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) | 1.12 | -79.52 | -0.43 | 0 | -3.46 | 0 | -0.22 | 0 | 0.69 | -65.5 | 0.71 | -81.22 | 0.28 | 3.7 | 5.14 | -77.45 | 1.22 | -53.08 | 1.19 | -47.35 | 0.78 | 6.85 | 0.04 | 33.33 | 55.72 | -69.24 |
| 2022 (9) | 5.47 | 54600.0 | -3.47 | 0 | 3.32 | 0 | 0.68 | 0 | 2.0 | 0 | 3.78 | 334.48 | 0.27 | 125.0 | 22.78 | 381.62 | 2.6 | -21.92 | 2.26 | 3.2 | 0.73 | 14.06 | 0.03 | 50.0 | 181.13 | 51520.86 |
| 2021 (8) | 0.01 | -94.44 | -0.8 | 0 | -0.62 | 0 | -1.03 | 0 | -0.79 | 0 | 0.87 | -54.69 | 0.12 | -77.36 | 4.73 | -61.12 | 3.33 | 11.37 | 2.19 | 33.54 | 0.64 | 1.59 | 0.02 | -33.33 | 0.35 | -95.52 |
| 2020 (7) | 0.18 | -89.94 | -1.39 | 0 | 1.68 | 290.7 | -0.99 | 0 | -1.21 | 0 | 1.92 | -31.18 | 0.53 | 0 | 12.17 | -48.32 | 2.99 | 118.25 | 1.64 | 84.27 | 0.63 | 21.15 | 0.03 | 0.0 | 7.83 | -93.7 |
| 2019 (6) | 1.79 | 55.65 | -2.79 | 0 | 0.43 | -41.1 | 0.08 | 0 | -1.0 | 0 | 2.79 | 597.5 | 0 | 0 | 23.54 | 616.92 | 1.37 | 63.1 | 0.89 | 20.27 | 0.52 | 126.09 | 0.03 | 0.0 | 124.31 | 8.09 |
| 2018 (5) | 1.15 | 310.71 | -0.43 | 0 | 0.73 | -74.11 | 0 | 0 | 0.72 | 0 | 0.4 | -20.0 | 0 | 0 | 3.28 | -15.14 | 0.84 | -48.78 | 0.74 | -13.95 | 0.23 | 43.75 | 0.03 | 50.0 | 115.00 | 327.14 |
| 2017 (4) | 0.28 | 0 | -0.53 | 0 | 2.82 | 79.62 | -0.17 | 0 | -0.25 | 0 | 0.5 | -50.0 | 0 | 0 | 3.87 | -54.57 | 1.64 | -23.72 | 0.86 | -41.5 | 0.16 | 60.0 | 0.02 | 0.0 | 26.92 | 0 |
| 2016 (3) | -0.04 | 0 | -0.89 | 0 | 1.57 | 0 | 0.03 | 0 | -0.93 | 0 | 1.0 | 488.24 | 0 | 0 | 8.52 | 321.38 | 2.15 | 65.38 | 1.47 | 72.94 | 0.1 | 11.11 | 0.02 | 100.0 | -2.52 | 0 |
| 2015 (2) | 1.35 | 221.43 | -0.27 | 0 | -0.45 | 0 | -0.06 | 0 | 1.08 | 2600.0 | 0.17 | -5.56 | 0 | 0 | 2.02 | -17.68 | 1.3 | 91.18 | 0.85 | 4150.0 | 0.09 | -55.0 | 0.01 | 0.0 | 142.11 | -22.18 |
| 2014 (1) | 0.42 | -2.33 | -0.38 | 0 | -0.04 | 0 | -0.07 | 0 | 0.04 | -84.0 | 0.18 | 200.0 | 0.04 | 0 | 2.46 | 182.81 | 0.68 | 0 | 0.02 | 0 | 0.2 | 11.11 | 0.01 | -66.67 | 182.61 | -70.27 |
