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) | 13.22 | 21.84 | -5.3 | 0 | -3.25 | 0 | -0.01 | 0 | 7.92 | -7.26 | 0.47 | -80.5 | -0.03 | 0 | 0.65 | -69.95 | -1.98 | 0 | -2.71 | 0 | 1.69 | -9.63 | 0.05 | -28.57 | 0.00 | 0 |
| 2022 (9) | 10.85 | 0 | -2.31 | 0 | -4.0 | 0 | -0.63 | 0 | 8.54 | 0 | 2.41 | 24.87 | -0.01 | 0 | 2.17 | 56.98 | 1.87 | -45.95 | 2.21 | -12.99 | 1.87 | 57.14 | 0.07 | 0.0 | 261.45 | 0 |
| 2021 (8) | -9.1 | 0 | -1.99 | 0 | 8.9 | 3608.33 | -0.94 | 0 | -11.09 | 0 | 1.93 | 124.42 | 0 | 0 | 1.38 | 95.68 | 3.46 | -21.18 | 2.54 | -24.63 | 1.19 | 16.67 | 0.07 | 16.67 | -239.47 | 0 |
| 2020 (7) | 5.05 | -8.68 | -0.75 | 0 | 0.24 | 0 | 1.12 | 0 | 4.3 | 0.47 | 0.86 | -22.52 | 0 | 0 | 0.71 | -41.45 | 4.39 | 109.05 | 3.37 | 98.24 | 1.02 | 0.0 | 0.06 | 0.0 | 113.48 | -42.95 |
| 2019 (6) | 5.53 | 0 | -1.25 | 0 | -4.62 | 0 | -0.61 | 0 | 4.28 | 0 | 1.11 | -17.16 | 0.02 | 0 | 1.21 | -15.52 | 2.1 | 0.0 | 1.7 | -15.0 | 1.02 | 32.47 | 0.06 | 50.0 | 198.92 | 0 |
| 2018 (5) | -7.76 | 0 | -1.38 | 0 | 4.56 | 0 | 1.71 | 1454.55 | -9.14 | 0 | 1.34 | 103.03 | 0 | 0 | 1.43 | 63.02 | 2.1 | -6.25 | 2.0 | -2.91 | 0.77 | 14.93 | 0.04 | 0.0 | -276.16 | 0 |
| 2017 (4) | 2.16 | 0 | -0.71 | 0 | -4.49 | 0 | 0.11 | 120.0 | 1.45 | 0 | 0.66 | 0.0 | 0 | 0 | 0.88 | -31.41 | 2.24 | 51.35 | 2.06 | 79.13 | 0.67 | 13.56 | 0.04 | 0.0 | 77.98 | 0 |
| 2016 (3) | -6.1 | 0 | -0.21 | 0 | 2.75 | 0 | 0.05 | 0.0 | -6.31 | 0 | 0.66 | 50.0 | 0 | 0 | 1.28 | 42.56 | 1.48 | 60.87 | 1.15 | 11.65 | 0.59 | 3.51 | 0.04 | 100.0 | -342.70 | 0 |
| 2015 (2) | 5.95 | 344.03 | -0.49 | 0 | -4.78 | 0 | 0.05 | -79.17 | 5.46 | 396.36 | 0.44 | 83.33 | 0 | 0 | 0.90 | 79.41 | 0.92 | -25.2 | 1.03 | -28.97 | 0.57 | -9.52 | 0.02 | 0.0 | 367.28 | 475.59 |
| 2014 (1) | 1.34 | -74.81 | -0.24 | 0 | -3.72 | 0 | 0.24 | 0 | 1.1 | -78.3 | 0.24 | 4.35 | 0 | 0 | 0.50 | -1.04 | 1.23 | 0 | 1.45 | 2800.0 | 0.63 | -19.23 | 0.02 | 0.0 | 63.81 | -89.8 |
