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) | 2.08 | 0.0 | -2.8 | 0 | 1.13 | 8.65 | 0.13 | -27.78 | -0.72 | 0 | 2.63 | -10.54 | 0.05 | 0 | 11.69 | -28.84 | 4.87 | 51.24 | 3.99 | 63.52 | 1.69 | 12.67 | 0.17 | 6.25 | 35.56 | -29.91 |
| 2022 (9) | 2.08 | -12.24 | -3.07 | 0 | 1.04 | 0 | 0.18 | 5.88 | -0.99 | 0 | 2.94 | 162.5 | -0.01 | 0 | 16.43 | 98.23 | 3.22 | 95.15 | 2.44 | 86.26 | 1.5 | 1.35 | 0.16 | -11.11 | 50.73 | -36.42 |
| 2021 (8) | 2.37 | -32.86 | -1.35 | 0 | -1.63 | 0 | 0.17 | -71.67 | 1.02 | 0 | 1.12 | -65.54 | 0.03 | 0 | 8.29 | -67.89 | 1.65 | 44.74 | 1.31 | 12.93 | 1.48 | 2.07 | 0.18 | 5.88 | 79.80 | -37.16 |
| 2020 (7) | 3.53 | 152.14 | -4.23 | 0 | -2.46 | 0 | 0.6 | 0 | -0.7 | 0 | 3.25 | 17.33 | 0 | 0 | 25.81 | 34.01 | 1.14 | -16.18 | 1.16 | 27.47 | 1.45 | 3.57 | 0.17 | 21.43 | 126.98 | 122.21 |
| 2019 (6) | 1.4 | -36.65 | -3.04 | 0 | 5.79 | 201.56 | -1.1 | 0 | -1.64 | 0 | 2.77 | -31.27 | 0 | 0 | 19.26 | -41.78 | 1.36 | -22.73 | 0.91 | -38.1 | 1.4 | 21.74 | 0.14 | 75.0 | 57.14 | -30.19 |
| 2018 (5) | 2.21 | -22.18 | -5.79 | 0 | 1.92 | 0 | -0.06 | 0 | -3.58 | 0 | 4.03 | 170.47 | 0 | 0 | 33.09 | 182.91 | 1.76 | -26.67 | 1.47 | -28.29 | 1.15 | 2.68 | 0.08 | 14.29 | 81.85 | -6.62 |
| 2017 (4) | 2.84 | -1.73 | -0.92 | 0 | -1.3 | 0 | -0.05 | 0 | 1.92 | 0 | 1.49 | -68.09 | 0 | 0 | 11.70 | -70.37 | 2.4 | 32.6 | 2.05 | 27.33 | 1.12 | 13.13 | 0.07 | 40.0 | 87.65 | -19.62 |
| 2016 (3) | 2.89 | -5.25 | -4.75 | 0 | 1.24 | 0 | -0.01 | 0 | -1.86 | 0 | 4.67 | 219.86 | 0 | 0 | 39.48 | 225.54 | 1.81 | -11.27 | 1.61 | -8.0 | 0.99 | 5.32 | 0.05 | 25.0 | 109.06 | -2.39 |
| 2015 (2) | 3.05 | 24.49 | -1.14 | 0 | -0.11 | 0 | 0.7 | 0 | 1.91 | 6266.67 | 1.46 | -8.75 | 0 | 0 | 12.13 | -18.53 | 2.04 | 25.15 | 1.75 | 27.74 | 0.94 | 5.62 | 0.04 | 33.33 | 111.72 | 4.43 |
| 2014 (1) | 2.45 | 15.02 | -2.42 | 0 | -0.13 | 0 | -0.29 | 0 | 0.03 | -97.06 | 1.6 | 39.13 | 0 | 0 | 14.88 | 37.06 | 1.63 | 24.43 | 1.37 | 29.25 | 0.89 | 12.66 | 0.03 | 0.0 | 106.99 | -5.57 |
