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) | 2.91 | -40.61 | -0.25 | 0 | -8.37 | 0 | -0.5 | 0 | 2.66 | 18.22 | 0.64 | -73.33 | 0 | 0 | 1.50 | -62.67 | -2.41 | 0 | -0.31 | 0 | 1.35 | 8.0 | 0.09 | -10.0 | 257.52 | 103.92 |
| 2022 (9) | 4.9 | 0 | -2.65 | 0 | 3.07 | 0 | -0.12 | 0 | 2.25 | 0 | 2.4 | 293.44 | 0 | 0 | 4.02 | 246.27 | 1.55 | 0 | 2.53 | 0 | 1.25 | -6.72 | 0.1 | 42.86 | 126.29 | 0 |
| 2021 (8) | -7.72 | 0 | -1.26 | 0 | -1.17 | 0 | 0.19 | 5.56 | -8.98 | 0 | 0.61 | -20.78 | -0.57 | 0 | 1.16 | -4.7 | -0.38 | 0 | -0.55 | 0 | 1.34 | 4.69 | 0.07 | 40.0 | -897.67 | 0 |
| 2020 (7) | 5.92 | -4.21 | -0.76 | 0 | 3.74 | 0 | 0.18 | 0 | 5.16 | -17.17 | 0.77 | 48.08 | 0.09 | 0 | 1.22 | 28.73 | 3.71 | 108.43 | 1.04 | 70.49 | 1.28 | -14.09 | 0.05 | -37.5 | 249.79 | -11.89 |
| 2019 (6) | 6.18 | 1136.0 | 0.05 | -96.95 | -3.26 | 0 | -0.21 | 0 | 6.23 | 191.12 | 0.52 | -10.34 | -0.09 | 0 | 0.95 | 12.3 | 1.78 | -16.04 | 0.61 | 0 | 1.49 | 18.25 | 0.08 | 14.29 | 283.49 | 500.99 |
| 2018 (5) | 0.5 | 0 | 1.64 | 0 | -0.48 | 0 | 1.52 | 223.4 | 2.14 | 0 | 0.58 | -63.06 | 0.32 | 0 | 0.84 | -69.73 | 2.12 | 0 | -0.27 | 0 | 1.26 | -2.33 | 0.07 | 16.67 | 47.17 | 0 |
| 2017 (4) | -2.84 | 0 | -2.27 | 0 | 4.16 | -69.48 | 0.47 | 0 | -5.11 | 0 | 1.57 | -92.49 | -0.29 | 0 | 2.79 | -93.06 | -0.31 | 0 | -1.8 | 0 | 1.29 | 50.0 | 0.06 | -40.0 | 0.00 | 0 |
| 2016 (3) | 1.25 | -59.81 | -14.84 | 0 | 13.63 | 0 | 0 | 0 | -13.59 | 0 | 20.91 | 324.14 | 0.05 | 66.67 | 40.18 | 349.4 | 0.91 | -38.1 | 0.83 | -45.03 | 0.86 | 1.18 | 0.1 | -16.67 | 69.83 | -44.31 |
| 2015 (2) | 3.11 | 62.83 | -6.39 | 0 | -1.06 | 0 | 0.26 | -68.67 | -3.28 | 0 | 4.93 | 202.45 | 0.03 | 0 | 8.94 | 236.57 | 1.47 | 4.26 | 1.51 | 17.97 | 0.85 | 6.25 | 0.12 | 9.09 | 125.40 | 43.79 |
| 2014 (1) | 1.91 | -53.07 | -3.16 | 0 | -1.46 | 0 | 0.83 | 0 | -1.25 | 0 | 1.63 | 167.21 | 0 | 0 | 2.66 | 155.11 | 1.41 | -7.84 | 1.28 | -9.86 | 0.8 | -5.88 | 0.11 | 83.33 | 87.21 | -50.07 |
