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) | 1.64 | -46.23 | -0.71 | 0 | -2.2 | 0 | -0.05 | 0 | 0.93 | -46.86 | 0.48 | -65.71 | -0.02 | 0 | 2.26 | -58.71 | 0.23 | -69.33 | -0.43 | 0 | 0.9 | 18.42 | 0.07 | -22.22 | 303.70 | 19.49 |
| 2022 (9) | 3.05 | 2246.15 | -1.3 | 0 | -1.48 | 0 | -0.11 | 0 | 1.75 | -3.85 | 1.4 | 400.0 | -0.06 | 0 | 5.48 | 403.92 | 0.75 | -17.58 | 0.35 | -39.66 | 0.76 | -12.64 | 0.09 | 80.0 | 254.17 | 2832.69 |
| 2021 (8) | 0.13 | 0 | 1.69 | 181.67 | -1.3 | 0 | -0.2 | 0 | 1.82 | 0 | 0.28 | -28.21 | 0.28 | 0 | 1.09 | -40.82 | 0.91 | 139.47 | 0.58 | 286.67 | 0.87 | 6.1 | 0.05 | 0.0 | 8.67 | 0 |
| 2020 (7) | -1.17 | 0 | 0.6 | 0 | -1.31 | 0 | 0.2 | 1900.0 | -0.57 | 0 | 0.39 | -15.22 | -0.06 | 0 | 1.84 | 94.03 | 0.38 | -83.04 | 0.15 | -78.57 | 0.82 | -65.69 | 0.05 | -64.29 | -114.71 | 0 |
| 2019 (6) | 5.0 | 92.31 | -2.25 | 0 | -2.22 | 0 | 0.01 | 0 | 2.75 | 243.75 | 0.46 | -25.81 | 0.18 | 0 | 0.95 | -16.18 | 2.24 | 16.06 | 0.7 | 22.81 | 2.39 | 23.83 | 0.14 | -44.0 | 154.80 | 63.73 |
| 2018 (5) | 2.6 | -34.18 | -1.8 | 0 | 1.14 | 44.3 | -0.29 | 0 | 0.8 | -8.05 | 0.62 | -37.37 | -0.37 | 0 | 1.13 | -50.36 | 1.93 | 87.38 | 0.57 | 18.75 | 1.93 | -1.53 | 0.25 | -7.41 | 94.55 | -35.13 |
| 2017 (4) | 3.95 | 36.21 | -3.08 | 0 | 0.79 | 0 | 0.09 | 0 | 0.87 | 180.65 | 0.99 | -61.63 | -0.02 | 0 | 2.28 | -62.57 | 1.03 | 30.38 | 0.48 | 700.0 | 1.96 | -12.89 | 0.27 | -6.9 | 145.76 | 30.68 |
| 2016 (3) | 2.9 | 0 | -2.59 | 0 | -0.65 | 0 | -0.08 | 0 | 0.31 | 0 | 2.58 | 210.84 | -0.23 | 0 | 6.08 | 67.52 | 0.79 | 0 | 0.06 | -45.45 | 2.25 | 212.5 | 0.29 | 38.1 | 111.54 | 0 |
| 2015 (2) | -1.48 | 0 | -0.97 | 0 | 1.33 | -20.83 | -0.42 | 0 | -2.45 | 0 | 0.83 | 76.6 | -0.11 | 0 | 3.63 | 55.96 | -0.21 | 0 | 0.11 | 266.67 | 0.72 | 35.85 | 0.21 | 50.0 | -142.31 | 0 |
| 2014 (1) | 1.49 | 122.39 | -2.45 | 0 | 1.68 | 0 | 0.01 | 0 | -0.96 | 0 | 0.47 | -7.84 | -0.66 | 0 | 2.33 | -17.34 | 0.49 | -40.24 | 0.03 | -95.77 | 0.53 | -5.36 | 0.14 | 75.0 | 212.86 | 328.89 |
