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) | 0.39 | 0 | -1.72 | 0 | 0.84 | -37.78 | 0.15 | 0 | -1.33 | 0 | 0.36 | -52.0 | 0 | 0 | 2.43 | -52.0 | 0.12 | 1100.0 | 0.08 | 0 | 1.14 | -3.39 | 0.01 | 0.0 | 31.71 | 0 |
| 2022 (9) | -0.36 | 0 | -0.94 | 0 | 1.35 | -46.64 | -0.07 | 0 | -1.3 | 0 | 0.75 | -25.0 | 0 | 0 | 5.07 | -27.69 | 0.01 | 0 | -0.22 | 0 | 1.18 | -7.09 | 0.01 | 0.0 | -37.11 | 0 |
| 2021 (8) | -1.71 | 0 | -1.41 | 0 | 2.53 | 16.59 | -0.03 | 0 | -3.12 | 0 | 1.0 | -43.18 | 0 | 0 | 7.01 | -42.11 | -1.22 | 0 | -1.45 | 0 | 1.27 | 10.43 | 0.01 | 0.0 | 0.00 | 0 |
| 2020 (7) | -0.03 | 0 | -1.59 | 0 | 2.17 | 261.67 | 0.47 | 422.22 | -1.62 | 0 | 1.76 | -29.32 | 0 | 0 | 12.11 | -25.38 | -1.03 | 0 | -1.2 | 0 | 1.15 | 4.55 | 0.01 | -50.0 | 0.00 | 0 |
| 2019 (6) | 1.54 | -18.52 | -2.59 | 0 | 0.6 | 0 | 0.09 | -70.0 | -1.05 | 0 | 2.49 | 203.66 | 0 | 0 | 16.23 | 397.65 | 0.24 | -80.49 | 0.03 | -96.7 | 1.1 | 6.8 | 0.02 | 0.0 | 133.91 | 38.87 |
| 2018 (5) | 1.89 | -25.59 | -0.85 | 0 | -0.26 | 0 | 0.3 | 0 | 1.04 | -55.56 | 0.82 | -24.07 | 0 | 0 | 3.26 | -14.59 | 1.23 | -44.84 | 0.91 | -47.4 | 1.03 | -6.36 | 0.02 | -50.0 | 96.43 | 8.96 |
| 2017 (4) | 2.54 | 1593.33 | -0.2 | 0 | -2.07 | 0 | -0.29 | 0 | 2.34 | 317.86 | 1.08 | 184.21 | 0 | 0 | 3.82 | 113.36 | 2.23 | 218.57 | 1.73 | 440.62 | 1.1 | -17.91 | 0.04 | 0.0 | 88.50 | 903.02 |
| 2016 (3) | 0.15 | -64.29 | 0.41 | -22.64 | 0.29 | 16.0 | 0.13 | 8.33 | 0.56 | -41.05 | 0.38 | 65.22 | 0 | 0 | 1.79 | 31.68 | 0.7 | 1066.67 | 0.32 | 357.14 | 1.34 | 0.0 | 0.04 | 0.0 | 8.82 | -69.54 |
| 2015 (2) | 0.42 | 366.67 | 0.53 | 0 | 0.25 | 108.33 | 0.12 | 0 | 0.95 | 0 | 0.23 | 228.57 | 0 | 0 | 1.36 | 65.84 | 0.06 | 0 | 0.07 | 0 | 1.34 | 39.58 | 0.04 | 33.33 | 28.97 | -80.69 |
| 2014 (1) | 0.09 | 0 | -0.19 | 0 | 0.12 | -57.14 | -0.11 | 0 | -0.1 | 0 | 0.07 | -30.0 | -0.28 | 0 | 0.82 | -26.15 | -0.75 | 0 | -0.93 | 0 | 0.96 | -2.04 | 0.03 | 50.0 | 150.00 | 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q2 (20) | 0.25 | -76.64 | 457.14 | 0 | 100.0 | 100.0 | -0.19 | -133.93 | -143.18 | -0.05 | -162.5 | 76.19 | 0.25 | -72.83 | 154.35 | 0.02 | -86.67 | -33.33 | 0 | 0 | 0 | 0.53 | -87.55 | -36.87 | -0.01 | -114.29 | 75.0 | 0.03 | -40.0 | 0 | 0.25 | -10.71 | -10.71 | 0 | 0 | 0 | 89.29 | -72.46 | 457.14 |
| 24Q1 (19) | 1.07 | 18.89 | 2040.0 | -0.15 | 51.61 | 67.39 | 0.56 | 460.0 | 522.22 | 0.08 | -33.33 | -61.9 | 0.92 | 55.93 | 324.39 | 0.15 | 275.0 | 7.14 | 0 | 0 | 0 | 4.26 | 327.2 | -15.08 | 0.07 | -53.33 | 143.75 | 0.05 | 400.0 | 121.74 | 0.28 | 0.0 | -3.45 | 0 | 0 | 0 | 324.24 | 4.48 | 289.09 |
