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) | 2.1 | -71.23 | -4.63 | 0 | -0.35 | 0 | -0.17 | 0 | -2.53 | 0 | 4.62 | 23.86 | 0.01 | 0 | 13.37 | 51.46 | 1.66 | -49.54 | 1.67 | -46.98 | 0.64 | 6.67 | 0.02 | -33.33 | 90.13 | -53.33 |
| 2022 (9) | 7.3 | 230.32 | -3.76 | 0 | -1.51 | 0 | -0.03 | 0 | 3.54 | 0 | 3.73 | -41.54 | 0 | 0 | 8.83 | -33.16 | 3.29 | -29.7 | 3.15 | -14.4 | 0.6 | 1.69 | 0.03 | -25.0 | 193.12 | 276.63 |
| 2021 (8) | 2.21 | -50.56 | -7.53 | 0 | 6.47 | 0 | 0.03 | 0.0 | -5.32 | 0 | 6.38 | 1833.33 | -0.03 | 0 | 13.21 | 1430.26 | 4.68 | 37.65 | 3.68 | 30.96 | 0.59 | 1.72 | 0.04 | 0.0 | 51.28 | -60.65 |
| 2020 (7) | 4.47 | -5.5 | -0.45 | 0 | -3.94 | 0 | 0.03 | -70.0 | 4.02 | -3.13 | 0.33 | -23.26 | -0.01 | 0 | 0.86 | -13.82 | 3.4 | 1.8 | 2.81 | 9.34 | 0.58 | 5.45 | 0.04 | 0.0 | 130.32 | -12.94 |
| 2019 (6) | 4.73 | 38.71 | -0.58 | 0 | -3.96 | 0 | 0.1 | -33.33 | 4.15 | 54.28 | 0.43 | -17.31 | -0.01 | 0 | 1.00 | -8.52 | 3.34 | 9.51 | 2.57 | 1.18 | 0.55 | 1.85 | 0.04 | -20.0 | 149.68 | 37.39 |
| 2018 (5) | 3.41 | 147.1 | -0.72 | 0 | -2.28 | 0 | 0.15 | 0 | 2.69 | 183.16 | 0.52 | -26.76 | 0.01 | 0 | 1.09 | -23.65 | 3.05 | -15.04 | 2.54 | -13.9 | 0.54 | 3.85 | 0.05 | 0.0 | 108.95 | 177.89 |
| 2017 (4) | 1.38 | -62.8 | -0.43 | 0 | -0.82 | 0 | -0.05 | 0 | 0.95 | -69.84 | 0.71 | 69.05 | -0.02 | 0 | 1.43 | 58.94 | 3.59 | -14.93 | 2.95 | -14.24 | 0.52 | -1.89 | 0.05 | 25.0 | 39.20 | -57.63 |
| 2016 (3) | 3.71 | -37.54 | -0.56 | 0 | -3.34 | 0 | -0.03 | 0 | 3.15 | -47.67 | 0.42 | 31.25 | 0 | 0 | 0.90 | 27.02 | 4.22 | -0.71 | 3.44 | -1.15 | 0.53 | -5.36 | 0.04 | -33.33 | 92.52 | -36.14 |
| 2015 (2) | 5.94 | 390.91 | 0.08 | 0 | -5.34 | 0 | 0.02 | 0 | 6.02 | 533.68 | 0.32 | 18.52 | 0 | 0 | 0.71 | 31.44 | 4.25 | 112.5 | 3.48 | 94.41 | 0.56 | -5.08 | 0.06 | 0.0 | 144.88 | 192.15 |
| 2014 (1) | 1.21 | 0 | -0.26 | 0 | -0.92 | 0 | -0.01 | 0 | 0.95 | 0 | 0.27 | -61.43 | 0 | 0 | 0.54 | -62.49 | 2.0 | 31.58 | 1.79 | 27.86 | 0.59 | 0.0 | 0.06 | 20.0 | 49.59 | 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) | -0.1 | 89.01 | -104.59 | -1.41 | -25.89 | 23.78 | 0.6 | -77.61 | 122.06 | 0.06 | 160.0 | 500.0 | -1.51 | 25.62 | -557.58 | 1.41 | 24.78 | -22.95 | 0.01 | 0.0 | 0 | 13.33 | 30.56 | -34.46 | 0.73 | -13.1 | 1.39 | 0.55 | -19.12 | -30.38 | 0.17 | 0.0 | 6.25 | 0 | 0 | 0 | -13.89 | 87.03 | -106.05 |
| 24Q2 (19) | -0.91 | -15.19 | 20.87 | -1.12 | -10.89 | -12.0 | 2.68 | 19.64 | 13.56 | -0.1 | -242.86 | -1100.0 | -2.03 | -12.78 | 5.58 | 1.13 | 13.0 | 11.88 | 0.01 | 0 | 200.0 | 10.21 | -7.31 | -12.88 | 0.84 | 47.37 | 64.71 | 0.68 | 15.25 | 70.0 | 0.17 | 0.0 | 6.25 | 0 | 0 | 0 | -107.06 | -2.99 | 47.87 |