| 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) | 0.16 | -90.59 | 128.07 | -0.06 | -126.09 | 80.65 | -0.33 | -32.0 | 78.29 | -0.04 | 20.0 | -144.44 | 0.1 | -94.82 | 111.36 | 0.06 | 200.0 | -45.45 | 0 | 0 | 0 | 1.19 | 213.64 | -36.72 | -0.09 | 10.0 | -164.29 | -0.23 | -53.33 | -109.09 | 0.23 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | 1600.00 | -15.29 | 492.98 |
| 24Q2 (19) | 1.7 | 284.78 | 900.0 | 0.23 | 666.67 | 227.78 | -0.25 | -933.33 | 60.32 | -0.05 | -162.5 | 16.67 | 1.93 | 316.85 | 19400.0 | 0.02 | 0.0 | -80.0 | 0 | 0 | 100.0 | 0.38 | -15.12 | -80.57 | -0.1 | 52.38 | -242.86 | -0.15 | 16.67 | -1600.0 | 0.23 | -4.17 | 0.0 | 0.01 | 0.0 | -50.0 | 1888.89 | 243.72 | 2788.89 |
| 24Q1 (18) | -0.92 | -166.19 | -243.75 | 0.03 | 150.0 | 118.75 | 0.03 | 113.64 | -82.35 | 0.08 | 188.89 | 700.0 | -0.89 | -166.92 | -285.42 | 0.02 | -75.0 | -89.47 | 0 | 0 | 0 | 0.45 | -71.27 | -88.23 | -0.21 | -450.0 | -600.0 | -0.18 | -38.46 | 0.0 | 0.24 | 4.35 | 14.29 | 0.01 | -50.0 | -50.0 | -1314.29 | -213.46 | -202.68 |
| 23Q4 (17) | 1.39 | 343.86 | 107.46 | -0.06 | 80.65 | 94.59 | -0.22 | 85.53 | -120.0 | -0.09 | -200.0 | -80.0 | 1.33 | 251.14 | 402.27 | 0.08 | -27.27 | -82.61 | 0 | 0 | 0 | 1.55 | -17.27 | -80.92 | 0.06 | -57.14 | -33.33 | -0.13 | -18.18 | -333.33 | 0.23 | 0.0 | 21.05 | 0.02 | 0.0 | 0.0 | 1158.33 | 384.5 | 211.19 |
| 23Q3 (16) | -0.57 | -435.29 | -165.52 | -0.31 | -72.22 | -3200.0 | -1.52 | -141.27 | 10.59 | 0.09 | 250.0 | 325.0 | -0.88 | -8700.0 | -200.0 | 0.11 | 10.0 | -62.07 | 0 | 100.0 | 100.0 | 1.87 | -3.68 | -56.38 | 0.14 | 100.0 | -63.16 | -0.11 | -1200.0 | -152.38 | 0.23 | 0.0 | 21.05 | 0.02 | 0.0 | 0.0 | -407.14 | -722.69 | -296.55 |
| 23Q2 (15) | 0.17 | -73.44 | -52.78 | -0.18 | -12.5 | -157.14 | -0.63 | -470.59 | -275.0 | -0.06 | -700.0 | -20.0 | -0.01 | -102.08 | -103.45 | 0.1 | -47.37 | -80.0 | -0.01 | 0 | 50.0 | 1.95 | -48.6 | -73.93 | 0.07 | 333.33 | -46.15 | 0.01 | 105.56 | -93.75 | 0.23 | 9.52 | 21.05 | 0.02 | 0.0 | -50.0 | 65.38 | -94.89 | -29.17 |
| 23Q1 (14) | 0.64 | -4.48 | -44.35 | -0.16 | 85.59 | -14.29 | 0.17 | 270.0 | 440.0 | 0.01 | 120.0 | -50.0 | 0.48 | 209.09 | -52.48 | 0.19 | -58.7 | 26.67 | 0 | 0 | 0 | 3.78 | -53.43 | 61.99 | -0.03 | -133.33 | -118.75 | -0.18 | -500.0 | -1900.0 | 0.21 | 10.53 | 5.0 | 0.02 | 0.0 | 100.0 | 1280.00 | 243.88 | 144.87 |
