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) | 3.33 | 69.9 | -1.65 | 0 | -1.93 | 0 | -0.48 | 0 | 1.68 | 0 | 1.7 | -17.07 | 0 | 0 | 11.03 | -47.37 | 1.66 | 361.11 | 1.06 | 360.87 | 1.82 | 18.95 | 0.09 | 350.0 | 112.12 | 1.82 |
| 2022 (9) | 1.96 | 2350.0 | -1.96 | 0 | 0.37 | 54.17 | -0.12 | 0 | 0 | 0 | 2.05 | 173.33 | 0 | 0 | 20.96 | 86.97 | 0.36 | 0 | 0.23 | 0 | 1.53 | -3.77 | 0.02 | -60.0 | 110.11 | 546.91 |
| 2021 (8) | 0.08 | -95.6 | -0.93 | 0 | 0.24 | 0 | 0.08 | 0 | -0.85 | 0 | 0.75 | -22.68 | 0 | 0 | 11.21 | 17.54 | -1.42 | 0 | -1.17 | 0 | 1.59 | -41.11 | 0.05 | -58.33 | 17.02 | -79.05 |
| 2020 (7) | 1.82 | -53.81 | -1.05 | 0 | -1.98 | 0 | 0 | 0 | 0.77 | -81.36 | 0.97 | -25.95 | -0.01 | 0 | 9.54 | 11.69 | -0.94 | 0 | -0.58 | 0 | 2.7 | -16.15 | 0.12 | -42.86 | 81.25 | -32.98 |
| 2019 (6) | 3.94 | 96.02 | 0.19 | 0 | -3.6 | 0 | 0.11 | 0 | 4.13 | 0 | 1.31 | -63.81 | -0.11 | 0 | 8.54 | -65.18 | 0.02 | 0 | -0.18 | 0 | 3.22 | 70.37 | 0.21 | 31.25 | 121.23 | 2.53 |
| 2018 (5) | 2.01 | 36.73 | -3.25 | 0 | -0.87 | 0 | -0.07 | 0 | -1.24 | 0 | 3.62 | 32.6 | -0.13 | 0 | 24.53 | 29.28 | -0.21 | 0 | -0.35 | 0 | 1.89 | 14.55 | 0.16 | 14.29 | 118.24 | 23.87 |
| 2017 (4) | 1.47 | -26.5 | -1.86 | 0 | 3.91 | 116.02 | 0.09 | 800.0 | -0.39 | 0 | 2.73 | -10.49 | -0.15 | 0 | 18.97 | -6.7 | -0.25 | 0 | -0.25 | 0 | 1.65 | -1.2 | 0.14 | -26.32 | 95.45 | 3.57 |
| 2016 (3) | 2.0 | -24.24 | -3.38 | 0 | 1.81 | 0 | 0.01 | -90.0 | -1.38 | 0 | 3.05 | 205.0 | -0.06 | 0 | 20.33 | 235.91 | 0.42 | 950.0 | 0.31 | 342.86 | 1.67 | -13.02 | 0.19 | -9.52 | 92.17 | -23.2 |
| 2015 (2) | 2.64 | 300.0 | -1.28 | 0 | -1.71 | 0 | 0.1 | 11.11 | 1.36 | 0 | 1.0 | -54.75 | -0.11 | 0 | 6.05 | -56.89 | 0.04 | 0 | 0.07 | 0 | 1.92 | 18.52 | 0.21 | 23.53 | 120.00 | 83.64 |
| 2014 (1) | 0.66 | -14.29 | -2.3 | 0 | 1.1 | -56.0 | 0.09 | 0 | -1.64 | 0 | 2.21 | -52.58 | -0.15 | 0 | 14.04 | -60.92 | -0.7 | 0 | -0.78 | 0 | 1.62 | 42.11 | 0.17 | 70.0 | 65.35 | -26.17 |
| 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) | 0.14 | -68.18 | -56.25 | -0.34 | 5.56 | 12.82 | 0.14 | 109.59 | 166.67 | -0.05 | -155.56 | 44.44 | -0.2 | -350.0 | -185.71 | 0.28 | -20.0 | -34.88 | 0 | 0 | 0 | 9.40 | -17.05 | -36.85 | -0.25 | -25.0 | -177.78 | -0.21 | 78.79 | -200.0 | 0.5 | 0.0 | 6.38 | 0.05 | 25.0 | 66.67 | 41.18 | 0 | -44.67 |
| 24Q2 (19) | 0.44 | -51.65 | -45.0 | -0.36 | -63.64 | -38.46 | -1.46 | -812.5 | -210.64 | 0.09 | 175.0 | 200.0 | 0.08 | -88.41 | -85.19 | 0.35 | 40.0 | 34.62 | 0 | 0 | 0 | 11.33 | 184.53 | 38.1 | -0.2 | -114.39 | -253.85 | -0.99 | -226.92 | -2080.0 | 0.5 | -3.85 | 6.38 | 0.04 | 0.0 | 100.0 | 0.00 | -100.0 | -100.0 |
