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) | 9.47 | 0 | -6.31 | 0 | -1.44 | 0 | 0.22 | 0 | 3.16 | 0 | 14.01 | 548.61 | 0 | 0 | 86.27 | 566.98 | 3.21 | -15.75 | 0.53 | -35.37 | 0.17 | -15.0 | 0.05 | 25.0 | 1262.67 | 0 |
| 2022 (9) | -1.74 | 0 | -22.96 | 0 | 23.99 | 0 | -0.29 | 0 | -24.7 | 0 | 2.16 | 1863.64 | 0 | 0 | 12.93 | 1751.93 | 3.81 | 11.4 | 0.82 | 12.33 | 0.2 | -9.09 | 0.04 | -20.0 | -164.15 | 0 |
| 2021 (8) | 5.64 | -9.32 | 0.09 | 0 | -2.24 | 0 | 11.38 | 550.29 | 5.73 | 15.29 | 0.11 | 83.33 | 0 | 0 | 0.70 | 40.03 | 3.42 | 92.13 | 0.73 | 62.22 | 0.22 | -12.0 | 0.05 | -16.67 | 564.00 | -31.09 |
| 2020 (7) | 6.22 | 2044.83 | -1.25 | 0 | -1.02 | 0 | 1.75 | -75.25 | 4.97 | 0 | 0.06 | -14.29 | 0 | 0 | 0.50 | -30.82 | 1.78 | 79.8 | 0.45 | 1025.0 | 0.25 | -10.71 | 0.06 | -33.33 | 818.42 | 1057.08 |
| 2019 (6) | 0.29 | 0 | -2.73 | 0 | 0.81 | 326.32 | 7.07 | 50.11 | -2.44 | 0 | 0.07 | 600.0 | 0 | 0 | 0.72 | 408.24 | 0.99 | 0 | 0.04 | 0 | 0.28 | 55.56 | 0.09 | -57.14 | 70.73 | 0 |
| 2018 (5) | -5.0 | 0 | -1.2 | 0 | 0.19 | -75.64 | 4.71 | 71.27 | -6.2 | 0 | 0.01 | -90.0 | 0 | 0 | 0.14 | -88.06 | -1.28 | 0 | -0.99 | 0 | 0.18 | -18.18 | 0.21 | -66.67 | 0.00 | 0 |
| 2017 (4) | 0.72 | -7.69 | 0.32 | 0 | 0.78 | -67.9 | 2.75 | -10.71 | 1.04 | 1385.71 | 0.1 | -61.54 | 0 | 0 | 1.19 | -57.79 | -2.23 | 0 | -1.32 | 0 | 0.22 | -4.35 | 0.63 | 28.57 | 0.00 | 0 |
| 2016 (3) | 0.78 | 0 | -0.71 | 0 | 2.43 | -22.36 | 3.08 | 53.23 | 0.07 | 0 | 0.26 | 13.04 | 0 | 0 | 2.81 | -4.57 | -2.62 | 0 | -2.59 | 0 | 0.23 | 21.05 | 0.49 | -20.97 | 0.00 | 0 |
| 2015 (2) | -1.36 | 0 | -0.21 | 0 | 3.13 | 187.16 | 2.01 | -15.9 | -1.57 | 0 | 0.23 | 0.0 | 0 | 0 | 2.95 | -52.95 | -0.99 | 0 | -1.09 | 0 | 0.19 | -13.64 | 0.62 | -16.22 | 0.00 | 0 |
| 2014 (1) | -1.69 | 0 | -2.37 | 0 | 1.09 | 0 | 2.39 | 195.06 | -4.06 | 0 | 0.23 | 130.0 | 0 | 0 | 6.27 | 124.36 | -2.66 | 0 | -3.82 | 0 | 0.22 | -8.33 | 0.74 | 7.25 | 0.00 | 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) | 0.15 | -89.44 | -88.46 | -1.51 | -508.11 | 53.11 | -1.69 | -2716.67 | -141.43 | -0.34 | -121.38 | -108.21 | -1.36 | -175.98 | 29.17 | 0.52 | 477.78 | 1.96 | 0.05 | 200.0 | 0 | 11.90 | 450.01 | -5.51 | 0.74 | -7.5 | -5.13 | 0.16 | -27.27 | 23.08 | 0.05 | 25.0 | 25.0 | 0.02 | 0.0 | 100.0 | 65.22 | -87.14 | -90.97 |
| 24Q2 (19) | 1.42 | -2.07 | 27.93 | 0.37 | 200.0 | -24.49 | -0.06 | 94.39 | 14.29 | 1.59 | 203.92 | 177.56 | 1.79 | 65.74 | 11.88 | 0.09 | 50.0 | 50.0 | -0.05 | 0 | 0 | 2.16 | 49.28 | 40.26 | 0.8 | 3.9 | 3.9 | 0.22 | 46.67 | 120.0 | 0.04 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | 507.14 | -26.55 | -31.47 |
