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) | 5.69 | 0 | -0.68 | 0 | -2.72 | 0 | 0.3 | 0 | 5.01 | 0 | 0.67 | -42.74 | 0 | 0 | 3.23 | -37.22 | 0.88 | -47.31 | 0.83 | -48.77 | 1.21 | 23.47 | 0 | 0 | 278.92 | 0 |
| 2022 (9) | -0.08 | 0 | -1.13 | 0 | -0.38 | 0 | -0.47 | 0 | -1.21 | 0 | 1.17 | 1.74 | 0 | 0 | 5.14 | -3.05 | 1.67 | 28.46 | 1.62 | 82.02 | 0.98 | 6.52 | 0.07 | -56.25 | -3.00 | 0 |
| 2021 (8) | 1.44 | 800.0 | -1.05 | 0 | -1.12 | 0 | -0.22 | 0 | 0.39 | 0 | 1.15 | -5.74 | 0.06 | 0 | 5.30 | -16.43 | 1.3 | 14.04 | 0.89 | 196.67 | 0.92 | -8.91 | 0.16 | 166.67 | 73.10 | 525.89 |
| 2020 (7) | 0.16 | -92.0 | -0.31 | 0 | 0.61 | 0 | 0.15 | 0 | -0.15 | 0 | 1.22 | 71.83 | 0 | 0 | 6.35 | 60.66 | 1.14 | 137.5 | 0.3 | 114.29 | 1.01 | -12.17 | 0.06 | -14.29 | 11.68 | -92.06 |
| 2019 (6) | 2.0 | -18.7 | -1.61 | 0 | -1.89 | 0 | -0.79 | 0 | 0.39 | 0 | 0.71 | -90.89 | 0 | 0 | 3.95 | -89.48 | 0.48 | 0 | 0.14 | 0 | 1.15 | -0.86 | 0.07 | 0 | 147.06 | -64.73 |
| 2018 (5) | 2.46 | 472.09 | -7.79 | 0 | 4.47 | 0 | 0.19 | 0 | -5.33 | 0 | 7.79 | 641.9 | -0.01 | 0 | 37.56 | 783.2 | -0.53 | 0 | -0.57 | 0 | 1.16 | -1.69 | 0 | 0 | 416.95 | 1209.03 |
| 2017 (4) | 0.43 | -62.93 | -0.83 | 0 | -1.21 | 0 | -0.74 | 0 | -0.4 | 0 | 1.05 | 87.5 | -0.02 | 0 | 4.25 | 99.88 | 1.11 | -59.34 | 0.17 | -92.54 | 1.18 | -15.11 | 0 | 0 | 31.85 | 0.77 |
| 2016 (3) | 1.16 | -84.8 | -0.45 | 0 | 2.7 | 0 | -1.87 | 0 | 0.71 | -86.0 | 0.56 | -77.78 | 0 | 0 | 2.13 | -71.94 | 2.73 | -51.77 | 2.28 | -55.38 | 1.39 | 19.83 | 0 | 0 | 31.61 | -74.03 |
| 2015 (2) | 7.63 | 26.74 | -2.56 | 0 | -2.11 | 0 | 0.41 | -81.45 | 5.07 | 8.57 | 2.52 | 71.43 | -0.13 | 0 | 7.58 | 60.9 | 5.66 | 3.1 | 5.11 | 3.23 | 1.16 | 27.47 | 0 | 0 | 121.69 | 18.46 |
| 2014 (1) | 6.02 | 91.11 | -1.35 | 0 | -4.88 | 0 | 2.21 | 351.02 | 4.67 | 86.06 | 1.47 | 54.74 | -0.09 | 0 | 4.71 | 17.48 | 5.49 | 102.58 | 4.95 | 107.98 | 0.91 | 2.25 | 0 | 0 | 102.73 | 6.64 |
| 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) | 0.29 | 323.08 | -90.61 | -0.08 | -60.0 | 55.56 | -1.08 | -575.0 | -285.71 | 0.33 | 237.5 | -40.0 | 0.21 | 216.67 | -92.78 | 0.07 | 40.0 | -61.11 | -0.01 | 0 | 0 | 1.09 | 16.85 | -68.76 | 0.82 | 95.24 | 127.78 | 0.81 | 76.09 | 84.09 | 0.25 | 0.0 | -3.85 | 0 | 0 | -100.0 | 27.36 | 249.42 | -93.45 |
| 24Q1 (19) | -0.13 | -126.53 | 60.61 | -0.05 | 58.33 | 79.17 | -0.16 | 86.21 | 0.0 | -0.24 | -177.42 | -700.0 | -0.18 | -148.65 | 68.42 | 0.05 | -58.33 | -75.0 | 0 | 0 | 0 | 0.93 | -66.2 | -70.89 | 0.42 | 566.67 | 500.0 | 0.46 | 355.56 | 2400.0 | 0.25 | -3.85 | -7.41 | 0 | -100.0 | -100.0 | -18.31 | -104.11 | 83.91 |