| 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) | 2.71 | 150.93 | -57.66 | -0.59 | 75.11 | 9.23 | -2.09 | -378.67 | -7.18 | 0.51 | 196.23 | 275.86 | 2.12 | 264.34 | -63.13 | 0.08 | -38.46 | -46.67 | 0 | 100.0 | 0 | 0.55 | -49.18 | -24.52 | 0 | 100.0 | 100.0 | 0.02 | 103.92 | 0.0 | 0.39 | 0.0 | -9.3 | 0.01 | 0.0 | 0.0 | 645.24 | 0 | -53.62 |
| 24Q1 (19) | 1.08 | -56.45 | -4.42 | -2.37 | -451.16 | 11.57 | 0.75 | 1037.5 | 136.06 | -0.53 | 32.05 | -983.33 | -1.29 | -162.93 | 16.77 | 0.13 | 62.5 | -18.75 | -0.01 | 50.0 | 0.0 | 1.09 | 113.63 | 17.42 | -0.72 | 22.58 | 40.5 | -0.51 | 63.83 | 53.21 | 0.39 | -2.5 | -13.33 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q4 (18) | 2.48 | -22.98 | -81.44 | -0.43 | 72.08 | 12.24 | -0.08 | -109.3 | 99.13 | -0.78 | -558.82 | -200.0 | 2.05 | 22.02 | -84.07 | 0.08 | 0.0 | -85.19 | -0.02 | 0 | 0 | 0.51 | 18.2 | -75.98 | -0.93 | -681.25 | -4550.0 | -1.41 | -487.5 | -327.27 | 0.4 | -2.44 | -36.51 | 0.01 | 0.0 | -50.0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (17) | 3.22 | -49.69 | 147.63 | -1.54 | -136.92 | -108.11 | 0.86 | 144.1 | -89.37 | 0.17 | 158.62 | 21.43 | 1.68 | -70.78 | 122.4 | 0.08 | -46.67 | -90.12 | 0 | 0 | 0 | 0.43 | -41.18 | -83.68 | 0.16 | 1700.0 | -85.71 | -0.24 | -1300.0 | -118.6 | 0.41 | -4.65 | -12.77 | 0.01 | 0.0 | -50.0 | 1788.89 | 28.58 | 571.04 |
| 23Q2 (16) | 6.4 | 466.37 | 890.12 | -0.65 | 75.75 | 13.33 | -1.95 | 6.25 | -172.22 | -0.29 | -583.33 | 60.27 | 5.75 | 470.97 | 468.59 | 0.15 | -6.25 | -79.73 | 0 | 100.0 | 0 | 0.73 | -20.94 | -76.09 | -0.01 | 99.17 | -106.25 | 0.02 | 101.83 | -95.65 | 0.43 | -4.44 | 7.5 | 0.01 | 0.0 | -50.0 | 1391.30 | 0 | 1611.54 |
| 23Q1 (15) | 1.13 | -91.54 | -77.67 | -2.68 | -446.94 | -688.24 | -2.08 | 77.44 | 62.66 | 0.06 | 123.08 | -72.73 | -1.55 | -112.04 | -132.84 | 0.16 | -70.37 | -48.39 | -0.01 | 0 | 0.0 | 0.93 | -56.3 | -8.31 | -1.21 | -5950.0 | -298.36 | -1.09 | -230.3 | -239.74 | 0.45 | -28.57 | 21.62 | 0.01 | -50.0 | -50.0 | 0.00 | -100.0 | -100.0 |
| 22Q4 (14) | 13.36 | 297.63 | 729.81 | -0.49 | 33.78 | 26.87 | -9.22 | -213.97 | -5323.53 | -0.26 | -285.71 | -116.67 | 12.87 | 271.6 | 1269.15 | 0.54 | -33.33 | 28.57 | 0 | 0 | -100.0 | 2.12 | -19.7 | 85.11 | -0.02 | -101.79 | -102.2 | -0.33 | -125.58 | -166.0 | 0.63 | 34.04 | 90.91 | 0.02 | 0.0 | 0.0 | 4175.00 | 1199.33 | 2104.19 |
