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) | 1.41 | -7.24 | -0.57 | 0 | -0.7 | 0 | -0.17 | 0 | 0.84 | 170.97 | 0.56 | -60.0 | -0.01 | 0 | 2.51 | -49.6 | -1.14 | 0 | -0.86 | 0 | 1.28 | 132.73 | 0.05 | 66.67 | 300.00 | 132.89 |
| 2022 (9) | 1.52 | 270.73 | -1.21 | 0 | 0.15 | -75.41 | 0.94 | 0 | 0.31 | 0 | 1.4 | -51.56 | 0 | 0 | 4.99 | -47.12 | 0.3 | -79.59 | 0.6 | -43.93 | 0.55 | -5.17 | 0.03 | 0.0 | 128.81 | 427.82 |
| 2021 (8) | 0.41 | -68.46 | -2.94 | 0 | 0.61 | -87.13 | -0.95 | 0 | -2.53 | 0 | 2.89 | -47.26 | 0.01 | 0 | 9.44 | -54.67 | 1.47 | 63.33 | 1.07 | 72.58 | 0.58 | -10.77 | 0.03 | 50.0 | 24.40 | -75.78 |
| 2020 (7) | 1.3 | -71.24 | -5.48 | 0 | 4.74 | 0 | 0.31 | -31.11 | -4.18 | 0 | 5.48 | 19.39 | 0 | 0 | 20.81 | 58.57 | 0.9 | -62.96 | 0.62 | -68.04 | 0.65 | -4.41 | 0.02 | -33.33 | 100.78 | -40.92 |
| 2019 (6) | 4.52 | 1.57 | -0.92 | 0 | -2.12 | 0 | 0.45 | 0 | 3.6 | 4400.0 | 4.59 | -3.97 | -0.03 | 0 | 13.13 | 24.39 | 2.43 | -67.43 | 1.94 | -65.48 | 0.68 | 33.33 | 0.03 | 50.0 | 170.57 | 135.73 |
| 2018 (5) | 4.45 | -26.45 | -4.37 | 0 | 6.47 | 0 | -1.4 | 0 | 0.08 | -94.77 | 4.78 | 635.38 | -0.04 | 0 | 10.55 | 566.39 | 7.46 | 53.5 | 5.62 | 69.79 | 0.51 | 8.51 | 0.02 | -33.33 | 72.36 | -54.43 |
| 2017 (4) | 6.05 | 404.17 | -4.52 | 0 | -1.12 | 0 | 0.1 | -88.89 | 1.53 | -58.87 | 0.65 | 132.14 | -0.15 | 0 | 1.58 | 133.16 | 4.86 | 6.81 | 3.31 | 4.42 | 0.47 | 0.0 | 0.03 | 0.0 | 158.79 | 385.64 |
| 2016 (3) | 1.2 | -42.58 | 2.52 | 0 | -1.8 | 0 | 0.9 | 0 | 3.72 | 81.46 | 0.28 | -68.54 | -0.11 | 0 | 0.68 | -72.62 | 4.55 | 20.05 | 3.17 | 22.39 | 0.47 | 42.42 | 0.03 | -25.0 | 32.70 | -53.69 |
| 2015 (2) | 2.09 | 111.11 | -0.04 | 0 | -1.47 | 0 | -1.3 | 0 | 2.05 | 0 | 0.89 | -11.0 | -0.32 | 0 | 2.48 | -13.51 | 3.79 | -3.07 | 2.59 | -16.18 | 0.33 | 17.86 | 0.04 | 33.33 | 70.61 | 142.49 |
| 2014 (1) | 0.99 | 0 | -4.2 | 0 | 4.07 | 33.01 | -0.16 | 0 | -3.21 | 0 | 1.0 | 0 | -0.08 | 0 | 2.87 | 0 | 3.91 | 158.94 | 3.09 | 139.53 | 0.28 | 75.0 | 0.03 | 50.0 | 29.12 | 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) | 0.54 | 460.0 | 100.0 | -0.56 | -115.38 | -500.0 | 0.24 | -62.5 | 111.76 | 0.47 | 74.07 | 217.5 | -0.02 | 95.12 | -104.88 | 0.1 | 100.0 | 0.0 | 0 | 0 | -100.0 | 1.36 | 87.47 | -21.25 | -0.3 | -500.0 | -114.29 | -0.22 | -83.33 | -100.0 | 0.43 | 0.0 | 22.86 | 0.01 | 0.0 | -50.0 | 245.45 | 623.64 | 136.36 |
