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) | 6.52 | -53.36 | -1.68 | 0 | -8.01 | 0 | -0.4 | 0 | 4.84 | -64.72 | 0.78 | 47.17 | 0 | 0 | 2.24 | 133.92 | 5.59 | -49.5 | 5.02 | -51.87 | 0.8 | -8.05 | 0.23 | -46.51 | 107.77 | -9.58 |
| 2022 (9) | 13.98 | 17375.0 | -0.26 | 0 | -5.33 | 0 | 0.08 | 0 | 13.72 | 68500.0 | 0.53 | -1.85 | 0 | 0 | 0.96 | -8.21 | 11.07 | 34.67 | 10.43 | 52.71 | 0.87 | -24.35 | 0.43 | -2.27 | 119.18 | 12443.86 |
| 2021 (8) | 0.08 | -99.22 | -0.06 | 0 | -5.71 | 0 | -0.09 | 0 | 0.02 | -99.81 | 0.54 | -8.47 | 0 | 0 | 1.04 | -21.75 | 8.22 | 17.26 | 6.83 | 15.76 | 1.15 | -5.74 | 0.44 | -10.2 | 0.95 | -99.29 |
| 2020 (7) | 10.25 | 21.3 | 0.17 | 0 | -7.07 | 0 | -0.03 | 0 | 10.42 | 55.29 | 0.59 | -7.81 | 0 | 0 | 1.33 | 10.84 | 7.01 | -22.97 | 5.9 | -19.95 | 1.22 | 2.52 | 0.49 | -47.31 | 134.69 | 51.27 |
| 2019 (6) | 8.45 | -37.08 | -1.74 | 0 | -7.38 | 0 | 0.22 | 0 | 6.71 | -46.7 | 0.64 | 36.17 | 0 | 0 | 1.20 | 67.85 | 9.1 | 0.44 | 7.37 | -7.99 | 1.19 | 27.96 | 0.93 | -1.06 | 89.04 | -34.5 |
| 2018 (5) | 13.43 | 90.77 | -0.84 | 0 | -7.69 | 0 | -0.19 | 0 | 12.59 | 129.33 | 0.47 | -67.36 | 0 | 0 | 0.72 | -67.39 | 9.06 | -3.0 | 8.01 | 8.54 | 0.93 | 0.0 | 0.94 | 0.0 | 135.93 | 78.6 |
| 2017 (4) | 7.04 | -40.74 | -1.55 | 0 | -10.0 | 0 | 0.11 | -45.0 | 5.49 | -32.97 | 1.44 | 63.64 | 0 | 0 | 2.19 | 40.43 | 9.34 | -4.89 | 7.38 | -16.33 | 0.93 | -4.12 | 0.94 | 20.51 | 76.11 | -32.28 |
| 2016 (3) | 11.88 | 1.28 | -3.69 | 0 | -9.42 | 0 | 0.2 | 0 | 8.19 | -21.25 | 0.88 | -9.28 | 0 | 0 | 1.56 | -16.06 | 9.82 | -13.02 | 8.82 | -13.27 | 0.97 | 2.11 | 0.78 | 56.0 | 112.39 | 11.34 |
| 2015 (2) | 11.73 | 46.81 | -1.33 | 0 | -10.24 | 0 | -0.07 | 0 | 10.4 | -28.77 | 0.97 | 162.16 | 0 | 0 | 1.86 | 138.78 | 11.29 | 10.47 | 10.17 | 6.05 | 0.95 | 9.2 | 0.5 | 900.0 | 100.95 | 32.78 |
| 2014 (1) | 7.99 | -2.44 | 6.61 | 0 | -6.96 | 0 | -0.04 | 0 | 14.6 | 848.05 | 0.37 | -58.43 | 0 | 0 | 0.78 | -64.41 | 10.22 | 12.43 | 9.59 | 11.51 | 0.87 | 4.82 | 0.05 | 150.0 | 76.02 | -12.28 |
