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) | 2.2 | -12.35 | -1.78 | 0 | -0.71 | 0 | -0.02 | 0 | 0.42 | -75.58 | 1.63 | 96.39 | -0.18 | 0 | 5.31 | 40.24 | 3.43 | 170.08 | 3.08 | 105.33 | 2.34 | 1.3 | 0.06 | -25.0 | 40.15 | -37.78 |
| 2022 (9) | 2.51 | 239.19 | -0.79 | 0 | -1.42 | 0 | -0.05 | 0 | 1.72 | 1333.33 | 0.83 | 38.33 | 0 | 0 | 3.78 | -10.05 | 1.27 | 0 | 1.5 | 0 | 2.31 | -9.77 | 0.08 | -20.0 | 64.52 | 47.36 |
| 2021 (8) | 0.74 | -85.93 | -0.62 | 0 | -0.37 | 0 | 0.03 | 0 | 0.12 | -96.58 | 0.6 | -74.68 | 0 | 0 | 4.21 | -69.75 | -1.17 | 0 | -0.97 | 0 | 2.56 | -3.4 | 0.1 | -28.57 | 43.79 | -71.78 |
| 2020 (7) | 5.26 | -0.57 | -1.75 | 0 | -3.41 | 0 | -0.01 | 0 | 3.51 | 431.82 | 2.37 | -46.26 | -0.01 | 0 | 13.91 | -11.19 | 0.34 | -92.81 | 0.6 | -82.91 | 2.65 | 16.23 | 0.14 | 40.0 | 155.16 | 72.76 |
| 2019 (6) | 5.29 | 82.41 | -4.63 | 0 | -0.79 | 0 | 0.07 | 600.0 | 0.66 | 0 | 4.41 | -2.86 | -0.01 | 0 | 15.66 | -21.39 | 4.73 | 30.3 | 3.51 | 16.61 | 2.28 | 23.91 | 0.1 | 66.67 | 89.81 | 52.06 |
| 2018 (5) | 2.9 | 13.28 | -4.42 | 0 | 1.79 | 0 | 0.01 | 0 | -1.52 | 0 | 4.54 | 88.38 | 0.01 | 0 | 19.92 | 44.49 | 3.63 | 46.96 | 3.01 | 62.7 | 1.84 | 17.2 | 0.06 | 200.0 | 59.06 | -20.63 |
| 2017 (4) | 2.56 | 9.4 | -2.55 | 0 | -0.18 | 0 | 0 | 0 | 0.01 | 0 | 2.41 | -83.15 | -0.11 | 0 | 13.79 | -84.21 | 2.47 | -10.83 | 1.85 | -16.29 | 1.57 | 18.94 | 0.02 | -33.33 | 74.42 | 13.22 |
| 2016 (3) | 2.34 | 26.49 | -14.36 | 0 | 12.21 | 5450.0 | -1.1 | 0 | -12.02 | 0 | 14.3 | 656.61 | 0 | 0 | 87.30 | 612.73 | 2.77 | -1.07 | 2.21 | -7.14 | 1.32 | 7.32 | 0.03 | -50.0 | 65.73 | 30.39 |
| 2015 (2) | 1.85 | -31.48 | -1.86 | 0 | 0.22 | 0 | -0.41 | 0 | -0.01 | 0 | 1.89 | 14.55 | 0 | 0 | 12.25 | 2.22 | 2.8 | 34.62 | 2.38 | 0 | 1.23 | 13.89 | 0.06 | 50.0 | 50.41 | -89.54 |
| 2014 (1) | 2.7 | -19.88 | -1.72 | 0 | -1.39 | 0 | 1.52 | 2433.33 | 0.98 | 32.43 | 1.65 | -34.78 | -0.04 | 0 | 11.98 | -49.61 | 2.08 | 44.44 | -0.56 | 0 | 1.08 | 18.68 | 0.04 | 0.0 | 482.14 | 194.72 |