| 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) | -0.06 | -106.06 | -114.29 | -1.3 | -68.83 | 45.15 | -1.95 | -197.5 | -600.0 | 0.02 | 133.33 | 128.57 | -1.36 | -718.18 | 30.26 | 1.27 | 78.87 | -22.09 | 0 | 0 | -100.0 | 20.65 | 36.99 | -18.29 | 1.15 | 194.87 | -22.3 | 0.24 | 118.18 | -83.22 | 0.48 | 9.09 | 11.63 | 0.05 | 25.0 | 25.0 | -7.79 | -104.64 | -135.25 |
| 24Q2 (19) | 0.99 | -64.89 | -35.29 | -0.77 | 42.96 | -48.08 | 2.0 | 290.48 | 207.69 | -0.06 | 45.45 | 33.33 | 0.22 | -85.03 | -78.22 | 0.71 | -46.62 | 144.83 | 0 | 100.0 | 100.0 | 15.07 | -31.66 | 192.13 | 0.39 | 139.39 | -68.55 | 0.11 | 118.33 | -91.67 | 0.44 | -2.22 | 10.0 | 0.04 | 0.0 | 0.0 | 167.80 | 0 | 93.02 |
| 24Q1 (18) | 2.82 | 675.51 | 347.62 | -1.35 | -264.63 | -84.93 | -1.05 | -503.85 | -483.33 | -0.11 | -136.67 | 0 | 1.47 | 345.45 | 1570.0 | 1.33 | 13400.0 | 84.72 | -0.02 | -300.0 | -166.67 | 22.06 | 10775.29 | 71.24 | -0.99 | -243.48 | -167.81 | -0.6 | -2100.0 | -149.59 | 0.45 | -6.25 | 18.42 | 0.04 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 23Q4 (17) | -0.49 | -216.67 | -258.06 | 0.82 | 134.6 | 241.38 | 0.26 | -33.33 | -31.58 | 0.3 | 528.57 | -45.45 | 0.33 | 116.92 | 222.22 | -0.01 | -100.61 | -101.85 | 0.01 | -90.91 | 200.0 | -0.21 | -100.82 | -101.99 | 0.69 | -53.38 | -34.91 | 0.03 | -97.9 | -95.52 | 0.48 | 11.63 | 20.0 | 0.04 | 0.0 | 0.0 | -89.09 | -503.03 | -419.0 |
| 23Q3 (16) | 0.42 | -72.55 | 164.62 | -2.37 | -355.77 | -185.54 | 0.39 | -40.0 | 2050.0 | -0.07 | 22.22 | 81.58 | -1.95 | -293.07 | -31.76 | 1.63 | 462.07 | 22.56 | 0.11 | 210.0 | -81.03 | 25.27 | 389.74 | -7.28 | 1.48 | 19.35 | 62.64 | 1.43 | 8.33 | 90.67 | 0.43 | 7.5 | 16.22 | 0.04 | 0.0 | 0.0 | 22.11 | -74.57 | 139.45 |
| 23Q2 (15) | 1.53 | 142.86 | -1.29 | -0.52 | 28.77 | 54.78 | 0.65 | 461.11 | -38.1 | -0.09 | 0 | -80.0 | 1.01 | 1110.0 | 152.5 | 0.29 | -59.72 | -46.3 | -0.1 | -433.33 | 82.46 | 5.16 | -59.94 | -62.64 | 1.24 | -15.07 | 106.67 | 1.32 | 9.09 | 149.06 | 0.4 | 5.26 | 11.11 | 0.04 | 0.0 | 0.0 | 86.93 | 124.92 | -47.84 |
| 23Q1 (14) | 0.63 | 103.23 | -27.59 | -0.73 | -25.86 | -40.38 | -0.18 | -147.37 | 50.0 | 0 | -100.0 | -100.0 | -0.1 | 62.96 | -128.57 | 0.72 | 33.33 | 35.85 | 0.03 | 400.0 | 400.0 | 12.88 | 23.79 | -4.98 | 1.46 | 37.74 | 124.62 | 1.21 | 80.6 | 146.94 | 0.38 | -5.0 | 5.56 | 0.04 | 0.0 | 0.0 | 38.65 | 38.39 | -60.46 |
