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) | 4.01 | 371.76 | -0.23 | 0 | -4.22 | 0 | 0.23 | -48.89 | 3.78 | 0 | 0.52 | -41.57 | -0.03 | 0 | 1.57 | -35.49 | 0.3 | -34.78 | 0.76 | 280.0 | 1.01 | 4.12 | 0.07 | 0.0 | 217.93 | 217.93 |
| 2022 (9) | 0.85 | 0 | -1.02 | 0 | 1.12 | -31.29 | 0.45 | 1025.0 | -0.17 | 0 | 0.89 | -35.97 | -0.03 | 0 | 2.43 | -37.83 | 0.46 | -33.33 | 0.2 | -31.03 | 0.97 | 7.78 | 0.07 | -12.5 | 68.55 | 0 |
| 2021 (8) | -0.14 | 0 | -1.22 | 0 | 1.63 | 0 | 0.04 | 0 | -1.36 | 0 | 1.39 | 124.19 | -0.01 | 0 | 3.92 | 99.75 | 0.69 | -49.64 | 0.29 | -58.57 | 0.9 | -1.1 | 0.08 | 0.0 | -11.02 | 0 |
| 2020 (7) | 1.03 | -47.98 | -0.06 | 0 | -0.56 | 0 | -0.09 | 0 | 0.97 | 0 | 0.62 | -63.74 | -0.01 | 0 | 1.96 | -62.94 | 1.37 | 191.49 | 0.7 | 59.09 | 0.91 | -2.15 | 0.08 | -20.0 | 60.95 | -54.75 |
| 2019 (6) | 1.98 | 0 | -2.13 | 0 | 1.17 | -58.66 | 0.41 | 0 | -0.15 | 0 | 1.71 | -48.49 | 0.06 | 0 | 5.29 | -48.11 | 0.47 | 123.81 | 0.44 | 41.94 | 0.93 | 29.17 | 0.1 | 25.0 | 134.69 | 0 |
| 2018 (5) | -0.42 | 0 | -3.08 | 0 | 2.83 | 686.11 | -0.26 | 0 | -3.5 | 0 | 3.32 | 15.28 | -0.08 | 0 | 10.19 | 0.45 | 0.21 | -58.82 | 0.31 | 6.9 | 0.72 | 24.14 | 0.08 | 14.29 | -37.84 | 0 |
| 2017 (4) | 0.15 | -80.77 | -3.16 | 0 | 0.36 | -91.49 | 0.3 | 0 | -3.01 | 0 | 2.88 | 159.46 | -0.23 | 0 | 10.15 | 139.07 | 0.51 | -49.0 | 0.29 | -63.29 | 0.58 | 20.83 | 0.07 | 0.0 | 15.96 | -72.59 |
| 2016 (3) | 0.78 | -64.06 | -1.43 | 0 | 4.23 | 0 | -0.49 | 0 | -0.65 | 0 | 1.11 | 164.29 | -0.06 | 0 | 4.24 | 147.81 | 1.0 | -13.04 | 0.79 | -21.0 | 0.48 | 4.35 | 0.07 | 0.0 | 58.21 | -58.96 |
| 2015 (2) | 2.17 | 0 | -0.56 | 0 | -0.66 | 0 | -0.01 | 0 | 1.61 | 794.44 | 0.42 | 20.0 | -0.05 | 0 | 1.71 | 13.1 | 1.15 | 94.92 | 1.0 | 20.48 | 0.46 | 0.0 | 0.07 | 0.0 | 141.83 | 0 |
| 2014 (1) | -0.01 | 0 | 0.19 | 0 | -0.7 | 0 | 0.11 | 0 | 0.18 | 5.88 | 0.35 | -35.19 | -0.03 | 0 | 1.51 | -40.35 | 0.59 | -16.9 | 0.83 | 62.75 | 0.46 | -9.8 | 0.07 | -12.5 | -0.74 | 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) | 0.2 | -44.44 | -84.85 | -0.25 | 3.85 | -733.33 | 0.79 | 664.29 | 184.95 | 0.09 | 325.0 | 12.5 | -0.05 | -150.0 | -103.88 | 0.22 | 37.5 | 120.0 | 0 | 100.0 | 100.0 | 2.35 | 32.51 | 99.32 | 0.41 | -12.77 | 95.24 | 0.44 | 29.41 | -35.29 | 0.25 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 28.17 | -52.27 | -79.73 |
