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 | -0.06 | 0 | 1.02 | 0 | -0.01 | 0 | -1.37 | 0 | 0.38 | 137.5 | 0 | 0 | 6.03 | 273.21 | -3.29 | 0 | -3.9 | 0 | 1.39 | -23.2 | 0.02 | -33.33 | 0.00 | 0 |
| 2022 (9) | 1.56 | -28.44 | -0.54 | 0 | -0.35 | 0 | -0.01 | 0 | 1.02 | -38.55 | 0.16 | -66.67 | 0 | 0 | 1.62 | -55.76 | -0.58 | 0 | -0.26 | 0 | 1.81 | -35.13 | 0.03 | 0.0 | 98.73 | -32.52 |
| 2021 (8) | 2.18 | -37.36 | -0.52 | 0 | -1.7 | 0 | 0 | 0 | 1.66 | -35.16 | 0.48 | -45.45 | 0 | 0 | 3.65 | -36.82 | -1.21 | 0 | -1.33 | 0 | 2.79 | -14.94 | 0.03 | -25.0 | 146.31 | 42.52 |
| 2020 (7) | 3.48 | 2.05 | -0.92 | 0 | -2.84 | 0 | 0 | 0 | 2.56 | -16.61 | 0.88 | 266.67 | 0 | 0 | 5.78 | 251.01 | 0.42 | 0 | 0.07 | 0 | 3.28 | -5.75 | 0.04 | 33.33 | 102.65 | -90.97 |
| 2019 (6) | 3.41 | 160.31 | -0.34 | 0 | -3.93 | 0 | 0 | 0 | 3.07 | 0 | 0.24 | -84.71 | 0 | 0 | 1.65 | -78.88 | -3.07 | 0 | -3.21 | 0 | 3.48 | -1.14 | 0.03 | 0.0 | 1136.67 | 1418.45 |
| 2018 (5) | 1.31 | -53.05 | -1.32 | 0 | -0.96 | 0 | 0 | 0 | -0.01 | 0 | 1.57 | -58.68 | 0 | 0 | 7.80 | -62.36 | -1.86 | 0 | -1.8 | 0 | 3.52 | 7.98 | 0.03 | -70.0 | 74.86 | 0 |
| 2017 (4) | 2.79 | -29.19 | -4.41 | 0 | 3.18 | 0 | -0.06 | 0 | -1.62 | 0 | 3.8 | -4.52 | 0 | 0 | 20.72 | 97.25 | -5.87 | 0 | -6.41 | 0 | 3.26 | 0.31 | 0.1 | -9.09 | 0.00 | 0 |
| 2016 (3) | 3.94 | -62.62 | -4.04 | 0 | -5.24 | 0 | -0.12 | 0 | -0.1 | 0 | 3.98 | -62.17 | 0 | 0 | 10.50 | -54.75 | 3.11 | -65.79 | 2.78 | -64.36 | 3.25 | 65.82 | 0.11 | 0 | 64.17 | -40.58 |
| 2015 (2) | 10.54 | 294.76 | -10.71 | 0 | 4.43 | 0 | -0.06 | 0 | -0.17 | 0 | 10.52 | 1137.65 | -0.2 | 0 | 23.21 | 557.06 | 9.09 | 172.16 | 7.8 | 168.97 | 1.96 | 29.8 | 0 | 0 | 107.99 | 78.77 |
| 2014 (1) | 2.67 | 24.77 | -0.85 | 0 | -1.53 | 0 | -0.01 | 0 | 1.82 | 0 | 0.85 | -69.53 | 0 | 0 | 3.53 | -74.5 | 3.34 | 187.93 | 2.9 | 198.97 | 1.51 | 7.86 | 0.01 | -50.0 | 60.41 | -32.54 |
| 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q2 (20) | -0.02 | 80.0 | 88.89 | -0.43 | -960.0 | -4200.0 | -0.31 | -107.56 | 26.19 | 0.01 | 0 | 200.0 | -0.45 | -800.0 | -136.84 | 0.14 | -48.15 | 366.67 | 0 | 0 | 0 | 9.59 | -47.44 | 392.24 | -0.59 | 37.89 | 13.24 | -0.52 | 37.35 | 1.89 | 0.22 | 0.0 | -38.89 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 24Q1 (19) | -0.1 | 41.18 | 0.0 | 0.05 | 110.42 | -78.26 | 4.1 | 327.08 | 4455.56 | 0 | 100.0 | -100.0 | -0.05 | 92.31 | -138.46 | 0.27 | 68.75 | 285.71 | 0 | 0 | 0 | 18.24 | 102.96 | 251.83 | -0.95 | -3.26 | -31.94 | -0.83 | 52.84 | -23.88 | 0.22 | -31.25 | -40.54 | 0 | 0 | -100.0 | 0.00 | 0 | 0 |
| 23Q4 (18) | -0.17 | 80.23 | -168.0 | -0.48 | -340.0 | -50.0 | 0.96 | 146.15 | 6.67 | -0.01 | 0 | 75.0 | -0.65 | 1.52 | -828.57 | 0.16 | 33.33 | 1500.0 | 0 | 0 | 0 | 8.99 | 21.35 | 1679.78 | -0.92 | 4.17 | -170.59 | -1.76 | -87.23 | -506.9 | 0.32 | -8.57 | -17.95 | 0 | 0 | -100.0 | 0.00 | 0 | -100.0 |
