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) | 3.62 | 0 | -0.09 | 0 | -0.68 | 0 | 0.34 | 0 | 3.53 | 0 | 0.34 | -5.56 | -0.02 | 0 | 2.04 | 15.23 | -3.71 | 0 | -2.87 | 0 | 0.52 | -26.76 | 0.02 | -66.67 | 0.00 | 0 |
| 2022 (9) | -10.74 | 0 | 10.05 | 1258.11 | -0.83 | 0 | -2.21 | 0 | -0.69 | 0 | 0.36 | -43.75 | -0.02 | 0 | 1.77 | 10.78 | 1.38 | -84.39 | 1.23 | -83.4 | 0.71 | -31.73 | 0.06 | -14.29 | -537.00 | 0 |
| 2021 (8) | 5.19 | 2.17 | 0.74 | 0 | -2.2 | 0 | 1.15 | 29.21 | 5.93 | 0 | 0.64 | -4.48 | -0.01 | 0 | 1.60 | -20.42 | 8.84 | 174.53 | 7.41 | 163.7 | 1.04 | 15.56 | 0.07 | 0.0 | 60.92 | -54.67 |
| 2020 (7) | 5.08 | 293.8 | -6.88 | 0 | 1.86 | 0 | 0.89 | 0 | -1.8 | 0 | 0.67 | -87.38 | 0 | 0 | 2.01 | -91.31 | 3.22 | 106.41 | 2.81 | 80.13 | 0.9 | 57.89 | 0.07 | -74.07 | 134.39 | 150.03 |
| 2019 (6) | 1.29 | -9.79 | 1.72 | 0 | -2.52 | 0 | -0.4 | 0 | 3.01 | 0 | 5.31 | 1164.29 | 0 | 0 | 23.15 | 1020.99 | 1.56 | -13.33 | 1.56 | -0.64 | 0.57 | 58.33 | 0.27 | -10.0 | 53.75 | -16.18 |
| 2018 (5) | 1.43 | 0 | -7.66 | 0 | 9.0 | 1375.41 | 0 | 0 | -6.23 | 0 | 0.42 | 10.53 | 0 | 0 | 2.06 | -6.81 | 1.8 | -27.42 | 1.57 | -23.04 | 0.36 | 16.13 | 0.3 | 11.11 | 64.13 | 0 |
| 2017 (4) | -1.09 | 0 | -1.6 | 0 | 0.61 | 258.82 | 0.07 | 0 | -2.69 | 0 | 0.38 | 22.58 | 0 | 0 | 2.22 | 0.49 | 2.48 | 74.65 | 2.04 | 54.55 | 0.31 | 0.0 | 0.27 | 3.85 | -41.60 | 0 |
| 2016 (3) | 3.09 | 0 | -0.19 | 0 | 0.17 | 240.0 | 0 | 0 | 2.9 | 778.79 | 0.31 | -3.12 | 0 | 0 | 2.20 | -51.63 | 1.42 | 846.67 | 1.32 | 1220.0 | 0.31 | -3.12 | 0.26 | -3.7 | 163.49 | 0 |
| 2015 (2) | -0.04 | 0 | 0.37 | 0 | 0.05 | -16.67 | 0.32 | 0 | 0.33 | 0 | 0.32 | -15.79 | 0 | 0 | 4.56 | -55.74 | 0.15 | 0 | 0.1 | 0 | 0.32 | 14.29 | 0.27 | -3.57 | -5.80 | 0 |
| 2014 (1) | -0.26 | 0 | 0 | 0 | 0.06 | 500.0 | -0.35 | 0 | -0.26 | 0 | 0.38 | 58.33 | 0 | 0 | 10.30 | -8.6 | -0.13 | 0 | -0.05 | 0 | 0.28 | 86.67 | 0.28 | -15.15 | -50.98 | 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) | 0.22 | -76.09 | -63.93 | -0.12 | -20.0 | -100.0 | -1.04 | -5100.0 | 0.0 | 0.77 | 263.83 | 741.67 | 0.1 | -87.8 | -81.82 | 0.23 | 21.05 | 91.67 | -0.01 | 0 | 0.0 | 4.04 | -9.32 | 42.57 | 1.14 | 445.45 | 618.18 | 0.95 | 1457.14 | 1087.5 | 0.14 | 16.67 | 16.67 | 0.01 | 0.0 | 0.0 | 20.00 | -98.7 | -93.11 |
