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) | -1.28 | 0 | -10.09 | 0 | 11.56 | -28.42 | -0.68 | 0 | -11.37 | 0 | 11.5 | -7.18 | -0.33 | 0 | 106.78 | -16.75 | -0.96 | 0 | -0.37 | 0 | 1.18 | 13.46 | 0.96 | -41.82 | -72.32 | 0 |
| 2022 (9) | -2.0 | 0 | -14.27 | 0 | 16.15 | 162.18 | -0.17 | 0 | -16.27 | 0 | 12.39 | 481.69 | 0.68 | 385.71 | 128.26 | 387.75 | -2.02 | 0 | -1.73 | 0 | 1.04 | 108.0 | 1.65 | -20.67 | -208.33 | 0 |
| 2021 (8) | 0.42 | 20.0 | -5.2 | 0 | 6.16 | 65.59 | 0 | 0 | -4.78 | 0 | 2.13 | 45.89 | 0.14 | 0 | 26.30 | 108.93 | -2.58 | 0 | -1.45 | 0 | 0.5 | 56.25 | 2.08 | 9.47 | 37.17 | 187.79 |
| 2020 (7) | 0.35 | -75.69 | -0.97 | 0 | 3.72 | 0 | 0.02 | 0 | -0.62 | 0 | 1.46 | 147.46 | -0.03 | 0 | 12.59 | 183.72 | -0.1 | 0 | 0.49 | -26.87 | 0.32 | 0.0 | 1.9 | -4.52 | 12.92 | -73.27 |
| 2019 (6) | 1.44 | -70.12 | -1.23 | 0 | -1.11 | 0 | -0.06 | 0 | 0.21 | -93.35 | 0.59 | 195.0 | -0.01 | 0 | 4.44 | 215.18 | 0.74 | 34.55 | 0.67 | -25.56 | 0.32 | -5.88 | 1.99 | -19.11 | 48.32 | -62.91 |
| 2018 (5) | 4.82 | -14.99 | -1.66 | 0 | -3.64 | 0 | -0.07 | 0 | 3.16 | -30.09 | 0.2 | -71.01 | -0.03 | 0 | 1.41 | -66.67 | 0.55 | -67.07 | 0.9 | 4.65 | 0.34 | -8.11 | 2.46 | 0.0 | 130.27 | -15.22 |
| 2017 (4) | 5.67 | 5.19 | -1.15 | 0 | -3.47 | 0 | -0.03 | 0 | 4.52 | -11.72 | 0.69 | 38.0 | -0.11 | 0 | 4.22 | 38.93 | 1.67 | -12.57 | 0.86 | 4.88 | 0.37 | -21.28 | 2.46 | -10.22 | 153.66 | 14.89 |
| 2016 (3) | 5.39 | -0.55 | -0.27 | 0 | -4.86 | 0 | -0.21 | 0 | 5.12 | 60.5 | 0.5 | -18.03 | 0.33 | 0 | 3.04 | -22.42 | 1.91 | 3.24 | 0.82 | 7.89 | 0.47 | -4.08 | 2.74 | 1.11 | 133.75 | -2.28 |
| 2015 (2) | 5.42 | 1.5 | -2.23 | 0 | -3.26 | 0 | 0.07 | 40.0 | 3.19 | -50.08 | 0.61 | 22.0 | -0.22 | 0 | 3.92 | 31.17 | 1.85 | 45.67 | 0.76 | -44.53 | 0.49 | 2.08 | 2.71 | 5.45 | 136.87 | 13.29 |
| 2014 (1) | 5.34 | 56.6 | 1.05 | 0 | -6.58 | 0 | 0.05 | 0 | 6.39 | 0 | 0.5 | -67.11 | -0.01 | 0 | 2.99 | -69.09 | 1.27 | 234.21 | 1.37 | 48.91 | 0.48 | -7.69 | 2.57 | 10.3 | 120.81 | 33.57 |
