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) | 3.02 | -61.58 | -3.11 | 0 | 0.17 | -52.78 | -0.05 | 0 | -0.09 | 0 | 1.38 | 253.85 | 0 | 0 | 4.27 | 227.7 | 4.82 | -6.04 | 3.79 | -25.39 | 1.22 | 41.86 | 0.11 | -26.67 | 58.98 | -54.3 |
| 2022 (9) | 7.86 | 0 | -0.97 | 0 | 0.36 | 0 | -0.1 | 0 | 6.89 | 0 | 0.39 | -57.14 | -0.05 | 0 | 1.30 | -71.41 | 5.13 | 120.17 | 5.08 | 144.23 | 0.86 | 2.38 | 0.15 | -11.76 | 129.06 | 0 |
| 2021 (8) | -0.28 | 0 | -0.27 | 0 | -1.29 | 0 | 0.15 | 0 | -0.55 | 0 | 0.91 | -11.65 | -0.09 | 0 | 4.55 | -34.03 | 2.33 | 17.09 | 2.08 | 44.44 | 0.84 | 12.0 | 0.17 | -15.0 | -9.06 | 0 |
| 2020 (7) | 1.83 | -49.45 | -1.48 | 0 | -0.7 | 0 | -0.09 | 0 | 0.35 | -85.71 | 1.03 | -1.9 | -0.07 | 0 | 6.90 | 7.04 | 1.99 | -10.36 | 1.44 | -27.27 | 0.75 | 0.0 | 0.2 | 53.85 | 76.57 | -39.51 |
| 2019 (6) | 3.62 | 389.19 | -1.17 | 0 | 1.72 | 0 | -0.01 | 0 | 2.45 | 0 | 1.05 | -3.67 | -0.02 | 0 | 6.45 | -7.28 | 2.22 | 12.69 | 1.98 | 10.61 | 0.75 | 17.19 | 0.13 | 18.18 | 126.57 | 334.45 |
| 2018 (5) | 0.74 | -70.04 | -1.29 | 0 | -0.84 | 0 | -0.1 | 0 | -0.55 | 0 | 1.09 | -0.91 | -0.01 | 0 | 6.96 | -13.94 | 1.97 | -11.26 | 1.79 | -1.1 | 0.64 | 18.52 | 0.11 | 175.0 | 29.13 | -71.81 |
| 2017 (4) | 2.47 | 27.32 | -1.23 | 0 | -1.74 | 0 | -0.05 | 0 | 1.24 | -27.06 | 1.1 | 100.0 | 0 | 0 | 8.08 | 109.26 | 2.22 | -19.27 | 1.81 | -26.42 | 0.54 | 1.89 | 0.04 | 0.0 | 103.35 | 61.41 |
| 2016 (3) | 1.94 | -2.51 | -0.24 | 0 | -2.59 | 0 | -0.06 | 0 | 1.7 | 38.21 | 0.55 | 37.5 | 0.31 | 0 | 3.86 | 36.63 | 2.75 | 11.79 | 2.46 | 31.55 | 0.53 | 8.16 | 0.04 | 0.0 | 64.03 | -22.78 |
| 2015 (2) | 1.99 | -24.05 | -0.76 | 0 | 1.65 | 0 | -0.21 | 0 | 1.23 | -52.51 | 0.4 | 5.26 | -0.32 | 0 | 2.83 | -3.37 | 2.46 | 12.84 | 1.87 | 6.25 | 0.49 | 13.95 | 0.04 | 0.0 | 82.92 | -29.43 |
| 2014 (1) | 2.62 | 147.17 | -0.03 | 0 | -2.01 | 0 | 0 | 0 | 2.59 | 259.72 | 0.38 | 137.5 | 0.23 | 0 | 2.93 | 127.81 | 2.18 | 0.93 | 1.76 | 22.22 | 0.43 | 2.38 | 0.04 | 33.33 | 117.49 | 109.48 |
