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) | 0.86 | -74.93 | -0.17 | 0 | -0.22 | 0 | 0 | 0 | 0.69 | -31.0 | 1.47 | -10.91 | 0 | 0 | 12.99 | -5.95 | -1.72 | 0 | -1.39 | 0 | 2.25 | 10.29 | 0.01 | 0.0 | 98.85 | -61.67 |
| 2022 (9) | 3.43 | 102.96 | -2.43 | 0 | -0.85 | 0 | 0.04 | 0 | 1.0 | 0 | 1.65 | -54.42 | 0 | 0 | 13.81 | -32.76 | -1.04 | 0 | -0.72 | 0 | 2.04 | 17.92 | 0.01 | 0.0 | 257.89 | 385.27 |
| 2021 (8) | 1.69 | 252.08 | -3.6 | 0 | 3.49 | 0 | -0.08 | 0 | -1.91 | 0 | 3.62 | 187.3 | 0 | 0 | 20.53 | 112.34 | 1.55 | 1007.14 | 1.44 | 800.0 | 1.73 | 9.49 | 0.01 | -50.0 | 53.14 | 94.86 |
| 2020 (7) | 0.48 | -64.18 | -0.13 | 0 | -1.31 | 0 | -0.02 | 0 | 0.35 | -74.07 | 1.26 | 6.78 | 0 | 0 | 9.67 | -2.4 | 0.14 | 0 | 0.16 | 0 | 1.58 | -7.06 | 0.02 | 0.0 | 27.27 | -90.84 |
| 2019 (6) | 1.34 | 0.0 | 0.01 | 0 | -1.64 | 0 | 0.03 | 0 | 1.35 | 0 | 1.18 | -44.34 | 0 | 0 | 9.91 | -44.99 | -1.26 | 0 | -1.27 | 0 | 1.7 | -12.82 | 0.02 | 100.0 | 297.78 | 164.44 |
| 2018 (5) | 1.34 | -60.82 | -2.08 | 0 | 0.26 | 8.33 | -0.02 | 0 | -0.74 | 0 | 2.12 | -34.97 | 0 | 0 | 18.01 | -31.76 | -0.87 | 0 | -0.77 | 0 | 1.95 | -3.94 | 0.01 | -50.0 | 112.61 | -11.76 |
| 2017 (4) | 3.42 | 56.88 | -2.27 | 0 | 0.24 | 0 | 0.11 | 0 | 1.15 | -27.22 | 3.26 | 11.64 | 0 | 0 | 26.40 | 13.27 | 0.94 | 84.31 | 0.63 | 800.0 | 2.03 | -20.39 | 0.02 | -33.33 | 127.61 | 55.12 |
| 2016 (3) | 2.18 | -37.54 | -0.6 | 0 | -1.31 | 0 | -0.02 | 0 | 1.58 | 0 | 2.92 | 25.32 | 0 | 0 | 23.30 | 39.32 | 0.51 | 2450.0 | 0.07 | 0 | 2.55 | -8.27 | 0.03 | 0.0 | 82.26 | -33.76 |
| 2015 (2) | 3.49 | 156.62 | -3.59 | 0 | -1.65 | 0 | -0.01 | 0 | -0.1 | 0 | 2.33 | 14.78 | 0 | 0 | 16.73 | 28.62 | 0.02 | -98.33 | 0 | 0 | 2.78 | 6.11 | 0.03 | 0.0 | 124.20 | 247.03 |
| 2014 (1) | 1.36 | -54.05 | -2.19 | 0 | 1.23 | 8.85 | -0.05 | 0 | -0.83 | 0 | 2.03 | 4.64 | 0 | 0 | 13.00 | -11.31 | 1.2 | 66.67 | 1.15 | 91.67 | 2.62 | -7.42 | 0.03 | -25.0 | 35.79 | -58.04 |
| 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) | -0.45 | -325.0 | -314.29 | -0.42 | -100.0 | -90.91 | -0.09 | 85.71 | 70.97 | 0.06 | 0 | 220.0 | -0.87 | -8600.0 | -8600.0 | 0.3 | 25.0 | 20.0 | 0 | 0 | 0 | 8.36 | 17.34 | -6.41 | 0.02 | 100.0 | 105.41 | 0 | -100.0 | 100.0 | 0.56 | -3.45 | 0.0 | 0.01 | 0 | 0 | -78.95 | -336.84 | -254.14 |
| 24Q2 (19) | 0.2 | 158.82 | -4.76 | -0.21 | -50.0 | 63.79 | -0.63 | -470.59 | -6400.0 | 0 | 100.0 | -100.0 | -0.01 | 97.92 | 97.3 | 0.24 | 50.0 | -29.41 | 0 | 0 | 0 | 7.12 | 20.18 | -38.63 | 0.01 | 102.86 | 102.94 | 0.02 | 115.38 | 108.7 | 0.58 | 0.0 | 3.57 | 0 | 0 | 0 | 33.33 | 144.12 | -47.62 |
