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) | 3.79 | 124.26 | -1.43 | 0 | -1.48 | 0 | -0.04 | 0 | 2.36 | -39.8 | 0.7 | -52.05 | 0 | 0 | 2.51 | -49.5 | -0.75 | 0 | 1.06 | 17.78 | 2.02 | 4.12 | 0.4 | -13.04 | 108.91 | 112.66 |
| 2022 (9) | 1.69 | 445.16 | 2.23 | 0 | -7.32 | 0 | 0.35 | 0 | 3.92 | 0 | 1.46 | -47.1 | 0 | 0 | 4.96 | -44.6 | -1.86 | 0 | 0.9 | -82.35 | 1.94 | 34.72 | 0.46 | 76.92 | 51.21 | 1023.36 |
| 2021 (8) | 0.31 | -92.4 | -12.41 | 0 | 13.1 | 0 | -0.25 | 0 | -12.1 | 0 | 2.76 | 392.86 | 0 | 0 | 8.96 | 182.57 | 5.06 | 19.34 | 5.1 | 27.18 | 1.44 | 45.45 | 0.26 | 766.67 | 4.56 | -94.38 |
| 2020 (7) | 4.08 | -18.73 | -1.48 | 0 | -0.03 | 0 | -0.59 | 0 | 2.6 | -38.53 | 0.56 | -23.29 | 0 | 0 | 3.17 | -28.15 | 4.24 | 4.43 | 4.01 | 8.97 | 0.99 | -12.39 | 0.03 | 50.0 | 81.11 | -21.96 |
| 2019 (6) | 5.02 | 12.81 | -0.79 | 0 | -3.1 | 0 | 0.01 | 0 | 4.23 | 71.95 | 0.73 | -64.04 | -0.1 | 0 | 4.41 | -63.74 | 4.06 | 1.25 | 3.68 | 5.14 | 1.13 | 21.51 | 0.02 | -33.33 | 103.93 | 4.17 |
| 2018 (5) | 4.45 | 20.92 | -1.99 | 0 | -1.61 | 0 | -0.04 | 0 | 2.46 | -22.15 | 2.03 | 275.93 | 0.02 | 0 | 12.16 | 244.62 | 4.01 | 3.08 | 3.5 | 6.71 | 0.93 | -3.12 | 0.03 | 50.0 | 99.78 | 15.5 |
| 2017 (4) | 3.68 | -11.11 | -0.52 | 0 | -4.0 | 0 | -0.07 | 0 | 3.16 | 20.15 | 0.54 | -63.51 | -0.07 | 0 | 3.53 | -60.51 | 3.89 | -13.94 | 3.28 | -19.01 | 0.96 | 9.09 | 0.02 | 0.0 | 86.38 | 3.29 |
| 2016 (3) | 4.14 | -31.91 | -1.51 | 0 | -2.99 | 0 | 0.01 | 0 | 2.63 | -48.83 | 1.48 | 70.11 | -0.03 | 0 | 8.94 | 71.96 | 4.52 | -11.55 | 4.05 | -13.28 | 0.88 | 15.79 | 0.02 | 0.0 | 83.64 | -25.03 |
| 2015 (2) | 6.08 | 37.25 | -0.94 | 0 | -3.62 | 0 | -0.01 | 0 | 5.14 | 29.15 | 0.87 | 117.5 | -0.07 | 0 | 5.20 | 108.79 | 5.11 | 16.67 | 4.67 | 16.46 | 0.76 | -5.0 | 0.02 | 0.0 | 111.56 | 21.63 |
| 2014 (1) | 4.43 | -29.79 | -0.45 | 0 | -3.83 | 0 | -0.01 | 0 | 3.98 | -28.67 | 0.4 | -48.72 | -0.05 | 0 | 2.49 | -52.26 | 4.38 | 3.55 | 4.01 | 6.37 | 0.8 | 0.0 | 0.02 | -33.33 | 91.72 | -33.14 |