| 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) | 4.81 | 9.57 | 507.63 | -0.2 | 41.18 | -11.11 | -4.56 | -304.48 | -1570.97 | -0.05 | -183.33 | 54.55 | 4.61 | 13.83 | 438.97 | 0.31 | 0.0 | 520.0 | 0 | 0 | 0 | 1.43 | -3.05 | 206.71 | 2.82 | 7.22 | 842.11 | 0.77 | -12.5 | 1825.0 | 0.42 | 5.0 | 23.53 | 0.02 | 0.0 | 0.0 | 397.52 | 17.72 | 234.75 |
| 24Q2 (19) | 4.39 | 945.24 | 227.61 | -0.34 | -13.33 | -3500.0 | 2.23 | 291.23 | 196.54 | 0.06 | -40.0 | 0 | 4.05 | 3275.0 | 200.0 | 0.31 | 416.67 | 3.33 | 0 | 0 | 0 | 1.48 | 136.06 | -48.11 | 2.63 | 227.67 | 524.19 | 0.88 | 241.94 | 363.16 | 0.4 | 14.29 | 21.21 | 0.02 | 0.0 | 0.0 | 337.69 | 0 | 36.08 |
| 24Q1 (18) | 0.42 | 250.0 | -84.03 | -0.3 | -528.57 | -87.5 | 0.57 | 122.18 | 115.0 | 0.1 | 145.45 | 162.5 | 0.12 | -36.84 | -95.14 | 0.06 | -71.43 | -14.29 | 0 | 0 | 0 | 0.63 | -70.45 | 2.16 | -2.06 | -136.78 | -281.48 | -0.62 | -6.9 | -1650.0 | 0.35 | 0.0 | 9.38 | 0.02 | 0.0 | -33.33 | 0.00 | 0 | -100.0 |
| 23Q4 (17) | 0.12 | 110.17 | -97.18 | 0.07 | 138.89 | 126.92 | -2.57 | -929.03 | -51.18 | -0.22 | -100.0 | -22.22 | 0.19 | 113.97 | -95.25 | 0.21 | 320.0 | 61.54 | 0 | 0 | -100.0 | 2.12 | 353.45 | 135.96 | -0.87 | -128.95 | -255.36 | -0.58 | -1550.0 | -546.15 | 0.35 | 2.94 | 9.38 | 0.02 | 0.0 | -50.0 | 0.00 | 100.0 | -100.0 |
| 23Q3 (16) | -1.18 | -188.06 | -153.64 | -0.18 | -1900.0 | 75.68 | 0.31 | 113.42 | 147.69 | -0.11 | 0 | -173.33 | -1.36 | -200.74 | -193.15 | 0.05 | -83.33 | -16.67 | 0 | 0 | 100.0 | 0.47 | -83.6 | 26.05 | -0.38 | 38.71 | -166.67 | 0.04 | -78.95 | -96.72 | 0.34 | 3.03 | 9.68 | 0.02 | 0.0 | 100.0 | -295.00 | -218.88 | -306.5 |
| 23Q2 (15) | 1.34 | -49.05 | 411.63 | 0.01 | 106.25 | -97.62 | -2.31 | 39.21 | -2210.0 | 0 | 100.0 | 100.0 | 1.35 | -45.34 | 13600.0 | 0.3 | 328.57 | 168.18 | 0 | 0 | 0 | 2.85 | 364.76 | 196.84 | -0.62 | -14.81 | -258.97 | 0.19 | 375.0 | -78.41 | 0.33 | 3.12 | 10.0 | 0.02 | -33.33 | -33.33 | 248.15 | -63.2 | 798.28 |
| 23Q1 (14) | 2.63 | -38.26 | 330.7 | -0.16 | 38.46 | 92.31 | -3.8 | -123.53 | -168.84 | -0.16 | 11.11 | -633.33 | 2.47 | -38.25 | 176.71 | 0.07 | -46.15 | -97.35 | 0 | -100.0 | -100.0 | 0.61 | -31.74 | -96.76 | -0.54 | -196.43 | -1450.0 | 0.04 | -69.23 | -86.21 | 0.32 | 0.0 | 3.23 | 0.03 | -25.0 | 50.0 | 674.36 | -22.43 | 466.76 |
