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) | 1.83 | 69.44 | -0.77 | 0 | 0.16 | 0 | -1.44 | 0 | 1.06 | 60.61 | 1.62 | 28.57 | -0.02 | 0 | 6.10 | 20.2 | -0.14 | 0 | 0.51 | -40.0 | 1.64 | 1.23 | 0 | 0 | 85.12 | 94.66 |
| 2022 (9) | 1.08 | -59.55 | -0.42 | 0 | -1.93 | 0 | -1.57 | 0 | 0.66 | -85.0 | 1.26 | 121.05 | 0.02 | -60.0 | 5.07 | 147.93 | -0.58 | 0 | 0.85 | 13.33 | 1.62 | 10.96 | 0 | 0 | 43.72 | -63.81 |
| 2021 (8) | 2.67 | 0 | 1.73 | -46.6 | -4.1 | 0 | -2.84 | 0 | 4.4 | 0 | 0.57 | -21.92 | 0.05 | 0 | 2.05 | -45.94 | -1.72 | 0 | 0.75 | 0 | 1.46 | 2.82 | 0 | 0 | 120.81 | 0 |
| 2020 (7) | -3.86 | 0 | 3.24 | 0 | 1.43 | -49.29 | -1.34 | 0 | -0.62 | 0 | 0.73 | 82.5 | -0.02 | 0 | 3.78 | 136.14 | -2.69 | 0 | -1.12 | 0 | 1.42 | 2.16 | 0 | 0 | -1286.67 | 0 |
| 2019 (6) | -0.08 | 0 | -3.15 | 0 | 2.82 | -41.25 | -0.85 | 0 | -3.23 | 0 | 0.4 | -85.29 | -0.38 | 0 | 1.60 | -85.51 | -1.51 | 0 | -0.83 | 0 | 1.39 | 456.0 | 0 | 0 | -14.29 | 0 |
| 2018 (5) | -0.87 | 0 | -4.11 | 0 | 4.8 | 59.47 | -0.83 | 0 | -4.98 | 0 | 2.72 | 231.71 | 0.01 | -50.0 | 11.06 | 259.77 | -2.46 | 0 | -1.02 | 0 | 0.25 | 19.05 | 0 | 0 | 0.00 | 0 |
| 2017 (4) | -2.93 | 0 | -0.08 | 0 | 3.01 | 65.38 | -4.69 | 0 | -3.01 | 0 | 0.82 | 70.83 | 0.02 | 100.0 | 3.07 | 92.61 | -1.56 | 0 | 0.56 | 0 | 0.21 | 16.67 | 0 | 0 | -380.52 | 0 |
| 2016 (3) | -4.03 | 0 | 0.4 | -45.21 | 1.82 | -67.38 | -0.28 | 0 | -3.63 | 0 | 0.48 | 65.52 | 0.01 | 0 | 1.60 | 70.8 | -2.14 | 0 | -1.87 | 0 | 0.18 | 12.5 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | -4.32 | 0 | 0.73 | 0 | 5.58 | 325.95 | -0.01 | 0 | -3.59 | 0 | 0.29 | 45.0 | -0.02 | 0 | 0.93 | 61.5 | -3.29 | 0 | -2.67 | 0 | 0.16 | -36.0 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | -0.34 | 0 | -0.06 | 0 | 1.31 | -40.18 | -2.5 | 0 | -0.4 | 0 | 0.2 | 66.67 | -0.04 | 0 | 0.58 | 79.45 | -3.68 | 0 | 0.53 | 0 | 0.25 | -40.48 | 0 | 0 | -43.59 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | -0.71 | -171.0 | -147.02 | -0.1 | 94.25 | 75.0 | 1.27 | 47.67 | 605.56 | -0.16 | -200.0 | -220.0 | -0.81 | -9.46 | -172.97 | 0.38 | -40.62 | -19.15 | -0.01 | 88.89 | -120.0 | 5.92 | -35.35 | 0.37 | 0.05 | -87.18 | -73.68 | 0.14 | -50.0 | -62.16 | 0.45 | 2.27 | 9.76 | 0 | 0 | 0 | -120.34 | -186.64 | -162.16 |
| 24Q2 (19) | 1.0 | 4.17 | 1350.0 | -1.74 | -163.64 | -5900.0 | 0.86 | 226.47 | 196.55 | 0.16 | 133.33 | 143.24 | -0.74 | -346.67 | -1380.0 | 0.64 | 39.13 | -8.57 | -0.09 | 0 | -115.52 | 9.16 | 76.15 | -18.64 | 0.39 | -43.48 | 277.27 | 0.28 | -36.36 | 211.11 | 0.44 | 0.0 | 12.82 | 0 | 0 | 0 | 138.89 | 27.31 | 933.33 |
