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) | 3.63 | -41.26 | -1.01 | 0 | -5.27 | 0 | -0.01 | 0 | 2.62 | 296.97 | 0.92 | -32.85 | -0.19 | 0 | 5.21 | -19.61 | -1.02 | 0 | 0.07 | -90.41 | 4.45 | 15.89 | 0.3 | -3.23 | 75.31 | -40.53 |
| 2022 (9) | 6.18 | -7.49 | -5.52 | 0 | 1.35 | 98.53 | 0.17 | 112.5 | 0.66 | -78.78 | 1.37 | -45.42 | -0.45 | 0 | 6.48 | -22.43 | 0.05 | -98.61 | 0.73 | -77.47 | 3.84 | 12.61 | 0.31 | 10.71 | 126.64 | 31.38 |
| 2021 (8) | 6.68 | 6.88 | -3.57 | 0 | 0.68 | 223.81 | 0.08 | -70.37 | 3.11 | 0 | 2.51 | -51.54 | -0.33 | 0 | 8.36 | -57.29 | 3.61 | 97.27 | 3.24 | 118.92 | 3.41 | 23.55 | 0.28 | -40.43 | 96.39 | -27.36 |
| 2020 (7) | 6.25 | -26.73 | -6.69 | 0 | 0.21 | -89.5 | 0.27 | 0 | -0.44 | 0 | 5.18 | -40.73 | -0.21 | 0 | 19.57 | -32.45 | 1.83 | -71.58 | 1.48 | -71.76 | 2.76 | 30.19 | 0.47 | -17.54 | 132.70 | 23.36 |
| 2019 (6) | 8.53 | 196.18 | -9.44 | 0 | 2.0 | -45.95 | -0.18 | 0 | -0.91 | 0 | 8.74 | 34.25 | -0.41 | 0 | 28.97 | -14.07 | 6.44 | 171.73 | 5.24 | 138.18 | 2.12 | 40.4 | 0.57 | 58.33 | 107.57 | 52.01 |
| 2018 (5) | 2.88 | -3.36 | -8.4 | 0 | 3.7 | 59.48 | -0.26 | 0 | -5.52 | 0 | 6.51 | 35.06 | -0.67 | 0 | 33.71 | -7.46 | 2.37 | 1147.37 | 2.2 | 5400.0 | 1.51 | -18.82 | 0.36 | 16.13 | 70.76 | -47.52 |
| 2017 (4) | 2.98 | -26.6 | -5.52 | 0 | 2.32 | 0 | -0.14 | 0 | -2.54 | 0 | 4.82 | 173.86 | -0.28 | 0 | 36.43 | 245.28 | 0.19 | -89.73 | 0.04 | -97.06 | 1.86 | -1.06 | 0.31 | 19.23 | 134.84 | 16.24 |
| 2016 (3) | 4.06 | 10.03 | -1.98 | 0 | -0.27 | 0 | -0.14 | 0 | 2.08 | 48.57 | 1.76 | -12.87 | -0.23 | 0 | 10.55 | -17.05 | 1.85 | -35.76 | 1.36 | -52.11 | 1.88 | -29.59 | 0.26 | 100.0 | 116.00 | 77.3 |
| 2015 (2) | 3.69 | 146.0 | -2.29 | 0 | 0.4 | -63.3 | -0.08 | 0 | 1.4 | 0 | 2.02 | 5.76 | -0.28 | 0 | 12.72 | -16.02 | 2.88 | 554.55 | 2.84 | 323.88 | 2.67 | 9.88 | 0.13 | 225.0 | 65.43 | 36.96 |
| 2014 (1) | 1.5 | -51.14 | -2.19 | 0 | 1.09 | 0 | -0.28 | 0 | -0.69 | 0 | 1.91 | 22.44 | -0.04 | 0 | 15.15 | 48.17 | 0.44 | 0 | 0.67 | -11.84 | 2.43 | -18.18 | 0.04 | 0 | 47.77 | -41.96 |