| 24Q2 (19) | -0.15 | 62.5 | -155.56 | -0.26 | -8.33 | 40.91 | 0.64 | 1500.0 | -56.16 | 0.27 | 1000.0 | 58.82 | -0.41 | 35.94 | -141.18 | 0.05 | 66.67 | -75.0 | 0 | 0 | 100.0 | 0.73 | 26.21 | -78.56 | -0.05 | 83.87 | 88.37 | -0.12 | 53.85 | 53.85 | 0.43 | 0.0 | 19.44 | 0.01 | 0.0 | 0.0 | -46.88 | 78.91 | -119.1 |
| 24Q1 (18) | -0.4 | -200.0 | -186.96 | -0.24 | -300.0 | -14.29 | 0.04 | 116.67 | -66.67 | -0.03 | -175.0 | -250.0 | -0.64 | -288.24 | -356.0 | 0.03 | -40.0 | -85.71 | 0 | 100.0 | 0 | 0.58 | -35.39 | -86.32 | -0.31 | -29.17 | 6.06 | -0.26 | 10.34 | -36.84 | 0.43 | 0.0 | 230.77 | 0.01 | 0.0 | 0.0 | -222.22 | -183.33 | 0 |
| 23Q4 (17) | 0.4 | 48.15 | 237.93 | -0.06 | -142.86 | 71.43 | -0.24 | 88.24 | -172.73 | 0.04 | 110.0 | -93.85 | 0.34 | -17.07 | 168.0 | 0.05 | -50.0 | -79.17 | -0.02 | -108.7 | -300.0 | 0.89 | -48.48 | -75.23 | -0.24 | -71.43 | -241.18 | -0.29 | -163.64 | -462.5 | 0.43 | 22.86 | 207.14 | 0.01 | -50.0 | 0.0 | 266.67 | 156.79 | 311.49 |
| 23Q3 (16) | 0.27 | 0.0 | -80.85 | 0.14 | 131.82 | 158.33 | -2.04 | -239.73 | -436.84 | -0.4 | -335.29 | -1900.0 | 0.41 | 341.18 | -64.96 | 0.1 | -50.0 | -64.29 | 0.23 | 204.55 | 0 | 1.73 | -48.96 | -60.64 | -0.14 | 67.44 | 36.36 | -0.11 | 57.69 | -257.14 | 0.35 | -2.78 | 150.0 | 0.02 | 100.0 | 100.0 | 103.85 | -57.69 | -83.8 |
| 23Q2 (15) | 0.27 | -41.3 | -49.06 | -0.44 | -109.52 | 0.0 | 1.46 | 1116.67 | 1722.22 | 0.17 | 750.0 | -80.9 | -0.17 | -168.0 | -288.89 | 0.2 | -4.76 | -54.55 | -0.22 | 0 | 0 | 3.39 | -19.45 | -44.45 | -0.43 | -30.3 | -577.78 | -0.26 | -36.84 | -223.81 | 0.36 | 176.92 | 157.14 | 0.01 | 0.0 | 0.0 | 245.45 | 0 | 66.72 |
| 23Q1 (14) | 0.46 | 258.62 | 453.85 | -0.21 | 0.0 | 34.38 | 0.12 | -63.64 | -58.62 | 0.02 | -96.92 | 103.51 | 0.25 | 150.0 | 155.56 | 0.21 | -12.5 | -52.27 | 0 | -100.0 | 0 | 4.21 | 16.96 | -25.2 | -0.33 | -294.12 | -226.92 | -0.19 | -337.5 | -176.0 | 0.13 | -7.14 | -7.14 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 100.0 |
