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) | 2.97 | -47.53 | -0.28 | 0 | -0.67 | 0 | 0.04 | -78.95 | 2.69 | -50.09 | 0.13 | -31.58 | -0.07 | 0 | 0.15 | -38.48 | 6.07 | 7.82 | 5.88 | 6.14 | 0.8 | -4.76 | 0.08 | -38.46 | 43.93 | -49.47 |
| 2022 (9) | 5.66 | 967.92 | -0.27 | 0 | -2.57 | 0 | 0.19 | 280.0 | 5.39 | 0 | 0.19 | -68.33 | 0 | 0 | 0.24 | -75.39 | 5.63 | 22.39 | 5.54 | 21.49 | 0.84 | 5.0 | 0.13 | 62.5 | 86.94 | 792.4 |
| 2021 (8) | 0.53 | -91.88 | -0.79 | 0 | -2.56 | 0 | 0.05 | 0 | -0.26 | 0 | 0.6 | 361.54 | 0 | 0 | 0.97 | 281.08 | 4.6 | -5.15 | 4.56 | -2.15 | 0.8 | -18.37 | 0.08 | 33.33 | 9.74 | -91.5 |
| 2020 (7) | 6.53 | 96.69 | 0.04 | 0 | -3.71 | 0 | -0.02 | 0 | 6.57 | 0 | 0.13 | -97.51 | -0.04 | 0 | 0.25 | -97.4 | 4.85 | 10.48 | 4.66 | 12.83 | 0.98 | 20.99 | 0.06 | 0.0 | 114.56 | 72.53 |
| 2019 (6) | 3.32 | 3220.0 | -5.29 | 0 | -2.02 | 0 | 0 | 0 | -1.97 | 0 | 5.22 | 1205.0 | -0.01 | 0 | 9.81 | 869.13 | 4.39 | 112.08 | 4.13 | 63.24 | 0.81 | 305.0 | 0.06 | 0.0 | 66.40 | 1752.56 |
| 2018 (5) | 0.1 | -77.27 | -2.59 | 0 | 6.33 | 0 | -0.03 | 0 | -2.49 | 0 | 0.4 | 150.0 | -2.94 | 0 | 1.01 | 76.13 | 2.07 | 125.0 | 2.53 | 132.11 | 0.2 | 25.0 | 0.06 | 0.0 | 3.58 | -89.33 |
| 2017 (4) | 0.44 | -64.8 | -0.21 | 0 | -0.27 | 0 | 0.12 | 0 | 0.23 | 0 | 0.16 | -33.33 | -0.05 | 0 | 0.57 | -35.1 | 0.92 | 130.0 | 1.09 | 65.15 | 0.16 | -15.79 | 0.06 | 20.0 | 33.59 | -75.82 |
| 2016 (3) | 1.25 | 14.68 | -1.32 | 0 | -0.78 | 0 | -0.03 | 0 | -0.07 | 0 | 0.24 | 84.62 | -0.01 | 0 | 0.89 | 70.38 | 0.4 | 0 | 0.66 | 312.5 | 0.19 | -20.83 | 0.05 | 400.0 | 138.89 | -47.76 |
| 2015 (2) | 1.09 | -27.33 | -0.08 | 0 | -0.16 | 0 | 0.01 | -90.91 | 1.01 | -12.93 | 0.13 | -59.38 | 0 | 0 | 0.52 | -59.72 | -0.3 | 0 | 0.16 | -86.99 | 0.24 | 0.0 | 0.01 | 0.0 | 265.85 | 162.31 |
| 2014 (1) | 1.5 | -3.85 | -0.34 | 0 | 1.18 | 1866.67 | 0.11 | 1000.0 | 1.16 | -15.33 | 0.32 | 100.0 | 0 | 0 | 1.29 | 74.69 | 1.22 | 281.25 | 1.23 | 105.0 | 0.24 | 4.35 | 0.01 | 0.0 | 101.35 | -45.43 |
