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) | 0.01 | 0 | -2.04 | 0 | 2.43 | 492.68 | -0.15 | 0 | -2.03 | 0 | 0.1 | -9.09 | -0.04 | 0 | 0.65 | -11.53 | 1.06 | 92.73 | 1.09 | 18.48 | 0.62 | -6.06 | 0.1 | 11.11 | 0.55 | 0 |
| 2022 (9) | -1.18 | 0 | 1.26 | 334.48 | 0.41 | -76.44 | -0.39 | 0 | 0.08 | 0 | 0.11 | 57.14 | -0.03 | 0 | 0.74 | 62.43 | 0.55 | 266.67 | 0.92 | -55.98 | 0.66 | 15.79 | 0.09 | 12.5 | -70.66 | 0 |
| 2021 (8) | -0.75 | 0 | 0.29 | 0 | 1.74 | 0 | 1.98 | 1550.0 | -0.46 | 0 | 0.07 | 16.67 | -0.02 | 0 | 0.46 | -2.7 | 0.15 | -65.91 | 2.09 | 354.35 | 0.57 | -8.06 | 0.08 | -11.11 | -27.37 | 0 |
| 2020 (7) | 2.06 | -19.84 | -1.35 | 0 | -0.99 | 0 | 0.12 | 300.0 | 0.71 | -77.32 | 0.06 | -76.0 | -0.01 | 0 | 0.47 | -74.71 | 0.44 | 388.89 | 0.46 | -16.36 | 0.62 | 6.9 | 0.09 | 12.5 | 176.07 | -17.1 |
| 2019 (6) | 2.57 | 1185.0 | 0.56 | -84.91 | -3.53 | 0 | 0.03 | 0 | 3.13 | -19.95 | 0.25 | 13.64 | -0.01 | 0 | 1.85 | 32.58 | 0.09 | -59.09 | 0.55 | -62.84 | 0.58 | 52.63 | 0.08 | -20.0 | 212.40 | 1981.49 |
| 2018 (5) | 0.2 | -92.03 | 3.71 | 672.92 | -2.09 | 0 | -0.02 | 0 | 3.91 | 30.77 | 0.22 | 57.14 | -0.01 | 0 | 1.40 | 159.31 | 0.22 | 0 | 1.48 | 322.86 | 0.38 | -26.92 | 0.1 | 0.0 | 10.20 | -96.06 |
| 2017 (4) | 2.51 | 0 | 0.48 | -94.81 | -2.74 | 0 | -3.73 | 0 | 2.99 | 80.12 | 0.14 | -30.0 | 0.12 | 0 | 0.54 | -7.51 | -2.06 | 0 | 0.35 | -95.44 | 0.52 | -49.02 | 0.1 | 0.0 | 258.76 | 0 |
| 2016 (3) | -7.59 | 0 | 9.25 | 0 | -5.88 | 0 | -0.09 | 0 | 1.66 | 0 | 0.2 | -23.08 | 0 | 0 | 0.58 | 13.08 | -5.22 | 0 | 7.67 | 0 | 1.02 | -13.56 | 0.1 | -23.08 | -86.35 | 0 |
| 2015 (2) | 0.38 | 0 | -1.97 | 0 | 1.08 | 0 | 0.08 | 0 | -1.59 | 0 | 0.26 | -78.33 | 0 | 0 | 0.52 | -75.63 | -4.3 | 0 | -3.31 | 0 | 1.18 | -4.84 | 0.13 | -45.83 | 0.00 | 0 |
| 2014 (1) | -1.12 | 0 | 3.7 | 0 | -8.28 | 0 | -0.02 | 0 | 2.58 | 0 | 1.2 | -69.62 | 0.16 | 0 | 2.11 | -73.16 | -3.09 | 0 | -3.11 | 0 | 1.24 | -17.88 | 0.24 | 20.0 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q1 (20) | -0.83 | -492.86 | -822.22 | -0.09 | 84.48 | 89.16 | 1.26 | 103.23 | -31.52 | 0.02 | 113.33 | -50.0 | -0.92 | -27.78 | 0.0 | 0.02 | 100.0 | 0.0 | -0.02 | 0.0 | 0 | 0.57 | 100.0 | 20.69 | 0.23 | 0.0 | -8.0 | 0.22 | 29.41 | -15.38 | 0.16 | 6.67 | 0.0 | 0.03 | 50.0 | 0.0 | -202.44 | -391.64 | -912.2 |
| 23Q4 (19) | -0.14 | -177.78 | 87.72 | -0.58 | -744.44 | -5.45 | 0.62 | 93.75 | 93.75 | -0.15 | -150.0 | -7.14 | -0.72 | -366.67 | 57.4 | 0.01 | -66.67 | 200.0 | -0.02 | -100.0 | 50.0 | 0.29 | -66.28 | 179.02 | 0.23 | -34.29 | 15.0 | 0.17 | -60.47 | 13.33 | 0.15 | 0.0 | 0.0 | 0.02 | -33.33 | -33.33 | -41.18 | -239.54 | 88.08 |
