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) | 5.46 | 38.58 | -4.75 | 0 | -1.07 | 0 | -0.13 | 0 | 0.71 | -83.75 | 0.2 | 17.65 | -5.23 | 0 | 0.85 | 23.14 | 1.44 | -43.53 | 1.03 | -52.09 | 3.25 | 6.21 | 0.02 | 0.0 | 126.98 | 68.55 |
| 2022 (9) | 3.94 | -19.92 | 0.43 | 0 | -4.58 | 0 | 0.05 | 0 | 4.37 | -2.46 | 0.17 | -26.09 | 0 | 0 | 0.69 | -28.36 | 2.55 | -11.46 | 2.15 | -20.37 | 3.06 | 2.68 | 0.02 | 100.0 | 75.33 | -12.88 |
| 2021 (8) | 4.92 | -37.32 | -0.44 | 0 | -4.75 | 0 | -0.17 | 0 | 4.48 | -18.4 | 0.23 | -80.83 | 0 | 0 | 0.96 | -82.91 | 2.88 | 13.83 | 2.7 | 20.0 | 2.98 | -3.87 | 0.01 | 0.0 | 86.47 | -40.96 |
| 2020 (7) | 7.85 | 70.65 | -2.36 | 0 | -3.52 | 0 | -0.01 | 0 | 5.49 | 113.62 | 1.2 | 233.33 | 0 | 0 | 5.63 | 186.09 | 2.53 | 116.24 | 2.25 | 116.35 | 3.1 | 20.62 | 0.01 | 0.0 | 146.46 | 15.25 |
| 2019 (6) | 4.6 | 167.44 | -2.03 | 0 | -1.15 | 0 | 0.16 | 700.0 | 2.57 | 125.44 | 0.36 | -34.55 | 0 | 0 | 1.97 | -39.02 | 1.17 | -42.08 | 1.04 | -38.1 | 2.57 | 558.97 | 0.01 | 0.0 | 127.07 | 53.67 |
| 2018 (5) | 1.72 | -24.23 | -0.58 | 0 | -1.87 | 0 | 0.02 | 100.0 | 1.14 | -40.31 | 0.55 | 22.22 | 0 | 0 | 3.23 | 29.47 | 2.02 | -20.47 | 1.68 | -23.29 | 0.39 | -9.3 | 0.01 | 0.0 | 82.69 | -4.19 |
| 2017 (4) | 2.27 | -21.72 | -0.36 | 0 | -2.75 | 0 | 0.01 | 0 | 1.91 | -25.39 | 0.45 | 28.57 | 0 | 0 | 2.49 | 16.68 | 2.54 | 31.61 | 2.19 | 33.54 | 0.43 | -12.24 | 0.01 | 0.0 | 86.31 | -36.31 |
| 2016 (3) | 2.9 | 92.05 | -0.34 | 0 | -1.12 | 0 | -0.01 | 0 | 2.56 | 126.55 | 0.35 | -77.12 | 0 | 0 | 2.14 | -77.84 | 1.93 | -16.45 | 1.64 | -14.14 | 0.49 | 19.51 | 0.01 | 0.0 | 135.51 | 109.1 |
| 2015 (2) | 1.51 | -42.37 | -0.38 | 0 | -2.46 | 0 | 0.01 | 0 | 1.13 | -27.1 | 1.53 | 41.67 | 0 | 0 | 9.64 | 52.47 | 2.31 | -28.48 | 1.91 | -29.0 | 0.41 | 28.12 | 0.01 | 0.0 | 64.81 | -25.3 |
| 2014 (1) | 2.62 | -9.97 | -1.07 | 0 | -2.09 | 0 | -0.01 | 0 | 1.55 | 0 | 1.08 | -83.81 | 0 | 0 | 6.32 | -84.59 | 3.23 | -0.92 | 2.69 | -2.89 | 0.32 | -11.11 | 0.01 | -66.67 | 86.75 | -5.79 |
| 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) | 0.57 | 147.83 | 14.0 | -0.05 | -150.0 | -111.63 | -0.85 | 4.49 | 53.04 | -0.09 | 0 | -125.0 | 0.52 | 57.58 | -44.09 | 0.05 | 25.0 | 25.0 | 0 | 0 | -100.0 | 0.93 | 20.1 | 32.46 | 0.18 | 550.0 | -45.45 | 0.13 | 262.5 | -27.78 | 0.87 | 0.0 | 6.1 | 0.01 | 0.0 | 0.0 | 56.44 | 96.3 | 14.0 |
| 24Q2 (19) | 0.23 | -76.77 | -87.7 | 0.1 | 102.61 | 350.0 | -0.89 | -142.58 | -4.71 | 0 | -100.0 | 100.0 | 0.33 | 111.62 | -81.97 | 0.04 | -98.96 | -20.0 | 0 | 0 | 0 | 0.78 | -98.78 | -10.99 | -0.04 | -107.14 | -113.33 | -0.08 | -119.51 | -132.0 | 0.87 | 0.0 | 6.1 | 0.01 | 0 | 0.0 | 28.75 | -62.83 | -83.4 |
