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) | 3.68 | 35.29 | -5.26 | 0 | 4.35 | 0 | -0.02 | 0 | -1.58 | 0 | 0.82 | -19.61 | 0 | 0 | 5.96 | 9.51 | 1.76 | -45.85 | 1.7 | -47.2 | 0.57 | 46.15 | 0.04 | 33.33 | 159.31 | 113.19 |
| 2022 (9) | 2.72 | 345.9 | -2.56 | 0 | -1.8 | 0 | -0.04 | 0 | 0.16 | -83.51 | 1.02 | 85.45 | 0 | 0 | 5.45 | 58.32 | 3.25 | 88.95 | 3.22 | 120.55 | 0.39 | 0.0 | 0.03 | -50.0 | 74.73 | 133.98 |
| 2021 (8) | 0.61 | -72.02 | 0.36 | 0 | -1.08 | 0 | -0.07 | 0 | 0.97 | -37.01 | 0.55 | -23.61 | 0 | 0 | 3.44 | -36.22 | 1.72 | -0.58 | 1.46 | 1.39 | 0.39 | 8.33 | 0.06 | -14.29 | 31.94 | -72.6 |
| 2020 (7) | 2.18 | 101.85 | -0.64 | 0 | 2.52 | 0 | 0.06 | 0 | 1.54 | 710.53 | 0.72 | 67.44 | 0 | 0 | 5.39 | 47.62 | 1.73 | 98.85 | 1.44 | 27.43 | 0.36 | 2.86 | 0.07 | -12.5 | 116.58 | 68.39 |
| 2019 (6) | 1.08 | -27.03 | -0.89 | 0 | -1.21 | 0 | -0.04 | 0 | 0.19 | 0 | 0.43 | -53.26 | 0.05 | 0 | 3.65 | -40.08 | 0.87 | -46.3 | 1.13 | -21.53 | 0.35 | 20.69 | 0.08 | 33.33 | 69.23 | -16.27 |
| 2018 (5) | 1.48 | -37.82 | -2.8 | 0 | -0.92 | 0 | 0.12 | 0 | -1.32 | 0 | 0.92 | 268.0 | -0.05 | 0 | 6.10 | 328.24 | 1.62 | -12.9 | 1.44 | 5.11 | 0.29 | -27.5 | 0.06 | 0.0 | 82.68 | -36.43 |
| 2017 (4) | 2.38 | 10.19 | -0.53 | 0 | -1.42 | 0 | -0.13 | 0 | 1.85 | -16.67 | 0.25 | -46.81 | 0 | 0 | 1.42 | -38.36 | 1.86 | -4.62 | 1.37 | -42.92 | 0.4 | 37.93 | 0.06 | 50.0 | 130.05 | 64.37 |
| 2016 (3) | 2.16 | -33.74 | 0.06 | 0 | -2.08 | 0 | 0.05 | 400.0 | 2.22 | -30.19 | 0.47 | 11.9 | 0 | 0 | 2.31 | 19.16 | 1.95 | 50.0 | 2.4 | 7.62 | 0.29 | 16.0 | 0.04 | 100.0 | 79.12 | -39.32 |
| 2015 (2) | 3.26 | 39.91 | -0.08 | 0 | -1.93 | 0 | 0.01 | -90.0 | 3.18 | 95.09 | 0.42 | -70.42 | 0 | 0 | 1.94 | -65.44 | 1.3 | -37.8 | 2.23 | -15.53 | 0.25 | -34.21 | 0.02 | -33.33 | 130.40 | 70.7 |
| 2014 (1) | 2.33 | 27.32 | -0.7 | 0 | -1.1 | 0 | 0.1 | 233.33 | 1.63 | 66.33 | 1.42 | 343.75 | 0 | 0 | 5.61 | 308.17 | 2.09 | 69.92 | 2.64 | 77.18 | 0.38 | -24.0 | 0.03 | 0.0 | 76.39 | -15.67 |
| 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) | 0.47 | -45.35 | -74.59 | -0.8 | 10.11 | -247.83 | -1.29 | -1742.86 | 47.35 | -0.06 | -250.0 | -300.0 | -0.33 | -1000.0 | -120.37 | 0.07 | -86.79 | -56.25 | 0 | 0 | 0 | 2.03 | -84.3 | -66.42 | 0.44 | -20.0 | 528.57 | 0.5 | -39.02 | 35.14 | 0.18 | 0.0 | 20.0 | 0.01 | 0.0 | 0.0 | 68.12 | -20.0 | -80.49 |
| 24Q2 (19) | 0.86 | 138.89 | -14.0 | -0.89 | 62.45 | -206.9 | -0.07 | -40.0 | -40.0 | 0.04 | 500.0 | 233.33 | -0.03 | 98.51 | -104.23 | 0.53 | -19.7 | 103.85 | 0 | 0 | 0 | 12.96 | -35.21 | 40.55 | 0.55 | 34.15 | 243.75 | 0.82 | 64.0 | 355.56 | 0.18 | 12.5 | 28.57 | 0.01 | 0.0 | 0.0 | 85.15 | 58.47 | -71.9 |
