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) | 17.69 | 0 | -7.73 | 0 | 0.28 | -93.05 | -0.04 | 0 | 9.96 | 0 | 7.55 | 1541.3 | 0 | 0 | 8.59 | 927.87 | 12.41 | 117.72 | 9.28 | 103.96 | 1.04 | 0.97 | 0.26 | 18.18 | 167.20 | 0 |
| 2022 (9) | -0.56 | 0 | -0.44 | 0 | 4.03 | 0 | 0.52 | 0 | -1.0 | 0 | 0.46 | -29.23 | 0 | 0 | 0.84 | -55.58 | 5.7 | 290.41 | 4.55 | 285.59 | 1.03 | 3.0 | 0.22 | 4.76 | -9.66 | 0 |
| 2021 (8) | -0.79 | 0 | -0.8 | 0 | -1.17 | 0 | -0.25 | 0 | -1.59 | 0 | 0.65 | -58.6 | 0 | 0 | 1.88 | -64.16 | 1.46 | 2.1 | 1.18 | 43.9 | 1.0 | 4.17 | 0.21 | 23.53 | -33.05 | 0 |
| 2020 (7) | 0.42 | -57.14 | -1.75 | 0 | 0.15 | 0 | 0.34 | 0 | -1.33 | 0 | 1.57 | 256.82 | 0 | 0 | 5.25 | 349.24 | 1.43 | 333.33 | 0.82 | 228.0 | 0.96 | -6.8 | 0.17 | 30.77 | 21.54 | -69.01 |
| 2019 (6) | 0.98 | -17.65 | -0.49 | 0 | -0.29 | 0 | -0.14 | 0 | 0.49 | 444.44 | 0.44 | -22.81 | 0 | 0 | 1.17 | -41.23 | 0.33 | 0 | 0.25 | 0 | 1.03 | 66.13 | 0.13 | -7.14 | 69.50 | -60.28 |
| 2018 (5) | 1.19 | 0 | -1.1 | 0 | -2.56 | 0 | -0.23 | 0 | 0.09 | 0 | 0.57 | 83.87 | -0.35 | 0 | 1.99 | 67.84 | -0.42 | 0 | -0.08 | 0 | 0.62 | 29.17 | 0.14 | -6.67 | 175.00 | 0 |
| 2017 (4) | -2.19 | 0 | -0.81 | 0 | 0.11 | 0 | -0.06 | 0 | -3.0 | 0 | 0.31 | -44.64 | -0.21 | 0 | 1.18 | -28.13 | -0.77 | 0 | -1.42 | 0 | 0.48 | 0.0 | 0.15 | 15.38 | 0.00 | 0 |
| 2016 (3) | 3.16 | 132.35 | -0.64 | 0 | -2.04 | 0 | -0.1 | 0 | 2.52 | 2420.0 | 0.56 | -44.0 | 0.04 | 0 | 1.65 | -17.33 | 1.99 | -45.18 | 1.33 | -60.88 | 0.48 | 17.07 | 0.13 | 85.71 | 162.89 | 364.71 |
| 2015 (2) | 1.36 | -61.9 | -1.26 | 0 | 2.82 | 0 | 0.58 | 0 | 0.1 | -95.39 | 1.0 | -38.65 | -0.07 | 0 | 1.99 | -56.61 | 3.63 | -13.37 | 3.4 | -6.85 | 0.41 | 20.59 | 0.07 | 16.67 | 35.05 | -60.24 |
| 2014 (1) | 3.57 | -2.19 | -1.4 | 0 | -1.61 | 0 | -0.28 | 0 | 2.17 | -29.08 | 1.63 | 352.78 | 0 | 0 | 4.59 | 239.23 | 4.19 | 18.36 | 3.65 | 27.18 | 0.34 | -2.86 | 0.06 | -14.29 | 88.15 | -20.55 |
| 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) | 3.51 | -44.81 | 43.27 | -0.66 | 53.85 | 87.21 | 10.88 | 9166.67 | 1775.86 | -0.84 | -2900.0 | -542.11 | 2.85 | -42.19 | 205.17 | 0.54 | -61.7 | -89.24 | 0 | 0 | 0 | 2.02 | -69.57 | -88.41 | 5.66 | 62.18 | 10.98 | 4.13 | 52.96 | -8.22 | 0.24 | 0.0 | -11.11 | 0.09 | 0.0 | 50.0 | 78.70 | -62.51 | 55.15 |
| 24Q2 (19) | 6.36 | 253.62 | 57.82 | -1.43 | -495.83 | -98.61 | -0.12 | -9.09 | 88.99 | 0.03 | 0 | 106.0 | 4.93 | 212.56 | 48.94 | 1.41 | 907.14 | 98.59 | 0 | 0 | 0 | 6.65 | 605.62 | 79.4 | 3.49 | 67.79 | 40.73 | 2.7 | 26.76 | 29.19 | 0.24 | 0.0 | -4.0 | 0.09 | 0.0 | 28.57 | 209.90 | 224.72 | 25.52 |
