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) | 1.57 | -18.23 | -6.13 | 0 | 1.72 | -39.44 | 3.82 | 1057.58 | -4.56 | 0 | 0 | 0 | -0.01 | 0 | -0.00 | 0 | 2.23 | 45.75 | 2.49 | 4.62 | 0.12 | -29.41 | 0 | 0 | 60.15 | -18.54 |
| 2022 (9) | 1.92 | 1271.43 | -2.95 | 0 | 2.84 | 34.6 | 0.33 | 153.85 | -1.03 | 0 | 0.03 | -70.0 | 0 | 0 | 0.12 | -63.83 | 1.53 | 6.25 | 2.38 | 46.91 | 0.17 | -48.48 | 0.05 | -28.57 | 73.85 | 965.49 |
| 2021 (8) | 0.14 | 0 | -5.07 | 0 | 2.11 | 78.81 | 0.13 | -80.6 | -4.93 | 0 | 0.1 | -56.52 | -0.04 | 0 | 0.34 | -47.98 | 1.44 | -14.79 | 1.62 | 14.08 | 0.33 | -23.26 | 0.07 | -22.22 | 6.93 | 0 |
| 2020 (7) | -0.92 | 0 | -2.8 | 0 | 1.18 | -32.95 | 0.67 | 570.0 | -3.72 | 0 | 0.23 | 35.29 | -0.06 | 0 | 0.65 | 46.16 | 1.69 | 39.67 | 1.42 | 65.12 | 0.43 | -27.12 | 0.09 | 28.57 | -47.42 | 0 |
| 2019 (6) | 0.8 | -49.37 | -1.08 | 0 | 1.76 | 0 | 0.1 | -64.29 | -0.28 | 0 | 0.17 | -26.09 | -0.07 | 0 | 0.44 | -39.28 | 1.21 | 0 | 0.86 | 4200.0 | 0.59 | 13.46 | 0.07 | 0.0 | 52.63 | -79.68 |
| 2018 (5) | 1.58 | 0 | 0.45 | 0 | -2.3 | 0 | 0.28 | 0 | 2.03 | 0 | 0.23 | 21.05 | -0.04 | 0 | 0.73 | 17.57 | -0.54 | 0 | 0.02 | 0.0 | 0.52 | 4.0 | 0.07 | 16.67 | 259.02 | 0 |
| 2017 (4) | -0.09 | 0 | -0.36 | 0 | 1.59 | 488.89 | -0.34 | 0 | -0.45 | 0 | 0.19 | -71.21 | 0 | 0 | 0.62 | -68.53 | -0.32 | 0 | 0.02 | -85.71 | 0.5 | 4.17 | 0.06 | 50.0 | -15.52 | 0 |
| 2016 (3) | -2.44 | 0 | -0.31 | 0 | 0.27 | 0 | -0.16 | 0 | -2.75 | 0 | 0.66 | 407.69 | 0 | 0 | 1.97 | 444.0 | -0.48 | 0 | 0.14 | -68.89 | 0.48 | -9.43 | 0.04 | -42.86 | -369.70 | 0 |
| 2015 (2) | -2.08 | 0 | 0.01 | 0 | -3.58 | 0 | 0.29 | 26.09 | -2.07 | 0 | 0.13 | -27.78 | 0 | 0 | 0.36 | -10.75 | -0.51 | 0 | 0.45 | 40.62 | 0.53 | -3.64 | 0.07 | -58.82 | -198.10 | 0 |
| 2014 (1) | 5.98 | 104.1 | -0.19 | 0 | -2.03 | 0 | 0.23 | 228.57 | 5.79 | 101.74 | 0.18 | -60.0 | 0 | 0 | 0.41 | -54.46 | -0.38 | 0 | 0.32 | 0 | 0.55 | -20.29 | 0.17 | -43.33 | 575.00 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | 4.88 | 161.38 | 4.5 | -0.02 | -100.17 | 99.32 | -3.34 | 9.24 | -156.92 | 1.26 | 122.38 | -7.35 | 4.86 | 26.56 | 177.71 | 0 | 0 | 0 | -0.01 | 0 | 0 | -0.00 | 0 | 0 | 0.68 | 1800.0 | 15.25 | 0.49 | 4.26 | -60.48 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 938.46 | 159.02 | 155.21 |
| 24Q2 (19) | -7.95 | -188.14 | -17.26 | 11.79 | 198.58 | 397.47 | -3.68 | -200.27 | -193.88 | -5.63 | -191.4 | -288.29 | 3.84 | 230.61 | 187.07 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.04 | -107.84 | -108.33 | 0.47 | -48.35 | -26.56 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -1590.00 | -265.7 | -57.12 |
