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) | 2.19 | 90.43 | -0.39 | 0 | -2.92 | 0 | -1.29 | 0 | 1.8 | 133.77 | 0.42 | 7.69 | 0 | 0 | 1.58 | 45.65 | 1.58 | -55.62 | 1.3 | -64.86 | 0.87 | 4.82 | 0.04 | 33.33 | 99.10 | 292.93 |
| 2022 (9) | 1.15 | -75.37 | -0.38 | 0 | -5.2 | 0 | -0.69 | 0 | 0.77 | -74.59 | 0.39 | -75.32 | 0 | 0 | 1.08 | -79.84 | 3.56 | 85.42 | 3.7 | 103.3 | 0.83 | 20.29 | 0.03 | -40.0 | 25.22 | -86.18 |
| 2021 (8) | 4.67 | 0 | -1.64 | 0 | 0.43 | -86.35 | 1.84 | 0 | 3.03 | 0 | 1.58 | -27.85 | 0 | 0 | 5.37 | -47.93 | 1.92 | 120.69 | 1.82 | 857.89 | 0.69 | 25.45 | 0.05 | 25.0 | 182.42 | 0 |
| 2020 (7) | -0.05 | 0 | -2.19 | 0 | 3.15 | 2000.0 | 0 | 0 | -2.24 | 0 | 2.19 | 61.03 | 0 | 0 | 10.31 | 100.68 | 0.87 | -61.16 | 0.19 | -85.93 | 0.55 | -1.79 | 0.04 | 33.33 | -6.41 | 0 |
| 2019 (6) | 1.16 | -73.15 | -1.25 | 0 | 0.15 | 0 | 0.19 | 0 | -0.09 | 0 | 1.36 | 615.79 | -0.54 | 0 | 5.14 | 792.91 | 2.24 | -33.53 | 1.35 | -53.61 | 0.56 | 30.23 | 0.03 | 200.0 | 59.79 | -53.63 |
| 2018 (5) | 4.32 | 0 | -0.64 | 0 | -2.02 | 0 | -0.29 | 0 | 3.68 | 569.09 | 0.19 | -32.14 | 0 | 0 | 0.58 | -40.98 | 3.37 | 54.59 | 2.91 | 110.87 | 0.43 | -8.51 | 0.01 | 0.0 | 128.96 | 0 |
| 2017 (4) | -0.12 | 0 | 0.67 | 0 | 1.25 | 0 | 0.27 | 0 | 0.55 | -69.95 | 0.28 | 40.0 | 0 | 0 | 0.97 | 15.48 | 2.18 | 71.65 | 1.38 | 91.67 | 0.47 | 0.0 | 0.01 | 0.0 | -6.45 | 0 |
| 2016 (3) | 1.91 | 83.65 | -0.08 | 0 | -2.48 | 0 | -0.07 | 0 | 1.83 | 0 | 0.2 | -70.15 | 0 | 0 | 0.84 | -64.71 | 1.27 | -38.35 | 0.72 | -63.27 | 0.47 | -16.07 | 0.01 | 0.0 | 159.17 | 287.2 |
| 2015 (2) | 1.04 | -77.63 | -1.41 | 0 | 1.03 | 0 | 0 | 0 | -0.37 | 0 | 0.67 | -24.72 | 0 | 0 | 2.39 | -14.75 | 2.06 | -36.02 | 1.96 | -35.74 | 0.56 | 5.66 | 0.01 | -50.0 | 41.11 | -68.18 |
| 2014 (1) | 4.65 | 545.83 | -0.71 | 0 | -2.11 | 0 | -0.09 | 0 | 3.94 | 2930.77 | 0.89 | 61.82 | 0 | 0 | 2.81 | 44.83 | 3.22 | 34.17 | 3.05 | 48.06 | 0.53 | 3.92 | 0.02 | 0.0 | 129.17 | 364.64 |
| 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) | -0.27 | -125.23 | -126.73 | -0.07 | 69.57 | 12.5 | -1.68 | 47.17 | 40.43 | 0.13 | 172.22 | 262.5 | -0.34 | -140.48 | -136.56 | 0.08 | -68.0 | 14.29 | 0 | 0 | 0 | 0.89 | -74.35 | -23.34 | 1.07 | 64.62 | 256.67 | 1.04 | 70.49 | 52.94 | 0.23 | 4.55 | 4.55 | 0.01 | -50.0 | 0.0 | -21.09 | -116.76 | -119.01 |
| 24Q2 (19) | 1.07 | 15.05 | 445.16 | -0.23 | -2200.0 | -2200.0 | -3.18 | -43.24 | -31700.0 | -0.18 | 10.0 | -38.46 | 0.84 | -8.7 | 362.5 | 0.25 | 1150.0 | 733.33 | 0 | 0 | 0 | 3.46 | 658.99 | 718.35 | 0.65 | 482.35 | 170.83 | 0.61 | 662.5 | 0 | 0.22 | 0.0 | 4.76 | 0.02 | 100.0 | 100.0 | 125.88 | -58.04 | 189.34 |
