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) | 4.26 | 16.08 | -3.51 | 0 | -0.77 | 0 | -0.04 | 0 | 0.75 | -30.56 | 1.48 | -15.91 | -0.22 | 0 | 11.17 | -29.74 | 0.8 | 0 | 0.6 | 0 | 4.16 | 6.67 | 0.04 | -20.0 | 88.75 | -11.98 |
| 2022 (9) | 3.67 | 41.15 | -2.59 | 0 | -1.58 | 0 | -0.01 | 0 | 1.08 | -6.09 | 1.76 | -5.88 | 0.12 | -90.91 | 15.90 | -33.85 | -0.07 | 0 | -0.31 | 0 | 3.9 | 6.56 | 0.05 | 25.0 | 100.82 | -15.08 |
| 2021 (8) | 2.6 | -30.11 | -1.45 | 0 | 1.65 | 0 | -0.17 | 0 | 1.15 | -78.86 | 1.87 | 90.82 | 1.32 | 97.01 | 24.04 | 183.28 | -1.43 | 0 | -1.51 | 0 | 3.66 | -10.73 | 0.04 | -63.64 | 118.72 | 34.36 |
| 2020 (7) | 3.72 | 28.72 | 1.72 | 0 | -4.98 | 0 | -0.36 | 0 | 5.44 | 0 | 0.98 | 3.16 | 0.67 | 0 | 8.48 | 4.5 | -0.44 | 0 | 0 | 0 | 4.1 | -17.51 | 0.11 | -45.0 | 88.36 | -98.17 |
| 2019 (6) | 2.89 | 54.55 | -3.91 | 0 | -0.49 | 0 | -0.03 | 0 | -1.02 | 0 | 0.95 | -53.43 | -2.87 | 0 | 8.12 | -59.36 | -2.06 | 0 | -5.11 | 0 | 4.97 | 235.81 | 0.2 | -4.76 | 4816.67 | 0 |
| 2018 (5) | 1.87 | -20.76 | 2.1 | -72.3 | -10.16 | 0 | 0.04 | -85.71 | 3.97 | -60.06 | 2.04 | -45.01 | 3.62 | -68.9 | 19.98 | -37.31 | -2.28 | 0 | -1.84 | 0 | 1.48 | -39.59 | 0.21 | 133.33 | 0.00 | 0 |
| 2017 (4) | 2.36 | 3271.43 | 7.58 | 0 | -4.91 | 0 | 0.28 | -65.43 | 9.94 | 0 | 3.71 | -86.24 | 11.64 | 0 | 31.87 | -88.21 | -1.78 | 0 | -1.42 | 0 | 2.45 | 68.97 | 0.09 | -10.0 | 210.71 | 291.33 |
| 2016 (3) | 0.07 | 0 | -25.69 | 0 | 24.4 | 6.6 | 0.81 | 24.62 | -25.62 | 0 | 26.97 | 21.05 | -1.73 | 0 | 270.24 | -53.18 | -3.16 | 0 | -1.42 | 0 | 1.45 | 457.69 | 0.1 | 42.86 | 53.85 | 0 |
| 2015 (2) | -2.56 | 0 | -20.5 | 0 | 22.89 | 663.0 | 0.65 | 0 | -23.06 | 0 | 22.28 | 155.5 | -0.43 | 0 | 577.20 | -12.63 | -2.67 | 0 | -1.2 | 0 | 0.26 | -46.94 | 0.07 | 133.33 | 0.00 | 0 |
| 2014 (1) | -0.88 | 0 | 0.87 | 0 | 3.0 | -69.76 | -0.75 | 0 | -0.01 | 0 | 8.72 | 344.9 | 6.9 | 0 | 660.61 | 2926.65 | -1.67 | 0 | -1.42 | 0 | 0.49 | -3.92 | 0.03 | 50.0 | 0.00 | 0 |