| 24Q1 (18) | 0.96 | 254.84 | -5.88 | -0.66 | -540.0 | -22.22 | -0.68 | -126.67 | 0 | -0.48 | -29.73 | 27.27 | 0.3 | 163.83 | -37.5 | 0.46 | 58.62 | 187.5 | 0 | -100.0 | 100.0 | 5.20 | 11.48 | 99.79 | 0.69 | 675.0 | 6800.0 | 0.44 | 500.0 | 158.82 | 0.44 | -4.35 | 15.79 | 0 | 0 | 0 | 109.09 | 161.58 | -41.18 |
| 23Q4 (17) | -0.62 | -141.06 | -180.52 | 0.15 | 137.5 | 36.36 | -0.3 | -266.67 | 81.48 | -0.37 | -640.0 | -305.56 | -0.47 | -142.34 | -153.41 | 0.29 | -38.3 | 383.33 | 0.01 | -80.0 | 0 | 4.66 | -20.94 | 298.63 | -0.12 | -163.16 | -9.09 | -0.11 | -129.73 | 42.11 | 0.46 | 12.2 | 6.98 | 0 | 0 | 0 | -177.14 | -191.5 | -155.21 |
| 23Q3 (16) | 1.51 | 1987.5 | 96.1 | -0.4 | -1433.33 | -290.48 | 0.18 | -37.93 | 128.57 | -0.05 | 86.49 | 86.84 | 1.11 | 2320.0 | 13.27 | 0.47 | -32.86 | 571.43 | 0.05 | -91.38 | 0 | 5.90 | -47.6 | 452.64 | 0.19 | 186.36 | 186.36 | 0.37 | 311.11 | 164.29 | 0.41 | 5.13 | 0.0 | 0 | 0 | 0 | 193.59 | 1261.54 | 38.28 |
| 23Q2 (15) | -0.08 | -107.84 | -132.0 | 0.03 | 105.56 | -25.0 | 0.29 | 0 | 167.44 | -0.37 | 43.94 | 47.89 | -0.05 | -110.42 | -117.24 | 0.7 | 337.5 | 600.0 | 0.58 | 187.88 | 0 | 11.25 | 332.58 | 690.03 | -0.22 | -2300.0 | -2300.0 | 0.09 | -47.06 | -89.02 | 0.39 | 2.63 | -2.5 | 0 | 0 | 0 | -16.67 | -108.99 | -181.33 |
| 23Q1 (14) | 1.02 | 32.47 | 243.66 | -0.54 | -590.91 | 31.65 | 0 | 100.0 | -100.0 | -0.66 | -466.67 | 0.0 | 0.48 | -45.45 | 132.0 | 0.16 | 166.67 | -84.31 | -0.66 | 0 | -6700.0 | 2.60 | 122.44 | -84.36 | 0.01 | 109.09 | 103.85 | 0.17 | 189.47 | 88.89 | 0.38 | -11.63 | 2.7 | 0 | 0 | 0 | 185.45 | -42.2 | 220.15 |
| 22Q4 (13) | 0.77 | 0.0 | 305.26 | 0.11 | -47.62 | 111.7 | -1.62 | -157.14 | -218.25 | 0.18 | 147.37 | 113.24 | 0.88 | -10.2 | 217.33 | 0.06 | -14.29 | -82.35 | 0 | 0 | -100.0 | 1.17 | 9.61 | -78.05 | -0.11 | 50.0 | 91.47 | -0.19 | -235.71 | -190.48 | 0.43 | 4.88 | 16.22 | 0 | 0 | 0 | 320.83 | 129.17 | 879.39 |
| 22Q3 (12) | 0.77 | 208.0 | -50.96 | 0.21 | 425.0 | -27.59 | -0.63 | -46.51 | 63.37 | -0.38 | 46.48 | -65.22 | 0.98 | 237.93 | -47.31 | 0.07 | -30.0 | 40.0 | 0 | 0 | -100.0 | 1.07 | -25.09 | 54.51 | -0.22 | -2300.0 | -4.76 | 0.14 | -82.93 | 187.5 | 0.41 | 2.5 | 13.89 | 0 | 0 | 0 | 140.00 | 583.2 | -82.17 |
| 22Q2 (11) | 0.25 | 135.21 | -19.35 | 0.04 | 105.06 | -97.06 | -0.43 | -157.33 | 77.25 | -0.71 | -7.58 | 36.04 | 0.29 | 119.33 | -82.63 | 0.1 | -90.2 | 233.33 | 0 | -100.0 | 100.0 | 1.42 | -91.44 | 296.49 | 0.01 | 103.85 | -94.74 | 0.82 | 811.11 | -43.06 | 0.4 | 8.11 | 8.11 | 0 | 0 | 0 | 20.49 | 113.28 | 19.65 |
| 22Q1 (10) | -0.71 | -473.68 | -220.34 | -0.79 | 15.96 | -177.45 | 0.75 | -45.26 | 140.32 | -0.66 | 51.47 | -340.0 | -1.5 | -100.0 | -193.17 | 1.02 | 200.0 | 537.5 | 0.01 | 0.0 | -50.0 | 16.64 | 212.23 | 512.54 | -0.26 | 79.84 | 38.1 | 0.09 | -57.14 | 112.16 | 0.37 | 0.0 | 2.78 | 0 | 0 | 0 | -154.35 | -571.17 | 0 |