| 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) | -0.94 | -154.05 | -174.6 | -0.06 | 97.36 | 98.17 | -0.74 | -150.68 | -129.13 | -0.01 | -200.0 | 50.0 | -1.0 | 62.12 | 50.25 | 0.24 | -29.41 | -93.3 | -0.24 | -242.86 | -2300.0 | 8.08 | -40.58 | -93.36 | -0.14 | 62.16 | 6.67 | -0.11 | -10.0 | -113.58 | 0.31 | -3.12 | -3.12 | 0.28 | 3.7 | 12.0 | -195.83 | -159.35 | -314.48 |
| 24Q2 (19) | -0.37 | 62.24 | 44.78 | -2.27 | -467.5 | 60.31 | 1.46 | 1023.08 | -66.74 | 0.01 | -80.0 | 0 | -2.64 | -91.3 | 58.69 | 0.34 | -19.05 | -92.74 | -0.07 | -75.0 | -800.0 | 13.60 | -26.5 | -92.42 | -0.37 | 24.49 | -94.74 | -0.1 | 69.7 | -100.0 | 0.32 | 0.0 | 45.45 | 0.27 | 0.0 | 22.73 | -75.51 | 79.97 | 56.05 |
| 24Q1 (18) | -0.98 | -92.16 | 27.94 | -0.4 | -111.2 | 91.43 | 0.13 | -45.83 | -97.04 | 0.05 | 107.14 | 66.67 | -1.38 | -145.1 | 77.11 | 0.42 | 143.75 | -90.0 | -0.04 | 87.88 | 0 | 18.50 | 150.5 | -88.59 | -0.49 | -40.0 | -81.48 | -0.33 | 64.13 | -57.14 | 0.32 | -3.03 | 0.0 | 0.27 | -3.57 | 28.57 | -376.92 | 0 | 11.31 |
| 23Q4 (17) | -0.51 | -140.48 | -21.43 | 3.57 | 209.17 | 254.55 | 0.24 | -90.55 | 442.86 | -0.7 | -3400.0 | -233.33 | 3.06 | 252.24 | 212.09 | -0.96 | -126.82 | -126.45 | -0.33 | -3200.0 | -1750.0 | -36.64 | -130.09 | -123.92 | -0.35 | -133.33 | 18.6 | -0.92 | -213.58 | -206.67 | 0.33 | 3.12 | 13.79 | 0.28 | 12.0 | 40.0 | 0.00 | -100.0 | 100.0 |
| 23Q3 (16) | 1.26 | 288.06 | 77.46 | -3.27 | 42.83 | 22.51 | 2.54 | -42.14 | -78.57 | -0.02 | 0 | 0.0 | -2.01 | 68.54 | 42.74 | 3.58 | -23.5 | 88.42 | -0.01 | -200.0 | -114.29 | 121.77 | -32.09 | 96.75 | -0.15 | 21.05 | -150.0 | 0.81 | 1720.0 | 1257.14 | 0.32 | 45.45 | -5.88 | 0.25 | 13.64 | -37.5 | 91.30 | 153.15 | -13.84 |
| 23Q2 (15) | -0.67 | 50.74 | 45.97 | -5.72 | -22.48 | -30.59 | 4.39 | 0.0 | 29.5 | 0 | -100.0 | 100.0 | -6.39 | -5.97 | -13.7 | 4.68 | 11.43 | 11.96 | 0.01 | 0 | 0 | 179.31 | 10.57 | -30.08 | -0.19 | 29.63 | 80.41 | -0.05 | 76.19 | 93.98 | 0.22 | -31.25 | 4.76 | 0.22 | 4.76 | -56.86 | -171.79 | 59.58 | 0 |
| 23Q1 (14) | -1.36 | -223.81 | -29.52 | -4.67 | -102.16 | -39.4 | 4.39 | 6371.43 | 347.96 | 0.03 | 114.29 | 0.0 | -6.03 | -120.88 | -37.05 | 4.2 | 15.7 | 57.3 | 0 | -100.0 | -100.0 | 162.16 | 5.87 | 57.3 | -0.27 | 37.21 | 51.79 | -0.21 | 30.0 | 60.38 | 0.32 | 10.34 | 52.38 | 0.21 | 5.0 | -60.38 | -425.00 | -92.26 | 15.0 |