| 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) | 0.2 | -75.9 | -53.49 | -0.61 | -3.39 | -22.0 | 1.98 | 925.0 | 807.14 | -0.01 | 0.0 | 0 | -0.41 | -270.83 | -485.71 | 0.61 | 7.02 | 19.61 | 0 | 100.0 | -100.0 | 7.31 | 10.73 | -0.3 | 1.22 | 9.91 | 37.08 | 1.04 | 7.22 | 55.22 | 0.59 | -1.67 | 1.72 | 0.01 | 0.0 | -50.0 | 12.20 | -76.79 | -63.98 |
| 23Q4 (19) | 0.83 | 56.6 | 2.47 | -0.59 | -78.79 | -126.92 | -0.24 | 0 | 17.24 | -0.01 | 0 | 0.0 | 0.24 | 20.0 | -56.36 | 0.57 | 54.05 | 67.65 | -0.1 | -300.0 | -190.91 | 6.60 | 42.11 | 32.53 | 1.11 | 50.0 | 117.65 | 0.97 | 11.49 | 40.58 | 0.6 | 1.69 | 5.26 | 0.01 | -50.0 | -50.0 | 52.53 | 46.69 | -16.99 |
| 23Q3 (18) | 0.53 | 26.19 | -29.33 | -0.33 | 5.71 | -22.22 | 0 | 100.0 | 100.0 | 0 | 100.0 | 100.0 | 0.2 | 185.71 | -58.33 | 0.37 | 105.56 | 94.74 | 0.05 | 135.71 | 162.5 | 4.64 | 83.89 | 43.67 | 0.74 | 5.71 | 51.02 | 0.87 | 50.0 | 58.18 | 0.59 | 1.72 | 3.51 | 0.02 | 0.0 | 0.0 | 35.81 | 0.61 | -45.57 |
| 23Q2 (17) | 0.42 | -2.33 | -43.24 | -0.35 | 30.0 | -150.0 | -0.18 | 35.71 | 70.97 | -0.01 | 0 | 0.0 | 0.07 | 200.0 | -88.33 | 0.18 | -64.71 | 63.64 | -0.14 | -1500.0 | -600.0 | 2.52 | -65.55 | 14.06 | 0.7 | -21.35 | 180.0 | 0.58 | -13.43 | 16.0 | 0.58 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 35.59 | 5.12 | -47.09 |
| 23Q1 (16) | 0.43 | -46.91 | 104.76 | -0.5 | -92.31 | -316.67 | -0.28 | 3.45 | -21.74 | 0 | 100.0 | -100.0 | -0.07 | -112.73 | -177.78 | 0.51 | 50.0 | 183.33 | 0.01 | -90.91 | 200.0 | 7.33 | 47.2 | 73.01 | 0.89 | 74.51 | 4350.0 | 0.67 | -2.9 | 391.3 | 0.58 | 1.75 | -1.69 | 0.02 | 0.0 | 0.0 | 33.86 | -46.5 | -38.73 |
| 22Q4 (15) | 0.81 | 8.0 | 723.08 | -0.26 | 3.7 | -420.0 | -0.29 | -3.57 | -341.67 | -0.01 | 75.0 | -116.67 | 0.55 | 14.58 | 405.56 | 0.34 | 78.95 | 580.0 | 0.11 | 237.5 | 1200.0 | 4.98 | 54.06 | 323.13 | 0.51 | 4.08 | 1600.0 | 0.69 | 25.45 | 1280.0 | 0.57 | 0.0 | -6.56 | 0.02 | 0.0 | 0.0 | 63.28 | -3.81 | 431.01 |
| 22Q3 (14) | 0.75 | 1.35 | 207.14 | -0.27 | -92.86 | -28.57 | -0.28 | 54.84 | -221.74 | -0.04 | -300.0 | -300.0 | 0.48 | -20.0 | 152.75 | 0.19 | 72.73 | -26.92 | -0.08 | -300.0 | -260.0 | 3.23 | 46.0 | -55.38 | 0.49 | 96.0 | 253.12 | 0.55 | 10.0 | 266.67 | 0.57 | -1.72 | -9.52 | 0.02 | 0.0 | 0.0 | 65.79 | -2.2 | 130.08 |
