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) | 4.31 | -34.8 | -1.98 | 0 | -1.56 | 0 | 0.22 | 0 | 2.33 | -53.68 | 1.83 | 15.82 | 0 | 0 | 4.21 | -14.13 | 5.94 | 56.32 | 4.71 | 27.3 | 1.74 | -1.69 | 0 | 0 | 66.82 | -44.7 |
| 2022 (9) | 6.61 | 4306.67 | -1.58 | 0 | -3.29 | 0 | -0.06 | 0 | 5.03 | 0 | 1.58 | -65.27 | 0 | 0 | 4.90 | -63.69 | 3.8 | -24.45 | 3.7 | -9.09 | 1.77 | 26.43 | 0 | 0 | 120.84 | 4306.67 |
| 2021 (8) | 0.15 | -95.95 | -4.6 | 0 | 2.53 | 0 | -0.05 | 0 | -4.45 | 0 | 4.55 | 225.0 | 0 | 0 | 13.49 | 140.38 | 5.03 | 29.64 | 4.07 | 37.97 | 1.4 | 17.65 | 0 | 0 | 2.74 | -96.93 |
| 2020 (7) | 3.7 | -1.07 | -1.5 | 0 | -1.74 | 0 | 0.01 | -75.0 | 2.2 | -1.79 | 1.4 | -14.11 | 0 | 0 | 5.61 | -24.51 | 3.88 | 36.14 | 2.95 | 33.48 | 1.19 | 3.48 | 0 | 0 | 89.37 | -19.71 |
| 2019 (6) | 3.74 | -0.53 | -1.5 | 0 | -1.97 | 0 | 0.04 | -50.0 | 2.24 | -14.18 | 1.63 | 42.98 | 0 | 0 | 7.44 | 49.7 | 2.85 | -12.58 | 2.21 | -24.57 | 1.15 | 8.49 | 0 | 0 | 111.31 | 18.12 |
| 2018 (5) | 3.76 | 73.27 | -1.15 | 0 | -2.49 | 0 | 0.08 | 0 | 2.61 | 0 | 1.14 | -59.43 | 0 | 0 | 4.97 | -63.34 | 3.26 | 31.98 | 2.93 | 51.03 | 1.06 | 3.92 | 0 | 0 | 94.24 | 28.54 |
| 2017 (4) | 2.17 | -17.18 | -2.81 | 0 | 1.27 | 0 | -0.1 | 0 | -0.64 | 0 | 2.81 | 172.82 | 0 | 0 | 13.55 | 160.45 | 2.47 | 7.39 | 1.94 | -2.51 | 1.02 | -3.77 | 0 | 0 | 73.31 | -14.66 |
| 2016 (3) | 2.62 | -8.71 | -1.16 | 0 | -1.24 | 0 | 0.1 | 0 | 1.46 | -46.32 | 1.03 | 94.34 | 0 | 0 | 5.20 | 81.29 | 2.3 | 50.33 | 1.99 | 57.94 | 1.06 | -0.93 | 0 | 0 | 85.90 | -30.26 |
| 2015 (2) | 2.87 | 151.75 | -0.15 | 0 | -1.56 | 0 | 0 | 0 | 2.72 | 423.08 | 0.53 | -36.14 | 0 | 0 | 2.87 | -36.52 | 1.53 | -8.38 | 1.26 | -20.75 | 1.07 | 0.0 | 0 | 0 | 123.18 | 187.41 |
| 2014 (1) | 1.14 | -43.84 | -0.62 | 0 | -0.79 | 0 | -0.08 | 0 | 0.52 | 36.84 | 0.83 | -35.16 | 0 | 0 | 4.52 | -43.74 | 1.67 | 51.82 | 1.59 | 59.0 | 1.07 | -3.6 | 0 | 0 | 42.86 | -55.45 |
| 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) | 0.83 | -17.82 | 256.6 | -1.55 | -22.05 | -192.45 | 0.65 | 197.01 | -7.14 | -0.08 | -60.0 | 60.0 | -0.72 | -176.92 | 32.08 | 1.55 | 22.05 | 229.79 | 0 | 0 | 0 | 14.66 | 15.7 | 244.14 | 0.89 | -14.42 | -41.83 | 0.42 | -53.33 | -72.0 | 0.49 | 2.08 | 13.95 | 0 | 0 | 0 | 91.21 | 24.62 | 432.14 |
| 24Q2 (19) | 1.01 | -22.31 | 10200.0 | -1.27 | -53.01 | -234.21 | -0.67 | -24.07 | -52.27 | -0.05 | -350.0 | -122.73 | -0.26 | -155.32 | 33.33 | 1.27 | 54.88 | 234.21 | 0 | 0 | 0 | 12.67 | 42.82 | 267.23 | 1.04 | 18.18 | -35.0 | 0.9 | -10.0 | -36.17 | 0.48 | 4.35 | 9.09 | 0 | 0 | 0 | 73.19 | -17.8 | 13639.86 |
