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) | 2.69 | -54.02 | -2.15 | 0 | -1.76 | 0 | 0.04 | -77.78 | 0.54 | -90.31 | 0.05 | -86.49 | 0.03 | -25.0 | 0.42 | -84.09 | 1.04 | -36.97 | 1.47 | -2.65 | 0.58 | 0.0 | 0.02 | 0.0 | 129.95 | -53.13 |
| 2022 (9) | 5.85 | 300.68 | -0.28 | 0 | -4.43 | 0 | 0.18 | 200.0 | 5.57 | 0 | 0.37 | -24.49 | 0.04 | 100.0 | 2.67 | -4.67 | 1.65 | -29.18 | 1.51 | -41.25 | 0.58 | 3.57 | 0.02 | 100.0 | 277.25 | 496.28 |
| 2021 (8) | 1.46 | -8.75 | -2.03 | 0 | 1.18 | 0 | 0.06 | -70.0 | -0.57 | 0 | 0.49 | 11.36 | 0.02 | -60.0 | 2.80 | -22.34 | 2.33 | 140.21 | 2.57 | 97.69 | 0.56 | 21.74 | 0.01 | 0.0 | 46.50 | -48.56 |
| 2020 (7) | 1.6 | -61.26 | -4.05 | 0 | -0.79 | 0 | 0.2 | 0 | -2.45 | 0 | 0.44 | -90.31 | 0.05 | 0.0 | 3.60 | -91.44 | 0.97 | 120.45 | 1.3 | 11.11 | 0.46 | 58.62 | 0.01 | -50.0 | 90.40 | -67.61 |
| 2019 (6) | 4.13 | -0.72 | -4.31 | 0 | 0.86 | 0 | -0.01 | 0 | -0.18 | 0 | 4.54 | 908.89 | 0.05 | 66.67 | 42.12 | 1969.25 | 0.44 | -86.08 | 1.17 | -65.18 | 0.29 | 16.0 | 0.02 | 0.0 | 279.05 | 143.5 |
| 2018 (5) | 4.16 | 8.9 | -1.28 | 0 | -4.16 | 0 | 0.01 | 0 | 2.88 | 32.72 | 0.45 | -37.5 | 0.03 | -50.0 | 2.04 | -35.35 | 3.16 | -2.47 | 3.36 | 46.09 | 0.25 | 0.0 | 0.02 | -33.33 | 114.60 | -22.6 |
| 2017 (4) | 3.82 | 0 | -1.65 | 0 | 1.11 | 1.83 | -0.16 | 0 | 2.17 | 0 | 0.72 | 125.0 | 0.06 | 0.0 | 3.15 | 97.26 | 3.24 | 43.36 | 2.3 | 35.29 | 0.25 | 19.05 | 0.03 | 50.0 | 148.06 | 0 |
| 2016 (3) | -0.18 | 0 | -5.25 | 0 | 1.09 | 0 | 0.15 | 0 | -5.43 | 0 | 0.32 | 146.15 | 0.06 | 0 | 1.60 | 145.05 | 2.26 | -2.16 | 1.7 | -23.42 | 0.21 | -16.0 | 0.02 | 0.0 | -9.33 | 0 |
| 2015 (2) | 4.88 | 52.02 | 1.52 | 0 | -2.9 | 0 | -0.07 | 0 | 6.4 | 0 | 0.13 | -66.67 | -0.12 | 0 | 0.65 | -67.59 | 2.31 | 10.53 | 2.22 | 30.59 | 0.25 | 0.0 | 0.02 | -33.33 | 195.98 | 20.89 |
| 2014 (1) | 3.21 | 21.59 | -3.35 | 0 | -2.29 | 0 | -0.01 | 0 | -0.14 | 0 | 0.39 | 178.57 | 0.11 | 0 | 2.01 | 174.55 | 2.09 | 145.88 | 1.7 | 2025.0 | 0.25 | -10.71 | 0.03 | 50.0 | 162.12 | -76.66 |
| 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) | -0.23 | -125.27 | -146.0 | 0.86 | 154.78 | 152.12 | 0.07 | -90.91 | -61.11 | 0.02 | 0.0 | -50.0 | 0.63 | 195.45 | 154.78 | 0.01 | -80.0 | 0 | 0.01 | 0 | 0.0 | 0.34 | -75.63 | 0 | 0.16 | -56.76 | -11.11 | 0.11 | -71.05 | -75.0 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | -92.00 | -152.57 | -206.72 |
| 24Q2 (19) | 0.91 | 727.27 | 506.67 | -1.57 | -72.53 | -2142.86 | 0.77 | 1640.0 | 420.83 | 0.02 | 115.38 | 0.0 | -0.66 | 17.5 | -925.0 | 0.05 | 400.0 | 0 | 0 | -100.0 | -100.0 | 1.40 | 299.16 | 0 | 0.37 | 270.0 | 1333.33 | 0.38 | -51.9 | 65.22 | 0.14 | 0.0 | -6.67 | 0 | 0 | 0 | 175.00 | 1379.55 | 343.33 |
