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) | 2.63 | 0 | -5.27 | 0 | 0.62 | -85.91 | 0.15 | -40.0 | -2.64 | 0 | 4.81 | 20.85 | 0 | 0 | 12.46 | 44.14 | 0.38 | -85.27 | 0.21 | -86.79 | 1.25 | 25.0 | 0.1 | -16.67 | 168.59 | 0 |
| 2022 (9) | -0.51 | 0 | -2.23 | 0 | 4.4 | 125.64 | 0.25 | 0 | -2.74 | 0 | 3.98 | 49.62 | 0 | 0 | 8.64 | 40.66 | 2.58 | 26.47 | 1.59 | 34.75 | 1.0 | -0.99 | 0.12 | 0.0 | -18.82 | 0 |
| 2021 (8) | 1.38 | -46.92 | -2.02 | 0 | 1.95 | 0 | -0.25 | 0 | -0.64 | 0 | 2.66 | 171.43 | 0 | 0 | 6.14 | 92.05 | 2.04 | 0 | 1.18 | 883.33 | 1.01 | -2.88 | 0.12 | 50.0 | 59.74 | -71.51 |
| 2020 (7) | 2.6 | 0 | -3.34 | 0 | -0.09 | 0 | -1.04 | 0 | -0.74 | 0 | 0.98 | -59.67 | 0 | 0 | 3.20 | -56.42 | -0.21 | 0 | 0.12 | -20.0 | 1.04 | 6.12 | 0.08 | 100.0 | 209.68 | 0 |
| 2019 (6) | -1.84 | 0 | -1.55 | 0 | 3.43 | -14.46 | -1.19 | 0 | -3.39 | 0 | 2.43 | -29.77 | -1.29 | 0 | 7.34 | -26.44 | 0.05 | -96.77 | 0.15 | -85.0 | 0.98 | 24.05 | 0.04 | 33.33 | -157.26 | 0 |
| 2018 (5) | -1.9 | 0 | -0.6 | 0 | 4.01 | 0 | 0.18 | 0 | -2.5 | 0 | 3.46 | 193.22 | 0 | 0 | 9.98 | 186.62 | 1.55 | -31.72 | 1.0 | -39.39 | 0.79 | -2.47 | 0.03 | 0.0 | -104.40 | 0 |
| 2017 (4) | 5.07 | -8.98 | -4.34 | 0 | -0.73 | 0 | -1.13 | 0 | 0.73 | -24.74 | 1.18 | 6.31 | 0 | 0 | 3.48 | -10.79 | 2.27 | 206.76 | 1.65 | 51.38 | 0.81 | -4.71 | 0.03 | 50.0 | 203.61 | -28.35 |
| 2016 (3) | 5.57 | 505.43 | -4.6 | 0 | -1.37 | 0 | -0.1 | 0 | 0.97 | -33.56 | 1.11 | 258.06 | 0 | 0 | 3.90 | 252.27 | 0.74 | 89.74 | 1.09 | 354.17 | 0.85 | -10.53 | 0.02 | -33.33 | 284.18 | 276.85 |
| 2015 (2) | 0.92 | 0 | 0.54 | -78.31 | 0.5 | 0 | 0.1 | 0 | 1.46 | -41.37 | 0.31 | -38.0 | 1.05 | 0 | 1.11 | -33.94 | 0.39 | -46.58 | 0.24 | -70.73 | 0.95 | -7.77 | 0.03 | 0.0 | 75.41 | 0 |
| 2014 (1) | 0 | 0 | 2.49 | 0 | -1.62 | 0 | -0.32 | 0 | 2.49 | 0 | 0.5 | -43.18 | 0 | 0 | 1.68 | -48.84 | 0.73 | 1360.0 | 0.82 | 64.0 | 1.03 | 0.98 | 0.03 | -25.0 | 0.00 | 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) | 0.78 | -32.17 | -49.35 | -0.89 | 9.18 | 45.4 | 0.02 | -80.0 | -98.29 | 0.08 | 114.29 | -88.89 | -0.11 | -164.71 | -22.22 | 0.21 | -78.12 | -73.08 | 0 | 0 | 0 | 1.83 | -76.43 | -77.46 | 0.36 | -12.2 | 427.27 | 0.25 | -40.48 | 412.5 | 0.39 | 2.63 | 21.88 | 0.03 | 0.0 | 0.0 | 116.42 | -15.98 | -79.59 |
| 24Q2 (19) | 1.15 | 2775.0 | 228.57 | -0.98 | -189.91 | 46.15 | 0.1 | -88.89 | -73.68 | -0.56 | -170.89 | -833.33 | 0.17 | -84.96 | 111.56 | 0.96 | 284.0 | 2.13 | 0 | 0 | 0 | 7.75 | 186.91 | -18.0 | 0.41 | 4000.0 | 70.83 | 0.42 | 1300.0 | 366.67 | 0.38 | 5.56 | 18.75 | 0.03 | 0.0 | 0.0 | 138.55 | 1354.82 | 74.18 |
