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) | 0.07 | -98.28 | -74.59 | 0 | 73.6 | 68.96 | -2.06 | 0 | -74.52 | 0 | 73.16 | 88.95 | -0.59 | 0 | 95.04 | 65.78 | 2.58 | 0 | 1.13 | -13.74 | 4.4 | 90.48 | 0.1 | 400.0 | 1.24 | -98.89 |
| 2022 (9) | 4.08 | 110.31 | -43.74 | 0 | 43.56 | 258.22 | -1.9 | 0 | -39.66 | 0 | 38.72 | 389.51 | -0.06 | 0 | 57.33 | 300.87 | -0.4 | 0 | 1.31 | -15.48 | 2.31 | -2.12 | 0.02 | -33.33 | 112.09 | 127.64 |
| 2021 (8) | 1.94 | -46.99 | -8.73 | 0 | 12.16 | 45.45 | -0.34 | 0 | -6.79 | 0 | 7.91 | 34.52 | -0.37 | 0 | 14.30 | 7.31 | 0.83 | -24.55 | 1.55 | 29.17 | 2.36 | 32.58 | 0.03 | 50.0 | 49.24 | -59.64 |
| 2020 (7) | 3.66 | 177.27 | -10.08 | 0 | 8.36 | 1111.59 | -0.37 | 0 | -6.42 | 0 | 5.88 | 305.52 | -2.47 | 0 | 13.33 | 373.35 | 1.1 | 13.4 | 1.2 | 126.42 | 1.78 | 17.88 | 0.02 | -33.33 | 122.00 | 91.32 |
| 2019 (6) | 1.32 | 0 | -1.64 | 0 | 0.69 | -78.37 | -0.21 | 0 | -0.32 | 0 | 1.45 | 16.0 | -0.14 | 0 | 2.82 | 18.3 | 0.97 | -5.83 | 0.53 | -30.26 | 1.51 | 196.08 | 0.03 | -78.57 | 63.77 | 0 |
| 2018 (5) | -0.92 | 0 | -1.93 | 0 | 3.19 | 54.85 | 0.3 | 0 | -2.85 | 0 | 1.25 | 35.87 | 0 | 0 | 2.38 | 10.39 | 1.03 | 9.57 | 0.76 | -6.17 | 0.51 | 8.51 | 0.14 | 0.0 | -65.25 | 0 |
| 2017 (4) | -0.56 | 0 | -1.63 | 0 | 2.06 | 28.75 | -0.08 | 0 | -2.19 | 0 | 0.92 | -61.18 | 0.04 | 0 | 2.16 | -67.1 | 0.94 | 67.86 | 0.81 | 42.11 | 0.47 | 23.68 | 0.14 | -41.67 | -39.44 | 0 |
| 2016 (3) | 1.61 | 62.63 | -3.3 | 0 | 1.6 | -80.63 | 0.4 | 0 | -1.69 | 0 | 2.37 | -76.58 | -0.13 | 0 | 6.55 | -78.1 | 0.56 | 0 | 0.57 | 0 | 0.38 | 5.56 | 0.24 | 20.0 | 135.29 | -45.34 |
| 2015 (2) | 0.99 | 0 | -11.55 | 0 | 8.26 | 104.46 | -0.14 | 0 | -10.56 | 0 | 10.12 | 229.64 | 0 | 0 | 29.93 | 279.56 | -0.45 | 0 | -0.16 | 0 | 0.36 | 16.13 | 0.2 | 150.0 | 247.50 | 0 |
| 2014 (1) | -0.73 | 0 | -1.94 | 0 | 4.04 | 0 | 0.23 | 130.0 | -2.67 | 0 | 3.07 | 923.33 | 1.09 | 0 | 7.89 | 1016.65 | -0.64 | 0 | -0.65 | 0 | 0.31 | 10.71 | 0.08 | 60.0 | 0.00 | 0 |