| 24Q2 (19) | 0.36 | -28.0 | -59.09 | -0.26 | -23.81 | 64.86 | -0.14 | 80.28 | 93.0 | -0.04 | 76.47 | -140.0 | 0.1 | -65.52 | -28.57 | 0.16 | 166.67 | 23.08 | -0.01 | 0.0 | 0.0 | 1.77 | 154.55 | 13.66 | 0.47 | -11.32 | 370.0 | 0.34 | -35.85 | 142.86 | 0.25 | 4.17 | 0.0 | 0.02 | 0.0 | 0.0 | 59.02 | -6.75 | -72.5 |
| 24Q1 (18) | 0.5 | -27.54 | -55.75 | -0.21 | -130.43 | -31.25 | -0.71 | 50.69 | -607.14 | -0.17 | -180.95 | -13.33 | 0.29 | -78.99 | -70.1 | 0.06 | -72.73 | -14.29 | -0.01 | 0 | 0 | 0.70 | -72.28 | -24.84 | 0.53 | 983.33 | 960.0 | 0.53 | 1425.0 | 2750.0 | 0.24 | -4.0 | -4.0 | 0.02 | 0.0 | 0.0 | 63.29 | -78.9 | -86.0 |
| 23Q4 (17) | 0.69 | -47.73 | -54.0 | 0.69 | 2400.0 | 227.78 | -1.44 | -54.84 | -35.85 | 0.21 | 162.5 | 425.0 | 1.38 | 6.98 | 43.75 | 0.22 | 120.0 | -50.0 | 0 | 100.0 | 100.0 | 2.51 | 113.21 | -48.0 | -0.06 | -128.57 | -185.71 | -0.04 | -105.88 | -33.33 | 0.25 | 0.0 | -3.85 | 0.02 | 0.0 | 100.0 | 300.00 | 115.91 | -52.0 |
| 23Q3 (16) | 1.32 | 50.0 | 226.92 | -0.03 | 95.95 | 76.92 | -0.93 | 53.5 | -190.29 | 0.08 | -20.0 | 150.0 | 1.29 | 821.43 | 210.26 | 0.1 | -23.08 | -33.33 | -0.02 | -100.0 | -133.33 | 1.18 | -24.44 | -27.12 | 0.21 | 110.0 | 23.53 | 0.68 | 385.71 | 325.0 | 0.25 | 0.0 | 4.17 | 0.02 | 0.0 | 100.0 | 138.95 | -35.26 | 154.78 |
| 23Q2 (15) | 0.88 | -22.12 | -45.0 | -0.74 | -362.5 | -516.67 | -2.0 | -1528.57 | -614.29 | 0.1 | 166.67 | -82.76 | 0.14 | -85.57 | -90.54 | 0.13 | 85.71 | 8.33 | -0.01 | 0 | 0 | 1.56 | 68.32 | 23.16 | 0.1 | 100.0 | 0.0 | 0.14 | 800.0 | 800.0 | 0.25 | 0.0 | 8.7 | 0.02 | 0.0 | 0.0 | 214.63 | -52.51 | -69.15 |
| 23Q1 (14) | 1.13 | -24.67 | 193.39 | -0.16 | 70.37 | 46.67 | 0.14 | 113.21 | -90.21 | -0.15 | -475.0 | -650.0 | 0.97 | 1.04 | 164.24 | 0.07 | -84.09 | -58.82 | 0 | 100.0 | 100.0 | 0.93 | -80.82 | -52.44 | 0.05 | -28.57 | -58.33 | -0.02 | 33.33 | -122.22 | 0.25 | -3.85 | 8.7 | 0.02 | 100.0 | 0.0 | 452.00 | -27.68 | 227.01 |