| 22Q4 (13) | 0.31 | 147.69 | -39.22 | -0.58 | 30.12 | -11.54 | 0.38 | 2000.0 | 186.36 | 0.55 | 244.74 | 150.0 | -0.27 | 81.76 | -2600.0 | 0.54 | -59.4 | 20.0 | -0.01 | -101.72 | -114.29 | 10.40 | -61.82 | -20.46 | 1.06 | 16.48 | 324.0 | 0.67 | -10.67 | 1016.67 | 0.4 | 8.11 | 2.56 | 0.04 | 0.0 | 0.0 | 27.93 | 149.84 | -73.17 |
| 22Q3 (12) | -0.65 | -141.94 | -395.45 | -0.83 | 27.83 | -48.21 | -0.02 | -101.9 | 90.91 | -0.38 | -660.0 | -245.45 | -1.48 | -470.0 | -335.29 | 1.33 | 146.3 | 182.98 | 0.58 | 201.75 | 1550.0 | 27.25 | 97.34 | 86.14 | 0.91 | 51.67 | 145.95 | 0.75 | 41.51 | 108.33 | 0.37 | 2.78 | 5.71 | 0.04 | 0.0 | 0.0 | -56.03 | -133.62 | -291.03 |
| 22Q2 (11) | 1.55 | 78.16 | 86.75 | -1.15 | -121.15 | -11400.0 | 1.05 | 391.67 | 298.11 | -0.05 | -183.33 | -145.45 | 0.4 | 14.29 | -51.22 | 0.54 | 1.89 | 640.0 | -0.57 | -5600.0 | -1800.0 | 13.81 | 1.89 | 547.47 | 0.6 | -7.69 | 53.85 | 0.53 | 8.16 | 55.88 | 0.36 | 0.0 | 0.0 | 0.04 | 0.0 | -20.0 | 166.67 | 70.5 | 50.6 |
| 22Q1 (10) | 0.87 | 70.59 | 7.41 | -0.52 | 0.0 | -100.0 | -0.36 | 18.18 | 18.18 | 0.06 | -72.73 | 250.0 | 0.35 | 3600.0 | -36.36 | 0.53 | 17.78 | 76.67 | -0.01 | -114.29 | -133.33 | 13.55 | 3.62 | 64.02 | 0.65 | 160.0 | 0.0 | 0.49 | 716.67 | -10.91 | 0.36 | -7.69 | -5.26 | 0.04 | 0.0 | -20.0 | 97.75 | -6.08 | 18.27 |
| 21Q4 (9) | 0.51 | 131.82 | 5000.0 | -0.52 | 7.14 | 80.45 | -0.44 | -100.0 | -331.58 | 0.22 | 300.0 | 191.67 | -0.01 | 97.06 | 99.62 | 0.45 | -4.26 | -81.56 | 0.07 | 275.0 | 0 | 13.08 | -10.66 | -82.04 | 0.25 | -32.43 | -41.86 | 0.06 | -83.33 | -77.78 | 0.39 | 11.43 | 2.63 | 0.04 | 0.0 | 0.0 | 104.08 | 254.82 | 7081.63 |
| 21Q3 (8) | 0.22 | -73.49 | -68.12 | -0.56 | -5500.0 | 26.32 | -0.22 | 58.49 | -121.78 | -0.11 | -200.0 | 0.0 | -0.34 | -141.46 | -385.71 | 0.47 | 570.0 | -4.08 | -0.04 | -33.33 | 0 | 14.64 | 574.39 | -21.41 | 0.37 | -5.13 | 1133.33 | 0.36 | 5.88 | 176.92 | 0.35 | -2.78 | -2.78 | 0.04 | -20.0 | -20.0 | 29.33 | -73.49 | -77.04 |
