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) | -2.55 | 0 | -2.12 | 0 | 2.82 | 0 | -0.48 | 0 | -4.67 | 0 | 1.63 | -23.11 | 0 | 0 | 3.77 | -32.0 | -0.55 | 0 | 0.1 | -41.18 | 2.25 | 11.39 | 0.26 | 4.0 | -97.70 | 0 |
| 2022 (9) | 0.55 | 0 | -2.62 | 0 | -0.82 | 0 | 0.02 | -94.44 | -2.07 | 0 | 2.12 | -69.89 | 0 | 0 | 5.54 | -71.55 | -1.28 | 0 | 0.17 | 70.0 | 2.02 | 0.0 | 0.25 | 19.05 | 22.54 | 0 |
| 2021 (8) | -4.26 | 0 | -5.66 | 0 | 7.06 | 275.53 | 0.36 | 0 | -9.92 | 0 | 7.04 | 145.3 | 0 | 0 | 19.48 | 156.36 | 0.57 | -69.84 | 0.1 | -93.06 | 2.02 | 9.78 | 0.21 | 50.0 | -182.83 | 0 |
| 2020 (7) | 3.02 | -48.73 | -2.95 | 0 | 1.88 | 0 | -0.42 | 0 | 0.07 | -95.24 | 2.87 | -15.09 | 0 | 0 | 7.60 | -3.29 | 1.89 | -25.88 | 1.44 | -30.1 | 1.84 | 12.2 | 0.14 | 0.0 | 88.30 | -42.43 |
| 2019 (6) | 5.89 | 1863.33 | -4.42 | 0 | 0 | 0 | 0.3 | 0 | 1.47 | 0 | 3.38 | 61.72 | 0 | 0 | 7.86 | 27.36 | 2.55 | 49.12 | 2.06 | 39.19 | 1.64 | 31.2 | 0.14 | 100.0 | 153.39 | 1331.6 |
| 2018 (5) | 0.3 | 0 | -2.13 | 0 | 2.44 | -50.31 | -0.13 | 0 | -1.83 | 0 | 2.09 | 7.18 | 0 | 0 | 6.17 | -16.61 | 1.71 | 122.08 | 1.48 | 108.45 | 1.25 | 14.68 | 0.07 | 16.67 | 10.71 | 0 |
| 2017 (4) | -0.29 | 0 | -0.58 | 0 | 4.91 | 4363.64 | 0.09 | 0 | -0.87 | 0 | 1.95 | 230.51 | 0 | 0 | 7.40 | 209.82 | 0.77 | -42.54 | 0.71 | -31.07 | 1.09 | -1.8 | 0.06 | 0.0 | -15.59 | 0 |
| 2016 (3) | 1.64 | -44.97 | -0.35 | 0 | 0.11 | 0 | -0.06 | 0 | 1.29 | -31.38 | 0.59 | 59.46 | 0 | 0 | 2.39 | 65.53 | 1.34 | 119.67 | 1.03 | 80.7 | 1.11 | -1.77 | 0.06 | 20.0 | 74.55 | -56.22 |
| 2015 (2) | 2.98 | 0 | -1.1 | 0 | -0.49 | 0 | 0.06 | 0 | 1.88 | 0 | 0.37 | -81.31 | 0 | 0 | 1.44 | -85.35 | 0.61 | 258.82 | 0.57 | 533.33 | 1.13 | 10.78 | 0.05 | 0.0 | 170.29 | 0 |
| 2014 (1) | -0.55 | 0 | -1.99 | 0 | 2.22 | 52.05 | -0.04 | 0 | -2.54 | 0 | 1.98 | -28.26 | 0 | 0 | 9.85 | -38.71 | 0.17 | -72.58 | 0.09 | -80.43 | 1.02 | 10.87 | 0.05 | 0.0 | -47.41 | 0 |
