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) | -1.34 | 0 | -1.72 | 0 | 1.73 | 12.34 | -0.2 | 0 | -3.06 | 0 | 0.56 | -52.14 | 0.08 | 0 | 1.44 | -53.3 | -0.11 | 0 | -0.15 | 0 | 1.24 | 7.83 | 0.16 | 166.67 | -107.20 | 0 |
| 2022 (9) | 1.24 | -3.12 | -2.87 | 0 | 1.54 | 0 | -0.8 | 0 | -1.63 | 0 | 1.17 | 160.0 | -0.04 | 0 | 3.09 | 146.21 | 1.18 | 66.2 | 1.56 | -28.44 | 1.15 | 4.55 | 0.06 | 0.0 | 44.77 | 16.81 |
| 2021 (8) | 1.28 | 0.0 | 1.51 | 0 | -2.46 | 0 | 0.28 | -34.88 | 2.79 | 0 | 0.45 | -49.44 | -0.01 | 0 | 1.25 | -54.75 | 0.71 | 0 | 2.18 | 0 | 1.1 | 8.91 | 0.06 | -14.29 | 38.32 | 0 |
| 2020 (7) | 1.28 | -74.04 | -1.67 | 0 | 1.9 | 0 | 0.43 | 0 | -0.39 | 0 | 0.89 | 21.92 | 0.06 | 20.0 | 2.77 | 57.99 | -1.32 | 0 | -1.19 | 0 | 1.01 | -8.18 | 0.07 | -41.67 | 0.00 | 0 |
| 2019 (6) | 4.93 | 0 | -1.11 | 0 | -3.08 | 0 | -0.17 | 0 | 3.82 | 0 | 0.73 | -17.05 | 0.05 | 25.0 | 1.75 | -2.21 | -2.89 | 0 | -2.75 | 0 | 1.1 | 13.4 | 0.12 | -20.0 | 0.00 | 0 |
| 2018 (5) | -3.79 | 0 | -1.09 | 0 | 3.89 | -27.56 | -0.34 | 0 | -4.88 | 0 | 0.88 | -59.26 | 0.04 | 0 | 1.79 | -62.91 | 0.86 | -23.89 | 0.41 | -57.73 | 0.97 | 1.04 | 0.15 | 66.67 | -247.71 | 0 |
| 2017 (4) | -2.45 | 0 | -1.17 | 0 | 5.37 | 0 | -0.19 | 0 | -3.62 | 0 | 2.16 | 56.52 | -0.02 | 0 | 4.84 | 29.6 | 1.13 | -22.6 | 0.97 | -2.02 | 0.96 | 10.34 | 0.09 | 28.57 | -121.29 | 0 |
| 2016 (3) | -0.97 | 0 | -2.46 | 0 | -0.22 | 0 | 0.76 | -53.94 | -3.43 | 0 | 1.38 | 89.04 | -0.15 | 0 | 3.73 | 60.41 | 1.46 | 0 | 0.99 | 0 | 0.87 | 12.99 | 0.07 | 600.0 | -50.26 | 0 |
| 2015 (2) | 4.03 | 120.22 | -0.88 | 0 | 0.74 | 0 | 1.65 | 0 | 3.15 | 0 | 0.73 | 58.7 | 0.04 | 0 | 2.33 | 65.37 | -0.67 | 0 | -0.41 | 0 | 0.77 | -10.47 | 0.01 | -50.0 | 1089.19 | 524.94 |
| 2014 (1) | 1.83 | -25.61 | -2.58 | 0 | -0.96 | 0 | -0.05 | 0 | -0.75 | 0 | 0.46 | 17.95 | -0.47 | 0 | 1.41 | 14.2 | -0.31 | 0 | 0.17 | -84.26 | 0.86 | -2.27 | 0.02 | -75.0 | 174.29 | 44.53 |
| 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) | 0.75 | 240.91 | 176.53 | -0.71 | -184.0 | 39.32 | -0.39 | -143.33 | -134.51 | 0.17 | 200.0 | 148.57 | 0.04 | 233.33 | 101.86 | 0.2 | 5.26 | -31.03 | 0 | 0 | 100.0 | 2.10 | 7.69 | -33.06 | -0.66 | -1750.0 | -153.85 | -0.65 | -822.22 | -506.25 | 0.3 | 0.0 | -3.23 | 0.04 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 24Q2 (19) | 0.22 | 37.5 | 159.46 | -0.25 | 41.86 | 73.12 | 0.9 | 42.86 | -4.26 | -0.17 | 39.29 | -54.55 | -0.03 | 88.89 | 97.69 | 0.19 | -60.42 | 171.43 | 0 | 0 | -100.0 | 1.95 | -68.77 | 164.75 | 0.04 | 103.64 | -33.33 | 0.09 | 117.31 | -52.63 | 0.3 | 0.0 | -3.23 | 0.04 | 0.0 | 0.0 | 51.16 | 0 | 174.67 |
