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) | 3.26 | 37.55 | -0.55 | 0 | -0.86 | 0 | 0.89 | 0 | 2.71 | 1190.48 | 0.1 | -28.57 | 0 | 0 | 0.60 | -23.01 | 1.52 | 16.92 | 1.23 | -6.82 | 0.35 | 0.0 | 0.06 | -40.0 | 198.78 | 48.46 |
| 2022 (9) | 2.37 | 0 | -2.16 | 0 | 1.63 | 3.82 | -0.11 | 0 | 0.21 | 0 | 0.14 | -72.0 | 0 | 0 | 0.78 | -76.54 | 1.3 | 306.25 | 1.32 | 500.0 | 0.35 | -16.67 | 0.1 | -9.09 | 133.90 | 0 |
| 2021 (8) | -2.18 | 0 | -0.82 | 0 | 1.57 | -66.45 | -0.41 | 0 | -3.0 | 0 | 0.5 | 257.14 | 0 | 0 | 3.31 | 257.38 | 0.32 | -11.11 | 0.22 | 120.0 | 0.42 | -8.7 | 0.11 | 0.0 | -290.67 | 0 |
| 2020 (7) | -0.23 | 0 | -3.58 | 0 | 4.68 | 1070.0 | -0.35 | 0 | -3.81 | 0 | 0.14 | 55.56 | 0 | 0 | 0.93 | 64.42 | 0.36 | -45.45 | 0.1 | -77.27 | 0.46 | 4.55 | 0.11 | -8.33 | -34.33 | 0 |
| 2019 (6) | 1.13 | 1312.5 | -2.1 | 0 | 0.4 | 0 | 0.27 | 0 | -0.97 | 0 | 0.09 | -60.87 | 0 | 0 | 0.56 | -64.92 | 0.66 | 0 | 0.44 | 69.23 | 0.44 | 131.58 | 0.12 | 20.0 | 113.00 | 676.87 |
| 2018 (5) | 0.08 | 0 | 0.88 | 0 | -2.26 | 0 | -0.52 | 0 | 0.96 | 0 | 0.23 | -8.0 | -0.03 | 0 | 1.61 | -1.51 | -0.05 | 0 | 0.26 | -81.82 | 0.19 | -13.64 | 0.1 | 11.11 | 14.55 | 0 |
| 2017 (4) | -0.51 | 0 | -2.91 | 0 | 3.98 | 23.6 | -0.57 | 0 | -3.42 | 0 | 0.25 | -19.35 | -0.03 | 0 | 1.63 | -18.67 | -1.06 | 0 | 1.43 | 1091.67 | 0.22 | -4.35 | 0.09 | 28.57 | -29.31 | 0 |
| 2016 (3) | -0.39 | 0 | -1.74 | 0 | 3.22 | -24.24 | -0.47 | 0 | -2.13 | 0 | 0.31 | 34.78 | 0 | 0 | 2.01 | 25.36 | 0.79 | 558.33 | 0.12 | -72.09 | 0.23 | 0.0 | 0.07 | 40.0 | -92.86 | 0 |
| 2015 (2) | -2.62 | 0 | -0.3 | 0 | 4.25 | 73.47 | -0.21 | 0 | -2.92 | 0 | 0.23 | -70.13 | 0 | 0 | 1.60 | -69.69 | 0.12 | -85.0 | 0.43 | -55.67 | 0.23 | 27.78 | 0.05 | 0.0 | -369.01 | 0 |
| 2014 (1) | -1.23 | 0 | -0.88 | 0 | 2.45 | 140.2 | -0.57 | 0 | -2.11 | 0 | 0.77 | 305.26 | 0 | 0 | 5.28 | 256.62 | 0.8 | 5.26 | 0.97 | 38.57 | 0.18 | 5.88 | 0.05 | 0.0 | -102.50 | 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) | -0.26 | -23.81 | -119.4 | -0.35 | -133.02 | -483.33 | 0.4 | 117.24 | 128.99 | 0.03 | 109.09 | -40.0 | -0.61 | -171.76 | -147.66 | 0.03 | 200.0 | 50.0 | 0 | 0 | 0 | 0.82 | 195.89 | 58.63 | 0.1 | 150.0 | -37.5 | 0.11 | -71.79 | -68.57 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -123.81 | -188.89 | -141.58 |
| 24Q2 (19) | -0.21 | -111.05 | -130.88 | 1.06 | 5200.0 | 1160.0 | -2.32 | -75.76 | -427.27 | -0.33 | -450.0 | -173.33 | 0.85 | -55.73 | 46.55 | 0.01 | 0.0 | -80.0 | 0 | 0 | 0 | 0.28 | -26.94 | -75.67 | 0.04 | 180.0 | -90.7 | 0.39 | 116.67 | -25.0 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | -42.86 | -106.32 | -139.71 |
