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) | 7.14 | -32.83 | -2.1 | 0 | -3.12 | 0 | -0.06 | 0 | 5.04 | -44.8 | 0.87 | -44.59 | 0 | 0 | 2.94 | -30.2 | 2.97 | -19.95 | 2.18 | -34.34 | 2.26 | 0.89 | 0.12 | 0.0 | 156.58 | -16.33 |
| 2022 (9) | 10.63 | 229.1 | -1.5 | 0 | -1.59 | 0 | 0.02 | -83.33 | 9.13 | 0 | 1.57 | -34.31 | 0 | 0 | 4.21 | -26.7 | 3.71 | -32.91 | 3.32 | -2.06 | 2.24 | 4.67 | 0.12 | 20.0 | 187.15 | 226.21 |
| 2021 (8) | 3.23 | 4.19 | -3.54 | 0 | 0.88 | 0 | 0.12 | 500.0 | -0.31 | 0 | 2.39 | 24.48 | 0 | 0 | 5.75 | -6.17 | 5.53 | 43.26 | 3.39 | 56.94 | 2.14 | 10.31 | 0.1 | 0.0 | 57.37 | -22.27 |
| 2020 (7) | 3.1 | -39.22 | -2.43 | 0 | -2.1 | 0 | 0.02 | 0.0 | 0.67 | -76.57 | 1.92 | -11.11 | 0 | 0 | 6.12 | -11.14 | 3.86 | 35.92 | 2.16 | 22.73 | 1.94 | 12.79 | 0.1 | 11.11 | 73.81 | -48.33 |
| 2019 (6) | 5.1 | 275.0 | -2.24 | 0 | -0.37 | 0 | 0.02 | 100.0 | 2.86 | 0 | 2.16 | -16.28 | 0 | 0 | 6.89 | -16.89 | 2.84 | 5.19 | 1.76 | -14.15 | 1.72 | 29.32 | 0.09 | 125.0 | 142.86 | 259.24 |
| 2018 (5) | 1.36 | -45.6 | -2.01 | 0 | 0.02 | 0 | 0.01 | -75.0 | -0.65 | 0 | 2.58 | 21.13 | 0 | 0 | 8.29 | 5.63 | 2.7 | -14.01 | 2.05 | 22.02 | 1.33 | 11.76 | 0.04 | 300.0 | 39.77 | -54.19 |
| 2017 (4) | 2.5 | -34.38 | -1.92 | 0 | -0.2 | 0 | 0.04 | 0 | 0.58 | -54.69 | 2.13 | -21.4 | 0 | 0 | 7.85 | -24.99 | 3.14 | -12.04 | 1.68 | -31.15 | 1.19 | -5.56 | 0.01 | 0 | 86.81 | -15.7 |
| 2016 (3) | 3.81 | -18.06 | -2.53 | 0 | -2.65 | 0 | -0.15 | 0 | 1.28 | -53.96 | 2.71 | 40.41 | 0 | 0 | 10.47 | 37.92 | 3.57 | 113.77 | 2.44 | 159.57 | 1.26 | -7.35 | 0 | 0 | 102.97 | -49.07 |
| 2015 (2) | 4.65 | 70.96 | -1.87 | 0 | -1.51 | 0 | 0.15 | 0 | 2.78 | 2680.0 | 1.93 | -31.56 | 0 | 0 | 7.59 | -23.97 | 1.67 | -62.05 | 0.94 | -75.96 | 1.36 | 8.8 | 0 | 0 | 202.17 | 283.54 |
| 2014 (1) | 2.72 | -29.53 | -2.62 | 0 | 0.4 | 0 | -0.02 | 0 | 0.1 | -95.24 | 2.82 | 52.43 | 0 | 0 | 9.98 | 36.03 | 4.4 | 39.24 | 3.91 | 42.18 | 1.25 | 15.74 | 0 | 0 | 52.71 | -47.7 |