| 24Q1 (18) | 0.16 | -76.81 | 123.53 | -0.43 | -295.45 | -368.75 | 0.63 | 40.0 | 180.77 | -0.28 | -187.5 | -460.0 | -0.27 | -129.67 | 48.08 | 0.48 | 500.0 | 269.23 | 0 | -100.0 | 100.0 | 6.23 | 736.1 | 346.91 | -1.1 | -450.0 | -479.31 | -0.52 | 17.46 | -500.0 | 0.3 | 0.0 | -6.25 | 0.04 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 23Q4 (17) | 0.69 | 170.41 | 250.0 | 0.22 | 118.8 | 114.38 | 0.45 | -60.18 | 161.64 | 0.32 | 191.43 | -5.88 | 0.91 | 142.33 | 145.73 | 0.08 | -72.41 | -90.8 | 0.01 | 150.0 | -98.18 | 0.75 | -76.19 | -90.59 | -0.2 | 23.08 | -134.48 | -0.63 | -493.75 | -493.75 | 0.3 | -3.23 | -3.23 | 0.04 | 0.0 | 0.0 | 0.00 | 100.0 | 100.0 |
| 23Q3 (16) | -0.98 | -164.86 | -339.02 | -1.17 | -25.81 | -116.67 | 1.13 | 20.21 | -20.42 | -0.35 | -218.18 | 43.55 | -2.15 | -65.38 | -1553.85 | 0.29 | 314.29 | 383.33 | -0.02 | -120.0 | 81.82 | 3.13 | 325.92 | 342.1 | -0.26 | -533.33 | -183.87 | 0.16 | -15.79 | -70.91 | 0.31 | 0.0 | 10.71 | 0.04 | 0.0 | 300.0 | -192.16 | -180.45 | -493.69 |
| 23Q2 (15) | -0.37 | 45.59 | -120.33 | -0.93 | -681.25 | -9400.0 | 0.94 | 220.51 | 216.05 | -0.11 | -120.0 | -10.0 | -1.3 | -150.0 | -171.04 | 0.07 | -46.15 | -22.22 | 0.1 | 1100.0 | 0 | 0.74 | -47.29 | -14.79 | 0.06 | -79.31 | -88.68 | 0.19 | 46.15 | -71.64 | 0.31 | -3.12 | 6.9 | 0.04 | 0.0 | 300.0 | -68.52 | 50.63 | -136.52 |
| 23Q1 (14) | -0.68 | -47.83 | -28.3 | 0.16 | 110.46 | 119.75 | -0.78 | -6.85 | -146.99 | -0.05 | -114.71 | 87.8 | -0.52 | 73.87 | 61.19 | 0.13 | -85.06 | -13.33 | -0.01 | -101.82 | 97.92 | 1.39 | -82.4 | -25.52 | 0.29 | -50.0 | 220.83 | 0.13 | -18.75 | -27.78 | 0.32 | 3.23 | 14.29 | 0.04 | 0.0 | 300.0 | -138.78 | -53.86 | -23.07 |
| 22Q4 (13) | -0.46 | -212.2 | 81.22 | -1.53 | -183.33 | -1076.92 | -0.73 | -151.41 | -146.2 | 0.34 | 154.84 | 6.25 | -1.99 | -1430.77 | 22.87 | 0.87 | 1350.0 | 2075.0 | 0.55 | 600.0 | 0 | 7.92 | 1018.53 | 1783.81 | 0.58 | 87.1 | 205.26 | 0.16 | -70.91 | 277.78 | 0.31 | 10.71 | 14.81 | 0.04 | 300.0 | 300.0 | -90.20 | -284.79 | 93.01 |
| 22Q3 (12) | 0.41 | -77.47 | 141.18 | -0.54 | -5500.0 | -127.55 | 1.42 | 275.31 | 166.98 | -0.62 | -520.0 | -287.5 | -0.13 | -107.1 | -106.1 | 0.06 | -33.33 | 0.0 | -0.11 | 0 | 0 | 0.71 | -17.91 | 18.06 | 0.31 | -41.51 | 10.71 | 0.55 | -17.91 | -73.3 | 0.28 | -3.45 | 0.0 | 0.01 | 0.0 | 0.0 | 48.81 | -73.99 | 574.72 |
| 22Q2 (11) | 1.82 | 443.4 | -12.92 | 0.01 | 101.23 | 105.56 | -0.81 | -148.8 | 5.81 | -0.1 | 75.61 | -66.67 | 1.83 | 236.57 | -4.19 | 0.09 | -40.0 | -65.38 | 0 | 100.0 | 100.0 | 0.86 | -53.92 | -70.93 | 0.53 | 320.83 | 152.38 | 0.67 | 272.22 | 509.09 | 0.29 | 3.57 | 3.57 | 0.01 | 0.0 | -50.0 | 187.63 | 266.39 | -63.19 |
| 22Q1 (10) | -0.53 | 78.37 | -136.05 | -0.81 | -523.08 | -478.57 | 1.66 | 5.06 | 256.6 | -0.41 | -228.12 | -327.78 | -1.34 | 48.06 | -200.75 | 0.15 | 275.0 | 50.0 | -0.48 | 0 | -4900.0 | 1.87 | 345.22 | 42.32 | -0.24 | -226.32 | -700.0 | 0.18 | 300.0 | 80.0 | 0.28 | 3.7 | 3.7 | 0.01 | 0.0 | -50.0 | -112.77 | 91.25 | -129.92 |