| 23Q4 (18) | 0.49 | -80.0 | 136.57 | -0.12 | 14.29 | 65.71 | -1.16 | -3.57 | -314.81 | 0.31 | 151.67 | 172.09 | 0.37 | -83.98 | 121.89 | 0.12 | -25.0 | -65.71 | 0 | 0 | 0 | 2.76 | -13.08 | -54.97 | -0.09 | -116.67 | -123.08 | -0.18 | -130.51 | -300.0 | 0.26 | 0.0 | -3.7 | 0.03 | -25.0 | 50.0 | 445.45 | 61.82 | 226.32 |
| 23Q3 (17) | 2.45 | -20.71 | 1125.0 | -0.14 | 22.22 | 39.13 | -1.12 | -300.0 | -34.94 | -0.6 | -209.09 | -220.0 | 2.31 | -20.62 | 7800.0 | 0.16 | -11.11 | -30.43 | 0 | 0 | 0 | 3.18 | -8.99 | -17.16 | 0.54 | 50.0 | 20.0 | 0.59 | 34.09 | -4.84 | 0.26 | 0.0 | 8.33 | 0.04 | 0.0 | 300.0 | 275.28 | -34.08 | 1097.47 |
| 23Q2 (16) | 3.09 | 1036.36 | 175.89 | -0.18 | 25.0 | 25.0 | -0.28 | -75.0 | -566.67 | 0.55 | 1275.0 | 1733.33 | 2.91 | 610.53 | 230.68 | 0.18 | -10.0 | -37.93 | 0 | 0 | 0 | 3.50 | 8.87 | -35.76 | 0.36 | 414.29 | -26.53 | 0.44 | 2300.0 | -24.14 | 0.26 | -3.7 | 8.33 | 0.04 | 0.0 | 300.0 | 417.57 | 466.95 | 209.45 |
| 23Q1 (15) | -0.33 | 75.37 | -450.0 | -0.24 | 31.43 | 25.0 | -0.16 | -129.63 | -6.67 | 0.04 | 109.3 | 107.02 | -0.57 | 66.27 | -50.0 | 0.2 | -42.86 | -33.33 | 0 | 0 | 0 | 3.21 | -47.72 | -38.68 | 0.07 | -82.05 | -79.41 | -0.02 | -122.22 | -106.25 | 0.27 | 0.0 | 17.39 | 0.04 | 100.0 | 33.33 | -113.79 | 67.73 | -1000.0 |
| 22Q4 (14) | -1.34 | -770.0 | -2780.0 | -0.35 | -52.17 | -84.21 | 0.54 | 165.06 | -14.29 | -0.43 | -186.0 | -816.67 | -1.69 | -5533.33 | -1107.14 | 0.35 | 52.17 | 84.21 | 0 | 0 | -100.0 | 6.14 | 59.92 | 83.24 | 0.39 | -13.33 | -17.02 | 0.09 | -85.48 | -72.73 | 0.27 | 12.5 | 17.39 | 0.02 | 100.0 | 0.0 | -352.63 | -1633.95 | -4190.53 |
| 22Q3 (13) | 0.2 | -82.14 | -87.34 | -0.23 | 4.17 | 47.73 | -0.83 | -1483.33 | -822.22 | 0.5 | 1566.67 | 394.12 | -0.03 | -103.41 | -102.63 | 0.23 | -20.69 | -47.73 | 0 | 0 | 0 | 3.84 | -29.43 | -56.28 | 0.45 | -8.16 | -8.16 | 0.62 | 6.9 | 58.97 | 0.24 | 0.0 | 4.35 | 0.01 | 0.0 | -75.0 | 22.99 | -82.96 | -90.4 |
| 22Q2 (12) | 1.12 | 1966.67 | 225.84 | -0.24 | 25.0 | -41.18 | 0.06 | 140.0 | 112.77 | 0.03 | 105.26 | -91.67 | 0.88 | 331.58 | 183.02 | 0.29 | -3.33 | 93.33 | 0 | 0 | 100.0 | 5.44 | 3.92 | 133.23 | 0.49 | 44.12 | 63.33 | 0.58 | 81.25 | 262.5 | 0.24 | 4.35 | 4.35 | 0.01 | -66.67 | -83.33 | 134.94 | 1404.42 | 168.23 |
| 22Q1 (11) | -0.06 | -220.0 | -108.45 | -0.32 | -68.42 | -33.33 | -0.15 | -123.81 | 87.39 | -0.57 | -1050.0 | -21.28 | -0.38 | -171.43 | -180.85 | 0.3 | 57.89 | -18.92 | 0 | -100.0 | -100.0 | 5.24 | 56.24 | -35.19 | 0.34 | -27.66 | 750.0 | 0.32 | -3.03 | 1500.0 | 0.23 | 0.0 | 0.0 | 0.03 | 50.0 | -25.0 | -10.34 | -220.0 | -104.23 |
| 21Q4 (10) | 0.05 | -96.84 | 117.24 | -0.19 | 56.82 | -111.11 | 0.63 | 800.0 | 214.55 | 0.06 | 135.29 | 160.0 | -0.14 | -112.28 | 63.16 | 0.19 | -56.82 | -57.78 | 0.01 | 0 | 0 | 3.35 | -61.84 | -56.59 | 0.47 | -4.08 | -36.49 | 0.33 | -15.38 | 13.79 | 0.23 | 0.0 | -4.17 | 0.02 | -50.0 | -50.0 | 8.62 | -96.4 | 116.94 |