| 24Q1 (18) | 0.93 | -1.06 | 72.22 | -0.01 | 95.65 | 85.71 | -2.22 | -362.5 | -669.23 | -0.2 | -164.52 | 85.82 | 0.92 | 29.58 | 95.74 | 0.02 | -92.0 | -66.67 | 0 | 0 | 0 | 0.46 | -89.25 | -42.44 | -0.17 | -123.61 | -153.12 | 0.08 | -80.0 | -63.64 | 0.22 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 300.00 | 101.06 | 150.0 |
| 23Q4 (17) | 0.94 | -6.93 | 276.0 | -0.23 | -187.5 | -130.0 | -0.48 | 82.98 | 64.71 | 0.31 | 487.5 | 136.9 | 0.71 | -23.66 | 373.33 | 0.25 | 257.14 | 177.78 | 0 | 0 | 0 | 4.24 | 266.22 | 397.65 | 0.72 | 140.0 | -28.0 | 0.4 | -41.18 | -58.33 | 0.22 | 0.0 | 4.76 | 0.01 | 0.0 | 0.0 | 149.21 | 34.43 | 604.25 |
| 23Q3 (16) | 1.01 | 425.81 | -68.44 | -0.08 | -700.0 | 11.11 | -2.82 | -28100.0 | -10.59 | -0.08 | 38.46 | 71.43 | 0.93 | 390.62 | -70.1 | 0.07 | 133.33 | 16.67 | 0 | 0 | 0 | 1.16 | 173.83 | 64.1 | 0.3 | 25.0 | -65.52 | 0.68 | 0 | -31.31 | 0.22 | 4.76 | 0.0 | 0.01 | 0.0 | 0.0 | 110.99 | 178.77 | -57.69 |
| 23Q2 (15) | -0.31 | -157.41 | -720.0 | -0.01 | 85.71 | 90.0 | -0.01 | -102.56 | 99.52 | -0.13 | 90.78 | -230.0 | -0.32 | -168.09 | -540.0 | 0.03 | -50.0 | -66.67 | 0 | 0 | 0 | 0.42 | -46.62 | -56.57 | 0.24 | -25.0 | -77.57 | 0 | -100.0 | -100.0 | 0.21 | -4.55 | 5.0 | 0.01 | 0.0 | 0.0 | -140.91 | -217.42 | -3087.27 |
| 23Q1 (14) | 0.54 | 116.0 | 123.08 | -0.07 | 30.0 | 22.22 | 0.39 | 128.68 | -51.85 | -1.41 | -67.86 | -514.71 | 0.47 | 213.33 | 119.34 | 0.06 | -33.33 | -60.0 | 0 | 0 | 0 | 0.79 | -7.04 | -59.37 | 0.32 | -68.0 | -48.39 | 0.22 | -77.08 | -75.56 | 0.22 | 4.76 | 15.79 | 0.01 | 0.0 | 0.0 | 120.00 | 466.4 | 156.41 |
| 22Q4 (13) | 0.25 | -92.19 | -86.34 | -0.1 | -11.11 | 60.0 | -1.36 | 46.67 | -615.79 | -0.84 | -200.0 | -170.59 | 0.15 | -95.18 | -90.51 | 0.09 | 50.0 | -62.5 | 0 | 0 | 0 | 0.85 | 20.77 | -72.89 | 1.0 | 14.94 | 117.39 | 0.96 | -3.03 | 65.52 | 0.21 | -4.55 | 16.67 | 0.01 | 0.0 | 0.0 | 21.19 | -91.92 | -91.09 |
| 22Q3 (12) | 3.2 | 6300.0 | 183.19 | -0.09 | 10.0 | 85.71 | -2.55 | -22.01 | -6275.0 | -0.28 | -380.0 | -127.18 | 3.11 | 6320.0 | 522.0 | 0.06 | -33.33 | -89.83 | 0 | 0 | 0 | 0.71 | -27.54 | -89.97 | 0.87 | -18.69 | 50.0 | 0.99 | 16.47 | 110.64 | 0.22 | 10.0 | 10.0 | 0.01 | 0.0 | 0.0 | 262.30 | 5460.66 | 57.84 |
| 22Q2 (11) | 0.05 | 102.14 | -92.06 | -0.1 | -11.11 | 80.39 | -2.09 | -358.02 | -635.9 | 0.1 | -70.59 | 147.62 | -0.05 | 97.94 | -141.67 | 0.09 | -40.0 | -81.63 | 0 | 0 | 0 | 0.97 | -50.05 | -83.58 | 1.07 | 72.58 | 50.7 | 0.85 | -5.56 | 49.12 | 0.2 | 5.26 | 17.65 | 0.01 | 0.0 | 0.0 | 4.72 | 102.22 | -94.38 |
| 22Q1 (10) | -2.34 | -227.87 | -314.68 | -0.09 | 64.0 | 65.38 | 0.81 | 526.32 | 200.0 | 0.34 | -71.43 | 300.0 | -2.43 | -253.8 | -392.77 | 0.15 | -37.5 | -42.31 | 0 | 0 | 0 | 1.95 | -37.99 | -61.56 | 0.62 | 34.78 | 264.71 | 0.9 | 55.17 | 350.0 | 0.19 | 5.56 | 26.67 | 0.01 | 0.0 | 0.0 | -212.73 | -189.51 | -170.26 |