| 22Q4 (13) | 1.5 | 244.23 | -31.19 | -0.54 | -315.38 | 23.94 | -1.06 | -202.91 | -11.58 | 0.04 | 125.0 | 33.33 | 0.96 | 182.05 | -34.69 | 0.44 | 193.33 | -42.11 | -0.04 | -166.67 | 0 | 4.84 | 198.81 | -37.84 | 0.07 | -58.82 | -72.0 | -0.03 | -118.75 | -121.43 | 0.26 | 8.33 | 8.33 | 0.01 | 0.0 | -50.0 | 625.00 | 346.39 | 14.68 |
| 22Q3 (12) | -1.04 | -165.0 | 26.24 | -0.13 | -8.33 | -85.71 | 1.03 | 467.86 | -32.24 | -0.16 | -127.59 | -277.78 | -1.17 | -179.05 | 20.95 | 0.15 | 25.0 | 66.67 | 0.06 | 0 | -14.29 | 1.62 | 27.7 | 58.22 | 0.17 | 70.0 | -19.05 | 0.16 | 900.0 | 128.57 | 0.24 | 4.35 | 9.09 | 0.01 | -50.0 | -50.0 | -253.66 | -136.46 | 44.23 |
| 22Q2 (11) | 1.6 | 232.23 | 400.0 | -0.12 | 60.0 | -154.55 | -0.28 | -119.58 | -411.11 | 0.58 | 3000.0 | 627.27 | 1.48 | 198.01 | 174.07 | 0.12 | -29.41 | -33.33 | 0 | 100.0 | 0 | 1.27 | -35.0 | -39.32 | 0.1 | -16.67 | 25.0 | -0.02 | -122.22 | -200.0 | 0.23 | 0.0 | 4.55 | 0.02 | 0.0 | 0.0 | 695.65 | 295.47 | 465.22 |
| 22Q1 (10) | -1.21 | -155.5 | 1.63 | -0.3 | 57.75 | 55.22 | 1.43 | 250.53 | 48.96 | -0.02 | -166.67 | -150.0 | -1.51 | -202.72 | 20.53 | 0.17 | -77.63 | -54.05 | -0.05 | 0 | 28.57 | 1.95 | -74.94 | -56.16 | 0.12 | -52.0 | -14.29 | 0.09 | -35.71 | 50.0 | 0.23 | -4.17 | 4.55 | 0.02 | 0.0 | 0.0 | -355.88 | -165.3 | 13.2 |
| 21Q4 (9) | 2.18 | 254.61 | 139.56 | -0.71 | -914.29 | -1114.29 | -0.95 | -162.5 | -69.64 | 0.03 | -66.67 | 125.0 | 1.47 | 199.32 | 50.0 | 0.76 | 744.44 | 347.06 | 0 | -100.0 | -100.0 | 7.78 | 660.61 | 326.01 | 0.25 | 19.05 | -39.02 | 0.14 | 100.0 | -48.15 | 0.24 | 9.09 | 4.35 | 0.02 | 0.0 | 0 | 545.00 | 219.82 | 199.45 |
| 21Q3 (8) | -1.41 | -540.62 | -278.48 | -0.07 | -131.82 | -16.67 | 1.52 | 1588.89 | 353.33 | 0.09 | 181.82 | 280.0 | -1.48 | -374.07 | -302.74 | 0.09 | -50.0 | -52.63 | 0.07 | 0 | 0 | 1.02 | -51.02 | -54.14 | 0.21 | 162.5 | -66.67 | 0.07 | 250.0 | -81.08 | 0.22 | 0.0 | -4.35 | 0.02 | 0.0 | -33.33 | -454.84 | -469.56 | -462.72 |