| 23Q4 (18) | 0.9 | 283.67 | 95.65 | -0.31 | 43.64 | -29.17 | 0.1 | -54.55 | 140.0 | 0.12 | 300.0 | 300.0 | 0.59 | 156.73 | 168.18 | 0.04 | -75.0 | -63.64 | 0 | 0 | 0 | 1.00 | -72.44 | -68.99 | 0.15 | -16.67 | 225.0 | 0.01 | -96.77 | 103.7 | 0.28 | -3.45 | -3.45 | 0 | 0 | 0 | 310.34 | 480.01 | -86.51 |
| 23Q3 (17) | -0.49 | -600.0 | -232.43 | -0.55 | -41.03 | -1000.0 | 0.22 | -50.0 | -31.25 | 0.03 | 114.29 | 0 | -1.04 | -126.09 | -425.0 | 0.16 | 433.33 | -11.11 | 0 | 0 | 0 | 3.62 | 330.77 | -15.13 | 0.18 | 550.0 | 260.0 | 0.31 | 0 | 520.0 | 0.29 | 3.57 | -3.33 | 0 | 0 | 0 | -81.67 | -226.67 | -177.25 |
| 23Q2 (16) | -0.07 | -240.0 | 87.27 | -0.39 | 15.22 | -21.88 | 0.44 | 388.89 | -35.29 | -0.21 | -200.0 | -275.0 | -0.46 | -12.2 | 47.13 | 0.03 | -78.57 | -76.92 | 0 | 0 | 0 | 0.84 | -83.25 | -76.41 | -0.04 | 75.0 | -136.36 | 0 | 100.0 | -100.0 | 0.28 | -3.45 | -6.67 | 0 | 0 | 0 | -25.00 | -130.0 | 83.64 |
| 23Q1 (15) | 0.05 | -89.13 | 107.81 | -0.46 | -91.67 | -43.75 | 0.09 | 136.0 | -85.0 | 0.21 | 450.0 | 261.54 | -0.41 | -286.36 | 57.29 | 0.14 | 27.27 | -57.58 | 0 | 0 | 0 | 5.02 | 56.01 | -46.63 | -0.16 | -33.33 | -433.33 | -0.23 | 14.81 | -228.57 | 0.29 | 0.0 | -3.33 | 0 | 0 | 0 | 83.33 | -96.38 | 129.95 |
| 22Q4 (14) | 0.46 | 24.32 | 406.67 | -0.24 | -380.0 | 70.0 | -0.25 | -178.12 | -121.93 | -0.06 | 0 | -220.0 | 0.22 | -31.25 | 123.16 | 0.11 | -38.89 | -56.0 | 0 | 0 | 0 | 3.22 | -24.59 | -60.89 | -0.12 | -340.0 | 52.0 | -0.27 | -640.0 | 30.77 | 0.29 | -3.33 | -6.45 | 0 | 0 | 0 | 2300.00 | 2075.68 | 0 |
| 22Q3 (13) | 0.37 | 167.27 | 134.91 | -0.05 | 84.38 | 54.55 | 0.32 | -52.94 | -68.63 | 0 | -100.0 | -100.0 | 0.32 | 136.78 | 127.35 | 0.18 | 38.46 | 20.0 | 0 | 0 | 0 | 4.27 | 19.76 | 17.44 | 0.05 | -54.55 | 129.41 | 0.05 | -16.67 | 117.86 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0 | 105.71 | 169.19 | 101.99 |
| 22Q2 (12) | -0.55 | 14.06 | -77.42 | -0.32 | 0.0 | -166.67 | 0.68 | 13.33 | 6900.0 | 0.12 | 192.31 | 135.29 | -0.87 | 9.38 | -102.33 | 0.13 | -60.61 | -40.91 | 0 | 0 | 0 | 3.56 | -62.12 | -46.9 | 0.11 | 466.67 | 125.0 | 0.06 | 185.71 | 113.64 | 0.3 | 0.0 | -6.25 | 0 | 0 | 0 | -152.78 | 45.1 | 0 |
| 22Q1 (11) | -0.64 | -326.67 | -236.84 | -0.32 | 60.0 | 15.79 | 0.6 | -47.37 | 57.89 | -0.13 | -360.0 | -200.0 | -0.96 | -1.05 | -68.42 | 0.33 | 32.0 | -13.16 | 0 | 0 | 0 | 9.40 | 14.32 | -5.74 | -0.03 | 88.0 | 91.67 | -0.07 | 82.05 | 80.0 | 0.3 | -3.23 | -9.09 | 0 | 0 | 0 | -278.26 | 0 | 0 |
| 21Q4 (10) | -0.15 | 85.85 | -127.78 | -0.8 | -627.27 | -35.59 | 1.14 | 11.76 | 39.02 | 0.05 | -64.29 | -87.5 | -0.95 | 18.8 | -1800.0 | 0.25 | 66.67 | -48.98 | 0 | 0 | 0 | 8.22 | 126.43 | -26.83 | -0.25 | -47.06 | 7.41 | -0.39 | -39.29 | 15.22 | 0.31 | 3.33 | 3.33 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 21Q3 (9) | -1.06 | -241.94 | -1614.29 | -0.11 | 8.33 | 81.67 | 1.02 | 10300.0 | 410.0 | 0.14 | 141.18 | 180.0 | -1.17 | -172.09 | -120.75 | 0.15 | -31.82 | -79.73 | 0 | 0 | 0 | 3.63 | -45.85 | -74.58 | -0.17 | 61.36 | -342.86 | -0.28 | 36.36 | -1500.0 | 0.3 | -6.25 | 7.14 | 0 | 0 | 0 | -5300.00 | 0 | -22814.29 |
