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) | 4.89 | 23.17 | -7.13 | 0 | -1.73 | 0 | 0.15 | 0 | -2.24 | 0 | 2.9 | -50.17 | -0.14 | 0 | 4.69 | -51.73 | 1.84 | 211.86 | 1.2 | 106.9 | 5.08 | -0.2 | 0.35 | 6.06 | 73.76 | 11.47 |
| 2022 (9) | 3.97 | -58.6 | -7.58 | 0 | 0.62 | 0 | 0 | 0 | -3.61 | 0 | 5.82 | -17.21 | -0.17 | 0 | 9.72 | -6.18 | 0.59 | -77.65 | 0.58 | -50.43 | 5.09 | 3.67 | 0.33 | 3.12 | 66.17 | -55.84 |
| 2021 (8) | 9.59 | -39.34 | -7.33 | 0 | -1.38 | 0 | -0.17 | 0 | 2.26 | -62.33 | 7.03 | -29.35 | -0.21 | 0 | 10.36 | -2.4 | 2.64 | -87.29 | 1.17 | -91.95 | 4.91 | 19.76 | 0.32 | 23.08 | 149.84 | 79.13 |
| 2020 (7) | 15.81 | 63.66 | -9.81 | 0 | -2.7 | 0 | -0.09 | 0 | 6.0 | 0 | 9.95 | 2.37 | -0.42 | 0 | 10.62 | -28.48 | 20.77 | 188.47 | 14.54 | 176.43 | 4.1 | 60.16 | 0.26 | 23.81 | 83.65 | -30.46 |
| 2019 (6) | 9.66 | 3.87 | -12.01 | 0 | 4.93 | -30.37 | 0 | 0 | -2.35 | 0 | 9.72 | -32.78 | -0.89 | 0 | 14.85 | -30.33 | 7.2 | -9.66 | 5.26 | -11.3 | 2.56 | -12.03 | 0.21 | 162.5 | 120.30 | 15.38 |
| 2018 (5) | 9.3 | 21.25 | -15.19 | 0 | 7.08 | -5.09 | -0.31 | 0 | -5.89 | 0 | 14.46 | 36.03 | -0.84 | 0 | 21.31 | 28.97 | 7.97 | 8.73 | 5.93 | 9.61 | 2.91 | -1.36 | 0.08 | 0.0 | 104.26 | 14.73 |
| 2017 (4) | 7.67 | -5.07 | -10.6 | 0 | 7.46 | 0 | 0.26 | 0 | -2.93 | 0 | 10.63 | 385.39 | -0.01 | 0 | 16.52 | 359.44 | 7.33 | 5.62 | 5.41 | -7.04 | 2.95 | 1.72 | 0.08 | 0.0 | 90.88 | -1.03 |
| 2016 (3) | 8.08 | 28.66 | -2.54 | 0 | -2.85 | 0 | -0.26 | 0 | 5.54 | 109.06 | 2.19 | -38.83 | -0.34 | 0 | 3.60 | -40.51 | 6.94 | -7.59 | 5.82 | 0.17 | 2.9 | 11.11 | 0.08 | 33.33 | 91.82 | 23.98 |
| 2015 (2) | 6.28 | 19.85 | -3.63 | 0 | -0.68 | 0 | 0.29 | 0 | 2.65 | 72.08 | 3.58 | 4.07 | 0.01 | 0 | 6.05 | -6.09 | 7.51 | 25.38 | 5.81 | 38.33 | 2.61 | -0.38 | 0.06 | 0.0 | 74.06 | -2.77 |
| 2014 (1) | 5.24 | -24.39 | -3.7 | 0 | -2.52 | 0 | -0.16 | 0 | 1.54 | -49.51 | 3.44 | -27.58 | -0.27 | 0 | 6.44 | -38.1 | 5.99 | 18.15 | 4.2 | 11.41 | 2.62 | 21.3 | 0.06 | 200.0 | 76.16 | -34.61 |