| 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) | 2.64 | 294.03 | 92.7 | -0.38 | 11.63 | -22.58 | -2.02 | -2785.71 | -96.12 | 0.1 | 200.0 | -9.09 | 2.26 | 841.67 | 113.21 | 0.22 | 100.0 | -18.52 | -0.04 | 50.0 | -33.33 | 4.46 | 133.27 | -16.87 | -0.61 | -1320.0 | -1933.33 | -0.59 | -188.06 | -356.52 | 1.09 | -3.54 | -2.68 | 0.06 | -14.29 | -25.0 | 471.43 | 1215.78 | 392.08 |
| 24Q2 (19) | 0.67 | -24.72 | -8.22 | -0.43 | -7.5 | -207.14 | -0.07 | 80.0 | 95.76 | -0.1 | -145.45 | 28.57 | 0.24 | -51.02 | -59.32 | 0.11 | -31.25 | -35.29 | -0.08 | -60.0 | -100.0 | 1.91 | -41.17 | -50.04 | 0.05 | 225.0 | 127.78 | 0.67 | 204.55 | 86.11 | 1.13 | 0.89 | 1.8 | 0.07 | 0.0 | -12.5 | 35.83 | -43.24 | -23.92 |
| 24Q1 (18) | 0.89 | -7.29 | 58.93 | -0.4 | -5.26 | -122.22 | -0.35 | 78.79 | 62.37 | 0.22 | 375.0 | 144.44 | 0.49 | -15.52 | 28.95 | 0.16 | -55.56 | 33.33 | -0.05 | 28.57 | 16.67 | 3.25 | -57.72 | -5.15 | -0.04 | 86.67 | 92.16 | 0.22 | 164.71 | 222.22 | 1.12 | 0.0 | 0.9 | 0.07 | 0.0 | -12.5 | 63.12 | -44.11 | 13.84 |
| 23Q4 (17) | 0.96 | -29.93 | 6.67 | -0.38 | -22.58 | -31.03 | -1.65 | -60.19 | -523.08 | -0.08 | -172.73 | -233.33 | 0.58 | -45.28 | -4.92 | 0.36 | 33.33 | 38.46 | -0.07 | -133.33 | -600.0 | 7.69 | 43.3 | 24.26 | -0.3 | -900.0 | 28.57 | -0.34 | -247.83 | 38.18 | 1.12 | 0.0 | 9.8 | 0.07 | -12.5 | -12.5 | 112.94 | 17.89 | -30.98 |
| 23Q3 (16) | 1.37 | 87.67 | -30.46 | -0.31 | -121.43 | 53.73 | -1.03 | 37.58 | -8.42 | 0.11 | 178.57 | -8.33 | 1.06 | 79.66 | -18.46 | 0.27 | 58.82 | 0.0 | -0.03 | 25.0 | 85.71 | 5.37 | 40.19 | -27.44 | -0.03 | 83.33 | 95.52 | 0.23 | -36.11 | 0 | 1.12 | 0.9 | 20.43 | 0.08 | 0.0 | 0.0 | 95.80 | 103.42 | -50.88 |
| 23Q2 (15) | 0.73 | 30.36 | 15.87 | -0.14 | 22.22 | 70.83 | -1.65 | -77.42 | -3200.0 | -0.14 | -255.56 | -333.33 | 0.59 | 55.26 | 293.33 | 0.17 | 41.67 | -19.05 | -0.04 | 33.33 | 69.23 | 3.83 | 11.67 | 27.45 | -0.18 | 64.71 | -125.0 | 0.36 | 300.0 | -50.68 | 1.11 | 0.0 | 18.09 | 0.08 | 0.0 | 14.29 | 47.10 | -15.06 | 30.08 |
| 23Q1 (14) | 0.56 | -37.78 | -79.1 | -0.18 | 37.93 | 95.6 | -0.93 | -338.46 | -147.69 | 0.09 | 50.0 | -59.09 | 0.38 | -37.7 | 126.95 | 0.12 | -53.85 | -80.95 | -0.06 | -500.0 | 33.33 | 3.43 | -44.62 | -65.77 | -0.51 | -21.43 | -221.43 | -0.18 | 67.27 | -132.73 | 1.11 | 8.82 | 16.84 | 0.08 | 0.0 | 14.29 | 55.45 | -66.12 | -67.52 |
