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) | 2.57 | -59.97 | -2.28 | 0 | -1.8 | 0 | 0.18 | 0 | 0.29 | 0 | 2.5 | -80.25 | 0.09 | 0 | 6.45 | -78.91 | 1.19 | -64.9 | 1.25 | -57.48 | 2.9 | 2.47 | 0.3 | 20.0 | 57.75 | -45.85 |
| 2022 (9) | 6.42 | 78.33 | -13.74 | 0 | 7.06 | 0 | -0.02 | 0 | -7.32 | 0 | 12.66 | 817.39 | -0.1 | 0 | 30.60 | 753.75 | 3.39 | 31.4 | 2.94 | 26.18 | 2.83 | 0.0 | 0.25 | 19.05 | 106.64 | 59.08 |
| 2021 (8) | 3.6 | -49.86 | -3.21 | 0 | -1.63 | 0 | 0.08 | -50.0 | 0.39 | -87.96 | 1.38 | -61.45 | -0.23 | 0 | 3.58 | -58.96 | 2.58 | -49.61 | 2.33 | -6.05 | 2.83 | 47.4 | 0.21 | -12.5 | 67.04 | -56.68 |
| 2020 (7) | 7.18 | 42.74 | -3.94 | 0 | 3.21 | 0 | 0.16 | 0 | 3.24 | -17.56 | 3.58 | 244.23 | 0.12 | 300.0 | 8.73 | 162.35 | 5.12 | 255.56 | 2.48 | 27.18 | 1.92 | 9.09 | 0.24 | -7.69 | 154.74 | 22.13 |
| 2019 (6) | 5.03 | 1379.41 | -1.1 | 0 | -0.42 | 0 | -0.28 | 0 | 3.93 | 0 | 1.04 | 1.96 | 0.03 | 0 | 3.33 | -0.23 | 1.44 | 118.18 | 1.95 | 33.56 | 1.76 | 57.14 | 0.26 | 0.0 | 126.70 | 958.32 |
| 2018 (5) | 0.34 | -46.03 | -2.39 | 0 | 3.84 | 195.38 | 0.26 | 0 | -2.05 | 0 | 1.02 | -42.7 | -0.4 | 0 | 3.34 | -50.94 | 0.66 | -62.29 | 1.46 | 17.74 | 1.12 | 25.84 | 0.26 | 18.18 | 11.97 | -55.34 |
| 2017 (4) | 0.63 | -62.5 | -2.23 | 0 | 1.3 | -24.42 | -0.36 | 0 | -1.6 | 0 | 1.78 | 28.99 | -0.01 | 0 | 6.80 | 14.84 | 1.75 | 9.38 | 1.24 | 0.81 | 0.89 | 11.25 | 0.22 | 10.0 | 26.81 | -64.41 |
| 2016 (3) | 1.68 | -0.59 | -5.5 | 0 | 1.72 | 0 | 0.03 | 0 | -3.82 | 0 | 1.38 | 39.39 | -0.71 | 0 | 5.92 | 27.73 | 1.6 | 15.94 | 1.23 | -43.32 | 0.8 | 5.26 | 0.2 | 0.0 | 75.34 | 39.53 |
| 2015 (2) | 1.69 | 53.64 | 1.45 | 0 | -2.33 | 0 | -0.3 | 0 | 3.14 | 0 | 0.99 | -14.66 | -0.06 | 0 | 4.64 | -21.29 | 1.38 | 4.55 | 2.17 | 104.72 | 0.76 | 20.63 | 0.2 | 11.11 | 53.99 | -8.21 |
| 2014 (1) | 1.1 | -5.98 | -3.89 | 0 | 2.0 | -44.9 | -0.95 | 0 | -2.79 | 0 | 1.16 | 132.0 | -0.73 | 0 | 5.89 | 119.75 | 1.32 | 28.16 | 1.06 | 19.1 | 0.63 | -4.55 | 0.18 | 20.0 | 58.82 | -14.53 |
