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) | 4.59 | 170.0 | 1.17 | 0 | -1.3 | 0 | 0.04 | 0 | 5.76 | 317.39 | 0.71 | -47.41 | -0.19 | 0 | 3.57 | -48.25 | 4.13 | 5.09 | 3.87 | -4.91 | 1.18 | 1.72 | 0.04 | -33.33 | 90.18 | 180.61 |
| 2022 (9) | 1.7 | 400.0 | -0.32 | 0 | -0.46 | 0 | -0.01 | 0 | 1.38 | 0 | 1.35 | -0.74 | 1.06 | 0 | 6.90 | -28.39 | 3.93 | 191.11 | 4.07 | 315.31 | 1.16 | 4.5 | 0.06 | -14.29 | 32.14 | 104.16 |
| 2021 (8) | 0.34 | -83.96 | -2.88 | 0 | 2.08 | 1123.53 | -0.02 | 0 | -2.54 | 0 | 1.36 | 1.49 | -1.37 | 0 | 9.64 | -25.48 | 1.35 | 400.0 | 0.98 | 308.33 | 1.11 | 4.72 | 0.07 | 16.67 | 15.74 | -89.9 |
| 2020 (7) | 2.12 | 259.32 | -0.09 | 0 | 0.17 | -94.77 | 0.04 | 0 | 2.03 | 0 | 1.34 | 8.94 | -0.88 | 0 | 12.93 | 51.22 | 0.27 | -67.86 | 0.24 | -81.82 | 1.06 | -0.93 | 0.06 | 0.0 | 155.88 | 547.31 |
| 2019 (6) | 0.59 | -55.97 | -3.5 | 0 | 3.25 | 0 | -0.1 | 0 | -2.91 | 0 | 1.23 | 38.2 | -0.09 | 0 | 8.55 | 42.82 | 0.84 | 31.25 | 1.32 | 2.33 | 1.07 | 10.31 | 0.06 | 20.0 | 24.08 | -58.49 |
| 2018 (5) | 1.34 | -72.31 | -0.74 | 0 | -1.18 | 0 | 0.06 | 50.0 | 0.6 | -82.25 | 0.89 | -25.21 | 0.05 | -83.33 | 5.99 | -21.23 | 0.64 | -27.27 | 1.29 | 163.27 | 0.97 | 8.99 | 0.05 | 66.67 | 58.01 | -83.1 |
| 2017 (4) | 4.84 | 490.24 | -1.46 | 0 | -2.65 | 0 | 0.04 | 0 | 3.38 | 0 | 1.19 | -29.17 | 0.3 | 87.5 | 7.60 | -31.52 | 0.88 | 137.84 | 0.49 | -47.31 | 0.89 | 8.54 | 0.03 | 0.0 | 343.26 | 645.13 |
| 2016 (3) | 0.82 | -78.07 | -1.95 | 0 | -1.12 | 0 | 0 | 0 | -1.13 | 0 | 1.68 | -7.18 | 0.16 | 0 | 11.10 | 21.16 | 0.37 | -79.78 | 0.93 | -50.79 | 0.82 | 10.81 | 0.03 | 0.0 | 46.07 | -67.24 |
| 2015 (2) | 3.74 | 910.81 | -2.51 | 0 | 1.87 | 74.77 | -0.1 | 0 | 1.23 | -34.92 | 1.81 | 22.3 | -0.46 | 0 | 9.16 | 43.23 | 1.83 | -49.31 | 1.89 | -32.74 | 0.74 | 15.62 | 0.03 | 0.0 | 140.60 | 1222.41 |
| 2014 (1) | 0.37 | -81.31 | 1.52 | 0 | 1.07 | 114.0 | -1.06 | 0 | 1.89 | 1011.76 | 1.48 | -9.76 | -0.22 | 0 | 6.40 | -24.19 | 3.61 | 55.6 | 2.81 | 66.27 | 0.64 | 16.36 | 0.03 | 50.0 | 10.63 | -87.86 |