| 22Q4 (13) | 4.26 | 93.64 | 219.33 | -0.26 | 64.86 | 67.5 | -1.7 | -161.54 | -808.33 | -0.18 | -220.0 | -280.0 | 4.0 | 173.97 | 191.53 | 0.13 | 116.67 | -35.0 | 0.01 | 101.75 | 101.75 | 0.90 | 142.24 | -38.1 | 0.56 | -1.75 | 411.11 | 0.13 | -89.34 | 425.0 | 0.32 | 3.23 | -5.88 | 0.04 | 300.0 | 33.33 | 869.39 | 508.57 | 180.36 |
| 22Q3 (12) | 2.2 | 611.63 | 257.14 | -0.74 | -276.19 | -393.33 | -0.65 | -550.0 | 42.98 | 0.15 | 225.0 | 1600.0 | 1.46 | 14700.0 | 194.19 | 0.06 | 113.64 | -45.45 | -0.57 | 0 | 0 | 0.37 | 112.6 | -54.71 | 0.57 | 46.15 | 185.0 | 1.22 | 38.64 | 916.67 | 0.31 | 3.33 | -8.82 | 0.01 | -66.67 | -50.0 | 142.86 | 501.99 | 148.98 |
| 22Q2 (11) | -0.43 | 62.28 | 46.25 | 0.42 | 120.19 | 362.5 | -0.1 | -101.81 | 78.26 | -0.12 | -500.0 | -71.43 | -0.01 | 99.69 | 98.96 | -0.44 | -116.67 | -438.46 | 0 | -100.0 | 0 | -2.94 | -115.55 | -396.63 | 0.39 | 875.0 | 587.5 | 0.88 | 203.45 | 375.0 | 0.3 | -3.23 | -9.09 | 0.03 | 50.0 | 200.0 | -35.54 | 80.67 | 99.11 |
| 22Q1 (10) | -1.14 | 68.07 | 41.54 | -2.08 | -160.0 | -1385.71 | 5.52 | 2200.0 | 2805.26 | 0.03 | -70.0 | -82.35 | -3.22 | 26.32 | -54.07 | 2.64 | 1220.0 | 1550.0 | 0.57 | 200.0 | 0 | 18.90 | 1203.94 | 1329.13 | 0.04 | 122.22 | 112.9 | 0.29 | 825.0 | 196.67 | 0.31 | -8.82 | -6.06 | 0.02 | -33.33 | 0.0 | -183.87 | 83.0 | 95.29 |
| 21Q4 (9) | -3.57 | -155.0 | -453.47 | -0.8 | -433.33 | -1242.86 | 0.24 | 121.05 | 271.43 | 0.1 | 1100.0 | 171.43 | -4.37 | -181.94 | -504.63 | 0.2 | 81.82 | -23.08 | -0.57 | 0 | 0 | 1.45 | 77.21 | -11.26 | -0.18 | -190.0 | -136.73 | -0.04 | -133.33 | -500.0 | 0.34 | 0.0 | 3.03 | 0.03 | 50.0 | 200.0 | -1081.82 | -270.91 | -474.89 |
| 21Q3 (8) | -1.4 | -75.0 | -163.93 | -0.15 | 6.25 | 42.31 | -1.14 | -147.83 | -140.71 | -0.01 | 85.71 | -120.0 | -1.55 | -61.46 | -180.31 | 0.11 | -15.38 | -57.69 | 0 | 0 | 0 | 0.82 | -17.46 | -40.52 | 0.2 | 350.0 | -88.89 | 0.12 | 137.5 | -85.88 | 0.34 | 3.03 | 6.25 | 0.02 | 100.0 | 100.0 | -291.67 | 92.71 | -257.15 |