| 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) | -0.25 | -111.96 | -107.62 | 0.06 | -62.5 | 105.56 | -5.76 | -14300.0 | 27.09 | 0.04 | -63.64 | 0.0 | -0.19 | -108.44 | -108.64 | 0.07 | -68.18 | -53.33 | 0 | 0 | 0 | 0.64 | -65.02 | -65.84 | 2.37 | -23.05 | 106.09 | 1.9 | -28.57 | 49.61 | 0.2 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -11.79 | -116.25 | -105.36 |
| 24Q2 (19) | 2.09 | -2.79 | 2222.22 | 0.16 | 112.12 | 117.39 | -0.04 | -33.33 | -33.33 | 0.11 | 126.83 | 257.14 | 2.25 | 171.08 | 371.08 | 0.22 | 175.0 | 69.23 | 0 | 0 | 0 | 1.82 | 130.99 | 29.24 | 3.08 | 40.0 | 102.63 | 2.66 | 18.75 | 75.0 | 0.2 | 0.0 | 0.0 | 0.02 | 0.0 | -75.0 | 72.57 | -16.97 | 1351.39 |
| 24Q1 (18) | 2.15 | 138.89 | -4.44 | -1.32 | -594.74 | -353.85 | -0.03 | 25.0 | 0.0 | -0.41 | -57.69 | -272.73 | 0.83 | 16.9 | -70.04 | 0.08 | -38.46 | -78.38 | 0 | 0 | 0 | 0.79 | -39.56 | -83.57 | 2.2 | -4.35 | 260.66 | 2.24 | 30.99 | 330.77 | 0.2 | 0.0 | 0.0 | 0.02 | 0.0 | -81.82 | 87.40 | 87.42 | -67.76 |
| 23Q4 (17) | 0.9 | -72.56 | -88.78 | -0.19 | 82.41 | -148.72 | -0.04 | 99.49 | -33.33 | -0.26 | -750.0 | -218.18 | 0.71 | -67.73 | -91.56 | 0.13 | -13.33 | 550.0 | 0 | 0 | 0 | 1.31 | -30.06 | 536.28 | 2.3 | 100.0 | 72.93 | 1.71 | 34.65 | 83.87 | 0.2 | 0.0 | -4.76 | 0.02 | 0.0 | -81.82 | 46.63 | -78.82 | -92.73 |
| 23Q3 (16) | 3.28 | 3544.44 | -20.96 | -1.08 | -17.39 | -4.85 | -7.9 | -26233.33 | -37.39 | 0.04 | 157.14 | -73.33 | 2.2 | 365.06 | -29.49 | 0.15 | 15.38 | 15.38 | 0 | 0 | 0 | 1.87 | 32.34 | 103.04 | 1.15 | -24.34 | -62.3 | 1.27 | -16.45 | -60.06 | 0.2 | 0.0 | -4.76 | 0.02 | -75.0 | -81.82 | 220.13 | 4302.68 | 85.66 |
| 23Q2 (15) | 0.09 | -96.0 | -95.45 | -0.92 | -276.92 | -87.76 | -0.03 | 0.0 | 0.0 | -0.07 | 36.36 | -800.0 | -0.83 | -129.96 | -155.7 | 0.13 | -64.86 | 0.0 | 0 | 0 | 0 | 1.41 | -70.63 | 78.39 | 1.52 | 149.18 | -61.13 | 1.52 | 192.31 | -57.3 | 0.2 | 0.0 | -4.76 | 0.08 | -27.27 | -27.27 | 5.00 | -98.16 | -90.2 |
| 23Q1 (14) | 2.25 | -71.95 | 1423.53 | 0.52 | 33.33 | -40.23 | -0.03 | 0.0 | -106.25 | -0.11 | -150.0 | 63.33 | 2.77 | -67.06 | 295.71 | 0.37 | 1750.0 | 48.0 | 0 | 0 | 0 | 4.81 | 2240.13 | 191.0 | 0.61 | -54.14 | -78.06 | 0.52 | -44.09 | -81.09 | 0.2 | -4.76 | -16.67 | 0.11 | 0.0 | 0.0 | 271.08 | -57.75 | 5043.3 |
