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) | 5.15 | 0 | 0.1 | 0 | -5.74 | 0 | 0.26 | 0 | 5.25 | 0 | 0.21 | -25.0 | 0.02 | 0 | 1.37 | -14.47 | 0.25 | -84.94 | 0.62 | -78.55 | 0.42 | 7.69 | 0.02 | -50.0 | 485.85 | 0 |
| 2022 (9) | -0.28 | 0 | -0.13 | 0 | -2.03 | 0 | -0.45 | 0 | -0.41 | 0 | 0.28 | -12.5 | 0 | 0 | 1.60 | -14.45 | 1.66 | -12.63 | 2.89 | 133.06 | 0.39 | -4.88 | 0.04 | 0.0 | -8.43 | 0 |
| 2021 (8) | 0.11 | 0 | 0.08 | 0 | 1.23 | 0 | 0.06 | 0 | 0.19 | 0 | 0.32 | 255.56 | 0.01 | 0 | 1.87 | 144.95 | 1.9 | 258.49 | 1.24 | 0 | 0.41 | 0.0 | 0.04 | 0.0 | 6.51 | 0 |
| 2020 (7) | -0.2 | 0 | -0.31 | 0 | -2.98 | 0 | -0.23 | 0 | -0.51 | 0 | 0.09 | -47.06 | -0.06 | 0 | 0.77 | -18.88 | 0.53 | -77.25 | -0.29 | 0 | 0.41 | 41.38 | 0.04 | 300.0 | -125.00 | 0 |
| 2019 (6) | 2.94 | -20.11 | -0.09 | 0 | -4.74 | 0 | 0.6 | 0 | 2.85 | -27.11 | 0.17 | 112.5 | -0.06 | 0 | 0.94 | 144.34 | 2.33 | -6.05 | 1.94 | -34.68 | 0.29 | 38.1 | 0.01 | -66.67 | 131.25 | 14.49 |
| 2018 (5) | 3.68 | 160.99 | 0.23 | 475.0 | -2.21 | 0 | -0.35 | 0 | 3.91 | 169.66 | 0.08 | 0.0 | 0.01 | 0 | 0.39 | 6.76 | 2.48 | -13.29 | 2.97 | 67.8 | 0.21 | -8.7 | 0.03 | -25.0 | 114.64 | 65.86 |
| 2017 (4) | 1.41 | -61.26 | 0.04 | 0 | 4.53 | 0 | 0.73 | 0 | 1.45 | -60.06 | 0.08 | 14.29 | -0.03 | 0 | 0.36 | 2.04 | 2.86 | 13.04 | 1.77 | -17.67 | 0.23 | -8.0 | 0.04 | 33.33 | 69.12 | -53.86 |
| 2016 (3) | 3.64 | -12.92 | -0.01 | 0 | -3.12 | 0 | -0.17 | 0 | 3.63 | -9.93 | 0.07 | -56.25 | 0.07 | 0 | 0.35 | -48.92 | 2.53 | -42.63 | 2.15 | -48.69 | 0.25 | 4.17 | 0.03 | 50.0 | 149.79 | 59.47 |
| 2015 (2) | 4.18 | -49.21 | -0.15 | 0 | -5.62 | 0 | -0.54 | 0 | 4.03 | -48.53 | 0.16 | -5.88 | -0.02 | 0 | 0.69 | 10.32 | 4.41 | -10.18 | 4.19 | -28.62 | 0.24 | -25.0 | 0.02 | -71.43 | 93.93 | -28.55 |
| 2014 (1) | 8.23 | 335.45 | -0.4 | 0 | -4.57 | 0 | -0.34 | 0 | 7.83 | 335.0 | 0.17 | 41.67 | -0.49 | 0 | 0.63 | 19.76 | 4.91 | 25.9 | 5.87 | 1.91 | 0.32 | 3.23 | 0.07 | -22.22 | 131.47 | 328.49 |
| 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) | 0.45 | -38.36 | -60.53 | 1.33 | -51.64 | 4333.33 | -1.07 | -46.58 | 33.12 | 0.22 | 2100.0 | 257.14 | 1.78 | -48.85 | 52.14 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 0.83 | 2.07 | 1.1 | 0.74 | 34.55 | 270.0 | 0.53 | -13.11 | -1.85 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 70.31 | -30.65 | -59.91 |
| 24Q2 (19) | 0.73 | 421.43 | -48.59 | 2.75 | 173.92 | 9066.67 | -0.73 | -143.33 | 57.8 | 0.01 | 102.7 | 105.56 | 3.48 | 197.21 | 140.0 | 0.04 | 100.0 | -33.33 | 0 | 0 | 0 | 0.81 | 44.53 | -49.12 | 0.55 | 816.67 | 129.17 | 0.61 | 74.29 | 41.86 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 101.39 | 233.13 | -61.44 |