| 22Q4 (13) | 0.9 | -54.31 | -51.61 | -0.29 | 56.72 | 84.82 | 0.39 | 141.05 | -61.39 | 0.06 | -50.0 | 250.0 | 0.61 | -53.08 | 1320.0 | 0.26 | -3.7 | -38.1 | -0.01 | 95.24 | 91.67 | 6.19 | -16.31 | -4.05 | -0.42 | 37.31 | -179.25 | -0.55 | 0 | -230.95 | 1.02 | 9.68 | 14.61 | 0.08 | 0.0 | 14.29 | 163.64 | -16.11 | 21.41 |
| 22Q3 (12) | 1.97 | 212.7 | 4.79 | -0.67 | -39.58 | -159.29 | -0.95 | -1800.0 | 72.54 | 0.12 | 100.0 | -47.83 | 1.3 | 766.67 | -56.81 | 0.27 | 28.57 | 0.0 | -0.21 | -61.54 | -320.0 | 7.40 | 146.22 | 124.93 | -0.67 | -193.06 | -149.26 | 0 | -100.0 | -100.0 | 0.93 | -1.06 | 4.49 | 0.08 | 14.29 | 14.29 | 195.05 | 438.71 | 132.4 |
| 22Q2 (11) | 0.63 | -76.49 | -37.0 | -0.48 | 88.26 | 45.45 | -0.05 | -102.56 | -101.79 | 0.06 | -72.73 | 200.0 | 0.15 | 110.64 | 25.0 | 0.21 | -66.67 | -60.38 | -0.13 | -44.44 | -85.71 | 3.00 | -70.0 | -53.58 | 0.72 | 71.43 | -47.06 | 0.73 | 32.73 | -38.14 | 0.94 | -1.05 | 9.3 | 0.07 | 0.0 | 0.0 | 36.21 | -78.79 | -23.6 |
| 22Q1 (10) | 2.68 | 44.09 | 38.14 | -4.09 | -114.14 | -115.26 | 1.95 | 93.07 | 473.53 | 0.22 | 650.0 | 650.0 | -1.41 | -2720.0 | -3625.0 | 0.63 | 50.0 | -51.16 | -0.09 | 25.0 | -12.5 | 10.02 | 55.25 | -44.72 | 0.42 | -20.75 | 20.0 | 0.55 | 30.95 | 52.78 | 0.95 | 6.74 | 23.38 | 0.07 | 0.0 | 0.0 | 170.70 | 26.65 | 5.59 |
| 21Q4 (9) | 1.86 | -1.06 | 80.58 | -1.91 | -269.03 | -21.66 | 1.01 | 129.19 | 165.16 | -0.04 | -117.39 | 60.0 | -0.05 | -101.66 | 90.74 | 0.42 | 55.56 | -51.16 | -0.12 | -140.0 | -71.43 | 6.45 | 96.18 | -54.39 | 0.53 | -61.03 | 120.83 | 0.42 | -67.19 | 200.0 | 0.89 | 0.0 | 23.61 | 0.07 | 0.0 | -22.22 | 134.78 | 60.59 | 24.31 |
| 21Q3 (8) | 1.88 | 88.0 | -31.14 | 1.13 | 228.41 | 246.75 | -3.46 | -224.01 | -594.29 | 0.23 | 483.33 | 76.92 | 3.01 | 2408.33 | 53.57 | 0.27 | -49.06 | -57.14 | -0.05 | 28.57 | -25.0 | 3.29 | -49.18 | -62.88 | 1.36 | 0.0 | 106.06 | 1.28 | 8.47 | 116.95 | 0.89 | 3.49 | 27.14 | 0.07 | 0.0 | -41.67 | 83.93 | 77.09 | -56.65 |