| 22Q4 (13) | 8.02 | 93.25 | 280.09 | 0.39 | 137.86 | 156.52 | -0.03 | 99.48 | -400.0 | 0.22 | 46.67 | 37.5 | 8.41 | 169.55 | 492.25 | 0.02 | -84.62 | -80.0 | 0 | 0 | 0 | 0.21 | -77.68 | -65.85 | 1.33 | -56.39 | -52.16 | 0.93 | -70.75 | -62.2 | 0.21 | 0.0 | -22.22 | 0.11 | 0.0 | 0.0 | 641.60 | 441.11 | 763.58 |
| 22Q3 (12) | 4.15 | 109.6 | 273.64 | -1.03 | -110.2 | -1571.43 | -5.75 | -19066.67 | 6.5 | 0.15 | 1400.0 | 87.5 | 3.12 | 109.4 | 234.48 | 0.13 | 0.0 | -27.78 | 0 | 0 | 0 | 0.92 | 16.28 | -26.7 | 3.05 | -21.99 | 19.61 | 3.18 | -10.67 | 59.0 | 0.21 | 0.0 | -25.0 | 0.11 | 0.0 | 0.0 | 118.57 | 132.35 | 218.57 |
| 22Q2 (11) | 1.98 | 1264.71 | 246.67 | -0.49 | -156.32 | -172.22 | -0.03 | -106.25 | -108.57 | 0.01 | 103.33 | 101.85 | 1.49 | 112.86 | 197.39 | 0.13 | -48.0 | -31.58 | 0 | 0 | 0 | 0.79 | -52.08 | -51.11 | 3.91 | 40.65 | 114.84 | 3.56 | 29.45 | 135.76 | 0.21 | -12.5 | -27.59 | 0.11 | 0.0 | 0.0 | 51.03 | 1030.56 | 172.2 |
| 22Q1 (10) | -0.17 | -108.06 | -109.94 | 0.87 | 226.09 | 17.57 | 0.48 | 4700.0 | 585.71 | -0.3 | -287.5 | -250.0 | 0.7 | -50.7 | -71.43 | 0.25 | 150.0 | 257.14 | 0 | 0 | 0 | 1.65 | 174.6 | 115.84 | 2.78 | 0.0 | 162.26 | 2.75 | 11.79 | 219.77 | 0.24 | -11.11 | -22.58 | 0.11 | 0.0 | 0.0 | -5.48 | -107.38 | -104.1 |
| 21Q4 (9) | 2.11 | 188.28 | -22.43 | -0.69 | -1085.71 | -155.56 | 0.01 | 100.16 | 109.09 | 0.16 | 100.0 | 128.57 | 1.42 | 161.21 | -42.04 | 0.1 | -44.44 | -33.33 | 0 | 0 | 0 | 0.60 | -52.09 | -58.91 | 2.78 | 9.02 | 124.19 | 2.46 | 23.0 | 129.91 | 0.27 | -3.57 | -18.18 | 0.11 | 0.0 | 0.0 | 74.30 | 174.3 | -58.75 |
| 21Q3 (8) | -2.39 | -77.04 | -155.71 | 0.07 | 138.89 | 107.95 | -6.15 | -1857.14 | 9.56 | 0.08 | 114.81 | 136.36 | -2.32 | -51.63 | -168.04 | 0.18 | -5.26 | -5.26 | 0 | 0 | 0 | 1.26 | -22.44 | -20.59 | 2.55 | 40.11 | 29.44 | 2.0 | 32.45 | 19.76 | 0.28 | -3.45 | -6.67 | 0.11 | 0.0 | 0.0 | -100.00 | -41.48 | -148.48 |