| 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q1 (20) | 6.6 | 219.13 | 412.8 | -13.33 | 37.59 | -20.63 | 8.75 | -62.22 | -53.95 | 2.77 | 4516.67 | 207.78 | -6.73 | 74.98 | 48.86 | 12.42 | -59.69 | 31.71 | 0.06 | 102.06 | 128.57 | 61.15 | -59.65 | 12.9 | 1.01 | 26.25 | 741.67 | 0.18 | 800.0 | 0.0 | 1.55 | 4.73 | 86.75 | 0.05 | -16.67 | 400.0 | 370.79 | 204.41 | 279.24 |
| 23Q4 (19) | -5.54 | -314.73 | -601.27 | -21.36 | 2.91 | 8.37 | 23.16 | 27.32 | 123.77 | 0.06 | 104.26 | 105.83 | -26.9 | -38.52 | -11.62 | 30.81 | 113.96 | 31.72 | -2.91 | -169.29 | -162.18 | 151.55 | 121.43 | 14.03 | 0.8 | -33.33 | 715.38 | 0.02 | -96.67 | 113.33 | 1.48 | -5.13 | 252.38 | 0.06 | 100.0 | 0 | -355.13 | -401.45 | -21.37 |
| 23Q3 (18) | 2.58 | -49.9 | 53.57 | -22.0 | -9.02 | -45.21 | 18.19 | 37.18 | -12.46 | -1.41 | -175.4 | 14.02 | -19.42 | -29.21 | -44.17 | 14.4 | -22.25 | 10.18 | 4.2 | 351.5 | 297.18 | 68.44 | -32.74 | -6.84 | 1.2 | 160.87 | 700.0 | 0.6 | 87.5 | 122.22 | 1.56 | 194.34 | 81.4 | 0.03 | 200.0 | 0 | 117.81 | -80.33 | -20.76 |
| 23Q2 (17) | 5.15 | 344.08 | 835.71 | -20.18 | -82.62 | -120.79 | 13.26 | -30.21 | 6.85 | 1.87 | 172.76 | 1970.0 | -15.03 | -14.21 | -52.74 | 18.52 | 96.39 | 179.76 | -1.67 | -695.24 | 25.78 | 101.76 | 87.87 | 147.63 | 0.46 | 283.33 | 253.33 | 0.32 | 77.78 | -71.93 | 0.53 | -36.14 | -14.52 | 0.01 | 0.0 | 0 | 598.84 | 389.49 | 1605.65 |
| 23Q1 (16) | -2.11 | -167.09 | -168.51 | -11.05 | 52.6 | -56.07 | 19.0 | 83.57 | 151.32 | -2.57 | -149.51 | -8666.67 | -13.16 | 45.39 | -229.0 | 9.43 | -59.68 | 43.53 | -0.21 | -104.49 | 41.67 | 54.16 | -59.24 | 32.24 | 0.12 | 192.31 | -47.83 | 0.18 | 220.0 | 200.0 | 0.83 | 97.62 | 38.33 | 0.01 | 0 | 0 | -206.86 | 29.3 | -144.33 |
| 22Q4 (15) | -0.79 | -147.02 | -182.14 | -23.31 | -53.86 | -2254.55 | 10.35 | -50.19 | 270.97 | -1.03 | 37.2 | -443.33 | -24.1 | -78.92 | -1797.64 | 23.39 | 78.96 | 1817.21 | 4.68 | 319.72 | 598.51 | 132.90 | 80.89 | 1665.8 | -0.13 | 35.0 | -154.17 | -0.15 | -155.56 | -207.14 | 0.42 | -51.16 | -54.35 | 0 | 0 | -100.0 | -292.59 | -296.8 | -1018.12 |
