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) | 0.13 | -76.79 | -1.79 | 0 | 3.84 | 113.33 | 0.55 | 223.53 | -1.66 | 0 | 1.11 | 5.71 | 0 | 0 | 2.26 | 39.93 | 0.35 | 0 | 1.93 | 0 | 2.25 | 5.14 | 0 | 0 | 3.11 | -90.5 |
| 2022 (9) | 0.56 | -84.91 | -1.86 | 0 | 1.8 | 0 | 0.17 | 21.43 | -1.3 | 0 | 1.05 | 8.25 | 0 | 0 | 1.61 | 7.98 | -1.91 | 0 | -0.43 | 0 | 2.14 | 3.38 | 0 | 0 | 32.75 | -53.57 |
| 2021 (8) | 3.71 | -14.91 | -2.35 | 0 | -1.37 | 0 | 0.14 | -94.8 | 1.36 | -77.03 | 0.97 | -15.65 | 0 | 0 | 1.49 | -35.28 | -0.32 | 0 | 3.19 | -55.38 | 2.07 | 0.0 | 0 | 0 | 70.53 | 49.15 |
| 2020 (7) | 4.36 | 19.45 | 1.56 | 0 | -6.43 | 0 | 2.69 | 427.45 | 5.92 | 129.46 | 1.15 | 11.65 | 0 | 0 | 2.31 | 4.41 | 2.33 | 0 | 7.15 | 511.11 | 2.07 | -2.82 | 0 | 0 | 47.29 | -57.25 |
| 2019 (6) | 3.65 | 68.2 | -1.07 | 0 | -1.66 | 0 | 0.51 | 240.0 | 2.58 | 145.71 | 1.03 | 3.0 | 0 | 0 | 2.21 | 5.65 | -1.13 | 0 | 1.17 | 0 | 2.13 | 5.97 | 0 | 0 | 110.61 | -33.74 |
| 2018 (5) | 2.17 | 538.24 | -1.12 | 0 | -0.47 | 0 | 0.15 | 0 | 1.05 | 0 | 1.0 | -21.26 | 0 | 0 | 2.09 | -26.37 | -1.55 | 0 | -0.72 | 0 | 2.01 | -8.22 | 0.01 | 0.0 | 166.92 | 582.42 |
| 2017 (4) | 0.34 | 0 | -1.93 | 0 | 1.81 | -73.34 | -0.02 | 0 | -1.59 | 0 | 1.27 | -62.2 | 0 | 0 | 2.84 | -63.08 | -0.82 | 0 | -0.81 | 0 | 2.19 | -3.1 | 0.01 | 0.0 | 24.46 | 0 |
| 2016 (3) | -1.11 | 0 | -5.48 | 0 | 6.79 | -31.76 | 1.09 | 0 | -6.59 | 0 | 3.36 | -66.57 | -0.04 | 0 | 7.70 | -64.78 | 0.24 | 0 | -0.15 | 0 | 2.26 | 56.94 | 0.01 | 0.0 | -52.36 | 0 |
| 2015 (2) | 0.82 | 355.56 | -10.04 | 0 | 9.95 | 18.45 | -0.56 | 0 | -9.22 | 0 | 10.05 | 10.32 | -0.6 | 0 | 21.87 | 28.8 | -0.2 | 0 | 0.37 | 0 | 1.44 | -2.7 | 0.01 | 0.0 | 45.05 | -89.99 |
| 2014 (1) | 0.18 | -91.82 | -9.32 | 0 | 8.4 | 950.0 | -0.1 | 0 | -9.14 | 0 | 9.11 | 319.82 | -0.01 | 0 | 16.98 | 360.81 | -1.75 | 0 | -1.45 | 0 | 1.48 | 0.68 | 0.01 | 0.0 | 450.00 | 229.32 |
| 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q2 (20) | 1.93 | 201.56 | -25.77 | -0.42 | -282.61 | -75.0 | -1.67 | -2285.71 | -591.18 | 0.02 | 166.67 | -50.0 | 1.51 | 73.56 | -36.02 | 0.23 | -28.12 | 21.05 | -0.02 | -200.0 | -300.0 | 1.73 | -40.04 | 6.07 | -0.03 | -150.0 | 95.31 | 0.71 | -38.79 | 273.68 | 0.59 | 1.72 | 5.36 | 0 | 0 | 0 | 148.46 | 303.63 | -57.17 |
| 24Q1 (19) | 0.64 | 6.67 | 114.68 | 0.23 | 134.33 | 132.86 | -0.07 | 94.02 | -101.39 | -0.03 | -105.0 | -200.0 | 0.87 | 1342.86 | 117.19 | 0.32 | 3.23 | 0.0 | 0.02 | 104.35 | -80.0 | 2.88 | 21.23 | 19.78 | 0.06 | -86.05 | -91.04 | 1.16 | 2420.0 | -11.45 | 0.58 | 1.75 | 3.57 | 0 | 0 | 0 | 36.78 | -68.12 | 115.78 |