| 21Q2 (7) | -1.35 | -178.95 | -161.64 | -0.18 | -124.32 | -113.74 | 0.35 | 400.0 | 1266.67 | -0.54 | -370.0 | -242.11 | -1.53 | -162.45 | -143.71 | 0.19 | 171.43 | 26.67 | 0 | 0 | 0 | 1.62 | 111.55 | 2.5 | 1.82 | 71.7 | 23.81 | 1.51 | 75.58 | 37.27 | 0.29 | -6.45 | 0.0 | 0.11 | 0.0 | 0.0 | -70.68 | -152.91 | -148.41 |
| 21Q1 (6) | 1.71 | -37.13 | 62.86 | 0.74 | 374.07 | 7300.0 | 0.07 | 163.64 | 150.0 | 0.2 | 185.71 | 174.07 | 2.45 | 0.0 | 131.13 | 0.07 | -53.33 | -30.0 | 0 | 0 | 0 | 0.77 | -47.72 | -3.91 | 1.06 | -14.52 | -54.7 | 0.86 | -19.63 | -58.05 | 0.31 | -6.06 | 6.9 | 0.11 | 0.0 | -26.67 | 133.59 | -25.84 | 216.81 |
| 20Q4 (5) | 2.72 | -36.6 | 68.94 | -0.27 | 69.32 | -120.61 | -0.11 | 98.38 | -22.22 | 0.07 | 131.82 | -75.0 | 2.45 | -28.15 | -16.1 | 0.15 | -21.05 | 25.0 | 0 | 0 | 0 | 1.46 | -7.42 | 54.27 | 1.24 | -37.06 | -43.64 | 1.07 | -35.93 | -32.28 | 0.33 | 10.0 | 6.45 | 0.11 | 0.0 | -52.17 | 180.13 | -12.66 | 137.19 |
| 20Q3 (4) | 4.29 | 95.89 | 0.0 | -0.88 | -167.18 | 0.0 | -6.8 | -22566.67 | 0.0 | -0.22 | -157.89 | 0.0 | 3.41 | -2.57 | 0.0 | 0.19 | 26.67 | 0.0 | 0 | 0 | 0.0 | 1.58 | 0.11 | 0.0 | 1.97 | 34.01 | 0.0 | 1.67 | 51.82 | 0.0 | 0.3 | 3.45 | 0.0 | 0.11 | 0.0 | 0.0 | 206.25 | 41.27 | 0.0 |
| 20Q2 (3) | 2.19 | 108.57 | 0.0 | 1.31 | 13000.0 | 0.0 | -0.03 | 78.57 | 0.0 | 0.38 | 240.74 | 0.0 | 3.5 | 230.19 | 0.0 | 0.15 | 50.0 | 0.0 | 0 | 0 | 0.0 | 1.58 | 98.32 | 0.0 | 1.47 | -37.18 | 0.0 | 1.1 | -46.34 | 0.0 | 0.29 | 0.0 | 0.0 | 0.11 | -26.67 | 0.0 | 146.00 | 246.23 | 0.0 |
| 20Q1 (2) | 1.05 | -34.78 | 0.0 | 0.01 | -99.24 | 0.0 | -0.14 | -55.56 | 0.0 | -0.27 | -196.43 | 0.0 | 1.06 | -63.7 | 0.0 | 0.1 | -16.67 | 0.0 | 0 | 0 | 0.0 | 0.80 | -16.07 | 0.0 | 2.34 | 6.36 | 0.0 | 2.05 | 29.75 | 0.0 | 0.29 | -6.45 | 0.0 | 0.15 | -34.78 | 0.0 | 42.17 | -44.47 | 0.0 |
| 19Q4 (1) | 1.61 | 0.0 | 0.0 | 1.31 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 2.92 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.95 | 0.0 | 0.0 | 2.2 | 0.0 | 0.0 | 1.58 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 75.94 | 0.0 | 0.0 |