| 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) | 3.41 | 10.36 | 902.94 | -0.19 | -850.0 | -733.33 | -3.7 | -148.32 | -562.5 | 0.06 | 0.0 | -50.0 | 3.22 | 4.89 | 770.27 | 0.08 | 166.67 | 700.0 | -0.01 | 0 | 0 | 0.31 | 157.68 | 580.25 | 1.44 | -7.1 | -9.43 | 1.36 | 0.0 | -16.56 | 0.2 | -4.76 | 5.26 | 0.02 | 0.0 | 0.0 | 215.82 | 11.05 | 1067.98 |
| 24Q2 (19) | 3.09 | 154.98 | 368.18 | -0.02 | 66.67 | 66.67 | -1.49 | -188.69 | -2028.57 | 0.06 | 500.0 | 20.0 | 3.07 | 154.05 | 411.67 | 0.03 | -72.73 | 50.0 | 0 | 0 | 0 | 0.12 | -73.86 | 26.47 | 1.55 | 8.39 | 4.73 | 1.36 | 1.49 | 3.03 | 0.21 | 5.0 | 5.0 | 0.02 | 0.0 | 0.0 | 194.34 | 153.94 | 353.46 |
| 24Q1 (18) | -5.62 | -216.6 | -97.19 | -0.06 | 70.0 | -20.0 | 1.68 | 343.48 | 333.33 | 0.01 | 114.29 | 116.67 | -5.68 | -222.94 | -95.86 | 0.11 | 120.0 | 120.0 | 0 | 100.0 | 0 | 0.45 | 121.82 | 86.8 | 1.43 | -13.33 | 6.72 | 1.34 | -21.18 | 8.94 | 0.2 | -4.76 | -4.76 | 0.02 | 0.0 | 0.0 | -360.26 | -244.25 | -84.55 |
| 23Q4 (17) | 4.82 | 1317.65 | -30.85 | -0.2 | -766.67 | -122.22 | -0.69 | -186.25 | 67.91 | -0.07 | -158.33 | -216.67 | 4.62 | 1148.65 | -32.85 | 0.05 | 400.0 | 66.67 | -0.06 | 0 | 0 | 0.21 | 355.31 | 42.95 | 1.65 | 3.77 | 29.92 | 1.7 | 4.29 | 3.66 | 0.21 | 10.53 | 0.0 | 0.02 | 0.0 | -33.33 | 249.74 | 1251.54 | -32.64 |
| 23Q3 (16) | 0.34 | -48.48 | 78.95 | 0.03 | 150.0 | 160.0 | 0.8 | 1242.86 | 198.77 | 0.12 | 140.0 | 20.0 | 0.37 | -38.33 | 164.29 | 0.01 | -50.0 | -85.71 | 0 | 0 | -100.0 | 0.05 | -52.09 | -86.63 | 1.59 | 7.43 | 0.63 | 1.63 | 23.48 | 12.41 | 0.19 | -5.0 | -9.52 | 0.02 | 0.0 | -50.0 | 18.48 | -56.88 | 65.33 |
| 23Q2 (15) | 0.66 | 123.16 | -35.29 | -0.06 | -20.0 | 33.33 | -0.07 | 90.28 | -107.53 | 0.05 | 183.33 | -50.0 | 0.6 | 120.69 | -35.48 | 0.02 | -60.0 | -66.67 | 0 | 0 | 100.0 | 0.09 | -61.39 | -69.45 | 1.48 | 10.45 | -4.52 | 1.32 | 7.32 | -2.94 | 0.2 | -4.76 | -4.76 | 0.02 | 0.0 | -33.33 | 42.86 | 121.95 | -32.77 |
| 23Q1 (14) | -2.85 | -140.89 | -12.65 | -0.05 | 44.44 | -25.0 | -0.72 | 66.51 | -33.33 | -0.06 | -200.0 | 14.29 | -2.9 | -142.15 | -12.84 | 0.05 | 66.67 | 66.67 | 0 | 0 | 0 | 0.24 | 69.75 | 48.41 | 1.34 | 5.51 | 8.94 | 1.23 | -25.0 | 11.82 | 0.21 | 0.0 | 0.0 | 0.02 | -33.33 | -33.33 | -195.21 | -152.65 | -3.39 |