| 24Q1 (18) | -4.14 | -166.88 | -182.31 | -0.24 | 86.59 | -300.0 | -0.11 | -105.82 | 89.91 | 0 | -100.0 | -100.0 | -4.38 | -199.55 | -188.13 | 0.14 | -92.22 | 1300.0 | 0 | 0 | 0 | 0.94 | -86.86 | 1303.77 | 2.08 | -26.5 | 3.48 | 2.13 | 71.77 | 47.92 | 0.24 | -14.29 | -4.0 | 0.09 | 50.0 | 50.0 | -168.29 | -142.96 | -158.55 |
| 23Q4 (17) | 6.19 | 152.65 | 275.15 | -1.79 | 65.31 | -1888.89 | 1.89 | 225.86 | 2200.0 | 0.03 | -84.21 | -92.31 | 4.4 | 262.36 | 182.05 | 1.8 | -64.14 | 2150.0 | 0 | 0 | 0 | 7.17 | -58.95 | 1605.2 | 2.83 | -44.51 | -6.6 | 1.24 | -72.44 | -36.73 | 0.28 | 3.7 | 3.7 | 0.06 | 0.0 | 0.0 | 391.77 | 672.35 | 443.73 |
| 23Q3 (16) | 2.45 | -39.21 | 333.33 | -5.16 | -616.67 | -2935.29 | 0.58 | 153.21 | 0 | 0.19 | 138.0 | 26.67 | -2.71 | -181.87 | -122.13 | 5.02 | 607.04 | 3485.71 | 0 | 0 | 0 | 17.46 | 371.2 | 1801.99 | 5.1 | 105.65 | 298.44 | 4.5 | 115.31 | 226.09 | 0.27 | 8.0 | 8.0 | 0.06 | -14.29 | 0.0 | 50.72 | -69.67 | 181.64 |
| 23Q2 (15) | 4.03 | -19.88 | 3458.33 | -0.72 | -1100.0 | -213.04 | -1.09 | 0.0 | -171.71 | -0.5 | -308.33 | -933.33 | 3.31 | -33.4 | 1045.71 | 0.71 | 7000.0 | 373.33 | 0 | 0 | 0 | 3.71 | 5421.4 | 231.04 | 2.48 | 23.38 | 93.75 | 2.09 | 45.14 | 97.17 | 0.25 | 0.0 | 4.17 | 0.07 | 16.67 | 40.0 | 167.22 | -41.82 | 1981.22 |
| 23Q1 (14) | 5.03 | 204.85 | 579.05 | -0.06 | 33.33 | -250.0 | -1.09 | -1111.11 | -142.08 | 0.24 | -38.46 | 400.0 | 4.97 | 218.59 | 592.08 | 0.01 | -87.5 | -87.5 | 0 | 0 | 0 | 0.07 | -84.04 | -93.81 | 2.01 | -33.66 | 1727.27 | 1.44 | -26.53 | 800.0 | 0.25 | -7.41 | -3.85 | 0.06 | 0.0 | 20.0 | 287.43 | 298.92 | 228.66 |
| 22Q4 (13) | 1.65 | 257.14 | 1550.0 | -0.09 | 47.06 | 74.29 | -0.09 | 0 | -142.86 | 0.39 | 160.0 | 316.67 | 1.56 | 227.87 | 724.0 | 0.08 | -42.86 | -75.0 | 0 | 0 | 0 | 0.42 | -54.21 | -88.98 | 3.03 | 136.72 | 396.72 | 1.96 | 42.03 | 256.36 | 0.27 | 8.0 | 12.5 | 0.06 | 0.0 | 20.0 | 72.05 | 215.97 | 505.24 |
| 22Q3 (12) | -1.05 | -775.0 | -310.0 | -0.17 | 26.09 | -13.33 | 0 | -100.0 | 100.0 | 0.15 | 150.0 | 183.33 | -1.22 | -248.57 | -448.57 | 0.14 | -6.67 | 366.67 | 0 | 0 | 0 | 0.92 | -17.99 | 208.77 | 1.28 | 0.0 | 245.95 | 1.38 | 30.19 | 762.5 | 0.25 | 4.17 | 0.0 | 0.06 | 20.0 | 0.0 | -62.13 | -598.96 | -158.4 |
| 22Q2 (11) | -0.12 | 88.57 | -250.0 | -0.23 | -675.0 | 4.17 | 1.52 | -41.31 | 2000.0 | 0.06 | 175.0 | 200.0 | -0.35 | 65.35 | -118.75 | 0.15 | 87.5 | -37.5 | 0 | 0 | 0 | 1.12 | 3.26 | -59.51 | 1.28 | 1063.64 | 197.67 | 1.06 | 562.5 | 292.59 | 0.24 | -7.69 | -7.69 | 0.05 | 0.0 | -16.67 | -8.89 | 96.02 | -165.56 |
| 22Q1 (10) | -1.05 | -1150.0 | 28.08 | 0.04 | 111.43 | 166.67 | 2.59 | 1133.33 | 310.57 | -0.08 | 55.56 | -200.0 | -1.01 | -304.0 | 33.55 | 0.08 | -75.0 | 33.33 | 0 | 0 | 0 | 1.08 | -71.58 | 33.69 | 0.11 | -81.97 | 120.0 | 0.16 | -70.91 | -23.81 | 0.26 | 8.33 | 0.0 | 0.05 | 0.0 | -16.67 | -223.40 | -1976.6 | 18.9 |
