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) | 8.81 | 76.2 | -2.78 | 0 | -4.04 | 0 | 0.06 | 0 | 6.03 | 653.75 | 2.77 | -21.31 | 0 | 0 | 11.28 | 7.99 | 4.79 | -31.57 | 3.97 | -30.35 | 1.28 | -0.78 | 0.09 | 0.0 | 164.98 | 133.61 |
| 2022 (9) | 5.0 | 733.33 | -4.2 | 0 | 2.97 | 74.71 | -0.07 | 0 | 0.8 | 0 | 3.52 | 0.86 | 0 | 0 | 10.45 | -25.96 | 7.0 | 190.46 | 5.7 | 227.59 | 1.29 | 4.03 | 0.09 | 28.57 | 70.62 | 258.99 |
| 2021 (8) | 0.6 | -87.21 | -3.68 | 0 | 1.7 | 0 | -0.25 | 0 | -3.08 | 0 | 3.49 | 188.43 | 0 | 0 | 14.11 | 180.38 | 2.41 | -40.2 | 1.74 | -36.03 | 1.24 | 30.53 | 0.07 | 250.0 | 19.67 | -84.52 |
| 2020 (7) | 4.69 | 12.2 | -2.01 | 0 | -3.07 | 0 | 0.17 | -46.88 | 2.68 | -18.04 | 1.21 | 61.33 | -0.13 | 0 | 5.03 | 50.66 | 4.03 | 55.6 | 2.72 | 74.36 | 0.95 | 102.13 | 0.02 | 0.0 | 127.10 | -37.67 |
| 2019 (6) | 4.18 | 1000.0 | -0.91 | 0 | 2.72 | 43.92 | 0.32 | 0 | 3.27 | 0 | 0.75 | 22.95 | 0 | 0 | 3.34 | 16.27 | 2.59 | -11.0 | 1.56 | -37.6 | 0.47 | 88.0 | 0.02 | 100.0 | 203.90 | 1380.98 |
| 2018 (5) | 0.38 | 0 | -0.63 | 0 | 1.89 | -23.48 | 0 | 0 | -0.25 | 0 | 0.61 | 258.82 | 0 | 0 | 2.87 | 68.51 | 2.91 | 334.33 | 2.5 | 262.32 | 0.25 | 0.0 | 0.01 | 0 | 13.77 | 0 |
| 2017 (4) | -2.83 | 0 | -0.17 | 0 | 2.47 | 37.22 | -0.08 | 0 | -3.0 | 0 | 0.17 | 70.0 | 0 | 0 | 1.71 | -40.15 | 0.67 | 0 | 0.69 | 0 | 0.25 | -7.41 | 0 | 0 | -301.06 | 0 |
| 2016 (3) | -1.89 | 0 | -0.09 | 0 | 1.8 | 157.14 | -0.18 | 0 | -1.98 | 0 | 0.1 | -75.0 | 0 | 0 | 2.85 | -81.41 | -1.14 | 0 | -1.21 | 0 | 0.27 | 28.57 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | -0.02 | 0 | -0.4 | 0 | 0.7 | 0 | 0.12 | 0 | -0.42 | 0 | 0.4 | 0 | 0 | 0 | 15.33 | 0 | -0.62 | 0 | -0.54 | 0 | 0.21 | 0 | 0 | 0 | 0.00 | 0 |
| 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) | 1.19 | -24.68 | -45.41 | -1.41 | -13.71 | -187.76 | -2.34 | -5950.0 | 28.44 | 0.06 | 500.0 | 500.0 | -0.22 | -164.71 | -113.02 | 0.48 | -4.0 | -5.88 | 0 | 0 | 0 | 8.26 | -7.8 | 0.76 | 1.13 | -8.13 | -24.67 | 0.89 | -9.18 | -36.88 | 0.3 | 0.0 | -3.23 | 0.02 | 0.0 | 0.0 | 98.35 | -19.08 | -21.5 |
| 24Q2 (19) | 1.58 | 1.28 | -39.46 | -1.24 | -93.75 | 20.51 | 0.04 | -99.47 | 125.0 | 0.01 | 102.63 | 103.45 | 0.34 | -63.04 | -67.62 | 0.5 | -20.63 | -67.74 | 0 | 0 | 0 | 8.96 | -20.92 | -66.3 | 1.23 | 16.04 | 38.2 | 0.98 | -6.67 | 10.11 | 0.3 | -6.25 | -9.09 | 0.02 | 0.0 | 0.0 | 121.54 | 8.29 | -42.26 |
| 24Q1 (18) | 1.56 | -17.02 | -27.1 | -0.64 | -6.67 | -357.14 | 7.58 | 12733.33 | 1453.57 | -0.38 | -226.67 | -1050.0 | 0.92 | -28.12 | -54.0 | 0.63 | 10.53 | 350.0 | 0 | 0 | 0 | 11.33 | 15.3 | 442.27 | 1.06 | 8.16 | -25.35 | 1.05 | 56.72 | 6.06 | 0.32 | 0.0 | -3.03 | 0.02 | 0.0 | 0.0 | 112.23 | -39.71 | -29.73 |
