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) | 0.04 | -99.25 | -1.9 | 0 | 0.93 | 0 | -5.67 | 0 | -1.86 | 0 | 1.52 | 334.29 | 0.5 | 0 | 5.86 | 906.42 | 0.99 | -91.96 | 1.12 | -89.87 | 0.76 | -6.17 | 0.77 | 24.19 | 1.51 | -96.44 |
| 2022 (9) | 5.3 | -80.41 | 10.77 | 0 | -18.79 | 0 | 1.2 | -67.74 | 16.07 | 50.33 | 0.35 | -36.36 | -0.38 | 0 | 0.58 | -24.6 | 12.32 | -30.55 | 11.06 | -45.89 | 0.81 | 2.53 | 0.62 | -10.14 | 42.43 | -65.61 |
| 2021 (8) | 27.05 | 141.52 | -16.36 | 0 | -10.52 | 0 | 3.72 | 101.08 | 10.69 | -5.31 | 0.55 | 19.57 | -0.03 | 0 | 0.77 | -5.81 | 17.74 | 57.83 | 20.44 | 98.25 | 0.79 | -9.2 | 0.69 | -8.0 | 123.40 | 31.45 |
| 2020 (7) | 11.2 | 24.58 | 0.09 | 0 | -9.37 | 0 | 1.85 | 0 | 11.29 | 93.99 | 0.46 | 43.75 | 0 | 0 | 0.82 | 17.36 | 11.24 | 13.88 | 10.31 | 12.68 | 0.87 | 4.82 | 0.75 | 2.74 | 93.88 | 11.84 |
| 2019 (6) | 8.99 | -26.91 | -3.17 | 0 | -10.86 | 0 | -0.25 | 0 | 5.82 | -45.45 | 0.32 | -33.33 | -0.03 | 0 | 0.70 | -29.28 | 9.87 | -11.16 | 9.15 | -14.0 | 0.83 | 43.1 | 0.73 | 32.73 | 83.94 | -19.68 |
| 2018 (5) | 12.3 | 75.97 | -1.63 | 0 | -9.39 | 0 | 0.1 | -85.07 | 10.67 | 2.69 | 0.48 | 41.18 | -0.66 | 0 | 0.99 | 33.98 | 11.11 | 17.82 | 10.64 | 14.9 | 0.58 | 1.75 | 0.55 | -21.43 | 104.50 | 57.43 |
| 2017 (4) | 6.99 | -25.08 | 3.4 | -5.56 | -7.96 | 0 | 0.67 | 28.85 | 10.39 | -19.64 | 0.34 | -34.62 | -0.49 | 0 | 0.74 | -41.09 | 9.43 | 13.07 | 9.26 | 18.11 | 0.57 | 7.55 | 0.7 | -12.5 | 66.38 | -34.76 |
| 2016 (3) | 9.33 | 21.48 | 3.6 | 0 | -8.16 | 0 | 0.52 | 271.43 | 12.93 | 313.1 | 0.52 | 67.74 | -0.7 | 0 | 1.25 | 60.08 | 8.34 | -1.53 | 7.84 | -2.85 | 0.53 | 8.16 | 0.8 | 19.4 | 101.74 | 22.28 |
| 2015 (2) | 7.68 | -21.55 | -4.55 | 0 | -8.09 | 0 | 0.14 | 0 | 3.13 | -63.86 | 0.31 | 55.0 | -0.56 | 0 | 0.78 | 53.55 | 8.47 | 3.67 | 8.07 | 1.89 | 0.49 | 2.08 | 0.67 | 31.37 | 83.21 | -24.27 |
| 2014 (1) | 9.79 | 0.31 | -1.13 | 0 | -7.46 | 0 | -0.11 | 0 | 8.66 | 8.66 | 0.2 | -35.48 | -0.52 | 0 | 0.51 | -36.09 | 8.17 | 8.07 | 7.92 | 6.31 | 0.48 | 0.0 | 0.51 | 10.87 | 109.88 | -5.55 |
