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) | 0.66 | -70.4 | 0.71 | -92.78 | 0.05 | 0 | -0.07 | 0 | 1.37 | -88.64 | 1.74 | -34.09 | 2.03 | 0 | 8.23 | -18.04 | -0.84 | 0 | 1.58 | -29.46 | 2.08 | 6.12 | 0.02 | 0.0 | 17.93 | -66.06 |
| 2022 (9) | 2.23 | 162.35 | 9.83 | 1084.34 | -0.37 | 0 | 0.03 | -25.0 | 12.06 | 617.86 | 2.64 | -31.07 | -0.01 | 0 | 10.04 | -31.52 | 0.99 | 106.25 | 2.24 | -56.34 | 1.96 | 1.55 | 0.02 | 0.0 | 52.84 | 340.16 |
| 2021 (8) | 0.85 | -77.15 | 0.83 | 0 | -0.63 | 0 | 0.04 | 0 | 1.68 | 0 | 3.83 | 17.85 | 0 | 0 | 14.66 | 5.89 | 0.48 | -50.0 | 5.13 | 584.0 | 1.93 | -8.53 | 0.02 | -33.33 | 12.01 | -90.67 |
| 2020 (7) | 3.72 | 22.37 | -5.38 | 0 | -2.32 | 0 | 0 | 0 | -1.66 | 0 | 3.25 | 46.4 | -0.01 | 0 | 13.84 | 77.63 | 0.96 | 336.36 | 0.75 | 0 | 2.11 | -3.65 | 0.03 | -25.0 | 128.72 | -26.75 |
| 2019 (6) | 3.04 | 178.9 | -2.3 | 0 | 0.15 | 0 | -0.11 | 0 | 0.74 | 155.17 | 2.22 | 20.65 | 0 | 0 | 7.79 | 35.73 | 0.22 | 0 | -0.5 | 0 | 2.19 | 18.38 | 0.04 | -66.67 | 175.72 | 219.2 |
| 2018 (5) | 1.09 | -36.99 | -0.8 | 0 | -1.34 | 0 | 0.07 | 0 | 0.29 | 0 | 1.84 | 12.88 | 0 | 0 | 5.74 | 14.61 | -0.01 | 0 | 0.01 | -97.92 | 1.85 | 0.0 | 0.12 | -7.69 | 55.05 | -21.72 |
| 2017 (4) | 1.73 | -43.46 | -2.56 | 0 | 1.62 | 0 | -0.07 | 0 | -0.83 | 0 | 1.63 | -22.01 | -0.99 | 0 | 5.01 | -15.37 | 0.72 | -60.87 | 0.48 | -34.25 | 1.85 | -3.65 | 0.13 | 8.33 | 70.33 | -36.34 |
| 2016 (3) | 3.06 | -3.77 | -0.9 | 0 | -0.11 | 0 | 0.05 | -54.55 | 2.16 | 1442.86 | 2.09 | -39.77 | 0 | 0 | 5.92 | -34.21 | 1.84 | 15.0 | 0.73 | 10.61 | 1.92 | 1.59 | 0.12 | -7.69 | 110.47 | -6.9 |
| 2015 (2) | 3.18 | 45.87 | -3.04 | 0 | 0.42 | -83.13 | 0.11 | 0 | 0.14 | 0 | 3.47 | -25.54 | -0.09 | 0 | 9.00 | -20.05 | 1.6 | -8.05 | 0.66 | -43.1 | 1.89 | 18.12 | 0.13 | 44.44 | 118.66 | 55.12 |
| 2014 (1) | 2.18 | -21.86 | -3.94 | 0 | 2.49 | 0 | -0.38 | 0 | -1.76 | 0 | 4.66 | 69.45 | -0.01 | 0 | 11.25 | 62.01 | 1.74 | 12.99 | 1.16 | 10.48 | 1.6 | 1.91 | 0.09 | -10.0 | 76.49 | -25.43 |
| 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) | 0.09 | -90.53 | -87.14 | 0.29 | 307.14 | 113.49 | 0 | -100.0 | 100.0 | -0.11 | -210.0 | -103.87 | 0.38 | -53.09 | 126.21 | 0.27 | -10.0 | -65.38 | 0.01 | 104.55 | 100.5 | 5.38 | 13.13 | -69.32 | -0.34 | -172.34 | 37.04 | -0.89 | -134.21 | -36.92 | 0.56 | -3.45 | 7.69 | 0 | 0 | -100.0 | 0.00 | -100.0 | 0 |
| 24Q2 (19) | 0.95 | -59.23 | 102.13 | -0.14 | 0 | 54.84 | 0.05 | 114.29 | 266.67 | 0.1 | 900.0 | 0 | 0.81 | -65.24 | 406.25 | 0.3 | 42.86 | -46.43 | -0.22 | -100.0 | -633.33 | 4.75 | 65.95 | -50.16 | 0.47 | -70.25 | 687.5 | -0.38 | -123.31 | 40.62 | 0.58 | 1.75 | 16.0 | 0 | 0 | -100.0 | 475.00 | 348.5 | 0 |
