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) | 12.51 | 0 | -11.97 | 0 | -6.6 | 0 | -3.21 | 0 | 0.54 | 0 | 2.65 | 33.84 | 0.16 | 0 | 6.94 | 45.4 | -2.4 | 0 | -20.84 | 0 | 15.48 | -5.38 | 0.03 | -25.0 | 0.00 | 0 |
| 2022 (9) | -2.81 | 0 | -0.66 | 0 | -16.14 | 0 | -4.54 | 0 | -3.47 | 0 | 1.98 | -13.91 | -0.64 | 0 | 4.77 | 7.02 | 0.28 | -93.47 | -8.33 | 0 | 16.36 | 8.78 | 0.04 | -20.0 | -34.82 | 0 |
| 2021 (8) | 11.91 | 309.28 | -0.64 | 0 | -13.38 | 0 | -0.31 | 0 | 11.27 | 0 | 2.3 | -43.77 | 0.41 | 28.12 | 4.46 | -47.78 | 4.29 | 74.39 | -2.32 | 0 | 15.04 | 1.14 | 0.05 | 0.0 | 93.27 | 345.17 |
| 2020 (7) | 2.91 | -82.85 | -3.48 | 0 | -8.67 | 0 | -1.9 | 0 | -0.57 | 0 | 4.09 | -48.94 | 0.32 | 0 | 8.54 | -29.21 | 2.46 | -80.89 | -1.03 | 0 | 14.87 | -7.29 | 0.05 | -37.5 | 20.95 | -72.64 |
| 2019 (6) | 16.97 | 86.48 | -3.71 | 0 | -15.29 | 0 | 0 | 0 | 13.26 | 0 | 8.01 | 0.25 | 0 | 0 | 12.06 | -2.53 | 12.87 | 31.6 | 6.04 | 22.02 | 16.04 | 200.37 | 0.08 | 0.0 | 76.58 | -12.73 |
| 2018 (5) | 9.1 | 30.37 | -10.26 | 0 | -10.16 | 0 | 0.71 | -52.67 | -1.16 | 0 | 7.99 | -64.01 | -0.01 | 0 | 12.37 | -66.33 | 9.78 | 10.38 | 4.95 | 44.74 | 5.34 | 23.61 | 0.08 | 166.67 | 87.75 | -2.31 |
| 2017 (4) | 6.98 | -30.96 | 8.41 | 480.0 | -1.26 | 0 | 1.5 | 20.0 | 15.39 | 33.13 | 22.2 | 770.59 | -1.04 | 0 | 36.74 | 822.17 | 8.86 | 1.26 | 3.42 | 10.32 | 4.32 | -11.29 | 0.03 | 0.0 | 89.83 | -28.92 |
| 2016 (3) | 10.11 | 0 | 1.45 | 0 | -17.35 | 0 | 1.25 | 119.3 | 11.56 | 0 | 2.55 | -47.31 | -0.97 | 0 | 3.98 | -40.44 | 8.75 | -32.74 | 3.1 | -3.73 | 4.87 | -7.06 | 0.03 | -40.0 | 126.38 | 0 |
| 2015 (2) | -3.82 | 0 | -5.32 | 0 | 7.64 | 0 | 0.57 | -65.87 | -9.14 | 0 | 4.84 | 229.25 | 0 | 0 | 6.69 | 246.04 | 13.01 | -16.06 | 3.22 | -69.99 | 5.24 | -5.24 | 0.05 | -66.67 | -44.89 | 0 |
| 2014 (1) | 8.86 | -31.0 | -7.64 | 0 | -11.44 | 0 | 1.67 | 1092.86 | 1.22 | 0 | 1.47 | -52.12 | -1.48 | 0 | 1.93 | -54.77 | 15.5 | 35.02 | 10.73 | 8.82 | 5.53 | -9.34 | 0.15 | -6.25 | 53.99 | -32.22 |
| 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) | -0.35 | -147.3 | -418.18 | -0.64 | -966.67 | -72.97 | -2.1 | -707.69 | -166.67 | -2.06 | 0 | 0 | -0.99 | -245.59 | -280.77 | 0.31 | 287.5 | 34.78 | 0.05 | -44.44 | 141.67 | 4.38 | 326.91 | 60.48 | -1.26 | -1160.0 | -93.85 | -1.55 | -318.92 | 31.42 | 3.89 | 4.85 | -1.02 | 0.01 | 0.0 | 0.0 | -14.89 | -167.42 | -327.47 |
| 24Q2 (19) | 0.74 | 219.35 | 13.85 | -0.06 | 89.09 | 93.26 | -0.26 | 74.76 | 80.3 | 0 | 0 | 100.0 | 0.68 | 158.12 | 383.33 | 0.08 | -81.4 | -92.16 | 0.09 | 350.0 | -47.06 | 1.03 | -78.27 | -90.83 | -0.1 | -125.64 | 85.07 | -0.37 | 72.59 | 91.11 | 3.71 | -5.36 | -2.37 | 0.01 | 0.0 | 0.0 | 22.09 | 191.92 | 0 |