| 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) | 0.66 | -16.46 | 3400.0 | -1.57 | -265.12 | -161.67 | 0.23 | 119.01 | 113.61 | -0.11 | -120.0 | -320.0 | -0.91 | -352.78 | -46.77 | 1.21 | 175.0 | 98.36 | -0.38 | 0 | 0 | 11.30 | 134.17 | 49.47 | 1.54 | 4.05 | 23.2 | 1.26 | 13.51 | 21.15 | 0.32 | 0.0 | 6.67 | 0.04 | 0.0 | 33.33 | 40.74 | -24.19 | 2890.74 |
| 24Q2 (19) | 0.79 | 1680.0 | 75.56 | -0.43 | -258.33 | -48.28 | -1.21 | -395.12 | -172.02 | -0.05 | -66.67 | 50.0 | 0.36 | 311.76 | 125.0 | 0.44 | 109.52 | 37.5 | 0 | 0 | 0 | 4.82 | 75.52 | 27.7 | 1.48 | 74.12 | 4.96 | 1.11 | 54.17 | -13.95 | 0.32 | 0.0 | 10.34 | 0.04 | 33.33 | 33.33 | 53.74 | 1250.07 | 92.28 |
| 24Q1 (18) | -0.05 | -107.69 | -102.58 | -0.12 | 65.71 | 93.62 | 0.41 | -39.71 | 182.0 | -0.03 | -50.0 | -250.0 | -0.17 | -156.67 | -383.33 | 0.21 | -36.36 | 61.54 | 0 | 0 | 100.0 | 2.75 | -26.2 | 46.74 | 0.85 | -23.42 | -19.05 | 0.72 | -17.24 | 22.03 | 0.32 | -5.88 | 6.67 | 0.03 | 0.0 | 0.0 | -4.67 | -108.91 | -102.22 |
| 23Q4 (17) | 0.65 | 3350.0 | -80.54 | -0.35 | 41.67 | 31.37 | 0.68 | 140.24 | 666.67 | -0.02 | -140.0 | -166.67 | 0.3 | 148.39 | -89.4 | 0.33 | -45.9 | 43.48 | 0 | 0 | 100.0 | 3.72 | -50.73 | 11.09 | 1.11 | -11.2 | 1.83 | 0.87 | -16.35 | 4.82 | 0.34 | 13.33 | 61.9 | 0.03 | 0.0 | -25.0 | 52.42 | 3690.73 | -83.05 |
| 23Q3 (16) | -0.02 | -104.44 | -101.38 | -0.6 | -106.9 | -1600.0 | -1.69 | -200.6 | -360.0 | 0.05 | 150.0 | 0.0 | -0.62 | -487.5 | -141.61 | 0.61 | 90.62 | 454.55 | 0 | 0 | 0 | 7.56 | 100.07 | 471.72 | 1.25 | -11.35 | -30.94 | 1.04 | -19.38 | -50.24 | 0.3 | 3.45 | 25.0 | 0.03 | 0.0 | -25.0 | -1.46 | -105.22 | -102.39 |
| 23Q2 (15) | 0.45 | -76.8 | -77.94 | -0.29 | 84.57 | 43.14 | 1.68 | 436.0 | 1780.0 | -0.1 | -600.0 | 0.0 | 0.16 | 166.67 | -89.54 | 0.32 | 146.15 | 300.0 | 0 | 100.0 | 100.0 | 3.78 | 101.69 | 274.5 | 1.41 | 34.29 | -4.73 | 1.29 | 118.64 | -17.83 | 0.29 | -3.33 | 61.11 | 0.03 | 0.0 | -25.0 | 27.95 | -86.75 | -75.47 |
| 23Q1 (14) | 1.94 | -41.92 | 90.2 | -1.88 | -268.63 | -2585.71 | -0.5 | -316.67 | -614.29 | 0.02 | -33.33 | 122.22 | 0.06 | -97.88 | -93.68 | 0.13 | -43.48 | 85.71 | -0.01 | 97.73 | 50.0 | 1.87 | -44.13 | 83.04 | 1.05 | -3.67 | 40.0 | 0.59 | -28.92 | -1.67 | 0.3 | 42.86 | 36.36 | 0.03 | -25.0 | -25.0 | 210.87 | -31.81 | 77.79 |