| 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) | 0.3 | -11.76 | -86.36 | -0.93 | -457.69 | 75.97 | -0.42 | 67.19 | -400.0 | -0.13 | -1200.0 | -316.67 | -0.63 | -205.0 | 62.28 | 0.29 | 866.67 | -70.1 | -0.04 | 0 | 50.0 | 1.72 | 878.7 | -73.93 | 0.21 | -32.26 | 250.0 | -0.46 | -557.14 | -248.39 | 1.33 | 2.31 | 3.91 | 0.08 | -11.11 | -11.11 | 31.58 | 22.6 | -75.89 |
| 24Q2 (19) | 0.34 | -85.02 | -72.58 | 0.26 | -91.1 | -84.43 | -1.28 | 46.22 | -173.56 | -0.01 | -125.0 | -150.0 | 0.6 | -88.44 | -79.38 | 0.03 | -93.02 | -95.31 | 0 | 100.0 | 100.0 | 0.18 | -94.16 | -95.51 | 0.31 | -32.61 | -56.34 | -0.07 | -109.86 | -108.54 | 1.3 | 1.56 | 2.36 | 0.09 | -10.0 | 0.0 | 25.76 | -76.28 | -54.72 |
| 24Q1 (18) | 2.27 | 89.17 | 773.08 | 2.92 | 174.68 | 386.27 | -2.38 | 5.18 | -114.41 | 0.04 | 140.0 | 0 | 5.19 | 291.51 | 782.89 | 0.43 | 22.86 | -54.26 | -0.01 | 75.0 | 0 | 3.01 | 40.91 | -54.13 | 0.46 | -30.3 | 9.52 | 0.71 | 2466.67 | 610.0 | 1.28 | 0.79 | 1.59 | 0.1 | 11.11 | 11.11 | 108.61 | 20.38 | 505.72 |
| 23Q4 (17) | 1.2 | -45.45 | -22.08 | -3.91 | -1.03 | -215.32 | -2.51 | -1892.86 | -3685.71 | -0.1 | -266.67 | 0 | -2.71 | -62.28 | -1003.33 | 0.35 | -63.92 | -73.08 | -0.04 | 50.0 | 0.0 | 2.14 | -67.62 | -73.09 | 0.66 | 1000.0 | -13.16 | -0.03 | -109.68 | 88.89 | 1.27 | -0.78 | 3.25 | 0.09 | 0.0 | 12.5 | 90.23 | -31.1 | -39.07 |
| 23Q3 (16) | 2.2 | 77.42 | 91.3 | -3.87 | -331.74 | -251.82 | 0.14 | -91.95 | 180.0 | 0.06 | 200.0 | -14.29 | -1.67 | -157.39 | -3440.0 | 0.97 | 51.56 | -26.52 | -0.08 | -300.0 | -166.67 | 6.59 | 68.56 | -24.12 | 0.06 | -91.55 | -40.0 | 0.31 | -62.2 | -13.89 | 1.28 | 0.79 | 0.0 | 0.09 | 0.0 | 0.0 | 130.95 | 130.22 | 97.0 |
| 23Q2 (15) | 1.24 | 376.92 | 186.11 | 1.67 | 263.73 | 259.05 | 1.74 | 256.76 | 480.0 | 0.02 | 0 | 0.0 | 2.91 | 482.89 | 216.87 | 0.64 | -31.91 | -31.18 | -0.02 | 0 | 33.33 | 3.91 | -40.36 | -35.43 | 0.71 | 69.05 | 1520.0 | 0.82 | 720.0 | 121.62 | 1.27 | 0.79 | -3.79 | 0.09 | 0.0 | 12.5 | 56.88 | 217.22 | 169.92 |
| 23Q1 (14) | 0.26 | -83.12 | -90.44 | -1.02 | 17.74 | 75.66 | -1.11 | -1685.71 | -655.0 | 0 | 0 | 100.0 | -0.76 | -353.33 | 48.3 | 0.94 | -27.69 | -58.59 | 0 | 100.0 | 100.0 | 6.56 | -17.35 | -62.58 | 0.42 | -44.74 | 300.0 | 0.1 | 137.04 | -16.67 | 1.26 | 2.44 | 0.0 | 0.09 | 12.5 | 12.5 | 17.93 | -87.89 | -90.38 |