| 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) | 0.46 | -70.51 | -71.95 | -0.98 | 35.53 | -145.0 | -0.88 | -417.65 | 35.77 | -0.03 | 57.14 | -127.27 | -0.52 | -1400.0 | -141.94 | 0.44 | 76.0 | 131.58 | 0 | 0 | 0 | 4.98 | 60.05 | 115.32 | 1.41 | 13.71 | 23.68 | 0.55 | -51.75 | -50.45 | 0.55 | -3.51 | -3.51 | 0.04 | 0.0 | 33.33 | 40.35 | -54.73 | -57.93 |
| 24Q2 (19) | 1.56 | -42.65 | -3.7 | -1.52 | -985.71 | -744.44 | -0.17 | -325.0 | 77.92 | -0.07 | -170.0 | -275.0 | 0.04 | -98.45 | -97.22 | 0.25 | 56.25 | 47.06 | 0 | 0 | 0 | 3.11 | 30.95 | 38.82 | 1.24 | 195.24 | 133.96 | 1.14 | 35.71 | 72.73 | 0.57 | 3.64 | 1.79 | 0.04 | 0.0 | 33.33 | 89.14 | -53.13 | -31.22 |
| 24Q1 (18) | 2.72 | 62.87 | 23.08 | -0.14 | -16.67 | 90.0 | -0.04 | 90.7 | 92.59 | 0.1 | 147.62 | 100.0 | 2.58 | 66.45 | 218.52 | 0.16 | -23.81 | -46.67 | 0 | 0 | 0 | 2.38 | -19.51 | -47.06 | 0.42 | -43.24 | -25.0 | 0.84 | 546.15 | 200.0 | 0.55 | -3.51 | -1.79 | 0.04 | 0.0 | 33.33 | 190.21 | -15.72 | -25.12 |
| 23Q4 (17) | 1.67 | 1.83 | -49.85 | -0.12 | 70.0 | -271.43 | -0.43 | 68.61 | -126.32 | -0.21 | -290.91 | -75.0 | 1.55 | 25.0 | -54.41 | 0.21 | 10.53 | -32.26 | 0 | 0 | 0 | 2.95 | 27.63 | -28.54 | 0.74 | -35.09 | 42.31 | 0.13 | -88.29 | -27.78 | 0.57 | 0.0 | 1.79 | 0.04 | 33.33 | 33.33 | 225.68 | 135.31 | -47.82 |
| 23Q3 (16) | 1.64 | 1.23 | 21.48 | -0.4 | -122.22 | -17.65 | -1.37 | -77.92 | -185.42 | 0.11 | 175.0 | 650.0 | 1.24 | -13.89 | 22.77 | 0.19 | 11.76 | -45.71 | 0 | 0 | 0 | 2.31 | 3.19 | -39.3 | 1.14 | 115.09 | 67.65 | 1.11 | 68.18 | 6.73 | 0.57 | 1.79 | 1.79 | 0.03 | 0.0 | 0.0 | 95.91 | -26.0 | 15.8 |
| 23Q2 (15) | 1.62 | -26.7 | -59.09 | -0.18 | 87.14 | 72.73 | -0.77 | -42.59 | 15.38 | 0.04 | -20.0 | 0.0 | 1.44 | 77.78 | -56.36 | 0.17 | -43.33 | -66.67 | 0 | 0 | 0 | 2.24 | -50.06 | -53.39 | 0.53 | -5.36 | -63.7 | 0.66 | 135.71 | -46.77 | 0.56 | 0.0 | -1.75 | 0.03 | 0.0 | 0.0 | 129.60 | -48.98 | -39.78 |
| 23Q1 (14) | 2.21 | -33.63 | 10.5 | -1.4 | -2100.0 | -145.61 | -0.54 | -184.21 | -5300.0 | 0.05 | 141.67 | -58.33 | 0.81 | -76.18 | -43.36 | 0.3 | -3.23 | -25.0 | 0 | 0 | 0 | 4.49 | 8.65 | 12.16 | 0.56 | 7.69 | -46.67 | 0.28 | 55.56 | -67.44 | 0.56 | 0.0 | 1.82 | 0.03 | 0.0 | 0.0 | 254.02 | -41.26 | 82.9 |