| 24Q2 (19) | 0.92 | -17.12 | -40.65 | -0.1 | -900.0 | -900.0 | -0.02 | 98.7 | -104.44 | -0.47 | -95.83 | -261.54 | 0.82 | -25.45 | -46.75 | 0.19 | 216.67 | 90.0 | 0 | 100.0 | 100.0 | 4.45 | 157.34 | 69.98 | -0.33 | 45.0 | 46.77 | -0.07 | 50.0 | 82.05 | 0.12 | 9.09 | -14.29 | 0.01 | 0.0 | 0.0 | 1533.33 | 0 | 0 |
| 24Q1 (18) | 1.11 | -21.83 | 3600.0 | -0.01 | -111.11 | 90.91 | -1.54 | -3750.0 | -3750.0 | -0.24 | -146.15 | -442.86 | 1.1 | -27.15 | 1475.0 | 0.06 | 50.0 | -25.0 | -0.01 | 0 | 0 | 1.73 | 89.77 | -9.65 | -0.6 | 28.57 | 70.59 | -0.14 | 84.95 | 91.36 | 0.11 | 0.0 | -26.67 | 0.01 | 200.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q4 (17) | 1.42 | 132.79 | 1192.31 | 0.09 | 250.0 | -89.16 | -0.04 | 96.15 | -108.0 | 0.52 | 533.33 | 171.23 | 1.51 | 174.55 | 115.71 | 0.04 | -66.67 | -63.64 | 0 | 100.0 | 0 | 0.91 | -67.81 | -64.96 | -0.84 | -281.82 | -86.67 | -0.93 | -1262.5 | -132.5 | 0.11 | -8.33 | -26.67 | -0.01 | -200.0 | -200.0 | 0.00 | -100.0 | 0 |
| 23Q3 (16) | 0.61 | -60.65 | 116.71 | -0.06 | -500.0 | -101.21 | -1.04 | -331.11 | -147.06 | -0.12 | 7.69 | 90.7 | 0.55 | -64.29 | -58.33 | 0.12 | 20.0 | 140.0 | -0.01 | 0.0 | 0.0 | 2.83 | 8.11 | 98.68 | -0.22 | 64.52 | -83.33 | 0.08 | 120.51 | 366.67 | 0.12 | -14.29 | -20.0 | 0.01 | 0.0 | -50.0 | 290.48 | 0 | 111.14 |
| 23Q2 (15) | 1.55 | 5066.67 | 130.75 | -0.01 | 90.91 | -100.24 | 0.45 | 1225.0 | 114.9 | -0.13 | -285.71 | 72.34 | 1.54 | 2025.0 | 269.23 | 0.1 | 25.0 | 66.67 | -0.01 | 0 | 0.0 | 2.62 | 36.78 | 150.0 | -0.62 | 69.61 | -173.81 | -0.39 | 75.93 | -163.93 | 0.14 | -6.67 | -12.5 | 0.01 | 0.0 | -50.0 | 0.00 | 0 | 100.0 |