| 24Q1 (18) | 0.99 | -50.0 | -10.81 | -3.83 | -1432.0 | 21.68 | 2.09 | 231.45 | -34.28 | 0.11 | 222.22 | 1000.0 | -2.84 | -264.16 | 24.87 | 3.83 | 6283.33 | 7560.0 | 0 | 0 | 100.0 | 63.41 | 6589.82 | 7268.31 | 0.56 | 100.0 | 7.69 | 0.41 | 95.24 | 2.5 | 0.87 | 6.1 | 10.13 | 0 | 0 | -100.0 | 77.34 | -59.77 | -16.39 |
| 23Q4 (17) | 1.98 | 296.0 | -5.26 | -0.25 | -158.14 | 47.92 | -1.59 | 12.15 | -183.93 | -0.09 | -125.0 | -1000.0 | 1.73 | 86.02 | 7.45 | 0.06 | 50.0 | 0.0 | 0 | -100.0 | 0 | 0.95 | 34.6 | 5.21 | 0.28 | -15.15 | -54.84 | 0.21 | 16.67 | -62.5 | 0.82 | 0.0 | 5.13 | 0 | -100.0 | -100.0 | 192.23 | 288.31 | 24.17 |
| 23Q3 (16) | 0.5 | -73.26 | 655.56 | 0.43 | 1175.0 | -51.69 | -1.81 | -112.94 | 12.14 | -0.04 | -100.0 | -300.0 | 0.93 | -49.18 | 16.25 | 0.04 | -20.0 | 33.33 | 0.34 | 0 | 0 | 0.70 | -19.3 | 29.81 | 0.33 | 10.0 | -17.5 | 0.18 | -28.0 | -41.94 | 0.82 | 0.0 | 6.49 | 0.01 | 0.0 | 0 | 49.50 | -71.41 | 694.06 |
| 23Q2 (15) | 1.87 | 68.47 | 334.88 | -0.04 | 99.18 | 20.0 | -0.85 | -126.73 | -16.44 | -0.02 | -300.0 | 0 | 1.83 | 148.41 | 381.58 | 0.05 | 0.0 | 150.0 | 0 | 100.0 | 0 | 0.87 | 1.4 | 156.11 | 0.3 | -42.31 | -43.4 | 0.25 | -37.5 | -48.98 | 0.82 | 3.8 | 5.13 | 0.01 | 0.0 | 0 | 173.15 | 87.19 | 411.39 |
| 23Q1 (14) | 1.11 | -46.89 | -18.38 | -4.89 | -918.75 | -7085.71 | 3.18 | 667.86 | 394.44 | 0.01 | 0.0 | -80.0 | -3.78 | -334.78 | -364.34 | 0.05 | -16.67 | -16.67 | -5.57 | 0 | 0 | 0.86 | -4.48 | -5.19 | 0.52 | -16.13 | -48.51 | 0.4 | -28.57 | -50.0 | 0.79 | 1.28 | 6.76 | 0.01 | 0.0 | 0 | 92.50 | -40.25 | 4.74 |
| 22Q4 (13) | 2.09 | 2422.22 | -15.04 | -0.48 | -153.93 | 0 | -0.56 | 72.82 | 65.22 | 0.01 | 200.0 | 109.09 | 1.61 | 101.25 | -34.55 | 0.06 | 100.0 | 100.0 | 0 | 0 | 0 | 0.90 | 66.07 | 124.32 | 0.62 | 55.0 | -36.73 | 0.56 | 80.65 | -42.27 | 0.78 | 1.3 | -1.27 | 0.01 | 0 | 0 | 154.81 | 1957.78 | 10.76 |
| 22Q3 (12) | -0.09 | -120.93 | -112.86 | 0.89 | 1880.0 | 53.45 | -2.06 | -182.19 | -66.13 | -0.01 | 0 | 80.0 | 0.8 | 110.53 | -37.5 | 0.03 | 50.0 | -57.14 | 0 | 0 | 0 | 0.54 | 59.22 | -60.55 | 0.4 | -24.53 | 11.11 | 0.31 | -36.73 | -26.19 | 0.77 | -1.28 | 6.94 | 0 | 0 | 0 | -8.33 | -124.61 | -113.57 |
| 22Q2 (11) | 0.43 | -68.38 | -42.67 | -0.05 | -171.43 | 64.29 | -0.73 | 32.41 | -10.61 | 0 | -100.0 | 100.0 | 0.38 | -73.43 | -37.7 | 0.02 | -66.67 | -75.0 | 0 | 0 | 0 | 0.34 | -62.46 | -79.22 | 0.53 | -47.52 | 47.22 | 0.49 | -38.75 | 40.0 | 0.78 | 5.41 | 8.33 | 0 | 0 | 0 | 33.86 | -61.66 | -51.7 |
| 22Q1 (10) | 1.36 | -44.72 | 36.0 | 0.07 | 0 | 107.95 | -1.08 | 32.92 | 12.9 | 0.05 | 145.45 | 66.67 | 1.43 | -41.87 | 1091.67 | 0.06 | 100.0 | 20.0 | 0 | 0 | 0 | 0.91 | 126.02 | 17.1 | 1.01 | 3.06 | -14.41 | 0.8 | -17.53 | -17.53 | 0.74 | -6.33 | -1.33 | 0 | 0 | 0 | 88.31 | -36.82 | 51.9 |