| 22Q4 (13) | 3.33 | 146.67 | 49.33 | 0.07 | 120.59 | 113.73 | -0.19 | 60.42 | -137.5 | -0.12 | -500.0 | -700.0 | 3.4 | 236.63 | 97.67 | 0.31 | -11.43 | -43.64 | 0 | 0 | 0 | 4.13 | 8.41 | -16.73 | 0.52 | -23.53 | -61.19 | 0.18 | -82.69 | -75.68 | 0.56 | 0.0 | 5.66 | 0.03 | 0.0 | 0.0 | 432.47 | 422.16 | 152.11 |
| 22Q3 (12) | 1.35 | -65.91 | 743.75 | -0.34 | 48.48 | 82.2 | -0.48 | 47.25 | -366.67 | -0.02 | -150.0 | -110.0 | 1.01 | -69.39 | 157.71 | 0.35 | -31.37 | -47.76 | 0 | 0 | 0 | 3.81 | -20.76 | -33.82 | 0.68 | -53.42 | -59.76 | 1.04 | -16.13 | 0.0 | 0.56 | -1.75 | 1.82 | 0.03 | 0.0 | 0.0 | 82.82 | -61.52 | 738.57 |
| 22Q2 (11) | 3.96 | 98.0 | 633.33 | -0.66 | -15.79 | 14.29 | -0.91 | -9000.0 | -209.64 | 0.04 | -66.67 | 113.33 | 3.3 | 130.77 | 1534.78 | 0.51 | 27.5 | -25.0 | 0 | 0 | 0 | 4.81 | 20.16 | -29.1 | 1.46 | 39.05 | 6.57 | 1.24 | 44.19 | 37.78 | 0.57 | 3.64 | 7.55 | 0.03 | 0.0 | 50.0 | 215.22 | 54.96 | 477.9 |
| 22Q1 (10) | 2.0 | -10.31 | 589.66 | -0.57 | -11.76 | -62.86 | -0.01 | 87.5 | 80.0 | 0.12 | 500.0 | -40.0 | 1.43 | -16.86 | 2483.33 | 0.4 | -27.27 | -18.37 | 0 | 0 | 0 | 4.00 | -19.34 | -27.52 | 1.05 | -21.64 | -7.08 | 0.86 | 16.22 | 21.13 | 0.55 | 3.77 | 5.77 | 0.03 | 0.0 | 50.0 | 138.89 | -19.03 | 498.66 |
| 21Q4 (9) | 2.23 | 1293.75 | 248.44 | -0.51 | 73.3 | 45.74 | -0.08 | -144.44 | -166.67 | 0.02 | -90.0 | 0.0 | 1.72 | 198.29 | 673.33 | 0.55 | -17.91 | 12.24 | 0 | 0 | 0 | 4.96 | -13.84 | -14.3 | 1.34 | -20.71 | 39.58 | 0.74 | -28.85 | 80.49 | 0.53 | -3.64 | 1.92 | 0.03 | 0.0 | 50.0 | 171.54 | 1636.83 | 154.63 |
| 21Q3 (8) | 0.16 | -70.37 | -68.63 | -1.91 | -148.05 | -905.26 | 0.18 | -78.31 | 113.74 | 0.2 | 166.67 | 122.22 | -1.75 | -660.87 | -646.88 | 0.67 | -1.47 | 76.32 | 0 | 0 | 0 | 5.76 | -15.11 | 25.23 | 1.69 | 23.36 | 32.03 | 1.04 | 15.56 | 70.49 | 0.55 | 3.77 | 10.0 | 0.03 | 50.0 | 0.0 | 9.88 | -73.48 | -77.92 |
