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) | 3.18 | 0 | -0.41 | 0 | -0.64 | 0 | -0.13 | 0 | 2.77 | 0 | 0.34 | -72.8 | 0 | 0 | 2.98 | -61.13 | -0.06 | 0 | 0.29 | -80.92 | 0.87 | -2.25 | 0.11 | -15.38 | 250.39 | 0 |
| 2022 (9) | -1.99 | 0 | -0.96 | 0 | -1.88 | 0 | 0.07 | -46.15 | -2.95 | 0 | 1.25 | 10.62 | 0 | 0 | 7.66 | 44.65 | 1.55 | -57.88 | 1.52 | -53.8 | 0.89 | 30.88 | 0.13 | -23.53 | -78.35 | 0 |
| 2021 (8) | 4.0 | 308.16 | -1.87 | 0 | -0.42 | 0 | 0.13 | 8.33 | 2.13 | 0 | 1.13 | 56.94 | 0 | 0 | 5.30 | 6.42 | 3.68 | 371.79 | 3.29 | 439.34 | 0.68 | 6.25 | 0.17 | -5.56 | 96.62 | 40.98 |
| 2020 (7) | 0.98 | 0 | -1.17 | 0 | -0.58 | 0 | 0.12 | 0 | -0.19 | 0 | 0.72 | 118.18 | 0 | 0 | 4.98 | 58.02 | 0.78 | 178.57 | 0.61 | 165.22 | 0.64 | -5.88 | 0.18 | 50.0 | 68.53 | 0 |
| 2019 (6) | -0.24 | 0 | -0.34 | 0 | -0.5 | 0 | -0.06 | 0 | -0.58 | 0 | 0.33 | -34.0 | 0 | 0 | 3.15 | -31.98 | 0.28 | 27.27 | 0.23 | -37.84 | 0.68 | 30.77 | 0.12 | 9.09 | -23.30 | 0 |
| 2018 (5) | 1.29 | 0 | 0.69 | 0 | -0.23 | 0 | 0.09 | 0 | 1.98 | 0 | 0.5 | -1.96 | 0 | 0 | 4.63 | -7.14 | 0.22 | -45.0 | 0.37 | 76.19 | 0.52 | 13.04 | 0.11 | 10.0 | 129.00 | 0 |
| 2017 (4) | -0.25 | 0 | -0.47 | 0 | 0.14 | 0 | -0.01 | 0 | -0.72 | 0 | 0.51 | -87.65 | 0 | 0 | 4.99 | -85.23 | 0.4 | -69.92 | 0.21 | -79.61 | 0.46 | 48.39 | 0.1 | 0.0 | -32.47 | 0 |
| 2016 (3) | 2.15 | 93.69 | -4.71 | 0 | -0.69 | 0 | 0.04 | -20.0 | -2.56 | 0 | 4.13 | 1695.65 | 0 | 0 | 33.74 | 1424.25 | 1.33 | 37.11 | 1.03 | 5.1 | 0.31 | 14.81 | 0.1 | 66.67 | 149.31 | 76.21 |
| 2015 (2) | 1.11 | -13.28 | -0.64 | 0 | -0.9 | 0 | 0.05 | -54.55 | 0.47 | -53.92 | 0.23 | 0.0 | 0 | 0 | 2.21 | 3.27 | 0.97 | -9.35 | 0.98 | -5.77 | 0.27 | -10.0 | 0.06 | 20.0 | 84.73 | -7.99 |
| 2014 (1) | 1.28 | -26.01 | -0.26 | 0 | -0.82 | 0 | 0.11 | 0 | 1.02 | -32.0 | 0.23 | -4.17 | 0.03 | 0 | 2.14 | -5.15 | 1.07 | -10.08 | 1.04 | -7.96 | 0.3 | -14.29 | 0.05 | 0.0 | 92.09 | -18.56 |
| 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) | 0.54 | -32.5 | -60.29 | -0.09 | 71.88 | -325.0 | -0.22 | -164.71 | 59.26 | 0.14 | -33.33 | -51.72 | 0.45 | -6.25 | -67.86 | 0.1 | 66.67 | -9.09 | 0 | 0 | 0 | 2.33 | 47.24 | -29.43 | 0.47 | 51.61 | 0 | 0.46 | 2.22 | 84.0 | 0.19 | 0.0 | -13.64 | 0.02 | 0.0 | -33.33 | 80.60 | -33.51 | -70.37 |
| 24Q2 (19) | 0.8 | 226.98 | 73.91 | -0.32 | -390.91 | -165.31 | 0.34 | 0 | 950.0 | 0.21 | 156.76 | 0 | 0.48 | 192.31 | -49.47 | 0.06 | -53.85 | 50.0 | 0 | 0 | 0 | 1.58 | -62.13 | 4.49 | 0.31 | 1450.0 | 282.35 | 0.45 | 350.0 | 446.15 | 0.19 | -5.0 | -26.92 | 0.02 | 0.0 | -33.33 | 121.21 | 161.57 | -57.84 |
