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) | 2.26 | -72.8 | -2.01 | 0 | -1.24 | 0 | 0.03 | 0 | 0.25 | -96.62 | 1.41 | 220.45 | -0.56 | 0 | 7.39 | 278.7 | -0.23 | 0 | 0.04 | -98.05 | 1.35 | -15.62 | 0.05 | 0.0 | 156.94 | -30.12 |
| 2022 (9) | 8.31 | 65.87 | -0.91 | 0 | -2.87 | 0 | -0.02 | 0 | 7.4 | 178.2 | 0.44 | -77.66 | -0.34 | 0 | 1.95 | -69.84 | 1.0 | -68.15 | 2.05 | 12.64 | 1.6 | -2.44 | 0.05 | -37.5 | 224.59 | 58.7 |
| 2021 (8) | 5.01 | 108.75 | -2.35 | 0 | -0.41 | 0 | 0.1 | 0 | 2.66 | 0 | 1.97 | -23.05 | 0 | 0 | 6.47 | -25.7 | 3.14 | -52.06 | 1.82 | -56.77 | 1.64 | 6.49 | 0.08 | 14.29 | 141.53 | 243.2 |
| 2020 (7) | 2.4 | -37.98 | -2.65 | 0 | -1.3 | 0 | -0.06 | 0 | -0.25 | 0 | 2.56 | 166.67 | 0 | 0 | 8.70 | 103.74 | 6.55 | 112.66 | 4.21 | 103.38 | 1.54 | -6.1 | 0.07 | 16.67 | 41.24 | -59.83 |
| 2019 (6) | 3.87 | -19.71 | -0.97 | 0 | -3.42 | 0 | 0.1 | 0 | 2.9 | -15.2 | 0.96 | -25.0 | 0 | 0 | 4.27 | -18.59 | 3.08 | -42.96 | 2.07 | -55.96 | 1.64 | 5.81 | 0.06 | 50.0 | 102.65 | 33.96 |
| 2018 (5) | 4.82 | -19.8 | -1.4 | 0 | -3.1 | 0 | -0.02 | 0 | 3.42 | 1.79 | 1.28 | -51.15 | 0 | 0 | 5.25 | -49.6 | 5.4 | -10.15 | 4.7 | 22.4 | 1.55 | 18.32 | 0.04 | -20.0 | 76.63 | -33.7 |
| 2017 (4) | 6.01 | 55.3 | -2.65 | 0 | -2.0 | 0 | -0.02 | 0 | 3.36 | 273.33 | 2.62 | -11.19 | 0 | 0 | 10.41 | -13.27 | 6.01 | 3.8 | 3.84 | -14.86 | 1.31 | 18.02 | 0.05 | -16.67 | 115.58 | 69.63 |
| 2016 (3) | 3.87 | -39.25 | -2.97 | 0 | -1.07 | 0 | -0.09 | 0 | 0.9 | -80.0 | 2.95 | 66.67 | 0 | 0 | 12.01 | 46.45 | 5.79 | 28.67 | 4.51 | 3.2 | 1.11 | 4.72 | 0.06 | 0.0 | 68.13 | -41.28 |
| 2015 (2) | 6.37 | 7.24 | -1.87 | 0 | -4.27 | 0 | 0.16 | 0 | 4.5 | 64.84 | 1.77 | -51.64 | 0 | 0 | 8.20 | -46.06 | 4.5 | -21.19 | 4.37 | -12.95 | 1.06 | 24.71 | 0.06 | 50.0 | 116.03 | 15.44 |
| 2014 (1) | 5.94 | 58.4 | -3.21 | 0 | -4.44 | 0 | -0.02 | 0 | 2.73 | 0 | 3.66 | 26.64 | 0 | 0 | 15.20 | 11.02 | 5.71 | 18.71 | 5.02 | 27.41 | 0.85 | 16.44 | 0.04 | -69.23 | 100.51 | 28.65 |