| 23Q4 (18) | 0.6 | -53.49 | 120.91 | -0.67 | -272.22 | -13.56 | -1.17 | -207.89 | -133.52 | 0.6 | 850.0 | 46.34 | -0.07 | -106.31 | 97.98 | 0.31 | 6.9 | -26.19 | -0.46 | -231.43 | -1433.33 | 2.37 | -9.23 | -25.51 | 0.43 | 490.91 | 164.18 | -0.05 | -110.2 | 95.73 | 0.57 | 1.79 | 5.56 | 0 | 0 | 0 | 115.38 | -6.08 | 0 |
| 23Q3 (17) | 1.29 | -50.38 | -31.02 | -0.18 | 25.0 | 70.49 | -0.38 | -211.76 | 83.04 | -0.08 | -300.0 | 50.0 | 1.11 | -52.97 | -11.9 | 0.29 | 52.63 | 31.82 | 0.35 | 3400.0 | 3400.0 | 2.61 | 60.75 | 74.13 | -0.11 | 82.81 | 87.36 | 0.49 | 157.89 | -43.02 | 0.56 | 0.0 | 5.66 | 0 | 0 | 0 | 122.86 | -64.56 | -8.68 |
| 23Q2 (16) | 2.6 | 159.63 | 18.18 | -0.24 | 65.71 | 17.24 | 0.34 | -93.27 | 164.15 | 0.04 | 500.0 | -55.56 | 2.36 | 146.64 | 23.56 | 0.19 | -40.62 | 0.0 | 0.01 | -90.0 | -66.67 | 1.63 | -32.29 | 66.95 | -0.64 | -195.52 | -420.0 | 0.19 | -85.5 | 375.0 | 0.56 | 0.0 | 5.66 | 0 | 0 | 0 | 346.67 | 248.69 | -10.18 |
| 23Q1 (15) | -4.36 | -51.92 | -592.06 | -0.7 | -18.64 | -94.44 | 5.05 | 44.7 | 363.3 | -0.01 | -102.44 | 93.75 | -5.06 | -46.24 | -411.11 | 0.32 | -23.81 | 39.13 | 0.1 | 433.33 | 1100.0 | 2.40 | -24.61 | 85.19 | 0.67 | 200.0 | 217.54 | 1.31 | 211.97 | 1035.71 | 0.56 | 3.7 | 5.66 | 0 | 0 | 0 | -233.16 | 0 | -44.33 |
| 22Q4 (14) | -2.87 | -253.48 | -523.91 | -0.59 | 3.28 | 43.81 | 3.49 | 255.8 | 330.86 | 0.41 | 356.25 | -42.25 | -3.46 | -374.6 | -129.14 | 0.42 | 90.91 | 55.56 | -0.03 | -400.0 | -200.0 | 3.19 | 112.2 | 96.39 | -0.67 | 22.99 | -494.12 | -1.17 | -236.05 | -680.0 | 0.54 | 1.89 | 3.85 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q3 (13) | 1.87 | -15.0 | -39.29 | -0.61 | -110.34 | 0.0 | -2.24 | -322.64 | 24.83 | -0.16 | -277.78 | 74.6 | 1.26 | -34.03 | -48.99 | 0.22 | 15.79 | 29.41 | 0.01 | -66.67 | 133.33 | 1.50 | 54.12 | 44.96 | -0.87 | -535.0 | -117.5 | 0.86 | 2050.0 | -39.86 | 0.53 | 0.0 | 1.92 | 0 | 0 | 0 | 134.53 | -65.14 | -14.83 |
| 22Q2 (12) | 2.2 | 449.21 | 279.31 | -0.29 | 19.44 | 0.0 | -0.53 | -148.62 | -160.92 | 0.09 | 156.25 | -52.63 | 1.91 | 292.93 | 558.62 | 0.19 | -17.39 | -13.64 | 0.03 | 400.0 | 200.0 | 0.97 | -24.89 | -26.88 | 0.2 | 135.09 | 166.67 | 0.04 | 128.57 | 106.9 | 0.53 | 0.0 | 1.92 | 0 | 0 | 0 | 385.96 | 338.93 | 0 |
| 22Q1 (11) | -0.63 | -36.96 | -226.0 | -0.36 | 65.71 | 12.2 | 1.09 | 34.57 | 1657.14 | -0.16 | -122.54 | -23.08 | -0.99 | 34.44 | -1200.0 | 0.23 | -14.81 | -23.33 | -0.01 | -133.33 | 0.0 | 1.30 | -20.05 | -33.62 | -0.57 | -435.29 | -385.0 | -0.14 | 6.67 | -105.6 | 0.53 | 1.92 | 3.92 | 0 | 0 | 0 | -161.54 | -29.93 | -1072.46 |
| 21Q4 (10) | -0.46 | -114.94 | -192.0 | -1.05 | -72.13 | -105.88 | 0.81 | 127.18 | 166.39 | 0.71 | 212.7 | 273.17 | -1.51 | -161.13 | -15000.0 | 0.27 | 58.82 | -18.18 | 0.03 | 200.0 | 0 | 1.62 | 56.63 | -31.51 | 0.17 | 142.5 | -81.32 | -0.15 | -110.49 | -110.79 | 0.52 | 0.0 | 0.0 | 0 | 0 | 0 | -124.32 | -178.71 | -574.92 |