| 24Q1 (18) | 9.02 | 288.79 | 563.24 | -11.96 | -264.63 | -422.27 | 3.67 | 382.89 | 322.42 | 6.16 | 6060.0 | 1062.5 | -2.94 | -206.25 | -216.13 | 0 | 0 | 0 | 0 | 100.0 | 0 | -0.00 | 0 | 0 | 0.51 | -26.09 | 8.51 | 0.91 | 727.27 | 82.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 959.57 | -42.09 | 273.95 |
| 23Q4 (17) | 2.32 | -50.32 | 184.67 | -3.28 | -12.33 | -472.73 | 0.76 | 158.46 | -79.12 | 0.1 | -92.65 | 135.71 | -0.96 | -154.86 | 48.39 | 0 | 0 | 0 | -0.01 | 0 | 0.0 | -0.00 | 0 | 0 | 0.69 | 16.95 | 76.92 | 0.11 | -91.13 | -65.62 | 0.03 | 0.0 | 0.0 | 0 | 0 | -100.0 | 1657.14 | 350.66 | 335.87 |
| 23Q3 (16) | 4.67 | 168.88 | -15.09 | -2.92 | -223.21 | -24.26 | -1.3 | -133.16 | 28.18 | 1.36 | -54.52 | 248.72 | 1.75 | 139.68 | -44.44 | 0 | 0 | 0 | 0 | 0 | -100.0 | -0.00 | 0 | 0 | 0.59 | 22.92 | 73.53 | 1.24 | 93.75 | 117.54 | 0.03 | 0.0 | 0.0 | 0 | 0 | 100.0 | 367.72 | 136.34 | -60.55 |
| 23Q2 (15) | -6.78 | -598.53 | -474.58 | 2.37 | 203.49 | 501.69 | 3.92 | 337.58 | 1020.0 | 2.99 | 567.19 | 433.93 | -4.41 | -374.19 | -149.15 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.48 | 2.13 | 14.29 | 0.64 | 28.0 | -37.25 | 0.03 | 0.0 | 0.0 | 0 | 0 | -100.0 | -1011.94 | -494.36 | -809.03 |
| 23Q1 (14) | 1.36 | 149.64 | 300.0 | -2.29 | -360.23 | -154.44 | -1.65 | -145.33 | -346.27 | -0.64 | -128.57 | -82.86 | -0.93 | 50.0 | -66.07 | 0 | 0 | -100.0 | 0 | 100.0 | 0 | -0.00 | 0 | -100.0 | 0.47 | 20.51 | 23.68 | 0.5 | 56.25 | 6.38 | 0.03 | 0.0 | -62.5 | 0 | -100.0 | -100.0 | 256.60 | 136.52 | 322.64 |
| 22Q4 (13) | -2.74 | -149.82 | -151.38 | 0.88 | 137.45 | 184.62 | 3.64 | 301.1 | 477.78 | -0.28 | -171.79 | 54.1 | -1.86 | -159.05 | 12.68 | 0 | 0 | -100.0 | -0.01 | -200.0 | 0.0 | -0.00 | 0 | -100.0 | 0.39 | 14.71 | 44.44 | 0.32 | -43.86 | -54.93 | 0.03 | 0.0 | -62.5 | 0.04 | 500.0 | 300.0 | -702.56 | -175.37 | -415.64 |
| 22Q3 (12) | 5.5 | 566.1 | 372.28 | -2.35 | -298.31 | -367.05 | -1.81 | -617.14 | -1005.0 | 0.39 | -30.36 | 150.65 | 3.15 | 277.97 | 376.32 | 0 | -100.0 | -100.0 | 0.01 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.34 | -19.05 | -8.11 | 0.57 | -44.12 | 62.86 | 0.03 | 0.0 | -62.5 | -0.01 | -200.0 | -200.0 | 932.20 | 937.4 | 303.05 |
| 22Q2 (11) | -1.18 | -447.06 | -345.83 | -0.59 | 34.44 | 82.8 | 0.35 | -47.76 | 139.77 | 0.56 | 260.0 | -51.72 | -1.77 | -216.07 | 40.0 | 0.01 | -66.67 | 0.0 | 0 | 0 | 100.0 | 0.13 | -66.0 | -1.99 | 0.42 | 10.53 | 31.25 | 1.02 | 117.02 | 466.67 | 0.03 | -62.5 | -62.5 | 0.01 | 0.0 | -50.0 | -111.32 | -283.35 | -164.94 |
| 22Q1 (10) | 0.34 | 131.19 | -87.68 | -0.9 | 13.46 | 39.19 | 0.67 | 6.35 | -68.98 | -0.35 | 42.62 | -202.94 | -0.56 | 73.71 | -143.75 | 0.03 | -50.0 | 0 | 0 | 100.0 | 100.0 | 0.39 | -50.65 | 0 | 0.38 | 40.74 | -19.15 | 0.47 | -33.8 | 23.68 | 0.08 | 0.0 | -11.11 | 0.01 | 0.0 | -50.0 | 60.71 | 144.56 | -89.22 |