| 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) | -0.01 | 99.17 | 95.65 | -1.33 | 0.75 | -133.33 | 1.07 | -60.66 | 52.86 | -0.25 | -196.15 | -164.1 | -1.34 | 47.45 | -67.5 | 1.15 | -6.5 | 125.49 | 0 | 0 | 0 | 8.19 | -5.97 | 79.43 | 0.27 | 58.82 | 196.43 | 0.01 | -96.3 | -80.0 | 0.62 | -1.59 | 12.73 | 0.08 | 14.29 | 14.29 | -1.41 | 98.87 | 95.9 |
| 24Q2 (19) | -1.21 | 45.5 | -736.84 | -1.34 | -346.67 | -191.3 | 2.72 | -3.89 | 946.15 | 0.26 | 333.33 | 262.5 | -2.55 | -1.19 | -844.44 | 1.23 | 284.38 | 173.33 | 0 | 0 | 0 | 8.70 | 277.3 | 98.28 | 0.17 | 142.86 | 136.96 | 0.27 | -43.75 | 285.71 | 0.63 | 3.28 | 18.87 | 0.07 | 0.0 | 16.67 | -124.74 | 34.82 | -533.32 |
| 24Q1 (18) | -2.22 | 14.94 | -2118.18 | -0.3 | 55.88 | 28.57 | 2.83 | 68.45 | 1564.71 | 0.06 | 109.52 | 175.0 | -2.52 | 23.4 | -712.9 | 0.32 | 10.34 | -15.79 | 0 | 0 | 0 | 2.31 | -11.21 | -35.28 | 0.07 | -63.16 | 0 | 0.48 | 900.0 | 1100.0 | 0.61 | -4.69 | 12.96 | 0.07 | 16.67 | 16.67 | -191.38 | 53.07 | -1213.48 |
| 23Q4 (17) | -2.61 | -1034.78 | -721.43 | -0.68 | -19.3 | -750.0 | 1.68 | 140.0 | 203.7 | -0.63 | -261.54 | -275.0 | -3.29 | -311.25 | -1067.65 | 0.29 | -43.14 | 323.08 | 0 | 0 | 0 | 2.60 | -43.04 | 289.1 | 0.19 | 167.86 | 167.86 | -0.06 | -220.0 | 75.0 | 0.64 | 16.36 | 25.49 | 0.06 | -14.29 | -14.29 | -407.81 | -1087.98 | -430.13 |
| 23Q3 (16) | -0.23 | -221.05 | -117.56 | -0.57 | -23.91 | 24.0 | 0.7 | 169.23 | 366.67 | 0.39 | 343.75 | 165.0 | -0.8 | -196.3 | -242.86 | 0.51 | 13.33 | -5.56 | 0 | 0 | 0 | 4.56 | 3.91 | -21.52 | -0.28 | 39.13 | -3.7 | 0.05 | -28.57 | -82.14 | 0.55 | 3.77 | 10.0 | 0.07 | 16.67 | 16.67 | -34.33 | -219.25 | -122.01 |
| 23Q2 (15) | 0.19 | 72.73 | -47.22 | -0.46 | -9.52 | 58.93 | 0.26 | 52.94 | 262.5 | -0.16 | -100.0 | -233.33 | -0.27 | 12.9 | 64.47 | 0.45 | 18.42 | -54.08 | 0 | 0 | 0 | 4.39 | 23.16 | -54.17 | -0.46 | 0 | -24.32 | 0.07 | 75.0 | 600.0 | 0.53 | -1.85 | 3.92 | 0.06 | 0.0 | 0.0 | 28.79 | 67.49 | -53.62 |
| 23Q1 (14) | 0.11 | -73.81 | 107.14 | -0.42 | -425.0 | 37.31 | 0.17 | 110.49 | -79.01 | -0.08 | -122.22 | -161.54 | -0.31 | -191.18 | 85.97 | 0.38 | 392.31 | -47.95 | 0 | 0 | 0 | 3.56 | 359.4 | -54.73 | 0 | 100.0 | 100.0 | 0.04 | 116.67 | -63.64 | 0.54 | 5.88 | 8.0 | 0.06 | -14.29 | 0.0 | 17.19 | -86.09 | 107.48 |
