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) | 8.82 | -15.92 | -0.66 | 0 | -7.73 | 0 | -0.07 | 0 | 8.16 | 5.29 | 1.36 | -31.66 | 0.04 | 0 | 2.09 | -5.34 | 3.51 | -50.42 | 2.24 | -51.93 | 1.88 | 10.59 | 0.16 | 0.0 | 206.07 | 28.08 |
| 2022 (9) | 10.49 | 0 | -2.74 | 0 | -6.24 | 0 | -0.15 | 0 | 7.75 | 0 | 1.99 | -36.83 | 0 | 0 | 2.20 | -47.25 | 7.08 | 97.21 | 4.66 | 107.11 | 1.7 | 27.82 | 0.16 | 6.67 | 160.89 | 0 |
| 2021 (8) | -4.52 | 0 | -3.26 | 0 | 9.33 | 329.95 | -0.04 | 0 | -7.78 | 0 | 3.15 | 105.88 | 0.09 | 0 | 4.18 | 30.83 | 3.59 | 46.53 | 2.25 | 63.04 | 1.33 | 13.68 | 0.15 | 0.0 | -121.18 | 0 |
| 2020 (7) | 1.52 | -1.3 | -1.9 | 0 | 2.17 | 0 | 0.08 | -33.33 | -0.38 | 0 | 1.53 | -16.85 | -0.13 | 0 | 3.19 | -14.75 | 2.45 | -10.26 | 1.38 | -6.12 | 1.17 | -9.3 | 0.15 | 0.0 | 56.30 | 6.38 |
| 2019 (6) | 1.54 | -61.6 | -2.13 | 0 | -1.51 | 0 | 0.12 | 0 | -0.59 | 0 | 1.84 | 67.27 | -0.02 | 0 | 3.75 | 70.95 | 2.73 | -0.73 | 1.47 | -22.63 | 1.29 | 16.22 | 0.15 | 7.14 | 52.92 | -58.43 |
| 2018 (5) | 4.01 | 0 | -0.02 | 0 | -2.75 | 0 | -0.08 | 0 | 3.99 | 0 | 1.1 | -26.67 | 0.09 | 0 | 2.19 | -36.51 | 2.75 | 41.03 | 1.9 | 55.74 | 1.11 | -8.26 | 0.14 | 366.67 | 127.30 | 0 |
| 2017 (4) | -0.66 | 0 | -2.97 | 0 | 3.29 | 448.33 | 0.12 | 0 | -3.63 | 0 | 1.5 | 97.37 | -0.22 | 0 | 3.45 | 79.24 | 1.95 | 15.38 | 1.22 | 1.67 | 1.21 | -6.2 | 0.03 | 50.0 | -26.83 | 0 |
| 2016 (3) | 2.54 | -40.09 | -0.95 | 0 | 0.6 | 0 | -0.04 | 0 | 1.59 | -67.81 | 0.76 | -57.54 | -0.01 | 0 | 1.93 | -57.04 | 1.69 | 956.25 | 1.2 | 0 | 1.29 | -2.27 | 0.02 | 0.0 | 101.20 | -75.42 |
| 2015 (2) | 4.24 | 0 | 0.7 | 0 | -5.52 | 0 | 0.18 | 0 | 4.94 | 0 | 1.79 | 145.21 | 0.16 | 0 | 4.48 | 159.76 | 0.16 | 700.0 | -0.31 | 0 | 1.32 | 14.78 | 0.02 | -60.0 | 411.65 | 0 |
| 2014 (1) | -0.82 | 0 | -3.27 | 0 | 3.53 | 0 | -0.56 | 0 | -4.09 | 0 | 0.73 | 12.31 | -0.08 | 0 | 1.73 | 17.54 | 0.02 | 0 | -0.21 | 0 | 1.15 | -13.53 | 0.05 | 25.0 | -82.83 | 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) | -0.04 | 98.94 | -100.81 | -0.71 | -12.7 | -7200.0 | -1.53 | -126.66 | 66.45 | 0.03 | -76.92 | -66.67 | -0.75 | 82.92 | -115.24 | 0.61 | 103.33 | 117.86 | 0.03 | 250.0 | 400.0 | 2.77 | 99.55 | 63.84 | 1.54 | -4.35 | 140.62 | 0.97 | -3.96 | 90.2 | 0.51 | 4.08 | 8.51 | 0.05 | 25.0 | 25.0 | -2.61 | 98.93 | -100.54 |
