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) | -0.67 | 0 | -1.78 | 0 | 2.02 | -66.56 | -0.2 | 0 | -2.45 | 0 | 1.67 | -34.25 | 0 | 0 | 3.59 | -46.53 | -1.97 | 0 | -6.22 | 0 | 4.86 | 11.21 | 0.06 | 0.0 | 0.00 | 0 |
| 2022 (9) | -1.84 | 0 | -2.96 | 0 | 6.04 | 420.69 | 1.53 | 0 | -4.8 | 0 | 2.54 | -51.71 | 0 | 0 | 6.71 | -26.64 | -4.08 | 0 | -7.87 | 0 | 4.37 | 12.34 | 0.06 | 0.0 | 0.00 | 0 |
| 2021 (8) | 4.58 | 163.22 | -4.14 | 0 | 1.16 | -75.11 | -0.37 | 0 | 0.44 | 0 | 5.26 | -48.33 | 0 | 0 | 9.14 | -68.52 | 4.14 | 0 | 3.94 | 0 | 3.89 | 15.43 | 0.06 | 0.0 | 58.05 | 6.76 |
| 2020 (7) | 1.74 | 0 | -9.03 | 0 | 4.66 | 732.14 | -0.67 | 0 | -7.29 | 0 | 10.18 | -25.96 | 0 | 0 | 29.05 | -40.69 | -0.84 | 0 | -0.23 | 0 | 3.37 | 34.26 | 0.06 | -14.29 | 54.37 | 0 |
| 2019 (6) | -1.57 | 0 | -10.39 | 0 | 0.56 | 0 | -0.36 | 0 | -11.96 | 0 | 13.75 | 26.38 | -0.01 | 0 | 48.98 | 44.25 | -2.68 | 0 | -3.07 | 0 | 2.51 | 13.57 | 0.07 | 16.67 | 0.00 | 0 |
| 2018 (5) | 1.07 | -80.58 | -15.53 | 0 | -5.54 | 0 | 0.31 | 0 | -14.46 | 0 | 10.88 | 55.65 | 0 | 0 | 33.96 | 68.14 | -1.15 | 0 | -1.01 | 0 | 2.21 | 11.62 | 0.06 | 100.0 | 84.92 | 40.25 |
| 2017 (4) | 5.51 | -26.34 | -7.49 | 0 | 31.26 | 1503.08 | -0.81 | 0 | -1.98 | 0 | 6.99 | 8.71 | -0.02 | 0 | 20.20 | -11.08 | 5.92 | -6.62 | 7.09 | 34.28 | 1.98 | 23.75 | 0.03 | 50.0 | 60.55 | -44.15 |
| 2016 (3) | 7.48 | 101.08 | -6.5 | 0 | 1.95 | -77.43 | -0.02 | 0 | 0.98 | 0 | 6.43 | -55.32 | -0.01 | 0 | 22.71 | -69.25 | 6.34 | 114.19 | 5.28 | 84.62 | 1.6 | 64.95 | 0.02 | 0.0 | 108.41 | 12.19 |
| 2015 (2) | 3.72 | -20.34 | -14.45 | 0 | 8.64 | 67.44 | -0.07 | 0 | -10.73 | 0 | 14.39 | 176.2 | 0 | 0 | 73.87 | 231.5 | 2.96 | -3.58 | 2.86 | 9.16 | 0.97 | 2.11 | 0.02 | 100.0 | 96.62 | -25.93 |
| 2014 (1) | 4.67 | 122.38 | -5.36 | 0 | 5.16 | 0 | -0.1 | 0 | -0.69 | 0 | 5.21 | 689.39 | 0 | 0 | 22.28 | 685.0 | 3.07 | 68.68 | 2.62 | 66.88 | 0.95 | 3.26 | 0.01 | 0.0 | 130.45 | 55.29 |
| 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) | 0.72 | -21.74 | 413.04 | -0.52 | -135.14 | -6.12 | -0.62 | 76.78 | -132.98 | -0.57 | -179.17 | -131.15 | 0.2 | -91.67 | 127.78 | 0.53 | 1.92 | 29.27 | 0 | 0 | 0 | 4.15 | 8.54 | 5.7 | -0.98 | -194.23 | -46.27 | -1.18 | -96.67 | 66.48 | 1.29 | 8.4 | 4.03 | 0.02 | 0.0 | 0.0 | 553.85 | 267.22 | 0 |
| 24Q2 (19) | 0.92 | 73.58 | 229.58 | 1.48 | 161.41 | 364.29 | -2.67 | -117.07 | -13450.0 | 0.72 | -60.66 | -36.28 | 2.4 | 227.66 | 288.98 | 0.52 | 15.56 | -5.45 | 0 | 0 | 0 | 3.82 | 8.68 | -19.42 | 1.04 | 2500.0 | 246.67 | -0.6 | 79.73 | 65.91 | 1.19 | -1.65 | -0.83 | 0.02 | 0.0 | 0.0 | 150.82 | 0 | 0 |