| 24Q1 (18) | -0.79 | -217.91 | -297.5 | -1.01 | 12.93 | -60.32 | 2.24 | 244.62 | 450.0 | 0.07 | 333.33 | 133.33 | -1.8 | -267.35 | -682.61 | 1.0 | -13.79 | 61.29 | 0 | -100.0 | -100.0 | 11.01 | -9.52 | 31.45 | 0.57 | 23.91 | 2000.0 | 0.59 | 28.26 | 2850.0 | 0.17 | 6.25 | 6.25 | 0 | 0 | -100.0 | -103.95 | -196.19 | -149.38 |
| 23Q4 (17) | 0.67 | -69.27 | -86.33 | -1.16 | 37.3 | -127.45 | 0.65 | 123.9 | 132.34 | -0.03 | -400.0 | -160.0 | -0.49 | -248.48 | -111.16 | 1.16 | -36.61 | 123.08 | 0.01 | 0 | 0.0 | 12.17 | -40.14 | 78.37 | 0.46 | -36.11 | 2400.0 | 0.46 | -41.77 | 757.14 | 0.16 | 0.0 | 0.0 | 0 | 0 | -100.0 | 108.06 | -52.91 | -97.79 |
| 23Q3 (16) | 2.18 | 289.57 | 23.86 | -1.85 | -85.0 | 7.5 | -2.72 | -215.25 | -3985.71 | 0.01 | 0.0 | 0.0 | 0.33 | 115.35 | 237.5 | 1.83 | 81.19 | -7.58 | 0 | 100.0 | 100.0 | 20.33 | 73.54 | -3.98 | 0.72 | 41.18 | 18.03 | 0.79 | 97.5 | -15.96 | 0.16 | 0.0 | 6.67 | 0 | 0 | -100.0 | 229.47 | 211.74 | 43.42 |
| 23Q2 (15) | -1.15 | -387.5 | -1742.86 | -1.0 | -58.73 | -117.39 | 2.36 | 468.75 | 314.04 | 0.01 | -66.67 | 109.09 | -2.15 | -834.78 | -451.28 | 1.01 | 62.9 | 31.17 | -0.01 | -200.0 | -200.0 | 11.72 | 39.85 | 79.25 | 0.51 | 1800.0 | -62.77 | 0.4 | 1900.0 | -63.96 | 0.16 | 0.0 | 14.29 | 0 | -100.0 | -100.0 | -205.36 | -197.54 | -3796.43 |
| 23Q1 (14) | 0.4 | -91.84 | -29.82 | -0.63 | -23.53 | 20.25 | -0.64 | 68.16 | -326.67 | 0.03 | -40.0 | 200.0 | -0.23 | -105.24 | -4.55 | 0.62 | 19.23 | 37.78 | 0.01 | 0.0 | 0 | 8.38 | 22.78 | 151.35 | -0.03 | -50.0 | -102.26 | 0.02 | 128.57 | -98.29 | 0.16 | 0.0 | 6.67 | 0.01 | 0.0 | 0.0 | 210.53 | -95.7 | 391.23 |
| 22Q4 (13) | 4.9 | 178.41 | 42.44 | -0.51 | 74.5 | -750.0 | -2.01 | -2971.43 | 14.83 | 0.05 | 400.0 | -58.33 | 4.39 | 1929.17 | 29.88 | 0.52 | -73.74 | 126.09 | 0.01 | 150.0 | 0 | 6.82 | -67.77 | 299.06 | -0.02 | -103.28 | -101.8 | -0.07 | -107.45 | -108.75 | 0.16 | 6.67 | 6.67 | 0.01 | 0.0 | 0.0 | 4900.00 | 2962.5 | 1267.44 |
| 22Q3 (12) | 1.76 | 2414.29 | 104.65 | -2.0 | -334.78 | 67.95 | 0.07 | -87.72 | -98.42 | 0.01 | 109.09 | 114.29 | -0.24 | 38.46 | 95.54 | 1.98 | 157.14 | -66.67 | -0.02 | -300.0 | 0.0 | 21.18 | 223.97 | -57.65 | 0.61 | -55.47 | -51.59 | 0.94 | -15.32 | 14.63 | 0.15 | 7.14 | 0.0 | 0.01 | 0.0 | 0.0 | 160.00 | 2780.0 | 82.33 |
| 22Q2 (11) | 0.07 | -87.72 | 104.43 | -0.46 | 41.77 | 35.21 | 0.57 | 480.0 | -77.73 | -0.11 | -1200.0 | -22.22 | -0.39 | -77.27 | 82.97 | 0.77 | 71.11 | 492.31 | 0.01 | 0 | 0 | 6.54 | 96.1 | 485.27 | 1.37 | 3.01 | 4.58 | 1.11 | -5.13 | -2.63 | 0.14 | -6.67 | -6.67 | 0.01 | 0.0 | 0.0 | 5.56 | -87.04 | 104.57 |
| 22Q1 (10) | 0.57 | -83.43 | 211.76 | -0.79 | -1216.67 | -51.92 | -0.15 | 93.64 | -108.11 | 0.01 | -91.67 | -85.71 | -0.22 | -106.51 | 78.64 | 0.45 | 95.65 | 462.5 | 0 | 0 | 0 | 3.33 | 94.93 | 372.5 | 1.33 | 19.82 | 33.0 | 1.17 | 46.25 | 27.17 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 42.86 | -88.04 | 190.76 |