| 21Q4 (9) | 0.1 | -80.0 | -64.29 | -0.35 | -133.33 | -288.89 | 0.21 | 362.5 | -66.13 | -0.18 | 0.0 | -143.9 | -0.25 | -171.43 | -231.58 | 0.32 | 966.67 | 433.33 | 0 | 0 | 0 | 3.81 | 1182.8 | 324.0 | 0.61 | 64.86 | 369.23 | 0.55 | 243.75 | 5600.0 | 0.24 | -4.0 | -4.0 | 0.05 | -16.67 | 0.0 | 11.90 | -88.81 | -87.67 |
| 21Q3 (8) | 0.5 | 525.0 | 72.41 | -0.15 | 37.5 | 82.76 | -0.08 | 0.0 | 86.89 | -0.18 | -1000.0 | -700.0 | 0.35 | 318.75 | 160.34 | 0.03 | -87.5 | -95.77 | 0 | 0 | 0 | 0.30 | -89.25 | -96.8 | 0.37 | -13.95 | -9.76 | 0.16 | -40.74 | -11.11 | 0.25 | -3.85 | 4.17 | 0.06 | 0.0 | 20.0 | 106.38 | 684.57 | 72.41 |
| 21Q2 (7) | 0.08 | 105.48 | -90.0 | -0.24 | -300.0 | 33.33 | -0.08 | 93.5 | -136.36 | 0.02 | -75.0 | -71.43 | -0.16 | 89.47 | -136.36 | 0.24 | 300.0 | 50.0 | 0 | 0 | 100.0 | 2.76 | 241.01 | 28.23 | 0.43 | 760.0 | 79.17 | 0.27 | 28.57 | 575.0 | 0.26 | 0.0 | 8.33 | 0.06 | 0.0 | 50.0 | 13.56 | 104.92 | -94.58 |
| 21Q1 (6) | -1.46 | -621.43 | -52.08 | -0.06 | 33.33 | 86.36 | -1.23 | -298.39 | -1437.5 | 0.08 | -80.49 | 108.25 | -1.52 | -900.0 | -8.57 | 0.06 | 0.0 | -82.86 | 0 | 0 | 100.0 | 0.81 | -9.86 | -81.07 | 0.05 | -61.54 | -92.19 | 0.21 | 2200.0 | -65.57 | 0.26 | 4.0 | 13.04 | 0.06 | 20.0 | 50.0 | -275.47 | -385.31 | -152.52 |
| 20Q4 (5) | 0.28 | -3.45 | -91.0 | -0.09 | 89.66 | 18.18 | 0.62 | 201.64 | 985.71 | 0.41 | 1266.67 | -34.92 | 0.19 | 132.76 | -93.67 | 0.06 | -91.55 | 50.0 | 0 | 0 | 100.0 | 0.90 | -90.31 | 139.06 | 0.13 | -68.29 | -62.86 | -0.01 | -105.56 | -105.56 | 0.25 | 4.17 | 0.0 | 0.05 | 0.0 | 25.0 | 96.55 | 56.48 | -85.41 |
| 20Q3 (4) | 0.29 | -63.75 | 0.0 | -0.87 | -141.67 | 0.0 | -0.61 | -377.27 | 0.0 | 0.03 | -57.14 | 0.0 | -0.58 | -231.82 | 0.0 | 0.71 | 343.75 | 0.0 | 0 | 100.0 | 0.0 | 9.28 | 330.41 | 0.0 | 0.41 | 70.83 | 0.0 | 0.18 | 350.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.05 | 25.0 | 0.0 | 61.70 | -75.32 | 0.0 |
| 20Q2 (3) | 0.8 | 183.33 | 0.0 | -0.36 | 18.18 | 0.0 | 0.22 | 375.0 | 0.0 | 0.07 | 107.22 | 0.0 | 0.44 | 131.43 | 0.0 | 0.16 | -54.29 | 0.0 | -0.21 | -162.5 | 0.0 | 2.16 | -49.66 | 0.0 | 0.24 | -62.5 | 0.0 | 0.04 | -93.44 | 0.0 | 0.24 | 4.35 | 0.0 | 0.04 | 0.0 | 0.0 | 250.00 | 329.17 | 0.0 |
| 20Q1 (2) | -0.96 | -130.87 | 0.0 | -0.44 | -300.0 | 0.0 | -0.08 | -14.29 | 0.0 | -0.97 | -253.97 | 0.0 | -1.4 | -146.67 | 0.0 | 0.35 | 775.0 | 0.0 | -0.08 | 0.0 | 0.0 | 4.28 | 1038.46 | 0.0 | 0.64 | 82.86 | 0.0 | 0.61 | 238.89 | 0.0 | 0.23 | -8.0 | 0.0 | 0.04 | 0.0 | 0.0 | -109.09 | -116.49 | 0.0 |
| 19Q4 (1) | 3.11 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 3.0 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 661.70 | 0.0 | 0.0 |
