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) | 4.98 | -29.16 | 0.15 | 0 | -5.67 | 0 | 0.06 | -70.0 | 5.13 | 5030.0 | 0.06 | -99.15 | 0.23 | 666.67 | 0.30 | -98.66 | 3.76 | -49.93 | 3.14 | -58.19 | 0.55 | 5.77 | 0.01 | 0.0 | 134.59 | 53.93 |
| 2022 (9) | 7.03 | 60.5 | -6.93 | 0 | 0.97 | 0 | 0.2 | 0 | 0.1 | -97.48 | 7.02 | 2240.0 | 0.03 | 0 | 22.29 | 1952.42 | 7.51 | 36.55 | 7.51 | 67.26 | 0.52 | -1.89 | 0.01 | 0.0 | 87.44 | 0.41 |
| 2021 (8) | 4.38 | -28.9 | -0.41 | 0 | -2.64 | 0 | -0.12 | 0 | 3.97 | -10.79 | 0.3 | -83.33 | -0.01 | 0 | 1.09 | -86.1 | 5.5 | 66.67 | 4.49 | 86.31 | 0.53 | 8.16 | 0.01 | 0.0 | 87.08 | -58.86 |
| 2020 (7) | 6.16 | 0 | -1.71 | 0 | -4.26 | 0 | -0.03 | 0 | 4.45 | 449.38 | 1.8 | 1100.0 | 0.04 | -87.5 | 7.82 | 1158.88 | 3.3 | 40.43 | 2.41 | -33.79 | 0.49 | 19.51 | 0.01 | -50.0 | 211.68 | 0 |
| 2019 (6) | -2.79 | 0 | 3.6 | 0 | -1.52 | 0 | -0.36 | 0 | 0.81 | 0 | 0.15 | 275.0 | 0.32 | 0 | 0.62 | 383.65 | 2.35 | -32.08 | 3.64 | 25.09 | 0.41 | 241.67 | 0.02 | 0.0 | -68.55 | 0 |
| 2018 (5) | -1.29 | 0 | -2.9 | 0 | -0.44 | 0 | 0.01 | -66.67 | -4.19 | 0 | 0.04 | -80.95 | -0.05 | 0 | 0.13 | -82.85 | 3.46 | 7.45 | 2.91 | 72.19 | 0.12 | 50.0 | 0.02 | -33.33 | -42.30 | 0 |
| 2017 (4) | -1.8 | 0 | -0.66 | 0 | -7.19 | 0 | 0.03 | 0 | -2.46 | 0 | 0.21 | 40.0 | -0.07 | 0 | 0.75 | 0.68 | 3.22 | 0.31 | 1.69 | -31.85 | 0.08 | 14.29 | 0.03 | -25.0 | -100.00 | 0 |
| 2016 (3) | 7.52 | 817.07 | -0.73 | 0 | 4.21 | 0 | -0.12 | 0 | 6.79 | 944.62 | 0.15 | 650.0 | -0.49 | 0 | 0.74 | 426.64 | 3.21 | 68.06 | 2.48 | 32.62 | 0.07 | 0.0 | 0.04 | 0.0 | 290.35 | 601.08 |
| 2015 (2) | 0.82 | 0 | -0.17 | 0 | -1.89 | 0 | 0.04 | 0 | 0.65 | 0 | 0.02 | -50.0 | -0.22 | 0 | 0.14 | -46.75 | 1.91 | 144.87 | 1.87 | 53.28 | 0.07 | -22.22 | 0.04 | 100.0 | 41.41 | 0 |
| 2014 (1) | -0.37 | 0 | -0.33 | 0 | -0.05 | 0 | -0.08 | 0 | -0.7 | 0 | 0.04 | -98.05 | 0.01 | -98.41 | 0.27 | -98.35 | 0.78 | 0 | 1.22 | 0 | 0.09 | -10.0 | 0.02 | 0 | -27.82 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | 0.77 | -62.98 | 6.94 | 0.01 | 106.25 | 150.0 | -3.2 | -1423.81 | 9.86 | -0.01 | -133.33 | -108.33 | 0.78 | -59.38 | 11.43 | 0.24 | 33.33 | 2300.0 | -0.31 | -1133.33 | -244.44 | 5.17 | 12.07 | 2046.55 | 0.32 | 1500.0 | -39.62 | 0.37 | 5.71 | -66.67 | 0.15 | 0.0 | 7.14 | 0 | 0 | 0 | 148.08 | -64.4 | 157.08 |
| 24Q2 (19) | 2.08 | 2180.0 | 17.51 | -0.16 | 20.0 | -1700.0 | -0.21 | 0.0 | -90.91 | 0.03 | 200.0 | 0.0 | 1.92 | 740.0 | 7.87 | 0.18 | 0.0 | 1700.0 | 0.03 | 400.0 | 50.0 | 4.62 | -14.87 | 1640.0 | 0.02 | 105.26 | -88.24 | 0.35 | -16.67 | 218.18 | 0.15 | 0.0 | 15.38 | 0 | 0 | 0 | 416.00 | 2471.2 | -43.59 |