| 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) | 0.62 | -11.43 | 133.33 | -2.9 | -223.93 | -3000.0 | -1.26 | -2420.0 | -210.53 | -0.87 | -252.63 | 62.01 | -2.28 | -175.0 | -29.55 | 0.06 | 500.0 | 500.0 | 0.01 | -88.89 | 133.33 | 0.88 | 500.0 | 454.32 | -0.78 | -34.48 | 0 | -0.73 | -114.71 | -297.3 | 0.17 | -5.56 | -5.56 | 0.24 | 9.09 | 20.0 | 0.00 | -100.0 | 100.0 |
| 24Q2 (19) | 0.7 | -39.13 | 800.0 | 2.34 | 233.71 | 261.38 | -0.05 | 37.5 | 37.5 | 0.57 | 143.18 | 190.48 | 3.04 | 606.67 | 296.13 | 0.01 | 0.0 | -80.0 | 0.09 | 181.82 | 212.5 | 0.15 | -34.99 | -79.03 | -0.58 | 4.92 | -155.77 | -0.34 | 24.44 | -160.71 | 0.18 | 0.0 | -10.0 | 0.22 | -4.35 | 29.41 | 1166.67 | 0 | 10950.0 |
| 24Q1 (18) | 1.15 | -80.34 | 129.95 | -1.75 | 77.9 | -123.74 | -0.08 | 0.0 | -33.33 | -1.32 | -127.59 | 39.17 | -0.6 | 71.01 | -117.0 | 0.01 | -98.41 | -98.8 | -0.11 | -116.92 | -175.0 | 0.23 | -98.26 | -97.93 | -0.61 | -27.08 | -238.64 | -0.45 | -150.0 | -221.62 | 0.18 | 0.0 | -10.0 | 0.23 | -4.17 | 43.75 | 0.00 | -100.0 | 100.0 |
| 23Q4 (17) | 5.85 | 414.52 | 372.09 | -7.92 | -8020.0 | -650.0 | -0.08 | -107.02 | 11.11 | -0.58 | 74.67 | -144.96 | -2.07 | -17.61 | -191.55 | 0.63 | 6200.0 | 530.0 | 0.65 | 2266.67 | 258.54 | 12.91 | 8046.11 | 1300.72 | -0.48 | 0 | -469.23 | -0.18 | -148.65 | -220.0 | 0.18 | 0.0 | -5.26 | 0.24 | 20.0 | 60.0 | 2437.50 | 1082.86 | 655.52 |
| 23Q3 (16) | -1.86 | -1760.0 | -149.21 | 0.1 | 106.9 | -99.28 | 1.14 | 1525.0 | 106.14 | -2.29 | -263.49 | -50.66 | -1.76 | -13.55 | -109.97 | 0.01 | -80.0 | -88.89 | -0.03 | 62.5 | -250.0 | 0.16 | -77.31 | -76.28 | 0 | -100.0 | -100.0 | 0.37 | -33.93 | -83.48 | 0.18 | -10.0 | -10.0 | 0.2 | 17.65 | 33.33 | -248.00 | -2206.4 | -269.93 |
| 23Q2 (15) | -0.1 | 97.4 | -108.26 | -1.45 | -119.67 | 59.27 | -0.08 | -33.33 | -100.0 | -0.63 | 70.97 | -150.81 | -1.55 | -143.91 | 34.04 | 0.05 | -93.98 | -54.55 | -0.08 | -100.0 | -300.0 | 0.70 | -93.6 | 5.7 | 1.04 | 136.36 | -75.24 | 0.56 | 51.35 | -84.23 | 0.2 | 0.0 | 0.0 | 0.17 | 6.25 | 6.25 | -10.75 | 97.96 | -134.75 |