| 24Q1 (18) | 2.33 | 2812.5 | 494.92 | 0 | -100.0 | -100.0 | -0.35 | 0 | -179.55 | 0.01 | 150.0 | 100.35 | 2.33 | 66.43 | 84.92 | 0.21 | -36.36 | -55.32 | -0.11 | 0 | -105.37 | 2.86 | -59.02 | -62.76 | 1.58 | 436.17 | 558.33 | 1.63 | 808.7 | -47.25 | 0.57 | -1.72 | 16.33 | 0 | -100.0 | -100.0 | 105.91 | 376.59 | 744.43 |
| 23Q4 (17) | 0.08 | -88.57 | -92.66 | 1.32 | 161.4 | -73.65 | 0 | 100.0 | 100.0 | -0.02 | -100.7 | -128.57 | 1.4 | 196.55 | -77.05 | 0.33 | -57.69 | -63.74 | 0 | 100.0 | 100.0 | 6.99 | -60.11 | -56.36 | -0.47 | 12.96 | -161.11 | -0.23 | 64.62 | -113.29 | 0.58 | 11.54 | 26.09 | 0.01 | 0.0 | 0 | 22.22 | 0 | -55.35 |
| 23Q3 (16) | 0.7 | 48.94 | 12.9 | -2.15 | -593.55 | -155.84 | -0.36 | -1100.0 | 71.88 | 2.84 | 0 | 0 | -1.45 | -1006.25 | -132.44 | 0.78 | 39.29 | 13.04 | -2.01 | -6600.0 | 0 | 17.53 | 83.73 | 52.42 | -0.54 | -575.0 | -1250.0 | -0.65 | -1.56 | -150.0 | 0.52 | 4.0 | 1.96 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 23Q2 (15) | 0.47 | 179.66 | -55.66 | -0.31 | -116.76 | -123.66 | -0.03 | -106.82 | 62.5 | 0 | 100.0 | 100.0 | 0.16 | -87.3 | -93.25 | 0.56 | 19.15 | 107.41 | -0.03 | -101.46 | 0 | 9.54 | 24.02 | 164.29 | -0.08 | -133.33 | -113.33 | -0.64 | -120.71 | -390.91 | 0.5 | 2.04 | -7.41 | 0.01 | 0.0 | 0 | 0.00 | 100.0 | -100.0 |
| 23Q1 (14) | -0.59 | -154.13 | -9.26 | 1.85 | -63.07 | 660.61 | 0.44 | 233.33 | -66.67 | -2.88 | -4214.29 | -9500.0 | 1.26 | -79.34 | 244.83 | 0.47 | -48.35 | -38.16 | 2.05 | 20600.0 | 0 | 7.69 | -51.99 | -27.73 | 0.24 | 233.33 | -61.29 | 3.09 | 78.61 | 442.11 | 0.49 | 6.52 | 6.52 | 0.01 | 0 | 0 | -16.43 | -133.02 | 68.65 |
| 22Q4 (13) | 1.09 | 75.81 | 741.18 | 5.01 | 30.13 | 186.98 | -0.33 | 74.22 | -232.0 | 0.07 | 0 | 133.33 | 6.1 | 36.47 | 202.87 | 0.91 | 31.88 | -33.58 | -0.01 | 0 | 99.81 | 16.02 | 39.31 | -29.37 | -0.18 | -350.0 | 68.97 | 1.73 | 765.38 | -62.72 | 0.46 | -9.8 | -2.13 | 0 | -100.0 | 0 | 49.77 | -79.13 | 1596.08 |
| 22Q3 (12) | 0.62 | -41.51 | 1650.0 | 3.85 | 193.89 | -45.39 | -1.28 | -1500.0 | 3.03 | 0 | 100.0 | -100.0 | 4.47 | 88.61 | -36.23 | 0.69 | 155.56 | -38.39 | 0 | 0 | -100.0 | 11.50 | 218.59 | -45.17 | -0.04 | -106.67 | 88.24 | -0.26 | -218.18 | -36.84 | 0.51 | -5.56 | 6.25 | 0.01 | 0 | 0 | 238.46 | 70.97 | 1828.85 |
| 22Q2 (11) | 1.06 | 296.3 | 32.5 | 1.31 | 496.97 | 973.33 | -0.08 | -106.06 | -138.1 | -0.01 | 66.67 | 83.33 | 2.37 | 372.41 | 264.62 | 0.27 | -64.47 | -52.63 | 0 | 0 | 0 | 3.61 | -66.09 | -51.3 | 0.6 | -3.23 | -21.05 | 0.22 | -61.4 | -15.38 | 0.54 | 17.39 | 10.2 | 0 | 0 | -100.0 | 139.47 | 366.03 | 32.5 |
| 22Q1 (10) | -0.54 | -217.65 | -307.69 | -0.33 | 94.27 | -3.12 | 1.32 | 428.0 | 500.0 | -0.03 | -200.0 | -400.0 | -0.87 | 85.33 | -1350.0 | 0.76 | -44.53 | -1.3 | 0 | 100.0 | 0 | 10.64 | -53.07 | -2.27 | 0.62 | 206.9 | -1.59 | 0.57 | -87.72 | 35.71 | 0.46 | -2.13 | -4.17 | 0 | 0 | -100.0 | -52.43 | -1475.9 | -283.5 |