| 22Q4 (13) | 0.67 | -22.99 | 177.91 | -1.11 | -11200.0 | -3600.0 | -0.1 | 94.12 | -115.62 | -0.05 | -25.0 | -171.43 | -0.44 | -150.0 | 50.56 | 0.46 | 58.62 | 557.14 | 0 | 100.0 | -100.0 | 8.13 | 89.17 | 795.15 | 0.09 | -76.32 | -79.55 | -0.03 | -114.29 | -110.71 | 0.19 | 0.0 | -13.64 | 0.02 | 0.0 | 100.0 | 372.22 | 79.69 | 320.74 |
| 22Q3 (12) | 0.87 | 141.67 | 583.33 | 0.01 | 114.29 | 103.85 | -1.7 | -572.22 | -431.25 | -0.04 | 20.0 | -233.33 | 0.88 | 203.45 | 300.0 | 0.29 | -42.0 | 190.0 | -0.04 | -100.0 | -300.0 | 4.30 | -42.43 | 196.87 | 0.38 | 192.31 | 100.0 | 0.21 | 31.25 | 950.0 | 0.19 | 0.0 | -13.64 | 0.02 | -50.0 | 100.0 | 207.14 | 124.4 | 387.7 |
| 22Q2 (11) | 0.36 | -68.7 | -67.27 | -0.07 | 50.0 | -104.7 | 0.36 | 820.0 | 125.53 | -0.05 | -350.0 | 77.27 | 0.29 | -71.29 | -88.8 | 0.5 | 233.33 | 614.29 | -0.02 | 0 | -100.0 | 7.46 | 219.4 | 522.6 | 0.13 | -18.75 | -13.33 | 0.16 | 1500.0 | 128.57 | 0.19 | -5.0 | -13.64 | 0.04 | 300.0 | 300.0 | 92.31 | -82.34 | -74.83 |
| 22Q1 (10) | 1.15 | 233.72 | 1542.86 | -0.14 | -366.67 | -128.57 | -0.05 | -107.81 | 76.19 | 0.02 | -71.43 | 128.57 | 1.01 | 213.48 | 80.36 | 0.15 | 114.29 | 275.0 | 0 | -100.0 | -100.0 | 2.34 | 157.34 | 208.41 | 0.16 | -63.64 | 23.08 | 0.01 | -96.43 | -95.24 | 0.2 | -9.09 | -4.76 | 0.01 | 0.0 | 0.0 | 522.73 | 409.99 | 3111.04 |
| 21Q4 (9) | -0.86 | -377.78 | -160.61 | -0.03 | 88.46 | -105.08 | 0.64 | 300.0 | 633.33 | 0.07 | 133.33 | -53.33 | -0.89 | -102.27 | -442.31 | 0.07 | -30.0 | 75.0 | 0.05 | 600.0 | 133.33 | 0.91 | -37.26 | 30.06 | 0.44 | 131.58 | 1366.67 | 0.28 | 1300.0 | 1300.0 | 0.22 | 0.0 | 4.76 | 0.01 | 0.0 | 0.0 | -168.63 | -134.2 | -22.64 |
| 21Q3 (8) | -0.18 | -116.36 | 21.74 | -0.26 | -117.45 | -30.0 | -0.32 | 77.3 | -740.0 | 0.03 | 113.64 | 50.0 | -0.44 | -116.99 | -2.33 | 0.1 | 42.86 | 242.86 | -0.01 | 0.0 | 0.0 | 1.45 | 20.74 | 217.01 | 0.19 | 26.67 | 72.73 | 0.02 | -71.43 | -50.0 | 0.22 | 0.0 | 4.76 | 0.01 | 0.0 | 0.0 | -72.00 | -119.64 | 18.61 |