| 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) | -0.12 | -9.09 | -120.69 | -0.5 | 35.06 | 21.88 | -0.43 | -514.29 | 67.67 | 0 | 100.0 | -100.0 | -0.62 | 29.55 | -933.33 | 0.37 | -53.16 | -13.95 | 0 | 0 | 100.0 | 7.33 | -50.75 | -21.62 | 0.07 | -53.33 | 146.67 | -0.11 | -133.33 | -200.0 | 0.32 | -5.88 | 0.0 | 0.01 | 0.0 | 0.0 | -54.55 | -237.19 | -141.38 |
| 24Q2 (19) | -0.11 | -120.37 | -117.19 | -0.77 | 13.48 | -250.0 | -0.07 | 68.18 | -200.0 | -0.01 | -125.0 | 66.67 | -0.88 | -151.43 | -309.52 | 0.79 | -9.2 | 229.17 | 0 | 0 | -100.0 | 14.88 | -28.86 | 251.48 | 0.15 | 200.0 | -21.05 | 0.33 | 73.68 | -58.75 | 0.34 | 6.25 | -2.86 | 0.01 | 0.0 | 0.0 | -16.18 | -115.58 | -129.32 |
| 24Q1 (18) | 0.54 | -23.94 | 58.82 | -0.89 | -12.66 | -147.22 | -0.22 | -1200.0 | 0 | 0.04 | 500.0 | 33.33 | -0.35 | -337.5 | -1650.0 | 0.87 | 22.54 | 2075.0 | 0 | 100.0 | 100.0 | 20.91 | 38.44 | 2054.09 | -0.15 | -400.0 | 53.12 | 0.19 | 165.52 | 132.76 | 0.32 | 0.0 | -11.11 | 0.01 | 0.0 | 0.0 | 103.85 | -94.15 | 0 |
| 23Q4 (17) | 0.71 | 22.41 | -63.78 | -0.79 | -23.44 | -79.55 | 0.02 | 101.5 | 110.53 | -0.01 | -120.0 | 80.0 | -0.08 | -33.33 | -105.26 | 0.71 | 65.12 | 610.0 | -0.18 | -100.0 | 73.13 | 15.11 | 61.6 | 694.6 | 0.05 | 133.33 | -79.17 | -0.29 | -363.64 | -3.57 | 0.32 | 0.0 | -13.51 | 0.01 | 0.0 | 0.0 | 1775.00 | 1246.55 | -9.44 |
| 23Q3 (16) | 0.58 | -9.38 | -58.57 | -0.64 | -190.91 | -12.28 | -1.33 | -2000.0 | 44.35 | 0.05 | 266.67 | 150.0 | -0.06 | -114.29 | -107.23 | 0.43 | 79.17 | 258.33 | -0.09 | -1000.0 | 0 | 9.35 | 120.84 | 333.12 | -0.15 | -178.95 | -850.0 | 0.11 | -86.25 | -88.04 | 0.32 | -8.57 | -17.95 | 0.01 | 0.0 | 0.0 | 131.82 | 138.92 | 24.29 |
| 23Q2 (15) | 0.64 | 88.24 | -79.42 | -0.22 | 38.89 | -204.76 | 0.07 | 0 | 125.0 | -0.03 | -200.0 | -50.0 | 0.42 | 2200.0 | -87.35 | 0.24 | 500.0 | 100.0 | 0.01 | 103.23 | -96.97 | 4.23 | 335.98 | 112.35 | 0.19 | 159.38 | -65.45 | 0.8 | 237.93 | -9.09 | 0.35 | -2.78 | -12.5 | 0.01 | 0.0 | 0.0 | 55.17 | 0 | -77.11 |