| 24Q1 (18) | 0.11 | -93.41 | -69.44 | -0.91 | -533.33 | -40.0 | -0.05 | 95.1 | 92.75 | -0.13 | -550.0 | 0 | -0.8 | -142.55 | -175.86 | 0.01 | -66.67 | -50.0 | 0.01 | 0.0 | 0.0 | 0.35 | -53.1 | -61.23 | 0.1 | -87.95 | 66.67 | 0.79 | 154.84 | 64.58 | 0.14 | 0.0 | -6.67 | 0 | 0 | 0 | 11.83 | -96.81 | -79.3 |
| 23Q4 (17) | 1.67 | 234.0 | -26.43 | 0.21 | 112.73 | 135.59 | -1.02 | -666.67 | 30.61 | -0.02 | -150.0 | -150.0 | 1.88 | 263.48 | 11.9 | 0.03 | 0 | -80.0 | 0.01 | 0.0 | 0.0 | 0.75 | 0 | -83.04 | 0.83 | 361.11 | 45.61 | 0.31 | -29.55 | 542.86 | 0.14 | 0.0 | -6.67 | 0 | 0 | 0 | 371.11 | 330.49 | -86.92 |
| 23Q3 (16) | 0.5 | 233.33 | 16.28 | -1.65 | -2257.14 | -475.0 | 0.18 | 175.0 | 126.47 | 0.04 | 100.0 | -20.0 | -1.15 | -1537.5 | -232.18 | 0 | 0 | -100.0 | 0.01 | 0.0 | 0.0 | -0.00 | 0 | -100.0 | 0.18 | 700.0 | -37.93 | 0.44 | 91.3 | -21.43 | 0.14 | -6.67 | -6.67 | 0 | 0 | 0 | 86.21 | 118.39 | 42.34 |
| 23Q2 (15) | 0.15 | -58.33 | -91.89 | -0.07 | 89.23 | -107.22 | -0.24 | 65.22 | 90.91 | 0.02 | 0 | -66.67 | 0.08 | 127.59 | -97.16 | 0 | -100.0 | -100.0 | 0.01 | 0.0 | 0.0 | -0.00 | -100.0 | -100.0 | -0.03 | -150.0 | -106.12 | 0.23 | -52.08 | -59.65 | 0.15 | 0.0 | 0.0 | 0 | 0 | -100.0 | 39.47 | -30.92 | -84.42 |
| 23Q1 (14) | 0.36 | -84.14 | -72.31 | -0.65 | -10.17 | 41.44 | -0.69 | 53.06 | -291.67 | 0 | -100.0 | -100.0 | -0.29 | -117.26 | -252.63 | 0.02 | -86.67 | -66.67 | 0.01 | 0.0 | 0.0 | 0.90 | -79.49 | -50.98 | 0.06 | -89.47 | -80.0 | 0.48 | 785.71 | 6.67 | 0.15 | 0.0 | 7.14 | 0 | 0 | 0 | 57.14 | -97.99 | -74.07 |
| 22Q4 (13) | 2.27 | 427.91 | 71.97 | -0.59 | -234.09 | -215.69 | -1.47 | -116.18 | -145.0 | 0.04 | -20.0 | 300.0 | 1.68 | 93.1 | -8.2 | 0.15 | 66.67 | 66.67 | 0.01 | 0.0 | 0.0 | 4.41 | 73.53 | 139.71 | 0.57 | 96.55 | 5.56 | -0.07 | -112.5 | -110.14 | 0.15 | 0.0 | 7.14 | 0 | 0 | 0 | 2837.50 | 4585.17 | 1684.19 |
| 22Q3 (12) | 0.43 | -76.76 | 279.17 | 0.44 | -54.64 | 2300.0 | -0.68 | 74.24 | -580.0 | 0.05 | -16.67 | 600.0 | 0.87 | -69.15 | 434.62 | 0.09 | 28.57 | -18.18 | 0.01 | 0.0 | 0.0 | 2.54 | 33.29 | 12.33 | 0.29 | -40.82 | -68.82 | 0.56 | -1.75 | -31.71 | 0.15 | 0.0 | 7.14 | 0 | -100.0 | 0 | 60.56 | -76.1 | 342.25 |
| 22Q2 (11) | 1.85 | 42.31 | 1073.68 | 0.97 | 187.39 | 174.62 | -2.64 | -833.33 | -287.23 | 0.06 | 100.0 | 20.0 | 2.82 | 1384.21 | 289.26 | 0.07 | 16.67 | -56.25 | 0.01 | 0.0 | 0 | 1.91 | 3.32 | -48.14 | 0.49 | 63.33 | -14.04 | 0.57 | 26.67 | -20.83 | 0.15 | 7.14 | 7.14 | 0.01 | 0 | 0 | 253.42 | 15.02 | 1247.08 |
| 22Q1 (10) | 1.3 | -1.52 | 124.14 | -1.11 | -317.65 | 9.02 | 0.36 | 160.0 | -25.0 | 0.03 | 250.0 | -25.0 | 0.19 | -89.62 | 129.69 | 0.06 | -33.33 | -53.85 | 0.01 | 0.0 | 0.0 | 1.85 | 0.31 | -51.29 | 0.3 | -44.44 | 0.0 | 0.45 | -34.78 | 32.35 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | 220.34 | 38.55 | 82.35 |
