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) | -0.93 | 0 | 5.42 | 0 | 1.68 | -25.66 | -0.18 | 0 | 4.49 | 0 | 2.18 | -37.71 | -0.01 | 0 | 7.42 | -28.94 | -4.86 | 0 | 6.59 | 0 | 1.81 | -35.59 | 0.02 | 100.0 | -11.05 | 0 |
| 2022 (9) | -0.05 | 0 | -3.3 | 0 | 2.26 | 85.25 | 0.03 | 0.0 | -3.35 | 0 | 3.5 | -58.53 | 0 | 0 | 10.44 | -50.17 | -2.96 | 0 | -2.63 | 0 | 2.81 | -2.09 | 0.01 | 0.0 | -26.32 | 0 |
| 2021 (8) | 4.26 | -55.85 | -6.97 | 0 | 1.22 | 1255.56 | 0.03 | 0 | -2.71 | 0 | 8.44 | 28.27 | 0.01 | -87.5 | 20.95 | 61.99 | 1.54 | -81.64 | 0.99 | -88.75 | 2.87 | 19.09 | 0.01 | -50.0 | 110.08 | 28.1 |
| 2020 (7) | 9.65 | 2374.36 | -5.69 | 0 | 0.09 | -77.5 | -0.05 | 0 | 3.96 | 0 | 6.58 | 289.35 | 0.08 | 0 | 12.93 | 210.51 | 8.39 | 3126.92 | 8.8 | 7233.33 | 2.41 | 3.88 | 0.02 | -33.33 | 85.93 | 444.23 |
| 2019 (6) | 0.39 | -74.34 | -1.67 | 0 | 0.4 | -69.7 | -0.26 | 0 | -1.28 | 0 | 1.69 | -17.96 | 0 | 0 | 4.17 | -28.54 | 0.26 | 0 | 0.12 | 0 | 2.32 | -3.73 | 0.03 | -25.0 | 15.79 | -76.21 |
| 2018 (5) | 1.52 | -65.38 | -1.57 | 0 | 1.32 | 0 | -0.06 | 0 | -0.05 | 0 | 2.06 | 134.09 | 0.04 | 300.0 | 5.83 | 146.68 | -0.11 | 0 | -0.16 | 0 | 2.41 | -11.72 | 0.04 | -50.0 | 66.38 | -40.28 |
| 2017 (4) | 4.39 | -1.35 | -1.03 | 0 | -1.88 | 0 | 0.36 | 0 | 3.36 | -5.88 | 0.88 | -18.52 | 0.01 | -75.0 | 2.36 | -10.27 | 0.94 | 571.43 | 1.14 | 0 | 2.73 | -27.01 | 0.08 | -46.67 | 111.14 | 0 |
| 2016 (3) | 4.45 | 41.27 | -0.88 | 0 | -2.97 | 0 | -0.14 | 0 | 3.57 | 70.0 | 1.08 | -36.09 | 0.04 | -81.82 | 2.63 | -30.27 | 0.14 | -6.67 | -4.43 | 0 | 3.74 | -14.22 | 0.15 | -6.25 | 0.00 | 0 |
| 2015 (2) | 3.15 | -32.84 | -1.05 | 0 | -4.62 | 0 | 0.17 | 0 | 2.1 | -57.4 | 1.69 | 52.25 | 0.22 | 4.76 | 3.78 | 48.37 | 0.15 | 0 | 0.41 | -31.67 | 4.36 | 0.69 | 0.16 | -5.88 | 63.89 | -30.52 |
| 2014 (1) | 4.69 | 135.68 | 0.24 | 0 | 0.29 | 0 | -0.1 | 0 | 4.93 | 0 | 1.11 | -21.28 | 0.21 | 0 | 2.55 | -19.98 | -0.36 | 0 | 0.6 | 87.5 | 4.33 | 0.7 | 0.17 | 6.25 | 91.96 | 120.89 |
| 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) | -1.65 | -34.15 | -25.95 | 6.19 | 299.68 | 376.15 | -1.6 | 31.33 | 38.7 | 0.13 | 160.0 | 1400.0 | 4.54 | 204.85 | 45500.0 | 0.45 | 0.0 | -44.44 | 0.01 | 0 | 0 | 5.51 | -18.5 | -48.53 | -0.91 | -37.88 | 34.53 | -1.18 | -53.25 | -110.87 | 0.43 | -4.44 | -4.44 | 0.01 | 0.0 | 0 | 0.00 | 0 | 100.0 |
