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) | 3.98 | 0 | -4.95 | 0 | 0.91 | -81.69 | 0.21 | 0 | -0.97 | 0 | 4.96 | -20.0 | 0.06 | 0 | 19.44 | -4.17 | -2.48 | 0 | -1.71 | 0 | 2.81 | 21.12 | 0.02 | 0.0 | 355.36 | 0 |
| 2022 (9) | -0.8 | 0 | -6.17 | 0 | 4.97 | 13.21 | -0.09 | 0 | -6.97 | 0 | 6.2 | 33.91 | 0 | 0 | 20.28 | 34.48 | 0.47 | -69.68 | 0.16 | -72.88 | 2.32 | 16.58 | 0.02 | 0.0 | -32.00 | 0 |
| 2021 (8) | 0.71 | -66.82 | -4.88 | 0 | 4.39 | 0 | -0.15 | 0 | -4.17 | 0 | 4.63 | 210.74 | -0.26 | 0 | 15.08 | 119.54 | 1.55 | 53.47 | 0.59 | 78.79 | 1.99 | 4.19 | 0.02 | 0.0 | 27.31 | -71.16 |
| 2020 (7) | 2.14 | -45.41 | 0.11 | 0 | -0.42 | 0 | -0.11 | 0 | 2.25 | 3650.0 | 1.49 | -34.93 | 0 | 0 | 6.87 | -36.01 | 1.01 | 0 | 0.33 | 0 | 1.91 | -8.61 | 0.02 | -33.33 | 94.69 | -73.91 |
| 2019 (6) | 3.92 | 141.98 | -3.86 | 0 | 0.44 | 0 | 0.16 | 0 | 0.06 | -97.87 | 2.29 | 11.17 | 0 | 0 | 10.74 | 24.14 | -0.97 | 0 | -1.04 | 0 | 2.09 | -1.42 | 0.03 | -62.5 | 362.96 | 518.38 |
| 2018 (5) | 1.62 | 14.08 | 1.2 | 0 | -1.35 | 0 | -0.39 | 0 | 2.82 | 0 | 2.06 | 24.1 | -0.05 | 0 | 8.65 | 23.52 | -0.92 | 0 | 0.56 | 0 | 2.12 | -7.83 | 0.08 | -20.0 | 58.70 | -43.37 |
| 2017 (4) | 1.42 | -53.14 | -2.23 | 0 | -0.49 | 0 | 0.57 | 280.0 | -0.81 | 0 | 1.66 | 53.7 | 0 | 0 | 7.00 | 54.87 | -0.81 | 0 | -1.03 | 0 | 2.3 | -42.5 | 0.1 | -9.09 | 103.65 | 0 |
| 2016 (3) | 3.03 | 56.19 | 1.9 | 13.1 | -4.84 | 0 | 0.15 | 7.14 | 4.93 | 36.19 | 1.08 | -21.74 | 0 | 0 | 4.52 | -21.54 | -5.65 | 0 | -5.71 | 0 | 4.0 | -15.07 | 0.11 | 83.33 | 0.00 | 0 |
| 2015 (2) | 1.94 | 266.04 | 1.68 | 0 | -1.98 | 0 | 0.14 | 0 | 3.62 | 0 | 1.38 | -45.88 | 0 | 0 | 5.76 | -37.12 | -4.95 | 0 | -4.2 | 0 | 4.71 | -0.63 | 0.06 | -14.29 | 340.35 | 2340.25 |
| 2014 (1) | 0.53 | -72.54 | -2.69 | 0 | 2.46 | 19.42 | -0.27 | 0 | -2.16 | 0 | 2.55 | 17.51 | 0 | 0 | 9.16 | 4.84 | -1.81 | 0 | -1.01 | 0 | 4.74 | 2.82 | 0.07 | 0.0 | 13.95 | -76.08 |
| 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) | 0.47 | -38.96 | -52.04 | -2.29 | -6.02 | -151.65 | 1.31 | 15.93 | 263.75 | 0.17 | 70.0 | 440.0 | -1.82 | -30.94 | -2700.0 | 2.21 | 1.38 | 142.86 | -0.01 | -200.0 | 0 | 26.18 | -1.39 | 78.69 | 0.57 | -24.0 | 181.43 | 0.49 | -40.96 | 268.97 | 0.84 | 7.69 | 18.31 | 0 | 0 | 0 | 35.34 | -26.11 | -84.85 |
| 24Q2 (19) | 0.77 | 466.67 | -52.47 | -2.16 | -58.82 | -170.0 | 1.13 | -52.12 | -15.67 | 0.1 | 122.73 | -47.37 | -1.39 | 11.46 | -269.51 | 2.18 | 60.29 | 169.14 | 0.01 | 0 | -83.33 | 26.55 | 40.18 | 100.62 | 0.75 | 120.59 | 196.15 | 0.83 | 48.21 | 225.76 | 0.78 | 4.0 | 16.42 | 0 | 0 | 0 | 47.83 | 398.34 | -99.7 |