| 24Q1 (18) | -0.62 | -109.92 | -111.27 | -0.55 | 85.09 | 92.17 | -1.03 | 83.86 | 49.76 | 0 | -100.0 | 0 | -1.17 | -145.7 | 23.03 | 0.43 | 104.76 | -63.87 | 0.02 | -81.82 | 0 | 4.72 | 126.56 | -58.07 | 0.39 | 116.96 | -68.03 | -1.35 | 90.67 | -3475.0 | 3.92 | 0.26 | 1.82 | 0.01 | 0.0 | 0.0 | -24.03 | 0 | -117.04 |
| 23Q4 (17) | 6.25 | 5581.82 | 389.35 | -3.69 | -897.3 | -146.0 | -6.38 | -302.54 | -552.48 | 1.73 | 0 | 276.53 | 2.56 | 1084.62 | 169.95 | 0.21 | -8.7 | -75.86 | 0.11 | 191.67 | 116.18 | 2.08 | -23.64 | -77.8 | -2.3 | -253.85 | -369.39 | -14.47 | -540.27 | -233.41 | 3.91 | -0.51 | -1.51 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 23Q3 (16) | 0.11 | -83.08 | 145.83 | -0.37 | 58.43 | 15.91 | 3.15 | 338.64 | 129.94 | 0 | 100.0 | 100.0 | -0.26 | -8.33 | 61.76 | 0.23 | -77.45 | -48.89 | -0.12 | -170.59 | 0 | 2.73 | -75.61 | -41.61 | -0.65 | 2.99 | -103.12 | -2.26 | 45.67 | -37.8 | 3.93 | 3.42 | -5.53 | 0.01 | 0.0 | 0.0 | 6.55 | 0 | 169.02 |
| 23Q2 (15) | 0.65 | -88.18 | -83.75 | -0.89 | 87.32 | -245.9 | -1.32 | 35.61 | 53.36 | -4.94 | 0 | 0 | -0.24 | 84.21 | -105.21 | 1.02 | -14.29 | 466.67 | 0.17 | 0 | 325.0 | 11.18 | -0.66 | 527.56 | -0.67 | -154.92 | -452.63 | -4.16 | -10500.0 | -182.99 | 3.8 | -1.3 | -8.21 | 0.01 | 0.0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q1 (14) | 5.5 | 354.63 | 224.43 | -7.02 | -368.0 | -1147.76 | -2.05 | -245.39 | 51.19 | 0 | 100.0 | 0 | -1.52 | 58.47 | 59.47 | 1.19 | 36.78 | 147.92 | 0 | 100.0 | 0 | 11.26 | 19.96 | 193.42 | 1.22 | 348.98 | 37.08 | 0.04 | 100.92 | 104.55 | 3.85 | -3.02 | -5.87 | 0.01 | 0.0 | -66.67 | 141.03 | 0 | 203.38 |
| 22Q4 (13) | -2.16 | -800.0 | -117.49 | -1.5 | -240.91 | -528.57 | 1.41 | 113.4 | 219.49 | -0.98 | 72.47 | 0 | -3.66 | -438.24 | -128.82 | 0.87 | 93.33 | -5.43 | -0.68 | 0 | -361.54 | 9.39 | 100.84 | 37.21 | -0.49 | -53.12 | -135.51 | -4.34 | -164.63 | -404.65 | 3.97 | -4.57 | 12.15 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 22Q3 (12) | -0.24 | -106.0 | 84.0 | -0.44 | -172.13 | 67.65 | -10.52 | -271.73 | -3087.88 | -3.56 | 0 | 0 | -0.68 | -114.75 | 76.22 | 0.45 | 150.0 | -18.18 | 0 | -100.0 | 0 | 4.67 | 162.2 | -9.26 | -0.32 | -268.42 | -146.15 | -1.64 | -11.56 | -3.14 | 4.16 | 0.48 | 9.19 | 0.01 | 0 | 0.0 | -9.49 | -106.33 | 85.9 |
| 22Q2 (11) | 4.0 | 190.5 | 83.49 | 0.61 | -8.96 | 195.31 | -2.83 | 32.62 | 49.64 | 0 | 0 | 100.0 | 4.61 | 222.93 | 199.35 | 0.18 | -62.5 | -51.35 | 0.04 | 0 | 0 | 1.78 | -53.55 | -37.96 | 0.19 | -78.65 | -87.74 | -1.47 | -67.05 | -5000.0 | 4.14 | 1.22 | 8.09 | 0 | -100.0 | -100.0 | 149.81 | 209.82 | 165.95 |
| 22Q1 (10) | -4.42 | -135.79 | -294.64 | 0.67 | 91.43 | -33.66 | -4.2 | -255.93 | 32.8 | 0 | 0 | 0 | -3.75 | -129.53 | -3309.09 | 0.48 | -47.83 | 4.35 | 0 | -100.0 | -100.0 | 3.84 | -43.91 | 21.61 | 0.89 | -35.51 | -40.27 | -0.88 | -2.33 | -980.0 | 4.09 | 15.54 | 6.23 | 0.03 | 200.0 | 200.0 | -136.42 | -129.71 | -382.34 |
