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) | 0.09 | -98.21 | -5.59 | 0 | 6.98 | 157.56 | 0.12 | 0 | -5.5 | 0 | 5.73 | -42.12 | 0 | 0 | 13.63 | -46.21 | 5.51 | -12.54 | 3.57 | -27.88 | 1.99 | 31.79 | 0.27 | 17.39 | 1.54 | -97.95 |
| 2022 (9) | 5.04 | -12.5 | -7.05 | 0 | 2.71 | 0 | -0.01 | 0 | -2.01 | 0 | 9.9 | 288.24 | 0 | 0 | 25.33 | 228.63 | 6.3 | 33.76 | 4.95 | 27.58 | 1.51 | -1.31 | 0.23 | 9.52 | 75.34 | -26.49 |
| 2021 (8) | 5.76 | 93.29 | -1.83 | 0 | -2.53 | 0 | 0.07 | 0 | 3.93 | 0 | 2.55 | -74.01 | 0 | 0 | 7.71 | -79.84 | 4.71 | 69.42 | 3.88 | 31.97 | 1.53 | 26.45 | 0.21 | 23.53 | 102.49 | 48.58 |
| 2020 (7) | 2.98 | -47.07 | -11.11 | 0 | 9.21 | 0 | -0.63 | 0 | -8.13 | 0 | 9.81 | 424.6 | 0 | 0 | 38.23 | 384.94 | 2.78 | -2.46 | 2.94 | 28.95 | 1.21 | 22.22 | 0.17 | 13.33 | 68.98 | -58.1 |
| 2019 (6) | 5.63 | 209.34 | -1.13 | 0 | -2.72 | 0 | 0 | 0 | 4.5 | 294.74 | 1.87 | 61.21 | -0.24 | 0 | 7.88 | 52.1 | 2.85 | 27.8 | 2.28 | 9.09 | 0.99 | 11.24 | 0.15 | 0.0 | 164.62 | 183.11 |
| 2018 (5) | 1.82 | 250.0 | -0.68 | 0 | -1.93 | 0 | -0.31 | 0 | 1.14 | -0.87 | 1.16 | 251.52 | -0.09 | 0 | 5.18 | 165.6 | 2.23 | -3.04 | 2.09 | 15.47 | 0.89 | -6.32 | 0.15 | 200.0 | 58.15 | 214.22 |
| 2017 (4) | 0.52 | -82.61 | 0.63 | 0 | -0.25 | 0 | -0.02 | 0 | 1.15 | 25.0 | 0.33 | -88.46 | 0 | 0 | 1.95 | -91.02 | 2.3 | 82.54 | 1.81 | 41.41 | 0.95 | -5.94 | 0.05 | 0.0 | 18.51 | -85.52 |
| 2016 (3) | 2.99 | 1.01 | -2.07 | 0 | -2.28 | 0 | -0.29 | 0 | 0.92 | -39.47 | 2.86 | 130.65 | 0.12 | 0 | 21.73 | 123.99 | 1.26 | 50.0 | 1.28 | 58.02 | 1.01 | -11.4 | 0.05 | 0.0 | 127.78 | -13.66 |
| 2015 (2) | 2.96 | 6.86 | -1.44 | 0 | -1.6 | 0 | 0.43 | 0 | 1.52 | -5.59 | 1.24 | 210.0 | 0 | 0 | 9.70 | 241.29 | 0.84 | -30.0 | 0.81 | -31.36 | 1.14 | -4.2 | 0.05 | 0.0 | 148.00 | 29.3 |
| 2014 (1) | 2.77 | -9.48 | -1.16 | 0 | -1.22 | 0 | -0.12 | 0 | 1.61 | 8.78 | 0.4 | 33.33 | 0 | 0 | 2.84 | 28.97 | 1.2 | 14.29 | 1.18 | 20.41 | 1.19 | -3.25 | 0.05 | -28.57 | 114.46 | -14.71 |