| 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) | 0.4 | -29.82 | 53.85 | -0.12 | 47.83 | 62.5 | -0.9 | -157.14 | 70.68 | -0.33 | -94.12 | -450.0 | 0.28 | -17.65 | 566.67 | 0.55 | 96.43 | 66.67 | 0.44 | 1366.67 | 2100.0 | 15.49 | 79.28 | 90.14 | 0.27 | 125.0 | -42.55 | 0.49 | 157.89 | 6.52 | 0.23 | 0.0 | 15.0 | 0.01 | 0.0 | 0.0 | 54.79 | -58.66 | 41.2 |
| 24Q2 (19) | 0.57 | -48.18 | -50.43 | -0.23 | -109.09 | -283.33 | -0.35 | -400.0 | 35.19 | -0.17 | -1800.0 | 29.17 | 0.34 | -65.66 | -68.81 | 0.28 | 180.0 | 75.0 | 0.03 | 0 | -86.36 | 8.64 | 166.17 | 70.68 | 0.12 | -52.0 | -14.29 | 0.19 | -26.92 | -48.65 | 0.23 | 4.55 | 21.05 | 0.01 | 0.0 | 0.0 | 132.56 | -40.95 | -34.3 |
| 24Q1 (18) | 1.1 | 139.13 | 248.65 | -0.11 | -237.5 | 21.43 | -0.07 | -170.0 | -240.0 | 0.01 | 200.0 | -88.89 | 0.99 | 83.33 | 212.5 | 0.1 | -9.09 | -9.09 | 0 | -100.0 | 0 | 3.25 | 1.24 | -6.14 | 0.25 | -34.21 | 8.7 | 0.26 | 30.0 | 73.33 | 0.22 | 10.0 | 15.79 | 0.01 | 0.0 | 0.0 | 224.49 | 100.09 | 206.18 |
| 23Q4 (17) | 0.46 | 76.92 | 197.87 | 0.08 | 125.0 | 129.63 | 0.1 | 103.26 | -9.09 | -0.01 | 83.33 | 83.33 | 0.54 | 1000.0 | 172.97 | 0.11 | -66.67 | -60.71 | 0.03 | 50.0 | 50.0 | 3.21 | -60.64 | -54.64 | 0.38 | -19.15 | -44.12 | 0.2 | -56.52 | -41.18 | 0.2 | 0.0 | 5.26 | 0.01 | 0.0 | 0.0 | 112.20 | 189.12 | 228.91 |
| 23Q3 (16) | 0.26 | -77.39 | -92.92 | -0.32 | -433.33 | -18.52 | -3.07 | -468.52 | -1379.17 | -0.06 | 75.0 | -105.56 | -0.06 | -105.5 | -101.76 | 0.33 | 106.25 | 0.0 | 0.02 | -90.91 | 100.0 | 8.15 | 60.93 | -38.02 | 0.47 | 235.71 | 361.11 | 0.46 | 24.32 | 187.5 | 0.2 | 5.26 | 11.11 | 0.01 | 0.0 | 0.0 | 38.81 | -80.77 | -96.3 |
| 23Q2 (15) | 1.15 | 255.41 | -42.21 | -0.06 | 57.14 | 97.82 | -0.54 | -1180.0 | -119.15 | -0.24 | -366.67 | 11.11 | 1.09 | 223.86 | 243.42 | 0.16 | 45.45 | -94.63 | 0.22 | 0 | -8.33 | 5.06 | 46.38 | -93.97 | 0.14 | -39.13 | -57.58 | 0.37 | 146.67 | -27.45 | 0.19 | 0.0 | 5.56 | 0.01 | 0.0 | 0.0 | 201.75 | 195.42 | -29.03 |
| 23Q1 (14) | -0.74 | -57.45 | -364.29 | -0.14 | 48.15 | 22.22 | 0.05 | -54.55 | -66.67 | 0.09 | 250.0 | 228.57 | -0.88 | -18.92 | -980.0 | 0.11 | -60.71 | -38.89 | 0 | -100.0 | 0 | 3.46 | -51.08 | 26.07 | 0.23 | -66.18 | -87.01 | 0.15 | -55.88 | -87.9 | 0.19 | 0.0 | 5.56 | 0.01 | 0.0 | 0.0 | -211.43 | -142.92 | -1179.8 |