| 21Q2 (7) | 0.54 | 86.21 | -61.15 | -0.77 | -120.0 | 17.2 | 0.83 | 1760.0 | 186.46 | -0.3 | -250.0 | -215.38 | -0.23 | -283.33 | -150.0 | 0.68 | 38.78 | 3.03 | 0 | 0 | 0 | 6.79 | 22.85 | -10.85 | 1.37 | 21.24 | -2.84 | 0.9 | 26.76 | -4.26 | 0.53 | 1.92 | 17.78 | 0.02 | 0.0 | -33.33 | 37.24 | 60.52 | -61.95 |
| 21Q1 (6) | 0.29 | -54.69 | -48.21 | -0.35 | 62.77 | 5.41 | -0.05 | -66.67 | -125.0 | 0.2 | 900.0 | 155.56 | -0.06 | 80.0 | -131.58 | 0.49 | 0.0 | 25.64 | 0 | 0 | 0 | 5.52 | -4.62 | -15.58 | 1.13 | 17.71 | 438.1 | 0.71 | 73.17 | 273.68 | 0.52 | 0.0 | 8.33 | 0.02 | 0.0 | -33.33 | 23.20 | -65.56 | -71.0 |
| 20Q4 (5) | 0.64 | 25.49 | -66.32 | -0.94 | -394.74 | -100.0 | -0.03 | 97.71 | -110.0 | 0.02 | -77.78 | 0 | -0.3 | -193.75 | -120.98 | 0.49 | 28.95 | 53.12 | 0 | 0 | 0 | 5.79 | 25.9 | 41.9 | 0.96 | -25.0 | 17.07 | 0.41 | -32.79 | 95.24 | 0.52 | 4.0 | 15.56 | 0.02 | -33.33 | -60.0 | 67.37 | 50.59 | -74.83 |
| 20Q3 (4) | 0.51 | -63.31 | 0.0 | -0.19 | 79.57 | 0.0 | -1.31 | -36.46 | 0.0 | 0.09 | -65.38 | 0.0 | 0.32 | -30.43 | 0.0 | 0.38 | -42.42 | 0.0 | 0 | 0 | 0.0 | 4.60 | -39.57 | 0.0 | 1.28 | -9.22 | 0.0 | 0.61 | -35.11 | 0.0 | 0.5 | 11.11 | 0.0 | 0.03 | 0.0 | 0.0 | 44.74 | -54.3 | 0.0 |
| 20Q2 (3) | 1.39 | 148.21 | 0.0 | -0.93 | -151.35 | 0.0 | -0.96 | -580.0 | 0.0 | 0.26 | 172.22 | 0.0 | 0.46 | 142.11 | 0.0 | 0.66 | 69.23 | 0.0 | 0 | 0 | 0.0 | 7.61 | 16.33 | 0.0 | 1.41 | 571.43 | 0.0 | 0.94 | 394.74 | 0.0 | 0.45 | -6.25 | 0.0 | 0.03 | 0.0 | 0.0 | 97.89 | 22.36 | 0.0 |
| 20Q1 (2) | 0.56 | -70.53 | 0.0 | -0.37 | 21.28 | 0.0 | 0.2 | -33.33 | 0.0 | -0.36 | 0 | 0.0 | 0.19 | -86.71 | 0.0 | 0.39 | 21.88 | 0.0 | 0 | 0 | 0.0 | 6.54 | 60.32 | 0.0 | 0.21 | -74.39 | 0.0 | 0.19 | -9.52 | 0.0 | 0.48 | 6.67 | 0.0 | 0.03 | -40.0 | 0.0 | 80.00 | -70.11 | 0.0 |
| 19Q4 (1) | 1.9 | 0.0 | 0.0 | -0.47 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.43 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.08 | 0.0 | 0.0 | 0.82 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 267.61 | 0.0 | 0.0 |