| 24Q1 (18) | -0.21 | -132.81 | -128.38 | -1.36 | 23.16 | 7.48 | 2.36 | 1280.0 | 314.04 | -0.44 | -1200.0 | -1566.67 | -1.57 | -38.94 | -115.07 | 1.36 | -22.73 | -8.11 | 0 | 0 | 0 | 18.94 | -26.28 | -18.73 | 0.34 | 270.0 | 143.04 | 0.56 | 500.0 | 190.32 | 0.75 | 0.0 | 11.94 | 0 | 0 | -100.0 | -16.03 | -115.28 | -101.3 |
| 23Q4 (17) | 0.64 | -34.69 | -58.17 | -1.77 | -94.51 | -12.74 | -0.2 | 75.0 | -176.92 | 0.04 | 180.0 | 136.36 | -1.13 | -1714.29 | -2725.0 | 1.76 | 93.41 | 12.1 | 0 | 0 | 0 | 25.69 | 75.34 | 21.76 | -0.2 | 71.43 | -385.71 | -0.14 | 51.72 | 0.0 | 0.75 | 5.63 | 20.97 | 0 | 0 | -100.0 | 104.92 | -55.04 | -66.4 |
| 23Q3 (16) | 0.98 | -39.51 | 100.0 | -0.91 | -13.75 | 54.73 | -0.8 | -159.7 | -245.45 | -0.05 | -126.32 | -127.78 | 0.07 | -91.46 | 104.61 | 0.91 | 12.35 | -54.95 | 0 | -100.0 | 0 | 14.65 | 10.72 | -43.13 | -0.7 | 10.26 | -736.36 | -0.29 | 56.06 | -422.22 | 0.71 | 5.97 | 18.33 | 0 | 0 | -100.0 | 233.33 | -98.56 | 233.33 |
| 23Q2 (15) | 1.62 | 118.92 | 223.66 | -0.8 | 45.58 | 44.06 | 1.34 | 135.09 | -56.21 | 0.19 | 533.33 | 480.0 | 0.82 | 212.33 | 129.93 | 0.81 | -45.27 | -43.36 | 0.06 | 0 | 0 | 13.24 | -43.21 | -25.96 | -0.78 | 1.27 | -4000.0 | -0.66 | -6.45 | -833.33 | 0.67 | 0.0 | 19.64 | 0 | -100.0 | 0 | 16200.00 | 1213.51 | 8138.17 |
| 23Q1 (14) | 0.74 | -51.63 | 149.01 | -1.47 | 6.37 | -26.72 | 0.57 | 119.23 | -47.71 | 0.03 | 127.27 | 125.0 | -0.73 | -1725.0 | 72.66 | 1.48 | -5.73 | 25.42 | 0 | 0 | 0 | 23.31 | 10.45 | 43.99 | -0.79 | -1228.57 | -392.59 | -0.62 | -342.86 | -616.67 | 0.67 | 8.06 | 24.07 | 0.01 | 0.0 | 0 | 1233.33 | 294.99 | 639.07 |
| 22Q4 (13) | 1.53 | 212.24 | 410.0 | -1.57 | 21.89 | 3.68 | 0.26 | -52.73 | -82.67 | -0.11 | -161.11 | -175.0 | -0.04 | 97.37 | 96.99 | 1.57 | -22.28 | 12.14 | 0 | 0 | 100.0 | 21.10 | -18.1 | 20.13 | 0.07 | -36.36 | -80.0 | -0.14 | -255.56 | -187.5 | 0.62 | 3.33 | 26.53 | 0.01 | 0.0 | 0 | 312.24 | 346.06 | 576.53 |
| 22Q3 (12) | 0.49 | 137.4 | -22.22 | -2.01 | -40.56 | -42.55 | 0.55 | -82.03 | -35.29 | 0.18 | 460.0 | 400.0 | -1.52 | 44.53 | -94.87 | 2.02 | 41.26 | 43.26 | 0 | 0 | 0 | 25.77 | 44.14 | 51.3 | 0.11 | 450.0 | -80.36 | 0.09 | 0.0 | -62.5 | 0.6 | 7.14 | 20.0 | 0.01 | 0 | 0 | 70.00 | 134.73 | -17.78 |
| 22Q2 (11) | -1.31 | 13.25 | -6650.0 | -1.43 | -23.28 | -16.26 | 3.06 | 180.73 | 94.9 | -0.05 | 58.33 | -150.0 | -2.74 | -2.62 | -126.45 | 1.43 | 21.19 | 18.18 | 0 | 0 | 0 | 17.88 | 10.43 | 13.16 | 0.02 | -92.59 | -95.0 | 0.09 | -25.0 | -25.0 | 0.56 | 3.7 | 12.0 | 0 | 0 | 0 | -201.54 | 11.91 | -6347.69 |
| 22Q1 (10) | -1.51 | -603.33 | -556.52 | -1.16 | 28.83 | -90.16 | 1.09 | -27.33 | 136.96 | -0.12 | -200.0 | -500.0 | -2.67 | -100.75 | -217.86 | 1.18 | -15.71 | 93.44 | 0 | 100.0 | 0 | 16.19 | -7.85 | 80.17 | 0.27 | -22.86 | 8.0 | 0.12 | -25.0 | 50.0 | 0.54 | 10.2 | 8.0 | 0 | 0 | 0 | -228.79 | -595.71 | -476.94 |