| 21Q2 (7) | 1.0 | -48.45 | 316.67 | -0.88 | 53.68 | 56.86 | 2.79 | 720.59 | 267.11 | -0.06 | -50.0 | 78.57 | 0.12 | 200.0 | 106.67 | 0.53 | -58.91 | -69.36 | -0.07 | 12.5 | -16.67 | 6.47 | -64.28 | -71.91 | 1.36 | 288.57 | 46.24 | 1.18 | 227.78 | 90.32 | 0.86 | 11.69 | 26.47 | 0.07 | 0.0 | -46.15 | 47.39 | -70.68 | 182.39 |
| 21Q1 (6) | 1.94 | 88.35 | -14.16 | -1.9 | -21.02 | 17.75 | 0.34 | 121.94 | 13.33 | -0.04 | 60.0 | -107.69 | 0.04 | 107.41 | 180.0 | 1.29 | 50.0 | -34.18 | -0.08 | -14.29 | -100.0 | 18.12 | 28.09 | -46.66 | 0.35 | 45.83 | 3400.0 | 0.36 | 157.14 | 200.0 | 0.77 | 6.94 | 18.46 | 0.07 | -22.22 | -50.0 | 161.67 | 49.11 | -34.9 |
| 20Q4 (5) | 1.03 | -62.27 | 21.18 | -1.57 | -103.9 | 39.38 | -1.55 | -321.43 | -144.8 | -0.1 | -176.92 | 9.09 | -0.54 | -127.55 | 68.97 | 0.86 | 36.51 | -66.41 | -0.07 | -75.0 | 0.0 | 14.14 | 59.63 | -62.93 | 0.24 | -63.64 | -74.19 | 0.14 | -76.27 | -79.71 | 0.72 | 2.86 | 20.0 | 0.09 | -25.0 | -35.71 | 108.42 | -44.0 | 82.4 |
| 20Q3 (4) | 2.73 | 1037.5 | 0.0 | -0.77 | 62.25 | 0.0 | 0.7 | -7.89 | 0.0 | 0.13 | 146.43 | 0.0 | 1.96 | 208.89 | 0.0 | 0.63 | -63.58 | 0.0 | -0.04 | 33.33 | 0.0 | 8.86 | -61.54 | 0.0 | 0.66 | -29.03 | 0.0 | 0.59 | -4.84 | 0.0 | 0.7 | 2.94 | 0.0 | 0.12 | -7.69 | 0.0 | 193.62 | 1053.63 | 0.0 |
| 20Q2 (3) | 0.24 | -89.38 | 0.0 | -2.04 | 11.69 | 0.0 | 0.76 | 153.33 | 0.0 | -0.28 | -153.85 | 0.0 | -1.8 | -3500.0 | 0.0 | 1.73 | -11.73 | 0.0 | -0.06 | -50.0 | 0.0 | 23.04 | -32.18 | 0.0 | 0.93 | 9200.0 | 0.0 | 0.62 | 416.67 | 0.0 | 0.68 | 4.62 | 0.0 | 0.13 | -7.14 | 0.0 | 16.78 | -93.24 | 0.0 |
| 20Q1 (2) | 2.26 | 165.88 | 0.0 | -2.31 | 10.81 | 0.0 | 0.3 | -91.33 | 0.0 | 0.52 | 572.73 | 0.0 | -0.05 | 97.13 | 0.0 | 1.96 | -23.44 | 0.0 | -0.04 | 42.86 | 0.0 | 33.97 | -10.96 | 0.0 | 0.01 | -98.92 | 0.0 | 0.12 | -82.61 | 0.0 | 0.65 | 8.33 | 0.0 | 0.14 | 0.0 | 0.0 | 248.35 | 317.82 | 0.0 |
| 19Q4 (1) | 0.85 | 0.0 | 0.0 | -2.59 | 0.0 | 0.0 | 3.46 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | -1.74 | 0.0 | 0.0 | 2.56 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 38.15 | 0.0 | 0.0 | 0.93 | 0.0 | 0.0 | 0.69 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 59.44 | 0.0 | 0.0 |