| 21Q3 (9) | 3.08 | 431.03 | 187.85 | -0.61 | -110.34 | -258.82 | -2.98 | -442.53 | -520.83 | -0.63 | -431.58 | -103.23 | 2.47 | 751.72 | 174.44 | 0.17 | -22.73 | -46.88 | -0.03 | -400.0 | -400.0 | 1.04 | -22.26 | -54.06 | -0.4 | -33.33 | -139.6 | 1.43 | 346.55 | -3.38 | 0.52 | 0.0 | 0.0 | 0 | 0 | 0 | 157.95 | 0 | 195.23 |
| 21Q2 (8) | 0.58 | 16.0 | -83.19 | -0.29 | 29.27 | -7.41 | 0.87 | 1342.86 | 118.05 | 0.19 | 246.15 | 26.67 | 0.29 | 222.22 | -90.88 | 0.22 | -26.67 | -29.03 | 0.01 | 200.0 | 150.0 | 1.33 | -31.82 | -53.36 | -0.3 | -250.0 | -144.78 | -0.58 | -123.2 | -146.03 | 0.52 | 1.96 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 21Q1 (7) | 0.5 | 0.0 | 175.76 | -0.41 | 19.61 | -116.4 | -0.07 | 94.26 | -177.78 | -0.13 | 68.29 | -103.98 | 0.09 | 1000.0 | -95.11 | 0.3 | -9.09 | 66.67 | -0.01 | 0 | 0 | 1.95 | -17.5 | 17.59 | 0.2 | -78.02 | 174.07 | 2.5 | 79.86 | -17.22 | 0.51 | -1.92 | -1.92 | 0 | 0 | 0 | 16.61 | -36.54 | 189.1 |
| 20Q4 (6) | 0.5 | -53.27 | -71.75 | -0.51 | -200.0 | -950.0 | -1.22 | -154.17 | 6.15 | -0.41 | -32.26 | -161.19 | -0.01 | -101.11 | -100.55 | 0.33 | 3.12 | 6.45 | 0 | -100.0 | 0 | 2.37 | 5.05 | -9.14 | 0.91 | -9.9 | 360.0 | 1.39 | -6.08 | 2085.71 | 0.52 | 0.0 | -1.89 | 0 | 0 | 0 | 26.18 | -51.07 | -93.2 |
| 20Q3 (5) | 1.07 | -68.99 | 723.08 | -0.17 | 37.04 | 65.31 | -0.48 | 90.04 | 64.71 | -0.31 | -306.67 | -93.75 | 0.9 | -71.7 | 350.0 | 0.32 | 3.23 | 14.29 | 0.01 | 150.0 | 200.0 | 2.26 | -21.07 | -0.05 | 1.01 | 50.75 | 488.46 | 1.48 | 17.46 | 27.59 | 0.52 | 0.0 | -1.89 | 0 | 0 | 0 | 53.50 | -72.4 | 595.5 |
| 20Q2 (4) | 3.45 | 622.73 | 0.0 | -0.27 | -110.8 | 0.0 | -4.82 | -5455.56 | 0.0 | 0.15 | -95.41 | 0.0 | 3.18 | 72.83 | 0.0 | 0.31 | 72.22 | 0.0 | -0.02 | 0 | 0.0 | 2.86 | 71.9 | 0.0 | 0.67 | 348.15 | 0.0 | 1.26 | -58.28 | 0.0 | 0.52 | 0.0 | 0.0 | 0 | 0 | 0.0 | 193.82 | 1139.58 | 0.0 |
| 20Q1 (3) | -0.66 | -137.29 | 0.0 | 2.5 | 4066.67 | 0.0 | 0.09 | 106.92 | 0.0 | 3.27 | 388.06 | 0.0 | 1.84 | 0.55 | 0.0 | 0.18 | -41.94 | 0.0 | 0 | 0 | 0.0 | 1.66 | -36.25 | 0.0 | -0.27 | 22.86 | 0.0 | 3.02 | 4414.29 | 0.0 | 0.52 | -1.89 | 0.0 | 0 | 0 | 0.0 | -18.64 | -104.85 | 0.0 |
| 19Q4 (2) | 1.77 | 1261.54 | 0.0 | 0.06 | 112.24 | 0.0 | -1.3 | 4.41 | 0.0 | 0.67 | 518.75 | 0.0 | 1.83 | 608.33 | 0.0 | 0.31 | 10.71 | 0.0 | 0 | 100.0 | 0.0 | 2.61 | 15.56 | 0.0 | -0.35 | -34.62 | 0.0 | -0.07 | -106.03 | 0.0 | 0.53 | 0.0 | 0.0 | 0 | 0 | 0.0 | 384.78 | 4902.17 | 0.0 |
| 19Q3 (1) | 0.13 | 0.0 | 0.0 | -0.49 | 0.0 | 0.0 | -1.36 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | -0.36 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 2.26 | 0.0 | 0.0 | -0.26 | 0.0 | 0.0 | 1.16 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 7.69 | 0.0 | 0.0 |