| 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) | 0.37 | -85.43 | 141.57 | -0.29 | 73.39 | 77.34 | 0.92 | 171.88 | -37.41 | -0.04 | -100.0 | -140.0 | 0.08 | -94.48 | 103.69 | -0.37 | -127.21 | -129.6 | 0 | 0 | 0 | -3.88 | -127.69 | -134.13 | 1.04 | -16.8 | -16.13 | 0.69 | -24.18 | -14.81 | 0.6 | 5.26 | 25.0 | 0.03 | -40.0 | -57.14 | 28.03 | -83.12 | 142.83 |
| 24Q2 (19) | 2.54 | 309.68 | 690.7 | -1.09 | -41.56 | 15.5 | -1.28 | -611.11 | -159.81 | -0.02 | -120.0 | -200.0 | 1.45 | 1066.67 | 184.3 | 1.36 | 81.33 | 40.21 | 0 | 0 | 0 | 14.02 | 81.52 | 62.9 | 1.25 | 7.76 | -6.02 | 0.91 | 19.74 | 12.35 | 0.57 | 7.55 | 18.75 | 0.05 | -16.67 | -28.57 | 166.01 | 261.48 | 625.06 |
| 24Q1 (18) | 0.62 | -77.54 | 145.93 | -0.77 | 46.53 | 51.57 | -0.18 | 58.14 | -104.74 | 0.1 | 211.11 | 25.0 | -0.15 | -111.36 | 94.9 | 0.75 | -55.62 | -58.79 | 0 | 0 | 0 | 7.72 | -57.54 | -55.44 | 1.16 | -24.68 | -16.55 | 0.76 | -28.97 | -13.64 | 0.53 | -5.36 | 12.77 | 0.06 | -14.29 | 0.0 | 45.93 | -71.71 | 147.97 |
| 23Q4 (17) | 2.76 | 410.11 | 142.11 | -1.44 | -12.5 | 34.55 | -0.43 | -129.25 | -143.88 | -0.09 | -190.0 | -125.0 | 1.32 | 160.83 | 224.53 | 1.69 | 35.2 | -22.48 | 0 | 0 | 0 | 18.19 | 59.94 | -19.97 | 1.54 | 24.19 | -7.23 | 1.07 | 32.1 | -17.05 | 0.56 | 16.67 | 36.59 | 0.07 | 0.0 | 16.67 | 162.35 | 348.09 | 150.65 |
| 23Q3 (16) | -0.89 | -106.98 | -139.38 | -1.28 | 0.78 | -66.23 | 1.47 | -31.31 | 345.0 | 0.1 | 400.0 | 158.82 | -2.17 | -26.16 | -245.64 | 1.25 | 28.87 | -13.19 | 0 | 0 | 0 | 11.37 | 32.15 | -20.22 | 1.24 | -6.77 | -18.95 | 0.81 | 0.0 | -32.5 | 0.48 | 0.0 | 29.73 | 0.07 | 0.0 | 16.67 | -65.44 | -106.98 | -147.2 |
| 23Q2 (15) | -0.43 | 68.15 | -127.56 | -1.29 | 18.87 | 47.35 | 2.14 | -43.68 | 475.44 | 0.02 | -75.0 | -90.48 | -1.72 | 41.5 | -93.26 | 0.97 | -46.7 | -64.73 | 0 | 0 | 0 | 8.61 | -50.34 | -67.32 | 1.33 | -4.32 | -23.12 | 0.81 | -7.95 | -38.64 | 0.48 | 2.13 | 37.14 | 0.07 | 16.67 | 16.67 | -31.62 | 66.98 | -135.06 |
| 23Q1 (14) | -1.35 | -218.42 | -2028.57 | -1.59 | 27.73 | 1.85 | 3.8 | 287.76 | 30.58 | 0.08 | 300.0 | 0 | -2.94 | -177.36 | -89.68 | 1.82 | -16.51 | -48.44 | 0 | 0 | 0 | 17.33 | -23.75 | -56.1 | 1.39 | -16.27 | 1.46 | 0.88 | -31.78 | -22.12 | 0.47 | 14.63 | 20.51 | 0.06 | 0.0 | 0.0 | -95.74 | -247.82 | -2261.09 |