| 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) | 2.45 | 1650.0 | 122.73 | -3.13 | -10.99 | -10333.33 | -0.36 | 5.26 | 44.62 | -0.01 | -150.0 | 85.71 | -0.68 | 74.63 | -163.55 | 0.42 | 31.25 | 162.5 | 0 | 0 | 0 | 4.84 | 2.03 | 130.1 | 0.83 | 4250.0 | 295.24 | 0.8 | 110.53 | 37.93 | 0.48 | -4.0 | -5.88 | 0.08 | 0.0 | -11.11 | 180.15 | 1135.29 | 93.25 |
| 24Q2 (19) | 0.14 | 55.56 | -92.0 | -2.82 | -540.91 | -412.73 | -0.38 | -179.17 | 79.12 | 0.02 | 150.0 | 0 | -2.68 | -665.71 | -323.33 | 0.32 | -28.89 | -8.57 | 0 | 0 | 0 | 4.75 | -34.27 | -2.87 | -0.02 | 75.0 | 86.67 | 0.38 | 46.15 | 0.0 | 0.5 | 4.17 | 6.38 | 0.08 | -11.11 | -20.0 | 14.58 | 34.49 | -92.08 |
| 24Q1 (18) | 0.09 | -91.26 | 200.0 | -0.44 | 39.73 | -266.67 | 0.48 | 77.78 | -33.33 | -0.04 | -150.0 | 33.33 | -0.35 | -216.67 | -66.67 | 0.45 | 462.5 | 309.09 | 0 | 0 | 0 | 7.22 | 492.3 | 334.7 | -0.08 | 75.76 | 82.98 | 0.26 | 420.0 | 420.0 | 0.48 | -2.04 | -12.73 | 0.09 | 0.0 | -25.0 | 10.84 | -93.37 | 186.75 |
| 23Q4 (17) | 1.03 | -6.36 | -45.5 | -0.73 | -2333.33 | -108.57 | 0.27 | 141.54 | -70.65 | 0.08 | 214.29 | 300.0 | 0.3 | -71.96 | -80.52 | 0.08 | -50.0 | -61.9 | 0 | 0 | 0 | 1.22 | -42.07 | -60.22 | -0.33 | -257.14 | 47.62 | 0.05 | -91.38 | 25.0 | 0.49 | -3.92 | -2.0 | 0.09 | 0.0 | -30.77 | 163.49 | 75.38 | -42.04 |
| 23Q3 (16) | 1.1 | -37.14 | 23.6 | -0.03 | 94.55 | 93.75 | -0.65 | 64.29 | -160.0 | -0.07 | 0 | -240.0 | 1.07 | -10.83 | 160.98 | 0.16 | -54.29 | -56.76 | 0 | 0 | 0 | 2.11 | -56.93 | -58.18 | 0.21 | 240.0 | 210.53 | 0.58 | 52.63 | 34.88 | 0.51 | 8.51 | 4.08 | 0.09 | -10.0 | -25.0 | 93.22 | -49.39 | 8.93 |
| 23Q2 (15) | 1.75 | 2044.44 | 748.15 | -0.55 | -358.33 | 47.12 | -1.82 | -352.78 | 46.78 | 0 | 100.0 | -100.0 | 1.2 | 671.43 | 191.6 | 0.35 | 218.18 | 20.69 | 0 | 0 | 0 | 4.89 | 194.18 | 23.72 | -0.15 | 68.09 | 90.2 | 0.38 | 660.0 | 202.7 | 0.47 | -14.55 | 2.17 | 0.1 | -16.67 | -16.67 | 184.21 | 1573.68 | 243.27 |
| 23Q1 (14) | -0.09 | -104.76 | 89.02 | -0.12 | 65.71 | -102.93 | 0.72 | -21.74 | 115.75 | -0.06 | -50.0 | -123.08 | -0.21 | -113.64 | -106.4 | 0.11 | -47.62 | -81.36 | 0 | 0 | 0 | 1.66 | -45.8 | -77.78 | -0.47 | 25.4 | -194.0 | 0.05 | 25.0 | -93.75 | 0.55 | 10.0 | 12.24 | 0.12 | -7.69 | 20.0 | -12.50 | -104.43 | 78.81 |