| 22Q4 (13) | -0.47 | -112.81 | -487.5 | -0.27 | 0.0 | 6.9 | 0.11 | -54.17 | -21.43 | -0.06 | -105.56 | 14.29 | -0.74 | -121.76 | -100.0 | 0.28 | -15.15 | -3.45 | 0.02 | 100.0 | 0.0 | 7.07 | -46.22 | 20.2 | 0.68 | 477.78 | -21.84 | 0.34 | 112.5 | -43.33 | 0.19 | 5.56 | 0.0 | 0.01 | 0.0 | 0.0 | -87.04 | -108.3 | -770.37 |
| 22Q3 (12) | 3.67 | 84.42 | 773.81 | -0.27 | 90.18 | 3.57 | 0.24 | -91.49 | 125.0 | 1.08 | 500.0 | 590.91 | 3.4 | 547.37 | 2328.57 | 0.33 | -88.93 | 17.86 | 0.01 | -95.83 | -50.0 | 13.15 | -84.34 | 85.47 | -0.18 | -154.55 | -129.51 | 0.16 | -68.63 | -61.9 | 0.18 | 0.0 | 20.0 | 0.01 | 0.0 | 0.0 | 1048.57 | 268.84 | 1348.03 |
| 22Q2 (11) | 1.99 | 610.71 | 721.88 | -2.75 | -1427.78 | -2650.0 | 2.82 | 1780.0 | 2069.23 | -0.27 | -285.71 | 28.95 | -0.76 | -860.0 | -80.95 | 2.98 | 1555.56 | 2383.33 | 0.24 | 0 | 700.0 | 83.94 | 2959.28 | 3271.74 | 0.33 | -81.36 | -57.69 | 0.51 | -58.87 | 27.5 | 0.18 | 0.0 | 20.0 | 0.01 | 0.0 | 0.0 | 284.29 | 1351.89 | 597.5 |
| 22Q1 (10) | 0.28 | 450.0 | 0 | -0.18 | 37.93 | -28.57 | 0.15 | 7.14 | 114.29 | -0.07 | 0.0 | 80.56 | 0.1 | 127.03 | 171.43 | 0.18 | -37.93 | 0.0 | 0 | -100.0 | -100.0 | 2.74 | -53.35 | -28.35 | 1.77 | 103.45 | 65.42 | 1.24 | 106.67 | 61.04 | 0.18 | -5.26 | 20.0 | 0.01 | 0.0 | 0.0 | 19.58 | 295.8 | 0 |
| 21Q4 (9) | -0.08 | -119.05 | 88.89 | -0.29 | -3.57 | 70.71 | 0.14 | 114.58 | -84.27 | -0.07 | 68.18 | 93.0 | -0.37 | -364.29 | 78.36 | 0.29 | 3.57 | -71.84 | 0.02 | 0.0 | -60.0 | 5.88 | -17.02 | -72.13 | 0.87 | 42.62 | -36.96 | 0.6 | 42.86 | -23.08 | 0.19 | 26.67 | 35.71 | 0.01 | 0.0 | 0.0 | -10.00 | -113.81 | 87.08 |
| 21Q3 (8) | 0.42 | 231.25 | 147.06 | -0.28 | -180.0 | -2900.0 | -0.96 | -838.46 | -217.07 | -0.22 | 42.11 | -269.23 | 0.14 | 133.33 | -22.22 | 0.28 | 133.33 | 300.0 | 0.02 | -33.33 | -71.43 | 7.09 | 184.73 | 354.68 | 0.61 | -21.79 | -20.78 | 0.42 | 5.0 | 16.67 | 0.15 | 0.0 | -11.76 | 0.01 | 0.0 | 0.0 | 72.41 | 226.72 | 130.02 |