| 24Q1 (18) | 0.91 | -49.72 | 127.5 | -0.22 | 53.19 | 58.49 | -0.16 | 86.09 | -77.78 | -0.12 | -50.0 | 47.83 | 0.69 | -48.51 | 630.77 | 0.25 | -47.92 | -52.83 | 0 | 0 | 0 | 3.98 | -56.87 | -68.75 | 1.39 | 51.09 | 98.57 | 0.78 | 32.2 | 56.0 | 0.52 | 8.33 | 26.83 | 0.04 | 33.33 | 300.0 | 67.91 | -58.73 | 56.19 |
| 23Q4 (17) | 1.81 | 465.62 | 11.04 | -0.47 | -20.51 | 42.68 | -1.15 | -447.62 | -475.0 | -0.08 | 11.11 | -900.0 | 1.34 | 2014.29 | 65.43 | 0.48 | 11.63 | -48.94 | 0 | 0 | 0 | 9.23 | -37.96 | -62.39 | 0.92 | 1122.22 | 29.58 | 0.59 | 942.86 | 15.69 | 0.48 | 2.13 | 26.32 | 0.03 | 0.0 | 200.0 | 164.55 | 121.11 | -9.15 |
| 23Q3 (16) | 0.32 | -60.0 | -21.95 | -0.39 | -50.0 | 51.25 | -0.21 | 55.32 | -136.84 | -0.09 | 0.0 | -50.0 | -0.07 | -112.96 | 82.05 | 0.43 | 65.38 | -46.25 | 0 | 0 | 0 | 14.88 | 81.41 | -67.45 | -0.09 | -169.23 | 73.53 | -0.07 | -240.0 | 72.0 | 0.47 | 0.0 | 20.51 | 0.03 | 50.0 | 0 | 74.42 | -49.77 | -74.59 |
| 23Q2 (15) | 0.8 | 100.0 | 273.91 | -0.26 | 50.94 | -8.33 | -0.47 | -422.22 | -461.54 | -0.09 | 60.87 | -800.0 | 0.54 | 515.38 | 177.14 | 0.26 | -50.94 | 30.0 | 0 | 0 | 0 | 8.20 | -35.62 | -54.48 | 0.13 | -81.43 | 119.7 | 0.05 | -90.0 | 109.62 | 0.47 | 14.63 | 27.03 | 0.02 | 100.0 | 100.0 | 148.15 | 240.74 | 0 |
| 23Q1 (14) | 0.4 | -75.46 | 5.26 | -0.53 | 35.37 | -430.0 | -0.09 | 55.0 | 25.0 | -0.23 | -2400.0 | -228.57 | -0.13 | -116.05 | -146.43 | 0.53 | -43.62 | 430.0 | 0 | 0 | 0 | 12.74 | -48.09 | 292.4 | 0.7 | -1.41 | 7.69 | 0.5 | -1.96 | 0.0 | 0.41 | 7.89 | 5.13 | 0.01 | 0.0 | 0.0 | 43.48 | -75.99 | 2.97 |
| 22Q4 (13) | 1.63 | 297.56 | 39.32 | -0.82 | -2.5 | -215.38 | -0.2 | -135.09 | -600.0 | 0.01 | 116.67 | -92.86 | 0.81 | 307.69 | -10.99 | 0.94 | 17.5 | 308.7 | 0 | 0 | 0 | 24.54 | -46.31 | 159.3 | 0.71 | 308.82 | 3650.0 | 0.51 | 304.0 | 104.0 | 0.38 | -2.56 | -2.56 | 0.01 | 0 | 0.0 | 181.11 | -38.16 | 0.62 |
| 22Q3 (12) | 0.41 | 189.13 | 162.12 | -0.8 | -233.33 | -135.29 | 0.57 | 338.46 | -32.14 | -0.06 | -500.0 | -700.0 | -0.39 | 44.29 | 61.0 | 0.8 | 300.0 | 128.57 | 0 | 0 | 0 | 45.71 | 153.71 | -49.06 | -0.34 | 48.48 | 64.95 | -0.25 | 51.92 | 73.12 | 0.39 | 5.41 | -2.5 | 0 | -100.0 | -100.0 | 292.86 | 0 | 0 |
| 22Q2 (11) | -0.46 | -221.05 | 14.81 | -0.24 | -140.0 | -166.67 | 0.13 | 208.33 | 150.0 | -0.01 | 85.71 | 75.0 | -0.7 | -350.0 | -11.11 | 0.2 | 100.0 | 122.22 | 0 | 0 | 0 | 18.02 | 454.95 | 110.21 | -0.66 | -201.54 | 8.33 | -0.52 | -204.0 | 23.53 | 0.37 | -5.13 | -7.5 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 22Q1 (10) | 0.38 | -67.52 | 245.45 | -0.1 | 61.54 | 56.52 | -0.12 | -400.0 | 67.57 | -0.07 | -150.0 | -250.0 | 0.28 | -69.23 | 333.33 | 0.1 | -56.52 | 25.0 | 0 | 0 | 0 | 3.25 | -65.7 | 14.04 | 0.65 | 3350.0 | 116.67 | 0.5 | 100.0 | 177.78 | 0.39 | 0.0 | -2.5 | 0.01 | 0.0 | 0.0 | 42.22 | -76.54 | 126.46 |