| 21Q4 (9) | 0.19 | -87.9 | 133.93 | -0.94 | -424.14 | -23.68 | 1.37 | 179.65 | -33.5 | -1.36 | -491.3 | -7.94 | -0.75 | -140.32 | 43.18 | 0.34 | 580.0 | 47.83 | 0.01 | -85.71 | 125.0 | 5.33 | 671.66 | 33.46 | -1.29 | -514.29 | -44.94 | 0.21 | 231.25 | -69.12 | 0.37 | 2.78 | 2.78 | 0 | 0 | 0 | 32.76 | -95.83 | 160.84 |
| 21Q3 (8) | 1.57 | 406.45 | 291.46 | 0.29 | -78.68 | -82.42 | -1.72 | 8.99 | 7.53 | -0.23 | 79.28 | -428.57 | 1.86 | 11.38 | 124.1 | 0.05 | 66.67 | 0 | 0.07 | 240.0 | 600.0 | 0.69 | 92.22 | 0 | -0.21 | -210.53 | 69.12 | -0.16 | -111.11 | 74.19 | 0.36 | -2.7 | 0.0 | 0 | 0 | 0 | 785.00 | 4483.39 | 0 |
| 21Q2 (7) | 0.31 | -47.46 | 616.67 | 1.36 | 33.33 | -26.88 | -1.89 | -1.61 | 50.0 | -1.11 | -640.0 | -953.85 | 1.67 | 3.73 | -7.22 | 0.03 | -81.25 | 50.0 | -0.05 | -350.0 | -141.67 | 0.36 | -86.77 | -10.9 | 0.19 | 145.24 | 135.85 | 1.44 | 294.59 | 376.92 | 0.37 | 2.78 | 2.78 | 0 | 0 | 0 | 17.13 | 0 | 0 |
| 21Q1 (6) | 0.59 | 205.36 | 124.28 | 1.02 | 234.21 | 112.5 | -1.86 | -190.29 | -137.13 | -0.15 | 88.1 | 44.44 | 1.61 | 221.97 | 182.56 | 0.16 | -30.43 | -65.96 | 0.02 | 150.0 | 118.18 | 2.72 | -31.97 | -75.67 | -0.42 | 52.81 | 28.81 | -0.74 | -208.82 | -12.12 | 0.36 | 0.0 | 2.86 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 20Q4 (5) | -0.56 | 31.71 | -175.68 | -0.76 | -146.06 | 32.74 | 2.06 | 210.75 | 1571.43 | -1.26 | -1900.0 | -329.09 | -1.32 | -259.04 | -238.46 | 0.23 | 0 | -93.72 | -0.04 | -500.0 | 88.57 | 3.99 | 0 | -92.96 | -0.89 | -30.88 | -27.14 | 0.68 | 209.68 | 180.95 | 0.36 | 0.0 | 2.86 | 0 | 0 | 0 | -53.85 | 0 | 0 |
| 20Q3 (4) | -0.82 | -1266.67 | 0.0 | 1.65 | -11.29 | 0.0 | -1.86 | 50.79 | 0.0 | 0.07 | -46.15 | 0.0 | 0.83 | -53.89 | 0.0 | 0 | -100.0 | 0.0 | 0.01 | -91.67 | 0.0 | -0.00 | -100.0 | 0.0 | -0.68 | -28.3 | 0.0 | -0.62 | -19.23 | 0.0 | 0.36 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | -0.06 | 97.53 | 0.0 | 1.86 | 287.5 | 0.0 | -3.78 | -175.45 | 0.0 | 0.13 | 148.15 | 0.0 | 1.8 | 192.31 | 0.0 | 0.02 | -95.74 | 0.0 | 0.12 | 209.09 | 0.0 | 0.40 | -96.39 | 0.0 | -0.53 | 10.17 | 0.0 | -0.52 | 21.21 | 0.0 | 0.36 | 2.86 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -2.43 | -428.38 | 0.0 | 0.48 | 142.48 | 0.0 | 5.01 | 3678.57 | 0.0 | -0.27 | -149.09 | 0.0 | -1.95 | -400.0 | 0.0 | 0.47 | -87.16 | 0.0 | -0.11 | 68.57 | 0.0 | 11.16 | -80.33 | 0.0 | -0.59 | 15.71 | 0.0 | -0.66 | 21.43 | 0.0 | 0.35 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | 0.74 | 0.0 | 0.0 | -1.13 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | -0.39 | 0.0 | 0.0 | 3.66 | 0.0 | 0.0 | -0.35 | 0.0 | 0.0 | 56.74 | 0.0 | 0.0 | -0.7 | 0.0 | 0.0 | -0.84 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