| 21Q2 (7) | 0.32 | 126.02 | 134.41 | 0.22 | 132.84 | -66.15 | 0.09 | -90.62 | -64.0 | -0.11 | -375.0 | -283.33 | 0.54 | 128.42 | 292.86 | 0.18 | -51.35 | 126.87 | 0 | 100.0 | 100.0 | 2.09 | -53.04 | 123.87 | 0.08 | -42.86 | -82.98 | 0.02 | -66.67 | -88.24 | 0.22 | 0.0 | 0.0 | 0.02 | 0.0 | -33.33 | 123.08 | 130.02 | 155.58 |
| 21Q1 (6) | -1.23 | -235.16 | -573.08 | -0.67 | -1057.14 | 5.63 | 0.96 | 271.43 | 182.35 | 0.04 | 133.33 | 100.0 | -1.9 | -293.88 | -322.22 | 0.37 | 117.65 | -60.22 | -0.07 | -275.0 | -600.0 | 4.45 | 143.54 | -70.64 | 0.14 | -65.85 | 193.33 | 0.06 | -77.78 | 154.55 | 0.22 | -4.35 | -4.35 | 0.02 | 0 | 0.0 | -410.00 | -325.27 | -320.77 |
| 20Q4 (5) | 0.91 | 15.19 | -11.65 | 0.07 | 216.67 | 114.29 | -0.56 | 6.67 | -5500.0 | -0.12 | -140.0 | -700.0 | 0.98 | 34.25 | 81.48 | 0.17 | -10.53 | 13.33 | 0.04 | 0 | 0.0 | 1.83 | -18.12 | 2.62 | 0.41 | -34.92 | 925.0 | 0.27 | -27.03 | 237.5 | 0.23 | 0.0 | -14.81 | 0 | -100.0 | -100.0 | 182.00 | 45.14 | -34.62 |
| 20Q3 (4) | 0.79 | 184.95 | 0.0 | -0.06 | -109.23 | 0.0 | -0.6 | -340.0 | 0.0 | -0.05 | -183.33 | 0.0 | 0.73 | 360.71 | 0.0 | 0.19 | 128.36 | 0.0 | 0 | 100.0 | 0.0 | 2.23 | 125.5 | 0.0 | 0.63 | 34.04 | 0.0 | 0.37 | 117.65 | 0.0 | 0.23 | 4.55 | 0.0 | 0.03 | 0.0 | 0.0 | 125.40 | 156.63 | 0.0 |
| 20Q2 (3) | -0.93 | -457.69 | 0.0 | 0.65 | 191.55 | 0.0 | 0.25 | -26.47 | 0.0 | 0.06 | 200.0 | 0.0 | -0.28 | 37.78 | 0.0 | -0.67 | -172.04 | 0.0 | -0.03 | -200.0 | 0.0 | -8.75 | -157.75 | 0.0 | 0.47 | 413.33 | 0.0 | 0.17 | 254.55 | 0.0 | 0.22 | -4.35 | 0.0 | 0.03 | 50.0 | 0.0 | -221.43 | -219.23 | 0.0 |
| 20Q1 (2) | 0.26 | -74.76 | 0.0 | -0.71 | -44.9 | 0.0 | 0.34 | 3500.0 | 0.0 | 0.02 | 0.0 | 0.0 | -0.45 | -183.33 | 0.0 | 0.93 | 520.0 | 0.0 | -0.01 | -125.0 | 0.0 | 15.15 | 751.24 | 0.0 | -0.15 | -475.0 | 0.0 | -0.11 | -237.5 | 0.0 | 0.23 | -14.81 | 0.0 | 0.02 | 0.0 | 0.0 | 185.71 | -33.29 | 0.0 |
| 19Q4 (1) | 1.03 | 0.0 | 0.0 | -0.49 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.54 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 1.78 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 278.38 | 0.0 | 0.0 |
