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) | 4.51 | 28.86 | -0.59 | 0 | -2.83 | 0 | -0.1 | 0 | 3.92 | 16.67 | 0.15 | 25.0 | 0 | 0 | 0.57 | 33.08 | 3.01 | -7.1 | 2.31 | -8.7 | 0.36 | -2.7 | 0.17 | -10.53 | 158.80 | 40.2 |
| 2022 (9) | 3.5 | -1.69 | -0.14 | 0 | -2.76 | 0 | 0.01 | 0 | 3.36 | 23.08 | 0.12 | -95.68 | 0 | 0 | 0.43 | -95.13 | 3.24 | -3.86 | 2.53 | -3.44 | 0.37 | -5.13 | 0.19 | -9.52 | 113.27 | 2.45 |
| 2021 (8) | 3.56 | 1994.12 | -0.83 | 0 | -1.52 | 0 | -0.18 | 0 | 2.73 | -62.5 | 2.78 | 1753.33 | 0 | 0 | 8.86 | 1706.1 | 3.37 | 6.98 | 2.62 | -24.71 | 0.39 | -4.88 | 0.21 | -4.55 | 110.56 | 2572.93 |
| 2020 (7) | 0.17 | -97.02 | 7.11 | 0 | -4.63 | 0 | 0.09 | 0 | 7.28 | 40.27 | 0.15 | -71.15 | 0 | 0 | 0.49 | -68.02 | 3.15 | -27.25 | 3.48 | 2.35 | 0.41 | 7.89 | 0.22 | 10.0 | 4.14 | -97.12 |
| 2019 (6) | 5.71 | 79.56 | -0.52 | 0 | -5.18 | 0 | -0.15 | 0 | 5.19 | 0 | 0.52 | -93.13 | 0 | 0 | 1.53 | -93.95 | 4.33 | 19.61 | 3.4 | 13.33 | 0.38 | 35.71 | 0.2 | -55.56 | 143.47 | 68.28 |
| 2018 (5) | 3.18 | 8.16 | -7.6 | 0 | 2.74 | 0 | 0.25 | 0 | -4.42 | 0 | 7.57 | 870.51 | 0 | 0 | 25.36 | 558.06 | 3.62 | 76.59 | 3.0 | 66.67 | 0.28 | -26.32 | 0.45 | 40.62 | 85.25 | -27.5 |
| 2017 (4) | 2.94 | 21.99 | -1.68 | 0 | -1.44 | 0 | -0.09 | 0 | 1.26 | -46.84 | 0.78 | 500.0 | -0.01 | 0 | 3.85 | 513.34 | 2.05 | -1.91 | 1.8 | 5.26 | 0.38 | 5.56 | 0.32 | -8.57 | 117.60 | 18.09 |
| 2016 (3) | 2.41 | 11.06 | -0.04 | 0 | -0.54 | 0 | 0.17 | 325.0 | 2.37 | 144.33 | 0.13 | -71.11 | 0.01 | 0 | 0.63 | -72.27 | 2.09 | 16.11 | 1.71 | 17.12 | 0.36 | 16.13 | 0.35 | -2.78 | 99.59 | -2.25 |
| 2015 (2) | 2.17 | 17.3 | -1.2 | 0 | -0.27 | 0 | 0.04 | 0 | 0.97 | 223.33 | 0.45 | 32.35 | -0.03 | 0 | 2.27 | 6.36 | 1.8 | 41.73 | 1.46 | 28.07 | 0.31 | 29.17 | 0.36 | 260.0 | 101.88 | -18.5 |
| 2014 (1) | 1.85 | 189.06 | -1.55 | 0 | -0.34 | 0 | -0.04 | 0 | 0.3 | -86.18 | 0.34 | 41.67 | -0.06 | 0 | 2.13 | 35.01 | 1.27 | 22.12 | 1.14 | -42.71 | 0.24 | 26.32 | 0.1 | 25.0 | 125.00 | 341.41 |
| 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) | 0.95 | -49.2 | 28.38 | -0.38 | -157.58 | -52.0 | -2.03 | -534.38 | -0.5 | 0.04 | 0 | 300.0 | 0.57 | -77.47 | 16.33 | 0.04 | 0.0 | 100.0 | 0 | 0 | 0 | 0.64 | -4.14 | 102.55 | 0.89 | 18.67 | 45.9 | 0.68 | 3.03 | 33.33 | 0.08 | -11.11 | -11.11 | 0.05 | 25.0 | 25.0 | 117.28 | -50.45 | 1.43 |
| 24Q2 (19) | 1.87 | 146.05 | 6.86 | 0.66 | 217.86 | 153.23 | -0.32 | -3100.0 | -33.33 | 0 | -100.0 | -100.0 | 2.53 | 1165.0 | 396.08 | 0.04 | -20.0 | -20.0 | 0 | 0 | -100.0 | 0.66 | -11.5 | -17.21 | 0.75 | 31.58 | 8.7 | 0.66 | 26.92 | 22.22 | 0.09 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 236.71 | 102.45 | -9.37 |