| 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) | -1.5 | -235.14 | -210.29 | -0.64 | 15.79 | -68.42 | 4.4 | 2688.24 | 1077.78 | -0.01 | -104.0 | -200.0 | -2.14 | -711.43 | -318.37 | 0.41 | -50.6 | -4.65 | 0.01 | -93.33 | 0 | 12.89 | -49.36 | -2.85 | -0.01 | -109.09 | -104.55 | -0.1 | 0 | -200.0 | 1.06 | 0.0 | 3.92 | 0.02 | 100.0 | 100.0 | -153.06 | -247.55 | -227.18 |
| 24Q1 (19) | 1.11 | 35.37 | 1333.33 | -0.76 | -261.9 | 64.15 | -0.17 | 85.71 | -117.89 | 0.25 | 1150.0 | 933.33 | 0.35 | -42.62 | 115.84 | 0.83 | 336.84 | 124.32 | 0.15 | 1600.0 | 475.0 | 25.46 | 315.4 | 114.0 | 0.11 | 191.67 | -50.0 | 0 | 100.0 | -100.0 | 1.06 | -0.93 | 4.95 | 0.01 | 0.0 | 0.0 | 103.74 | 26.51 | 1448.6 |
| 23Q4 (18) | 0.82 | -62.39 | -55.19 | -0.21 | 74.07 | 47.5 | -1.19 | -1387.5 | -183.33 | 0.02 | 150.0 | 0.0 | 0.61 | -55.47 | -57.34 | 0.19 | -61.22 | -44.12 | -0.01 | 93.75 | 0 | 6.13 | -52.47 | -47.36 | -0.12 | -125.0 | -9.09 | -0.08 | -118.6 | -100.0 | 1.07 | 1.9 | 4.9 | 0.01 | 0.0 | -50.0 | 82.00 | -43.95 | -55.19 |
| 23Q3 (17) | 2.18 | 60.29 | 9.0 | -0.81 | -113.16 | -102.5 | -0.08 | 82.22 | 61.9 | -0.04 | -500.0 | -150.0 | 1.37 | 39.8 | -14.37 | 0.49 | 13.95 | 25.64 | -0.16 | 0 | -220.0 | 12.89 | -2.84 | 8.45 | 0.48 | 118.18 | -2.04 | 0.43 | 330.0 | 7.5 | 1.05 | 2.94 | 8.25 | 0.01 | 0.0 | 0.0 | 146.31 | 21.57 | 0.95 |
| 23Q2 (16) | 1.36 | 1611.11 | 448.72 | -0.38 | 82.08 | 45.71 | -0.45 | -147.37 | -280.0 | 0.01 | 133.33 | 111.11 | 0.98 | 144.34 | 189.91 | 0.43 | 16.22 | -6.52 | 0 | 100.0 | 100.0 | 13.27 | 11.55 | -35.08 | 0.22 | 0.0 | 142.31 | 0.1 | -33.33 | 114.71 | 1.02 | 0.99 | 5.15 | 0.01 | 0.0 | 0.0 | 120.35 | 1664.6 | 192.58 |
| 23Q1 (15) | -0.09 | -104.92 | -139.13 | -2.12 | -430.0 | -92.73 | 0.95 | 326.19 | 179.83 | -0.03 | -250.0 | -50.0 | -2.21 | -254.55 | -154.02 | 0.37 | 8.82 | -35.09 | -0.04 | 0 | -112.5 | 11.90 | 2.18 | -45.11 | 0.22 | 300.0 | 214.29 | 0.15 | 475.0 | 1400.0 | 1.01 | -0.98 | 6.32 | 0.01 | -50.0 | 0.0 | -7.69 | -104.2 | -132.44 |
| 22Q4 (14) | 1.83 | -8.5 | -6.15 | -0.4 | 0.0 | 50.62 | -0.42 | -100.0 | -151.85 | 0.02 | -75.0 | 150.0 | 1.43 | -10.62 | 25.44 | 0.34 | -12.82 | 61.9 | 0 | 100.0 | 100.0 | 11.64 | -2.07 | 43.61 | -0.11 | -122.45 | -83.33 | -0.04 | -110.0 | 80.0 | 1.02 | 5.15 | 8.51 | 0.02 | 100.0 | 100.0 | 183.00 | 26.27 | -29.62 |