| 23Q1 (14) | 0.34 | -82.65 | -81.52 | -0.36 | 18.18 | -227.27 | 0 | 100.0 | 100.0 | 0.03 | 160.0 | 50.0 | -0.02 | -101.32 | -101.16 | 0.04 | -60.0 | -60.0 | -0.31 | 53.73 | 0 | 0.97 | -48.93 | -44.56 | -0.32 | -233.33 | -277.78 | -0.58 | -107.14 | -207.41 | 0.36 | -2.7 | -20.0 | 0.01 | 0.0 | -50.0 | 0.00 | -100.0 | -100.0 |
| 22Q4 (13) | 1.96 | 40.0 | 44.12 | -0.44 | 22.81 | 43.59 | -0.19 | 92.05 | 0 | -0.05 | -350.0 | -171.43 | 1.52 | 83.13 | 162.07 | 0.1 | -16.67 | -87.65 | -0.67 | 0 | 0 | 1.90 | -11.91 | -80.87 | 0.24 | 1100.0 | -79.31 | -0.28 | -130.43 | -135.9 | 0.37 | -5.13 | -17.78 | 0.01 | 0.0 | -50.0 | 1960.00 | 1748.0 | 1701.47 |
| 22Q3 (12) | 1.4 | -54.98 | -37.5 | -0.57 | -371.43 | -147.83 | -2.39 | -753.57 | -6.7 | 0.02 | 200.0 | 0 | 0.83 | -75.0 | -58.71 | 0.12 | 0.0 | -33.33 | 0 | -100.0 | 0 | 2.16 | 8.27 | -16.07 | 0.02 | -96.36 | -95.65 | 0.92 | 4.55 | 206.67 | 0.39 | -2.5 | -2.5 | 0.01 | 0.0 | -50.0 | 106.06 | -56.01 | -65.91 |
| 22Q2 (11) | 3.11 | 69.02 | 326.03 | 0.21 | 290.91 | 122.83 | -0.28 | -2700.0 | -133.33 | -0.02 | -200.0 | -300.0 | 3.32 | 91.91 | 1847.37 | 0.12 | 20.0 | -78.57 | 0.33 | 0 | 0 | 1.99 | 13.82 | -71.74 | 0.55 | 205.56 | -28.57 | 0.88 | 62.96 | 319.05 | 0.4 | -11.11 | 0.0 | 0.01 | -50.0 | -50.0 | 241.09 | 32.33 | 108.06 |
| 22Q1 (10) | 1.84 | 35.29 | 174.63 | -0.11 | 85.9 | 74.42 | -0.01 | 0 | -101.01 | 0.02 | -71.43 | -33.33 | 1.73 | 198.28 | 620.83 | 0.1 | -87.65 | -75.61 | 0 | 0 | 0 | 1.75 | -82.38 | -68.52 | 0.18 | -84.48 | -76.0 | 0.54 | -30.77 | 1.89 | 0.45 | 0.0 | 15.38 | 0.02 | 0.0 | 0.0 | 182.18 | 67.44 | 155.59 |
| 21Q4 (9) | 1.36 | -39.29 | 806.67 | -0.78 | -239.13 | 40.91 | 0 | 100.0 | -100.0 | 0.07 | 0 | 16.67 | 0.58 | -71.14 | 149.57 | 0.81 | 350.0 | -36.22 | 0 | 0 | 0 | 9.94 | 286.5 | -20.8 | 1.16 | 152.17 | -54.15 | 0.78 | 160.0 | -49.68 | 0.45 | 12.5 | 15.38 | 0.02 | 0.0 | 0.0 | 108.80 | -65.03 | 1321.65 |
| 21Q3 (8) | 2.24 | 206.85 | 900.0 | -0.23 | 75.0 | 55.77 | -2.24 | -366.67 | -20.43 | 0 | -100.0 | 100.0 | 2.01 | 1157.89 | 351.25 | 0.18 | -67.86 | -63.27 | 0 | 0 | 0 | 2.57 | -63.54 | -60.54 | 0.46 | -40.26 | -71.25 | 0.3 | 42.86 | -65.12 | 0.4 | 0.0 | 8.11 | 0.02 | 0.0 | 0.0 | 311.11 | 168.49 | 1488.89 |