| 24Q1 (18) | -0.63 | -151.22 | -584.62 | 0.11 | 120.0 | 128.95 | 0 | 100.0 | 100.0 | -0.37 | 0 | 13.95 | -0.52 | -176.47 | -108.0 | 0.13 | 44.44 | 18.18 | 0 | 0 | 0 | 4.18 | 52.34 | -17.92 | 0.02 | -93.33 | 111.11 | 0.1 | -70.59 | 158.82 | 0.2 | -4.76 | 5.26 | 0.02 | -33.33 | -33.33 | -196.88 | -192.84 | -175.72 |
| 23Q4 (17) | 1.23 | -9.56 | 223.68 | -0.55 | -1475.0 | 24.66 | -0.03 | 94.44 | 0.0 | 0 | -100.0 | -100.0 | 0.68 | -51.43 | 294.29 | 0.09 | -18.18 | -40.0 | 0 | 0 | 0 | 2.74 | -16.93 | -47.87 | 0.3 | 0 | 314.29 | 0.34 | 36.0 | 525.0 | 0.21 | -4.55 | -4.55 | 0.03 | 0.0 | 0.0 | 212.07 | -22.03 | -5.13 |
| 23Q3 (16) | 1.36 | 195.65 | 194.44 | 0.04 | -91.84 | -60.0 | -0.54 | -1250.0 | 69.66 | 0.29 | 0 | 866.67 | 1.4 | 47.37 | 204.48 | 0.11 | 175.0 | -15.38 | 0 | 0 | 0 | 3.30 | 118.02 | -19.45 | 0 | 100.0 | -100.0 | 0.25 | 292.31 | 127.27 | 0.22 | -15.38 | -4.35 | 0.03 | 0.0 | 0.0 | 272.00 | -5.39 | 169.89 |
| 23Q2 (15) | 0.46 | 253.85 | 143.81 | 0.49 | 228.95 | 600.0 | -0.04 | -33.33 | -33.33 | 0 | 100.0 | -100.0 | 0.95 | 480.0 | 196.94 | 0.04 | -63.64 | -94.67 | 0 | 0 | 0 | 1.52 | -70.25 | -90.28 | -0.17 | 5.56 | -124.29 | -0.13 | 23.53 | -123.21 | 0.26 | 36.84 | 13.04 | 0.03 | 0.0 | 0.0 | 287.50 | 10.58 | 324.52 |
| 23Q1 (14) | 0.13 | -65.79 | 8.33 | -0.38 | 47.95 | 5.0 | -0.03 | 0.0 | 25.0 | -0.43 | -197.73 | 33.85 | -0.25 | 28.57 | 10.71 | 0.11 | -26.67 | -50.0 | 0 | 0 | 0 | 5.09 | -3.24 | 27.08 | -0.18 | -28.57 | -119.35 | -0.17 | -112.5 | -118.09 | 0.19 | -13.64 | -9.52 | 0.03 | 0.0 | 0.0 | 260.00 | 16.32 | 2456.67 |
| 22Q4 (13) | 0.38 | 126.39 | -77.91 | -0.73 | -830.0 | -97.3 | -0.03 | 98.31 | 90.91 | 0.44 | 1366.67 | 540.0 | -0.35 | 73.88 | -125.93 | 0.15 | 15.38 | -59.46 | 0 | 0 | 0 | 5.26 | 28.34 | -14.51 | -0.14 | -333.33 | -112.39 | -0.08 | -172.73 | -106.9 | 0.22 | -4.35 | 15.79 | 0.03 | 0.0 | -40.0 | 223.53 | 157.43 | 81.94 |
| 22Q3 (12) | -1.44 | -37.14 | -267.44 | 0.1 | 42.86 | 140.0 | -1.78 | -5833.33 | -3460.0 | 0.03 | -88.0 | -86.36 | -1.34 | -36.73 | -319.67 | 0.13 | -82.67 | -18.75 | 0 | 0 | 0 | 4.10 | -73.7 | 50.71 | 0.06 | -91.43 | -95.04 | 0.11 | -80.36 | -89.52 | 0.23 | 0.0 | 35.29 | 0.03 | 0.0 | -50.0 | -389.19 | -203.94 | -679.26 |
| 22Q2 (11) | -1.05 | -975.0 | -225.0 | 0.07 | 117.5 | 108.54 | -0.03 | 25.0 | 0.0 | 0.25 | 138.46 | 108.33 | -0.98 | -250.0 | -5000.0 | 0.75 | 240.91 | 56.25 | 0 | 0 | 0 | 15.59 | 289.1 | 67.62 | 0.7 | -24.73 | -23.08 | 0.56 | -40.43 | -25.33 | 0.23 | 9.52 | 43.75 | 0.03 | 0.0 | 0.0 | -128.05 | -1359.15 | -243.29 |
| 22Q1 (10) | 0.12 | -93.02 | -78.95 | -0.4 | -8.11 | 6.98 | -0.04 | 87.88 | -300.0 | -0.65 | -550.0 | -441.67 | -0.28 | -120.74 | -300.0 | 0.22 | -40.54 | 100.0 | 0 | 0 | 0 | 4.01 | -34.91 | 56.28 | 0.93 | -17.7 | 121.43 | 0.94 | -18.97 | 184.85 | 0.21 | 10.53 | 31.25 | 0.03 | -40.0 | -25.0 | 10.17 | -91.72 | -90.54 |