| 23Q1 (14) | -3.84 | -78.6 | -256.1 | 7.37 | 411.81 | 852.04 | -0.06 | 33.33 | 33.33 | -2.17 | -268.22 | -1242.11 | 3.53 | 597.18 | 138.51 | 0.83 | 730.0 | 1560.0 | -0.04 | 90.24 | -33.33 | 10.91 | 1083.38 | 4083.81 | 0.44 | 238.46 | -91.42 | 0.37 | 146.67 | -92.77 | 0.2 | 5.26 | -4.76 | 0.16 | 6.67 | 6.67 | -526.03 | -19.89 | -1271.8 |
| 22Q4 (13) | -2.15 | -156.88 | -135.13 | 1.44 | -89.62 | 134.45 | -0.09 | 99.52 | -325.0 | 1.29 | 184.87 | 35.79 | -0.71 | -104.02 | -136.6 | 0.1 | 11.11 | 66.67 | -0.41 | -2150.0 | -1266.67 | 0.92 | 37.94 | 187.71 | 0.13 | -95.45 | -97.05 | 0.15 | -93.3 | -96.79 | 0.19 | -5.0 | 0.0 | 0.15 | 0.0 | -16.67 | -438.78 | -400.64 | -462.06 |
| 22Q3 (12) | 3.78 | 212.4 | -46.53 | 13.87 | 489.61 | 1344.79 | -18.58 | -46350.0 | -77.46 | -1.52 | -222.58 | -159.14 | 17.65 | 851.06 | 119.8 | 0.09 | -18.18 | -43.75 | 0.02 | -50.0 | 0 | 0.67 | 1.13 | -11.47 | 2.86 | -31.9 | -51.77 | 2.24 | -36.9 | -68.72 | 0.2 | 0.0 | 0.0 | 0.15 | -6.25 | -6.25 | 145.95 | 371.61 | 55.24 |
| 22Q2 (11) | 1.21 | -50.81 | -86.14 | -3.56 | -263.27 | 44.38 | -0.04 | 55.56 | 50.0 | 1.24 | 552.63 | 69.86 | -2.35 | -258.78 | -200.86 | 0.11 | 120.0 | -59.26 | 0.04 | 233.33 | 0 | 0.66 | 153.43 | -59.14 | 4.2 | -18.13 | 0.24 | 3.55 | -30.66 | -30.8 | 0.2 | -4.76 | 0.0 | 0.16 | 6.67 | -5.88 | 30.95 | -31.06 | -80.5 |
| 22Q1 (10) | 2.46 | -59.8 | -52.14 | -0.98 | 76.56 | 85.46 | -0.09 | -325.0 | -800.0 | 0.19 | -80.0 | 135.19 | 1.48 | -23.71 | 192.5 | 0.05 | -16.67 | -16.67 | -0.03 | 0.0 | 0 | 0.26 | -18.62 | -36.35 | 5.13 | 16.33 | 59.81 | 5.12 | 9.4 | 47.55 | 0.21 | 10.53 | 5.0 | 0.15 | -16.67 | -16.67 | 44.89 | -62.96 | -66.38 |
| 21Q4 (9) | 6.12 | -13.44 | 42.0 | -4.18 | -535.42 | -464.86 | 0.04 | 100.38 | 0.0 | 0.95 | -63.04 | -41.72 | 1.94 | -75.84 | -45.66 | 0.06 | -62.5 | -50.0 | -0.03 | 0 | 0 | 0.32 | -57.55 | -55.82 | 4.41 | -25.63 | 17.6 | 4.68 | -34.64 | 30.36 | 0.19 | -5.0 | -17.39 | 0.18 | 12.5 | -5.26 | 121.19 | 28.9 | 12.75 |
| 21Q3 (8) | 7.07 | -19.01 | 211.45 | 0.96 | 115.0 | -71.08 | -10.47 | -12987.5 | -12.94 | 2.57 | 252.05 | 614.0 | 8.03 | 244.64 | 43.65 | 0.16 | -40.74 | 45.45 | 0 | 0 | 0 | 0.75 | -53.32 | 3.33 | 5.93 | 41.53 | 95.71 | 7.16 | 39.57 | 148.61 | 0.2 | 0.0 | -9.09 | 0.16 | -5.88 | -20.0 | 94.02 | -40.77 | 36.68 |