| 22Q3 (14) | 1.68 | 340.0 | -17.65 | -15.15 | -65.75 | -484.94 | 20.78 | 67.45 | 636.88 | -1.64 | -1540.0 | -102.47 | -13.47 | -36.89 | -2349.09 | 13.07 | 97.43 | 537.56 | -2.13 | 5.33 | -446.15 | 73.47 | 78.79 | 408.19 | -0.2 | 33.33 | -190.91 | 0.27 | -76.32 | -60.87 | 0.86 | 38.71 | 72.0 | 0 | 0 | -100.0 | 148.67 | 473.81 | -12.55 |
| 22Q2 (13) | -0.7 | -122.73 | 0.0 | -9.14 | -29.1 | -872.34 | 12.41 | 64.15 | 5295.65 | -0.1 | -433.33 | -140.0 | -9.84 | -146.0 | -500.0 | 6.62 | 0.76 | 1061.4 | -2.25 | -525.0 | -350.0 | 41.09 | 0.32 | 772.31 | -0.3 | -230.43 | 0 | 1.14 | 1800.0 | 338.46 | 0.62 | 3.33 | 29.17 | 0 | 0 | -100.0 | -39.77 | -108.52 | 57.39 |
| 22Q1 (12) | 3.08 | 1200.0 | 250.0 | -7.08 | -615.15 | -68.17 | 7.56 | 170.97 | 19.62 | 0.03 | -90.0 | 133.33 | -4.0 | -214.96 | -20.12 | 6.57 | 438.52 | 61.03 | -0.36 | -153.73 | -125.0 | 40.96 | 444.23 | 28.6 | 0.23 | -4.17 | -37.84 | 0.06 | -57.14 | -86.96 | 0.6 | -34.78 | 30.43 | 0 | -100.0 | -100.0 | 466.67 | 1883.33 | 393.18 |
| 21Q4 (11) | -0.28 | -113.73 | -157.14 | -0.99 | 61.78 | 88.79 | 2.79 | -1.06 | -66.3 | 0.3 | 137.04 | 1100.0 | -1.27 | -130.91 | 84.77 | 1.22 | -40.49 | -75.89 | 0.67 | 271.79 | 129.39 | 7.53 | -47.94 | -82.78 | 0.24 | 9.09 | 4.35 | 0.14 | -79.71 | -73.08 | 0.92 | 84.0 | 100.0 | 0.01 | 0.0 | 0.0 | -26.17 | -115.39 | -152.87 |
| 21Q3 (10) | 2.04 | 391.43 | 131.82 | -2.59 | -175.53 | -161.62 | 2.82 | 1126.09 | 14.17 | -0.81 | -424.0 | -88.37 | -0.55 | 66.46 | -400.0 | 2.05 | 259.65 | 205.97 | -0.39 | 22.0 | -105.26 | 14.46 | 206.89 | 151.38 | 0.22 | 0 | -26.67 | 0.69 | 165.38 | 155.56 | 0.5 | 4.17 | 11.11 | 0.01 | 0.0 | 0 | 170.00 | 282.14 | 39.09 |
| 21Q2 (9) | -0.7 | -179.55 | -341.38 | -0.94 | 77.67 | -394.74 | 0.23 | -96.36 | 128.05 | 0.25 | 377.78 | 256.25 | -1.64 | 50.75 | -1740.0 | 0.57 | -86.03 | 612.5 | -0.5 | -212.5 | 0 | 4.71 | -85.21 | 443.5 | 0 | -100.0 | -100.0 | 0.26 | -43.48 | -40.91 | 0.48 | 4.35 | 11.63 | 0.01 | 0.0 | 0 | -93.33 | -198.64 | -380.0 |
| 21Q1 (8) | 0.88 | 79.59 | -56.22 | -4.21 | 52.32 | -5914.29 | 6.32 | -23.67 | 502.55 | -0.09 | -200.0 | -134.62 | -3.33 | 60.07 | -271.65 | 4.08 | -19.37 | 5728.57 | -0.16 | 92.98 | 0 | 31.85 | -27.11 | 5200.77 | 0.37 | 60.87 | 1133.33 | 0.46 | -11.54 | 2400.0 | 0.46 | 0.0 | 6.98 | 0.01 | 0.0 | 0 | 94.62 | 91.18 | -80.7 |