| 22Q4 (13) | -0.42 | -159.15 | -115.16 | -2.31 | 45.26 | -67.39 | -0.07 | -100.59 | -116.28 | -0.21 | -950.0 | -320.0 | -2.73 | 22.22 | -296.4 | 3.63 | 91.05 | 312.5 | 0.02 | -71.43 | -96.15 | 153.16 | 147.48 | 336.87 | -0.43 | -616.67 | -53.57 | -0.3 | -328.57 | -87.5 | 0.29 | -14.71 | 38.1 | 0.2 | -50.0 | -62.26 | -221.05 | -308.6 | -146.29 |
| 22Q3 (12) | 0.71 | 157.26 | 195.83 | -4.22 | 3.65 | -517.82 | 11.85 | 249.56 | 939.47 | -0.02 | -100.0 | -300.0 | -3.51 | 37.54 | -380.8 | 1.9 | -54.55 | 3900.0 | 0.07 | 0 | 118.92 | 61.89 | -75.87 | 2006.19 | -0.06 | 93.81 | 94.0 | -0.07 | 91.57 | 82.93 | 0.34 | 61.9 | 142.86 | 0.4 | -21.57 | -23.08 | 105.97 | 0 | 10.39 |
| 22Q2 (11) | -1.24 | -18.1 | 31.49 | -4.38 | -30.75 | -280.87 | 3.39 | 245.92 | 38.93 | -0.01 | -133.33 | -150.0 | -5.62 | -27.73 | -89.86 | 4.18 | 56.55 | 20800.0 | 0 | -100.0 | 100.0 | 256.44 | 148.76 | 19389.57 | -0.97 | -73.21 | 5.83 | -0.83 | -56.6 | -27.69 | 0.21 | 0.0 | 162.5 | 0.51 | -3.77 | -1.92 | 0.00 | 100.0 | 0 |
| 22Q1 (10) | -1.05 | -137.91 | -34.62 | -3.35 | -142.75 | 8.97 | 0.98 | 127.91 | -54.42 | 0.03 | 160.0 | 50.0 | -4.4 | -416.55 | 1.35 | 2.67 | 203.41 | 106.98 | 0.59 | 13.46 | 0 | 103.09 | 194.04 | 102.18 | -0.56 | -100.0 | -107.41 | -0.53 | -231.25 | -120.83 | 0.21 | 0.0 | 162.5 | 0.53 | 0.0 | 3.92 | -500.00 | -204.69 | -124.36 |
| 21Q4 (9) | 2.77 | 1054.17 | 374.26 | -1.38 | -236.63 | 6.76 | 0.43 | -62.28 | -83.33 | -0.05 | -600.0 | -66.67 | 1.39 | 11.2 | 155.82 | 0.88 | 1860.0 | -3.3 | 0.52 | 240.54 | 2700.0 | 35.06 | 1179.84 | 0.94 | -0.28 | 72.0 | -211.11 | -0.16 | 60.98 | -206.67 | 0.21 | 50.0 | 162.5 | 0.53 | 1.92 | 8.16 | 477.59 | 397.49 | 440.46 |
| 21Q3 (8) | 0.24 | 113.26 | -85.45 | 1.01 | 187.83 | 268.33 | 1.14 | -53.28 | 642.86 | 0.01 | -50.0 | 200.0 | 1.25 | 142.23 | 19.05 | -0.05 | -350.0 | -113.51 | -0.37 | -3600.0 | 0 | -3.25 | -346.75 | -136.77 | -1.0 | 2.91 | -209.89 | -0.41 | 36.92 | -161.19 | 0.14 | 75.0 | 75.0 | 0.52 | 0.0 | 8.33 | 96.00 | 0 | -28.44 |