| 24Q2 (19) | -1.23 | 46.52 | -1125.0 | -3.1 | -189.6 | -532.65 | -2.33 | -747.22 | -300.86 | 0.05 | -85.29 | 135.71 | -4.33 | -473.28 | -1070.27 | 0.45 | 40.62 | -10.0 | 0 | 0 | 0 | 6.77 | 52.04 | -1.07 | -0.66 | -11.86 | 40.0 | -0.77 | 18.09 | 65.47 | 0.45 | 2.27 | 0.0 | 0.01 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q1 (18) | -2.3 | -4500.0 | -841.94 | 3.46 | -32.29 | 806.12 | 0.36 | -82.52 | -66.36 | 0.34 | 1600.0 | 780.0 | 1.16 | -77.08 | 744.44 | 0.32 | -8.57 | -38.46 | 0 | 100.0 | 0 | 4.45 | -14.68 | -33.16 | -0.59 | 60.4 | 32.18 | -0.94 | 16.81 | -2.17 | 0.44 | 2.33 | -8.33 | 0 | -100.0 | 0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -0.05 | 96.18 | 95.73 | 5.11 | 293.08 | 2422.73 | 2.06 | 178.93 | 232.26 | 0.02 | 300.0 | -60.0 | 5.06 | 50700.0 | 464.03 | 0.35 | -56.79 | -10.26 | -0.02 | 0 | 0 | 5.22 | -51.32 | 10.21 | -1.49 | -7.19 | -65.56 | -1.13 | -110.41 | 2.59 | 0.43 | -4.44 | -18.87 | 0.01 | 0 | 0 | 0.00 | 100.0 | 0 |
| 23Q3 (16) | -1.31 | -1191.67 | -191.11 | 1.3 | 365.31 | 336.36 | -2.61 | -325.0 | -1066.67 | -0.01 | 92.86 | 0.0 | -0.01 | 97.3 | 99.0 | 0.81 | 62.0 | 50.0 | 0 | 0 | 0 | 10.71 | 56.64 | 83.13 | -1.39 | -26.36 | -104.41 | 10.86 | 587.0 | 2074.55 | 0.45 | 0.0 | -29.69 | 0 | 0 | 0 | -11.58 | 0 | 97.68 |
| 23Q2 (15) | 0.12 | -61.29 | -74.47 | -0.49 | 0.0 | 65.0 | 1.16 | 8.41 | 182.93 | -0.14 | -180.0 | -566.67 | -0.37 | -105.56 | 60.22 | 0.5 | -3.85 | -63.77 | 0 | 0 | 0 | 6.84 | 2.73 | -65.95 | -1.1 | -26.44 | -8.91 | -2.23 | -142.39 | -185.9 | 0.45 | -6.25 | -45.78 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q1 (14) | 0.31 | 126.5 | -72.07 | -0.49 | -122.73 | 56.64 | 1.07 | 72.58 | 11.46 | -0.05 | -200.0 | -25.0 | -0.18 | 87.05 | -800.0 | 0.52 | 33.33 | -56.3 | 0 | 0 | 0 | 6.66 | 40.67 | -48.69 | -0.87 | 3.33 | -141.67 | -0.92 | 20.69 | -557.14 | 0.48 | -9.43 | -41.46 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q4 (13) | -1.17 | -160.0 | -407.89 | -0.22 | 60.0 | 89.05 | 0.62 | 129.63 | 58.97 | 0.05 | 600.0 | 600.0 | -1.39 | -39.0 | 14.72 | 0.39 | -27.78 | -80.3 | 0 | 0 | 0 | 4.73 | -19.1 | -76.33 | -0.9 | -32.35 | -4400.0 | -1.16 | -110.91 | -3766.67 | 0.53 | -17.19 | -27.4 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 22Q3 (12) | -0.45 | -195.74 | -137.5 | -0.55 | 60.71 | -261.76 | 0.27 | -34.15 | 141.54 | -0.01 | -133.33 | 85.71 | -1.0 | -7.53 | -164.94 | 0.54 | -60.87 | -54.62 | 0 | 0 | -100.0 | 5.85 | -70.87 | -52.31 | -0.68 | 32.67 | -6900.0 | -0.55 | 29.49 | -292.86 | 0.64 | -22.89 | -8.57 | 0 | 0 | 0 | -500.00 | -153.19 | -333.33 |
| 22Q2 (11) | 0.47 | -57.66 | -39.74 | -1.4 | -23.89 | 41.91 | 0.41 | -57.29 | -52.33 | 0.03 | 175.0 | -72.73 | -0.93 | -4550.0 | 42.94 | 1.38 | 15.97 | -42.74 | 0 | 0 | 0 | 20.09 | 54.79 | -14.07 | -1.01 | -180.56 | -196.19 | -0.78 | -457.14 | -201.3 | 0.83 | 1.22 | 12.16 | 0 | 0 | 0 | 940.00 | 475.86 | 1719.74 |
| 22Q1 (10) | 1.11 | 192.11 | -41.58 | -1.13 | 43.78 | 60.76 | 0.96 | 146.15 | 57.38 | -0.04 | -300.0 | 0 | -0.02 | 98.77 | 97.96 | 1.19 | -39.9 | -58.39 | 0 | 0 | 0 | 12.98 | -35.11 | -52.95 | -0.36 | -1700.0 | -172.0 | -0.14 | -366.67 | -135.9 | 0.82 | 12.33 | 17.14 | 0 | 0 | 0 | 163.24 | 200.7 | -6.35 |