| 22Q4 (13) | 0.42 | -67.94 | 175.0 | -0.08 | 89.33 | 95.29 | -1.62 | -1180.0 | 49.38 | 0.36 | 160.0 | 176.92 | 0.34 | -39.29 | 115.04 | -0.13 | -124.07 | -108.39 | 0 | 0 | 0 | -1.37 | -123.64 | -107.72 | -0.28 | -3.7 | -800.0 | -0.24 | -185.71 | -1100.0 | 0.51 | 2.0 | 10.87 | 0.07 | 16.67 | 40.0 | 123.53 | -20.79 | 208.09 |
| 22Q3 (12) | 1.31 | 263.89 | 151.17 | -0.75 | 33.04 | 41.41 | 0.15 | 193.75 | -95.77 | -0.6 | -600.0 | -1100.0 | 0.56 | 173.68 | 114.58 | 0.54 | -44.9 | -56.8 | 0 | 0 | 0 | 5.81 | -39.32 | -57.5 | -0.27 | 27.03 | -575.0 | 0.28 | 2700.0 | 566.67 | 0.5 | -1.96 | 0.0 | 0.06 | 0.0 | 20.0 | 155.95 | 151.26 | 129.85 |
| 22Q2 (11) | 0.36 | 123.38 | 122.5 | -1.12 | -67.16 | 48.39 | -0.16 | -119.75 | -103.99 | 0.12 | -7.69 | 250.0 | -0.76 | 65.61 | 79.84 | 0.98 | 34.25 | -53.99 | 0 | 0 | 0 | 9.58 | 21.65 | -61.95 | -0.37 | 0.0 | -562.5 | 0.01 | -90.91 | 106.25 | 0.51 | 2.0 | -3.77 | 0.06 | 0.0 | 20.0 | 62.07 | 127.0 | 116.29 |
| 22Q1 (10) | -1.54 | -175.0 | -434.78 | -0.67 | 60.59 | -28.85 | 0.81 | 125.31 | -70.0 | 0.13 | 0.0 | -48.0 | -2.21 | 2.21 | -3583.33 | 0.73 | -52.9 | -65.24 | 0 | 0 | 0 | 7.87 | -55.75 | -63.1 | -0.37 | -1025.0 | -175.51 | 0.11 | 650.0 | -68.57 | 0.5 | 8.7 | -7.41 | 0.06 | 20.0 | 20.0 | -229.85 | -101.12 | -569.7 |
| 21Q4 (9) | -0.56 | 78.12 | -119.72 | -1.7 | -32.81 | 36.57 | -3.2 | -190.14 | -1330.77 | 0.13 | 116.67 | 135.14 | -2.26 | 41.15 | -1512.5 | 1.55 | 24.0 | 2.65 | 0 | 0 | 0 | 17.80 | 30.12 | 33.17 | 0.04 | 200.0 | -92.73 | -0.02 | 66.67 | -107.41 | 0.46 | -8.0 | -6.12 | 0.05 | 0.0 | 25.0 | -114.29 | 78.12 | -132.19 |
| 21Q3 (8) | -2.56 | -60.0 | -187.37 | -1.28 | 41.01 | -93.94 | 3.55 | -11.47 | 5171.43 | 0.06 | 175.0 | 175.0 | -3.84 | -1.86 | -269.16 | 1.25 | -41.31 | 50.6 | 0 | 0 | 0 | 13.68 | -45.68 | 90.31 | -0.04 | -150.0 | -104.44 | -0.06 | 62.5 | -111.11 | 0.5 | -5.66 | 6.38 | 0.05 | 0.0 | 25.0 | -522.45 | -37.14 | -287.23 |