| 22Q4 (13) | 6.97 | 3568.42 | 85.87 | -0.09 | -80.0 | 30.77 | -2.15 | -165.43 | -133.7 | 0.06 | -40.0 | -14.29 | 6.88 | 4814.29 | 90.06 | 0.03 | -57.14 | -57.14 | 0 | -100.0 | -100.0 | 0.14 | -57.43 | -64.23 | 1.27 | -19.62 | 30.93 | 1.64 | 13.1 | 43.86 | 0.21 | 0.0 | 0.0 | 0.03 | -25.0 | 50.0 | 370.74 | 3217.19 | 35.45 |
| 22Q3 (12) | 0.19 | -81.37 | 133.93 | -0.05 | 44.44 | 80.0 | -0.81 | -187.1 | 44.9 | 0.1 | 0.0 | 233.33 | 0.14 | -84.95 | 117.28 | 0.07 | 16.67 | -68.18 | 0.01 | 200.0 | 200.0 | 0.34 | 9.48 | -75.53 | 1.58 | 1.94 | 35.04 | 1.45 | 6.62 | 17.89 | 0.21 | 0.0 | 5.0 | 0.04 | 33.33 | 100.0 | 11.18 | -82.47 | 128.94 |
| 22Q2 (11) | 1.02 | 140.32 | 343.48 | -0.09 | -125.0 | 57.14 | 0.93 | 272.22 | 1262.5 | 0.1 | 242.86 | 0 | 0.93 | 136.19 | 4550.0 | 0.06 | 100.0 | -14.29 | -0.01 | 0 | 66.67 | 0.31 | 87.59 | -35.6 | 1.55 | 26.02 | 21.09 | 1.36 | 23.64 | 22.52 | 0.21 | 0.0 | 10.53 | 0.03 | 0.0 | 50.0 | 63.75 | 133.76 | 265.87 |
| 22Q1 (10) | -2.53 | -167.47 | 12.46 | -0.04 | 69.23 | 80.0 | -0.54 | 41.3 | -500.0 | -0.07 | -200.0 | -40.0 | -2.57 | -170.99 | 16.83 | 0.03 | -57.14 | -86.96 | 0 | -100.0 | 0 | 0.16 | -59.09 | -90.24 | 1.23 | 26.8 | 5.13 | 1.1 | -3.51 | 1.85 | 0.21 | 0.0 | 5.0 | 0.03 | 50.0 | 50.0 | -188.81 | -168.98 | 15.07 |
| 21Q4 (9) | 3.75 | 769.64 | -29.91 | -0.13 | 48.0 | -116.67 | -0.92 | 37.41 | -187.5 | 0.07 | 133.33 | 600.0 | 3.62 | 546.91 | -31.57 | 0.07 | -68.18 | 75.0 | 0.04 | 500.0 | 300.0 | 0.40 | -70.88 | 33.51 | 0.97 | -17.09 | -4.9 | 1.14 | -7.32 | 18.75 | 0.21 | 5.0 | -12.5 | 0.02 | 0.0 | 0.0 | 273.72 | 808.75 | -37.58 |
| 21Q3 (8) | -0.56 | -343.48 | -146.67 | -0.25 | -19.05 | -256.25 | -1.47 | -1737.5 | 30.99 | 0.03 | 0 | 160.0 | -0.81 | -4150.0 | -159.56 | 0.22 | 214.29 | 450.0 | -0.01 | 66.67 | 0 | 1.38 | 188.13 | 361.55 | 1.17 | -8.59 | -22.52 | 1.23 | 10.81 | -22.64 | 0.2 | 5.26 | -23.08 | 0.02 | 0.0 | 100.0 | -38.62 | -321.65 | -159.86 |