| 21Q4 (9) | 1.83 | 61.95 | 394.59 | -0.25 | 60.32 | 66.67 | -0.19 | -375.0 | -72.73 | 1.19 | 15.53 | 296.67 | 1.58 | 216.0 | 515.79 | 0.24 | -59.32 | -66.67 | 0 | 0 | 0 | 3.14 | -55.33 | -75.48 | 0.46 | -20.69 | 4.55 | 0.58 | 23.4 | 262.5 | 0.18 | -10.0 | 28.57 | 0.01 | 0.0 | 0.0 | 237.66 | 43.02 | 99.12 |
| 21Q3 (8) | 1.13 | 79.37 | 59.15 | -0.63 | -23.53 | 7.35 | -0.04 | -110.26 | -122.22 | 1.03 | 590.48 | 496.15 | 0.5 | 316.67 | 1566.67 | 0.59 | 20.41 | -15.71 | 0 | 0 | 0 | 7.03 | 18.69 | -49.47 | 0.58 | -18.31 | 728.57 | 0.47 | -17.54 | 571.43 | 0.2 | 17.65 | 53.85 | 0.01 | 0.0 | 0.0 | 166.18 | 97.83 | -50.85 |
| 21Q2 (7) | 0.63 | -42.2 | 216.67 | -0.51 | -96.15 | -37.84 | 0.39 | 44.44 | -76.65 | -0.21 | -23.53 | -400.0 | 0.12 | -85.54 | 113.19 | 0.49 | 88.46 | 0.0 | 0 | 0 | 0 | 5.93 | 16.91 | -29.75 | 0.71 | 317.65 | 136.67 | 0.57 | 185.0 | 1525.0 | 0.17 | 13.33 | 21.43 | 0.01 | 0.0 | 0.0 | 84.00 | -72.26 | 117.11 |
| 21Q1 (6) | 1.09 | 194.59 | 284.75 | -0.26 | 65.33 | 33.33 | 0.27 | 345.45 | -80.85 | -0.17 | -156.67 | -70.0 | 0.83 | 318.42 | 184.69 | 0.26 | -63.89 | -10.34 | 0 | 0 | 0 | 5.07 | -60.44 | -16.64 | 0.17 | -61.36 | 183.33 | 0.2 | 25.0 | 1900.0 | 0.15 | 7.14 | 7.14 | 0.01 | 0.0 | 0.0 | 302.78 | 153.68 | 182.11 |
| 20Q4 (5) | 0.37 | -47.89 | 117.65 | -0.75 | -10.29 | -2600.0 | -0.11 | -161.11 | -119.3 | 0.3 | 215.38 | -28.57 | -0.38 | -1366.67 | -290.0 | 0.72 | 2.86 | 46.94 | 0 | 0 | 0 | 12.81 | -7.94 | 76.22 | 0.44 | 528.57 | -31.25 | 0.16 | 128.57 | 0.0 | 0.14 | 7.69 | 0.0 | 0.01 | 0.0 | 0.0 | 119.35 | -64.7 | 117.65 |
| 20Q3 (4) | 0.71 | 231.48 | 0.0 | -0.68 | -83.78 | 0.0 | 0.18 | -89.22 | 0.0 | -0.26 | -471.43 | 0.0 | 0.03 | 103.3 | 0.0 | 0.7 | 42.86 | 0.0 | 0 | 0 | 0.0 | 13.92 | 65.01 | 0.0 | 0.07 | -76.67 | 0.0 | 0.07 | 275.0 | 0.0 | 0.13 | -7.14 | 0.0 | 0.01 | 0.0 | 0.0 | 338.10 | 168.87 | 0.0 |
| 20Q2 (3) | -0.54 | 8.47 | 0.0 | -0.37 | 5.13 | 0.0 | 1.67 | 18.44 | 0.0 | 0.07 | 170.0 | 0.0 | -0.91 | 7.14 | 0.0 | 0.49 | 68.97 | 0.0 | 0 | 0 | 0.0 | 8.43 | 38.72 | 0.0 | 0.3 | 400.0 | 0.0 | -0.04 | -500.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -490.91 | -33.13 | 0.0 |
| 20Q1 (2) | -0.59 | -447.06 | 0.0 | -0.39 | -1400.0 | 0.0 | 1.41 | 147.37 | 0.0 | -0.1 | -123.81 | 0.0 | -0.98 | -590.0 | 0.0 | 0.29 | -40.82 | 0.0 | 0 | 0 | 0.0 | 6.08 | -16.37 | 0.0 | 0.06 | -90.62 | 0.0 | 0.01 | -93.75 | 0.0 | 0.14 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -368.75 | -772.43 | 0.0 |
| 19Q4 (1) | 0.17 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 7.27 | 0.0 | 0.0 | 0.64 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 54.84 | 0.0 | 0.0 |