| 23Q3 (17) | -0.86 | -377.78 | -1128.57 | 0.2 | 2100.0 | 300.0 | 0.39 | 192.86 | 218.18 | 0 | 100.0 | -100.0 | -0.66 | -247.37 | -288.24 | 0.12 | 300.0 | 140.0 | 0 | 0 | 0 | 7.41 | 280.25 | 239.26 | -0.96 | -41.18 | -405.26 | -0.94 | -77.36 | -2250.0 | 0.35 | -2.78 | -14.63 | 0 | -100.0 | -100.0 | 0.00 | 0 | 100.0 |
| 23Q2 (16) | -0.18 | -80.0 | -130.0 | -0.01 | -104.35 | 50.0 | -0.42 | -566.67 | 27.59 | -0.01 | -200.0 | -150.0 | -0.19 | -246.15 | -132.76 | 0.03 | -57.14 | 0.0 | 0 | 0 | 0 | 1.95 | -62.43 | 75.97 | -0.68 | 5.56 | -1800.0 | -0.53 | 20.9 | -411.76 | 0.36 | -2.7 | -23.4 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 23Q1 (15) | -0.1 | -140.0 | -112.99 | 0.23 | 171.88 | 355.56 | 0.09 | -90.0 | 126.47 | 0.01 | 125.0 | 0 | 0.13 | 285.71 | -80.88 | 0.07 | 600.0 | 0.0 | 0 | 0 | 0 | 5.19 | 926.67 | 116.3 | -0.72 | -111.76 | -620.0 | -0.67 | -131.03 | -570.0 | 0.37 | -5.13 | -30.19 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 22Q4 (14) | 0.25 | 457.14 | -43.18 | -0.32 | -220.0 | -540.0 | 0.9 | 372.73 | 390.32 | -0.04 | -500.0 | -100.0 | -0.07 | 58.82 | -117.95 | 0.01 | -80.0 | -88.89 | 0 | 0 | 0 | 0.51 | -76.87 | -81.93 | -0.34 | -78.95 | -21.43 | -0.29 | -625.0 | 0.0 | 0.39 | -4.88 | -35.0 | 0.01 | 0.0 | 0.0 | 227.27 | 1333.77 | 65.29 |
| 22Q3 (13) | -0.07 | -111.67 | -112.73 | -0.1 | -400.0 | 28.57 | -0.33 | 43.1 | 50.75 | 0.01 | -50.0 | -50.0 | -0.17 | -129.31 | -141.46 | 0.05 | 66.67 | -58.33 | 0 | 0 | 0 | 2.18 | 97.23 | -44.32 | -0.19 | -575.0 | 42.42 | -0.04 | -123.53 | 87.88 | 0.41 | -12.77 | -37.88 | 0.01 | 0.0 | 0.0 | -18.42 | -119.96 | -111.39 |
| 22Q2 (12) | 0.6 | -22.08 | 22.45 | -0.02 | 77.78 | 77.78 | -0.58 | -70.59 | -3.57 | 0.02 | 0 | 0 | 0.58 | -14.71 | 45.0 | 0.03 | -57.14 | -72.73 | 0 | 0 | 0 | 1.11 | -53.82 | -66.79 | 0.04 | 140.0 | 116.0 | 0.17 | 270.0 | 151.52 | 0.47 | -11.32 | -36.49 | 0.01 | 0.0 | 0.0 | 92.31 | -47.25 | -20.88 |
| 22Q1 (11) | 0.77 | 75.0 | 10.0 | -0.09 | -80.0 | 60.87 | -0.34 | -9.68 | -100.0 | 0 | 100.0 | -100.0 | 0.68 | 74.36 | 44.68 | 0.07 | -22.22 | -58.82 | 0 | 0 | 0 | 2.40 | -14.23 | -49.94 | -0.1 | 64.29 | 71.43 | -0.1 | 65.52 | 73.68 | 0.53 | -11.67 | -32.91 | 0.01 | 0.0 | 0.0 | 175.00 | 27.27 | 5.0 |
| 21Q4 (10) | 0.44 | -20.0 | -31.25 | -0.05 | 64.29 | 87.18 | -0.31 | 53.73 | -93.75 | -0.02 | -200.0 | -300.0 | 0.39 | -4.88 | 56.0 | 0.09 | -25.0 | -76.32 | 0 | 0 | 0 | 2.80 | -28.73 | -74.84 | -0.28 | 15.15 | -833.33 | -0.29 | 12.12 | -70.59 | 0.6 | -9.09 | -25.93 | 0.01 | 0.0 | 0.0 | 137.50 | -15.0 | 39.65 |