| 21Q4 (9) | 0.3 | -52.38 | -51.61 | -1.63 | -15.6 | -540.54 | 1.5 | 76.47 | 323.88 | -0.04 | 33.33 | 33.33 | -1.33 | -70.51 | -234.34 | 1.4 | -0.71 | 241.46 | -0.26 | 0 | 0 | 17.57 | 3.15 | 151.49 | 0.35 | -37.5 | 94.44 | 0.16 | -33.33 | 500.0 | 0.49 | -2.0 | 2.08 | 0 | 0 | -100.0 | 46.15 | -45.79 | -66.5 |
| 21Q3 (8) | 0.63 | 3050.0 | -27.59 | -1.41 | -14.63 | -271.05 | 0.85 | -45.86 | 440.0 | -0.06 | -200.0 | -400.0 | -0.78 | 35.54 | -259.18 | 1.41 | 16.53 | 281.08 | 0 | 0 | 0 | 17.03 | 7.8 | 139.33 | 0.56 | 40.0 | 75.0 | 0.24 | 100.0 | 242.86 | 0.5 | 0.0 | 6.38 | 0 | 0 | -100.0 | 85.14 | 2539.19 | -46.18 |
| 21Q2 (7) | 0.02 | 108.7 | -95.56 | -1.23 | -101.64 | -1466.67 | 1.57 | 241.3 | 613.64 | -0.02 | 0.0 | -140.0 | -1.21 | -44.05 | -324.07 | 1.21 | 98.36 | 128.3 | 0 | 0 | 0 | 15.80 | 75.83 | 63.63 | 0.4 | 60.0 | -32.2 | 0.12 | 50.0 | -65.71 | 0.5 | 0.0 | 6.38 | 0 | 0 | -100.0 | 3.23 | 108.13 | -94.05 |
| 21Q1 (6) | -0.23 | -137.1 | -215.0 | -0.61 | -264.86 | -2133.33 | 0.46 | 168.66 | 64.29 | -0.02 | 66.67 | 83.33 | -0.84 | -184.85 | -465.22 | 0.61 | 48.78 | 258.82 | 0 | 0 | 0 | 8.98 | 28.62 | 171.1 | 0.25 | 38.89 | 457.14 | 0.08 | 300.0 | 260.0 | 0.5 | 4.17 | 2.04 | 0 | -100.0 | -100.0 | -39.66 | -128.78 | -189.22 |
| 20Q4 (5) | 0.62 | -28.74 | -51.18 | 0.37 | 197.37 | 115.61 | -0.67 | -168.0 | -844.44 | -0.06 | -400.0 | -500.0 | 0.99 | 102.04 | 190.0 | 0.41 | 10.81 | -48.1 | 0 | 0 | 0 | 6.98 | -1.84 | -51.73 | 0.18 | -43.75 | 131.03 | -0.04 | -157.14 | 93.55 | 0.48 | 2.13 | -7.69 | 0.01 | 0.0 | 0.0 | 137.78 | -12.9 | 0 |
| 20Q3 (4) | 0.87 | 93.33 | 0.0 | -0.38 | -522.22 | 0.0 | -0.25 | -213.64 | 0.0 | 0.02 | -60.0 | 0.0 | 0.49 | -9.26 | 0.0 | 0.37 | -30.19 | 0.0 | 0 | 0 | 0.0 | 7.12 | -26.3 | 0.0 | 0.32 | -45.76 | 0.0 | 0.07 | -80.0 | 0.0 | 0.47 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 158.18 | 191.76 | 0.0 |
| 20Q2 (3) | 0.45 | 125.0 | 0.0 | 0.09 | 200.0 | 0.0 | 0.22 | -21.43 | 0.0 | 0.05 | 141.67 | 0.0 | 0.54 | 134.78 | 0.0 | 0.53 | 211.76 | 0.0 | 0 | 0 | 0.0 | 9.65 | 191.32 | 0.0 | 0.59 | 942.86 | 0.0 | 0.35 | 800.0 | 0.0 | 0.47 | -4.08 | 0.0 | 0.01 | 0.0 | 0.0 | 54.22 | 21.99 | 0.0 |
| 20Q1 (2) | 0.2 | -84.25 | 0.0 | 0.03 | 101.27 | 0.0 | 0.28 | 211.11 | 0.0 | -0.12 | -1100.0 | 0.0 | 0.23 | 120.91 | 0.0 | 0.17 | -78.48 | 0.0 | 0 | 0 | 0.0 | 3.31 | -77.1 | 0.0 | -0.07 | 87.93 | 0.0 | -0.05 | 91.94 | 0.0 | 0.49 | -5.77 | 0.0 | 0.01 | 0.0 | 0.0 | 44.44 | 0 | 0.0 |
| 19Q4 (1) | 1.27 | 0.0 | 0.0 | -2.37 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -1.1 | 0.0 | 0.0 | 0.79 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 14.47 | 0.0 | 0.0 | -0.58 | 0.0 | 0.0 | -0.62 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