| 23Q4 (17) | 1.88 | -13.76 | 21.29 | -0.6 | -22.45 | 15.49 | -0.06 | 98.17 | 89.83 | 0.3 | 2900.0 | -54.55 | 1.28 | -24.26 | 52.38 | 0.57 | 11.76 | -9.52 | 0 | 0 | 0 | 9.83 | 19.86 | 34.0 | 0.98 | -34.67 | -48.96 | 0.67 | -52.48 | -46.83 | 0.32 | 3.23 | -3.03 | 0.02 | 0.0 | 0.0 | 186.14 | 48.57 | 93.34 |
| 23Q3 (16) | 2.18 | -16.48 | 48.3 | -0.49 | 68.59 | 25.76 | -3.27 | -1943.75 | -233.67 | 0.01 | 103.45 | 104.55 | 1.69 | 60.95 | 108.64 | 0.51 | -67.1 | 37.84 | 0 | 0 | 0 | 8.20 | -69.16 | 104.76 | 1.5 | 68.54 | -24.24 | 1.41 | 58.43 | -29.15 | 0.31 | -6.06 | -6.06 | 0.02 | 0.0 | 0.0 | 125.29 | -40.48 | 99.44 |
| 23Q2 (15) | 2.61 | 21.96 | 4450.0 | -1.56 | -1014.29 | 35.8 | -0.16 | 71.43 | -45.45 | -0.29 | -825.0 | -31.82 | 1.05 | -47.5 | 142.17 | 1.55 | 1007.14 | -28.57 | 0 | 0 | 0 | 26.59 | 1172.36 | 11.61 | 0.89 | -37.32 | -57.82 | 0.89 | -10.1 | -45.4 | 0.33 | 0.0 | 3.12 | 0.02 | 0.0 | 0.0 | 210.48 | 31.8 | 7010.89 |
| 23Q1 (14) | 2.14 | 38.06 | 5.42 | -0.14 | 80.28 | 65.0 | -0.56 | 5.08 | -112.07 | 0.04 | -93.94 | 114.29 | 2.0 | 138.1 | 22.7 | 0.14 | -77.78 | -60.0 | 0 | 0 | 0 | 2.09 | -71.51 | -59.7 | 1.42 | -26.04 | 43.43 | 0.99 | -21.43 | 19.28 | 0.33 | 0.0 | 6.45 | 0.02 | 0.0 | 0.0 | 159.70 | 65.88 | -8.74 |
| 22Q4 (13) | 1.55 | 5.44 | 203.92 | -0.71 | -7.58 | -18.33 | -0.59 | 39.8 | -144.7 | 0.66 | 400.0 | 6500.0 | 0.84 | 3.7 | 1033.33 | 0.63 | 70.27 | 5.0 | 0 | 0 | 0 | 7.33 | 83.15 | -17.25 | 1.92 | -3.03 | 200.0 | 1.26 | -36.68 | 157.14 | 0.33 | 0.0 | 3.12 | 0.02 | 0.0 | 0.0 | 96.27 | 53.25 | 56.68 |
| 22Q3 (12) | 1.47 | 2550.0 | 488.0 | -0.66 | 72.84 | -46.67 | -0.98 | -790.91 | 37.97 | -0.22 | 0.0 | -100.0 | 0.81 | 132.53 | 505.0 | 0.37 | -82.95 | 0.0 | 0 | 0 | 0 | 4.00 | -83.19 | -19.37 | 1.98 | -6.16 | 164.0 | 1.99 | 22.09 | 231.67 | 0.33 | 3.12 | 3.12 | 0.02 | 0.0 | 0.0 | 62.82 | 2162.61 | 136.21 |
| 22Q2 (11) | -0.06 | -102.96 | -500.0 | -2.43 | -507.5 | -452.27 | -0.11 | -102.37 | -106.32 | -0.22 | 21.43 | -1000.0 | -2.49 | -252.76 | -453.33 | 2.17 | 520.0 | 404.65 | 0 | 0 | 0 | 23.82 | 359.39 | 171.44 | 2.11 | 113.13 | 455.26 | 1.63 | 96.39 | 1064.29 | 0.32 | 3.23 | 6.67 | 0.02 | 0.0 | 0.0 | -3.05 | -101.74 | -40.1 |
| 22Q1 (10) | 2.03 | 298.04 | 1453.33 | -0.4 | 33.33 | 81.74 | 4.64 | 251.52 | 2009.09 | -0.28 | -2900.0 | -100.0 | 1.63 | 1911.11 | 169.66 | 0.35 | -41.67 | -83.25 | 0 | 0 | 0 | 5.19 | -41.49 | -86.08 | 0.99 | 54.69 | 52.31 | 0.83 | 69.39 | 62.75 | 0.31 | -3.12 | 3.33 | 0.02 | 0.0 | 0.0 | 175.00 | 184.8 | 1068.33 |