| 21Q4 (9) | -0.17 | -325.0 | 52.78 | -5.76 | -181.7 | -192.39 | 0.25 | 118.94 | 116.67 | 0.03 | -50.0 | 160.0 | -5.93 | -184.59 | -154.51 | 1.37 | 22.32 | 77.92 | -5.21 | -200.0 | 0 | 22.68 | 8.15 | 66.73 | -0.58 | -70.59 | -262.5 | 4.64 | 2542.11 | 3669.23 | 0.47 | -2.08 | -9.62 | 0 | 0 | -100.0 | -3.33 | 75.88 | 96.3 |
| 21Q3 (8) | -0.04 | -105.0 | -102.86 | 7.05 | 4800.0 | 371.15 | -1.32 | -728.57 | -100.0 | 0.06 | 200.0 | 300.0 | 7.01 | 978.46 | 684.17 | 1.12 | 96.49 | 0.0 | 5.21 | 0 | 0 | 20.97 | 182.96 | 10.67 | -0.34 | -144.74 | -261.9 | -0.19 | -173.08 | -143.18 | 0.48 | -2.04 | -5.88 | 0 | -100.0 | -100.0 | -13.79 | -113.1 | -109.46 |
| 21Q2 (7) | 0.8 | 207.69 | -55.31 | -0.15 | 53.12 | 21.05 | 0.21 | -4.55 | -56.25 | -0.06 | -700.0 | -154.55 | 0.65 | 1183.33 | -59.38 | 0.57 | -25.97 | -6.56 | 0 | 0 | 0 | 7.41 | -31.94 | -29.52 | 0.76 | 20.63 | 55.1 | 0.26 | -38.1 | 271.43 | 0.49 | 2.08 | -2.0 | 0.01 | 0.0 | 0 | 105.26 | 268.42 | -66.48 |
| 21Q1 (6) | 0.26 | 172.22 | -70.79 | -0.32 | 83.76 | 47.54 | 0.22 | 114.67 | 134.38 | 0.01 | 120.0 | 133.33 | -0.06 | 97.42 | -121.43 | 0.77 | 0.0 | 2.67 | 0 | 0 | 0 | 10.89 | -19.94 | -11.27 | 0.63 | 493.75 | 50.0 | 0.42 | 423.08 | 13.51 | 0.48 | -7.69 | -15.79 | 0.01 | 0.0 | 0.0 | 28.57 | 131.75 | -69.5 |
| 20Q4 (5) | -0.36 | -125.71 | -111.76 | -1.97 | 24.23 | -556.67 | -1.5 | -127.27 | -1150.0 | -0.05 | -66.67 | -350.0 | -2.33 | -94.17 | -395.74 | 0.77 | -31.25 | 87.8 | 0 | 0 | 0 | 13.60 | -28.21 | 103.07 | -0.16 | -176.19 | 67.35 | -0.13 | -129.55 | 74.51 | 0.52 | 1.96 | -8.77 | 0.01 | 0.0 | 0.0 | -90.00 | -161.71 | 62.94 |
| 20Q3 (4) | 1.4 | -21.79 | 0.0 | -2.6 | -1268.42 | 0.0 | -0.66 | -237.5 | 0.0 | -0.03 | -127.27 | 0.0 | -1.2 | -175.0 | 0.0 | 1.12 | 83.61 | 0.0 | 0 | 0 | 0.0 | 18.95 | 80.19 | 0.0 | 0.21 | -57.14 | 0.0 | 0.44 | 528.57 | 0.0 | 0.51 | 2.0 | 0.0 | 0.01 | 0 | 0.0 | 145.83 | -53.56 | 0.0 |
| 20Q2 (3) | 1.79 | 101.12 | 0.0 | -0.19 | 68.85 | 0.0 | 0.48 | 175.0 | 0.0 | 0.11 | 466.67 | 0.0 | 1.6 | 471.43 | 0.0 | 0.61 | -18.67 | 0.0 | 0 | 0 | 0.0 | 10.52 | -14.32 | 0.0 | 0.49 | 16.67 | 0.0 | 0.07 | -81.08 | 0.0 | 0.5 | -12.28 | 0.0 | 0 | -100.0 | 0.0 | 314.04 | 235.21 | 0.0 |
| 20Q1 (2) | 0.89 | 623.53 | 0.0 | -0.61 | -103.33 | 0.0 | -0.64 | -433.33 | 0.0 | -0.03 | -250.0 | 0.0 | 0.28 | 159.57 | 0.0 | 0.75 | 82.93 | 0.0 | 0 | 0 | 0.0 | 12.27 | 83.23 | 0.0 | 0.42 | 185.71 | 0.0 | 0.37 | 172.55 | 0.0 | 0.57 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 93.68 | 138.58 | 0.0 |
| 19Q4 (1) | -0.17 | 0.0 | 0.0 | -0.3 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -0.47 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 6.70 | 0.0 | 0.0 | -0.49 | 0.0 | 0.0 | -0.51 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -242.86 | 0.0 | 0.0 |