| 24Q1 (18) | 1.3 | -64.58 | 10.17 | -0.83 | -53.7 | -56.6 | -0.54 | 61.15 | -22.73 | 0.02 | -92.31 | 133.33 | 0.47 | -84.98 | -27.69 | 0.82 | 34.43 | 121.62 | 0 | 0 | 0 | 8.87 | 64.54 | 143.45 | 0.88 | -33.33 | -40.94 | 1.0 | 47.06 | -10.71 | 0.46 | 6.98 | 4.55 | 0 | 0 | 0 | 89.04 | -73.07 | 17.72 |
| 23Q4 (17) | 3.67 | 792.45 | 79.9 | -0.54 | -1.89 | -217.65 | -1.39 | -298.57 | -12.1 | 0.26 | 230.0 | 425.0 | 3.13 | 395.28 | 67.38 | 0.61 | 29.79 | 258.82 | 0 | 0 | 0 | 5.39 | 26.57 | 185.54 | 1.32 | -13.73 | 22.22 | 0.68 | -54.67 | -5.56 | 0.43 | 0.0 | -2.27 | 0 | 0 | 0 | 330.63 | 1303.99 | 88.01 |
| 23Q3 (16) | -0.53 | -5200.0 | -130.81 | -0.53 | -39.47 | -8.16 | 0.7 | 259.09 | 137.23 | -0.2 | -190.91 | -185.71 | -1.06 | -171.79 | -186.18 | 0.47 | 23.68 | 9.3 | 0 | 0 | 0 | 4.26 | 23.46 | -22.9 | 1.53 | -4.38 | 93.67 | 1.5 | 6.38 | 56.25 | 0.43 | -2.27 | -2.27 | 0 | 0 | 0 | -27.46 | -4980.31 | -122.35 |
| 23Q2 (15) | -0.01 | -100.85 | -100.85 | -0.38 | 28.3 | 0.0 | -0.44 | 0.0 | 53.19 | 0.22 | 466.67 | 450.0 | -0.39 | -160.0 | -149.37 | 0.38 | 2.7 | -22.45 | 0 | 0 | 0 | 3.45 | -5.32 | -48.93 | 1.6 | 7.38 | 90.48 | 1.41 | 25.89 | 43.88 | 0.44 | 0.0 | 0.0 | 0 | 0 | 0 | -0.54 | -100.71 | -100.66 |
| 23Q1 (14) | 1.18 | -42.16 | -29.76 | -0.53 | -211.76 | 1.85 | -0.44 | 64.52 | -157.89 | -0.06 | 25.0 | -220.0 | 0.65 | -65.24 | -42.98 | 0.37 | 117.65 | -22.92 | 0 | 0 | 0 | 3.65 | 92.99 | -37.57 | 1.49 | 37.96 | 36.7 | 1.12 | 55.56 | 7.69 | 0.44 | 0.0 | 0.0 | 0 | 0 | 0 | 75.64 | -56.99 | -33.36 |
| 22Q4 (13) | 2.04 | 18.6 | 326.67 | -0.17 | 65.31 | 85.83 | -1.24 | 34.04 | -402.44 | -0.08 | -14.29 | -500.0 | 1.87 | 52.03 | 189.05 | 0.17 | -60.47 | -84.26 | 0 | 0 | 0 | 1.89 | -65.82 | -85.71 | 1.08 | 36.71 | -8.47 | 0.72 | -25.0 | -24.21 | 0.44 | 0.0 | 12.82 | 0 | 0 | 0 | 175.86 | 43.14 | 361.84 |
| 22Q3 (12) | 1.72 | 47.01 | 181.97 | -0.49 | -28.95 | 61.72 | -1.88 | -100.0 | -219.75 | -0.07 | -275.0 | -600.0 | 1.23 | 55.7 | 283.58 | 0.43 | -12.24 | -66.41 | 0 | 0 | 0 | 5.53 | -18.22 | -60.53 | 0.79 | -5.95 | -33.05 | 0.96 | -2.04 | -3.03 | 0.44 | 0.0 | 18.92 | 0 | 0 | 0 | 122.86 | 49.11 | 173.91 |
| 22Q2 (11) | 1.17 | -30.36 | 1075.0 | -0.38 | 29.63 | 76.83 | -0.94 | -223.68 | -264.91 | 0.04 | -20.0 | 33.33 | 0.79 | -30.7 | 144.89 | 0.49 | 2.08 | -70.3 | 0 | 0 | 0 | 6.76 | 15.74 | -64.77 | 0.84 | -22.94 | -43.24 | 0.98 | -5.77 | -15.52 | 0.44 | 0.0 | 29.41 | 0 | 0 | 0 | 82.39 | -27.41 | 1129.93 |
| 22Q1 (10) | 1.68 | 286.67 | 200.0 | -0.54 | 55.0 | -14.89 | 0.76 | 85.37 | 3900.0 | 0.05 | 150.0 | 162.5 | 1.14 | 154.29 | 1166.67 | 0.48 | -55.56 | -9.43 | 0 | 0 | 0 | 5.84 | -55.83 | -13.95 | 1.09 | -7.63 | -9.17 | 1.04 | 9.47 | 7.22 | 0.44 | 12.82 | 46.67 | 0 | 0 | 0 | 113.51 | 269.01 | 157.43 |