| 24Q1 (18) | 0.04 | -95.79 | 119.05 | 1.09 | 152.15 | 319.23 | 0.9 | 190.0 | 1400.0 | 0.79 | 283.72 | 1228.57 | 1.13 | 199.12 | 2160.0 | 0.25 | -88.15 | -74.49 | 0 | 0 | 0 | 2.70 | -85.67 | -78.32 | 0.01 | -95.24 | -75.0 | 0.03 | -80.0 | -40.0 | 0.36 | 9.09 | 24.14 | 0.03 | 50.0 | 0.0 | 9.52 | -94.99 | 116.78 |
| 23Q4 (17) | 0.95 | -38.31 | -46.02 | -2.09 | -28.22 | -386.05 | -1.0 | -185.47 | -614.29 | -0.43 | -159.72 | -230.77 | -1.14 | -1166.67 | -185.71 | 2.11 | 170.51 | 174.03 | 0 | 0 | 0 | 18.86 | 132.56 | 189.7 | 0.21 | 290.91 | -69.12 | 0.15 | 287.5 | -51.61 | 0.33 | 3.12 | 26.92 | 0.02 | -33.33 | 0.0 | 190.00 | -66.69 | -36.31 |
| 23Q3 (16) | 1.54 | 340.0 | 224.19 | -1.63 | 10.44 | -103.75 | 1.17 | 207.89 | -48.23 | 0.72 | 1300.0 | 242.86 | -0.09 | 93.88 | 95.59 | 0.78 | -17.02 | -6.02 | 0 | 0 | 0 | 8.11 | -14.26 | 1.99 | -0.11 | -145.83 | -119.64 | -0.08 | -188.89 | -125.0 | 0.32 | 0.0 | 28.0 | 0.03 | 0.0 | 0.0 | 570.37 | 617.04 | 375.99 |
| 23Q2 (15) | 0.35 | 266.67 | 450.0 | -1.82 | -800.0 | -68.52 | 0.38 | 533.33 | -71.64 | -0.06 | 14.29 | -107.23 | -1.47 | -3040.0 | -24.58 | 0.94 | -4.08 | 25.33 | 0 | 0 | 0 | 9.46 | -24.15 | 66.56 | 0.24 | 500.0 | -70.73 | 0.09 | 80.0 | -85.25 | 0.32 | 10.34 | 28.0 | 0.03 | 0.0 | 0.0 | 79.55 | 240.15 | 807.95 |
| 23Q1 (14) | -0.21 | -111.93 | 77.42 | 0.26 | 160.47 | 225.0 | 0.06 | 142.86 | -93.62 | -0.07 | 46.15 | 89.55 | 0.05 | -96.24 | 105.88 | 0.98 | 27.27 | -39.88 | 0 | 0 | 0 | 12.47 | 91.56 | -19.15 | 0.04 | -94.12 | -92.31 | 0.05 | -83.87 | -85.71 | 0.29 | 11.54 | 16.0 | 0.03 | 50.0 | 0.0 | -56.76 | -119.03 | 61.55 |
| 22Q4 (13) | 1.76 | 241.94 | 100.0 | -0.43 | 46.25 | 87.39 | -0.14 | -106.19 | -120.9 | -0.13 | -161.9 | 87.25 | 1.33 | 165.2 | 152.57 | 0.77 | -7.23 | 60.42 | 0 | 0 | 0 | 6.51 | -18.13 | 49.43 | 0.68 | 21.43 | 28.3 | 0.31 | -3.12 | 55.0 | 0.26 | 4.0 | 4.0 | 0.02 | -33.33 | -33.33 | 298.31 | 244.34 | 62.71 |
| 22Q3 (12) | -1.24 | -1140.0 | -255.0 | -0.8 | 25.93 | -521.05 | 2.26 | 68.66 | 326.42 | 0.21 | -74.7 | -22.22 | -2.04 | -72.88 | -306.06 | 0.83 | 10.67 | 53.7 | 0 | 0 | 0 | 7.95 | 40.03 | 59.74 | 0.56 | -31.71 | -9.68 | 0.32 | -47.54 | -17.95 | 0.25 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -206.67 | -1739.33 | -273.08 |
| 22Q2 (11) | -0.1 | 89.25 | -129.41 | -1.08 | -1450.0 | 32.5 | 1.34 | 42.55 | 2014.29 | 0.83 | 223.88 | 31.75 | -1.18 | -38.82 | 6.35 | 0.75 | -53.99 | -1.32 | 0 | 0 | 0 | 5.68 | -63.18 | -12.15 | 0.82 | 57.69 | 54.72 | 0.61 | 74.29 | 74.29 | 0.25 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -11.24 | 92.39 | -120.82 |
| 22Q1 (10) | -0.93 | -205.68 | -43.08 | 0.08 | 102.35 | -97.15 | 0.94 | 40.3 | 14.63 | -0.67 | 34.31 | -415.38 | -0.85 | 66.4 | -139.35 | 1.63 | 239.58 | 87.36 | 0 | 0 | 0 | 15.42 | 254.04 | 71.23 | 0.52 | -1.89 | 40.54 | 0.35 | 75.0 | 52.17 | 0.25 | 0.0 | -3.85 | 0.03 | 0.0 | 0.0 | -147.62 | -180.52 | -18.1 |