| 22Q3 (13) | -6.76 | -734.57 | -67.74 | -0.74 | 1.33 | -29.82 | 8.09 | 199.63 | 35.74 | 0.14 | 119.18 | 116.09 | -7.5 | -380.77 | -63.04 | 0.81 | 9.46 | 17.39 | 0 | 0 | 100.0 | 2.64 | -13.8 | 17.05 | 1.12 | 600.0 | 36.59 | 1.29 | 180.43 | 86.96 | 0.47 | 17.5 | 62.07 | 0.02 | 0.0 | 0.0 | -379.78 | -312.6 | 5.76 |
| 22Q2 (12) | -0.81 | -116.01 | -15.71 | -0.75 | -120.59 | -294.74 | 2.7 | 148.47 | 1976.92 | -0.73 | -431.82 | -196.05 | -1.56 | -133.05 | -75.28 | 0.74 | 138.71 | 124.24 | 0 | 100.0 | 0 | 3.06 | 203.13 | 251.77 | 0.16 | -73.77 | -73.77 | 0.46 | -41.03 | 4.55 | 0.4 | 8.11 | 42.86 | 0.02 | 0.0 | 0.0 | -92.05 | -121.28 | 2.69 |
| 22Q1 (11) | 5.06 | 214.29 | 184.62 | -0.34 | 49.25 | 38.18 | -5.57 | -3176.47 | -287.54 | 0.22 | 283.33 | 130.99 | 4.72 | 402.13 | 172.28 | 0.31 | -26.19 | -38.0 | -0.01 | -133.33 | 0 | 1.01 | -11.78 | -30.54 | 0.61 | -32.97 | -45.54 | 0.78 | 56.0 | -14.29 | 0.37 | 12.12 | 23.33 | 0.02 | 0.0 | 0.0 | 432.48 | 128.33 | 188.95 |
| 21Q4 (10) | 1.61 | 139.95 | 15.83 | -0.67 | -17.54 | -109.38 | -0.17 | -102.85 | -158.62 | -0.12 | 86.21 | -130.77 | 0.94 | 120.43 | -12.15 | 0.42 | -39.13 | 61.54 | 0.03 | 200.0 | 200.0 | 1.15 | -49.22 | 56.47 | 0.91 | 10.98 | -28.35 | 0.5 | -27.54 | -35.9 | 0.33 | 13.79 | 22.22 | 0.02 | 0.0 | 0.0 | 189.41 | 147.0 | 45.81 |
| 21Q3 (9) | -4.03 | -475.71 | -619.64 | -0.57 | -200.0 | -128.0 | 5.96 | 4484.62 | 12020.0 | -0.87 | -214.47 | -680.0 | -4.6 | -416.85 | -467.9 | 0.69 | 109.09 | 176.0 | -0.03 | 0 | 0 | 2.26 | 159.06 | 216.69 | 0.82 | 34.43 | -42.25 | 0.69 | 56.82 | -43.44 | 0.29 | 3.57 | 11.54 | 0.02 | 0.0 | 100.0 | -403.00 | -326.03 | -972.27 |
| 21Q2 (8) | -0.7 | 88.29 | -135.9 | -0.19 | 65.45 | -26.67 | 0.13 | -95.62 | -59.38 | 0.76 | 207.04 | 130.3 | -0.89 | 86.37 | -149.44 | 0.33 | -34.0 | 43.48 | 0 | 0 | 100.0 | 0.87 | -40.15 | 21.82 | 0.61 | -45.54 | -61.88 | 0.44 | -51.65 | -62.39 | 0.28 | -6.67 | 12.0 | 0.02 | 0.0 | 100.0 | -94.59 | 80.54 | -169.37 |