| 24Q1 (18) | 1.45 | -74.38 | 3.57 | -0.37 | 89.34 | -236.36 | -1.07 | 0 | -59.7 | -1.53 | -259.38 | 45.94 | 1.08 | -50.68 | -16.28 | 0.06 | -99.55 | 0 | 0 | 0 | 100.0 | 1.45 | -99.54 | 0 | 0.77 | -10.47 | -3.75 | 0.15 | -21.05 | 36.36 | 0.04 | -20.0 | 0.0 | 0.02 | 0.0 | 100.0 | 690.48 | -68.28 | -21.09 |
| 23Q4 (17) | 5.66 | 335.38 | 460.4 | -3.47 | -7.76 | -80.73 | 0 | 100.0 | 100.0 | 0.96 | -76.81 | 193.2 | 2.19 | 214.06 | 340.66 | 13.44 | 2535.29 | 22300.0 | 0 | 0 | 0 | 311.83 | 2376.32 | 22092.11 | 0.86 | 10.26 | -11.34 | 0.19 | 46.15 | 35.71 | 0.05 | 25.0 | 25.0 | 0.02 | 100.0 | 100.0 | 2176.92 | 201.42 | 309.52 |
| 23Q3 (16) | 1.3 | 17.12 | 68.83 | -3.22 | -757.14 | -611.11 | -0.7 | -900.0 | 61.96 | 4.14 | 301.95 | 452.0 | -1.92 | -220.0 | -237.14 | 0.51 | 750.0 | 5000.0 | 0 | 0 | 0 | 12.59 | 716.42 | 5062.96 | 0.78 | 1.3 | -12.36 | 0.13 | 30.0 | 18.18 | 0.04 | 0.0 | -20.0 | 0.01 | 0.0 | 0.0 | 722.22 | -2.4 | 59.45 |
| 23Q2 (15) | 1.11 | -20.71 | 124.67 | 0.49 | 545.45 | 102.46 | -0.07 | 89.55 | -100.91 | -2.05 | 27.56 | -401.47 | 1.6 | 24.03 | 106.56 | 0.06 | 0 | -88.24 | 0 | 100.0 | 0 | 1.54 | 0 | -86.97 | 0.77 | -3.75 | -34.19 | 0.1 | -9.09 | -75.0 | 0.04 | 0.0 | -33.33 | 0.01 | 0.0 | 0.0 | 740.00 | -15.43 | 177.29 |
| 23Q1 (14) | 1.4 | 38.61 | 41.41 | -0.11 | 94.27 | 93.85 | -0.67 | 34.31 | -103.49 | -2.83 | -174.76 | -310.14 | 1.29 | 241.76 | 261.25 | 0 | -100.0 | -100.0 | -0.01 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.8 | -17.53 | 1.27 | 0.11 | -21.43 | -31.25 | 0.04 | 0.0 | -33.33 | 0.01 | 0.0 | 0.0 | 875.00 | 64.6 | 103.28 |
| 22Q4 (13) | 1.01 | 31.17 | -78.74 | -1.92 | -404.76 | -418.92 | -1.02 | 44.57 | -343.48 | -1.03 | -237.33 | -127.76 | -0.91 | -165.0 | -120.78 | 0.06 | 500.0 | 100.0 | 0 | 0 | 0 | 1.41 | 476.11 | 92.04 | 0.97 | 8.99 | 16.87 | 0.14 | 27.27 | -17.65 | 0.04 | -20.0 | -33.33 | 0.01 | 0.0 | 0.0 | 531.58 | 17.36 | -73.14 |
| 22Q3 (12) | 0.77 | 117.11 | 2466.67 | 0.63 | 103.17 | 75.0 | -1.84 | -123.99 | -100.0 | 0.75 | 10.29 | 127.88 | 1.4 | 105.74 | 258.97 | 0.01 | -98.04 | 0.0 | 0 | 0 | 0 | 0.24 | -97.94 | 2.93 | 0.89 | -23.93 | -7.29 | 0.11 | -72.5 | -47.62 | 0.05 | -16.67 | -16.67 | 0.01 | 0.0 | 0.0 | 452.94 | 147.31 | 4127.45 |
| 22Q2 (11) | -4.5 | -554.55 | -857.45 | -19.89 | -1011.17 | -19790.0 | 7.67 | -60.01 | 12883.33 | 0.68 | 198.55 | -92.54 | -24.39 | -2948.75 | -4178.95 | 0.51 | -67.92 | 750.0 | 0 | 0 | 0 | 11.83 | -70.08 | 675.06 | 1.17 | 48.1 | 27.17 | 0.4 | 150.0 | 110.53 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | -957.45 | -322.44 | -450.02 |
| 22Q1 (10) | 0.99 | -79.16 | -25.56 | -1.79 | -383.78 | -995.0 | 19.18 | 8439.13 | 1962.14 | -0.69 | -118.6 | -154.76 | -0.8 | -118.26 | -152.29 | 1.59 | 5200.0 | 15800.0 | 0 | 0 | 0 | 39.55 | 5305.47 | 13743.28 | 0.79 | -4.82 | 12.86 | 0.16 | -5.88 | 0.0 | 0.06 | 0.0 | 20.0 | 0.01 | 0.0 | -50.0 | 430.43 | -78.25 | -25.56 |