| 21Q2 (7) | 0.73 | 8.96 | 461.54 | -0.92 | -113.95 | -53.33 | 0.84 | -15.15 | 0 | 0.01 | -66.67 | 0 | -0.19 | -179.17 | 59.57 | 0.56 | 36.59 | -5.08 | 0 | 0 | 0 | 7.05 | 26.78 | -5.92 | 0.77 | 2.67 | -64.02 | 0.21 | -60.38 | -85.21 | 0.4 | 2.56 | 8.11 | 0.02 | 0.0 | 0.0 | 115.87 | 62.57 | 1513.31 |
| 21Q1 (6) | 0.67 | 346.67 | -72.08 | -0.43 | 67.42 | -115.0 | 0.99 | 73.68 | 0 | 0.03 | -50.0 | 200.0 | 0.24 | 120.51 | -89.09 | 0.41 | -67.72 | 105.0 | 0 | 0 | 0 | 5.56 | -55.67 | 8.2 | 0.75 | -70.36 | 177.78 | 0.53 | -65.81 | 43.24 | 0.39 | 0.0 | -4.88 | 0.02 | 0.0 | 0.0 | 71.28 | 831.35 | -76.24 |
| 20Q4 (5) | 0.15 | 153.57 | -85.15 | -1.32 | -153.85 | -450.0 | 0.57 | 130.65 | 0 | 0.06 | 146.15 | 20.0 | -1.17 | -46.25 | -251.95 | 1.27 | 159.18 | 452.17 | 0 | 0 | 0 | 12.55 | 92.59 | 285.76 | 2.53 | 58.13 | 78.17 | 1.55 | 80.23 | 146.03 | 0.39 | 5.41 | -2.5 | 0.02 | 0.0 | 0.0 | 7.65 | 134.17 | -92.04 |
| 20Q3 (4) | -0.28 | -315.38 | 0.0 | -0.52 | 13.33 | 0.0 | -1.86 | 0 | 0.0 | -0.13 | 0 | 0.0 | -0.8 | -70.21 | 0.0 | 0.49 | -16.95 | 0.0 | 0 | 0 | 0.0 | 6.52 | -13.08 | 0.0 | 1.6 | -25.23 | 0.0 | 0.86 | -39.44 | 0.0 | 0.37 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -22.40 | -411.88 | 0.0 |
| 20Q2 (3) | 0.13 | -94.58 | 0.0 | -0.6 | -200.0 | 0.0 | 0 | 0 | 0.0 | 0 | -100.0 | 0.0 | -0.47 | -121.36 | 0.0 | 0.59 | 195.0 | 0.0 | 0 | 0 | 0.0 | 7.50 | 45.81 | 0.0 | 2.14 | 692.59 | 0.0 | 1.42 | 283.78 | 0.0 | 0.37 | -9.76 | 0.0 | 0.02 | 0.0 | 0.0 | 7.18 | -97.61 | 0.0 |
| 20Q1 (2) | 2.4 | 137.62 | 0.0 | -0.2 | 16.67 | 0.0 | 0 | 0 | 0.0 | 0.01 | -80.0 | 0.0 | 2.2 | 185.71 | 0.0 | 0.2 | -13.04 | 0.0 | 0 | 0 | 0.0 | 5.14 | 58.04 | 0.0 | 0.27 | -80.99 | 0.0 | 0.37 | -41.27 | 0.0 | 0.41 | 2.5 | 0.0 | 0.02 | 0.0 | 0.0 | 300.00 | 211.88 | 0.0 |
| 19Q4 (1) | 1.01 | 0.0 | 0.0 | -0.24 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.77 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.25 | 0.0 | 0.0 | 1.42 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 96.19 | 0.0 | 0.0 |
