | 0.71 | 914.29 | 7.74 | 100.0 | 0.25 | 25.0 | 113.10 | 432.1 |
| 2015 (2) | 0.88 | -65.08 | -11.5 | 0 | 17.12 | 0 | -0.26 | 0 | -10.62 | 0 | 10.53 | 168.62 | -1.9 | 0 | 17.69 | 67.92 | -2.02 | 0 | 0.07 | -94.96 | 3.87 | 51.76 | 0.2 | 185.71 | 21.26 | -66.18 |
| 2014 (1) | 2.52 | 0 | -4.27 | 0 | -3.78 | 0 | -0.08 | 0 | -1.75 | 0 | 3.92 | 31.99 | -0.03 | 0 | 10.53 | 37.09 | -1.49 | 0 | 1.39 | -19.19 | 2.55 | -9.25 | 0.07 | 0.0 | 62.84 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q2 (20) | 7.5 | 8433.33 | 258.85 | -2.11 | 63.05 | -363.75 | 1.06 | -28.38 | 169.28 | -0.22 | -133.85 | -15.79 | 5.39 | 192.93 | 86.51 | 0.59 | -41.58 | 22.92 | 0.12 | 140.0 | 220.0 | 2.40 | -47.85 | 13.58 | 0.17 | 156.67 | 230.77 | 0.55 | 885.71 | -40.86 | 1.66 | -1.19 | -4.05 | 0.03 | 0.0 | -25.0 | 334.82 | 6201.19 | 332.54 |
| 24Q1 (19) | -0.09 | -102.41 | -129.03 | -5.71 | -170.62 | -727.47 | 1.48 | 200.0 | 562.5 | 0.65 | 241.3 | 6600.0 | -5.8 | -458.02 | -575.41 | 1.01 | 2120.0 | 46.38 | -0.3 | 68.09 | -36.36 | 4.59 | 2436.92 | 36.26 | -0.3 | -151.72 | 71.7 | -0.07 | 50.0 | 82.93 | 1.68 | -1.75 | -10.64 | 0.03 | 0.0 | 0.0 | -5.49 | -102.35 | -126.55 |
| 23Q4 (18) | 3.73 | 120.71 | -56.78 | -2.11 | -74.38 | 65.75 | -1.48 | 28.85 | -13.85 | -0.46 | -187.5 | -84.0 | 1.62 | 237.5 | -34.41 | -0.05 | -117.86 | -131.25 | -0.94 | -452.94 | -329.27 | -0.20 | -117.93 | -131.27 | 0.58 | -20.55 | 114.81 | -0.14 | -177.78 | 85.11 | 1.71 | 0.0 | -12.31 | 0.03 | 0.0 | 0.0 | 233.12 | 164.85 | -71.91 |
| 23Q3 (17) | 1.69 | -19.14 | -43.1 | -1.21 | -251.25 | -12.04 | -2.08 | -35.95 | 11.86 | -0.16 | 15.79 | -166.67 | 0.48 | -83.39 | -74.6 | 0.28 | -41.67 | -76.27 | -0.17 | -70.0 | 58.54 | 1.10 | -48.02 | -75.35 | 0.73 | 661.54 | 1116.67 | 0.18 | -80.65 | 228.57 | 1.71 | -1.16 | 0.59 | 0.03 | -25.0 | -25.0 | 88.02 | 13.71 | -52.58 |
| 23Q2 (16) | 2.09 | 574.19 | 240.27 | 0.8 | -12.09 | -60.98 | -1.53 | -378.12 | -427.59 | -0.19 | -1800.0 | -111.11 | 2.89 | 136.89 | 416.07 | 0.48 | -30.43 | -57.89 | -0.1 | 54.55 | -166.67 | 2.11 | -37.43 | -52.64 | -0.13 | 87.74 | 72.92 | 0.93 | 326.83 | 3000.0 | 1.73 | -7.98 | -1.7 | 0.04 | 33.33 | 0.0 | 77.41 | 274.55 | 195.07 |
| 23Q1 (15) | 0.31 | -96.41 | -84.8 | 0.91 | 114.77 | 155.83 | -0.32 | 75.38 | -1500.0 | -0.01 | 96.0 | -200.0 | 1.22 | -50.61 | 197.56 | 0.69 | 331.25 | -1.43 | -0.22 | -153.66 | 33.33 | 3.37 | 436.38 | 32.86 | -1.06 | -492.59 | -431.25 | -0.41 | 56.38 | -612.5 | 1.88 | -3.59 | 0.0 | 0.03 | 0.0 | -40.0 | 20.67 | -97.51 | -79.64 |