| 21Q4 (9) | 3.44 | 300.0 | 191.53 | -0.06 | 99.04 | -119.35 | -2.36 | -153.27 | -223.29 | 0.12 | 271.43 | 140.0 | 3.38 | 162.83 | 126.85 | 0.23 | -96.13 | 666.67 | 0 | 100.0 | 0 | 1.71 | -96.58 | 519.6 | 1.11 | -11.9 | 15.62 | 0.8 | -2.44 | -13.98 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 358.33 | 308.33 | 231.0 |
| 21Q3 (8) | 0.86 | 154.43 | -57.64 | -6.24 | -778.87 | -1500.0 | 4.43 | 73.05 | 277.2 | -0.07 | 22.22 | -240.0 | -5.38 | -134.93 | -428.05 | 5.94 | 4469.23 | 11780.0 | -0.02 | 0 | -100.0 | 50.00 | 4376.92 | 9260.0 | 1.26 | -3.82 | 46.51 | 0.82 | -28.07 | 15.49 | 0.15 | 0.0 | 7.14 | 0.01 | 0.0 | 0.0 | 87.76 | 172.2 | -62.82 |
| 21Q2 (7) | -1.58 | -209.8 | -890.0 | -0.71 | -36.54 | -491.67 | 2.56 | 38.38 | 953.33 | -0.09 | -228.57 | 0.0 | -2.29 | -122.33 | -2962.5 | 0.13 | 62.5 | 8.33 | 0 | 0 | 0 | 1.12 | 58.31 | -20.98 | 1.31 | 31.0 | 59.76 | 1.14 | 23.91 | 83.87 | 0.15 | 0.0 | 7.14 | 0.01 | 0.0 | 0.0 | -121.54 | -157.38 | -567.92 |
| 21Q1 (6) | -0.51 | -143.22 | -147.66 | -0.52 | -267.74 | -116.67 | 1.85 | 353.42 | 520.45 | 0.07 | 40.0 | 0 | -1.03 | -169.13 | -224.1 | 0.08 | 166.67 | -42.86 | 0 | 0 | 0 | 0.71 | 155.61 | -52.08 | 1.0 | 4.17 | 31.58 | 0.92 | -1.08 | 67.27 | 0.15 | 0.0 | 7.14 | 0.01 | 0.0 | 0.0 | -47.22 | -143.62 | -130.89 |
| 20Q4 (5) | 1.18 | -41.87 | -28.92 | 0.31 | 179.49 | 34.78 | -0.73 | 70.8 | 38.14 | 0.05 | 0.0 | 0 | 1.49 | -9.15 | -21.16 | 0.03 | -40.0 | -80.0 | 0 | 100.0 | 100.0 | 0.28 | -48.33 | -81.34 | 0.96 | 11.63 | 10.34 | 0.93 | 30.99 | 57.63 | 0.15 | 7.14 | 7.14 | 0.01 | 0.0 | 0.0 | 108.26 | -54.14 | -51.74 |
| 20Q3 (4) | 2.03 | 915.0 | 0.0 | -0.39 | -225.0 | 0.0 | -2.5 | -733.33 | 0.0 | 0.05 | 155.56 | 0.0 | 1.64 | 1950.0 | 0.0 | 0.05 | -58.33 | 0.0 | -0.01 | 0 | 0.0 | 0.53 | -62.21 | 0.0 | 0.86 | 4.88 | 0.0 | 0.71 | 14.52 | 0.0 | 0.14 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 236.05 | 808.78 | 0.0 |
| 20Q2 (3) | 0.2 | -81.31 | 0.0 | -0.12 | 50.0 | 0.0 | -0.3 | 31.82 | 0.0 | -0.09 | 0 | 0.0 | 0.08 | -90.36 | 0.0 | 0.12 | -14.29 | 0.0 | 0 | 0 | 0.0 | 1.41 | -3.99 | 0.0 | 0.82 | 7.89 | 0.0 | 0.62 | 12.73 | 0.0 | 0.14 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 25.97 | -83.01 | 0.0 |
| 20Q1 (2) | 1.07 | -35.54 | 0.0 | -0.24 | -204.35 | 0.0 | -0.44 | 62.71 | 0.0 | 0 | 0 | 0.0 | 0.83 | -56.08 | 0.0 | 0.14 | -6.67 | 0.0 | 0 | 100.0 | 0.0 | 1.47 | -0.48 | 0.0 | 0.76 | -12.64 | 0.0 | 0.55 | -6.78 | 0.0 | 0.14 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 152.86 | -31.86 | 0.0 |
| 19Q4 (1) | 1.66 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | -1.18 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.89 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 1.48 | 0.0 | 0.0 | 0.87 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 224.32 | 0.0 | 0.0 |