| 22Q4 (13) | -0.29 | -120.57 | -7.41 | -0.21 | 12.5 | 8.7 | 0.33 | 186.84 | 725.0 | 0.65 | 3350.0 | 370.83 | -0.5 | -142.74 | 0.0 | 0.24 | -14.29 | -41.46 | 0.01 | 0 | 200.0 | 3.60 | -18.14 | -31.2 | 0.17 | 177.27 | -50.0 | 0.08 | 14.29 | -72.41 | 0.14 | 0.0 | -12.5 | 0.01 | 0.0 | 0.0 | -126.09 | -119.67 | -114.81 |
| 22Q3 (12) | 1.41 | 166.04 | 1075.0 | -0.24 | 45.45 | 79.31 | -0.38 | -322.22 | -177.55 | -0.02 | -102.25 | 83.33 | 1.17 | 1200.0 | 212.5 | 0.28 | -36.36 | -65.0 | 0 | 0 | 100.0 | 4.40 | -27.97 | -58.19 | -0.22 | -344.44 | -178.57 | 0.07 | -66.67 | -53.33 | 0.14 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 640.91 | 335.33 | 1502.27 |
| 22Q2 (11) | 0.53 | 507.69 | 165.43 | -0.44 | -37.5 | 64.23 | -0.09 | -131.03 | -110.98 | 0.89 | 256.14 | 1088.89 | 0.09 | 120.0 | 104.41 | 0.44 | 0.0 | -65.08 | 0 | 0 | 0 | 6.10 | 8.46 | -61.54 | 0.09 | -65.38 | -75.68 | 0.21 | -16.0 | -46.15 | 0.14 | 0.0 | 7.69 | 0.01 | 0.0 | 0.0 | 147.22 | 552.99 | 196.33 |
| 22Q1 (10) | -0.13 | 51.85 | -109.49 | -0.32 | -39.13 | 0.0 | 0.29 | 625.0 | 139.73 | -0.57 | -137.5 | -14.0 | -0.45 | 10.0 | -142.86 | 0.44 | 7.32 | 4.76 | 0 | 100.0 | -100.0 | 5.63 | 7.59 | -2.87 | 0.26 | -23.53 | -46.94 | 0.25 | -13.79 | 4.17 | 0.14 | -12.5 | -6.67 | 0.01 | 0.0 | 0.0 | -32.50 | 44.63 | -109.49 |
| 21Q4 (9) | -0.27 | -325.0 | -133.33 | -0.23 | 80.17 | 88.83 | 0.04 | -91.84 | 101.98 | -0.24 | -100.0 | -233.33 | -0.5 | 51.92 | 60.0 | 0.41 | -48.75 | -79.4 | -0.01 | 0.0 | 0 | 5.23 | -50.25 | -78.63 | 0.34 | 21.43 | -26.09 | 0.29 | 93.33 | -9.38 | 0.16 | 14.29 | -5.88 | 0.01 | 0.0 | 0.0 | -58.70 | -246.74 | -136.23 |
| 21Q3 (8) | 0.12 | 114.81 | -70.0 | -1.16 | 5.69 | -0.87 | 0.49 | -40.24 | -49.48 | -0.12 | -33.33 | -140.0 | -1.04 | 49.02 | -38.67 | 0.8 | -36.51 | -31.03 | -0.01 | 0 | 0 | 10.51 | -33.75 | -43.27 | 0.28 | -24.32 | 16.67 | 0.15 | -61.54 | 0.0 | 0.14 | 7.69 | -6.67 | 0.01 | 0.0 | 0.0 | 40.00 | 126.17 | -69.0 |