| 21Q3 (9) | 0.55 | 12.24 | -38.2 | -0.14 | -55.56 | -27.27 | -0.67 | -19.64 | 41.23 | 0.02 | 0 | 166.67 | 0.41 | 2.5 | -47.44 | 0.12 | 9.09 | -50.0 | 0 | 0 | 0 | 3.92 | 17.65 | -33.66 | -0.33 | -32.0 | -237.5 | -0.33 | 0.0 | -353.85 | 0.66 | -10.81 | -19.51 | 0.01 | 0.0 | 0.0 | 161.76 | 38.66 | 74.49 |
| 21Q2 (8) | 0.49 | -30.0 | -70.48 | -0.09 | 60.87 | 68.97 | -0.56 | -229.41 | 53.72 | 0 | -100.0 | -100.0 | 0.4 | -14.89 | -70.8 | 0.11 | -35.29 | -42.11 | 0 | 0 | 100.0 | 3.33 | -30.39 | -23.86 | -0.25 | 28.57 | -189.29 | -0.33 | 13.16 | -250.0 | 0.74 | -6.33 | -9.76 | 0.01 | 0.0 | 0.0 | 116.67 | -30.0 | -26.2 |
| 21Q1 (7) | 0.7 | 9.38 | 141.38 | -0.23 | 41.03 | -76.92 | -0.17 | -6.25 | 48.48 | 0.01 | 0.0 | 0 | 0.47 | 88.0 | 193.75 | 0.17 | -55.26 | 142.86 | 0 | 0 | 0 | 4.79 | -56.9 | 131.91 | -0.35 | -1066.67 | -400.0 | -0.38 | -123.53 | -245.45 | 0.79 | -2.47 | -4.82 | 0.01 | 0.0 | 0.0 | 166.67 | 69.27 | 319.54 |
| 20Q4 (6) | 0.64 | -28.09 | -20.99 | -0.39 | -254.55 | -457.14 | -0.16 | 85.96 | 76.47 | 0.01 | 133.33 | 0 | 0.25 | -67.95 | -66.22 | 0.38 | 58.33 | 442.86 | 0 | 0 | 0 | 11.11 | 87.96 | 461.9 | -0.03 | -112.5 | 97.3 | -0.17 | -230.77 | 86.07 | 0.81 | -1.22 | -2.41 | 0.01 | 0.0 | 0.0 | 98.46 | 6.21 | 0 |
| 20Q3 (5) | 0.89 | -46.39 | -50.28 | -0.11 | 62.07 | -650.0 | -1.14 | 5.79 | -3.64 | -0.03 | -250.0 | -400.0 | 0.78 | -43.07 | -56.91 | 0.24 | 26.32 | 1100.0 | 0 | 100.0 | 0 | 5.91 | 35.03 | 1117.73 | 0.24 | -14.29 | 241.18 | 0.13 | -40.91 | 172.22 | 0.82 | 0.0 | -4.65 | 0.01 | 0.0 | 0.0 | 92.71 | -41.36 | -64.26 |
| 20Q2 (4) | 1.66 | 472.41 | 0.0 | -0.29 | -123.08 | 0.0 | -1.21 | -266.67 | 0.0 | 0.02 | 0 | 0.0 | 1.37 | 756.25 | 0.0 | 0.19 | 171.43 | 0.0 | -0.15 | 0 | 0.0 | 4.38 | 112.01 | 0.0 | 0.28 | 500.0 | 0.0 | 0.22 | 300.0 | 0.0 | 0.82 | -1.2 | 0.0 | 0.01 | 0.0 | 0.0 | 158.10 | 297.96 | 0.0 |
| 20Q1 (3) | 0.29 | -64.2 | 0.0 | -0.13 | -85.71 | 0.0 | -0.33 | 51.47 | 0.0 | 0 | 0 | 0.0 | 0.16 | -78.38 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | 2.06 | 4.42 | 0.0 | -0.07 | 93.69 | 0.0 | -0.11 | 90.98 | 0.0 | 0.83 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 39.73 | 0 | 0.0 |
| 19Q4 (2) | 0.81 | -54.75 | 0.0 | -0.07 | -450.0 | 0.0 | -0.68 | 38.18 | 0.0 | 0 | -100.0 | 0.0 | 0.74 | -59.12 | 0.0 | 0.07 | 250.0 | 0.0 | 0 | 0 | 0.0 | 1.98 | 307.34 | 0.0 | -1.11 | -552.94 | 0.0 | -1.22 | -577.78 | 0.0 | 0.83 | -3.49 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q3 (1) | 1.79 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -1.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 1.81 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | -0.17 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | 0.86 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 259.42 | 0.0 | 0.0 |