| 24Q1 (18) | 0.36 | -29.41 | 12.5 | -2.37 | 47.45 | -930.43 | -0.05 | -100.72 | 0.0 | -0.01 | 0 | 50.0 | -2.01 | 49.75 | -2333.33 | 0.66 | 371.43 | 164.0 | 0 | 0 | 0 | 20.00 | 345.71 | 313.6 | 0.41 | 17.14 | -65.25 | 0.5 | 127.27 | -46.24 | 0.16 | 6.67 | 23.08 | 0.01 | 0.0 | 0.0 | 53.73 | -59.96 | 79.66 |
| 23Q4 (17) | 0.51 | -72.43 | 410.0 | -4.51 | -1860.87 | -395.6 | 6.9 | 381.63 | 17350.0 | 0 | -100.0 | 100.0 | -4.0 | -346.91 | -393.83 | 0.14 | -12.5 | -54.84 | 0 | 0 | 0 | 4.49 | -25.96 | -31.39 | 0.35 | 400.0 | -65.35 | 0.22 | -40.54 | -73.81 | 0.15 | 0.0 | 36.36 | 0.01 | 0.0 | 0.0 | 134.21 | -61.55 | 1188.42 |
| 23Q3 (16) | 1.85 | 85.0 | 34.06 | -0.23 | 20.69 | 80.67 | -2.45 | -4800.0 | -51.23 | 0.03 | 200.0 | 0.0 | 1.62 | 128.17 | 752.63 | 0.16 | -38.46 | -70.91 | 0 | 0 | 0 | 6.06 | -34.27 | -50.19 | 0.07 | -56.25 | -89.39 | 0.37 | 105.56 | -57.47 | 0.15 | 7.14 | 50.0 | 0.01 | 0.0 | 0.0 | 349.06 | 15.19 | 147.88 |
| 23Q2 (15) | 1.0 | 212.5 | 108.33 | -0.29 | -26.09 | -480.0 | -0.05 | 0.0 | -66.67 | -0.03 | -50.0 | 75.0 | 0.71 | 688.89 | 65.12 | 0.26 | 4.0 | 420.0 | 0 | 0 | 0 | 9.22 | 90.67 | 757.45 | 0.16 | -86.44 | -80.49 | 0.18 | -80.65 | -77.22 | 0.14 | 7.69 | 55.56 | 0.01 | 0.0 | 0.0 | 303.03 | 913.26 | 461.87 |
| 23Q1 (14) | 0.32 | 220.0 | -57.89 | -0.23 | 74.73 | 42.5 | -0.05 | -25.0 | 54.55 | -0.02 | -100.0 | -133.33 | 0.09 | 111.11 | -75.0 | 0.25 | -19.35 | 127.27 | 0 | 0 | 0 | 4.84 | -26.06 | 111.89 | 1.18 | 16.83 | 55.26 | 0.93 | 10.71 | 29.17 | 0.13 | 18.18 | 62.5 | 0.01 | 0.0 | 0.0 | 29.91 | 187.1 | -68.13 |
| 22Q4 (13) | 0.1 | -92.75 | -87.95 | -0.91 | 23.53 | -425.0 | -0.04 | 97.53 | -100.0 | -0.01 | -133.33 | 0.0 | -0.81 | -526.32 | -172.97 | 0.31 | -43.64 | 106.67 | 0 | 0 | -100.0 | 6.54 | -46.25 | 80.94 | 1.01 | 53.03 | 83.64 | 0.84 | -3.45 | 90.91 | 0.11 | 10.0 | 10.0 | 0.01 | 0.0 | 0.0 | 10.42 | -92.6 | -93.1 |
| 22Q3 (12) | 1.38 | 187.5 | 626.32 | -1.19 | -2280.0 | -843.75 | -1.62 | -5300.0 | -44.64 | 0.03 | 125.0 | 50.0 | 0.19 | -55.81 | -45.71 | 0.55 | 1000.0 | 450.0 | 0 | 0 | 0 | 12.17 | 1031.64 | 415.93 | 0.66 | -19.51 | 37.5 | 0.87 | 10.13 | 74.0 | 0.1 | 11.11 | 0.0 | 0.01 | 0.0 | 0.0 | 140.82 | 161.1 | 352.09 |
| 22Q2 (11) | 0.48 | -36.84 | 585.71 | -0.05 | 87.5 | 85.71 | -0.03 | 72.73 | 0.0 | -0.12 | -300.0 | -140.0 | 0.43 | 19.44 | 253.57 | 0.05 | -54.55 | -54.55 | 0 | 0 | 100.0 | 1.08 | -52.88 | -58.46 | 0.82 | 7.89 | 105.0 | 0.79 | 9.72 | 146.88 | 0.09 | 12.5 | 0.0 | 0.01 | 0.0 | -50.0 | 53.93 | -42.52 | 231.3 |
| 22Q1 (10) | 0.76 | -8.43 | 258.33 | -0.4 | -242.86 | -248.15 | -0.11 | -450.0 | -222.22 | 0.06 | 700.0 | 400.0 | 0.36 | -67.57 | 271.43 | 0.11 | -26.67 | -38.89 | 0 | -100.0 | 0 | 2.28 | -36.86 | -57.4 | 0.76 | 38.18 | 162.07 | 0.72 | 63.64 | 227.27 | 0.08 | -20.0 | -20.0 | 0.01 | 0.0 | -50.0 | 93.83 | -37.83 | 166.46 |