| 22Q3 (13) | 2.0 | 612.82 | 23.46 | -0.4 | 42.86 | -208.11 | -0.21 | -184.0 | -141.18 | 0.08 | 188.89 | 233.33 | 1.6 | 246.79 | -19.6 | 0.39 | -15.22 | -2.5 | -0.05 | 66.67 | -106.49 | 11.89 | -41.84 | -55.11 | 0.49 | 194.23 | 180.33 | 0.4 | 158.82 | 185.11 | 0.97 | 0.0 | 5.43 | 0.01 | 0.0 | 0.0 | 144.93 | 211.48 | -58.85 |
| 22Q2 (12) | -0.39 | -269.57 | 72.73 | -0.7 | 36.36 | -11.11 | 0.25 | 121.01 | -58.33 | -0.09 | -350.0 | -200.0 | -1.09 | -25.29 | 47.09 | 0.46 | -19.3 | -46.51 | -0.15 | -146.88 | -128.3 | 20.44 | -5.67 | -67.67 | -0.52 | -842.86 | 22.39 | -0.68 | -6900.0 | 12.82 | 0.97 | 2.11 | 7.78 | 0.01 | 0.0 | 0.0 | -130.00 | -648.26 | 88.18 |
| 22Q1 (11) | 0.23 | -88.21 | -50.0 | -1.1 | -35.8 | -189.47 | -1.19 | -246.91 | -340.74 | -0.02 | 50.0 | 50.0 | -0.87 | -176.32 | -1187.5 | 0.57 | 171.43 | 42.5 | 0.32 | 3300.0 | 966.67 | 21.67 | 167.3 | 26.25 | 0.07 | 216.67 | 177.78 | 0.01 | 105.0 | 116.67 | 0.95 | 1.06 | 4.4 | 0.01 | 0.0 | 0.0 | 23.71 | -90.88 | -55.67 |
| 21Q4 (10) | 1.95 | 20.37 | 191.04 | -0.81 | -318.92 | -912.5 | 0.81 | 58.82 | 128.03 | -0.04 | 33.33 | 0 | 1.14 | -42.71 | 93.22 | 0.21 | -47.5 | -36.36 | -0.01 | -101.3 | 0 | 8.11 | -69.39 | -36.36 | -0.06 | 90.16 | 62.5 | -0.2 | 57.45 | -1900.0 | 0.94 | 2.17 | 3.3 | 0.01 | 0.0 | 0.0 | 260.00 | -26.17 | 253.13 |
| 21Q3 (9) | 1.62 | 213.29 | 39.66 | 0.37 | 158.73 | -79.44 | 0.51 | -15.0 | 158.62 | -0.06 | -100.0 | 75.0 | 1.99 | 196.6 | -32.77 | 0.4 | -53.49 | 122.22 | 0.77 | 45.28 | 7800.0 | 26.49 | -58.11 | 359.16 | -0.61 | 8.96 | -916.67 | -0.47 | 39.74 | -195.92 | 0.92 | 2.22 | -9.8 | 0.01 | 0.0 | -75.0 | 352.17 | 132.02 | 370.58 |
| 21Q2 (8) | -1.43 | -410.87 | -205.93 | -0.63 | -65.79 | -125.0 | 0.6 | 322.22 | 340.0 | -0.03 | 25.0 | 70.0 | -2.06 | -2675.0 | -292.52 | 0.86 | 115.0 | 514.29 | 0.53 | 1666.67 | 1225.0 | 63.24 | 268.35 | 1069.85 | -0.67 | -644.44 | -71.79 | -0.78 | -1200.0 | -178.57 | 0.9 | -1.1 | -16.67 | 0.01 | 0.0 | -66.67 | -1100.00 | -2156.52 | -776.3 |