| 21Q4 (9) | 0.38 | -68.33 | -70.08 | -2.01 | -691.18 | 37.96 | 0.39 | 160.0 | 490.0 | -0.01 | 85.71 | 66.67 | -1.63 | -205.84 | 17.26 | 1.98 | 66.39 | 16.47 | 0 | -100.0 | -100.0 | 20.00 | 63.03 | 43.06 | -0.02 | -300.0 | -101.01 | -0.03 | 78.57 | -101.55 | 0.73 | 4.29 | 17.74 | 0 | 0 | 0 | 54.29 | -74.67 | 9.43 |
| 21Q3 (8) | 1.2 | 53.85 | -66.1 | 0.34 | 114.11 | 209.09 | -0.65 | -175.58 | 50.0 | -0.07 | -163.64 | -138.89 | 1.54 | 194.48 | -57.81 | 1.19 | -50.62 | -51.23 | 0.01 | 0 | 0 | 12.27 | -47.52 | -29.66 | 0.01 | -99.05 | -99.67 | -0.14 | -118.18 | -103.32 | 0.7 | -5.41 | 32.08 | 0 | 0 | -100.0 | 214.29 | 314.84 | 188.14 |
| 21Q2 (7) | 0.78 | -58.95 | -82.82 | -2.41 | 16.32 | -22.34 | 0.86 | 40.98 | 7.5 | 0.11 | 0 | 210.0 | -1.63 | -66.33 | -163.42 | 2.41 | -15.73 | 43.45 | 0 | 0 | 100.0 | 23.38 | -15.24 | 81.44 | 1.05 | 110.0 | -56.25 | 0.77 | 97.44 | -59.26 | 0.74 | 5.71 | 7.25 | 0 | 0 | -100.0 | 51.66 | -70.37 | -70.53 |
| 21Q1 (6) | 1.9 | 49.61 | 555.17 | -2.88 | 11.11 | -388.14 | 0.61 | 710.0 | -11.59 | 0 | 100.0 | 100.0 | -0.98 | 50.25 | -226.67 | 2.86 | 68.24 | 326.87 | 0 | -100.0 | -100.0 | 27.58 | 97.27 | 381.2 | 0.5 | -74.75 | -47.92 | 0.39 | -79.9 | -47.3 | 0.7 | 12.9 | 22.81 | 0 | 0 | -100.0 | 174.31 | 251.37 | 693.42 |
| 20Q4 (5) | 1.27 | -64.12 | 176.09 | -3.24 | -3045.45 | -422.58 | -0.1 | 92.31 | -66.67 | -0.03 | -116.67 | -50.0 | -1.97 | -153.97 | -1131.25 | 1.7 | -30.33 | 183.33 | 0.03 | 0 | -57.14 | 13.98 | -19.84 | 146.52 | 1.98 | -35.08 | 296.0 | 1.94 | -54.03 | 525.81 | 0.62 | 16.98 | 8.77 | 0 | -100.0 | -100.0 | 49.61 | -33.29 | -4.02 |
| 20Q3 (4) | 3.54 | -22.03 | 0.0 | 0.11 | 105.58 | 0.0 | -1.3 | -262.5 | 0.0 | 0.18 | 280.0 | 0.0 | 3.65 | 42.02 | 0.0 | 2.44 | 45.24 | 0.0 | 0 | 100.0 | 0.0 | 17.44 | 35.38 | 0.0 | 3.05 | 27.08 | 0.0 | 4.22 | 123.28 | 0.0 | 0.53 | -23.19 | 0.0 | 0.01 | 0.0 | 0.0 | 74.37 | -57.57 | 0.0 |
| 20Q2 (3) | 4.54 | 1465.52 | 0.0 | -1.97 | -233.9 | 0.0 | 0.8 | 15.94 | 0.0 | -0.1 | 0.0 | 0.0 | 2.57 | 956.67 | 0.0 | 1.68 | 150.75 | 0.0 | -0.1 | -300.0 | 0.0 | 12.88 | 124.79 | 0.0 | 2.4 | 150.0 | 0.0 | 1.89 | 155.41 | 0.0 | 0.69 | 21.05 | 0.0 | 0.01 | 0.0 | 0.0 | 175.29 | 697.87 | 0.0 |
| 20Q1 (2) | 0.29 | -36.96 | 0.0 | -0.59 | 4.84 | 0.0 | 0.69 | 1250.0 | 0.0 | -0.1 | -400.0 | 0.0 | -0.3 | -87.5 | 0.0 | 0.67 | 11.67 | 0.0 | 0.05 | -28.57 | 0.0 | 5.73 | 1.06 | 0.0 | 0.96 | 92.0 | 0.0 | 0.74 | 138.71 | 0.0 | 0.57 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 21.97 | -57.49 | 0.0 |
| 19Q4 (1) | 0.46 | 0.0 | 0.0 | -0.62 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 5.67 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 51.69 | 0.0 | 0.0 |