| 23Q1 (14) | 0.03 | 123.08 | 101.56 | -0.11 | -113.25 | -191.67 | -0.04 | -108.0 | 92.45 | 0.07 | 109.59 | -73.08 | -0.08 | -111.43 | 95.56 | 0.08 | -27.27 | -42.86 | 0 | 0 | 100.0 | 1.91 | -26.4 | -6.77 | -2.04 | -353.33 | -282.14 | -1.62 | -305.0 | -254.29 | 0.15 | 0.0 | -40.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 22Q4 (13) | -0.13 | 96.44 | 91.33 | 0.83 | -83.3 | -75.59 | 0.5 | -77.38 | 1350.0 | -0.73 | 43.41 | -225.86 | 0.7 | -46.97 | -63.16 | 0.11 | 120.0 | 10.0 | 0 | 100.0 | 0 | 2.60 | 82.55 | 127.02 | -0.45 | -275.0 | -130.0 | -0.4 | -1233.33 | -131.01 | 0.15 | 0.0 | -44.44 | 0.01 | -50.0 | -50.0 | 0.00 | 100.0 | 100.0 |
| 22Q3 (12) | -3.65 | 27.58 | -428.83 | 4.97 | 20.34 | 462.77 | 2.21 | 173.18 | 201.84 | -1.29 | -174.47 | -180.43 | 1.32 | 245.05 | 607.69 | 0.05 | -16.67 | -73.68 | -0.01 | 0.0 | 0 | 1.42 | 36.04 | -16.48 | -0.12 | -114.29 | -104.03 | -0.03 | -104.92 | -101.22 | 0.15 | -6.25 | -44.44 | 0.02 | 0.0 | 0.0 | -2607.14 | -308.66 | -6559.14 |
| 22Q2 (11) | -5.04 | -162.5 | -223.23 | 4.13 | 3341.67 | 1895.65 | -3.02 | -469.81 | -7650.0 | -0.47 | -280.77 | -137.01 | -0.91 | 49.44 | -123.58 | 0.06 | -57.14 | -72.73 | -0.01 | 0.0 | 0 | 1.05 | -48.99 | -48.31 | 0.84 | -25.0 | -72.09 | 0.61 | -41.9 | -75.5 | 0.16 | -36.0 | -36.0 | 0.02 | 100.0 | 0.0 | -637.97 | -335.28 | -530.52 |
| 22Q1 (10) | -1.92 | -28.0 | -229.73 | 0.12 | -96.47 | 111.32 | -0.53 | -1225.0 | -1666.67 | 0.26 | -55.17 | 204.0 | -1.8 | -194.74 | -528.57 | 0.14 | 40.0 | 7.69 | -0.01 | 0 | 0.0 | 2.05 | 79.21 | 45.75 | 1.12 | -25.33 | -17.04 | 1.05 | -18.6 | -11.02 | 0.25 | -7.41 | 0.0 | 0.01 | -50.0 | -50.0 | -146.56 | -54.38 | -243.59 |
| 21Q4 (9) | -1.5 | -235.14 | -128.9 | 3.4 | 348.18 | 168.83 | -0.04 | 98.16 | -33.33 | 0.58 | 226.09 | 16.0 | 1.9 | 830.77 | 660.0 | 0.1 | -47.37 | -54.55 | 0 | 0 | 0 | 1.15 | -32.84 | -34.34 | 1.5 | -49.66 | -7.41 | 1.29 | -47.56 | -3.01 | 0.27 | 0.0 | 8.0 | 0.02 | 0.0 | 0.0 | -94.94 | -335.2 | -129.27 |
| 21Q3 (8) | 1.11 | -72.86 | -46.12 | -1.37 | -495.65 | 16.46 | -2.17 | -5525.0 | -38.22 | -0.46 | -136.22 | -276.92 | -0.26 | -106.74 | -161.9 | 0.19 | -13.64 | 35.71 | 0 | 0 | 0 | 1.71 | -15.81 | 13.18 | 2.98 | -1.0 | 189.32 | 2.46 | -1.2 | 164.52 | 0.27 | 8.0 | 3.85 | 0.02 | 0.0 | 0.0 | 40.36 | -72.76 | -76.29 |