| 21Q4 (9) | 0.51 | 104.0 | -72.43 | -0.6 | -33.33 | 47.37 | 1.32 | 183.54 | 221.1 | 0.01 | 109.09 | -94.12 | -0.09 | 55.0 | -112.68 | 0.6 | 62.16 | -23.08 | 0 | 0 | 100.0 | 8.86 | 78.45 | -16.26 | 0.64 | -14.67 | -42.86 | 0.49 | -18.33 | -34.67 | 0.32 | 0.0 | 10.34 | 0.02 | 0.0 | 100.0 | 61.45 | 131.04 | -65.13 |
| 21Q3 (8) | 0.25 | 2600.0 | -50.98 | -0.45 | -2.27 | -80.0 | -1.58 | -190.8 | -53.4 | -0.11 | -450.0 | -173.33 | -0.2 | 55.56 | -176.92 | 0.37 | -13.95 | 516.67 | 0 | 0 | 0 | 4.97 | -43.41 | 327.94 | 0.75 | 97.37 | 7.14 | 0.6 | 328.57 | 100.0 | 0.32 | 6.67 | 18.52 | 0.02 | 0.0 | 0 | 26.60 | 1323.4 | -70.28 |
| 21Q2 (7) | -0.01 | 93.33 | -100.78 | -0.44 | 79.91 | -4.76 | 1.74 | 690.91 | 380.65 | -0.02 | 85.71 | -125.0 | -0.45 | 80.77 | -152.33 | 0.43 | -79.43 | 760.0 | 0 | 0 | 0 | 8.78 | -76.44 | 1216.33 | 0.38 | -41.54 | -76.83 | 0.14 | -72.55 | -87.61 | 0.3 | 0.0 | 25.0 | 0.02 | 0.0 | 0 | -2.17 | 87.97 | -102.33 |
| 21Q1 (6) | -0.15 | -108.11 | -114.29 | -2.19 | -92.11 | -995.0 | 0.22 | 120.18 | 164.71 | -0.14 | -182.35 | 36.36 | -2.34 | -429.58 | -375.29 | 2.09 | 167.95 | 574.19 | 0 | 100.0 | 0 | 37.25 | 252.01 | 381.91 | 0.65 | -41.96 | 16.07 | 0.51 | -32.0 | -5.56 | 0.3 | 3.45 | 114.29 | 0.02 | 100.0 | 0 | -18.07 | -110.26 | -111.7 |
| 20Q4 (5) | 1.85 | 262.75 | -24.18 | -1.14 | -356.0 | -293.1 | -1.09 | -5.83 | -135.74 | 0.17 | 13.33 | 13.33 | 0.71 | 173.08 | -66.98 | 0.78 | 1200.0 | 500.0 | -0.13 | 0 | 0 | 10.58 | 811.94 | 368.93 | 1.12 | 60.0 | 21.74 | 0.75 | 150.0 | 97.37 | 0.29 | 7.41 | 123.08 | 0.01 | 0 | 0 | 176.19 | 96.92 | -63.17 |
| 20Q3 (4) | 0.51 | -60.16 | 0.0 | -0.25 | 40.48 | 0.0 | -1.03 | -66.13 | 0.0 | 0.15 | 87.5 | 0.0 | 0.26 | -69.77 | 0.0 | 0.06 | 20.0 | 0.0 | 0 | 0 | 0.0 | 1.16 | 74.08 | 0.0 | 0.7 | -57.32 | 0.0 | 0.3 | -73.45 | 0.0 | 0.27 | 12.5 | 0.0 | 0 | 0 | 0.0 | 89.47 | -4.24 | 0.0 |
| 20Q2 (3) | 1.28 | 21.9 | 0.0 | -0.42 | -110.0 | 0.0 | -0.62 | -82.35 | 0.0 | 0.08 | 136.36 | 0.0 | 0.86 | 1.18 | 0.0 | 0.05 | -83.87 | 0.0 | 0 | 0 | 0.0 | 0.67 | -91.38 | 0.0 | 1.64 | 192.86 | 0.0 | 1.13 | 109.26 | 0.0 | 0.24 | 71.43 | 0.0 | 0 | 0 | 0.0 | 93.43 | -39.49 | 0.0 |
| 20Q1 (2) | 1.05 | -56.97 | 0.0 | -0.2 | 31.03 | 0.0 | -0.34 | -111.15 | 0.0 | -0.22 | -246.67 | 0.0 | 0.85 | -60.47 | 0.0 | 0.31 | 138.46 | 0.0 | 0 | 0 | 0.0 | 7.73 | 242.53 | 0.0 | 0.56 | -39.13 | 0.0 | 0.54 | 42.11 | 0.0 | 0.14 | 7.69 | 0.0 | 0 | 0 | 0.0 | 154.41 | -67.73 | 0.0 |
| 19Q4 (1) | 2.44 | 0.0 | 0.0 | -0.29 | 0.0 | 0.0 | 3.05 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 2.15 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.26 | 0.0 | 0.0 | 0.92 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 478.43 | 0.0 | 0.0 |