| 24Q1 (18) | 0.53 | 29.27 | 453.33 | -2.41 | -588.57 | -551.35 | -1.23 | -312.07 | -167.39 | 1.83 | 168.28 | 481.25 | -1.88 | -3233.33 | -261.54 | 0.45 | 32.35 | 21.62 | 0 | 0 | 0 | 3.52 | 41.45 | 2.81 | 0.04 | 113.33 | 103.08 | -2.96 | -610.34 | -93.46 | 1.21 | -2.42 | 2.54 | 0.02 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 23Q4 (17) | 0.41 | 278.26 | 124.12 | -0.35 | 28.57 | 51.39 | 0.58 | -69.15 | -82.37 | -2.68 | -246.45 | 2.9 | 0.06 | 108.33 | 102.48 | 0.34 | -17.07 | -19.05 | 0 | 0 | 0 | 2.49 | -36.65 | -53.96 | -0.3 | 55.22 | 84.38 | 0.58 | 116.48 | 169.88 | 1.24 | 0.0 | 6.9 | 0.02 | 0.0 | 0.0 | 22.28 | 0 | 104.59 |
| 23Q3 (16) | -0.23 | 67.61 | -112.64 | -0.49 | 12.5 | 36.36 | 1.88 | 9300.0 | 413.33 | 1.83 | 61.95 | -59.87 | -0.72 | 43.31 | -168.57 | 0.41 | -25.45 | -33.87 | 0 | 0 | 0 | 3.92 | -17.25 | -59.44 | -0.67 | -323.33 | 59.15 | -3.52 | -100.0 | 32.31 | 1.24 | 3.33 | 12.73 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q2 (15) | -0.71 | -373.33 | -153.57 | -0.56 | -51.35 | 33.33 | 0.02 | 104.35 | -98.95 | 1.13 | 335.42 | 453.12 | -1.27 | -144.23 | -13.39 | 0.55 | 48.65 | -36.78 | 0 | 0 | 0 | 4.74 | 38.65 | -42.01 | 0.3 | 123.08 | 162.5 | -1.76 | -15.03 | -67.62 | 1.2 | 1.69 | 12.15 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 23Q1 (14) | -0.15 | 91.18 | 91.07 | -0.37 | 48.61 | 41.27 | -0.46 | -113.98 | -131.94 | -0.48 | 82.61 | -1060.0 | -0.52 | 78.51 | 77.49 | 0.37 | -11.9 | -42.19 | 0 | 0 | 0 | 3.42 | -36.66 | -30.38 | -1.3 | 32.29 | -3150.0 | -1.53 | -84.34 | -93.67 | 1.18 | 1.72 | 14.56 | 0.02 | 0.0 | 0.0 | 0.00 | 100.0 | 100.0 |
| 22Q4 (13) | -1.7 | -193.41 | -4150.0 | -0.72 | 6.49 | 34.55 | 3.29 | 648.33 | 477.19 | -2.76 | -160.53 | -2023.08 | -2.42 | -330.48 | -112.28 | 0.42 | -32.26 | -61.82 | 0 | 0 | 0 | 5.40 | -44.19 | -18.68 | -1.92 | -17.07 | -235.21 | -0.83 | 84.04 | -159.29 | 1.16 | 5.45 | 14.85 | 0.02 | 0.0 | 0.0 | -485.71 | 0 | -29407.14 |
| 22Q3 (12) | 1.82 | 750.0 | 32.85 | -0.77 | 8.33 | 33.62 | -0.6 | -131.41 | -162.5 | 4.56 | 1525.0 | 4460.0 | 1.05 | 193.75 | 400.0 | 0.62 | -28.74 | -47.46 | 0 | 0 | 0 | 9.67 | 18.29 | -1.8 | -1.64 | -241.67 | -207.19 | -5.2 | -395.24 | -476.81 | 1.1 | 2.8 | 17.02 | 0.02 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 22Q2 (11) | -0.28 | 83.33 | -113.21 | -0.84 | -33.33 | -127.03 | 1.91 | 32.64 | 244.7 | -0.32 | -740.0 | 33.33 | -1.12 | 51.52 | -164.0 | 0.87 | 35.94 | -34.59 | 0 | 0 | 0 | 8.18 | 66.47 | -1.57 | -0.48 | -1100.0 | -128.57 | -1.05 | -32.91 | -166.46 | 1.07 | 3.88 | 11.46 | 0.02 | 0.0 | 0.0 | -700.00 | -8.33 | -945.28 |
| 22Q1 (10) | -1.68 | -4100.0 | -248.67 | -0.63 | 42.73 | 58.0 | 1.44 | 152.63 | 51.58 | 0.05 | 138.46 | -66.67 | -2.31 | -102.63 | -524.32 | 0.64 | -41.82 | -61.21 | 0 | 0 | 0 | 4.91 | -26.01 | -61.39 | -0.04 | -102.82 | 91.84 | -0.79 | -156.43 | -92.68 | 1.03 | 1.98 | 5.1 | 0.02 | 0.0 | 0.0 | -646.15 | -39153.85 | -437.37 |
