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) | -1.31 | 0 | 0.3 | 0 | -0.99 | 0 | 0.15 | 200.0 | -1.01 | 0 | 0.97 | -37.82 | 0.91 | 264.0 | 3.61 | -26.18 | -0.92 | 0 | -0.44 | 0 | 0.95 | -14.41 | 0.03 | 50.0 | -242.59 | 0 |
| 2022 (9) | 3.7 | 111.43 | -0.79 | 0 | -2.69 | 0 | 0.05 | -76.19 | 2.91 | 0 | 1.56 | -55.43 | 0.25 | 150.0 | 4.89 | -51.03 | 0.59 | -58.16 | 0.77 | -46.53 | 1.11 | 0.0 | 0.02 | 0.0 | 194.74 | 185.98 |
| 2021 (8) | 1.75 | 18.24 | -3.93 | 0 | 0.94 | 11.9 | 0.21 | 0 | -2.18 | 0 | 3.5 | 845.95 | 0.1 | 0 | 9.99 | 671.55 | 1.41 | 104.35 | 1.44 | 34.58 | 1.11 | -0.89 | 0.02 | 0.0 | 68.09 | 1.68 |
| 2020 (7) | 1.48 | -11.9 | -0.65 | 0 | 0.84 | 0 | -0.25 | 0 | 0.83 | -30.25 | 0.37 | -64.76 | 0 | 0 | 1.29 | -57.44 | 0.69 | 3350.0 | 1.07 | 105.77 | 1.12 | -4.27 | 0.02 | -33.33 | 66.97 | -31.44 |
| 2019 (6) | 1.68 | 52.73 | -0.49 | 0 | -1.63 | 0 | 0.06 | 500.0 | 1.19 | 0 | 1.05 | -51.39 | -0.41 | 0 | 3.04 | -49.05 | 0.02 | -97.89 | 0.52 | -53.98 | 1.17 | 11.43 | 0.03 | -25.0 | 97.67 | 97.12 |
| 2018 (5) | 1.1 | -0.9 | -1.94 | 0 | -2.39 | 0 | 0.01 | 0.0 | -0.84 | 0 | 2.16 | 122.68 | 0 | 0 | 5.97 | 106.92 | 0.95 | -45.4 | 1.13 | 3.67 | 1.05 | 12.9 | 0.04 | -50.0 | 49.55 | -6.26 |
| 2017 (4) | 1.11 | -52.77 | -1.31 | 0 | 5.16 | 0 | 0.01 | -80.0 | -0.2 | 0 | 0.97 | 115.56 | -0.06 | 0 | 2.89 | 107.99 | 1.74 | -3.33 | 1.09 | -10.66 | 0.93 | 0.0 | 0.08 | 33.33 | 52.86 | -50.29 |
| 2016 (3) | 2.35 | 25.0 | -0.92 | 0 | -0.85 | 0 | 0.05 | 0 | 1.43 | 13.49 | 0.45 | 50.0 | -0.05 | 0 | 1.39 | 61.93 | 1.8 | 100.0 | 1.22 | 34.07 | 0.93 | 1.09 | 0.06 | 0.0 | 106.33 | 6.9 |
| 2015 (2) | 1.88 | -3.59 | -0.62 | 0 | -0.82 | 0 | -0.02 | 0 | 1.26 | -15.44 | 0.3 | -36.17 | -0.01 | 0 | 0.86 | -35.59 | 0.9 | 190.32 | 0.91 | 59.65 | 0.92 | 0.0 | 0.06 | 20.0 | 99.47 | -21.44 |
| 2014 (1) | 1.95 | 1200.0 | -0.46 | 0 | -1.94 | 0 | 0.04 | -20.0 | 1.49 | 0 | 0.47 | -73.74 | 0 | 0 | 1.33 | -73.25 | 0.31 | 0 | 0.57 | -19.72 | 0.92 | 33.33 | 0.05 | -37.5 | 126.62 | 1149.35 |
| 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) | -0.26 | -116.77 | -218.18 | -0.08 | -166.67 | -200.0 | 0.42 | 166.67 | 135.29 | -0.34 | -466.67 | -580.0 | -0.34 | -120.36 | -213.33 | 0.42 | 366.67 | 40.0 | 0.39 | 0 | 0 | 5.53 | 390.61 | 33.55 | -0.26 | -8.33 | -23.81 | -0.02 | -109.09 | 94.44 | 0.27 | 8.0 | 28.57 | 0 | 0 | -100.0 | -104.00 | -131.54 | 0 |
| 24Q2 (19) | 1.55 | 584.38 | 251.96 | 0.12 | 20.0 | 166.67 | -0.63 | -65.79 | -450.0 | -0.06 | 93.41 | -185.71 | 1.67 | 859.09 | 239.17 | 0.09 | -47.06 | -59.09 | 0 | -100.0 | 0 | 1.13 | -51.23 | -70.56 | -0.24 | -50.0 | -4.35 | 0.22 | -72.84 | 195.65 | 0.25 | 4.17 | 8.7 | 0 | 0 | -100.0 | 329.79 | 1182.11 | 103.23 |