| 21Q1 (7) | 0.46 | -31.34 | -14.81 | -0.38 | -375.0 | -235.71 | -0.27 | 90.66 | 71.88 | -0.04 | 0 | -300.0 | 0.08 | -86.44 | -90.24 | 0.4 | 21.21 | 21.21 | 0.03 | 0 | -95.38 | 17.17 | 34.74 | 68.55 | -0.09 | 43.75 | -156.25 | -0.06 | -500.0 | 70.0 | 0.91 | 0.0 | -16.51 | 0.01 | 0.0 | -66.67 | 53.49 | -27.35 | -8.87 |
| 20Q4 (6) | 0.67 | -42.24 | 109.38 | -0.08 | -104.44 | 96.57 | -2.89 | -232.18 | -331.34 | 0 | 100.0 | 100.0 | 0.59 | -80.07 | 129.35 | 0.33 | 83.33 | 106.25 | 0 | 100.0 | 100.0 | 12.74 | 120.85 | 107.84 | -0.16 | -166.67 | 75.0 | -0.01 | -102.04 | 99.71 | 0.91 | -10.78 | -21.55 | 0.01 | -75.0 | -75.0 | 73.63 | -1.62 | 0 |
| 20Q3 (5) | 1.16 | -14.07 | 22.11 | 1.8 | 742.86 | 415.79 | -0.87 | -248.0 | -145.79 | -0.24 | -140.0 | -380.0 | 2.96 | 176.64 | 678.95 | 0.18 | 28.57 | -37.93 | -0.01 | -125.0 | 97.14 | 5.77 | 6.73 | -38.53 | -0.06 | 84.62 | 87.5 | 0.49 | 275.0 | 194.23 | 1.02 | -5.56 | -20.31 | 0.04 | 33.33 | 0.0 | 74.84 | -53.99 | -36.98 |
| 20Q2 (4) | 1.35 | 150.0 | 0.0 | -0.28 | -200.0 | 0.0 | -0.25 | 73.96 | 0.0 | -0.1 | -900.0 | 0.0 | 1.07 | 30.49 | 0.0 | 0.14 | -57.58 | 0.0 | 0.04 | -93.85 | 0.0 | 5.41 | -46.93 | 0.0 | -0.39 | -343.75 | 0.0 | -0.28 | -40.0 | 0.0 | 1.08 | -0.92 | 0.0 | 0.03 | 0.0 | 0.0 | 162.65 | 177.11 | 0.0 |
| 20Q1 (3) | 0.54 | 68.75 | 0.0 | 0.28 | 112.02 | 0.0 | -0.96 | -43.28 | 0.0 | -0.01 | 0.0 | 0.0 | 0.82 | 140.8 | 0.0 | 0.33 | 106.25 | 0.0 | 0.65 | 129.15 | 0.0 | 10.19 | 66.15 | 0.0 | 0.16 | 125.0 | 0.0 | -0.2 | 94.17 | 0.0 | 1.09 | -6.03 | 0.0 | 0.03 | -25.0 | 0.0 | 58.70 | 0 | 0.0 |
| 19Q4 (2) | 0.32 | -66.32 | 0.0 | -2.33 | -308.77 | 0.0 | -0.67 | -135.26 | 0.0 | -0.01 | 80.0 | 0.0 | -2.01 | -628.95 | 0.0 | 0.16 | -44.83 | 0.0 | -2.23 | -537.14 | 0.0 | 6.13 | -34.68 | 0.0 | -0.64 | -33.33 | 0.0 | -3.43 | -559.62 | 0.0 | 1.16 | -9.38 | 0.0 | 0.04 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q3 (1) | 0.95 | 0.0 | 0.0 | -0.57 | 0.0 | 0.0 | 1.9 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | -0.35 | 0.0 | 0.0 | 9.39 | 0.0 | 0.0 | -0.48 | 0.0 | 0.0 | -0.52 | 0.0 | 0.0 | 1.28 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 118.75 | 0.0 | 0.0 |