| 21Q4 (9) | 1.17 | 277.27 | -17.61 | -0.26 | 23.53 | 39.53 | 0.04 | -95.24 | 106.9 | 0.14 | 1300.0 | 250.0 | 0.91 | 191.0 | -8.08 | 0.23 | -34.29 | -34.29 | 0 | 0 | 0 | 9.47 | -89.45 | 9.25 | -0.02 | 97.94 | -103.7 | 0.25 | 126.88 | -69.51 | 0.39 | -2.5 | -35.0 | 0.01 | 0.0 | -50.0 | 180.00 | 0 | 82.54 |
| 21Q3 (8) | -0.66 | -22.22 | -201.54 | -0.34 | -277.78 | -36.0 | 0.84 | 423.08 | 380.0 | 0.01 | 125.0 | 150.0 | -1.0 | -58.73 | -350.0 | 0.35 | 288.89 | 25.0 | 0 | 0 | 0 | 89.74 | 947.01 | 512.18 | -0.97 | -34.72 | -44.78 | -0.93 | -36.76 | -86.0 | 0.4 | 0.0 | -42.86 | 0.01 | 0.0 | -66.67 | 0.00 | 0 | -100.0 |
| 21Q2 (7) | -0.54 | -590.91 | -38.46 | -0.09 | 60.87 | 43.75 | -0.26 | 29.73 | 64.38 | -0.04 | -100.0 | -300.0 | -0.63 | -425.0 | -14.55 | 0.09 | 12.5 | -47.06 | 0 | 0 | 0 | 8.57 | 201.07 | -63.7 | -0.72 | -340.0 | 23.4 | -0.68 | -477.78 | 29.17 | 0.4 | 0.0 | -42.86 | 0.01 | 0.0 | -66.67 | 0.00 | -100.0 | 0 |
| 21Q1 (6) | 0.11 | -92.25 | -21.43 | -0.23 | 46.51 | -15.0 | -0.37 | 36.21 | 2.63 | -0.02 | -150.0 | 50.0 | -0.12 | -112.12 | -100.0 | 0.08 | -77.14 | -55.56 | 0 | 0 | 100.0 | 2.85 | -67.14 | -44.64 | 0.3 | -44.44 | 130.77 | 0.18 | -78.05 | 260.0 | 0.4 | -33.33 | -42.86 | 0.01 | -50.0 | -75.0 | 18.64 | -81.09 | 5.21 |
| 20Q4 (5) | 1.42 | 118.46 | -23.66 | -0.43 | -72.0 | -135.25 | -0.58 | -93.33 | 79.29 | 0.04 | 300.0 | 33.33 | 0.99 | 147.5 | -67.86 | 0.35 | 25.0 | 12.9 | 0 | 0 | 100.0 | 8.66 | -40.9 | 20.17 | 0.54 | 180.6 | 20.0 | 0.82 | 264.0 | 32.26 | 0.6 | -14.29 | -18.92 | 0.02 | -33.33 | -50.0 | 98.61 | -65.11 | -25.78 |
| 20Q3 (4) | 0.65 | 266.67 | 0.0 | -0.25 | -56.25 | 0.0 | -0.3 | 58.9 | 0.0 | -0.02 | -200.0 | 0.0 | 0.4 | 172.73 | 0.0 | 0.28 | 64.71 | 0.0 | 0 | 0 | 0.0 | 14.66 | -37.91 | 0.0 | -0.67 | 28.72 | 0.0 | -0.5 | 47.92 | 0.0 | 0.7 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 282.61 | 0 | 0.0 |
| 20Q2 (3) | -0.39 | -378.57 | 0.0 | -0.16 | 20.0 | 0.0 | -0.73 | -92.11 | 0.0 | 0.02 | 150.0 | 0.0 | -0.55 | -816.67 | 0.0 | 0.17 | -5.56 | 0.0 | 0 | 100.0 | 0.0 | 23.61 | 359.1 | 0.0 | -0.94 | -823.08 | 0.0 | -0.96 | -2020.0 | 0.0 | 0.7 | 0.0 | 0.0 | 0.03 | -25.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q1 (2) | 0.14 | -92.47 | 0.0 | -0.2 | -116.39 | 0.0 | -0.38 | 86.43 | 0.0 | -0.04 | -233.33 | 0.0 | -0.06 | -101.95 | 0.0 | 0.18 | -41.94 | 0.0 | -0.01 | 66.67 | 0.0 | 5.14 | -28.66 | 0.0 | 0.13 | -71.11 | 0.0 | 0.05 | -91.94 | 0.0 | 0.7 | -5.41 | 0.0 | 0.04 | 0.0 | 0.0 | 17.72 | -86.66 | 0.0 |
| 19Q4 (1) | 1.86 | 0.0 | 0.0 | 1.22 | 0.0 | 0.0 | -2.8 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 3.08 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 7.21 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0.74 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 132.86 | 0.0 | 0.0 |