| 22Q4 (13) | 3.34 | 130.34 | 1251.72 | -0.51 | -1375.0 | -160.71 | -0.12 | -118.46 | 61.29 | 0.03 | -40.0 | -25.0 | 2.83 | 89.93 | 414.55 | 0.23 | 109.09 | 675.0 | -0.44 | 0 | -1366.67 | 3.35 | 153.59 | 678.35 | 1.09 | -39.78 | 25.29 | 0.83 | -60.29 | -7.78 | 0.21 | -12.5 | -4.55 | 0.04 | 0.0 | -20.0 | 309.26 | 405.48 | 1347.7 |
| 22Q3 (12) | 1.45 | -28.92 | 231.82 | 0.04 | 107.84 | 108.89 | 0.65 | 750.0 | 165.66 | 0.05 | 150.0 | 350.0 | 1.49 | -2.61 | 196.13 | 0.11 | 37.5 | -75.0 | 0 | 100.0 | 100.0 | 1.32 | 31.05 | -87.11 | 1.81 | 22.3 | 285.11 | 2.09 | 33.12 | 596.67 | 0.24 | 33.33 | 20.0 | 0.04 | 0.0 | 33.33 | 61.18 | -46.32 | 129.48 |
| 22Q2 (11) | 2.04 | 100.0 | 325.0 | -0.51 | -628.57 | -54.55 | -0.1 | -42.86 | -300.0 | -0.1 | -11.11 | -350.0 | 1.53 | 61.05 | 920.0 | 0.08 | 14.29 | -78.95 | -0.02 | 0.0 | 0.0 | 1.01 | -1.42 | -87.18 | 1.48 | 97.33 | 146.67 | 1.57 | 161.67 | 234.04 | 0.18 | -18.18 | -18.18 | 0.04 | 0.0 | 0.0 | 113.97 | -3.91 | 73.32 |
| 22Q1 (10) | 1.02 | 451.72 | 61.9 | -0.07 | -108.33 | 79.41 | -0.07 | 77.42 | -75.0 | -0.09 | -325.0 | -212.5 | 0.95 | 72.73 | 227.59 | 0.07 | 275.0 | -50.0 | -0.02 | 33.33 | 0.0 | 1.02 | 276.54 | -71.05 | 0.75 | -13.79 | 92.31 | 0.6 | -33.33 | 50.0 | 0.22 | 0.0 | 10.0 | 0.04 | -20.0 | -20.0 | 118.60 | 578.51 | 22.37 |
| 21Q4 (9) | -0.29 | 73.64 | -140.28 | 0.84 | 286.67 | 465.22 | -0.31 | 68.69 | -720.0 | 0.04 | 300.0 | -50.0 | 0.55 | 135.48 | 12.24 | -0.04 | -109.09 | -121.05 | -0.03 | -200.0 | 0.0 | -0.58 | -105.65 | -113.64 | 0.87 | 85.11 | 42.62 | 0.9 | 200.0 | 150.0 | 0.22 | 10.0 | 15.79 | 0.05 | 66.67 | 0.0 | -24.79 | 88.06 | -120.66 |
| 21Q3 (8) | -1.1 | -329.17 | -5600.0 | -0.45 | -36.36 | 13.46 | -0.99 | -2080.0 | -1.02 | -0.02 | -150.0 | 75.0 | -1.55 | -1133.33 | -210.0 | 0.44 | 15.79 | -4.35 | -0.01 | 50.0 | 0.0 | 10.26 | 30.36 | -14.83 | 0.47 | -21.67 | -25.4 | 0.3 | -36.17 | 7.14 | 0.2 | -9.09 | 5.26 | 0.03 | -25.0 | -50.0 | -207.55 | -415.64 | -5600.0 |