| 21Q2 (7) | 0.23 | 107.96 | -91.32 | -0.21 | -5.0 | -320.0 | -0.08 | 11.11 | 93.5 | 0 | 100.0 | -100.0 | 0.02 | 100.65 | -99.23 | 0.07 | -69.57 | 133.33 | -0.03 | 0 | -200.0 | 0.48 | -71.56 | 105.14 | 1.28 | 9.4 | -22.42 | 1.11 | 2.78 | -24.49 | 0.19 | -5.0 | -17.39 | 0.02 | 0.0 | 100.0 | 17.42 | 107.84 | -88.76 |
| 21Q1 (6) | -2.89 | -154.02 | -8.24 | -0.2 | -233.33 | -1900.0 | -0.09 | 71.88 | -350.0 | -0.05 | -600.0 | 50.0 | -3.09 | -158.41 | -15.3 | 0.23 | 475.0 | 2200.0 | 0 | 100.0 | 100.0 | 1.68 | 459.46 | 1813.59 | 1.17 | 14.71 | 74.63 | 1.08 | 12.5 | 68.75 | 0.2 | -16.67 | -16.67 | 0.02 | 0.0 | 0.0 | -222.31 | -150.69 | 25.06 |
| 20Q4 (5) | 5.35 | 345.83 | 0.75 | -0.06 | -137.5 | 71.43 | -0.32 | 84.98 | 73.77 | 0.01 | 120.0 | -83.33 | 5.29 | 288.97 | 3.73 | 0.04 | 0.0 | -84.0 | -0.02 | 0 | -128.57 | 0.30 | 0.68 | -84.61 | 1.02 | -32.45 | 25.93 | 0.96 | -39.62 | 29.73 | 0.24 | -7.69 | 0.0 | 0.02 | 100.0 | 0.0 | 438.52 | 579.71 | -17.42 |
| 20Q3 (4) | 1.2 | -54.72 | 0.0 | 0.16 | 420.0 | 0.0 | -2.13 | -73.17 | 0.0 | -0.05 | -141.67 | 0.0 | 1.36 | -47.69 | 0.0 | 0.04 | 33.33 | 0.0 | 0 | 100.0 | 0.0 | 0.30 | 28.06 | 0.0 | 1.51 | -8.48 | 0.0 | 1.59 | 8.16 | 0.0 | 0.26 | 13.04 | 0.0 | 0.01 | 0.0 | 0.0 | 64.52 | -58.37 | 0.0 |
| 20Q2 (3) | 2.65 | 199.25 | 0.0 | -0.05 | -400.0 | 0.0 | -1.23 | -6050.0 | 0.0 | 0.12 | 220.0 | 0.0 | 2.6 | 197.01 | 0.0 | 0.03 | 200.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.23 | 165.3 | 0.0 | 1.65 | 146.27 | 0.0 | 1.47 | 129.69 | 0.0 | 0.23 | -4.17 | 0.0 | 0.01 | -50.0 | 0.0 | 154.97 | 152.24 | 0.0 |
| 20Q1 (2) | -2.67 | -150.28 | 0.0 | -0.01 | 95.24 | 0.0 | -0.02 | 98.36 | 0.0 | -0.1 | -266.67 | 0.0 | -2.68 | -152.55 | 0.0 | 0.01 | -96.0 | 0.0 | -0.01 | -114.29 | 0.0 | 0.09 | -95.5 | 0.0 | 0.67 | -17.28 | 0.0 | 0.64 | -13.51 | 0.0 | 0.24 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -296.67 | -155.87 | 0.0 |
| 19Q4 (1) | 5.31 | 0.0 | 0.0 | -0.21 | 0.0 | 0.0 | -1.22 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 5.1 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 1.95 | 0.0 | 0.0 | 0.81 | 0.0 | 0.0 | 0.74 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 531.00 | 0.0 | 0.0 |