| 24Q1 (18) | -0.34 | -209.68 | -361.54 | -0.14 | -140.0 | -148.28 | 0.17 | 221.43 | -26.09 | -0.06 | -160.0 | -20.0 | -0.48 | -172.73 | -214.29 | 0.16 | -15.79 | -76.81 | 0 | 0 | 0 | 5.93 | -19.22 | -74.24 | -0.35 | 50.0 | -12.9 | -0.13 | 82.89 | 48.0 | 0.58 | 0.0 | 5.45 | 0 | 0 | 0 | -75.56 | 0 | -274.36 |
| 23Q4 (17) | 0.31 | 47.62 | -70.48 | 0.35 | 259.09 | 126.92 | -0.14 | 54.84 | 0 | 0.1 | 300.0 | 0 | 0.66 | 6700.0 | 364.0 | 0.19 | -24.0 | -62.0 | 0 | 0 | 0 | 7.34 | -17.84 | -57.6 | -0.7 | -89.19 | 2.78 | -0.76 | -406.67 | -11.76 | 0.58 | 3.57 | 9.43 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q3 (16) | 0.21 | 0.0 | -74.39 | -0.22 | 62.07 | 15.38 | -0.31 | -3200.0 | 56.94 | -0.05 | -600.0 | -25.0 | -0.01 | 97.3 | -101.79 | 0.25 | -26.47 | -13.79 | 0 | 0 | 0 | 8.93 | -23.06 | -15.02 | -0.37 | -8.82 | -12.12 | -0.15 | 34.78 | 6.25 | 0.56 | 0.0 | 9.8 | 0 | 0 | 0 | 51.22 | -19.51 | -78.14 |
| 23Q2 (15) | 0.21 | 61.54 | -65.0 | -0.58 | -300.0 | -65.71 | 0.01 | -95.65 | 103.23 | 0.01 | 120.0 | -93.33 | -0.37 | -188.1 | -248.0 | 0.34 | -50.72 | -2.86 | 0 | 0 | 0 | 11.60 | -49.55 | -0.54 | -0.34 | -9.68 | -240.0 | -0.23 | 8.0 | -228.57 | 0.56 | 1.82 | 9.8 | 0 | 0 | 0 | 63.64 | 46.85 | -53.33 |
| 23Q1 (14) | 0.13 | -87.62 | -86.46 | 0.29 | 122.31 | 155.77 | 0.23 | 0 | 21.05 | -0.05 | 0 | 28.57 | 0.42 | 268.0 | -4.55 | 0.69 | 38.0 | 35.29 | 0 | 0 | 0 | 23.00 | 32.94 | 48.82 | -0.31 | 56.94 | -381.82 | -0.25 | 63.24 | -231.58 | 0.55 | 3.77 | 12.24 | 0 | 0 | 0 | 43.33 | 0 | -69.31 |
| 22Q4 (13) | 1.05 | 28.05 | -37.87 | -1.3 | -400.0 | -233.33 | 0 | 100.0 | 100.0 | 0 | 100.0 | 100.0 | -0.25 | -144.64 | -119.23 | 0.5 | 72.41 | 28.21 | 0 | 0 | 0 | 17.30 | 64.66 | 72.12 | -0.72 | -118.18 | -325.0 | -0.68 | -325.0 | -326.67 | 0.53 | 3.92 | 15.22 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (12) | 0.82 | 36.67 | 1950.0 | -0.26 | 25.71 | 71.11 | -0.72 | -132.26 | -213.04 | -0.04 | -126.67 | -300.0 | 0.56 | 124.0 | 165.12 | 0.29 | -17.14 | -67.78 | 0 | 0 | 0 | 10.51 | -9.94 | -44.19 | -0.33 | -230.0 | -194.29 | -0.16 | -128.57 | -143.24 | 0.51 | 0.0 | 13.33 | 0 | 0 | 0 | 234.29 | 71.81 | 4702.86 |
| 22Q2 (11) | 0.6 | -37.5 | -28.57 | -0.35 | 32.69 | 72.66 | -0.31 | -263.16 | -115.05 | 0.15 | 314.29 | 350.0 | 0.25 | -43.18 | 156.82 | 0.35 | -31.37 | -72.66 | 0 | 0 | 0 | 11.67 | -24.51 | -58.16 | -0.1 | -190.91 | -120.41 | -0.07 | -136.84 | -117.95 | 0.51 | 4.08 | 21.43 | 0 | 0 | 0 | 136.36 | -3.41 | 31.49 |
| 22Q1 (10) | 0.96 | -43.2 | 210.34 | -0.52 | -33.33 | 49.51 | 0.19 | 258.33 | -89.33 | -0.07 | -250.0 | -450.0 | 0.44 | -66.15 | 123.16 | 0.51 | 30.77 | -51.43 | 0 | 0 | 0 | 15.45 | 53.75 | -35.53 | 0.11 | -65.62 | -71.79 | 0.19 | -36.67 | -50.0 | 0.49 | 6.52 | 22.5 | 0 | 0 | 0 | 141.18 | -36.51 | 226.57 |