| 21Q4 (9) | 4.75 | 15733.33 | 47.52 | -0.37 | -202.78 | 28.85 | -0.23 | 75.0 | -209.52 | 3.71 | 237.92 | 210.42 | 4.38 | 1023.08 | 62.22 | 0.03 | 200.0 | 200.0 | 0 | 0 | 0 | 0.73 | 208.78 | 134.88 | 0.83 | -13.54 | 69.39 | 0.17 | -19.05 | 54.55 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | 1979.17 | 18372.22 | 16.78 |
| 21Q3 (8) | 0.03 | 106.38 | -72.73 | 0.36 | 460.0 | 202.86 | -0.92 | -1433.33 | -16.46 | -2.69 | -129.53 | -278.15 | 0.39 | 168.42 | 262.5 | 0.01 | -83.33 | -66.67 | 0 | 0 | 0 | 0.24 | -84.48 | -74.25 | 0.96 | 4.35 | 134.15 | 0.21 | 10.53 | 61.54 | 0.06 | 0.0 | 0.0 | 0.01 | -50.0 | 0.0 | 10.71 | 106.16 | -80.52 |
| 21Q2 (7) | -0.47 | -135.34 | -1275.0 | -0.1 | -150.0 | -600.0 | -0.06 | 94.17 | 76.0 | 9.11 | 623.02 | 284.39 | -0.57 | -137.25 | -1050.0 | 0.06 | 500.0 | 200.0 | 0 | 0 | 0 | 1.53 | 434.35 | 134.35 | 0.92 | 31.43 | 100.0 | 0.19 | 18.75 | 72.73 | 0.06 | 20.0 | 0.0 | 0.02 | 0.0 | 100.0 | -174.07 | -130.1 | -883.33 |
| 21Q1 (6) | 1.33 | -58.7 | -50.56 | 0.2 | 138.46 | 150.0 | -1.03 | -590.48 | -5050.0 | 1.26 | 137.5 | 18.87 | 1.53 | -43.33 | -33.19 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.29 | -8.29 | -14.86 | 0.7 | 42.86 | 66.67 | 0.16 | 45.45 | 77.78 | 0.05 | -16.67 | -28.57 | 0.02 | 0.0 | 0.0 | 578.26 | -65.88 | -61.31 |
| 20Q4 (5) | 3.22 | 2827.27 | 380.0 | -0.52 | -48.57 | 20.0 | 0.21 | 126.58 | -73.08 | -3.36 | -322.52 | -280.65 | 2.7 | 1225.0 | 250.0 | 0.01 | -66.67 | -75.0 | 0 | 0 | 0 | 0.31 | -66.15 | -77.41 | 0.49 | 19.51 | 68.97 | 0.11 | -15.38 | 37.5 | 0.06 | 0.0 | -14.29 | 0.02 | 100.0 | 100.0 | 1694.74 | 2981.34 | 335.79 |
| 20Q3 (4) | 0.11 | 175.0 | 0.0 | -0.35 | -1850.0 | 0.0 | -0.79 | -216.0 | 0.0 | 1.51 | -36.29 | 0.0 | -0.24 | -500.0 | 0.0 | 0.03 | 50.0 | 0.0 | 0 | 0 | 0.0 | 0.92 | 41.26 | 0.0 | 0.41 | -10.87 | 0.0 | 0.13 | 18.18 | 0.0 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 55.00 | 147.5 | 0.0 |
| 20Q2 (3) | 0.04 | -98.51 | 0.0 | 0.02 | 105.0 | 0.0 | -0.25 | -1150.0 | 0.0 | 2.37 | 123.58 | 0.0 | 0.06 | -97.38 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0.65 | 94.14 | 0.0 | 0.46 | 9.52 | 0.0 | 0.11 | 22.22 | 0.0 | 0.06 | -14.29 | 0.0 | 0.01 | -50.0 | 0.0 | 22.22 | -98.51 | 0.0 |
| 20Q1 (2) | 2.69 | 333.91 | 0.0 | -0.4 | 38.46 | 0.0 | -0.02 | -102.56 | 0.0 | 1.06 | -43.01 | 0.0 | 2.29 | 227.22 | 0.0 | 0.01 | -75.0 | 0.0 | 0 | 0 | 0.0 | 0.34 | -75.67 | 0.0 | 0.42 | 44.83 | 0.0 | 0.09 | 12.5 | 0.0 | 0.07 | 0.0 | 0.0 | 0.02 | 100.0 | 0.0 | 1494.44 | 307.92 | 0.0 |
| 19Q4 (1) | -1.15 | 0.0 | 0.0 | -0.65 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | 1.86 | 0.0 | 0.0 | -1.8 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.38 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -718.75 | 0.0 | 0.0 |