| 21Q2 (7) | 8.73 | 69.84 | 234.48 | -6.4 | 5.04 | -212.2 | -0.08 | -700.0 | -166.67 | 0.73 | 235.19 | -43.41 | 2.33 | 245.62 | 316.07 | 0.27 | 350.0 | 92.86 | 0 | 0 | 100.0 | 1.62 | 294.76 | 64.22 | 4.19 | 30.53 | 50.18 | 5.13 | 47.84 | 115.55 | 0.2 | 0.0 | -4.76 | 0.17 | -5.56 | -5.56 | 158.73 | 18.89 | 68.46 |
| 21Q1 (6) | 5.14 | 19.26 | 154.46 | -6.74 | -810.81 | -1431.82 | -0.01 | -125.0 | 90.91 | -0.54 | -133.13 | -22.73 | -1.6 | -144.82 | -201.27 | 0.06 | -50.0 | -33.33 | 0 | 0 | 100.0 | 0.41 | -43.52 | -53.08 | 3.21 | -14.4 | 92.22 | 3.47 | -3.34 | 137.67 | 0.2 | -13.04 | -4.76 | 0.18 | -5.26 | 5.88 | 133.51 | 24.21 | 21.61 |
| 20Q4 (5) | 4.31 | 89.87 | 102.35 | -0.74 | -122.29 | 78.61 | 0.04 | 100.43 | 180.0 | 1.63 | 426.0 | 185.96 | 3.57 | -36.14 | 368.42 | 0.12 | 9.09 | 100.0 | 0 | 0 | -100.0 | 0.73 | -0.73 | 47.55 | 3.75 | 23.76 | 40.45 | 3.59 | 24.65 | 52.77 | 0.23 | 4.55 | 9.52 | 0.19 | -5.0 | 0.0 | 107.48 | 56.25 | 38.77 |
| 20Q3 (4) | 2.27 | -13.03 | 0.0 | 3.32 | 261.95 | 0.0 | -9.27 | -30800.0 | 0.0 | -0.5 | -138.76 | 0.0 | 5.59 | 898.21 | 0.0 | 0.11 | -21.43 | 0.0 | 0 | 100.0 | 0.0 | 0.73 | -25.81 | 0.0 | 3.03 | 8.6 | 0.0 | 2.88 | 21.01 | 0.0 | 0.22 | 4.76 | 0.0 | 0.2 | 11.11 | 0.0 | 68.79 | -27.0 | 0.0 |
| 20Q2 (3) | 2.61 | 29.21 | 0.0 | -2.05 | -365.91 | 0.0 | -0.03 | 72.73 | 0.0 | 1.29 | 393.18 | 0.0 | 0.56 | -64.56 | 0.0 | 0.14 | 55.56 | 0.0 | -0.26 | -188.89 | 0.0 | 0.98 | 12.78 | 0.0 | 2.79 | 67.07 | 0.0 | 2.38 | 63.01 | 0.0 | 0.21 | 0.0 | 0.0 | 0.18 | 5.88 | 0.0 | 94.22 | -14.17 | 0.0 |
| 20Q1 (2) | 2.02 | -5.16 | 0.0 | -0.44 | 87.28 | 0.0 | -0.11 | -120.0 | 0.0 | -0.44 | -177.19 | 0.0 | 1.58 | 218.8 | 0.0 | 0.09 | 50.0 | 0.0 | -0.09 | -1000.0 | 0.0 | 0.87 | 77.64 | 0.0 | 1.67 | -37.45 | 0.0 | 1.46 | -37.87 | 0.0 | 0.21 | 0.0 | 0.0 | 0.17 | -10.53 | 0.0 | 109.78 | 41.74 | 0.0 |
| 19Q4 (1) | 2.13 | 0.0 | 0.0 | -3.46 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | -1.33 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 2.67 | 0.0 | 0.0 | 2.35 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 77.45 | 0.0 | 0.0 |