| 24Q1 (18) | -0.32 | -45.45 | -10.34 | 0.1 | -76.19 | 600.0 | -0.38 | -416.67 | -245.45 | -0.91 | -668.75 | -2933.33 | -0.22 | -210.0 | 29.03 | 0.17 | -5.56 | -39.29 | 0.2 | -69.23 | -23.08 | 2.31 | -2.09 | -48.69 | -0.16 | 27.27 | 38.46 | 0.81 | 138.24 | 505.0 | 0.24 | 9.09 | -17.24 | 0 | 0 | -100.0 | -30.48 | 22.42 | 89.49 |
| 23Q4 (17) | -0.22 | -200.0 | -135.48 | 0.42 | 425.0 | 1300.0 | 0.12 | 110.08 | 130.77 | 0.16 | 420.0 | 45.45 | 0.2 | -33.33 | -69.23 | 0.18 | -40.0 | -30.77 | 0.65 | 0 | 160.0 | 2.36 | -42.99 | -37.57 | -0.22 | -4.76 | -266.67 | 0.34 | 194.44 | 666.67 | 0.22 | 4.76 | -21.43 | 0 | -100.0 | -100.0 | -39.29 | 0 | -114.57 |
| 23Q3 (16) | 0.22 | 121.57 | -80.7 | 0.08 | 144.44 | 110.67 | -1.19 | -761.11 | -310.34 | -0.05 | -171.43 | 50.0 | 0.3 | 125.0 | -23.08 | 0.3 | 36.36 | -55.22 | 0 | 0 | 0 | 4.14 | 8.15 | -51.09 | -0.21 | 8.7 | -310.0 | -0.36 | -56.52 | -238.46 | 0.21 | -8.7 | -25.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 23Q2 (15) | -1.02 | -251.72 | -209.68 | -0.18 | -800.0 | -169.23 | 0.18 | 263.64 | 111.76 | 0.07 | 333.33 | -46.15 | -1.2 | -287.1 | -200.84 | 0.22 | -21.43 | -18.52 | 0 | -100.0 | 0 | 3.83 | -15.01 | 16.34 | -0.23 | 11.54 | -167.65 | -0.23 | -15.0 | -195.83 | 0.23 | -20.69 | -17.86 | 0.01 | 0.0 | 0.0 | -10200.00 | -3417.24 | -5912.9 |
| 23Q1 (14) | -0.29 | -146.77 | -128.71 | -0.02 | -166.67 | 93.75 | -0.11 | 71.79 | 76.6 | -0.03 | -127.27 | 66.67 | -0.31 | -147.69 | -144.93 | 0.28 | 7.69 | -22.22 | 0.26 | 4.0 | 0 | 4.50 | 19.12 | 11.04 | -0.26 | -333.33 | -223.81 | -0.2 | -233.33 | -158.82 | 0.29 | 3.57 | 7.41 | 0.01 | 0.0 | 0.0 | -290.00 | -207.58 | -278.02 |
| 22Q4 (13) | 0.62 | -45.61 | -3.12 | 0.03 | 104.0 | 101.91 | -0.39 | -34.48 | -657.14 | 0.11 | 210.0 | 320.0 | 0.65 | 66.67 | 169.89 | 0.26 | -61.19 | -81.29 | 0.25 | 0 | 150.0 | 3.78 | -55.33 | -74.39 | -0.06 | -160.0 | -185.71 | -0.06 | -123.08 | -133.33 | 0.28 | 0.0 | 3.7 | 0.01 | 0.0 | 0.0 | 269.57 | 30.05 | 93.75 |
| 22Q3 (12) | 1.14 | 22.58 | 159.09 | -0.75 | -388.46 | -15.38 | -0.29 | 81.05 | -26.09 | -0.1 | -176.92 | -242.86 | 0.39 | -67.23 | 285.71 | 0.67 | 148.15 | -8.22 | 0 | 0 | 0 | 8.46 | 157.23 | 11.6 | 0.1 | -70.59 | -72.97 | 0.26 | 8.33 | -23.53 | 0.28 | 0.0 | -3.45 | 0.01 | 0.0 | 0.0 | 207.27 | 18.12 | 201.49 |
| 22Q2 (11) | 0.93 | -7.92 | 25.68 | 0.26 | 181.25 | 128.57 | -1.53 | -225.53 | -192.73 | 0.13 | 244.44 | 116.67 | 1.19 | 72.46 | 800.0 | 0.27 | -25.0 | -67.07 | 0 | 0 | 0 | 3.29 | -18.88 | -67.55 | 0.34 | 61.9 | -24.44 | 0.24 | -29.41 | -48.94 | 0.28 | 3.7 | -3.45 | 0.01 | 0.0 | 0.0 | 175.47 | 7.72 | 82.59 |
| 22Q1 (10) | 1.01 | 57.81 | 1542.86 | -0.32 | 79.62 | 60.0 | -0.47 | -771.43 | 16.07 | -0.09 | -80.0 | -169.23 | 0.69 | 174.19 | 179.31 | 0.36 | -74.1 | -36.84 | 0 | -100.0 | 0 | 4.05 | -72.53 | -43.81 | 0.21 | 200.0 | -59.62 | 0.34 | 88.89 | -24.44 | 0.27 | 0.0 | 3.85 | 0.01 | 0.0 | 0.0 | 162.90 | 17.09 | 1775.58 |