| 24Q2 (19) | -3.76 | -122.49 | -317.78 | -0.63 | 0.0 | -40.0 | 5.74 | 3926.67 | 417.12 | 0.13 | 533.33 | 172.22 | -4.39 | -89.22 | -225.19 | 0.3 | -18.92 | -16.67 | -0.02 | 33.33 | -100.0 | 1.39 | -36.03 | -33.17 | 1.61 | 65.98 | 96.34 | 1.01 | 29.49 | 83.64 | 0.49 | 0.0 | 6.52 | 0.04 | 0.0 | 0.0 | -244.16 | -89.26 | -184.85 |
| 24Q1 (18) | -1.69 | -130.45 | -128.38 | -0.63 | -1360.0 | -133.33 | -0.15 | 96.45 | -150.0 | -0.03 | 50.0 | -133.33 | -2.32 | -141.43 | -129.7 | 0.37 | 2.78 | 5.71 | -0.03 | -160.0 | -400.0 | 2.17 | -9.34 | 0.75 | 0.97 | -4.9 | -5.83 | 0.78 | 20.0 | 44.44 | 0.49 | 0.0 | 8.89 | 0.04 | 0.0 | 0.0 | -129.01 | -127.43 | -79.56 |
| 23Q4 (17) | 5.55 | 13.03 | 8.4 | 0.05 | 400.0 | 127.78 | -4.22 | 7.46 | 14.4 | -0.06 | -166.67 | 14.29 | 5.6 | 13.82 | 13.36 | 0.36 | 28.57 | 0.0 | 0.05 | 600.0 | -16.67 | 2.39 | 41.57 | 11.1 | 1.02 | 59.38 | 3.03 | 0.65 | 27.45 | 182.61 | 0.49 | 4.26 | 13.95 | 0.04 | 0.0 | 0.0 | 470.34 | -2.29 | -35.7 |
| 23Q3 (16) | 4.91 | 645.56 | -18.03 | 0.01 | 102.22 | 100.99 | -4.56 | -510.81 | -3.87 | 0.09 | 150.0 | 250.0 | 4.92 | 464.44 | -1.2 | 0.28 | -22.22 | -30.0 | -0.01 | 0.0 | 50.0 | 1.69 | -18.61 | -2.9 | 0.64 | -21.95 | -66.49 | 0.51 | -7.27 | -70.86 | 0.47 | 2.17 | 9.3 | 0.04 | 0.0 | 0.0 | 481.37 | 661.6 | 78.41 |
| 23Q2 (15) | -0.9 | -21.62 | -152.94 | -0.45 | -66.67 | 39.19 | 1.11 | 1950.0 | 279.03 | -0.18 | -300.0 | -80.0 | -1.35 | -33.66 | -240.62 | 0.36 | 2.86 | -20.0 | -0.01 | -200.0 | -116.67 | 2.08 | -3.55 | 26.95 | 0.82 | -20.39 | -73.38 | 0.55 | 1.85 | -69.78 | 0.46 | 2.22 | 6.98 | 0.04 | 0.0 | 0.0 | -85.71 | -19.31 | -215.46 |
| 23Q1 (14) | -0.74 | -114.45 | 68.1 | -0.27 | -50.0 | 66.67 | -0.06 | 98.78 | -101.62 | 0.09 | 228.57 | 12.5 | -1.01 | -120.45 | 67.73 | 0.35 | -2.78 | -54.55 | 0.01 | -83.33 | 111.11 | 2.15 | -0.03 | -35.38 | 1.03 | 4.04 | -6.36 | 0.54 | 134.78 | -37.21 | 0.45 | 4.65 | 7.14 | 0.04 | 0.0 | 0.0 | -71.84 | -109.82 | 59.12 |