| 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) | 0.66 | -36.54 | -44.54 | 0.09 | -87.5 | 113.24 | -0.43 | 6.52 | 30.65 | 0.05 | 200.0 | 183.33 | 0.75 | -57.39 | 47.06 | 0.17 | 240.0 | -39.29 | -0.09 | -400.0 | -228.57 | 1.48 | 222.85 | -48.84 | 0.2 | -44.44 | 53.85 | 0.17 | -76.06 | 70.0 | 0.69 | -4.17 | -6.76 | 0.06 | 0.0 | -25.0 | 71.74 | 2.78 | -44.54 |
| 24Q2 (19) | 1.04 | 188.89 | -2.8 | 0.72 | 183.72 | 754.55 | -0.46 | 33.33 | 85.16 | -0.05 | -162.5 | -155.56 | 1.76 | 452.0 | 83.33 | 0.05 | -80.0 | -88.89 | 0.03 | 0.0 | -50.0 | 0.46 | -82.18 | -90.43 | 0.36 | 56.52 | 16.13 | 0.71 | 184.0 | 115.15 | 0.72 | -1.37 | -4.0 | 0.06 | 0.0 | -25.0 | 69.80 | 101.64 | -24.33 |
| 24Q1 (18) | 0.36 | -65.38 | 149.32 | -0.86 | -21.13 | -10.26 | -0.69 | -225.45 | -150.74 | 0.08 | -63.64 | 233.33 | -0.5 | -251.52 | 66.89 | 0.25 | -67.53 | -75.25 | 0.03 | 250.0 | 250.0 | 2.57 | -64.4 | -77.21 | 0.23 | -57.41 | 9.52 | 0.25 | -44.44 | -32.43 | 0.73 | 1.39 | 5.8 | 0.06 | -14.29 | -25.0 | 34.62 | -58.73 | 154.06 |
| 23Q4 (17) | 1.04 | -12.61 | -28.28 | -0.71 | -4.41 | -12.7 | 0.55 | 188.71 | 129.26 | 0.22 | 466.67 | 0 | 0.33 | -35.29 | -59.76 | 0.77 | 175.0 | 26.23 | -0.02 | -128.57 | -118.18 | 7.22 | 149.74 | 9.55 | 0.54 | 315.38 | 0 | 0.45 | 350.0 | 215.38 | 0.72 | -2.7 | 0.0 | 0.07 | -12.5 | 16.67 | 83.87 | -35.16 | -77.44 |
| 23Q3 (16) | 1.19 | 11.21 | -57.65 | -0.68 | -518.18 | -41.67 | -0.62 | 80.0 | 81.92 | -0.06 | -166.67 | -400.0 | 0.51 | -46.88 | -78.11 | 0.28 | -37.78 | 7.69 | 0.07 | 16.67 | 800.0 | 2.89 | -39.58 | 17.25 | 0.13 | -58.06 | -86.6 | 0.1 | -69.7 | -91.23 | 0.74 | -1.33 | 2.78 | 0.08 | 0.0 | 33.33 | 129.35 | 40.23 | -11.62 |
| 23Q2 (15) | 1.07 | 246.58 | -61.09 | -0.11 | 85.9 | 99.06 | -3.1 | -327.94 | -125.6 | 0.09 | 250.0 | 200.0 | 0.96 | 163.58 | 110.69 | 0.45 | -55.45 | -96.16 | 0.06 | 400.0 | -94.29 | 4.78 | -57.58 | -95.45 | 0.31 | 47.62 | -73.73 | 0.33 | -10.81 | -67.96 | 0.75 | 8.7 | 7.14 | 0.08 | 0.0 | 33.33 | 92.24 | 244.05 | -39.96 |
| 23Q1 (14) | -0.73 | -150.34 | -25.86 | -0.78 | -23.81 | 13.33 | 1.36 | 172.34 | 423.08 | -0.06 | 0 | 25.0 | -1.51 | -284.15 | -2.03 | 1.01 | 65.57 | 1920.0 | -0.02 | -118.18 | 98.4 | 11.27 | 71.12 | 2244.64 | 0.21 | 0 | -83.06 | 0.37 | 194.87 | -68.38 | 0.69 | -4.17 | 0.0 | 0.08 | 33.33 | 33.33 | -64.04 | -117.22 | -111.98 |