| 24Q1 (18) | 1.9 | 458.82 | 111.11 | 0.02 | -95.45 | 102.41 | -1.32 | -760.0 | -273.68 | -0.06 | -137.5 | -127.27 | 1.92 | 146.15 | 2642.86 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0 | 0.38 | -11.79 | 46.01 | -0.05 | -110.2 | -111.63 | 0.18 | 0 | -50.0 | 0.09 | 0.0 | 12.5 | 0.01 | 0.0 | -50.0 | 678.57 | 99.58 | 246.83 |
| 23Q4 (17) | 0.34 | -74.63 | -57.5 | 0.44 | 833.33 | 138.94 | 0.2 | 114.49 | -53.49 | 0.16 | 220.0 | -65.96 | 0.78 | -39.06 | 336.36 | 0.02 | 0.0 | -50.0 | 0 | 0 | 0 | 0.43 | -16.81 | -35.99 | 0.49 | 206.25 | -35.53 | 0 | -100.0 | -100.0 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | 340.00 | 14.18 | 108.25 |
| 23Q3 (16) | 1.34 | 97.06 | 34.0 | -0.06 | 40.0 | 94.34 | -1.38 | -213.64 | -207.81 | 0.05 | -88.89 | 112.82 | 1.28 | 120.69 | 2233.33 | 0.02 | -60.0 | -66.67 | 0 | 0 | 0 | 0.52 | -54.61 | -60.62 | 0.16 | -62.79 | -46.67 | 0.35 | -32.69 | -40.68 | 0.09 | 0.0 | 0.0 | 0.01 | -50.0 | -50.0 | 297.78 | 175.88 | 108.44 |
| 23Q2 (15) | 0.68 | -24.44 | 780.0 | -0.1 | 87.95 | -11.11 | -0.44 | -157.89 | -780.0 | 0.45 | 104.55 | 662.5 | 0.58 | 728.57 | 405.26 | 0.05 | 400.0 | 66.67 | 0 | 0 | 0 | 1.14 | 338.36 | 60.96 | 0.43 | 0.0 | 65.38 | 0.52 | 44.44 | 147.62 | 0.09 | 12.5 | 12.5 | 0.02 | 0.0 | -33.33 | 107.94 | -44.83 | 445.4 |
| 23Q1 (14) | 0.9 | 12.5 | 9.76 | -0.83 | 26.55 | -4050.0 | 0.76 | 76.74 | 2000.0 | 0.22 | -53.19 | 283.33 | 0.07 | 121.21 | -91.25 | 0.01 | -75.0 | 0.0 | 0 | 0 | 0 | 0.26 | -61.33 | -14.58 | 0.43 | -43.42 | 1533.33 | 0.36 | -5.26 | 157.14 | 0.08 | -11.11 | -11.11 | 0.02 | 0.0 | 0.0 | 195.65 | 19.84 | -40.35 |
| 22Q4 (13) | 0.8 | -20.0 | 515.38 | -1.13 | -6.6 | -264.52 | 0.43 | -66.41 | -4.44 | 0.47 | 220.51 | 80.77 | -0.33 | -450.0 | -83.33 | 0.04 | -33.33 | 100.0 | 0 | 0 | 0 | 0.67 | -48.82 | 48.48 | 0.76 | 153.33 | 192.31 | 0.38 | -35.59 | 80.95 | 0.09 | 0.0 | 12.5 | 0.02 | 0.0 | -33.33 | 163.27 | 14.29 | 301.88 |
| 22Q3 (12) | 1.0 | 1100.0 | 168.03 | -1.06 | -1077.78 | -560.87 | 1.28 | 2660.0 | 68.42 | -0.39 | -387.5 | -44.44 | -0.06 | 68.42 | 95.16 | 0.06 | 100.0 | -66.67 | 0 | 0 | 0 | 1.32 | 85.53 | -73.32 | 0.3 | 15.38 | 2900.0 | 0.59 | 180.95 | 0 | 0.09 | 12.5 | 12.5 | 0.02 | -33.33 | -33.33 | 142.86 | 557.14 | 110.69 |
| 22Q2 (11) | -0.1 | -112.2 | 65.52 | -0.09 | -350.0 | -190.0 | -0.05 | -25.0 | -116.13 | -0.08 | 33.33 | 52.94 | -0.19 | -123.75 | 0.0 | 0.03 | 200.0 | -82.35 | 0 | 0 | 0 | 0.71 | 132.62 | -83.23 | 0.26 | 966.67 | 73.33 | 0.21 | 50.0 | 133.33 | 0.08 | -11.11 | -38.46 | 0.03 | 50.0 | 0.0 | -31.25 | -109.53 | 73.06 |
| 22Q1 (10) | 0.82 | 530.77 | 249.09 | -0.02 | 93.55 | 97.62 | -0.04 | -108.89 | -200.0 | -0.12 | -146.15 | 47.83 | 0.8 | 544.44 | 157.55 | 0.01 | -50.0 | -92.31 | 0 | 0 | 0 | 0.30 | -32.77 | -92.92 | -0.03 | -111.54 | 72.73 | 0.14 | -33.33 | 255.56 | 0.09 | 12.5 | -30.77 | 0.02 | -33.33 | -33.33 | 328.00 | 707.38 | 141.75 |