| 22Q4 (13) | 1.14 | -49.56 | -37.36 | -2.2 | -185.71 | -152.87 | 0.98 | 263.33 | 190.74 | -0.04 | 76.47 | 0.0 | -1.06 | -171.14 | -211.58 | 2.18 | 51.39 | 147.73 | 0 | 0 | 0 | 22.73 | 59.44 | 108.72 | 1.66 | 8.5 | 59.62 | 1.29 | 7.5 | 92.54 | 0.41 | 10.81 | 2.5 | 0.06 | 0.0 | 0.0 | 64.77 | -53.28 | -59.78 |
| 22Q3 (12) | 2.26 | 44.87 | -12.06 | -0.77 | 68.57 | 6.1 | -0.6 | -5.26 | -5900.0 | -0.17 | -180.95 | -383.33 | 1.49 | 267.42 | -14.86 | 1.44 | -47.64 | 61.8 | 0 | 0 | 0 | 14.26 | -45.87 | 35.85 | 1.53 | -11.56 | 4.08 | 1.2 | -9.09 | 0.0 | 0.37 | 5.71 | -2.63 | 0.06 | 0.0 | 20.0 | 138.65 | 53.76 | -12.06 |
| 22Q2 (11) | 1.56 | 2128.57 | 100.0 | -2.45 | -51.23 | -1120.83 | -0.57 | -119.59 | 56.49 | 0.21 | 0 | 600.0 | -0.89 | 42.58 | -187.25 | 2.75 | -22.1 | 1517.65 | 0 | 0 | 0 | 26.34 | -33.29 | 1246.49 | 1.73 | 26.28 | 50.43 | 1.32 | 16.81 | 10.92 | 0.35 | -10.26 | -7.89 | 0.06 | 0.0 | 20.0 | 90.17 | 1935.34 | 87.28 |
| 22Q1 (10) | 0.07 | -96.15 | -88.14 | -1.62 | -86.21 | -315.38 | 2.91 | 369.44 | 2525.0 | 0 | 100.0 | -100.0 | -1.55 | -263.16 | -875.0 | 3.53 | 301.14 | 478.69 | 0 | 0 | 0 | 39.49 | 262.55 | 406.84 | 1.37 | 31.73 | 31.73 | 1.13 | 68.66 | 36.14 | 0.39 | -2.5 | 5.41 | 0.06 | 0.0 | 20.0 | 4.43 | -97.25 | -90.61 |
| 21Q4 (9) | 1.82 | -29.18 | 22.97 | -0.87 | -6.1 | 13.86 | -1.08 | -10700.0 | -332.0 | -0.04 | -166.67 | 42.86 | 0.95 | -45.71 | 102.13 | 0.88 | -1.12 | -19.27 | 0 | 0 | 0 | 10.89 | 3.77 | -34.85 | 1.04 | -29.25 | 28.4 | 0.67 | -44.17 | -10.67 | 0.4 | 5.26 | 14.29 | 0.06 | 20.0 | 50.0 | 161.06 | 2.15 | 24.06 |
| 21Q3 (8) | 2.57 | 229.49 | 467.14 | -0.82 | -441.67 | 63.39 | -0.01 | 99.24 | -100.35 | 0.06 | 100.0 | 166.67 | 1.75 | 71.57 | 159.52 | 0.89 | 423.53 | 50.85 | 0 | 0 | 0 | 10.50 | 436.49 | 13.85 | 1.47 | 27.83 | 107.04 | 1.2 | 0.84 | 90.48 | 0.38 | 0.0 | 18.75 | 0.05 | 0.0 | 25.0 | 157.67 | 227.47 | 322.99 |