| 24Q1 (18) | 0.14 | -90.79 | -86.92 | -3.72 | -18700.0 | -37300.0 | -0.3 | -220.0 | 88.72 | -0.37 | -184.09 | -511.11 | -3.58 | -332.47 | -431.48 | 0.02 | -60.0 | -71.43 | 0 | -100.0 | 0 | 0.56 | -52.94 | -70.63 | 0.06 | 110.53 | -84.21 | 0.35 | 152.24 | 9.38 | 0.11 | 0.0 | 10.0 | 0 | -100.0 | 0 | 30.43 | 0 | -88.05 |
| 23Q4 (17) | 1.52 | 33.33 | 53.54 | 0.02 | -33.33 | 300.0 | 0.25 | 115.62 | -37.5 | 0.44 | 414.29 | -13.73 | 1.54 | 31.62 | 57.14 | 0.05 | 66.67 | -28.57 | 0.02 | 0 | 0 | 1.19 | 45.63 | -22.62 | -0.57 | -385.0 | -178.08 | -0.67 | -224.07 | -316.13 | 0.11 | 0.0 | 22.22 | 0.01 | 0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (16) | 1.14 | -19.72 | 35.71 | 0.03 | 0.0 | 250.0 | -1.6 | 7.51 | 51.22 | -0.14 | 22.22 | 74.55 | 1.17 | -19.31 | 42.68 | 0.03 | -50.0 | -57.14 | 0 | 0 | 0 | 0.82 | -48.64 | -49.9 | 0.2 | -16.67 | -4.76 | 0.54 | 25.58 | -47.06 | 0.11 | 0.0 | 10.0 | 0 | 0 | -100.0 | 175.38 | -33.3 | 135.93 |
| 23Q2 (15) | 1.42 | 32.71 | 238.1 | 0.03 | 200.0 | 137.5 | -1.73 | 34.96 | -280.21 | -0.18 | -300.0 | -1900.0 | 1.45 | 34.26 | 326.47 | 0.06 | -14.29 | -53.85 | 0 | 0 | 0 | 1.59 | -16.56 | -55.93 | 0.24 | -36.84 | 41.18 | 0.43 | 34.38 | -33.85 | 0.11 | 10.0 | 10.0 | 0 | 0 | -100.0 | 262.96 | 3.22 | 375.84 |
| 23Q1 (14) | 1.07 | 8.08 | 142.29 | 0.01 | 200.0 | 200.0 | -2.66 | -765.0 | -2560.0 | 0.09 | -82.35 | 121.43 | 1.08 | 10.2 | 142.52 | 0.07 | 0.0 | 250.0 | 0 | 0 | 0 | 1.91 | 23.98 | 379.7 | 0.38 | -47.95 | -30.91 | 0.32 | 3.23 | -64.44 | 0.1 | 11.11 | 0.0 | 0 | -100.0 | -100.0 | 254.76 | 5.51 | 201.7 |
| 22Q4 (13) | 0.99 | 17.86 | -9.17 | -0.01 | 50.0 | 92.86 | 0.4 | 112.2 | -71.63 | 0.51 | 192.73 | 537.5 | 0.98 | 19.51 | 3.16 | 0.07 | 0.0 | -53.33 | 0 | 0 | -100.0 | 1.54 | -5.71 | -45.54 | 0.73 | 247.62 | 35.19 | 0.31 | -69.61 | -18.42 | 0.09 | -10.0 | -10.0 | 0.01 | 0.0 | 0.0 | 241.46 | 224.83 | 8.55 |
| 22Q3 (12) | 0.84 | 100.0 | 423.08 | -0.02 | 75.0 | 66.67 | -3.28 | -441.67 | -249.77 | -0.55 | -5600.0 | -358.33 | 0.82 | 141.18 | 356.25 | 0.07 | -46.15 | -46.15 | 0 | 0 | -100.0 | 1.63 | -54.81 | -41.76 | 0.21 | 23.53 | -61.82 | 1.02 | 56.92 | 161.54 | 0.1 | 0.0 | -9.09 | 0.01 | 0.0 | 0.0 | 74.34 | 34.51 | 245.81 |
| 22Q2 (11) | 0.42 | 116.6 | 200.0 | -0.08 | -700.0 | -60.0 | 0.96 | 1060.0 | 300.0 | 0.01 | 102.38 | -93.33 | 0.34 | 113.39 | 172.34 | 0.13 | 550.0 | 550.0 | 0 | 0 | 100.0 | 3.61 | 808.19 | 640.28 | 0.17 | -69.09 | -74.24 | 0.65 | -27.78 | 85.71 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 55.26 | 122.06 | 160.53 |
| 22Q1 (10) | -2.53 | -332.11 | -743.33 | -0.01 | 92.86 | -102.94 | -0.1 | -107.09 | 96.17 | -0.42 | -625.0 | -950.0 | -2.54 | -367.37 | -6450.0 | 0.02 | -86.67 | 0.0 | 0 | -100.0 | 100.0 | 0.40 | -85.92 | -39.96 | 0.55 | 1.85 | 266.67 | 0.9 | 136.84 | 800.0 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -250.50 | -212.61 | -75.35 |