| 21Q4 (9) | 2.46 | 251.43 | -9.56 | 0 | -100.0 | 100.0 | -1.61 | -29.84 | -133.33 | -0.11 | -120.0 | 0 | 2.46 | 92.19 | 60.78 | 0.03 | -57.14 | 0.0 | 0 | 0 | 0 | 0.40 | -70.8 | -9.64 | 0.98 | 172.22 | -19.01 | 0.97 | 130.95 | -3.96 | 0.79 | 9.72 | 9.72 | 0 | 0 | 0 | 139.77 | 127.63 | -11.1 |
| 21Q3 (8) | 0.7 | -6.67 | -67.14 | 0.58 | 514.29 | 161.7 | -1.24 | -87.88 | -65.33 | -0.05 | -25.0 | -400.0 | 1.28 | 109.84 | 7.56 | 0.07 | -12.5 | -92.39 | 0 | 0 | 0 | 1.38 | -16.11 | -91.21 | 0.36 | 0.0 | -59.09 | 0.42 | 20.0 | -41.67 | 0.72 | 0.0 | -1.37 | 0 | 0 | 0 | 61.40 | -12.4 | -58.2 |
| 21Q2 (7) | 0.75 | -25.0 | -54.82 | -0.14 | 84.09 | 39.13 | -0.66 | 46.77 | 0.0 | -0.04 | -233.33 | -100.0 | 0.61 | 408.33 | -57.34 | 0.08 | 60.0 | -61.9 | 0 | 0 | 0 | 1.64 | 111.48 | -69.16 | 0.36 | -69.49 | 260.0 | 0.35 | -63.92 | 66.67 | 0.72 | -4.0 | -4.0 | 0 | 0 | 0 | 70.09 | 20.56 | -59.46 |
| 21Q1 (6) | 1.0 | -63.24 | -24.81 | -0.88 | 26.05 | -8700.0 | -1.24 | -79.71 | 12.68 | 0.03 | 0 | 0.0 | 0.12 | -92.16 | -90.91 | 0.05 | 66.67 | 66.67 | 0 | 0 | 0 | 0.78 | 74.42 | 22.48 | 1.18 | -2.48 | 237.14 | 0.97 | -3.96 | 223.33 | 0.75 | 4.17 | -16.67 | 0 | 0 | 0 | 58.14 | -63.02 | -47.54 |
| 20Q4 (5) | 2.72 | 27.7 | 14.29 | -1.19 | -26.6 | -2280.0 | -0.69 | 8.0 | 64.62 | 0 | 100.0 | -100.0 | 1.53 | 28.57 | -34.33 | 0.03 | -96.74 | -57.14 | 0 | 0 | 0 | 0.44 | -97.16 | -64.13 | 1.21 | 37.5 | 132.69 | 1.01 | 40.28 | 102.0 | 0.72 | -1.37 | -8.86 | 0 | 0 | 0 | 157.23 | 7.03 | -14.78 |
| 20Q3 (4) | 2.13 | 28.31 | 0.0 | -0.94 | -308.7 | 0.0 | -0.75 | -13.64 | 0.0 | -0.01 | 50.0 | 0.0 | 1.19 | -16.78 | 0.0 | 0.92 | 338.1 | 0.0 | 0 | 0 | 0.0 | 15.65 | 194.3 | 0.0 | 0.88 | 780.0 | 0.0 | 0.72 | 242.86 | 0.0 | 0.73 | -2.67 | 0.0 | 0 | 0 | 0.0 | 146.90 | -15.05 | 0.0 |
| 20Q2 (3) | 1.66 | 24.81 | 0.0 | -0.23 | -2200.0 | 0.0 | -0.66 | 53.52 | 0.0 | -0.02 | -166.67 | 0.0 | 1.43 | 8.33 | 0.0 | 0.21 | 600.0 | 0.0 | 0 | 0 | 0.0 | 5.32 | 740.0 | 0.0 | 0.1 | -71.43 | 0.0 | 0.21 | -30.0 | 0.0 | 0.75 | -16.67 | 0.0 | 0 | 0 | 0.0 | 172.92 | 56.02 | 0.0 |
| 20Q1 (2) | 1.33 | -44.12 | 0.0 | -0.01 | 80.0 | 0.0 | -1.42 | 27.18 | 0.0 | 0.03 | 200.0 | 0.0 | 1.32 | -43.35 | 0.0 | 0.03 | -57.14 | 0.0 | 0 | 0 | 0.0 | 0.63 | -48.92 | 0.0 | 0.35 | -32.69 | 0.0 | 0.3 | -40.0 | 0.0 | 0.9 | 13.92 | 0.0 | 0 | 0 | 0.0 | 110.83 | -39.93 | 0.0 |
| 19Q4 (1) | 2.38 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -1.95 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 2.33 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.24 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | 0.79 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 184.50 | 0.0 | 0.0 |