| 21Q2 (8) | -0.31 | -63.16 | -138.46 | -0.12 | 68.42 | 0.0 | -0.01 | -102.63 | -101.96 | -0.34 | -361.54 | -409.09 | -0.43 | 24.56 | -72.0 | 0.22 | -42.11 | -4.35 | 0 | 0 | 0 | 6.71 | -32.75 | -27.68 | -0.44 | -22.22 | -7.32 | -0.44 | -25.71 | -18.92 | 0.32 | -3.03 | 14.29 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 21Q1 (7) | -0.19 | -135.19 | 62.75 | -0.38 | 35.59 | -40.74 | 0.38 | -53.66 | -41.54 | 0.13 | -67.5 | 230.0 | -0.57 | -1040.0 | 26.92 | 0.38 | -22.45 | 26.67 | 0 | 0 | 0 | 9.97 | -11.25 | -16.55 | -0.36 | -33.33 | 14.29 | -0.35 | 23.91 | 12.5 | 0.33 | 10.0 | 17.86 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (6) | 0.54 | 671.43 | 31.71 | -0.59 | 1.67 | -18.0 | 0.82 | 310.0 | 2633.33 | 0.4 | 700.0 | 0 | -0.05 | 90.57 | 44.44 | 0.49 | -33.78 | -3.92 | 0 | 0 | 100.0 | 11.24 | -21.33 | -31.91 | -0.27 | -485.71 | -125.0 | -0.46 | -2400.0 | -84.0 | 0.3 | 7.14 | 11.11 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 20Q3 (5) | 0.07 | 153.85 | 135.0 | -0.6 | -400.0 | 51.22 | 0.2 | -60.78 | -58.33 | 0.05 | -54.55 | 129.41 | -0.53 | -112.0 | 62.94 | 0.74 | 221.74 | -33.93 | 0 | 0 | 0 | 14.29 | 54.04 | -55.48 | 0.07 | 117.07 | -22.22 | 0.02 | 105.41 | 0 | 0.28 | 0.0 | 0.0 | 0 | 0 | 0 | 23.33 | 0 | 132.67 |
| 20Q2 (4) | -0.13 | 74.51 | 0.0 | -0.12 | 55.56 | 0.0 | 0.51 | -21.54 | 0.0 | 0.11 | 210.0 | 0.0 | -0.25 | 67.95 | 0.0 | 0.23 | -23.33 | 0.0 | 0 | 0 | 0.0 | 9.27 | -22.41 | 0.0 | -0.41 | 2.38 | 0.0 | -0.37 | 7.5 | 0.0 | 0.28 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (3) | -0.51 | -224.39 | 0.0 | -0.27 | 46.0 | 0.0 | 0.65 | 2066.67 | 0.0 | -0.1 | 0 | 0.0 | -0.78 | -766.67 | 0.0 | 0.3 | -41.18 | 0.0 | 0 | 100.0 | 0.0 | 11.95 | -27.58 | 0.0 | -0.42 | -250.0 | 0.0 | -0.4 | -60.0 | 0.0 | 0.28 | 3.7 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (2) | 0.41 | 305.0 | 0.0 | -0.5 | 59.35 | 0.0 | 0.03 | -93.75 | 0.0 | 0 | 100.0 | 0.0 | -0.09 | 93.71 | 0.0 | 0.51 | -54.46 | 0.0 | -0.01 | 0 | 0.0 | 16.50 | -48.57 | 0.0 | -0.12 | -233.33 | 0.0 | -0.25 | 0 | 0.0 | 0.27 | -3.57 | 0.0 | 0 | 0 | 0.0 | 2050.00 | 2970.0 | 0.0 |
| 19Q3 (1) | -0.2 | 0.0 | 0.0 | -1.23 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | -0.17 | 0.0 | 0.0 | -1.43 | 0.0 | 0.0 | 1.12 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 32.09 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -71.43 | 0.0 | 0.0 |