| 23Q3 (18) | 0.18 | 157.14 | -21.74 | 0.09 | 112.5 | 164.29 | 0.32 | 191.43 | 300.0 | -0.06 | -700.0 | 76.0 | 0.27 | 141.54 | 200.0 | 0.03 | -25.0 | 200.0 | -0.01 | 0 | -120.0 | 0.85 | -13.28 | 263.07 | 0.35 | 52.17 | 1066.67 | 0.43 | 86.96 | 59.26 | 0.15 | 0.0 | -16.67 | 0.03 | 0.0 | 50.0 | 29.51 | 72.83 | -39.7 |
| 23Q2 (17) | 0.07 | 177.78 | -36.36 | -0.72 | 13.25 | -260.0 | -0.35 | -119.02 | -400.0 | 0.01 | -75.0 | 0 | -0.65 | 29.35 | -216.07 | 0.04 | 100.0 | 33.33 | 0 | 0 | 100.0 | 0.98 | 106.39 | 32.35 | 0.23 | -8.0 | 4.55 | 0.23 | -11.54 | -25.81 | 0.15 | -6.25 | -16.67 | 0.03 | 0.0 | 50.0 | 17.07 | 185.37 | -20.84 |
| 23Q1 (16) | -0.09 | 92.11 | 70.97 | -0.83 | -50.91 | -158.45 | 1.84 | 475.0 | 1944.44 | 0.04 | 128.57 | 500.0 | -0.92 | 45.56 | -182.88 | 0.02 | 300.0 | -75.0 | 0 | 100.0 | 0 | 0.48 | 230.95 | -77.26 | 0.25 | 25.0 | 177.78 | 0.26 | 73.33 | 36.84 | 0.16 | 6.67 | 6.67 | 0.03 | 0.0 | 50.0 | -20.00 | 94.21 | 76.77 |
| 22Q4 (15) | -1.14 | -595.65 | -5600.0 | -0.55 | -292.86 | -129.17 | 0.32 | 300.0 | -84.54 | -0.14 | 44.0 | -118.92 | -1.69 | -1977.78 | -550.0 | -0.01 | -200.0 | -200.0 | -0.04 | -180.0 | -100.0 | -0.36 | -254.91 | -233.09 | 0.2 | 566.67 | 66.67 | 0.15 | -44.44 | 0 | 0.15 | -16.67 | 7.14 | 0.03 | 50.0 | 50.0 | -345.45 | -805.93 | -2663.64 |
| 22Q3 (14) | 0.23 | 109.09 | 109.24 | -0.14 | -131.11 | -180.0 | 0.08 | 214.29 | -75.76 | -0.25 | 0 | 32.43 | 0.09 | -83.93 | 103.54 | 0.01 | -66.67 | -50.0 | 0.05 | 225.0 | 0 | 0.23 | -68.39 | -50.0 | 0.03 | -86.36 | -83.33 | 0.27 | -12.9 | 28.57 | 0.18 | 0.0 | 28.57 | 0.02 | 0.0 | 0.0 | 48.94 | 126.89 | 107.27 |
| 22Q2 (13) | 0.11 | 135.48 | -92.47 | 0.45 | -68.31 | -51.61 | -0.07 | -177.78 | -333.33 | 0 | 100.0 | -100.0 | 0.56 | -49.55 | -76.57 | 0.03 | -62.5 | 0 | -0.04 | 0 | -500.0 | 0.74 | -64.54 | 0 | 0.22 | 144.44 | 191.67 | 0.31 | 63.16 | -81.76 | 0.18 | 20.0 | 38.46 | 0.02 | 0.0 | 0.0 | 21.57 | 125.05 | -72.67 |
| 22Q1 (12) | -0.31 | -1450.0 | -203.33 | 1.42 | 691.67 | 505.71 | 0.09 | -95.65 | 113.04 | -0.01 | -101.35 | -150.0 | 1.11 | 526.92 | 2320.0 | 0.08 | 700.0 | 166.67 | 0 | 100.0 | 100.0 | 2.09 | 666.49 | 176.44 | 0.09 | -25.0 | 0.0 | 0.19 | 0 | 5.56 | 0.15 | 7.14 | -6.25 | 0.02 | 0.0 | 0.0 | -86.11 | -588.89 | -203.33 |
| 21Q4 (11) | -0.02 | 99.2 | -104.65 | -0.24 | -380.0 | 86.05 | 2.07 | 527.27 | 746.88 | 0.74 | 300.0 | 2366.67 | -0.26 | 89.76 | 79.84 | 0.01 | -50.0 | 111.11 | -0.02 | 0 | 0 | 0.27 | -41.8 | 107.98 | 0.12 | -33.33 | 200.0 | 0 | -100.0 | 100.0 | 0.14 | 0.0 | -12.5 | 0.02 | 0.0 | 0.0 | -12.50 | 98.14 | 0 |
| 21Q3 (10) | -2.49 | -270.55 | -312.82 | -0.05 | -105.38 | -162.5 | 0.33 | 1000.0 | 320.0 | -0.37 | -123.12 | -1025.0 | -2.54 | -206.28 | -303.2 | 0.02 | 0 | -80.0 | 0 | -100.0 | 0 | 0.47 | 0 | -82.11 | 0.18 | 175.0 | -37.93 | 0.21 | -87.65 | -54.35 | 0.14 | 7.69 | -6.67 | 0.02 | 0.0 | 0.0 | -672.97 | -952.74 | -462.37 |
