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) | 1.25 | 60.26 | -5.21 | 0 | -0.58 | 0 | 0.05 | 0 | -3.96 | 0 | 0.28 | 75.0 | 0 | 0 | 6.90 | 138.79 | -0.48 | 0 | 0.18 | 5.88 | 0.6 | -3.23 | 0 | 0 | 160.26 | 62.31 |
| 2022 (9) | 0.78 | 0 | 6.79 | -27.53 | -1.54 | 0 | 0 | 0 | 7.57 | -18.78 | 0.16 | -82.8 | 0 | 0 | 2.89 | -63.01 | -0.05 | 0 | 0.17 | -93.88 | 0.62 | -1.59 | 0 | 0 | 98.73 | 0 |
| 2021 (8) | -0.05 | 0 | 9.37 | 0 | -10.23 | 0 | -0.25 | 0 | 9.32 | 170.14 | 0.93 | -68.58 | 0 | 0 | 7.81 | 7.02 | 3.7 | -85.35 | 2.78 | -85.92 | 0.63 | 5.0 | 0 | 0 | -1.47 | 0 |
| 2020 (7) | 24.25 | 2300.99 | -20.8 | 0 | -0.26 | 0 | 0.33 | 0 | 3.45 | 447.62 | 2.96 | 93.46 | 0 | 0 | 7.30 | -63.14 | 25.25 | 7326.47 | 19.75 | 5386.11 | 0.6 | 25.0 | 0 | 0 | 119.16 | -0.89 |
| 2019 (6) | 1.01 | 14.77 | -0.38 | 0 | -0.46 | 0 | -0.05 | 0 | 0.63 | -48.78 | 1.53 | 91.25 | 0 | 0 | 19.79 | 126.14 | 0.34 | -30.61 | 0.36 | -40.0 | 0.48 | -14.29 | 0 | 0 | 120.24 | 58.5 |
| 2018 (5) | 0.88 | -35.77 | 0.35 | 0 | -0.34 | 0 | -0.14 | 0 | 1.23 | 68.49 | 0.8 | 220.0 | 0 | 0 | 8.75 | 202.84 | 0.49 | -24.62 | 0.6 | 36.36 | 0.56 | -11.11 | 0 | 0 | 75.86 | -40.75 |
| 2017 (4) | 1.37 | -13.84 | -0.64 | 0 | -0.72 | 0 | 0.37 | 208.33 | 0.73 | -52.6 | 0.25 | 4.17 | 0 | 0 | 2.89 | 19.22 | 0.65 | -51.85 | 0.44 | -60.71 | 0.63 | -4.55 | 0 | 0 | 128.04 | 43.34 |
| 2016 (3) | 1.59 | -44.98 | -0.05 | 0 | -2.25 | 0 | 0.12 | 20.0 | 1.54 | 0 | 0.24 | -20.0 | 0 | 0 | 2.42 | -10.3 | 1.35 | 33.66 | 1.12 | 12.0 | 0.66 | -7.04 | 0 | 0 | 89.33 | -47.15 |
| 2015 (2) | 2.89 | 248.19 | -3.2 | 0 | -0.53 | 0 | 0.1 | 0 | -0.31 | 0 | 0.3 | -45.45 | 0 | 0 | 2.70 | -40.79 | 1.01 | 248.28 | 1.0 | 69.49 | 0.71 | 1.43 | 0 | 0 | 169.01 | 162.67 |
| 2014 (1) | 0.83 | -5.68 | 0.3 | -44.44 | -0.76 | 0 | -0.17 | 0 | 1.13 | -20.42 | 0.55 | 61.76 | 0 | 0 | 4.56 | 46.19 | 0.29 | -54.69 | 0.59 | -18.06 | 0.7 | -2.78 | 0 | 0 | 64.34 | 5.29 |
| 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) | -0.02 | -120.0 | -103.08 | 0.45 | 195.74 | 125.28 | -0.51 | 0 | -18.6 | 0.01 | 0 | -75.0 | 0.43 | 216.22 | 138.05 | 0.06 | 0.0 | -57.14 | 0 | 0 | 0 | 8.45 | 8.45 | -41.45 | -0.25 | -4.17 | -92.31 | -0.19 | -216.67 | -165.52 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 24Q2 (19) | 0.1 | -47.37 | -56.52 | -0.47 | 38.96 | -161.11 | 0 | 0 | 0 | 0 | 100.0 | 100.0 | -0.37 | 36.21 | -840.0 | 0.06 | 20.0 | 200.0 | 0 | 0 | 0 | 7.79 | 49.61 | 301.3 | -0.24 | -118.18 | -71.43 | -0.06 | -146.15 | -131.58 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0 | 111.11 | 63.74 | 64.25 |
| 24Q1 (18) | 0.19 | 375.0 | -40.62 | -0.77 | 79.95 | -230.51 | 0 | 0 | 100.0 | -0.01 | 50.0 | -120.0 | -0.58 | 84.74 | -163.74 | 0.05 | -44.44 | 66.67 | 0 | 0 | 0 | 5.21 | -44.44 | 90.97 | -0.11 | 31.25 | -83.33 | 0.13 | 144.83 | 1400.0 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0 | 67.86 | 0 | -70.31 |