| 21Q2 (7) | -0.81 | -159.12 | -19.12 | -1.23 | -284.38 | -43.02 | 0.82 | 212.33 | 2.5 | -0.09 | 82.0 | -175.0 | -2.04 | -294.29 | -32.47 | 1.26 | 200.0 | 36.96 | 0 | -100.0 | 100.0 | 15.87 | 173.93 | 8.67 | 0.37 | -24.49 | 131.25 | 0.39 | 62.5 | 95.0 | 0.13 | -13.33 | -18.75 | 0.01 | 0.0 | 0 | -152.83 | -144.62 | 19.09 |
| 21Q1 (6) | 1.37 | 69.14 | 75.64 | -0.32 | 84.47 | 77.46 | -0.73 | 63.86 | -114.63 | -0.5 | -377.78 | -933.33 | 1.05 | 184.0 | 264.06 | 0.42 | -78.89 | -70.63 | 0.02 | 0 | 100.0 | 5.79 | -76.33 | -77.15 | 0.49 | 6.52 | 1125.0 | 0.24 | -25.0 | 500.0 | 0.15 | -11.76 | -11.76 | 0.01 | 0.0 | 0.0 | 342.50 | 111.42 | -47.31 |
| 20Q4 (5) | 0.81 | 102.5 | -25.69 | -2.06 | -79.13 | -155.83 | -2.02 | -308.25 | -225.81 | 0.18 | 460.0 | 0 | -1.25 | -66.67 | -126.15 | 1.99 | 71.55 | 53.08 | 0 | 0 | 100.0 | 24.48 | 32.09 | 48.75 | 0.46 | 91.67 | 84.0 | 0.32 | 113.33 | 77.78 | 0.17 | 13.33 | 0.0 | 0.01 | 0.0 | 0.0 | 162.00 | 25.55 | -46.5 |
| 20Q3 (4) | 0.4 | 158.82 | 0.0 | -1.15 | -33.72 | 0.0 | 0.97 | 21.25 | 0.0 | -0.05 | -141.67 | 0.0 | -0.75 | 51.3 | 0.0 | 1.16 | 26.09 | 0.0 | 0 | 100.0 | 0.0 | 18.53 | 26.89 | 0.0 | 0.24 | 50.0 | 0.0 | 0.15 | -25.0 | 0.0 | 0.15 | -6.25 | 0.0 | 0.01 | 0 | 0.0 | 129.03 | 168.31 | 0.0 |
| 20Q2 (3) | -0.68 | -187.18 | 0.0 | -0.86 | 39.44 | 0.0 | 0.8 | -83.97 | 0.0 | 0.12 | 100.0 | 0.0 | -1.54 | -140.62 | 0.0 | 0.92 | -35.66 | 0.0 | -0.01 | -200.0 | 0.0 | 14.60 | -42.4 | 0.0 | 0.16 | 300.0 | 0.0 | 0.2 | 433.33 | 0.0 | 0.16 | -5.88 | 0.0 | 0 | -100.0 | 0.0 | -188.89 | -129.06 | 0.0 |
| 20Q1 (2) | 0.78 | -28.44 | 0.0 | -1.42 | -138.48 | 0.0 | 4.99 | 904.84 | 0.0 | 0.06 | 0 | 0.0 | -0.64 | -113.39 | 0.0 | 1.43 | 10.0 | 0.0 | 0.01 | 133.33 | 0.0 | 25.35 | 54.08 | 0.0 | 0.04 | -84.0 | 0.0 | -0.06 | -133.33 | 0.0 | 0.17 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 650.00 | 114.68 | 0.0 |
| 19Q4 (1) | 1.09 | 0.0 | 0.0 | 3.69 | 0.0 | 0.0 | -0.62 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.78 | 0.0 | 0.0 | 1.3 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 16.46 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 302.78 | 0.0 | 0.0 |