| 21Q4 (9) | 1.32 | 650.0 | 109.52 | 0.51 | 2650.0 | 178.46 | -0.6 | -500.0 | 52.0 | -0.02 | -100.0 | 0 | 1.83 | 803.85 | 9250.0 | 0.09 | -18.18 | -55.0 | 0.01 | 0.0 | -90.0 | 1.84 | -18.68 | -70.37 | 0.54 | -41.94 | 260.0 | 0.69 | -15.85 | 283.33 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | 159.04 | 736.14 | -19.22 |
| 21Q3 (8) | -0.24 | -26.32 | -271.43 | -0.02 | 98.46 | 98.84 | -0.1 | -107.09 | 41.18 | -0.01 | -120.0 | -133.33 | -0.26 | 82.55 | 83.65 | 0.11 | -31.25 | -8.33 | 0.01 | 0 | 114.29 | 2.26 | -38.46 | -45.11 | 0.93 | 63.16 | 304.35 | 0.82 | 13.89 | 272.73 | 0.14 | 0.0 | 16.67 | 0 | 0 | 0 | -25.00 | -13.16 | -160.71 |
| 21Q2 (7) | -0.19 | -132.76 | -150.0 | -1.3 | -6.56 | -221.5 | 1.41 | 193.75 | 491.67 | 0.05 | 25.0 | -66.67 | -1.49 | -132.81 | -202.76 | 0.16 | 23.08 | 433.33 | 0 | -100.0 | -100.0 | 3.68 | -2.95 | 336.48 | 0.57 | 90.0 | 21.28 | 0.72 | 111.76 | 12.5 | 0.14 | 0.0 | 27.27 | 0 | 0 | 0 | -22.09 | -118.28 | -143.6 |
| 21Q1 (6) | 0.58 | -7.94 | 28.89 | -1.22 | -87.69 | 55.47 | 0.48 | 138.4 | -51.02 | 0.04 | 0 | 100.0 | -0.64 | -3100.0 | 72.05 | 0.13 | -35.0 | 62.5 | 0.01 | -90.0 | -50.0 | 3.79 | -38.98 | 19.39 | 0.3 | 100.0 | 130.77 | 0.34 | 88.89 | 30.77 | 0.14 | 0.0 | 40.0 | 0 | 0 | 0 | 120.83 | -38.62 | -3.33 |
| 20Q4 (5) | 0.63 | 350.0 | 200.0 | -0.65 | 62.43 | 83.03 | -1.25 | -635.29 | -133.6 | 0 | -100.0 | -100.0 | -0.02 | 98.74 | 99.45 | 0.2 | 66.67 | -94.9 | 0.1 | 242.86 | 900.0 | 6.21 | 50.62 | -96.29 | 0.15 | -34.78 | 36.36 | 0.18 | -18.18 | -66.04 | 0.14 | 16.67 | 100.0 | 0 | 0 | 0 | 196.88 | 378.13 | 462.5 |
| 20Q3 (4) | 0.14 | -63.16 | 0.0 | -1.73 | -261.68 | 0.0 | -0.17 | 52.78 | 0.0 | 0.03 | -80.0 | 0.0 | -1.59 | -209.66 | 0.0 | 0.12 | 300.0 | 0.0 | -0.07 | -800.0 | 0.0 | 4.12 | 389.35 | 0.0 | 0.23 | -51.06 | 0.0 | 0.22 | -65.62 | 0.0 | 0.12 | 9.09 | 0.0 | 0 | 0 | 0.0 | 41.18 | -18.73 | 0.0 |
| 20Q2 (3) | 0.38 | -15.56 | 0.0 | 1.07 | 139.05 | 0.0 | -0.36 | -136.73 | 0.0 | 0.15 | 650.0 | 0.0 | 1.45 | 163.32 | 0.0 | 0.03 | -62.5 | 0.0 | 0.01 | -50.0 | 0.0 | 0.84 | -73.46 | 0.0 | 0.47 | 261.54 | 0.0 | 0.64 | 146.15 | 0.0 | 0.11 | 10.0 | 0.0 | 0 | 0 | 0.0 | 50.67 | -59.47 | 0.0 |
| 20Q1 (2) | 0.45 | 114.29 | 0.0 | -2.74 | 28.46 | 0.0 | 0.98 | -73.66 | 0.0 | 0.02 | -66.67 | 0.0 | -2.29 | 36.74 | 0.0 | 0.08 | -97.96 | 0.0 | 0.02 | 100.0 | 0.0 | 3.17 | -98.1 | 0.0 | 0.13 | 18.18 | 0.0 | 0.26 | -50.94 | 0.0 | 0.1 | 42.86 | 0.0 | 0 | 0 | 0.0 | 125.00 | 257.14 | 0.0 |
| 19Q4 (1) | 0.21 | 0.0 | 0.0 | -3.83 | 0.0 | 0.0 | 3.72 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | -3.62 | 0.0 | 0.0 | 3.92 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 167.52 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 35.00 | 0.0 | 0.0 |