| 22Q4 (14) | 8.63 | 190.57 | 214.76 | -6.16 | -470.37 | -136.92 | -1.3 | 44.92 | 30.85 | -0.25 | -316.67 | -196.15 | 2.47 | 30.69 | 124.41 | 0.16 | -86.44 | -79.49 | 0.41 | 200.0 | -73.38 | 0.63 | -85.87 | -74.03 | 0.27 | 350.0 | -71.58 | -0.94 | -571.43 | -2250.0 | 1.95 | 14.71 | -5.34 | 0.03 | -25.0 | -50.0 | 829.81 | 347.03 | 329.52 |
| 22Q3 (13) | 2.97 | 299.33 | -64.98 | -1.08 | -152.68 | -168.79 | -2.36 | -713.79 | -58.39 | -0.06 | 33.33 | 93.48 | 1.89 | 237.5 | -81.19 | 1.18 | 3.51 | 38.82 | -0.41 | -373.33 | 21.15 | 4.45 | -0.12 | 52.59 | 0.06 | 112.5 | -84.21 | -0.14 | -566.67 | 46.15 | 1.7 | -3.41 | -10.99 | 0.04 | 0.0 | -20.0 | 185.62 | 327.98 | -62.79 |
| 22Q2 (12) | -1.49 | -173.04 | -298.67 | 2.05 | 225.77 | -13.87 | -0.29 | -1350.0 | -106.53 | -0.09 | -1000.0 | -109.68 | 0.56 | 36.59 | -82.11 | 1.14 | 62.86 | 80.95 | 0.15 | 145.45 | 115.15 | 4.45 | 75.52 | 105.9 | -0.48 | -250.0 | -160.0 | 0.03 | -62.5 | -91.89 | 1.76 | -6.38 | -8.33 | 0.04 | -20.0 | -20.0 | -81.42 | -180.22 | -354.03 |
| 22Q1 (11) | 2.04 | 127.13 | 78.95 | -1.63 | 37.31 | -149.1 | -0.02 | 98.94 | 66.67 | 0.01 | -96.15 | 101.47 | 0.41 | 104.05 | -90.81 | 0.7 | -10.26 | 59.09 | -0.33 | -121.43 | -335.71 | 2.54 | 4.84 | 61.28 | 0.32 | -66.32 | -31.91 | 0.08 | 300.0 | -84.31 | 1.88 | -8.74 | -2.08 | 0.05 | -16.67 | 0.0 | 101.49 | 128.07 | 120.79 |
| 21Q4 (10) | -7.52 | -188.68 | -383.77 | -2.6 | -265.61 | 31.76 | -1.88 | -26.17 | -771.43 | 0.26 | 128.26 | 163.41 | -10.12 | -200.7 | -772.41 | 0.78 | -8.24 | 11.43 | 1.54 | 396.15 | 1005.88 | 2.42 | -16.98 | 6.93 | 0.95 | 150.0 | 30.14 | -0.04 | 84.62 | -157.14 | 2.06 | 7.85 | 3.0 | 0.06 | 20.0 | 20.0 | -361.54 | -172.48 | -389.23 |
| 21Q3 (9) | 8.48 | 1030.67 | 2191.89 | 1.57 | -34.03 | 274.44 | -1.49 | -133.56 | -198.0 | -0.92 | -198.92 | 55.12 | 10.05 | 221.09 | 1996.23 | 0.85 | 34.92 | -40.56 | -0.52 | 47.47 | -134.67 | 2.91 | 34.78 | -40.82 | 0.38 | -52.5 | -41.54 | -0.26 | -170.27 | 31.58 | 1.91 | -0.52 | 0.0 | 0.05 | 0.0 | 0.0 | 498.82 | 1456.33 | 2030.11 |
| 21Q2 (8) | 0.75 | -34.21 | 11.94 | 2.38 | -28.31 | 194.44 | 4.44 | 7500.0 | 71.43 | 0.93 | 236.76 | 764.29 | 3.13 | -29.82 | 269.19 | 0.63 | 43.18 | -24.1 | -0.99 | -807.14 | 32.19 | 2.16 | 37.48 | -34.94 | 0.8 | 70.21 | 521.05 | 0.37 | -27.45 | -68.64 | 1.92 | 0.0 | -6.34 | 0.05 | 0.0 | 0.0 | 32.05 | -30.27 | 56.91 |