| 21Q4 (9) | 12.35 | 923.33 | 13.72 | 0.35 | 125.74 | 114.23 | -1.18 | -257.58 | 59.59 | 0 | 0 | -100.0 | 12.7 | 544.06 | 51.19 | 0.92 | 67.27 | -63.2 | 0.26 | 0 | 30.0 | 6.84 | 32.82 | -55.05 | 1.38 | 1161.54 | -22.91 | -0.86 | 45.91 | -143.88 | 3.54 | -7.09 | 6.31 | 0.01 | 0.0 | 0.0 | 459.11 | 782.54 | 124.06 |
| 21Q3 (8) | -1.5 | -168.81 | -142.37 | -1.36 | -112.5 | -151.85 | -0.33 | 94.13 | 94.14 | 0 | 100.0 | 100.0 | -2.86 | -285.71 | -195.33 | 0.55 | 48.65 | -36.78 | 0 | 0 | 0 | 5.15 | 79.27 | -30.03 | -0.13 | -108.39 | -134.21 | -1.59 | -5400.0 | -69.15 | 3.81 | -0.52 | -0.52 | 0.01 | 0.0 | 0.0 | -67.26 | -219.41 | -155.1 |
| 21Q2 (7) | 2.18 | 294.64 | -25.34 | -0.64 | -163.37 | -540.0 | -5.62 | 10.08 | -316.3 | -0.31 | 0 | 6.06 | 1.54 | 1500.0 | -45.39 | 0.37 | -19.57 | 60.87 | 0 | -100.0 | 0 | 2.87 | -8.95 | 34.89 | 1.55 | 4.03 | 1837.5 | 0.03 | -70.0 | 103.33 | 3.83 | -0.52 | 0.52 | 0.01 | 0.0 | 0.0 | 56.33 | 299.17 | -43.67 |
| 21Q1 (6) | -1.12 | -110.31 | 92.22 | 1.01 | 141.06 | 365.79 | -6.25 | -114.04 | -608.13 | 0 | -100.0 | 100.0 | -0.11 | -101.31 | 99.26 | 0.46 | -81.6 | -6.12 | 0.16 | -20.0 | 33.33 | 3.16 | -79.27 | -42.95 | 1.49 | -16.76 | 577.27 | 0.1 | -94.9 | 107.87 | 3.85 | 15.62 | -1.28 | 0.01 | 0.0 | 0.0 | -28.28 | -113.8 | 94.81 |
| 20Q4 (5) | 10.86 | 206.78 | -43.47 | -2.46 | -355.56 | -845.45 | -2.92 | 48.13 | 36.52 | 0.38 | 235.71 | 0 | 8.4 | 180.0 | -57.01 | 2.5 | 187.36 | 70.07 | 0.2 | 0 | 0 | 15.22 | 106.73 | 98.64 | 1.79 | 371.05 | -62.24 | 1.96 | 308.51 | -38.56 | 3.33 | -13.05 | -12.14 | 0.01 | 0.0 | 0.0 | 204.91 | 67.86 | -25.44 |
| 20Q3 (4) | 3.54 | 21.23 | 0.0 | -0.54 | -440.0 | 0.0 | -5.63 | -317.04 | 0.0 | -0.28 | 15.15 | 0.0 | 3.0 | 6.38 | 0.0 | 0.87 | 278.26 | 0.0 | 0 | 0 | 0.0 | 7.36 | 245.62 | 0.0 | 0.38 | 375.0 | 0.0 | -0.94 | -4.44 | 0.0 | 3.83 | 0.52 | 0.0 | 0.01 | 0.0 | 0.0 | 122.07 | 22.07 | 0.0 |
| 20Q2 (3) | 2.92 | 120.28 | 0.0 | -0.1 | 73.68 | 0.0 | -1.35 | -209.76 | 0.0 | -0.33 | 80.24 | 0.0 | 2.82 | 119.08 | 0.0 | 0.23 | -53.06 | 0.0 | 0 | -100.0 | 0.0 | 2.13 | -61.49 | 0.0 | 0.08 | -63.64 | 0.0 | -0.9 | 29.13 | 0.0 | 3.81 | -2.31 | 0.0 | 0.01 | 0.0 | 0.0 | 100.00 | 118.33 | 0.0 |
| 20Q1 (2) | -14.4 | -174.96 | 0.0 | -0.38 | -215.15 | 0.0 | 1.23 | 126.74 | 0.0 | -1.67 | 0 | 0.0 | -14.78 | -175.64 | 0.0 | 0.49 | -66.67 | 0.0 | 0.12 | 0 | 0.0 | 5.53 | -27.8 | 0.0 | 0.22 | -95.36 | 0.0 | -1.27 | -139.81 | 0.0 | 3.9 | 2.9 | 0.0 | 0.01 | 0.0 | 0.0 | -545.45 | -298.48 | 0.0 |
| 19Q4 (1) | 19.21 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | -4.6 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 19.54 | 0.0 | 0.0 | 1.47 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 7.66 | 0.0 | 0.0 | 4.74 | 0.0 | 0.0 | 3.19 | 0.0 | 0.0 | 3.79 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 274.82 | 0.0 | 0.0 |