| 21Q2 (7) | 0.78 | 32.2 | -12.36 | 0.24 | 161.54 | 114.81 | -1.31 | -991.67 | -172.78 | 0.03 | 0.0 | 133.33 | 1.02 | 410.0 | 239.73 | 0.17 | -72.13 | -90.17 | 0 | 0 | 0 | 1.96 | -74.89 | -92.4 | 1.15 | 10.58 | 55.41 | 1.19 | 43.37 | 20.2 | 0.38 | 2.7 | 46.15 | 0.05 | 0.0 | 25.0 | 48.15 | 2.01 | -30.21 |
| 21Q1 (6) | 0.59 | -60.14 | -53.91 | -0.39 | 61.39 | 93.76 | -0.12 | 52.0 | -102.47 | 0.03 | 142.86 | 107.89 | 0.2 | -57.45 | 104.02 | 0.61 | -44.04 | -90.47 | 0 | 0 | 100.0 | 7.79 | -53.4 | -92.67 | 1.04 | 28.4 | 100.0 | 0.83 | 10.67 | 45.61 | 0.37 | 5.71 | 37.04 | 0.05 | 25.0 | 25.0 | 47.20 | -63.64 | -67.55 |
| 20Q4 (5) | 1.48 | 311.43 | -41.96 | -1.01 | 54.91 | -494.12 | -0.25 | -108.74 | 77.68 | -0.07 | 22.22 | -250.0 | 0.47 | 115.99 | -80.25 | 1.09 | 84.75 | 289.29 | 0 | 0 | 0 | 16.72 | 81.35 | 261.22 | 0.81 | 14.08 | 17.39 | 0.75 | 19.05 | 50.0 | 0.35 | 9.38 | 40.0 | 0.04 | 0.0 | 0.0 | 129.82 | 283.61 | -59.78 |
| 20Q3 (4) | -0.7 | -178.65 | 0.0 | -2.24 | -38.27 | 0.0 | 2.86 | 58.89 | 0.0 | -0.09 | 0.0 | 0.0 | -2.94 | -302.74 | 0.0 | 0.59 | -65.9 | 0.0 | 0 | 0 | 0.0 | 9.22 | -64.19 | 0.0 | 0.71 | -4.05 | 0.0 | 0.63 | -36.36 | 0.0 | 0.32 | 23.08 | 0.0 | 0.04 | 0.0 | 0.0 | -70.71 | -202.49 | 0.0 |
| 20Q2 (3) | 0.89 | -30.47 | 0.0 | -1.62 | 74.08 | 0.0 | 1.8 | -62.89 | 0.0 | -0.09 | 76.32 | 0.0 | -0.73 | 85.31 | 0.0 | 1.73 | -72.97 | 0.0 | 0 | 100.0 | 0.0 | 25.74 | -75.78 | 0.0 | 0.74 | 42.31 | 0.0 | 0.99 | 73.68 | 0.0 | 0.26 | -3.7 | 0.0 | 0.04 | 0.0 | 0.0 | 68.99 | -52.57 | 0.0 |
| 20Q1 (2) | 1.28 | -49.8 | 0.0 | -6.25 | -3576.47 | 0.0 | 4.85 | 533.04 | 0.0 | -0.38 | -1800.0 | 0.0 | -4.97 | -308.82 | 0.0 | 6.4 | 2185.71 | 0.0 | -0.05 | 0 | 0.0 | 106.31 | 2197.1 | 0.0 | 0.52 | -24.64 | 0.0 | 0.57 | 14.0 | 0.0 | 0.27 | 8.0 | 0.0 | 0.04 | 0.0 | 0.0 | 145.45 | -54.94 | 0.0 |
| 19Q4 (1) | 2.55 | 0.0 | 0.0 | -0.17 | 0.0 | 0.0 | -1.12 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 2.38 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.63 | 0.0 | 0.0 | 0.69 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 322.78 | 0.0 | 0.0 |