| 21Q4 (9) | 1.72 | 100.0 | 196.55 | -0.37 | -48.0 | -54.17 | -0.33 | -560.0 | -1000.0 | -0.1 | -145.45 | -300.0 | 1.35 | 121.31 | 297.06 | 0.37 | 131.25 | -7.5 | 0 | 0 | 0 | 6.16 | 126.25 | -37.2 | 1.13 | -6.61 | 303.57 | 1.16 | 10.48 | 364.0 | 0.19 | 11.76 | 18.75 | 0.05 | -16.67 | 25.0 | 122.86 | 82.86 | -4.68 |
| 21Q3 (8) | 0.86 | 2.38 | 309.52 | -0.25 | 69.51 | 63.77 | -0.05 | -66.67 | 89.8 | 0.22 | 83.33 | 46.67 | 0.61 | 2950.0 | 227.08 | 0.16 | -66.67 | 23.08 | 0 | 0 | 0 | 2.72 | -70.75 | -18.58 | 1.21 | 32.97 | 332.14 | 1.05 | 40.0 | 452.63 | 0.17 | 6.25 | 6.25 | 0.06 | 100.0 | 20.0 | 67.19 | -24.81 | 27.98 |
| 21Q2 (7) | 0.84 | 47.37 | 0 | -0.82 | -90.7 | -925.0 | -0.03 | -200.0 | 0.0 | 0.12 | 200.0 | -20.0 | 0.02 | -85.71 | 125.0 | 0.48 | 336.36 | 500.0 | 0 | 0 | 0 | 9.30 | 262.79 | 315.12 | 0.91 | 116.67 | 435.29 | 0.75 | 127.27 | 581.82 | 0.16 | 0.0 | 0.0 | 0.03 | -25.0 | -40.0 | 89.36 | -16.91 | 0 |
| 21Q1 (6) | 0.57 | -1.72 | 200.0 | -0.43 | -79.17 | -168.75 | -0.01 | 66.67 | 66.67 | -0.12 | -340.0 | 45.45 | 0.14 | -58.82 | 366.67 | 0.11 | -72.5 | 0.0 | 0 | 0 | 0 | 2.56 | -73.85 | -31.7 | 0.42 | 50.0 | 740.0 | 0.33 | 32.0 | 560.0 | 0.16 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 107.55 | -16.56 | 41.51 |
| 20Q4 (5) | 0.58 | 176.19 | -14.71 | -0.24 | 65.22 | -41.18 | -0.03 | 93.88 | 0.0 | 0.05 | -66.67 | 66.67 | 0.34 | 170.83 | -33.33 | 0.4 | 207.69 | 263.64 | 0 | 0 | 0 | 9.80 | 193.36 | 154.9 | 0.28 | 0.0 | 75.0 | 0.25 | 31.58 | 177.78 | 0.16 | 0.0 | 0.0 | 0.04 | -20.0 | 0.0 | 128.89 | 145.5 | -45.03 |
| 20Q3 (4) | 0.21 | 0 | 0.0 | -0.69 | -762.5 | 0.0 | -0.49 | -1533.33 | 0.0 | 0.15 | 0.0 | 0.0 | -0.48 | -500.0 | 0.0 | 0.13 | 62.5 | 0.0 | 0 | 0 | 0.0 | 3.34 | 49.13 | 0.0 | 0.28 | 64.71 | 0.0 | 0.19 | 72.73 | 0.0 | 0.16 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 52.50 | 0 | 0.0 |
| 20Q2 (3) | 0 | -100.0 | 0.0 | -0.08 | 50.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.15 | 168.18 | 0.0 | -0.08 | -366.67 | 0.0 | 0.08 | -27.27 | 0.0 | 0 | 0 | 0.0 | 2.24 | -40.31 | 0.0 | 0.17 | 240.0 | 0.0 | 0.11 | 120.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.05 | 25.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q1 (2) | 0.19 | -72.06 | 0.0 | -0.16 | 5.88 | 0.0 | -0.03 | 0.0 | 0.0 | -0.22 | -833.33 | 0.0 | 0.03 | -94.12 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0.0 | 3.75 | -2.39 | 0.0 | 0.05 | -68.75 | 0.0 | 0.05 | -44.44 | 0.0 | 0.16 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 76.00 | -67.59 | 0.0 |
| 19Q4 (1) | 0.68 | 0.0 | 0.0 | -0.17 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.85 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 234.48 | 0.0 | 0.0 |