| 21Q4 (9) | 0.64 | 45.45 | -23.81 | -1.57 | -141.54 | -273.81 | 0.07 | 130.43 | 106.6 | -0.05 | -171.43 | 44.44 | -0.93 | -342.86 | -321.43 | 1.39 | 90.41 | 1444.44 | 0.1 | 0 | 0 | 14.76 | 94.66 | 1288.69 | 0.07 | -81.08 | -82.5 | 0.18 | -47.06 | -68.42 | 0.27 | -6.9 | -6.9 | 0.01 | 0.0 | 0.0 | 139.13 | 102.37 | 44.1 |
| 21Q3 (8) | 0.44 | -40.54 | 1200.0 | -0.65 | 28.57 | -186.67 | -0.23 | -113.94 | -276.92 | 0.07 | 16.67 | 163.64 | -0.21 | -23.53 | -129.58 | 0.73 | -10.98 | 812.5 | 0 | 0 | 0 | 7.58 | -25.21 | 600.25 | 0.37 | -17.78 | 105.56 | 0.34 | -27.66 | 25.93 | 0.29 | 0.0 | 3.57 | 0.01 | 0.0 | 0 | 68.75 | -28.46 | 1045.31 |
| 21Q2 (7) | 0.74 | 1157.14 | 57.45 | -0.91 | -13.75 | -4.6 | 1.65 | 394.64 | 16.2 | 0.06 | -53.85 | 175.0 | -0.17 | 80.46 | 57.5 | 0.82 | 43.86 | 2633.33 | 0 | 0 | 0 | 10.14 | 40.48 | 1903.54 | 0.45 | -13.46 | 4400.0 | 0.47 | 4.44 | 135.0 | 0.29 | 11.54 | 3.57 | 0.01 | 0.0 | 0.0 | 96.10 | 1088.5 | 0.19 |
| 21Q1 (6) | -0.07 | -108.33 | -136.84 | -0.8 | -90.48 | -515.38 | -0.56 | 47.17 | -260.0 | 0.13 | 244.44 | 550.0 | -0.87 | -307.14 | -1550.0 | 0.57 | 533.33 | 338.46 | 0 | 0 | 0 | 7.22 | 579.03 | 276.85 | 0.52 | 30.0 | 420.0 | 0.45 | -21.05 | 1400.0 | 0.26 | -10.34 | -3.7 | 0.01 | 0.0 | 0.0 | -9.72 | -110.07 | -115.86 |
| 20Q4 (5) | 0.84 | 2200.0 | -20.75 | -0.42 | -156.0 | -167.74 | -1.06 | -915.38 | 19.7 | -0.09 | 18.18 | -325.0 | 0.42 | -40.85 | -75.0 | 0.09 | 12.5 | -50.0 | 0 | 0 | -100.0 | 1.06 | -1.84 | -47.34 | 0.4 | 122.22 | 185.71 | 0.57 | 111.11 | -5.0 | 0.29 | 3.57 | 3.57 | 0.01 | 0 | 0.0 | 96.55 | 1427.59 | -18.93 |
| 20Q3 (4) | -0.04 | -108.51 | 0.0 | 0.75 | 186.21 | 0.0 | 0.13 | -90.85 | 0.0 | -0.11 | -37.5 | 0.0 | 0.71 | 277.5 | 0.0 | 0.08 | 166.67 | 0.0 | 0 | 0 | 0.0 | 1.08 | 113.98 | 0.0 | 0.18 | 1700.0 | 0.0 | 0.27 | 35.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | -7.27 | -107.58 | 0.0 |
| 20Q2 (3) | 0.47 | 147.37 | 0.0 | -0.87 | -569.23 | 0.0 | 1.42 | 305.71 | 0.0 | -0.08 | -500.0 | 0.0 | -0.4 | -766.67 | 0.0 | 0.03 | -76.92 | 0.0 | 0 | 0 | 0.0 | 0.51 | -73.58 | 0.0 | 0.01 | -90.0 | 0.0 | 0.2 | 566.67 | 0.0 | 0.28 | 3.7 | 0.0 | 0.01 | 0.0 | 0.0 | 95.92 | 56.5 | 0.0 |
| 20Q1 (2) | 0.19 | -82.08 | 0.0 | -0.13 | -120.97 | 0.0 | 0.35 | 126.52 | 0.0 | 0.02 | -50.0 | 0.0 | 0.06 | -96.43 | 0.0 | 0.13 | -27.78 | 0.0 | 0 | -100.0 | 0.0 | 1.91 | -5.12 | 0.0 | 0.1 | -28.57 | 0.0 | 0.03 | -95.0 | 0.0 | 0.27 | -3.57 | 0.0 | 0.01 | 0.0 | 0.0 | 61.29 | -48.54 | 0.0 |
| 19Q4 (1) | 1.06 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | -1.32 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 1.68 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 2.02 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 119.10 | 0.0 | 0.0 |