| 21Q4 (9) | 1.69 | 4125.0 | 369.44 | -0.39 | 56.67 | 7.14 | -0.12 | 47.83 | -166.67 | -0.02 | -100.0 | -125.0 | 1.3 | 251.16 | 2266.67 | 0.39 | -56.67 | -7.14 | 0 | 0 | 0 | 10.05 | -46.62 | -7.62 | 0.32 | -8.57 | 10.34 | 0.3 | -18.92 | 0.0 | 0.46 | 2.22 | 21.05 | 0 | 0 | 0 | 222.37 | 4458.55 | 320.03 |
| 21Q3 (8) | 0.04 | -95.24 | -20.0 | -0.9 | 29.69 | -210.34 | -0.23 | -111.17 | -91.67 | -0.01 | 83.33 | 66.67 | -0.86 | -95.45 | -258.33 | 0.9 | -29.69 | 200.0 | 0 | 0 | 0 | 18.83 | -32.48 | 124.06 | 0.35 | -28.57 | 1066.67 | 0.37 | -5.13 | 825.0 | 0.45 | 7.14 | 15.38 | 0 | 0 | 0 | 4.88 | -95.3 | -58.05 |
| 21Q2 (7) | 0.84 | 196.55 | 121.05 | -1.28 | -24.27 | -1166.67 | 2.06 | 15.73 | 455.17 | -0.06 | -400.0 | -100.0 | -0.44 | 76.84 | -188.0 | 1.28 | 21.9 | 573.68 | 0 | 0 | 0 | 27.89 | 16.33 | 352.06 | 0.49 | 25.64 | 600.0 | 0.39 | 2.63 | 680.0 | 0.42 | 5.0 | 2.44 | 0 | 0 | 0 | 103.70 | 192.98 | 25.54 |
| 21Q1 (6) | -0.87 | -341.67 | -180.65 | -1.03 | -145.24 | -328.89 | 1.78 | 888.89 | 325.32 | 0.02 | -75.0 | 150.0 | -1.9 | -3066.67 | -1457.14 | 1.05 | 150.0 | 200.0 | 0 | 0 | 0 | 23.97 | 120.32 | 71.92 | 0.39 | 34.48 | 262.5 | 0.38 | 26.67 | 265.22 | 0.4 | 5.26 | 0.0 | 0 | 0 | 0 | -111.54 | -310.68 | 38.83 |
| 20Q4 (5) | 0.36 | 620.0 | -45.45 | -0.42 | -44.83 | -82.61 | 0.18 | 250.0 | 550.0 | 0.08 | 366.67 | 14.29 | -0.06 | 75.0 | -113.95 | 0.42 | 40.0 | 44.83 | 0 | 0 | 0 | 10.88 | 29.48 | 16.31 | 0.29 | 866.67 | 158.0 | 0.3 | 650.0 | 156.6 | 0.38 | -2.56 | -5.0 | 0 | 0 | 0 | 52.94 | 355.29 | 0 |
| 20Q3 (4) | 0.05 | -86.84 | 0.0 | -0.29 | -341.67 | 0.0 | -0.12 | 79.31 | 0.0 | -0.03 | 0.0 | 0.0 | -0.24 | -148.0 | 0.0 | 0.3 | 57.89 | 0.0 | 0 | 0 | 0.0 | 8.40 | 36.22 | 0.0 | 0.03 | -57.14 | 0.0 | 0.04 | -20.0 | 0.0 | 0.39 | -4.88 | 0.0 | 0 | 0 | 0.0 | 11.63 | -85.92 | 0.0 |
| 20Q2 (3) | 0.38 | 222.58 | 0.0 | 0.12 | -73.33 | 0.0 | -0.58 | 26.58 | 0.0 | -0.03 | 25.0 | 0.0 | 0.5 | 257.14 | 0.0 | 0.19 | -45.71 | 0.0 | 0 | 0 | 0.0 | 6.17 | -55.76 | 0.0 | 0.07 | 129.17 | 0.0 | 0.05 | 121.74 | 0.0 | 0.41 | 2.5 | 0.0 | 0 | 0 | 0.0 | 82.61 | 145.3 | 0.0 |
| 20Q1 (2) | -0.31 | -146.97 | 0.0 | 0.45 | 295.65 | 0.0 | -0.79 | -1875.0 | 0.0 | -0.04 | -157.14 | 0.0 | 0.14 | -67.44 | 0.0 | 0.35 | 20.69 | 0.0 | 0 | 0 | 0.0 | 13.94 | 49.06 | 0.0 | -0.24 | 52.0 | 0.0 | -0.23 | 56.6 | 0.0 | 0.4 | 0.0 | 0.0 | 0 | 0 | 0.0 | -182.35 | 0 | 0.0 |
| 19Q4 (1) | 0.66 | 0.0 | 0.0 | -0.23 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 9.35 | 0.0 | 0.0 | -0.5 | 0.0 | 0.0 | -0.53 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