| 21Q2 (7) | 4.09 | 176.35 | 475.23 | -0.23 | 78.3 | -109.09 | 0.04 | 233.33 | -98.85 | 1.27 | 608.0 | 535.0 | 3.86 | 819.05 | 421.67 | 0.22 | 69.23 | 83.33 | 0 | 100.0 | 0 | 2.03 | 43.83 | -9.01 | 3.01 | 122.96 | 3662.5 | 2.49 | 111.02 | 1815.38 | 0.25 | 0.0 | 8.7 | 0.02 | 0.0 | 0.0 | 148.19 | 45.18 | 151.66 |
| 21Q1 (6) | 1.48 | -71.48 | 237.04 | -1.06 | 78.54 | -457.89 | -0.03 | 0.0 | -50.0 | -0.25 | -150.0 | -316.67 | 0.42 | 68.0 | 133.07 | 0.13 | -40.91 | -27.78 | -0.01 | 0 | 0 | 1.41 | -19.27 | -53.05 | 1.35 | -16.67 | 181.25 | 1.18 | -11.28 | 174.42 | 0.25 | 0.0 | 56.25 | 0.02 | 0.0 | 0.0 | 102.07 | -68.53 | 157.65 |
| 20Q4 (5) | 5.19 | 151.94 | 403.51 | -4.94 | -201.22 | 0.0 | -0.03 | 98.09 | 91.18 | 0.5 | 92.31 | 455.56 | 0.25 | -40.48 | 103.76 | 0.22 | 57.14 | -95.56 | 0 | 0 | 0 | 1.74 | 15.77 | -97.61 | 1.62 | 57.28 | 170.0 | 1.33 | 43.01 | 133.33 | 0.25 | -3.85 | 66.67 | 0.02 | 0.0 | 0.0 | 324.38 | 90.53 | 240.37 |
| 20Q3 (4) | 2.06 | 288.99 | 0.0 | -1.64 | -1390.91 | 0.0 | -1.57 | -145.24 | 0.0 | 0.26 | 30.0 | 0.0 | 0.42 | 135.0 | 0.0 | 0.14 | 16.67 | 0.0 | 0 | 0 | 0.0 | 1.51 | -32.31 | 0.0 | 1.03 | 1187.5 | 0.0 | 0.93 | 615.38 | 0.0 | 0.26 | 13.04 | 0.0 | 0.02 | 0.0 | 0.0 | 170.25 | 159.35 | 0.0 |
| 20Q2 (3) | -1.09 | -0.93 | 0.0 | -0.11 | 42.11 | 0.0 | 3.47 | 17450.0 | 0.0 | 0.2 | 433.33 | 0.0 | -1.2 | 5.51 | 0.0 | 0.12 | -33.33 | 0.0 | 0 | 0 | 0.0 | 2.23 | -25.79 | 0.0 | 0.08 | -83.33 | 0.0 | 0.13 | -69.77 | 0.0 | 0.23 | 43.75 | 0.0 | 0.02 | 0.0 | 0.0 | -286.84 | -62.01 | 0.0 |
| 20Q1 (2) | -1.08 | 36.84 | 0.0 | -0.19 | 96.15 | 0.0 | -0.02 | 94.12 | 0.0 | -0.06 | -166.67 | 0.0 | -1.27 | 80.9 | 0.0 | 0.18 | -96.36 | 0.0 | 0 | 0 | 0.0 | 3.00 | -95.89 | 0.0 | 0.48 | -20.0 | 0.0 | 0.43 | -24.56 | 0.0 | 0.16 | 6.67 | 0.0 | 0.02 | 0.0 | 0.0 | -177.05 | 23.38 | 0.0 |
| 19Q4 (1) | -1.71 | 0.0 | 0.0 | -4.94 | 0.0 | 0.0 | -0.34 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | -6.65 | 0.0 | 0.0 | 4.95 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 73.01 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -231.08 | 0.0 | 0.0 |