| 21Q4 (9) | 0.13 | 108.84 | -70.45 | -0.31 | -234.78 | -63.16 | 0.45 | -40.79 | 160.0 | 0.26 | 196.3 | 750.0 | -0.18 | 85.48 | -172.0 | 0.02 | -88.89 | -80.0 | 0 | 0 | 0 | 0.45 | -90.8 | -81.36 | 0.26 | 2500.0 | 271.43 | 0.21 | 0 | 2000.0 | 0.08 | 0.0 | -33.33 | 0.03 | 0.0 | 50.0 | 40.62 | 103.04 | -86.15 |
| 21Q3 (8) | -1.47 | -406.9 | -349.15 | 0.23 | 130.0 | -74.16 | 0.76 | 145.16 | 547.06 | -0.27 | -58.82 | -280.0 | -1.24 | -552.63 | -183.78 | 0.18 | 5.88 | 104.35 | 0 | 0 | 0 | 4.93 | 16.62 | 104.51 | 0.01 | -93.33 | -92.31 | 0 | -100.0 | -100.0 | 0.08 | -38.46 | -33.33 | 0.03 | 0.0 | 0.0 | -1336.36 | -1052.04 | -915.41 |
| 21Q2 (7) | -0.29 | 47.27 | 74.34 | 0.1 | 111.9 | 102.65 | 0.31 | 675.0 | -94.06 | -0.17 | 26.09 | 0.0 | -0.19 | 86.33 | 96.12 | 0.17 | 30.77 | -95.45 | 0 | 0 | 0 | 4.23 | -1.76 | -95.05 | 0.15 | 236.36 | -48.28 | 0.09 | 200.0 | -47.06 | 0.13 | 0.0 | 18.18 | 0.03 | 0.0 | 0.0 | -116.00 | 85.24 | 68.18 |
| 21Q1 (6) | -0.55 | -225.0 | -358.33 | -0.84 | -342.11 | -61.54 | 0.04 | 105.33 | -91.49 | -0.23 | -475.0 | 25.81 | -1.39 | -656.0 | -117.19 | 0.13 | 30.0 | -71.11 | 0 | 0 | 0 | 4.30 | 76.92 | -72.93 | -0.11 | -257.14 | 15.38 | -0.09 | -1000.0 | 68.97 | 0.13 | 8.33 | 18.18 | 0.03 | 50.0 | 0.0 | -785.71 | -367.86 | 0 |
| 20Q4 (5) | 0.44 | -25.42 | -15.38 | -0.19 | -121.35 | 82.41 | -0.75 | -341.18 | -1171.43 | -0.04 | -126.67 | -108.51 | 0.25 | -83.11 | 144.64 | 0.1 | 102.42 | 400.0 | 0 | 0 | 0 | 2.43 | 102.23 | 431.63 | 0.07 | -46.15 | -53.33 | 0.01 | -95.24 | 125.0 | 0.12 | 0.0 | 9.09 | 0.02 | -33.33 | -33.33 | 293.33 | 78.98 | -43.59 |
| 20Q3 (4) | 0.59 | 152.21 | 0.0 | 0.89 | 123.61 | 0.0 | -0.17 | -103.26 | 0.0 | 0.15 | 188.24 | 0.0 | 1.48 | 130.2 | 0.0 | -4.14 | -210.7 | 0.0 | 0 | 0 | 0.0 | -109.23 | -227.93 | 0.0 | 0.13 | -55.17 | 0.0 | 0.21 | 23.53 | 0.0 | 0.12 | 9.09 | 0.0 | 0.03 | 0.0 | 0.0 | 163.89 | 144.96 | 0.0 |
| 20Q2 (3) | -1.13 | -841.67 | 0.0 | -3.77 | -625.0 | 0.0 | 5.22 | 1010.64 | 0.0 | -0.17 | 45.16 | 0.0 | -4.9 | -665.62 | 0.0 | 3.74 | 731.11 | 0.0 | 0 | 0 | 0.0 | 85.39 | 437.0 | 0.0 | 0.29 | 323.08 | 0.0 | 0.17 | 158.62 | 0.0 | 0.11 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -364.52 | 0 | 0.0 |
| 20Q1 (2) | -0.12 | -123.08 | 0.0 | -0.52 | 51.85 | 0.0 | 0.47 | 571.43 | 0.0 | -0.31 | -165.96 | 0.0 | -0.64 | -14.29 | 0.0 | 0.45 | 2150.0 | 0.0 | 0 | 0 | 0.0 | 15.90 | 3374.38 | 0.0 | -0.13 | -186.67 | 0.0 | -0.29 | -625.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 0.52 | 0.0 | 0.0 | -1.08 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | -0.56 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.46 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 520.00 | 0.0 | 0.0 |