| 21Q2 (7) | -1.6 | -447.83 | 50.31 | -2.17 | -317.31 | -338.46 | 4.01 | 48.52 | 0.5 | -0.08 | -132.0 | -900.0 | -3.77 | -6183.33 | -63.2 | 2.13 | 1.43 | 10550.0 | 0 | 0 | 0 | 25.18 | 17.97 | 6899.29 | 0.08 | -83.67 | 140.0 | -0.16 | -145.71 | -300.0 | 0.53 | -1.85 | 20.45 | 0.05 | 0.0 | 66.67 | -380.95 | -878.47 | 34.93 |
| 21Q1 (6) | 0.46 | -83.8 | -2.13 | -0.52 | 80.6 | 0.0 | 2.7 | 938.46 | 216.88 | 0.25 | 167.57 | 1150.0 | -0.06 | -137.5 | -20.0 | 2.1 | 39.07 | 311.76 | 0 | 0 | 0 | 21.34 | 59.71 | 291.26 | 0.49 | -10.91 | -22.22 | 0.35 | 29.63 | -36.36 | 0.54 | 10.2 | 22.73 | 0.05 | 25.0 | 66.67 | 48.94 | -86.22 | 6.2 |
| 20Q4 (5) | 2.84 | -3.07 | 25.66 | -2.68 | -306.06 | -69.62 | 0.26 | 471.43 | -86.67 | -0.37 | -362.5 | -174.0 | 0.16 | -92.95 | -76.47 | 1.51 | 81.93 | 6.34 | 0 | 0 | 0 | 13.36 | 85.95 | 7.94 | 0.55 | -38.89 | -32.1 | 0.27 | -50.0 | -41.3 | 0.49 | 4.26 | 19.51 | 0.04 | 0.0 | 33.33 | 355.00 | 27.22 | 41.37 |
| 20Q3 (4) | 2.93 | 190.99 | 0.0 | -0.66 | -172.53 | 0.0 | -0.07 | -101.75 | 0.0 | -0.08 | -900.0 | 0.0 | 2.27 | 198.27 | 0.0 | 0.83 | 4050.0 | 0.0 | 0 | 0 | 0.0 | 7.19 | 1897.75 | 0.0 | 0.9 | 550.0 | 0.0 | 0.54 | 575.0 | 0.0 | 0.47 | 6.82 | 0.0 | 0.04 | 33.33 | 0.0 | 279.05 | 147.66 | 0.0 |
| 20Q2 (3) | -3.22 | -785.11 | 0.0 | 0.91 | 275.0 | 0.0 | 3.99 | 272.73 | 0.0 | 0.01 | -50.0 | 0.0 | -2.31 | -4520.0 | 0.0 | 0.02 | -96.08 | 0.0 | 0 | 0 | 0.0 | 0.36 | -93.41 | 0.0 | -0.2 | -131.75 | 0.0 | 0.08 | -85.45 | 0.0 | 0.44 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -585.45 | -1370.56 | 0.0 |
| 20Q1 (2) | 0.47 | -79.2 | 0.0 | -0.52 | 67.09 | 0.0 | -2.31 | -218.46 | 0.0 | 0.02 | -96.0 | 0.0 | -0.05 | -107.35 | 0.0 | 0.51 | -64.08 | 0.0 | 0 | 0 | 0.0 | 5.45 | -55.94 | 0.0 | 0.63 | -22.22 | 0.0 | 0.55 | 19.57 | 0.0 | 0.44 | 7.32 | 0.0 | 0.03 | 0.0 | 0.0 | 46.08 | -81.65 | 0.0 |
| 19Q4 (1) | 2.26 | 0.0 | 0.0 | -1.58 | 0.0 | 0.0 | 1.95 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | 0.68 | 0.0 | 0.0 | 1.42 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 12.38 | 0.0 | 0.0 | 0.81 | 0.0 | 0.0 | 0.46 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 251.11 | 0.0 | 0.0 |