| 22Q4 (13) | 5.12 | -14.52 | 345.22 | -0.18 | 82.18 | 76.32 | -4.93 | -12.3 | -16533.33 | -0.07 | -16.67 | -333.33 | 4.94 | -0.8 | 1166.67 | 0.36 | -10.0 | -57.65 | 0.06 | 400.0 | -25.0 | 2.15 | 23.72 | -50.09 | 0.99 | -48.17 | 37.5 | 0.23 | -86.86 | -60.34 | 0.43 | 0.0 | 10.26 | 0.04 | 0.0 | 0.0 | 731.43 | 171.08 | 542.39 |
| 22Q3 (12) | 5.99 | 252.35 | 547.01 | -1.01 | -36.49 | 0.0 | -4.39 | -608.06 | -284.45 | -0.06 | 40.0 | 14.29 | 4.98 | 418.75 | 311.91 | 0.4 | -11.11 | -61.17 | -0.02 | -133.33 | 33.33 | 1.74 | 6.42 | -67.56 | 1.91 | -37.99 | 91.0 | 1.75 | -3.85 | 243.14 | 0.43 | 0.0 | 34.38 | 0.04 | 0.0 | 0.0 | 269.82 | 263.46 | 275.18 |
| 22Q2 (11) | 1.7 | 173.28 | 151.99 | -0.74 | 8.64 | 5.13 | -0.62 | -116.76 | -111.59 | -0.1 | -225.0 | -233.33 | 0.96 | 130.67 | 123.7 | 0.45 | -41.56 | -30.77 | 0.06 | 166.67 | 250.0 | 1.64 | -50.91 | -50.03 | 3.08 | 180.0 | 175.0 | 1.82 | 111.63 | 149.32 | 0.43 | 2.38 | 38.71 | 0.04 | 0.0 | 0.0 | 74.24 | 142.24 | 124.52 |
| 22Q1 (10) | -2.32 | -301.74 | -118.87 | -0.81 | -6.58 | -14.08 | 3.7 | 12233.33 | 135.67 | 0.08 | 166.67 | 300.0 | -3.13 | -902.56 | -76.84 | 0.77 | -9.41 | 22.22 | -0.09 | -212.5 | -212.5 | 3.33 | -22.78 | -11.9 | 1.1 | 52.78 | 46.67 | 0.86 | 48.28 | 104.76 | 0.42 | 7.69 | 35.48 | 0.04 | 0.0 | 0.0 | -175.76 | -254.36 | -27.67 |
| 21Q4 (9) | 1.15 | 185.82 | 226.37 | -0.76 | 24.75 | -16.92 | 0.03 | -98.74 | -98.91 | 0.03 | 142.86 | -50.0 | 0.39 | 116.6 | 125.0 | 0.85 | -17.48 | 19.72 | 0.08 | 366.67 | 366.67 | 4.32 | -19.57 | -18.53 | 0.72 | -28.0 | 18.03 | 0.58 | 13.73 | 34.88 | 0.39 | 21.88 | 44.44 | 0.04 | 0.0 | 0.0 | 113.86 | 173.92 | 192.59 |
| 21Q3 (8) | -1.34 | 59.02 | -930.77 | -1.01 | -29.49 | -206.06 | 2.38 | -55.51 | 1222.22 | -0.07 | -133.33 | -133.33 | -2.35 | 41.98 | -410.87 | 1.03 | 58.46 | 255.17 | -0.03 | 25.0 | -142.86 | 5.37 | 63.91 | 135.05 | 1.0 | -10.71 | 21.95 | 0.51 | -30.14 | 2.0 | 0.32 | 3.23 | 10.34 | 0.04 | 0.0 | 0.0 | -154.02 | 49.13 | -883.38 |