| 21Q4 (9) | -0.04 | -102.92 | 88.24 | -1.1 | 5.17 | 48.84 | 0.57 | -40.62 | -26.92 | -0.13 | -230.0 | 23.53 | -1.14 | -642.86 | 54.22 | 1.1 | -6.78 | -50.67 | 0 | 0 | 0 | 6.64 | -32.6 | -63.65 | 1.42 | -7.19 | 336.67 | 1.4 | 1.45 | 364.15 | 1.01 | 7.45 | 2.02 | 0.02 | 0.0 | 0.0 | -1.65 | -102.81 | 97.68 |
| 21Q3 (8) | 1.37 | -35.38 | -32.51 | -1.16 | -213.51 | 21.62 | 0.96 | 172.73 | 166.67 | 0.1 | 120.83 | 162.5 | 0.21 | -88.0 | -61.82 | 1.18 | -11.28 | -36.22 | 0 | 0 | 0 | 9.85 | 18.57 | -45.85 | 1.53 | -8.93 | 125.0 | 1.38 | -12.66 | 70.37 | 0.94 | -2.08 | -5.05 | 0.02 | 0.0 | 0.0 | 58.55 | -29.3 | -47.51 |
| 21Q2 (7) | 2.12 | 87.61 | 831.03 | -0.37 | 75.33 | 82.55 | -1.32 | -238.95 | -150.38 | -0.48 | -420.0 | 21.31 | 1.75 | 572.97 | 172.61 | 1.33 | -19.39 | -42.67 | 0 | 0 | 0 | 8.31 | -34.7 | -75.26 | 1.68 | 442.86 | 940.0 | 1.58 | 485.37 | 1536.36 | 0.96 | -2.04 | 24.68 | 0.02 | 0.0 | 100.0 | 82.81 | -56.76 | 291.33 |
| 21Q1 (6) | 1.13 | 432.35 | 232.35 | -1.5 | 30.23 | 54.27 | 0.95 | 21.79 | 5.56 | 0.15 | 188.24 | -44.44 | -0.37 | 85.14 | 87.41 | 1.65 | -26.01 | -56.35 | 0 | 0 | 0 | 12.72 | -30.34 | -80.65 | -0.49 | 18.33 | 31.94 | -0.41 | 22.64 | -5.13 | 0.98 | -1.01 | 55.56 | 0.02 | 0.0 | 100.0 | 191.53 | 370.39 | 40.83 |
| 20Q4 (5) | -0.34 | -116.75 | -217.24 | -2.15 | -45.27 | 20.37 | 0.78 | 116.67 | 3800.0 | -0.17 | -6.25 | 63.04 | -2.49 | -552.73 | -3.32 | 2.23 | 20.54 | -13.9 | 0 | 0 | 100.0 | 18.26 | 0.4 | -54.02 | -0.6 | -188.24 | 55.88 | -0.53 | -165.43 | 51.38 | 0.99 | 0.0 | 54.69 | 0.02 | 0.0 | 0.0 | -70.83 | -163.51 | 0 |
| 20Q3 (4) | 2.03 | 800.0 | 0.0 | -1.48 | 30.19 | 0.0 | 0.36 | -86.26 | 0.0 | -0.16 | 73.77 | 0.0 | 0.55 | 122.82 | 0.0 | 1.85 | -20.26 | 0.0 | 0 | 0 | 0.0 | 18.19 | -45.82 | 0.0 | 0.68 | 440.0 | 0.0 | 0.81 | 836.36 | 0.0 | 0.99 | 28.57 | 0.0 | 0.02 | 100.0 | 0.0 | 111.54 | 357.69 | 0.0 |
| 20Q2 (3) | -0.29 | -185.29 | 0.0 | -2.12 | 35.37 | 0.0 | 2.62 | 191.11 | 0.0 | -0.61 | -325.93 | 0.0 | -2.41 | 18.03 | 0.0 | 2.32 | -38.62 | 0.0 | 0 | 0 | 0.0 | 33.57 | -48.93 | 0.0 | -0.2 | 72.22 | 0.0 | -0.11 | 71.79 | 0.0 | 0.77 | 22.22 | 0.0 | 0.01 | 0.0 | 0.0 | -43.28 | -131.83 | 0.0 |
| 20Q1 (2) | 0.34 | 17.24 | 0.0 | -3.28 | -21.48 | 0.0 | 0.9 | 4400.0 | 0.0 | 0.27 | 158.7 | 0.0 | -2.94 | -21.99 | 0.0 | 3.78 | 45.95 | 0.0 | 0 | 100.0 | 0.0 | 65.74 | 65.49 | 0.0 | -0.72 | 47.06 | 0.0 | -0.39 | 64.22 | 0.0 | 0.63 | -1.56 | 0.0 | 0.01 | -50.0 | 0.0 | 136.00 | 0 | 0.0 |
| 19Q4 (1) | 0.29 | 0.0 | 0.0 | -2.7 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -0.46 | 0.0 | 0.0 | -2.41 | 0.0 | 0.0 | 2.59 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 39.72 | 0.0 | 0.0 | -1.36 | 0.0 | 0.0 | -1.09 | 0.0 | 0.0 | 0.64 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