| 21Q4 (9) | 0.88 | 10.0 | -61.4 | -3.41 | -1894.74 | 24.05 | 0.67 | 26.42 | 169.79 | -1.02 | -477.78 | 22.73 | -2.53 | -355.56 | -14.48 | 0.48 | -11.11 | -17.24 | 0 | 0 | 0 | 4.36 | -12.48 | -28.73 | 0.53 | -14.52 | 152.38 | 0.2 | -48.72 | 11.11 | 0.25 | 0.0 | 25.0 | 0.03 | 0.0 | 50.0 | 183.33 | 53.54 | -67.84 |
| 21Q3 (8) | 0.8 | 135.29 | -42.45 | 0.19 | 111.87 | -66.07 | 0.53 | 857.14 | 76.67 | 0.27 | -57.14 | 196.43 | 0.99 | 178.57 | -49.23 | 0.54 | -28.95 | 116.0 | 0 | 0 | 0 | 4.98 | -22.99 | 90.92 | 0.62 | 16.98 | -10.14 | 0.39 | 11.43 | -33.9 | 0.25 | 0.0 | -19.35 | 0.03 | 0.0 | 50.0 | 119.40 | 121.25 | -20.97 |
| 21Q2 (7) | 0.34 | 152.31 | -20.93 | -1.6 | -156.94 | -540.0 | -0.07 | -108.54 | -143.75 | 0.63 | 584.62 | 142.31 | -1.26 | -158.33 | -800.0 | 0.76 | -12.64 | 985.71 | 0 | 0 | 0 | 6.46 | -28.24 | 473.32 | 0.53 | 43.24 | 541.67 | 0.35 | 52.17 | 1266.67 | 0.25 | -3.85 | -7.41 | 0.03 | 0.0 | 50.0 | 53.97 | 143.17 | -67.37 |
| 21Q1 (6) | -0.65 | -128.51 | 56.67 | 2.81 | 162.58 | 230.59 | 0.82 | 185.42 | 100.0 | -0.13 | 90.15 | -143.33 | 2.16 | 197.74 | 432.31 | 0.87 | 50.0 | 987.5 | 0 | 0 | 0 | 9.01 | 47.36 | 500.04 | 0.37 | 76.19 | 137.0 | 0.23 | 27.78 | 137.1 | 0.26 | 30.0 | 0.0 | 0.03 | 50.0 | 50.0 | -125.00 | -121.93 | 0 |
| 20Q4 (5) | 2.28 | 64.03 | 1040.0 | -4.49 | -901.79 | -138.83 | -0.96 | -420.0 | -9500.0 | -1.32 | -371.43 | -1200.0 | -2.21 | -213.33 | -31.55 | 0.58 | 132.0 | -12.12 | 0 | 0 | 100.0 | 6.11 | 134.44 | -12.68 | 0.21 | -69.57 | 0.0 | 0.18 | -69.49 | 50.0 | 0.2 | -35.48 | -23.08 | 0.02 | 0.0 | 100.0 | 570.00 | 277.27 | 1011.5 |
| 20Q3 (4) | 1.39 | 223.26 | 0.0 | 0.56 | 324.0 | 0.0 | 0.3 | 87.5 | 0.0 | -0.28 | -207.69 | 0.0 | 1.95 | 983.33 | 0.0 | 0.25 | 257.14 | 0.0 | 0 | 0 | 0.0 | 2.61 | 131.27 | 0.0 | 0.69 | 675.0 | 0.0 | 0.59 | 2066.67 | 0.0 | 0.31 | 14.81 | 0.0 | 0.02 | 0.0 | 0.0 | 151.09 | -8.65 | 0.0 |
| 20Q2 (3) | 0.43 | 128.67 | 0.0 | -0.25 | -129.41 | 0.0 | 0.16 | -60.98 | 0.0 | 0.26 | -13.33 | 0.0 | 0.18 | 127.69 | 0.0 | 0.07 | -12.5 | 0.0 | 0 | 0 | 0.0 | 1.13 | -24.9 | 0.0 | -0.12 | 88.0 | 0.0 | -0.03 | 95.16 | 0.0 | 0.27 | 3.85 | 0.0 | 0.02 | 0.0 | 0.0 | 165.38 | 0 | 0.0 |
| 20Q1 (2) | -1.5 | -850.0 | 0.0 | 0.85 | 145.21 | 0.0 | 0.41 | 4200.0 | 0.0 | 0.3 | 150.0 | 0.0 | -0.65 | 61.31 | 0.0 | 0.08 | -87.88 | 0.0 | 0 | 100.0 | 0.0 | 1.50 | -78.55 | 0.0 | -1.0 | -576.19 | 0.0 | -0.62 | -616.67 | 0.0 | 0.26 | 0.0 | 0.0 | 0.02 | 100.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 0.2 | 0.0 | 0.0 | -1.88 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | -1.68 | 0.0 | 0.0 | 0.66 | 0.0 | 0.0 | -1.29 | 0.0 | 0.0 | 7.00 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 51.28 | 0.0 | 0.0 |