| 24Q1 (18) | -0.1 | -105.35 | -116.39 | -0.2 | -566.67 | -205.26 | -0.21 | 90.5 | -205.0 | 0.01 | 107.69 | -80.0 | -0.3 | -116.3 | -137.5 | 0.18 | 500.0 | 1700.0 | -0.01 | -200.0 | -105.0 | 5.42 | 1383.73 | 2052.41 | -0.38 | -114.13 | -202.7 | 0.42 | -75.72 | 121.05 | 0.15 | 0.0 | 15.38 | 0 | 0 | 0 | -17.54 | -117.64 | -109.2 |
| 23Q4 (17) | 1.87 | 159.72 | -35.29 | -0.03 | -50.0 | 25.0 | -2.21 | 37.75 | -22.78 | -0.13 | -208.33 | -186.67 | 1.84 | 162.86 | -35.44 | 0.03 | 200.0 | 0.0 | 0.01 | 111.11 | 200.0 | 0.37 | 51.64 | 22.05 | 2.69 | 407.55 | -7.88 | 1.73 | 55.86 | -23.45 | 0.15 | 7.14 | 15.38 | 0 | 0 | 0 | 99.47 | 72.69 | -17.74 |
| 23Q3 (16) | 0.72 | -59.32 | -60.22 | -0.02 | -300.0 | 99.63 | -3.55 | -3127.27 | -296.13 | 0.12 | 300.0 | 50.0 | 0.7 | -60.67 | 119.23 | 0.01 | 0.0 | -99.85 | -0.09 | -550.0 | -106.29 | 0.24 | -9.16 | -99.67 | 0.53 | 211.76 | -75.91 | 1.11 | 909.09 | -56.64 | 0.14 | 7.69 | 7.69 | 0 | 0 | 0 | 57.60 | -92.19 | -14.4 |
| 23Q2 (15) | 1.77 | 190.16 | 25.53 | 0.01 | -94.74 | 100.72 | -0.11 | -155.0 | 86.59 | 0.03 | -40.0 | 150.0 | 1.78 | 122.5 | 8800.0 | 0.01 | 0.0 | -75.0 | 0.02 | -90.0 | 101.44 | 0.27 | 5.31 | -48.61 | 0.17 | -54.05 | -91.58 | 0.11 | -42.11 | -94.27 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 737.50 | 286.89 | 972.25 |
| 23Q1 (14) | 0.61 | -78.89 | -32.97 | 0.19 | 575.0 | 480.0 | 0.2 | 111.11 | -88.76 | 0.05 | -66.67 | 66.67 | 0.8 | -71.93 | -6.98 | 0.01 | -66.67 | -80.0 | 0.2 | 2100.0 | 0 | 0.25 | -15.87 | -78.09 | 0.37 | -87.33 | 0.0 | 0.19 | -91.59 | -75.32 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 190.62 | 57.64 | 88.53 |
| 22Q4 (13) | 2.89 | 59.67 | 2.48 | -0.04 | 99.27 | -130.77 | -1.8 | -199.45 | -6100.0 | 0.15 | 87.5 | 150.0 | 2.85 | 178.3 | -3.39 | 0.03 | -99.56 | -25.0 | -0.01 | -100.7 | -105.88 | 0.30 | -99.59 | -29.87 | 2.92 | 32.73 | 35.81 | 2.26 | -11.72 | 36.97 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 120.92 | 79.71 | -23.67 |
| 22Q3 (12) | 1.81 | 28.37 | -10.4 | -5.45 | -292.09 | -18066.67 | 1.81 | 320.73 | 159.93 | 0.08 | 233.33 | 233.33 | -3.64 | -18300.0 | -282.91 | 6.89 | 17125.0 | 34350.0 | 1.43 | 202.88 | 1291.67 | 73.45 | 14131.74 | 29208.21 | 2.2 | 8.91 | 11.68 | 2.56 | 33.33 | 64.1 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 67.29 | -2.17 | -43.71 |
| 22Q2 (11) | 1.41 | 54.95 | 127.42 | -1.39 | -2680.0 | -1058.33 | -0.82 | -146.07 | -1271.43 | -0.06 | -300.0 | -50.0 | 0.02 | -97.67 | -96.0 | 0.04 | -20.0 | -66.67 | -1.39 | 0 | -761.9 | 0.52 | -55.1 | -74.58 | 2.02 | 445.95 | 90.57 | 1.92 | 149.35 | 120.69 | 0.13 | 0.0 | -7.14 | 0 | 0 | 0 | 68.78 | -31.98 | 12.05 |
| 22Q1 (10) | 0.91 | -67.73 | 184.26 | -0.05 | -138.46 | 87.18 | 1.78 | 5833.33 | 535.71 | 0.03 | -50.0 | 142.86 | 0.86 | -70.85 | 158.5 | 0.05 | 25.0 | -58.33 | 0 | -100.0 | 100.0 | 1.15 | 169.25 | -58.24 | 0.37 | -82.79 | 8.82 | 0.77 | -53.33 | 87.8 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0 | 101.11 | -36.18 | 150.56 |