| 21Q2 (7) | 1.1 | 1471.43 | 678.95 | 1.49 | 204.08 | 170.91 | -1.41 | -571.43 | -513.04 | -0.22 | -214.29 | -540.0 | 2.59 | 362.5 | 619.44 | 0.07 | 75.0 | 0.0 | -0.01 | -104.0 | -111.11 | 1.20 | 58.22 | 60.79 | 0.15 | 15.38 | -44.44 | 0.07 | -66.67 | -12.5 | 0.22 | 4.76 | -63.93 | 0.01 | 0.0 | -50.0 | 366.67 | 2152.38 | 1470.18 |
| 21Q1 (6) | 0.07 | 121.21 | 114.29 | 0.49 | -16.95 | 180.33 | -0.21 | -75.0 | 75.0 | -0.07 | -146.67 | -40.0 | 0.56 | 115.38 | 150.91 | 0.04 | 0.0 | -90.48 | 0.25 | 266.67 | 0 | 0.76 | 8.52 | -84.79 | 0.13 | 333.33 | -35.0 | 0.21 | 950.0 | 0 | 0.21 | 0.0 | -65.0 | 0.01 | 0.0 | -50.0 | 16.28 | 111.84 | 120.6 |
| 20Q4 (5) | -0.33 | -43.48 | -112.18 | 0.59 | 395.0 | 139.07 | -0.12 | -340.0 | 81.54 | 0.15 | 650.0 | 400.0 | 0.26 | 160.47 | -78.33 | 0.04 | 157.14 | -20.0 | -0.15 | -1400.0 | -36.36 | 0.70 | 156.44 | 54.69 | 0.03 | -72.73 | -95.71 | 0.02 | -50.0 | -71.43 | 0.21 | 0.0 | -65.0 | 0.01 | 0.0 | -50.0 | -137.50 | -55.43 | -135.01 |
| 20Q3 (4) | -0.23 | -21.05 | 0.0 | -0.2 | -136.36 | 0.0 | 0.05 | 121.74 | 0.0 | 0.02 | -60.0 | 0.0 | -0.43 | -219.44 | 0.0 | -0.07 | -200.0 | 0.0 | -0.01 | -111.11 | 0.0 | -1.24 | -265.9 | 0.0 | 0.11 | -59.26 | 0.0 | 0.04 | -50.0 | 0.0 | 0.21 | -65.57 | 0.0 | 0.01 | -50.0 | 0.0 | -88.46 | -230.57 | 0.0 |
| 20Q2 (3) | -0.19 | 61.22 | 0.0 | 0.55 | 190.16 | 0.0 | -0.23 | 72.62 | 0.0 | 0.05 | 200.0 | 0.0 | 0.36 | 132.73 | 0.0 | 0.07 | -83.33 | 0.0 | 0.09 | 0 | 0.0 | 0.75 | -85.04 | 0.0 | 0.27 | 35.0 | 0.0 | 0.08 | 0 | 0.0 | 0.61 | 1.67 | 0.0 | 0.02 | 0.0 | 0.0 | -26.76 | 66.14 | 0.0 |
| 20Q1 (2) | -0.49 | -118.08 | 0.0 | -0.61 | 59.6 | 0.0 | -0.84 | -29.23 | 0.0 | -0.05 | -266.67 | 0.0 | -1.1 | -191.67 | 0.0 | 0.42 | 740.0 | 0.0 | 0 | 100.0 | 0.0 | 4.98 | 1004.06 | 0.0 | 0.2 | -71.43 | 0.0 | 0 | -100.0 | 0.0 | 0.6 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -79.03 | -120.12 | 0.0 |
| 19Q4 (1) | 2.71 | 0.0 | 0.0 | -1.51 | 0.0 | 0.0 | -0.65 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 1.2 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 0.7 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 392.75 | 0.0 | 0.0 |