| 21Q2 (7) | -0.8 | 58.97 | -182.47 | -0.16 | -14.29 | 63.64 | -0.46 | -342.11 | -141.44 | -0.07 | -141.18 | -240.0 | -0.96 | 54.07 | -281.13 | 0.13 | -18.75 | -7.14 | 0 | 0 | -100.0 | 0.99 | -25.07 | 14.66 | -0.08 | 74.19 | -105.88 | -0.32 | -6.67 | -162.75 | 0.33 | 0.0 | 6.45 | 0.01 | -50.0 | 0.0 | -4000.00 | -2.56 | -3522.68 |
| 21Q1 (6) | -1.95 | -293.07 | -211.43 | -0.14 | -300.0 | -16.67 | 0.19 | 235.71 | 733.33 | 0.17 | 221.43 | -26.09 | -2.09 | -293.52 | -228.22 | 0.16 | -38.46 | 45.45 | 0 | 0 | 0 | 1.32 | -19.03 | 45.57 | -0.31 | -163.27 | -616.67 | -0.3 | -3100.0 | 6.25 | 0.33 | 0.0 | 3.12 | 0.02 | 100.0 | 0.0 | -3900.00 | -1451.49 | -144.57 |
| 20Q4 (5) | 1.01 | -53.88 | 36.49 | 0.07 | 126.92 | 124.14 | -0.14 | -105.0 | 84.44 | -0.14 | -380.0 | 72.55 | 1.08 | -44.04 | 140.0 | 0.26 | 0.0 | 271.43 | 0 | 0 | 100.0 | 1.63 | 18.78 | 241.33 | 0.49 | -72.78 | -58.82 | 0.01 | -98.82 | -75.0 | 0.33 | 3.12 | -5.71 | 0.01 | 0.0 | -50.0 | 288.57 | 55.49 | 59.88 |
| 20Q3 (4) | 2.19 | 125.77 | 0.0 | -0.26 | 40.91 | 0.0 | 2.8 | 152.25 | 0.0 | 0.05 | 0.0 | 0.0 | 1.93 | 264.15 | 0.0 | 0.26 | 85.71 | 0.0 | 0 | -100.0 | 0.0 | 1.37 | 59.1 | 0.0 | 1.8 | 32.35 | 0.0 | 0.85 | 66.67 | 0.0 | 0.32 | 3.23 | 0.0 | 0.01 | 0.0 | 0.0 | 185.59 | 58.81 | 0.0 |
| 20Q2 (3) | 0.97 | -44.57 | 0.0 | -0.44 | -266.67 | 0.0 | 1.11 | 3800.0 | 0.0 | 0.05 | -78.26 | 0.0 | 0.53 | -67.48 | 0.0 | 0.14 | 27.27 | 0.0 | 0.1 | 0 | 0.0 | 0.86 | -4.86 | 0.0 | 1.36 | 2166.67 | 0.0 | 0.51 | 259.38 | 0.0 | 0.31 | -3.12 | 0.0 | 0.01 | -50.0 | 0.0 | 116.87 | -98.66 | 0.0 |
| 20Q1 (2) | 1.75 | 136.49 | 0.0 | -0.12 | 58.62 | 0.0 | -0.03 | 96.67 | 0.0 | 0.23 | 145.1 | 0.0 | 1.63 | 262.22 | 0.0 | 0.11 | 57.14 | 0.0 | 0 | 100.0 | 0.0 | 0.91 | 89.84 | 0.0 | 0.06 | -94.96 | 0.0 | -0.32 | -900.0 | 0.0 | 0.32 | -8.57 | 0.0 | 0.02 | 0.0 | 0.0 | 8750.00 | 4747.97 | 0.0 |
| 19Q4 (1) | 0.74 | 0.0 | 0.0 | -0.29 | 0.0 | 0.0 | -0.9 | 0.0 | 0.0 | -0.51 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 1.19 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 180.49 | 0.0 | 0.0 |