| 22Q4 (13) | 1.54 | 33.91 | 63.83 | -1.24 | -12.73 | 21.02 | 0.07 | 40.0 | 104.17 | 0 | -100.0 | 0 | 0.3 | 500.0 | 147.62 | 1.3 | -1.52 | -23.98 | -0.04 | -33.33 | 20.0 | 7.94 | -8.67 | -17.2 | 0.76 | 660.0 | 117.14 | -0.27 | -175.0 | 35.71 | 1.23 | -3.91 | 0.0 | 0.08 | -11.11 | -20.0 | 148.08 | 122.76 | 43.35 |
| 22Q3 (12) | 1.15 | 179.86 | -69.25 | -1.1 | -4.76 | -1275.0 | 0.05 | -83.33 | 111.9 | 0.07 | 250.0 | 600.0 | 0.05 | 102.01 | -98.63 | 1.32 | 41.94 | 20.0 | -0.03 | 0.0 | 57.14 | 8.69 | 43.43 | 13.6 | 0.1 | 300.0 | -37.5 | 0.36 | -2.7 | 89.47 | 1.28 | -3.03 | 4.07 | 0.09 | 12.5 | 28.57 | 66.47 | 181.71 | -73.52 |
| 22Q2 (11) | -1.44 | -152.94 | -214.29 | -1.05 | 74.94 | 45.03 | 0.3 | 50.0 | -80.13 | 0.02 | 125.0 | 122.22 | -2.49 | -69.39 | -283.08 | 0.93 | -59.03 | -47.46 | -0.03 | 62.5 | 25.0 | 6.06 | -65.44 | -40.1 | -0.05 | 76.19 | -106.49 | 0.37 | 208.33 | 42.31 | 1.32 | 4.76 | 10.0 | 0.08 | 0.0 | 0.0 | -81.36 | -143.67 | -199.44 |
| 22Q1 (10) | 2.72 | 189.36 | -25.48 | -4.19 | -166.88 | -10.85 | 0.2 | 111.9 | 125.32 | -0.08 | 0 | 11.11 | -1.47 | -133.33 | -1030.77 | 2.27 | 32.75 | -7.35 | -0.08 | -60.0 | -60.0 | 17.53 | 82.88 | 29.64 | -0.21 | -160.0 | -115.44 | 0.12 | 128.57 | -89.38 | 1.26 | 2.44 | 0.8 | 0.08 | -20.0 | 0.0 | 186.30 | 80.36 | 25.56 |
| 21Q4 (9) | 0.94 | -74.87 | -39.74 | -1.57 | -1862.5 | 57.45 | -1.68 | -300.0 | -15.86 | 0 | -100.0 | -100.0 | -0.63 | -117.21 | 70.42 | 1.71 | 55.45 | -41.24 | -0.05 | 28.57 | 0.0 | 9.59 | 25.3 | -18.58 | 0.35 | 118.75 | -94.3 | -0.42 | -321.05 | -109.86 | 1.23 | 0.0 | 25.51 | 0.1 | 42.86 | 25.0 | 103.30 | -58.85 | 252.27 |
| 21Q3 (8) | 3.74 | 196.83 | -26.23 | -0.08 | 95.81 | 96.21 | -0.42 | -127.81 | 23.64 | 0.01 | 111.11 | -92.31 | 3.66 | 663.08 | 23.65 | 1.1 | -37.85 | -66.97 | -0.07 | -75.0 | 56.25 | 7.65 | -24.37 | -36.46 | 0.16 | -79.22 | -97.7 | 0.19 | -26.92 | -96.02 | 1.23 | 2.5 | -9.56 | 0.07 | -12.5 | -12.5 | 251.01 | 206.79 | 207.45 |