| 21Q2 (7) | -3.27 | -208.49 | -347.73 | -0.78 | -9.86 | -41.82 | 5.35 | 240.76 | 935.94 | -0.03 | -250.0 | 0 | -4.05 | -128.81 | -625.97 | 0.65 | 3.17 | 150.0 | -0.04 | -150.0 | 69.23 | 3.27 | -13.46 | 22.17 | 1.12 | 49.33 | 180.0 | 0.73 | 73.81 | 421.43 | 0.31 | 0.0 | 3.33 | 0.04 | 0.0 | 0.0 | -302.78 | -119.94 | -210.1 |
| 21Q1 (6) | -1.06 | -16.48 | -184.8 | -0.71 | -9.23 | -86.84 | 1.57 | -43.12 | 1307.69 | 0.02 | -66.67 | -60.0 | -1.77 | -13.46 | -303.45 | 0.63 | -11.27 | 125.0 | 0.08 | 366.67 | 366.67 | 3.78 | -28.59 | 63.38 | 0.75 | 22.95 | 20.97 | 0.42 | -2.33 | 35.48 | 0.31 | 14.81 | 0.0 | 0.04 | 0.0 | 0.0 | -137.66 | -11.95 | -172.69 |
| 20Q4 (5) | -0.91 | -600.0 | -97.83 | -0.65 | -96.97 | -25.0 | 2.76 | 1433.33 | 342.11 | 0.06 | 300.0 | 50.0 | -1.56 | -239.13 | -59.18 | 0.71 | 144.83 | 39.22 | -0.03 | -142.86 | -175.0 | 5.30 | 132.04 | 17.92 | 0.61 | -25.61 | 306.67 | 0.43 | -14.0 | 816.67 | 0.27 | -6.9 | -15.62 | 0.04 | 0.0 | 0.0 | -122.97 | -685.14 | 19.8 |
| 20Q3 (4) | -0.13 | -109.85 | 0.0 | -0.33 | 40.0 | 0.0 | 0.18 | 128.12 | 0.0 | -0.03 | 0 | 0.0 | -0.46 | -159.74 | 0.0 | 0.29 | 11.54 | 0.0 | 0.07 | 153.85 | 0.0 | 2.28 | -14.81 | 0.0 | 0.82 | 105.0 | 0.0 | 0.5 | 257.14 | 0.0 | 0.29 | -3.33 | 0.0 | 0.04 | 0.0 | 0.0 | -15.66 | -105.7 | 0.0 |
| 20Q2 (3) | 1.32 | 5.6 | 0.0 | -0.55 | -44.74 | 0.0 | -0.64 | -392.31 | 0.0 | 0 | -100.0 | 0.0 | 0.77 | -11.49 | 0.0 | 0.26 | -7.14 | 0.0 | -0.13 | -333.33 | 0.0 | 2.68 | 15.74 | 0.0 | 0.4 | -35.48 | 0.0 | 0.14 | -54.84 | 0.0 | 0.3 | -3.23 | 0.0 | 0.04 | 0.0 | 0.0 | 275.00 | 45.2 | 0.0 |
| 20Q1 (2) | 1.25 | 371.74 | 0.0 | -0.38 | 26.92 | 0.0 | -0.13 | 88.6 | 0.0 | 0.05 | 25.0 | 0.0 | 0.87 | 188.78 | 0.0 | 0.28 | -45.1 | 0.0 | -0.03 | -175.0 | 0.0 | 2.32 | -48.46 | 0.0 | 0.62 | 313.33 | 0.0 | 0.31 | 616.67 | 0.0 | 0.31 | -3.12 | 0.0 | 0.04 | 0.0 | 0.0 | 189.39 | 223.52 | 0.0 |
| 19Q4 (1) | -0.46 | 0.0 | 0.0 | -0.52 | 0.0 | 0.0 | -1.14 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -0.98 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 4.49 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -153.33 | 0.0 | 0.0 |