| 21Q1 (7) | 1.14 | -56.98 | 1525.0 | 3.32 | 187.14 | 206.41 | -0.06 | -121.43 | -113.95 | -0.68 | -65.85 | -1233.33 | 4.46 | 484.48 | 239.37 | 0.44 | -37.14 | -22.81 | 0.14 | 182.35 | 135.9 | 1.57 | -30.49 | -33.63 | 0.47 | -35.62 | 2450.0 | 0.51 | 628.57 | 124.29 | 1.92 | -4.0 | -1.03 | 0.05 | 0.0 | -16.67 | 45.97 | -63.23 | 0 |
| 20Q4 (6) | 2.65 | 616.22 | -46.89 | -3.81 | -323.33 | -61.44 | 0.28 | 156.0 | 114.58 | -0.41 | 80.0 | -278.26 | -1.16 | -118.87 | -144.11 | 0.7 | -51.05 | -27.84 | -0.17 | -111.33 | 45.16 | 2.26 | -54.06 | -29.93 | 0.73 | 12.31 | 461.54 | 0.07 | 118.42 | -41.67 | 2.0 | 4.71 | -9.91 | 0.05 | 0.0 | -16.67 | 125.00 | 433.78 | -39.88 |
| 20Q3 (5) | 0.37 | -44.78 | -83.26 | -0.9 | 64.29 | 82.35 | -0.5 | -119.31 | -117.79 | -2.05 | -1364.29 | -486.79 | -0.53 | 71.35 | 81.66 | 1.43 | 72.29 | 44.44 | 1.5 | 202.74 | 583.87 | 4.93 | 48.19 | 46.19 | 0.65 | 442.11 | -10.96 | -0.38 | -132.2 | -180.85 | 1.91 | -6.83 | -10.33 | 0.05 | 0.0 | -16.67 | 23.42 | 14.64 | -71.81 |
| 20Q2 (4) | 0.67 | 937.5 | 0.0 | -2.52 | 19.23 | 0.0 | 2.59 | 502.33 | 0.0 | -0.14 | -333.33 | 0.0 | -1.85 | 42.19 | 0.0 | 0.83 | 45.61 | 0.0 | -1.46 | -274.36 | 0.0 | 3.32 | 40.25 | 0.0 | -0.19 | -850.0 | 0.0 | 1.18 | 156.19 | 0.0 | 2.05 | 5.67 | 0.0 | 0.05 | -16.67 | 0.0 | 20.43 | 0 | 0.0 |
| 20Q1 (3) | -0.08 | -101.6 | 0.0 | -3.12 | -32.2 | 0.0 | 0.43 | 122.4 | 0.0 | 0.06 | -73.91 | 0.0 | -3.2 | -221.67 | 0.0 | 0.57 | -41.24 | 0.0 | -0.39 | -25.81 | 0.0 | 2.37 | -26.63 | 0.0 | -0.02 | -115.38 | 0.0 | -2.1 | -1850.0 | 0.0 | 1.94 | -12.61 | 0.0 | 0.06 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (2) | 4.99 | 125.79 | 0.0 | -2.36 | 53.73 | 0.0 | -1.92 | -168.33 | 0.0 | 0.23 | -56.6 | 0.0 | 2.63 | 191.0 | 0.0 | 0.97 | -2.02 | 0.0 | -0.31 | 0.0 | 0.0 | 3.23 | -4.14 | 0.0 | 0.13 | -82.19 | 0.0 | 0.12 | -74.47 | 0.0 | 2.22 | 4.23 | 0.0 | 0.06 | 0.0 | 0.0 | 207.92 | 150.25 | 0.0 |
| 19Q3 (1) | 2.21 | 0.0 | 0.0 | -5.1 | 0.0 | 0.0 | 2.81 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | -2.89 | 0.0 | 0.0 | 0.99 | 0.0 | 0.0 | -0.31 | 0.0 | 0.0 | 3.37 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 2.13 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 83.08 | 0.0 | 0.0 |