| 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) | 2.34 | 485.0 | -33.33 | -2.31 | -221.58 | -198.72 | 1.17 | 550.0 | 132.77 | -0.71 | -646.15 | -257.78 | 0.03 | -98.7 | -99.49 | 0.53 | 103.85 | 194.44 | 0.15 | 87.5 | 475.0 | 8.52 | 120.56 | 188.29 | 1.41 | -21.23 | -13.5 | 1.44 | -19.1 | 9.92 | 0.3 | 3.45 | 3.45 | 0.01 | 0.0 | 0.0 | 133.71 | 595.31 | -38.67 |
| 24Q2 (19) | 0.4 | -68.5 | -51.22 | 1.9 | 300.0 | 1050.0 | 0.18 | 110.65 | -93.45 | 0.13 | -75.47 | -38.1 | 2.3 | 618.75 | 270.97 | 0.26 | -33.33 | 116.67 | 0.08 | 120.51 | 500.0 | 3.86 | -48.59 | 50.99 | 1.79 | 64.22 | 90.43 | 1.78 | 102.27 | 40.16 | 0.29 | 3.57 | -3.33 | 0.01 | 0.0 | 0.0 | 19.23 | -82.28 | -62.95 |
| 24Q1 (18) | 1.27 | 126.79 | 523.33 | -0.95 | -4650.0 | 1.04 | -1.69 | -1400.0 | -177.05 | 0.53 | 188.33 | 2750.0 | 0.32 | -40.74 | 125.4 | 0.39 | 50.0 | 160.0 | -0.39 | -457.14 | -550.0 | 7.51 | 43.06 | 107.9 | 1.09 | -3.54 | 147.73 | 0.88 | -10.2 | 183.87 | 0.28 | -3.45 | -6.67 | 0.01 | 0.0 | 0.0 | 108.55 | 148.11 | 324.33 |
| 23Q4 (17) | 0.56 | -84.05 | -13.85 | -0.02 | -100.85 | 98.97 | 0.13 | 103.64 | -90.0 | -0.6 | -233.33 | -6100.0 | 0.54 | -90.77 | 141.54 | 0.26 | 44.44 | -16.13 | -0.07 | -75.0 | -250.0 | 5.25 | 77.71 | -33.75 | 1.13 | -30.67 | 253.12 | 0.98 | -25.19 | 3166.67 | 0.29 | 0.0 | -3.33 | 0.01 | 0.0 | -50.0 | 43.75 | -79.93 | -76.44 |
| 23Q3 (16) | 3.51 | 328.05 | 24.03 | 2.34 | 1270.0 | 788.24 | -3.57 | -229.82 | -168.42 | 0.45 | 114.29 | 4400.0 | 5.85 | 843.55 | 134.94 | 0.18 | 50.0 | -18.18 | -0.04 | -100.0 | -103.28 | 2.96 | 15.52 | -23.42 | 1.63 | 73.4 | 12.41 | 1.31 | 3.15 | -25.99 | 0.29 | -3.33 | 0.0 | 0.01 | 0.0 | -50.0 | 218.01 | 320.07 | 60.24 |
| 23Q2 (15) | 0.82 | 373.33 | 0.0 | -0.2 | 79.17 | 69.7 | 2.75 | 550.82 | 364.42 | 0.21 | 1150.0 | 2200.0 | 0.62 | 149.21 | 287.5 | 0.12 | -20.0 | -71.43 | -0.02 | 66.67 | -114.29 | 2.56 | -29.21 | -61.44 | 0.94 | 113.64 | -42.33 | 1.27 | 309.68 | -32.09 | 0.3 | 0.0 | 3.45 | 0.01 | 0.0 | -50.0 | 51.90 | 207.26 | 37.97 |
| 23Q1 (14) | -0.3 | -146.15 | -207.14 | -0.96 | 50.77 | -284.0 | -0.61 | -146.92 | -200.0 | -0.02 | -300.0 | 0.0 | -1.26 | 3.08 | -4300.0 | 0.15 | -51.61 | -61.54 | -0.06 | -200.0 | 78.57 | 3.61 | -54.41 | -66.54 | 0.44 | 37.5 | -15.38 | 0.31 | 933.33 | -22.5 | 0.3 | 0.0 | 7.14 | 0.01 | -50.0 | -50.0 | -48.39 | -126.05 | -220.97 |