| 24Q1 (18) | 0.76 | -37.19 | -7.32 | -0.56 | -161.54 | -5500.0 | -0.01 | 0.0 | 98.21 | 0.02 | 125.0 | 140.0 | 0.2 | -90.57 | -75.31 | 0.05 | -28.57 | 400.0 | 0 | 0 | 100.0 | 0.75 | -29.43 | 424.77 | 0.57 | -25.0 | -40.0 | 0.52 | 0.0 | -28.77 | 0.09 | 0.0 | 0.0 | 0.04 | 0.0 | -20.0 | 116.92 | -37.19 | 24.05 |
| 23Q4 (17) | 1.21 | 63.51 | 21.0 | 0.91 | 464.0 | 89.58 | -0.01 | 99.5 | 87.5 | -0.08 | -900.0 | -366.67 | 2.12 | 332.65 | 43.24 | 0.07 | 250.0 | 250.0 | 0 | 0 | 0 | 1.06 | 238.3 | 253.19 | 0.76 | 24.59 | 13.43 | 0.52 | 1.96 | 18.18 | 0.09 | 0.0 | 0.0 | 0.04 | 0.0 | -20.0 | 186.15 | 61.0 | 7.97 |
| 23Q3 (16) | 0.74 | -57.71 | 268.18 | -0.25 | 79.84 | -92.31 | -2.02 | -741.67 | 2.42 | 0.01 | -50.0 | 0 | 0.49 | -3.92 | 185.96 | 0.02 | -60.0 | -60.0 | 0 | -100.0 | 0 | 0.31 | -60.82 | -55.28 | 0.61 | -11.59 | -22.78 | 0.51 | -5.56 | -23.88 | 0.09 | 0.0 | 0.0 | 0.04 | 0.0 | -20.0 | 115.62 | -55.73 | 312.86 |
| 23Q2 (15) | 1.75 | 113.41 | 118.75 | -1.24 | -12300.0 | -153.06 | -0.24 | 57.14 | -300.0 | 0.02 | 140.0 | 200.0 | 0.51 | -37.04 | 64.52 | 0.05 | 400.0 | 66.67 | 0.02 | 200.0 | 0 | 0.80 | 461.0 | 64.53 | 0.69 | -27.37 | 18.97 | 0.54 | -26.03 | -1.82 | 0.09 | 0.0 | 0.0 | 0.04 | -20.0 | -20.0 | 261.19 | 177.12 | 125.28 |
| 23Q1 (14) | 0.82 | -18.0 | -61.68 | -0.01 | -102.08 | 0.0 | -0.56 | -600.0 | -3.7 | -0.05 | -266.67 | 0 | 0.81 | -45.27 | -61.97 | 0.01 | -50.0 | -50.0 | -0.02 | 0 | 0 | 0.14 | -52.5 | -43.13 | 0.95 | 41.79 | -20.17 | 0.73 | 65.91 | -17.05 | 0.09 | 0.0 | -10.0 | 0.05 | 0.0 | 0.0 | 94.25 | -45.33 | -54.64 |
| 22Q4 (13) | 1.0 | 327.27 | -9.09 | 0.48 | 469.23 | 300.0 | -0.08 | 96.14 | -33.33 | 0.03 | 0 | 160.0 | 1.48 | 359.65 | 21.31 | 0.02 | -60.0 | -60.0 | 0 | 0 | 0 | 0.30 | -57.17 | -46.93 | 0.67 | -15.19 | -8.22 | 0.44 | -34.33 | -13.73 | 0.09 | 0.0 | -10.0 | 0.05 | 0.0 | 0.0 | 172.41 | 417.4 | 3.45 |
| 22Q3 (12) | -0.44 | -155.0 | 27.87 | -0.13 | 73.47 | -113.13 | -2.07 | -3350.0 | 19.77 | 0 | 100.0 | 100.0 | -0.57 | -283.87 | -250.0 | 0.05 | 66.67 | 150.0 | 0 | 0 | 0 | 0.70 | 44.16 | 173.56 | 0.79 | 36.21 | -12.22 | 0.67 | 21.82 | -11.84 | 0.09 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -54.32 | -146.85 | 19.85 |
| 22Q2 (11) | 0.8 | -62.62 | 48.15 | -0.49 | -4800.0 | 75.38 | -0.06 | 88.89 | -105.26 | -0.02 | 0 | 75.0 | 0.31 | -85.45 | 121.38 | 0.03 | 50.0 | -98.77 | 0 | 0 | 0 | 0.49 | 93.9 | -98.84 | 0.58 | -51.26 | 5.45 | 0.55 | -37.5 | 19.57 | 0.09 | -10.0 | -10.0 | 0.05 | 0.0 | 0.0 | 115.94 | -44.2 | 30.97 |
| 22Q1 (10) | 2.14 | 94.55 | -15.08 | -0.01 | -108.33 | -120.0 | -0.54 | -800.0 | -2600.0 | 0 | 100.0 | 100.0 | 2.13 | 74.59 | -17.12 | 0.02 | -60.0 | -92.59 | 0 | 0 | 0 | 0.25 | -55.67 | -91.6 | 1.19 | 63.01 | 0.85 | 0.88 | 72.55 | 0.0 | 0.1 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 207.77 | 24.66 | -15.08 |