| 22Q2 (13) | 0.74 | 252.38 | 100.0 | -0.14 | -16.67 | 44.0 | -0.62 | -169.57 | -51.22 | -0.01 | -200.0 | 0 | 0.6 | 566.67 | 400.0 | 0.11 | -38.89 | -47.62 | -0.02 | -100.0 | 60.0 | 2.21 | -47.74 | -67.22 | 0.25 | 1150.0 | 144.64 | 0.5 | 317.39 | 213.64 | 0.58 | -1.69 | -10.77 | 0.02 | 0.0 | 0.0 | 67.27 | 21.73 | -58.18 |
| 22Q1 (12) | 0.21 | 261.54 | -82.35 | -0.12 | -140.0 | 0.0 | -0.23 | -291.67 | 23.33 | 0.01 | -83.33 | 133.33 | 0.09 | 150.0 | -91.59 | 0.18 | 260.0 | 100.0 | -0.01 | 0.0 | 0 | 4.24 | 260.0 | 56.24 | 0.02 | -33.33 | 106.25 | -0.23 | -560.0 | 8.0 | 0.59 | -3.28 | -10.61 | 0.02 | 0.0 | -33.33 | 55.26 | 389.07 | -79.57 |
| 21Q4 (11) | -0.13 | 81.43 | -114.61 | -0.05 | 76.19 | 84.38 | 0.12 | -47.83 | 113.64 | 0.06 | 700.0 | 0 | -0.18 | 80.22 | -131.58 | 0.05 | -80.77 | -90.91 | -0.01 | -120.0 | 97.83 | 1.18 | -83.76 | -92.64 | 0.03 | 109.38 | 109.68 | 0.05 | 115.15 | 129.41 | 0.61 | -3.17 | -10.29 | 0.02 | 0.0 | -50.0 | -19.12 | 91.26 | -111.81 |
| 21Q3 (10) | -0.7 | -289.19 | -140.46 | -0.21 | 16.0 | 22.22 | 0.23 | 156.1 | 121.1 | -0.01 | 0 | 66.67 | -0.91 | -858.33 | -162.33 | 0.26 | 23.81 | -3.7 | 0.05 | 200.0 | 66.67 | 7.24 | 7.26 | -15.77 | -0.32 | 42.86 | -3.23 | -0.33 | 25.0 | -175.0 | 0.63 | -3.08 | -8.7 | 0.02 | 0.0 | -33.33 | -218.75 | -235.98 | -175.87 |
| 21Q2 (9) | 0.37 | -68.91 | -76.88 | -0.25 | -108.33 | 35.9 | -0.41 | -36.67 | 43.84 | 0 | 100.0 | 100.0 | 0.12 | -88.79 | -90.08 | 0.21 | 133.33 | -61.82 | -0.05 | 0 | -111.9 | 6.75 | 149.09 | -51.87 | -0.56 | -75.0 | -722.22 | -0.44 | -76.0 | -414.29 | 0.65 | -1.52 | 0.0 | 0.02 | -33.33 | -33.33 | 160.87 | -40.52 | -17.55 |
| 21Q1 (8) | 1.19 | 33.71 | 13.33 | -0.12 | 62.5 | 84.42 | -0.3 | 65.91 | 57.14 | -0.03 | 0 | -250.0 | 1.07 | 87.72 | 282.14 | 0.09 | -83.64 | -91.0 | 0 | 100.0 | 0 | 2.71 | -83.04 | -82.27 | -0.32 | -3.23 | -136.78 | -0.25 | -47.06 | -133.78 | 0.66 | -2.94 | 3.12 | 0.03 | -25.0 | 0.0 | 270.45 | 67.13 | 263.18 |