| 21Q1 (7) | -5.98 | -530.22 | -363.44 | -0.55 | -71.88 | -2650.0 | 2.97 | 924.14 | 1028.12 | -0.71 | -282.05 | -384.0 | -6.53 | -710.28 | -390.22 | 0.5 | 92.31 | 354.55 | 0 | -100.0 | 0 | 1.45 | 98.74 | 149.56 | 1.12 | -11.81 | 5500.0 | 0.91 | 16.67 | 506.67 | 0.3 | 11.11 | 30.43 | 0.02 | 0.0 | 0.0 | -486.18 | -474.25 | -185.67 |
| 20Q4 (6) | 1.39 | 348.21 | 795.0 | -0.32 | -28.0 | 0.0 | 0.29 | 680.0 | 155.77 | 0.39 | 160.0 | 1400.0 | 1.07 | 232.1 | 305.77 | 0.26 | 4.0 | 18.18 | 0.01 | 0 | 0 | 0.73 | 2.77 | -18.42 | 1.27 | -10.56 | 76.39 | 0.78 | -36.07 | 116.67 | 0.27 | 3.85 | 8.0 | 0.02 | 100.0 | 0.0 | 129.91 | 445.64 | 509.21 |
| 20Q3 (5) | -0.56 | -128.72 | 46.67 | -0.25 | -66.67 | 0.0 | -0.05 | -115.62 | 88.89 | 0.15 | -54.55 | 7.14 | -0.81 | -145.0 | 37.69 | 0.25 | 8.7 | 13.64 | 0 | 100.0 | -100.0 | 0.71 | -0.35 | -14.04 | 1.42 | -11.25 | 21.37 | 1.22 | 4.27 | 28.42 | 0.26 | 4.0 | 0.0 | 0.01 | 0.0 | -50.0 | -37.58 | -127.56 | 55.97 |
| 20Q2 (4) | 1.95 | -14.1 | 0.0 | -0.15 | -650.0 | 0.0 | 0.32 | 200.0 | 0.0 | 0.33 | 32.0 | 0.0 | 1.8 | -20.0 | 0.0 | 0.23 | 109.09 | 0.0 | -0.01 | 0 | 0.0 | 0.71 | 22.61 | 0.0 | 1.6 | 7900.0 | 0.0 | 1.17 | 680.0 | 0.0 | 0.25 | 8.7 | 0.0 | 0.01 | -50.0 | 0.0 | 136.36 | -75.97 | 0.0 |
| 20Q1 (3) | 2.27 | 1235.0 | 0.0 | -0.02 | 93.75 | 0.0 | -0.32 | 38.46 | 0.0 | 0.25 | 933.33 | 0.0 | 2.25 | 532.69 | 0.0 | 0.11 | -50.0 | 0.0 | 0 | 0 | 0.0 | 0.58 | -35.03 | 0.0 | 0.02 | -97.22 | 0.0 | 0.15 | -58.33 | 0.0 | 0.23 | -8.0 | 0.0 | 0.02 | 0.0 | 0.0 | 567.50 | 1887.62 | 0.0 |
| 19Q4 (2) | -0.2 | 80.95 | 0.0 | -0.32 | -28.0 | 0.0 | -0.52 | -15.56 | 0.0 | -0.03 | -121.43 | 0.0 | -0.52 | 60.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | 0.90 | 8.28 | 0.0 | 0.72 | -38.46 | 0.0 | 0.36 | -62.11 | 0.0 | 0.25 | -3.85 | 0.0 | 0.02 | 0.0 | 0.0 | -31.75 | 62.81 | 0.0 |
| 19Q3 (1) | -1.05 | 0.0 | 0.0 | -0.25 | 0.0 | 0.0 | -0.45 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | -1.3 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | 1.17 | 0.0 | 0.0 | 0.95 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -85.37 | 0.0 | 0.0 |