| 21Q4 (9) | -2.45 | -1541.18 | -337.86 | -0.13 | -106.63 | 65.79 | 1.58 | 174.53 | 1029.41 | 0.32 | 300.0 | 3100.0 | -2.58 | -221.13 | -496.92 | 0.04 | -33.33 | -76.47 | 0 | 0 | 0 | 0.42 | -29.9 | -79.71 | 0.19 | -32.14 | 122.62 | -0.09 | -104.37 | 82.35 | 0.27 | -3.57 | -12.9 | 0.01 | 0.0 | -50.0 | -1289.47 | -17925.08 | 0 |
| 21Q3 (8) | 0.17 | -91.87 | -87.59 | 1.96 | 1188.89 | 297.98 | -2.12 | -146.51 | -1730.77 | -0.16 | -166.67 | -172.73 | 2.13 | 11.52 | 460.53 | 0.06 | -76.92 | -40.0 | 0 | 100.0 | -100.0 | 0.60 | -79.78 | -49.96 | 0.28 | 33.33 | 660.0 | 2.06 | 1772.73 | 10200.0 | 0.28 | 0.0 | 16.67 | 0.01 | -50.0 | -50.0 | 7.23 | -98.58 | -98.52 |
| 21Q2 (7) | 2.09 | 42.18 | 2885.71 | -0.18 | -28.57 | 55.0 | -0.86 | 18.87 | -136.6 | -0.06 | -133.33 | -185.71 | 1.91 | 43.61 | 678.79 | 0.26 | 160.0 | -46.94 | -0.01 | -200.0 | -133.33 | 2.97 | 125.57 | -55.12 | 0.21 | 425.0 | 145.65 | 0.11 | 10.0 | 120.37 | 0.28 | 3.7 | 21.74 | 0.02 | 0.0 | 0.0 | 509.76 | 35.24 | 0 |
| 21Q1 (6) | 1.47 | 42.72 | 223.53 | -0.14 | 63.16 | -240.0 | -1.06 | -523.53 | -165.0 | 0.18 | 1700.0 | 50.0 | 1.33 | 104.62 | 222.02 | 0.1 | -41.18 | -23.08 | 0.01 | 0 | -50.0 | 1.32 | -36.53 | -17.41 | 0.04 | 104.76 | 33.33 | 0.1 | 119.61 | 162.5 | 0.27 | -12.9 | 22.73 | 0.02 | 0.0 | 0.0 | 376.92 | 0 | 125.34 |
| 20Q4 (5) | 1.03 | -24.82 | 1187.5 | -0.38 | 61.62 | -375.0 | -0.17 | -230.77 | 89.51 | 0.01 | -95.45 | -80.0 | 0.65 | 71.05 | 0 | 0.17 | 70.0 | 342.86 | 0 | -100.0 | -100.0 | 2.07 | 72.9 | 457.18 | -0.84 | -1580.0 | 34.38 | -0.51 | -2650.0 | 61.65 | 0.31 | 29.17 | 14.81 | 0.02 | 0.0 | -50.0 | 0.00 | -100.0 | 0 |
| 20Q3 (4) | 1.37 | 1857.14 | 0.0 | -0.99 | -147.5 | 0.0 | 0.13 | -94.47 | 0.0 | 0.22 | 214.29 | 0.0 | 0.38 | 215.15 | 0.0 | 0.1 | -79.59 | 0.0 | 0.01 | -66.67 | 0.0 | 1.20 | -81.87 | 0.0 | -0.05 | 89.13 | 0.0 | 0.02 | 103.7 | 0.0 | 0.24 | 4.35 | 0.0 | 0.02 | 0.0 | 0.0 | 489.29 | 0 | 0.0 |
| 20Q2 (3) | 0.07 | 105.88 | 0.0 | -0.4 | -500.0 | 0.0 | 2.35 | 687.5 | 0.0 | 0.07 | -41.67 | 0.0 | -0.33 | 69.72 | 0.0 | 0.49 | 276.92 | 0.0 | 0.03 | 50.0 | 0.0 | 6.61 | 315.07 | 0.0 | -0.46 | -1633.33 | 0.0 | -0.54 | -237.5 | 0.0 | 0.23 | 4.55 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 20Q1 (2) | -1.19 | -1587.5 | 0.0 | 0.1 | 225.0 | 0.0 | -0.4 | 75.31 | 0.0 | 0.12 | 140.0 | 0.0 | -1.09 | 0 | 0.0 | 0.13 | 285.71 | 0.0 | 0.02 | 100.0 | 0.0 | 1.59 | 374.47 | 0.0 | 0.03 | 102.34 | 0.0 | -0.16 | 87.97 | 0.0 | 0.22 | -18.52 | 0.0 | 0.02 | -50.0 | 0.0 | -1487.50 | 0 | 0.0 |
| 19Q4 (1) | 0.08 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | -1.62 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.58 | 0.0 | 0.0 | -1.28 | 0.0 | 0.0 | -1.33 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