| 21Q2 (7) | 0.83 | 2.47 | -11.7 | -0.01 | 96.15 | 98.04 | -0.53 | -20.45 | 74.88 | 0.11 | 375.0 | -70.27 | 0.82 | 49.09 | 90.7 | -0.1 | -133.33 | -141.67 | -0.03 | -200.0 | 0 | -3.09 | -137.35 | -141.41 | 0.39 | -40.0 | -11.36 | 0.34 | -38.18 | 54.55 | 0.36 | -5.26 | 2.86 | 0.05 | 0.0 | 66.67 | 110.67 | 33.89 | -29.36 |
| 21Q1 (6) | 0.81 | 8000.0 | -55.74 | -0.26 | 90.23 | 42.22 | -0.44 | -331.58 | 70.47 | -0.04 | 83.33 | -107.02 | 0.55 | 120.75 | -60.14 | 0.3 | -87.7 | 328.57 | 0.03 | 0 | 0 | 8.26 | -88.65 | 301.42 | 0.65 | 51.16 | 150.0 | 0.55 | 103.7 | -1.79 | 0.38 | 0.0 | 8.57 | 0.05 | 25.0 | 66.67 | 82.65 | 5603.06 | -57.54 |
| 20Q4 (5) | 0.01 | -98.55 | -94.44 | -2.66 | -250.0 | -291.18 | 0.19 | -81.19 | -95.97 | -0.24 | -118.18 | 74.19 | -2.65 | -3685.71 | -430.0 | 2.44 | 397.96 | 510.0 | 0 | 0 | 0 | 72.84 | 290.94 | 548.24 | 0.43 | 1333.33 | 86.96 | 0.27 | 107.69 | 2600.0 | 0.38 | 5.56 | -2.56 | 0.04 | -20.0 | -42.86 | 1.45 | -98.87 | -96.22 |
| 20Q3 (4) | 0.69 | -26.6 | 0.0 | -0.76 | -49.02 | 0.0 | 1.01 | 147.87 | 0.0 | -0.11 | -129.73 | 0.0 | -0.07 | -116.28 | 0.0 | 0.49 | 104.17 | 0.0 | 0 | 0 | 0.0 | 18.63 | 149.97 | 0.0 | 0.03 | -93.18 | 0.0 | 0.13 | -40.91 | 0.0 | 0.36 | 2.86 | 0.0 | 0.05 | 66.67 | 0.0 | 127.78 | -18.44 | 0.0 |
| 20Q2 (3) | 0.94 | -48.63 | 0.0 | -0.51 | -13.33 | 0.0 | -2.11 | -41.61 | 0.0 | 0.37 | -35.09 | 0.0 | 0.43 | -68.84 | 0.0 | 0.24 | 242.86 | 0.0 | 0 | 0 | 0.0 | 7.45 | 262.02 | 0.0 | 0.44 | 69.23 | 0.0 | 0.22 | -60.71 | 0.0 | 0.35 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 156.67 | -19.53 | 0.0 |
| 20Q1 (2) | 1.83 | 916.67 | 0.0 | -0.45 | 33.82 | 0.0 | -1.49 | -131.57 | 0.0 | 0.57 | 161.29 | 0.0 | 1.38 | 376.0 | 0.0 | 0.07 | -82.5 | 0.0 | 0 | 0 | 0.0 | 2.06 | -81.68 | 0.0 | 0.26 | 13.04 | 0.0 | 0.56 | 5500.0 | 0.0 | 0.35 | -10.26 | 0.0 | 0.03 | -57.14 | 0.0 | 194.68 | 408.33 | 0.0 |
| 19Q4 (1) | 0.18 | 0.0 | 0.0 | -0.68 | 0.0 | 0.0 | 4.72 | 0.0 | 0.0 | -0.93 | 0.0 | 0.0 | -0.5 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 11.24 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 38.30 | 0.0 | 0.0 |