| 22Q4 (13) | 0.65 | -77.03 | -43.48 | -1.95 | -473.53 | -153.25 | 1.3 | 197.74 | 600.0 | 0.01 | 0.0 | -87.5 | -1.3 | -152.21 | -442.11 | 0.31 | 40.91 | -18.42 | -0.02 | -101.64 | 91.3 | 7.93 | 105.42 | -30.31 | 0.32 | -77.93 | 77.78 | 0.03 | -98.31 | 137.5 | 0.3 | 3.45 | 7.14 | 0.02 | 0.0 | 0.0 | 185.71 | 36.5 | -64.47 |
| 22Q3 (12) | 2.83 | 245.12 | 2930.0 | -0.34 | 48.48 | 47.69 | -1.33 | -27.88 | -6550.0 | 0.01 | 200.0 | 120.0 | 2.49 | 1456.25 | 432.0 | 0.22 | -47.62 | -26.67 | 1.22 | 771.43 | 203.39 | 3.86 | -41.83 | -38.37 | 1.45 | -11.04 | 47.96 | 1.77 | -5.35 | 101.14 | 0.29 | 0.0 | 3.57 | 0.02 | 0.0 | 0.0 | 136.06 | 261.71 | 1705.48 |
| 22Q2 (11) | 0.82 | 192.86 | 720.0 | -0.66 | -164.0 | 41.59 | -1.04 | -270.49 | -179.39 | -0.01 | 50.0 | 0 | 0.16 | 433.33 | 115.53 | 0.42 | 7.69 | 61.54 | 0.14 | 150.0 | 380.0 | 6.64 | -38.58 | -26.76 | 1.63 | 213.46 | 918.75 | 1.87 | 367.5 | 9250.0 | 0.29 | 3.57 | 3.57 | 0.02 | 0.0 | 0.0 | 37.61 | -5.96 | 20.37 |
| 22Q1 (10) | 0.28 | -75.65 | 135.0 | -0.25 | 67.53 | 21.88 | 0.61 | 334.62 | -42.45 | -0.02 | -125.0 | 50.0 | 0.03 | -92.11 | 102.68 | 0.39 | 2.63 | -7.14 | -0.28 | -21.74 | -411.11 | 10.80 | -5.04 | -20.0 | 0.52 | 188.89 | 1200.0 | 0.4 | 600.0 | 166.67 | 0.28 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 40.00 | -92.35 | 122.5 |
| 21Q4 (9) | 1.15 | 1250.0 | 296.55 | -0.77 | -18.46 | -45.28 | -0.26 | -1200.0 | -155.32 | 0.08 | 260.0 | 100.0 | 0.38 | 150.67 | 258.33 | 0.38 | 26.67 | -29.63 | -0.23 | 80.51 | -309.09 | 11.38 | 81.66 | -61.23 | 0.18 | -81.63 | 190.0 | -0.08 | -109.09 | 76.47 | 0.28 | 0.0 | 12.0 | 0.02 | 0.0 | 0.0 | 522.73 | 6268.18 | 0 |
| 21Q3 (8) | -0.1 | -200.0 | -104.95 | -0.65 | 42.48 | -6.56 | -0.02 | -101.53 | 99.07 | -0.05 | 0 | -600.0 | -0.75 | 27.18 | -153.19 | 0.3 | 15.38 | -33.33 | -1.18 | -2260.0 | -594.12 | 6.26 | -30.87 | -59.64 | 0.98 | 512.5 | 262.96 | 0.88 | 4300.0 | 1366.67 | 0.28 | 0.0 | 3.7 | 0.02 | 0.0 | 0.0 | -8.47 | -127.12 | -101.47 |