| 21Q2 (7) | 1.26 | -65.48 | -83.72 | -1.91 | 49.47 | 21.4 | 1.51 | 291.14 | 182.07 | -0.09 | 0.0 | -1000.0 | -0.65 | -400.0 | -112.24 | 1.77 | -27.76 | -10.15 | -0.04 | 20.0 | 80.95 | 10.11 | -25.2 | 31.69 | 0.77 | -43.38 | -86.56 | 0.26 | -76.99 | -93.63 | 1.2 | -4.0 | 27.66 | 0.08 | 0.0 | 33.33 | 81.82 | -44.86 | -46.3 |
| 21Q1 (6) | 3.65 | 133.97 | 107.39 | -3.78 | -2.44 | -140.76 | -0.79 | 45.52 | -196.34 | -0.09 | -181.82 | -800.0 | -0.13 | 93.9 | -168.42 | 2.45 | -15.81 | 41.62 | -0.05 | 0.0 | 0 | 13.52 | 14.86 | 22.55 | 1.36 | -77.85 | -29.9 | 1.13 | -73.47 | -20.98 | 1.25 | 27.55 | 52.44 | 0.08 | 0.0 | 60.0 | 148.37 | 405.99 | 93.9 |
| 20Q4 (5) | 1.56 | -69.23 | -43.07 | -3.69 | -74.88 | -34.67 | -1.45 | -163.64 | -759.09 | 0.11 | -15.38 | -77.08 | -2.13 | -171.96 | 0 | 2.91 | -12.61 | 11.07 | -0.05 | 68.75 | -111.11 | 11.77 | -2.22 | -23.08 | 6.14 | -11.65 | 164.66 | 4.26 | -10.69 | 169.62 | 0.98 | -27.94 | 55.56 | 0.08 | 0.0 | 0 | 29.32 | -64.08 | -76.35 |
| 20Q3 (4) | 5.07 | -34.5 | 0.0 | -2.11 | 13.17 | 0.0 | -0.55 | 70.11 | 0.0 | 0.13 | 1200.0 | 0.0 | 2.96 | -44.26 | 0.0 | 3.33 | 69.04 | 0.0 | -0.16 | 23.81 | 0.0 | 12.04 | 56.75 | 0.0 | 6.95 | 21.29 | 0.0 | 4.77 | 16.91 | 0.0 | 1.36 | 44.68 | 0.0 | 0.08 | 33.33 | 0.0 | 81.64 | -46.42 | 0.0 |
| 20Q2 (3) | 7.74 | 339.77 | 0.0 | -2.43 | -54.78 | 0.0 | -1.84 | -324.39 | 0.0 | 0.01 | 200.0 | 0.0 | 5.31 | 2694.74 | 0.0 | 1.97 | 13.87 | 0.0 | -0.21 | 0 | 0.0 | 7.68 | -30.39 | 0.0 | 5.73 | 195.36 | 0.0 | 4.08 | 185.31 | 0.0 | 0.94 | 14.63 | 0.0 | 0.06 | 20.0 | 0.0 | 152.36 | 99.11 | 0.0 |
| 20Q1 (2) | 1.76 | -35.77 | 0.0 | -1.57 | 42.7 | 0.0 | 0.82 | 272.73 | 0.0 | -0.01 | -102.08 | 0.0 | 0.19 | 0 | 0.0 | 1.73 | -33.97 | 0.0 | 0 | -100.0 | 0.0 | 11.03 | -27.91 | 0.0 | 1.94 | -16.38 | 0.0 | 1.43 | -9.49 | 0.0 | 0.82 | 30.16 | 0.0 | 0.05 | 0 | 0.0 | 76.52 | -38.28 | 0.0 |
| 19Q4 (1) | 2.74 | 0.0 | 0.0 | -2.74 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.62 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 15.30 | 0.0 | 0.0 | 2.32 | 0.0 | 0.0 | 1.58 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 123.98 | 0.0 | 0.0 |