| 21Q4 (9) | 1.09 | 519.23 | 309.62 | -0.14 | -133.33 | -600.0 | 1.41 | -35.62 | 134.14 | 0.08 | 166.67 | 260.0 | 0.95 | 396.88 | 275.93 | 0.15 | 15.38 | 650.0 | 0.01 | -66.67 | 150.0 | 2.82 | 0.83 | 254.52 | 0.54 | -1.82 | 550.0 | 0.38 | -2.56 | 177.55 | 0.1 | -9.09 | 0.0 | 0.01 | 0.0 | 0.0 | 222.45 | 536.34 | 0 |
| 21Q3 (8) | -0.26 | 38.1 | 16.13 | -0.06 | -20.0 | -700.0 | 2.19 | 812.5 | 312.62 | -0.12 | -180.0 | -1100.0 | -0.32 | 31.91 | -6.67 | 0.13 | 550.0 | 1200.0 | 0.03 | 400.0 | 0 | 2.80 | 474.35 | 586.42 | 0.55 | -16.67 | 450.0 | 0.39 | 11.43 | 295.0 | 0.11 | 10.0 | 10.0 | 0.01 | 0.0 | 0.0 | -50.98 | 44.16 | 0 |
| 21Q2 (7) | -0.42 | -40.0 | -195.45 | -0.05 | -114.71 | -200.0 | 0.24 | 109.2 | -74.47 | 0.15 | 475.0 | -21.05 | -0.47 | -1275.0 | -195.92 | 0.02 | 0.0 | -60.0 | -0.01 | 0.0 | 0.0 | 0.49 | -26.34 | -69.27 | 0.66 | 340.0 | 175.0 | 0.35 | 250.0 | 800.0 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -91.30 | 36.09 | -112.45 |
| 21Q1 (6) | -0.3 | 42.31 | -257.89 | 0.34 | 1800.0 | 200.0 | -2.61 | 36.8 | -308.8 | -0.04 | 20.0 | 88.89 | 0.04 | 107.41 | 126.67 | 0.02 | 0.0 | 100.0 | -0.01 | 50.0 | 50.0 | 0.66 | -16.89 | 141.06 | 0.15 | 225.0 | -50.0 | 0.1 | 120.41 | -77.78 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -142.86 | 0 | -521.05 |
| 20Q4 (5) | -0.52 | -67.74 | -139.39 | -0.02 | -300.0 | 84.62 | -4.13 | -300.97 | -236.3 | -0.05 | -400.0 | -109.09 | -0.54 | -80.0 | -145.38 | 0.02 | 100.0 | -77.78 | -0.02 | 0 | 0.0 | 0.80 | 95.22 | -54.94 | -0.12 | -220.0 | -115.19 | -0.49 | -145.0 | -244.12 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 0.00 | 0 | -100.0 |
| 20Q3 (4) | -0.31 | -170.45 | 0.0 | 0.01 | -80.0 | 0.0 | -1.03 | -209.57 | 0.0 | -0.01 | -105.26 | 0.0 | -0.3 | -161.22 | 0.0 | 0.01 | -80.0 | 0.0 | 0 | 100.0 | 0.0 | 0.41 | -74.29 | 0.0 | 0.1 | -58.33 | 0.0 | -0.2 | -300.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q2 (3) | 0.44 | 131.58 | 0.0 | 0.05 | 114.71 | 0.0 | 0.94 | -24.8 | 0.0 | 0.19 | 152.78 | 0.0 | 0.49 | 426.67 | 0.0 | 0.05 | 400.0 | 0.0 | -0.01 | 50.0 | 0.0 | 1.59 | 477.78 | 0.0 | 0.24 | -20.0 | 0.0 | -0.05 | -111.11 | 0.0 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 733.33 | 2061.4 | 0.0 |
| 20Q1 (2) | 0.19 | -85.61 | 0.0 | -0.34 | -161.54 | 0.0 | 1.25 | -58.75 | 0.0 | -0.36 | -165.45 | 0.0 | -0.15 | -112.61 | 0.0 | 0.01 | -88.89 | 0.0 | -0.02 | 0.0 | 0.0 | 0.27 | -84.46 | 0.0 | 0.3 | -62.03 | 0.0 | 0.45 | 32.35 | 0.0 | 0.1 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | 33.93 | -88.69 | 0.0 |
| 19Q4 (1) | 1.32 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | 3.03 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | 1.19 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 1.77 | 0.0 | 0.0 | 0.79 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 300.00 | 0.0 | 0.0 |