| 21Q2 (7) | 0.48 | -23.81 | -4.0 | -0.33 | 2.94 | -94.12 | 0.05 | 225.0 | -58.33 | 0.04 | -50.0 | 157.14 | 0.15 | -48.28 | -54.55 | 0.38 | 171.43 | 153.33 | -0.02 | 0.0 | -200.0 | 7.87 | 122.54 | 72.56 | 0.6 | 53.85 | 20.0 | 0.47 | 17.5 | 23.68 | 0.22 | 10.0 | 22.22 | 0.04 | -20.0 | -33.33 | 65.75 | -32.16 | -18.47 |
| 21Q1 (6) | 0.63 | -12.5 | 6.78 | -0.34 | -47.83 | 39.29 | -0.04 | -180.0 | -133.33 | 0.08 | 0.0 | 900.0 | 0.29 | -40.82 | 866.67 | 0.14 | -26.32 | -39.13 | -0.02 | 33.33 | 0.0 | 3.54 | -16.83 | -48.66 | 0.39 | -36.07 | 62.5 | 0.4 | 11.11 | -4.76 | 0.2 | 5.26 | 5.26 | 0.05 | 0.0 | 66.67 | 96.92 | -19.23 | 5.14 |
| 20Q4 (5) | 0.72 | 3500.0 | -65.88 | -0.23 | 55.77 | 36.11 | 0.05 | 105.1 | -50.0 | 0.08 | 200.0 | 700.0 | 0.49 | 198.0 | -72.0 | 0.19 | -58.7 | -40.62 | -0.03 | -200.0 | -200.0 | 4.25 | -64.7 | -43.41 | 0.61 | -3.17 | 0.0 | 0.36 | 28.57 | -18.18 | 0.19 | 0.0 | 0.0 | 0.05 | -16.67 | 25.0 | 120.00 | 3080.0 | -61.9 |
| 20Q3 (4) | 0.02 | -96.0 | 0.0 | -0.52 | -205.88 | 0.0 | -0.98 | -916.67 | 0.0 | -0.08 | -14.29 | 0.0 | -0.5 | -251.52 | 0.0 | 0.46 | 206.67 | 0.0 | -0.01 | -150.0 | 0.0 | 12.04 | 164.12 | 0.0 | 0.63 | 26.0 | 0.0 | 0.28 | -26.32 | 0.0 | 0.19 | 5.56 | 0.0 | 0.06 | 0.0 | 0.0 | 3.77 | -95.32 | 0.0 |
| 20Q2 (3) | 0.5 | -15.25 | 0.0 | -0.17 | 69.64 | 0.0 | 0.12 | 0.0 | 0.0 | -0.07 | -600.0 | 0.0 | 0.33 | 1000.0 | 0.0 | 0.15 | -34.78 | 0.0 | 0.02 | 200.0 | 0.0 | 4.56 | -33.79 | 0.0 | 0.5 | 108.33 | 0.0 | 0.38 | -9.52 | 0.0 | 0.18 | -5.26 | 0.0 | 0.06 | 100.0 | 0.0 | 80.65 | -12.52 | 0.0 |
| 20Q1 (2) | 0.59 | -72.04 | 0.0 | -0.56 | -55.56 | 0.0 | 0.12 | 20.0 | 0.0 | -0.01 | -200.0 | 0.0 | 0.03 | -98.29 | 0.0 | 0.23 | -28.12 | 0.0 | -0.02 | -100.0 | 0.0 | 6.89 | -8.33 | 0.0 | 0.24 | -60.66 | 0.0 | 0.42 | -4.55 | 0.0 | 0.19 | 0.0 | 0.0 | 0.03 | -25.0 | 0.0 | 92.19 | -70.73 | 0.0 |
| 19Q4 (1) | 2.11 | 0.0 | 0.0 | -0.36 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 1.75 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 7.51 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 314.93 | 0.0 | 0.0 |