| 21Q4 (9) | 0.83 | 336.84 | -44.67 | 0.28 | 75.0 | 247.37 | -0.02 | 98.21 | -100.58 | -0.01 | -150.0 | 83.33 | 1.11 | 217.14 | -15.27 | 0.15 | 50.0 | 66.67 | 0.02 | 0 | -92.0 | 3.61 | 53.25 | 22.09 | 0.55 | 14.58 | 52.78 | 0.44 | -12.0 | 69.23 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | 150.91 | 384.5 | -61.77 |
| 21Q3 (8) | 0.19 | 171.43 | -36.67 | 0.16 | 145.71 | 194.12 | -1.12 | -3633.33 | -47.37 | 0.02 | 140.0 | -50.0 | 0.35 | 225.0 | 169.23 | 0.1 | -9.09 | -67.74 | 0 | 100.0 | -100.0 | 2.36 | -8.88 | -74.36 | 0.48 | 20.0 | 9.09 | 0.5 | 56.25 | 21.95 | 0.1 | 11.11 | 11.11 | 0.01 | -50.0 | -50.0 | 31.15 | 91.33 | -46.01 |
| 21Q2 (7) | 0.07 | 114.58 | -70.83 | -0.35 | -229.63 | -600.0 | -0.03 | -133.33 | 75.0 | -0.05 | -150.0 | -266.67 | -0.28 | -33.33 | -247.37 | 0.11 | -38.89 | -35.29 | -0.02 | 0 | 94.12 | 2.59 | -51.69 | -34.53 | 0.4 | 37.93 | -45.95 | 0.32 | 45.45 | -45.76 | 0.09 | -10.0 | 0.0 | 0.02 | 0.0 | 0.0 | 16.28 | 111.53 | -52.52 |
| 21Q1 (6) | -0.48 | -132.0 | -442.86 | 0.27 | 242.11 | 217.39 | 0.09 | -97.4 | 250.0 | -0.02 | 66.67 | -133.33 | -0.21 | -116.03 | -133.33 | 0.18 | 100.0 | 20.0 | 0 | -100.0 | 100.0 | 5.36 | 80.95 | -5.71 | 0.29 | -19.44 | 52.63 | 0.22 | -15.38 | 22.22 | 0.1 | 0.0 | 11.11 | 0.02 | 0.0 | 0.0 | -141.18 | -135.76 | -392.44 |
| 20Q4 (5) | 1.5 | 400.0 | 1766.67 | -0.19 | -11.76 | -2000.0 | 3.46 | 555.26 | 11633.33 | -0.06 | -250.0 | -50.0 | 1.31 | 907.69 | 1737.5 | 0.09 | -70.97 | -52.63 | 0.25 | -21.88 | 0 | 2.96 | -67.82 | -57.62 | 0.36 | -18.18 | 56.52 | 0.26 | -36.59 | 136.36 | 0.1 | 11.11 | 25.0 | 0.02 | 0.0 | 0.0 | 394.74 | 584.21 | 1021.05 |
| 20Q3 (4) | 0.3 | 25.0 | 0.0 | -0.17 | -240.0 | 0.0 | -0.76 | -533.33 | 0.0 | 0.04 | 33.33 | 0.0 | 0.13 | -31.58 | 0.0 | 0.31 | 82.35 | 0.0 | 0.32 | 194.12 | 0.0 | 9.20 | 132.68 | 0.0 | 0.44 | -40.54 | 0.0 | 0.41 | -30.51 | 0.0 | 0.09 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 57.69 | 68.27 | 0.0 |
| 20Q2 (3) | 0.24 | 71.43 | 0.0 | -0.05 | 78.26 | 0.0 | -0.12 | -100.0 | 0.0 | 0.03 | -50.0 | 0.0 | 0.19 | 311.11 | 0.0 | 0.17 | 13.33 | 0.0 | -0.34 | -41.67 | 0.0 | 3.95 | -30.42 | 0.0 | 0.74 | 289.47 | 0.0 | 0.59 | 227.78 | 0.0 | 0.09 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 34.29 | -28.98 | 0.0 |
| 20Q1 (2) | 0.14 | 255.56 | 0.0 | -0.23 | -2400.0 | 0.0 | -0.06 | -100.0 | 0.0 | 0.06 | 250.0 | 0.0 | -0.09 | -12.5 | 0.0 | 0.15 | -21.05 | 0.0 | -0.24 | 0 | 0.0 | 5.68 | -18.66 | 0.0 | 0.19 | -17.39 | 0.0 | 0.18 | 63.64 | 0.0 | 0.09 | 12.5 | 0.0 | 0.02 | 0.0 | 0.0 | 48.28 | 212.64 | 0.0 |
| 19Q4 (1) | -0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 6.99 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -42.86 | 0.0 | 0.0 |