| 22Q4 (13) | 1.89 | 112.36 | 142.31 | -0.35 | 27.08 | 28.57 | 0.92 | 468.0 | 309.09 | -0.04 | -180.0 | 73.33 | 1.54 | 275.61 | 431.03 | 0.21 | -43.24 | -77.42 | 0 | 0 | 0 | 3.07 | -39.1 | -74.85 | -0.63 | -231.58 | -214.55 | 0.04 | -90.7 | -95.24 | 0.5 | 2.04 | 19.05 | 0.13 | 8.33 | -23.53 | 282.09 | 229.63 | 417.16 |
| 22Q3 (12) | 0.89 | 429.63 | 271.15 | -0.48 | 53.85 | -29.73 | -0.25 | 92.69 | -126.32 | 0.05 | -37.5 | 141.67 | 0.41 | 131.3 | 146.07 | 0.37 | 27.59 | -67.54 | 0 | 0 | -100.0 | 5.03 | 27.41 | -57.96 | -0.19 | 87.58 | -113.48 | 0.43 | 216.22 | -68.38 | 0.49 | 6.52 | 22.5 | 0.12 | 0.0 | 140.0 | 85.58 | 166.56 | 397.87 |
| 22Q2 (11) | -0.27 | 67.07 | -58.82 | -1.04 | -125.37 | 90.9 | -3.42 | 25.16 | -670.0 | 0.08 | -69.23 | -20.0 | -1.31 | -139.94 | 88.71 | 0.29 | -50.85 | -35.56 | 0 | 0 | 100.0 | 3.95 | -47.16 | -28.27 | -1.53 | -406.0 | -193.87 | -0.37 | -146.25 | -124.83 | 0.46 | -6.12 | 31.43 | 0.12 | 20.0 | 300.0 | -128.57 | -117.94 | -1314.29 |
| 22Q1 (10) | -0.82 | -205.13 | -456.52 | 4.1 | 936.73 | 3516.67 | -4.57 | -938.64 | -138.15 | 0.26 | 273.33 | 425.0 | 3.28 | 1031.03 | 2881.82 | 0.59 | -36.56 | 145.83 | 0 | 0 | 0 | 7.48 | -38.65 | 71.06 | 0.5 | -9.09 | -65.99 | 0.8 | -4.76 | -43.26 | 0.49 | 16.67 | 81.48 | 0.1 | -41.18 | 900.0 | -58.99 | -208.15 | -533.47 |
| 21Q4 (9) | 0.78 | 250.0 | -47.65 | -0.49 | -32.43 | 51.0 | -0.44 | -146.32 | -166.67 | -0.15 | -25.0 | 75.41 | 0.29 | 132.58 | -40.82 | 0.93 | -18.42 | 220.69 | 0 | -100.0 | 0 | 12.19 | 1.79 | 120.66 | 0.55 | -60.99 | -60.14 | 0.84 | -38.24 | -34.88 | 0.42 | 5.0 | 121.05 | 0.17 | 240.0 | 1600.0 | 54.55 | 289.86 | -45.45 |
| 21Q3 (8) | -0.52 | -205.88 | -153.61 | -0.37 | 96.76 | -42.31 | 0.95 | 58.33 | 251.85 | -0.12 | -220.0 | -500.0 | -0.89 | 92.33 | -225.35 | 1.14 | 153.33 | 714.29 | 0.78 | 200.0 | 875.0 | 11.97 | 117.41 | 307.14 | 1.41 | -13.5 | 23.68 | 1.36 | -8.72 | 30.77 | 0.4 | 14.29 | 48.15 | 0.05 | 66.67 | 400.0 | -28.73 | -216.02 | -139.1 |