| 21Q4 (9) | 1.1 | 280.33 | 511.11 | 0.12 | -87.88 | 140.0 | -0.06 | 97.67 | 90.32 | -0.05 | -150.0 | -150.0 | 1.22 | 221.05 | 430.43 | 0.05 | 150.0 | -28.57 | 0 | 0 | 0 | 0.57 | 120.77 | -33.52 | 0.73 | -18.89 | 14.06 | 0.51 | -32.89 | 41.67 | 0.1 | 11.11 | 0.0 | 0.05 | 0.0 | -16.67 | 166.67 | 345.9 | 381.48 |
| 21Q3 (8) | -0.61 | -212.96 | 51.97 | 0.99 | 149.75 | -85.0 | -2.58 | -326.32 | 43.42 | -0.02 | 75.0 | 33.33 | 0.38 | 126.21 | -92.87 | 0.02 | -99.18 | -50.0 | 0 | 0 | 0 | 0.26 | -99.39 | -47.62 | 0.9 | 63.64 | 23.29 | 0.76 | 65.22 | -52.8 | 0.09 | -10.0 | -10.0 | 0.05 | 0.0 | 0.0 | -67.78 | -176.56 | 6.07 |
| 21Q2 (7) | 0.54 | -78.57 | -62.24 | -1.99 | -4080.0 | -1004.55 | 1.14 | 5800.0 | 456.25 | -0.08 | -166.67 | -166.67 | -1.45 | -156.42 | -187.88 | 2.43 | 800.0 | 12050.0 | 0 | 0 | 0 | 42.04 | 1304.5 | 15770.67 | 0.55 | -53.39 | -43.88 | 0.46 | -47.73 | -36.11 | 0.1 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 88.52 | -63.82 | -46.14 |
| 21Q1 (6) | 2.52 | 1300.0 | 1582.35 | 0.05 | 0.0 | -79.17 | -0.02 | 96.77 | -102.27 | -0.03 | -130.0 | 70.0 | 2.57 | 1017.39 | 3571.43 | 0.27 | 285.71 | 1250.0 | 0 | 0 | 0 | 2.99 | 250.65 | 901.27 | 1.18 | 84.38 | 47.5 | 0.88 | 144.44 | 12.82 | 0.1 | 0.0 | -9.09 | 0.05 | -16.67 | 0.0 | 244.66 | 606.8 | 1452.83 |
| 20Q4 (5) | 0.18 | 114.17 | 100.0 | 0.05 | -99.24 | -80.0 | -0.62 | 86.4 | -3000.0 | 0.1 | 433.33 | 1100.0 | 0.23 | -95.68 | -32.35 | 0.07 | 75.0 | -12.5 | 0 | 0 | -100.0 | 0.85 | 73.93 | -28.72 | 0.64 | -12.33 | 8.47 | 0.36 | -77.64 | -25.0 | 0.1 | 0.0 | 0.0 | 0.06 | 20.0 | 20.0 | 34.62 | 147.97 | 142.31 |
| 20Q3 (4) | -1.27 | -188.81 | 0.0 | 6.6 | 2900.0 | 0.0 | -4.56 | -1325.0 | 0.0 | -0.03 | -125.0 | 0.0 | 5.33 | 223.03 | 0.0 | 0.04 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0.49 | 85.28 | 0.0 | 0.73 | -25.51 | 0.0 | 1.61 | 123.61 | 0.0 | 0.1 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -72.16 | -143.9 | 0.0 |
| 20Q2 (3) | 1.43 | 941.18 | 0.0 | 0.22 | -8.33 | 0.0 | -0.32 | -136.36 | 0.0 | 0.12 | 220.0 | 0.0 | 1.65 | 2257.14 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.26 | -11.39 | 0.0 | 0.98 | 22.5 | 0.0 | 0.72 | -7.69 | 0.0 | 0.1 | -9.09 | 0.0 | 0.05 | 0.0 | 0.0 | 164.37 | 1008.86 | 0.0 |
| 20Q1 (2) | -0.17 | -288.89 | 0.0 | 0.24 | -4.0 | 0.0 | 0.88 | 4500.0 | 0.0 | -0.1 | -900.0 | 0.0 | 0.07 | -79.41 | 0.0 | 0.02 | -75.0 | 0.0 | 0 | -100.0 | 0.0 | 0.30 | -75.04 | 0.0 | 0.8 | 35.59 | 0.0 | 0.78 | 62.5 | 0.0 | 0.11 | 10.0 | 0.0 | 0.05 | 0.0 | 0.0 | -18.09 | -226.6 | 0.0 |
| 19Q4 (1) | 0.09 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.7 | 0.0 | 0.0 | 1.20 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 14.29 | 0.0 | 0.0 |