| 21Q2 (7) | 0.1 | 112.5 | 110.75 | -1.13 | -253.12 | -145.65 | 1.31 | 23.58 | 6450.0 | 0 | 100.0 | 100.0 | -1.03 | 8.04 | 25.9 | 0.26 | -38.1 | -3.7 | -0.05 | -155.56 | 76.19 | 9.06 | -32.92 | 13.41 | 0.16 | 300.0 | -54.29 | 0.02 | -86.67 | -94.29 | 0.28 | 0.0 | 3.7 | 0.02 | 0.0 | 0.0 | 31.25 | 117.58 | 121.51 |
| 21Q1 (6) | -0.8 | -375.86 | -209.59 | -0.32 | 39.62 | -121.19 | 1.06 | 125.53 | -42.08 | -0.04 | -200.0 | -300.0 | -1.12 | -366.67 | -150.0 | 0.42 | -22.22 | 425.0 | 0.09 | -18.18 | 114.75 | 13.50 | -53.98 | 278.14 | 0.04 | 120.0 | 125.0 | 0.15 | 144.12 | -11.76 | 0.28 | 12.0 | 3.7 | 0.02 | 0.0 | 0.0 | -177.78 | 0 | -212.02 |
| 20Q4 (5) | 0.29 | -85.64 | 81.25 | -0.53 | 13.11 | 82.39 | 0.47 | 121.86 | -50.0 | 0.04 | 300.0 | 180.0 | -0.24 | -117.02 | 91.58 | 0.54 | 20.0 | 35.0 | 0.11 | 164.71 | 173.33 | 29.35 | 89.13 | 111.3 | -0.2 | -174.07 | -2100.0 | -0.34 | -666.67 | -383.33 | 0.25 | -7.41 | -7.41 | 0.02 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 20Q3 (4) | 2.02 | 317.2 | 0.0 | -0.61 | -32.61 | 0.0 | -2.15 | -10850.0 | 0.0 | 0.01 | 133.33 | 0.0 | 1.41 | 201.44 | 0.0 | 0.45 | 66.67 | 0.0 | -0.17 | 19.05 | 0.0 | 15.52 | 94.25 | 0.0 | 0.27 | -22.86 | 0.0 | 0.06 | -82.86 | 0.0 | 0.27 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 577.14 | 497.17 | 0.0 |
| 20Q2 (3) | -0.93 | -227.4 | 0.0 | -0.46 | -130.46 | 0.0 | 0.02 | -98.91 | 0.0 | -0.03 | -250.0 | 0.0 | -1.39 | -162.05 | 0.0 | 0.27 | 237.5 | 0.0 | -0.21 | 65.57 | 0.0 | 7.99 | 123.67 | 0.0 | 0.35 | 318.75 | 0.0 | 0.35 | 105.88 | 0.0 | 0.27 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -145.31 | -191.57 | 0.0 |
| 20Q1 (2) | 0.73 | 356.25 | 0.0 | 1.51 | 150.17 | 0.0 | 1.83 | 94.68 | 0.0 | 0.02 | 140.0 | 0.0 | 2.24 | 178.6 | 0.0 | 0.08 | -80.0 | 0.0 | -0.61 | -306.67 | 0.0 | 3.57 | -74.29 | 0.0 | -0.16 | -1700.0 | 0.0 | 0.17 | 41.67 | 0.0 | 0.27 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 158.70 | 306.66 | 0.0 |
| 19Q4 (1) | 0.16 | 0.0 | 0.0 | -3.01 | 0.0 | 0.0 | 0.94 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -2.85 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | 13.89 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 39.02 | 0.0 | 0.0 |