| 21Q4 (9) | 2.82 | 39.6 | -52.36 | 0.13 | 533.33 | 148.15 | 0.03 | 100.99 | 100.61 | 0.06 | 200.0 | -45.45 | 2.95 | 48.24 | -47.79 | 0.04 | 100.0 | -88.24 | 0.17 | 241.67 | 142.86 | 0.43 | 70.33 | -89.91 | 2.15 | 9.14 | 4.88 | 1.65 | 5.77 | 36.36 | 0.13 | 0.0 | 8.33 | 0 | 0 | 0 | 158.43 | 32.55 | -64.41 |
| 21Q3 (8) | 2.02 | 225.81 | -28.62 | -0.03 | 75.0 | 97.41 | -3.02 | -4414.29 | -32.46 | -0.06 | -50.0 | 0.0 | 1.99 | 298.0 | 19.16 | 0.02 | -83.33 | -97.73 | -0.12 | -157.14 | 63.64 | 0.25 | -87.66 | -97.82 | 1.97 | 85.85 | 53.91 | 1.56 | 79.31 | 47.17 | 0.13 | -7.14 | 8.33 | 0 | 0 | 0 | 119.53 | 94.71 | -50.16 |
| 21Q2 (7) | 0.62 | 157.41 | 186.11 | -0.12 | 69.23 | -138.71 | 0.07 | -75.0 | 103.23 | -0.04 | 42.86 | 42.86 | 0.5 | 134.01 | 221.95 | 0.12 | 0.0 | 1100.0 | 0.21 | 177.78 | -34.38 | 2.03 | -26.23 | 894.92 | 1.06 | 211.76 | 76.67 | 0.87 | 112.2 | 190.0 | 0.14 | 7.69 | 16.67 | 0 | 0 | 0 | 61.39 | 130.69 | 135.81 |
| 21Q1 (6) | -1.08 | -118.24 | 42.55 | -0.39 | -44.44 | 33.9 | 0.28 | 105.69 | -94.52 | -0.07 | -163.64 | -600.0 | -1.47 | -126.02 | 40.49 | 0.12 | -64.71 | -78.95 | -0.27 | -485.71 | -1250.0 | 2.75 | -34.92 | -88.17 | 0.34 | -83.41 | 153.97 | 0.41 | -66.12 | 356.25 | 0.13 | 8.33 | 8.33 | 0 | 0 | 0 | -200.00 | -144.93 | 0 |
| 20Q4 (5) | 5.92 | 109.19 | 438.18 | -0.27 | 76.72 | -1250.0 | -4.92 | -115.79 | -24700.0 | 0.11 | 283.33 | 57.14 | 5.65 | 238.32 | 423.15 | 0.34 | -61.36 | 385.71 | 0.07 | 121.21 | 40.0 | 4.23 | -63.24 | 167.63 | 2.05 | 60.16 | 1238.89 | 1.21 | 14.15 | 532.14 | 0.12 | 0.0 | 9.09 | 0 | 0 | 0 | 445.11 | 85.59 | 0 |
| 20Q3 (4) | 2.83 | 493.06 | 0.0 | -1.16 | -474.19 | 0.0 | -2.28 | -5.07 | 0.0 | -0.06 | 14.29 | 0.0 | 1.67 | 507.32 | 0.0 | 0.88 | 8700.0 | 0.0 | -0.33 | -203.12 | 0.0 | 11.50 | 5536.6 | 0.0 | 1.28 | 113.33 | 0.0 | 1.06 | 253.33 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0.0 | 239.83 | 239.9 | 0.0 |
| 20Q2 (3) | -0.72 | 61.7 | 0.0 | 0.31 | 152.54 | 0.0 | -2.17 | -142.47 | 0.0 | -0.07 | -600.0 | 0.0 | -0.41 | 83.4 | 0.0 | 0.01 | -98.25 | 0.0 | 0.32 | 1700.0 | 0.0 | 0.20 | -99.12 | 0.0 | 0.6 | 195.24 | 0.0 | 0.3 | 287.5 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0.0 | -171.43 | 0 | 0.0 |
| 20Q1 (2) | -1.88 | -270.91 | 0.0 | -0.59 | -2850.0 | 0.0 | 5.11 | 25450.0 | 0.0 | -0.01 | -114.29 | 0.0 | -2.47 | -328.7 | 0.0 | 0.57 | 714.29 | 0.0 | -0.02 | -140.0 | 0.0 | 23.27 | 1372.36 | 0.0 | -0.63 | -250.0 | 0.0 | -0.16 | 42.86 | 0.0 | 0.12 | 9.09 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | 1.1 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 1.08 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 1.58 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | -0.28 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