| 21Q4 (9) | -0.9 | -247.54 | -150.28 | -1.2 | 6.25 | -287.1 | 0.41 | -73.89 | 373.33 | 0.02 | 300.0 | 140.0 | -2.1 | -213.43 | -241.89 | 1.08 | -15.62 | 260.0 | 0 | 0 | 0 | 13.22 | -5.61 | 191.26 | 1.18 | 0.0 | 8.26 | 0.95 | -4.04 | 20.25 | 0.39 | 5.41 | 30.0 | 0 | 0 | 0 | -67.16 | -249.74 | -140.9 |
| 21Q3 (8) | 0.61 | 608.33 | 6200.0 | -1.28 | 21.95 | -212.2 | 1.57 | 175.44 | 220.77 | -0.01 | -133.33 | 0 | -0.67 | 61.93 | -59.52 | 1.28 | -22.42 | 212.2 | 0 | 0 | 0 | 14.00 | -27.01 | 102.55 | 1.18 | -20.27 | 37.21 | 0.99 | -14.66 | 62.3 | 0.37 | 8.82 | 27.59 | 0 | 0 | 0 | 44.85 | 660.66 | 4136.76 |
| 21Q2 (7) | -0.12 | -121.43 | -114.12 | -1.64 | -248.94 | -396.97 | 0.57 | 2950.0 | 221.28 | 0.03 | 137.5 | -40.0 | -1.76 | -2055.56 | -438.46 | 1.65 | 211.32 | 560.0 | 0 | 0 | 0 | 19.19 | 182.72 | 411.88 | 1.48 | 23.33 | 37.04 | 1.16 | 19.59 | 45.0 | 0.34 | 13.33 | 13.33 | 0 | 0 | 0 | -8.00 | -118.14 | -110.35 |
| 21Q1 (6) | 0.56 | -68.72 | -47.66 | -0.47 | -51.61 | -4.44 | -0.02 | 86.67 | -111.11 | -0.08 | -60.0 | -900.0 | 0.09 | -93.92 | -85.48 | 0.53 | 76.67 | 15.22 | 0 | 0 | 0 | 6.79 | 49.52 | -15.62 | 1.2 | 10.09 | 42.86 | 0.97 | 22.78 | 29.33 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0 | 44.09 | -73.15 | -56.73 |
| 20Q4 (5) | 1.79 | 18000.0 | 67.29 | -0.31 | 24.39 | 55.07 | -0.15 | 88.46 | -165.22 | -0.05 | 0 | -162.5 | 1.48 | 452.38 | 289.47 | 0.3 | -26.83 | -56.52 | 0 | 0 | 0 | 4.54 | -34.36 | -62.18 | 1.09 | 26.74 | 45.33 | 0.79 | 29.51 | 64.58 | 0.3 | 3.45 | 0.0 | 0 | 0 | 0 | 164.22 | 14879.82 | 19.71 |
| 20Q3 (4) | -0.01 | -101.18 | 0.0 | -0.41 | -24.24 | 0.0 | -1.3 | -176.6 | 0.0 | 0 | -100.0 | 0.0 | -0.42 | -180.77 | 0.0 | 0.41 | 64.0 | 0.0 | 0 | 0 | 0.0 | 6.91 | 84.47 | 0.0 | 0.86 | -20.37 | 0.0 | 0.61 | -23.75 | 0.0 | 0.29 | -3.33 | 0.0 | 0 | 0 | 0.0 | -1.11 | -101.44 | 0.0 |
| 20Q2 (3) | 0.85 | -20.56 | 0.0 | -0.33 | 26.67 | 0.0 | -0.47 | -361.11 | 0.0 | 0.05 | 400.0 | 0.0 | 0.52 | -16.13 | 0.0 | 0.25 | -45.65 | 0.0 | 0 | 0 | 0.0 | 3.75 | -53.39 | 0.0 | 1.08 | 28.57 | 0.0 | 0.8 | 6.67 | 0.0 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0.0 | 77.27 | -24.17 | 0.0 |
| 20Q1 (2) | 1.07 | 0.0 | 0.0 | -0.45 | 34.78 | 0.0 | 0.18 | -21.74 | 0.0 | 0.01 | -87.5 | 0.0 | 0.62 | 63.16 | 0.0 | 0.46 | -33.33 | 0.0 | 0 | 0 | 0.0 | 8.04 | -32.98 | 0.0 | 0.84 | 12.0 | 0.0 | 0.75 | 56.25 | 0.0 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0.0 | 101.90 | -25.71 | 0.0 |
| 19Q4 (1) | 1.07 | 0.0 | 0.0 | -0.69 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0.69 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 12.00 | 0.0 | 0.0 | 0.75 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 137.18 | 0.0 | 0.0 |