| 21Q3 (9) | 1.58 | 277.53 | 578.79 | -0.44 | -158.82 | 0 | -0.09 | 80.85 | 79.55 | -0.17 | -147.22 | -466.67 | 1.14 | 207.55 | 445.45 | 0.44 | 193.33 | 62.96 | 0 | 100.0 | 0 | 8.78 | 276.47 | 59.38 | 0.49 | 63.33 | 6.52 | 0.39 | 143.75 | 39.29 | 0.23 | 0.0 | -4.17 | 0.04 | -33.33 | 100.0 | 239.39 | 221.04 | 491.74 |
| 21Q2 (8) | -0.89 | -225.35 | -442.31 | -0.17 | 29.17 | -466.67 | -0.47 | 60.5 | 76.96 | 0.36 | 176.6 | 63.64 | -1.06 | -325.53 | -560.87 | 0.15 | -59.46 | -40.0 | -0.01 | -116.67 | 0 | 2.33 | -71.12 | -57.36 | 0.3 | 650.0 | 57.89 | 0.16 | 700.0 | 900.0 | 0.23 | 0.0 | -11.54 | 0.06 | 50.0 | 0 | -197.78 | -180.78 | -282.56 |
| 21Q1 (7) | 0.71 | 344.83 | 33.96 | -0.24 | -166.67 | -26.32 | -1.19 | -116.36 | -132.69 | -0.47 | -370.0 | -883.33 | 0.47 | 223.68 | 38.24 | 0.37 | -17.78 | 42.31 | 0.06 | 0 | 0 | 8.08 | 4.66 | 21.8 | 0.04 | -94.59 | 116.0 | 0.02 | -93.1 | 107.69 | 0.23 | -4.17 | -14.81 | 0.04 | 0.0 | 0 | 244.83 | 581.21 | -95.38 |
| 20Q4 (6) | -0.29 | 12.12 | -1550.0 | -0.09 | 0 | 92.8 | -0.55 | -25.0 | -66.67 | -0.1 | -233.33 | -266.67 | -0.38 | -15.15 | 69.11 | 0.45 | 66.67 | 45.16 | 0 | 0 | 100.0 | 7.72 | 40.08 | 27.48 | 0.74 | 60.87 | 184.62 | 0.29 | 3.57 | 81.25 | 0.24 | 0.0 | -17.24 | 0.04 | 100.0 | 0 | -50.88 | 16.75 | -1244.74 |
| 20Q3 (5) | -0.33 | -226.92 | -294.12 | 0 | 100.0 | 100.0 | -0.44 | 78.43 | 0.0 | -0.03 | -113.64 | 0.0 | -0.33 | -243.48 | -1200.0 | 0.27 | 8.0 | 68.75 | 0 | 0 | 0 | 5.51 | 0.73 | 49.12 | 0.46 | 142.11 | 48.39 | 0.28 | 1500.0 | 33.33 | 0.24 | -7.69 | -22.58 | 0.02 | 0 | 0 | -61.11 | -156.41 | -286.93 |
| 20Q2 (4) | 0.26 | -50.94 | 0.0 | -0.03 | 84.21 | 0.0 | -2.04 | -156.04 | 0.0 | 0.22 | 266.67 | 0.0 | 0.23 | -32.35 | 0.0 | 0.25 | -3.85 | 0.0 | 0 | 0 | 0.0 | 5.47 | -17.52 | 0.0 | 0.19 | 176.0 | 0.0 | -0.02 | 92.31 | 0.0 | 0.26 | -3.7 | 0.0 | 0 | 0 | 0.0 | 108.33 | -97.96 | 0.0 |
| 20Q1 (3) | 0.53 | 2550.0 | 0.0 | -0.19 | 84.8 | 0.0 | 3.64 | 1203.03 | 0.0 | 0.06 | 0.0 | 0.0 | 0.34 | 127.64 | 0.0 | 0.26 | -16.13 | 0.0 | 0 | 100.0 | 0.0 | 6.63 | 9.55 | 0.0 | -0.25 | -196.15 | 0.0 | -0.26 | -262.5 | 0.0 | 0.27 | -6.9 | 0.0 | 0 | 0 | 0.0 | 5300.00 | 119150.0 | 0.0 |
| 19Q4 (2) | 0.02 | -88.24 | 0.0 | -1.25 | -792.86 | 0.0 | -0.33 | 25.0 | 0.0 | 0.06 | 300.0 | 0.0 | -1.23 | -4200.0 | 0.0 | 0.31 | 93.75 | 0.0 | -0.01 | 0 | 0.0 | 6.05 | 63.85 | 0.0 | 0.26 | -16.13 | 0.0 | 0.16 | -23.81 | 0.0 | 0.29 | -6.45 | 0.0 | 0 | 0 | 0.0 | 4.44 | -86.41 | 0.0 |
| 19Q3 (1) | 0.17 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | -0.44 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.70 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 32.69 | 0.0 | 0.0 |