| 21Q2 (9) | 1.46 | 386.67 | 2333.33 | 0.93 | 365.71 | 565.0 | 0.03 | 104.35 | 117.65 | 1.6 | 7900.0 | 7900.0 | 2.39 | 4880.0 | 1807.14 | 0 | -100.0 | -100.0 | 0.01 | 200.0 | 0 | -0.00 | -100.0 | -100.0 | -0.24 | -366.67 | -271.43 | 1.7 | 844.44 | 608.33 | 0.13 | -18.75 | -13.33 | 0.02 | 0.0 | 0.0 | 78.92 | -5.3 | 439.28 |
| 21Q1 (8) | 0.3 | -30.23 | -25.0 | -0.35 | 79.65 | -170.0 | -0.69 | -115.62 | -97.14 | 0.02 | -33.33 | 0.0 | -0.05 | 96.12 | -105.56 | 0.03 | 133.33 | 50.0 | -0.01 | 0 | 0 | 0.76 | 122.14 | 3.03 | 0.09 | 125.0 | 550.0 | 0.18 | 156.25 | 100.0 | 0.16 | 0.0 | 6.67 | 0.02 | 0.0 | 0.0 | 83.33 | 0 | -45.83 |
| 20Q4 (7) | 0.43 | -63.25 | 490.91 | -1.72 | -2250.0 | -207.14 | -0.32 | -113.33 | 31.91 | 0.03 | -25.0 | 160.0 | -1.29 | -203.2 | -92.54 | -0.09 | -190.0 | 0 | 0 | 0 | -100.0 | -3.42 | -230.38 | 0 | 0.04 | -86.21 | 119.05 | -0.32 | -169.57 | -128.57 | 0.16 | 6.67 | 6.67 | 0.02 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 20Q3 (6) | 1.17 | 1850.0 | 82.81 | 0.08 | 140.0 | -88.41 | -0.15 | 11.76 | 82.95 | 0.04 | 100.0 | 100.0 | 1.25 | 992.86 | -6.02 | 0.1 | 400.0 | 233.33 | 0 | 0 | 100.0 | 2.62 | 379.0 | 222.83 | 0.29 | 107.14 | 107.14 | 0.46 | 91.67 | 48.39 | 0.15 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 185.71 | 1169.05 | 39.29 |
| 20Q2 (5) | 0.06 | -85.0 | -96.13 | -0.2 | -140.0 | 86.11 | -0.17 | 51.43 | 41.38 | 0.02 | 0.0 | 0.0 | -0.14 | -115.56 | -227.27 | 0.02 | 0.0 | -90.48 | 0 | 0 | 100.0 | 0.55 | -25.48 | -91.21 | 0.14 | 800.0 | 27.27 | 0.24 | 166.67 | -4.0 | 0.15 | 0.0 | 7.14 | 0.02 | 0.0 | 0.0 | 14.63 | -90.49 | -96.13 |
| 20Q1 (4) | 0.4 | 463.64 | 0.0 | 0.5 | 189.29 | 0.0 | -0.35 | 25.53 | 0.0 | 0.02 | 140.0 | 0.0 | 0.9 | 234.33 | 0.0 | 0.02 | 0 | 0.0 | 0 | -100.0 | 0.0 | 0.74 | 0 | 0.0 | -0.02 | 90.48 | 0.0 | 0.09 | 164.29 | 0.0 | 0.15 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 153.85 | 141.96 | 0.0 |
| 19Q4 (3) | -0.11 | -117.19 | 0.0 | -0.56 | -181.16 | 0.0 | -0.47 | 46.59 | 0.0 | -0.05 | -350.0 | 0.0 | -0.67 | -150.38 | 0.0 | 0 | -100.0 | 0.0 | 0.01 | 200.0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.21 | -250.0 | 0.0 | -0.14 | -145.16 | 0.0 | 0.15 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -366.67 | -375.0 | 0.0 |
| 19Q3 (2) | 0.64 | -58.71 | 0.0 | 0.69 | 147.92 | 0.0 | -0.88 | -203.45 | 0.0 | 0.02 | 0.0 | 0.0 | 1.33 | 1109.09 | 0.0 | 0.03 | -85.71 | 0.0 | -0.01 | 50.0 | 0.0 | 0.81 | -86.95 | 0.0 | 0.14 | 27.27 | 0.0 | 0.31 | 24.0 | 0.0 | 0.15 | 7.14 | 0.0 | 0.02 | 0.0 | 0.0 | 133.33 | -64.73 | 0.0 |
| 19Q2 (1) | 1.55 | 0.0 | 0.0 | -1.44 | 0.0 | 0.0 | -0.29 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 6.23 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 378.05 | 0.0 | 0.0 |