| 21Q2 (7) | -0.17 | -173.91 | -342.86 | -11.43 | -9425.0 | -8064.29 | 0.6 | -94.99 | 163.83 | 0.1 | 225.0 | 0 | -11.6 | -10645.45 | -16471.43 | 0.45 | 87.5 | 462.5 | -0.78 | 0 | -1200.0 | 5.51 | 25.99 | 181.59 | 1.63 | 10.88 | 73.4 | 1.49 | 5.67 | 56.84 | 0.35 | 29.63 | 34.62 | 0.03 | 200.0 | 200.0 | -9.09 | -166.8 | -258.44 |
| 21Q1 (6) | 0.23 | -84.56 | -85.06 | -0.12 | 88.0 | -50.0 | 11.98 | 1715.15 | 40033.33 | -0.08 | 86.89 | -700.0 | 0.11 | -77.55 | -92.47 | 0.24 | -17.24 | 380.0 | 0 | 0 | 100.0 | 4.37 | -20.86 | 213.01 | 1.47 | 6.52 | 88.46 | 1.41 | 9.3 | 93.15 | 0.27 | 42.11 | 0.0 | 0.01 | 0.0 | 0.0 | 13.61 | -86.39 | -91.07 |
| 20Q4 (5) | 1.49 | 53.61 | -3.25 | -1.0 | -284.62 | -1566.67 | 0.66 | 144.44 | 2300.0 | -0.61 | -2133.33 | -3150.0 | 0.49 | -30.99 | -66.89 | 0.29 | 107.14 | 190.0 | 0 | -100.0 | 100.0 | 5.52 | 87.81 | 159.62 | 1.38 | 21.05 | 2.99 | 1.29 | 24.04 | 15.18 | 0.19 | -29.63 | -36.67 | 0.01 | 0.0 | 0.0 | 100.00 | 36.08 | -7.14 |
| 20Q3 (4) | 0.97 | 1285.71 | 0.0 | -0.26 | -85.71 | 0.0 | 0.27 | 128.72 | 0.0 | 0.03 | 0 | 0.0 | 0.71 | 1114.29 | 0.0 | 0.14 | 75.0 | 0.0 | 0.08 | 233.33 | 0.0 | 2.94 | 50.37 | 0.0 | 1.14 | 21.28 | 0.0 | 1.04 | 9.47 | 0.0 | 0.27 | 3.85 | 0.0 | 0.01 | 0.0 | 0.0 | 73.48 | 1180.74 | 0.0 |
| 20Q2 (3) | 0.07 | -95.45 | 0.0 | -0.14 | -75.0 | 0.0 | -0.94 | -3033.33 | 0.0 | 0 | 100.0 | 0.0 | -0.07 | -104.79 | 0.0 | 0.08 | 60.0 | 0.0 | -0.06 | -200.0 | 0.0 | 1.96 | 40.05 | 0.0 | 0.94 | 20.51 | 0.0 | 0.95 | 30.14 | 0.0 | 0.26 | -3.7 | 0.0 | 0.01 | 0.0 | 0.0 | 5.74 | -96.24 | 0.0 |
| 20Q1 (2) | 1.54 | 0.0 | 0.0 | -0.08 | -33.33 | 0.0 | -0.03 | 0.0 | 0.0 | -0.01 | -150.0 | 0.0 | 1.46 | -1.35 | 0.0 | 0.05 | -50.0 | 0.0 | -0.02 | -100.0 | 0.0 | 1.40 | -34.36 | 0.0 | 0.78 | -41.79 | 0.0 | 0.73 | -34.82 | 0.0 | 0.27 | -10.0 | 0.0 | 0.01 | 0.0 | 0.0 | 152.48 | 41.58 | 0.0 |
| 19Q4 (1) | 1.54 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 1.48 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 2.13 | 0.0 | 0.0 | 1.34 | 0.0 | 0.0 | 1.12 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 107.69 | 0.0 | 0.0 |