| 22Q4 (13) | 1.45 | -48.4 | -50.34 | -0.63 | -31.25 | 65.0 | -1.88 | 45.19 | -883.33 | 0 | -100.0 | -100.0 | 0.82 | -64.81 | -26.79 | 0.61 | 134.62 | 369.23 | 0.11 | 1200.0 | 1200.0 | 6.59 | 167.3 | 440.17 | 0 | -100.0 | -100.0 | -0.39 | -134.21 | -139.39 | 0.72 | 0.0 | -2.7 | 0.06 | 0.0 | 20.0 | 371.79 | 154.04 | 126.64 |
| 22Q3 (12) | 2.81 | 2.18 | 14150.0 | -0.48 | 95.91 | -29.73 | -3.43 | -128.32 | -629.79 | 0.02 | -33.33 | 150.0 | 2.33 | 125.95 | 697.44 | 0.26 | -97.78 | 62.5 | -0.01 | -100.95 | 90.0 | 2.46 | -97.66 | 44.79 | 0.97 | -17.8 | 177.14 | 1.14 | 10.68 | 178.05 | 0.72 | 2.86 | -4.0 | 0.06 | 0.0 | 20.0 | 146.35 | -4.74 | 8954.43 |
| 22Q2 (11) | 2.75 | 574.14 | 3337.5 | -11.73 | -1203.33 | -647.13 | 12.11 | 4557.69 | 2085.25 | 0.03 | 137.5 | 0 | -8.98 | -506.76 | -502.68 | 11.73 | 23360.0 | 2832.5 | 1.05 | 184.0 | 850.0 | 105.11 | 21762.37 | 2375.28 | 1.18 | -4.84 | 136.0 | 1.03 | -11.97 | 164.1 | 0.7 | 1.45 | -1.41 | 0.06 | 0.0 | 20.0 | 153.63 | 608.57 | 2108.45 |
| 22Q1 (10) | -0.58 | -119.86 | -195.08 | -0.9 | 50.0 | -266.67 | 0.26 | 8.33 | 132.91 | -0.08 | -144.44 | -33.33 | -1.48 | -232.14 | -228.7 | 0.05 | -61.54 | -92.75 | -1.25 | -12400.0 | -4266.67 | 0.48 | -60.58 | -93.72 | 1.24 | -9.49 | 244.44 | 1.17 | 18.18 | 120.75 | 0.69 | -6.76 | 7.81 | 0.06 | 20.0 | 20.0 | -30.21 | -118.41 | -160.42 |
| 21Q4 (9) | 2.92 | 14700.0 | 5.8 | -1.8 | -386.49 | -5.26 | 0.24 | 151.06 | 26.32 | 0.18 | 550.0 | 80.0 | 1.12 | 387.18 | 6.67 | 0.13 | -18.75 | -91.56 | -0.01 | 90.0 | -104.55 | 1.22 | -28.35 | -91.11 | 1.37 | 291.43 | 44.21 | 0.99 | 141.46 | 30.26 | 0.74 | -1.33 | 37.04 | 0.05 | 0.0 | 0.0 | 164.04 | 10024.72 | -19.76 |
| 21Q3 (8) | -0.02 | -125.0 | -100.78 | -0.37 | 76.43 | 66.67 | -0.47 | 22.95 | -147.47 | -0.04 | 0 | 42.86 | -0.39 | 73.83 | -126.9 | 0.16 | -60.0 | -85.19 | -0.1 | 28.57 | -66.67 | 1.70 | -59.91 | -81.42 | 0.35 | -30.0 | -86.06 | 0.41 | 5.13 | -69.63 | 0.75 | 5.63 | 56.25 | 0.05 | 0.0 | -28.57 | -1.65 | -123.76 | -101.23 |