| 20Q4 (7) | 0.49 | -44.32 | 28.95 | -8.83 | -791.92 | -4547.37 | 8.28 | 235.22 | 1503.39 | -0.03 | 93.02 | 85.0 | -8.34 | -7481.82 | -4489.47 | 5.06 | 655.22 | 1924.0 | -2.28 | -1100.0 | -22900.0 | 43.70 | 659.79 | 2203.65 | 0.23 | -23.33 | 21.05 | 0.52 | 92.59 | 5100.0 | 0.46 | 2.22 | 4.55 | 0.01 | 0 | 0 | 49.49 | -59.5 | -41.39 |
| 20Q3 (6) | 0.88 | 203.45 | 137.84 | -0.99 | -421.05 | -147.5 | 2.47 | 401.22 | 165.59 | -0.43 | -168.75 | -326.32 | -0.11 | -210.0 | -266.67 | 0.67 | 737.5 | 123.33 | -0.19 | 0 | 0 | 5.75 | 563.53 | 154.2 | 0.3 | -45.45 | 66.67 | 0.27 | -38.64 | 440.0 | 0.45 | 4.65 | 12.5 | 0 | 0 | 0 | 122.22 | 266.67 | 48.65 |
| 20Q2 (5) | 0.29 | -85.57 | -23.68 | -0.19 | -171.43 | -26.67 | -0.82 | 47.77 | -5.13 | -0.16 | -161.54 | 44.83 | 0.1 | -94.85 | -56.52 | 0.08 | 14.29 | 700.0 | 0 | 0 | 100.0 | 0.87 | 44.25 | 1025.03 | 0.55 | 1733.33 | 161.9 | 0.44 | 2300.0 | 100.0 | 0.43 | 0.0 | 19.44 | 0 | 0 | -100.0 | 33.33 | -93.2 | -47.37 |
| 20Q1 (4) | 2.01 | 428.95 | 0.0 | -0.07 | 63.16 | 0.0 | -1.57 | -166.1 | 0.0 | 0.26 | 230.0 | 0.0 | 1.94 | 921.05 | 0.0 | 0.07 | -72.0 | 0.0 | 0 | -100.0 | 0.0 | 0.60 | -68.32 | 0.0 | 0.03 | -84.21 | 0.0 | -0.02 | -300.0 | 0.0 | 0.43 | -2.27 | 0.0 | 0 | 0 | 0.0 | 490.24 | 480.55 | 0.0 |
| 19Q4 (3) | 0.38 | 2.7 | 0.0 | -0.19 | 52.5 | 0.0 | -0.59 | -163.44 | 0.0 | -0.2 | -205.26 | 0.0 | 0.19 | 733.33 | 0.0 | 0.25 | -16.67 | 0.0 | 0.01 | 0 | 0.0 | 1.90 | -16.16 | 0.0 | 0.19 | 5.56 | 0.0 | 0.01 | -80.0 | 0.0 | 0.44 | 10.0 | 0.0 | 0 | 0 | 0.0 | 84.44 | 2.7 | 0.0 |
| 19Q3 (2) | 0.37 | -2.63 | 0.0 | -0.4 | -166.67 | 0.0 | 0.93 | 219.23 | 0.0 | 0.19 | 165.52 | 0.0 | -0.03 | -113.04 | 0.0 | 0.3 | 2900.0 | 0.0 | 0 | 100.0 | 0.0 | 2.26 | 2836.65 | 0.0 | 0.18 | -14.29 | 0.0 | 0.05 | -77.27 | 0.0 | 0.4 | 11.11 | 0.0 | 0 | -100.0 | 0.0 | 82.22 | 29.82 | 0.0 |
| 19Q2 (1) | 0.38 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | -0.78 | 0.0 | 0.0 | -0.29 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 63.33 | 0.0 | 0.0 |