| 21Q2 (7) | -1.81 | -132.05 | -228.37 | -1.15 | 68.75 | -249.35 | 2.44 | 13.49 | 960.87 | 0.02 | 0.0 | 300.0 | -2.96 | 33.63 | -235.78 | 0.02 | -98.45 | 200.0 | -0.01 | 0 | 0.0 | 1.32 | -97.42 | 247.37 | -1.03 | -281.48 | -123.91 | -0.65 | -170.83 | -2066.67 | 0.08 | 0.0 | 0.0 | 0.52 | 1.96 | 10.64 | 0.00 | 100.0 | -100.0 |
| 21Q1 (6) | -0.78 | 22.77 | 54.12 | -3.68 | -148.65 | -1151.43 | 2.15 | -16.67 | 91.96 | 0.02 | 166.67 | -71.43 | -4.46 | -79.12 | -230.37 | 1.29 | 41.76 | 578.95 | 0 | 100.0 | 0 | 50.99 | 46.8 | 581.63 | -0.27 | -200.0 | 41.3 | -0.24 | -260.0 | 17.24 | 0.08 | 0.0 | 0.0 | 0.51 | 4.08 | 10.87 | -222.86 | -58.87 | 67.23 |
| 20Q4 (5) | -1.01 | -161.21 | 6.48 | -1.48 | -146.67 | -722.22 | 2.58 | 1328.57 | 214.63 | -0.03 | -200.0 | 50.0 | -2.49 | -337.14 | -97.62 | 0.91 | 145.95 | 468.75 | -0.02 | 0 | -100.0 | 34.73 | 293.33 | 564.27 | -0.09 | -109.89 | -550.0 | 0.15 | -77.61 | 350.0 | 0.08 | 0.0 | 0.0 | 0.49 | 2.08 | 6.52 | -140.28 | -204.57 | 37.65 |
| 20Q3 (4) | 1.65 | 17.02 | 0.0 | -0.6 | -177.92 | 0.0 | -0.21 | -191.3 | 0.0 | -0.01 | 0.0 | 0.0 | 1.05 | -51.83 | 0.0 | 0.37 | 1950.0 | 0.0 | 0 | 100.0 | 0.0 | 8.83 | 1089.02 | 0.0 | 0.91 | 297.83 | 0.0 | 0.67 | 2333.33 | 0.0 | 0.08 | 0.0 | 0.0 | 0.48 | 2.13 | 0.0 | 134.15 | -50.53 | 0.0 |
| 20Q2 (3) | 1.41 | 182.94 | 0.0 | 0.77 | 120.0 | 0.0 | 0.23 | -79.46 | 0.0 | -0.01 | -114.29 | 0.0 | 2.18 | 261.48 | 0.0 | -0.02 | -110.53 | 0.0 | -0.01 | 0 | 0.0 | -0.89 | -111.94 | 0.0 | -0.46 | 0.0 | 0.0 | -0.03 | 89.66 | 0.0 | 0.08 | 0.0 | 0.0 | 0.47 | 2.17 | 0.0 | 271.15 | 139.88 | 0.0 |
| 20Q1 (2) | -1.7 | -57.41 | 0.0 | 0.35 | 294.44 | 0.0 | 1.12 | 36.59 | 0.0 | 0.07 | 216.67 | 0.0 | -1.35 | -7.14 | 0.0 | 0.19 | 18.75 | 0.0 | 0 | 100.0 | 0.0 | 7.48 | 43.06 | 0.0 | -0.46 | -2400.0 | 0.0 | -0.29 | -383.33 | 0.0 | 0.08 | 0.0 | 0.0 | 0.46 | 0.0 | 0.0 | -680.00 | -202.22 | 0.0 |
| 19Q4 (1) | -1.08 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | 0.82 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | -1.26 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 5.23 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.46 | 0.0 | 0.0 | -225.00 | 0.0 | 0.0 |