| 20Q4 (7) | 0.89 | -48.55 | -63.67 | -0.32 | -18.52 | 65.96 | -0.88 | 19.27 | 32.82 | 0 | 100.0 | -100.0 | 0.57 | -60.96 | -62.25 | 0.55 | 103.7 | -52.99 | -0.46 | -1633.33 | -235.29 | 15.99 | 85.94 | -3.11 | -0.31 | 0.0 | -128.44 | -0.17 | -41.67 | -121.25 | 0.68 | -1.45 | 9.68 | 0.04 | 33.33 | 33.33 | 161.82 | -43.88 | -4.23 |
| 20Q3 (6) | 1.73 | 8.12 | 57.27 | -0.27 | 30.77 | 81.88 | -1.09 | -49.32 | -275.81 | -0.03 | -200.0 | 75.0 | 1.46 | 20.66 | 474.36 | 0.27 | -50.91 | -78.57 | 0.03 | -92.86 | 114.29 | 8.60 | -38.71 | -48.34 | -0.31 | -444.44 | -122.63 | -0.12 | -185.71 | -111.76 | 0.69 | 6.15 | 16.95 | 0.03 | 0.0 | 0.0 | 288.33 | 47.77 | 329.88 |
| 20Q2 (5) | 1.6 | 52.38 | 116.22 | -0.39 | 49.35 | 60.61 | -0.73 | -4.29 | -1925.0 | -0.01 | -150.0 | 0 | 1.21 | 332.14 | 584.0 | 0.55 | -45.0 | -43.88 | 0.42 | 0 | 4100.0 | 14.03 | -8.24 | 2.37 | 0.09 | -89.66 | -92.68 | 0.14 | -81.08 | -84.78 | 0.65 | 1.56 | 14.04 | 0.03 | 0.0 | 0.0 | 195.12 | 162.02 | 300.79 |
| 20Q1 (4) | 1.05 | -57.14 | 0.0 | -0.77 | 18.09 | 0.0 | -0.7 | 46.56 | 0.0 | 0.02 | -86.67 | 0.0 | 0.28 | -81.46 | 0.0 | 1.0 | -14.53 | 0.0 | 0 | -100.0 | 0.0 | 15.29 | -7.34 | 0.0 | 0.87 | -20.18 | 0.0 | 0.74 | -7.5 | 0.0 | 0.64 | 3.23 | 0.0 | 0.03 | 0.0 | 0.0 | 74.47 | -55.93 | 0.0 |
| 19Q4 (3) | 2.45 | 122.73 | 0.0 | -0.94 | 36.91 | 0.0 | -1.31 | -311.29 | 0.0 | 0.15 | 225.0 | 0.0 | 1.51 | 487.18 | 0.0 | 1.17 | -7.14 | 0.0 | 0.34 | 261.9 | 0.0 | 16.50 | -0.86 | 0.0 | 1.09 | -20.44 | 0.0 | 0.8 | -21.57 | 0.0 | 0.62 | 5.08 | 0.0 | 0.03 | 0.0 | 0.0 | 168.97 | 151.91 | 0.0 |
| 19Q3 (2) | 1.1 | 48.65 | 0.0 | -1.49 | -50.51 | 0.0 | 0.62 | 1450.0 | 0.0 | -0.12 | 0 | 0.0 | -0.39 | -56.0 | 0.0 | 1.26 | 28.57 | 0.0 | -0.21 | -2200.0 | 0.0 | 16.64 | 21.44 | 0.0 | 1.37 | 11.38 | 0.0 | 1.02 | 10.87 | 0.0 | 0.59 | 3.51 | 0.0 | 0.03 | 0.0 | 0.0 | 67.07 | 37.77 | 0.0 |
| 19Q2 (1) | 0.74 | 0.0 | 0.0 | -0.99 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.25 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 13.71 | 0.0 | 0.0 | 1.23 | 0.0 | 0.0 | 0.92 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 48.68 | 0.0 | 0.0 |