| 21Q4 (9) | -1.09 | 46.04 | 18.05 | -1.04 | -218.18 | -40.54 | 0.63 | 215.0 | -55.63 | -0.61 | 20.78 | -219.61 | -2.13 | -86.84 | -2.9 | 0.06 | 200.0 | 100.0 | -0.01 | 0 | 0.0 | 0.79 | 200.0 | 109.75 | 0.27 | -27.03 | -46.0 | 0.71 | 102.86 | 108.82 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | -136.25 | 70.32 | 54.92 |
| 21Q3 (8) | -2.02 | -520.83 | -773.33 | 0.88 | 125.66 | 166.17 | 0.2 | 122.73 | 114.29 | -0.77 | -166.38 | -175.49 | -1.14 | 61.36 | -10.68 | 0.02 | 100.0 | -33.33 | 0 | 100.0 | 0 | 0.26 | 94.73 | -5.93 | 0.37 | 15.62 | -11.9 | 0.35 | 94.44 | -32.69 | 0.08 | 0.0 | -27.27 | 0.01 | -50.0 | -50.0 | -459.09 | -367.8 | -1094.7 |
| 21Q2 (7) | 0.48 | -82.61 | 84.62 | -3.43 | -131.76 | -1329.17 | -0.88 | -140.74 | -172.73 | 1.16 | 241.18 | 314.81 | -2.95 | -330.47 | -14850.0 | 0.01 | 0 | -87.5 | -0.02 | -100.0 | 0.0 | 0.14 | 0 | -84.49 | 0.32 | -31.91 | -30.43 | 0.18 | -52.63 | -40.0 | 0.08 | -11.11 | -33.33 | 0.02 | 0.0 | -50.0 | 171.43 | -69.57 | 203.3 |
| 21Q1 (6) | 2.76 | 307.52 | 1940.0 | -1.48 | -100.0 | -196.0 | 2.16 | 52.11 | 4420.0 | 0.34 | -33.33 | 230.77 | 1.28 | 161.84 | 296.92 | 0 | -100.0 | -100.0 | -0.01 | 0.0 | 66.67 | -0.00 | -100.0 | -100.0 | 0.47 | -6.0 | 51.61 | 0.38 | 11.76 | 46.15 | 0.09 | 12.5 | -25.0 | 0.02 | 0.0 | 0.0 | 563.27 | 286.34 | 1602.04 |
| 20Q4 (5) | -1.33 | -543.33 | -75.0 | -0.74 | 44.36 | -289.47 | 1.42 | 201.43 | 18.33 | 0.51 | -50.0 | 270.0 | -2.07 | -100.97 | -117.89 | 0.03 | 0.0 | -70.0 | -0.01 | 0 | 85.71 | 0.38 | 34.55 | -61.22 | 0.5 | 19.05 | 6.38 | 0.34 | -34.62 | 17.24 | 0.08 | -27.27 | -50.0 | 0.02 | 0.0 | 0.0 | -302.27 | -754.92 | -86.93 |
| 20Q3 (4) | 0.3 | 15.38 | 0.0 | -1.33 | -454.17 | 0.0 | -1.4 | -215.7 | 0.0 | 1.02 | 288.89 | 0.0 | -1.03 | -5250.0 | 0.0 | 0.03 | -62.5 | 0.0 | 0 | 100.0 | 0.0 | 0.28 | -67.89 | 0.0 | 0.42 | -8.7 | 0.0 | 0.52 | 73.33 | 0.0 | 0.11 | -8.33 | 0.0 | 0.02 | -50.0 | 0.0 | 46.15 | -18.34 | 0.0 |
| 20Q2 (3) | 0.26 | 273.33 | 0.0 | -0.24 | 52.0 | 0.0 | 1.21 | 2520.0 | 0.0 | -0.54 | -107.69 | 0.0 | 0.02 | 103.08 | 0.0 | 0.08 | -11.11 | 0.0 | -0.02 | 33.33 | 0.0 | 0.87 | -24.68 | 0.0 | 0.46 | 48.39 | 0.0 | 0.3 | 15.38 | 0.0 | 0.12 | 0.0 | 0.0 | 0.04 | 100.0 | 0.0 | 56.52 | 250.72 | 0.0 |
| 20Q1 (2) | -0.15 | 80.26 | 0.0 | -0.5 | -163.16 | 0.0 | -0.05 | -104.17 | 0.0 | -0.26 | 13.33 | 0.0 | -0.65 | 31.58 | 0.0 | 0.09 | -10.0 | 0.0 | -0.03 | 57.14 | 0.0 | 1.16 | 19.19 | 0.0 | 0.31 | -34.04 | 0.0 | 0.26 | -10.34 | 0.0 | 0.12 | -25.0 | 0.0 | 0.02 | 0.0 | 0.0 | -37.50 | 76.81 | 0.0 |
| 19Q4 (1) | -0.76 | 0.0 | 0.0 | -0.19 | 0.0 | 0.0 | 1.2 | 0.0 | 0.0 | -0.3 | 0.0 | 0.0 | -0.95 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 0.97 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -161.70 | 0.0 | 0.0 |