| 21Q2 (7) | -0.32 | 0 | -113.33 | -0.1 | 28.57 | 28.57 | 0.13 | 85.71 | 116.67 | -0.38 | -5.56 | -533.33 | -0.42 | -200.0 | -44.83 | 0.12 | -33.33 | -14.29 | 0.03 | -40.0 | 0 | 2.49 | -34.99 | -30.82 | 0.78 | -27.1 | 20.0 | 0.4 | -48.05 | 8.11 | 0.15 | 0.0 | -11.76 | 0.01 | 0.0 | 0.0 | -57.14 | 0 | -109.52 |
| 21Q1 (6) | 0 | 100.0 | -100.0 | -0.14 | 85.86 | 48.15 | 0.07 | -92.13 | 177.78 | -0.36 | 64.0 | -500.0 | -0.14 | 91.81 | -122.95 | 0.18 | -82.52 | -73.53 | 0.05 | 0.0 | -87.5 | 3.83 | -81.85 | -85.81 | 1.07 | -22.46 | 463.16 | 0.77 | -1.28 | 492.31 | 0.15 | 7.14 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 20Q4 (5) | -0.72 | -523.53 | -280.0 | -0.99 | -10000.0 | 56.58 | 0.89 | 8.54 | 1583.33 | -1.0 | -869.23 | -1528.57 | -1.71 | -1050.0 | 9.04 | 1.03 | 1371.43 | -54.82 | 0.05 | -28.57 | 0 | 21.11 | 1253.83 | -68.9 | 1.38 | 79.22 | 126.23 | 0.78 | 116.67 | 212.0 | 0.14 | -17.65 | 7.69 | 0.01 | 0.0 | 0.0 | -77.42 | -345.92 | -175.48 |
| 20Q3 (4) | 0.17 | 213.33 | 0.0 | 0.01 | 107.14 | 0.0 | 0.82 | 1266.67 | 0.0 | 0.13 | 316.67 | 0.0 | 0.18 | 162.07 | 0.0 | 0.07 | -50.0 | 0.0 | 0.07 | 0 | 0.0 | 1.56 | -56.68 | 0.0 | 0.77 | 18.46 | 0.0 | 0.36 | -2.7 | 0.0 | 0.17 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 31.48 | 215.43 | 0.0 |
| 20Q2 (3) | -0.15 | -117.05 | 0.0 | -0.14 | 48.15 | 0.0 | 0.06 | 166.67 | 0.0 | -0.06 | 0.0 | 0.0 | -0.29 | -147.54 | 0.0 | 0.14 | -79.41 | 0.0 | 0 | -100.0 | 0.0 | 3.60 | -86.66 | 0.0 | 0.65 | 242.11 | 0.0 | 0.37 | 184.62 | 0.0 | 0.17 | 13.33 | 0.0 | 0.01 | 0.0 | 0.0 | -27.27 | -108.99 | 0.0 |
| 20Q1 (2) | 0.88 | 120.0 | 0.0 | -0.27 | 88.16 | 0.0 | -0.09 | -50.0 | 0.0 | -0.06 | -185.71 | 0.0 | 0.61 | 132.45 | 0.0 | 0.68 | -70.18 | 0.0 | 0.4 | 0 | 0.0 | 26.98 | -60.23 | 0.0 | 0.19 | -68.85 | 0.0 | 0.13 | -48.0 | 0.0 | 0.15 | 15.38 | 0.0 | 0.01 | 0.0 | 0.0 | 303.45 | 195.86 | 0.0 |
| 19Q4 (1) | 0.4 | 0.0 | 0.0 | -2.28 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | -1.88 | 0.0 | 0.0 | 2.28 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 67.86 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 102.56 | 0.0 | 0.0 |