| 21Q2 (7) | 0.08 | -86.89 | -94.74 | -1.57 | -390.74 | -78.41 | -0.61 | 22.78 | -127.48 | 0 | 100.0 | 0 | -1.49 | -229.57 | -332.81 | 0.4 | -42.03 | -46.67 | -0.14 | -566.67 | -600.0 | 4.25 | -44.49 | -45.87 | 0.5 | 38.89 | -64.54 | 0.39 | -26.42 | -48.68 | 0.71 | 10.94 | 54.35 | 0.05 | 0.0 | -16.67 | 6.96 | -86.09 | -94.14 |
| 21Q1 (6) | 0.61 | -77.9 | 79.41 | 0.54 | 131.58 | 325.0 | -0.79 | -515.79 | -338.89 | -0.06 | -160.0 | -150.0 | 1.15 | 9.52 | 1050.0 | 0.69 | -55.19 | 228.57 | 0.03 | -86.36 | 200.0 | 7.65 | -44.27 | 206.72 | 0.36 | -62.11 | 38.46 | 0.53 | -30.26 | 235.9 | 0.64 | 18.52 | 42.22 | 0.05 | 0.0 | -16.67 | 50.00 | -75.54 | -82.35 |
| 20Q4 (5) | 2.76 | 7.81 | 52.49 | -1.71 | -54.05 | -434.38 | 0.19 | -80.81 | 128.79 | 0.1 | 242.86 | 152.63 | 1.05 | -27.59 | -29.53 | 1.54 | 42.59 | 450.0 | 0.22 | 466.67 | 833.33 | 13.73 | 49.84 | 295.1 | 0.95 | -62.15 | 41.79 | 0.76 | -43.7 | 153.33 | 0.54 | 12.5 | 17.39 | 0.05 | -28.57 | -28.57 | 204.44 | 51.74 | -6.25 |
| 20Q3 (4) | 2.56 | 68.42 | 0.0 | -1.11 | -26.14 | 0.0 | 0.99 | -55.41 | 0.0 | -0.07 | 0 | 0.0 | 1.45 | 126.56 | 0.0 | 1.08 | 44.0 | 0.0 | -0.06 | -200.0 | 0.0 | 9.16 | 16.76 | 0.0 | 2.51 | 78.01 | 0.0 | 1.35 | 77.63 | 0.0 | 0.48 | 4.35 | 0.0 | 0.07 | 16.67 | 0.0 | 134.74 | 13.46 | 0.0 |
| 20Q2 (3) | 1.52 | 347.06 | 0.0 | -0.88 | -266.67 | 0.0 | 2.22 | 1333.33 | 0.0 | 0 | -100.0 | 0.0 | 0.64 | 540.0 | 0.0 | 0.75 | 257.14 | 0.0 | -0.02 | 33.33 | 0.0 | 7.85 | 214.55 | 0.0 | 1.41 | 442.31 | 0.0 | 0.76 | 294.87 | 0.0 | 0.46 | 2.22 | 0.0 | 0.06 | 0.0 | 0.0 | 118.75 | -58.09 | 0.0 |
| 20Q1 (2) | 0.34 | -81.22 | 0.0 | -0.24 | 25.0 | 0.0 | -0.18 | 72.73 | 0.0 | 0.12 | 163.16 | 0.0 | 0.1 | -93.29 | 0.0 | 0.21 | -25.0 | 0.0 | -0.03 | 0.0 | 0.0 | 2.49 | -28.21 | 0.0 | 0.26 | -61.19 | 0.0 | -0.39 | -230.0 | 0.0 | 0.45 | -2.17 | 0.0 | 0.06 | -14.29 | 0.0 | 283.33 | 29.93 | 0.0 |
| 19Q4 (1) | 1.81 | 0.0 | 0.0 | -0.32 | 0.0 | 0.0 | -0.66 | 0.0 | 0.0 | -0.19 | 0.0 | 0.0 | 1.49 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 3.47 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0.46 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 218.07 | 0.0 | 0.0 |