| 23Q4 (17) | 0.04 | -93.85 | -69.23 | -3.84 | -115.73 | -259.34 | 0 | 100.0 | -100.0 | -0.02 | -150.0 | -166.67 | -3.8 | -236.28 | -249.61 | 0.09 | -35.71 | 200.0 | 0 | 0 | 0 | 9.38 | -35.04 | 262.5 | -0.16 | -23.08 | -328.57 | -0.29 | -200.0 | -123.08 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (16) | 0.65 | 182.61 | 38.3 | -1.78 | -888.89 | -133.58 | -0.43 | 0 | 74.71 | 0.04 | 300.0 | 0.0 | -1.13 | -2360.0 | -119.58 | 0.14 | 600.0 | 600.0 | 0 | 0 | 0 | 14.43 | 643.3 | 888.66 | -0.13 | 7.14 | -116.67 | 0.29 | 52.63 | 20.83 | 0.15 | 0.0 | -6.25 | 0 | 0 | 0 | 147.73 | 118.38 | 25.73 |
| 23Q2 (15) | 0.23 | -28.12 | 176.67 | -0.18 | -130.51 | 47.06 | 0 | 100.0 | 0 | -0.02 | -140.0 | 33.33 | 0.05 | -94.51 | 107.81 | 0.02 | -33.33 | -33.33 | 0 | 0 | 0 | 1.94 | -28.8 | -2.27 | -0.14 | -133.33 | -180.0 | 0.19 | 2000.0 | 850.0 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0 | 67.65 | -70.4 | 138.33 |
| 23Q1 (14) | 0.32 | 146.15 | -31.91 | 0.59 | -75.52 | 203.51 | -0.16 | -200.0 | 0 | 0.05 | 66.67 | 266.67 | 0.91 | -64.17 | 1010.0 | 0.03 | 0.0 | -57.14 | 0 | 0 | 0 | 2.73 | 5.45 | -41.56 | -0.06 | -185.71 | -500.0 | -0.01 | 92.31 | -133.33 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0 | 228.57 | -64.84 | -12.46 |
| 22Q4 (13) | 0.13 | -72.34 | 316.67 | 2.41 | -54.53 | 2577.78 | 0.16 | 109.41 | 0 | 0.03 | -25.0 | 200.0 | 2.54 | -55.98 | 8366.67 | 0.03 | 50.0 | -76.92 | 0 | 0 | 0 | 2.59 | 77.16 | -70.36 | 0.07 | 216.67 | 600.0 | -0.13 | -154.17 | -285.71 | 0.15 | -6.25 | -11.76 | 0 | 0 | 0 | 650.00 | 453.19 | 2700.0 |
| 22Q3 (12) | 0.47 | 256.67 | 145.63 | 5.3 | 1658.82 | -51.95 | -1.7 | 0 | 83.43 | 0.04 | 233.33 | -60.0 | 5.77 | 1001.56 | -42.3 | 0.02 | -33.33 | -89.47 | 0 | 0 | 0 | 1.46 | -26.52 | -87.01 | -0.06 | -20.0 | -200.0 | 0.24 | 1100.0 | 196.0 | 0.16 | 6.67 | 6.67 | 0 | 0 | 0 | 117.50 | 166.58 | 0 |
| 22Q2 (11) | -0.3 | -163.83 | 88.24 | -0.34 | 40.35 | -114.23 | 0 | 0 | -100.0 | -0.03 | 0.0 | 81.25 | -0.64 | -540.0 | -300.0 | 0.03 | -57.14 | -88.89 | 0 | 0 | 0 | 1.99 | -57.43 | -70.42 | -0.05 | -400.0 | -103.01 | 0.02 | -33.33 | -98.56 | 0.15 | 0.0 | -6.25 | 0 | 0 | 0 | -176.47 | -167.58 | -7.27 |
| 22Q1 (10) | 0.47 | 883.33 | -86.94 | -0.57 | -733.33 | 86.23 | 0 | 0 | 0 | -0.03 | 0.0 | 80.0 | -0.1 | -433.33 | 81.48 | 0.07 | -46.15 | -78.79 | 0 | 0 | 0 | 4.67 | -46.51 | -33.39 | -0.01 | -200.0 | -100.51 | 0.03 | -57.14 | -98.09 | 0.15 | -11.76 | -6.25 | 0 | 0 | 0 | 261.11 | 1144.44 | 25.48 |
| 21Q4 (9) | -0.06 | 94.17 | -101.06 | 0.09 | -99.18 | 101.2 | 0 | 100.0 | 0 | -0.03 | -130.0 | 96.55 | 0.03 | -99.7 | 101.63 | 0.13 | -31.58 | -84.34 | 0 | 0 | 0 | 8.72 | -22.39 | 11.85 | 0.01 | -83.33 | -99.86 | 0.07 | 128.0 | -98.73 | 0.17 | 13.33 | -5.56 | 0 | 0 | 0 | -25.00 | 0 | -125.13 |
| 21Q3 (8) | -1.03 | 59.61 | -109.29 | 11.03 | 361.51 | 230.69 | -10.26 | -34300.0 | -3846.15 | 0.1 | 162.5 | -89.13 | 10.0 | 6350.0 | 277.36 | 0.19 | -29.63 | -79.35 | 0 | 0 | 0 | 11.24 | 67.39 | 61.8 | 0.06 | -96.39 | -99.31 | -0.25 | -117.99 | -103.64 | 0.15 | -6.25 | 7.14 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 21Q2 (7) | -2.55 | -170.83 | -141.87 | 2.39 | 157.73 | 157.87 | 0.03 | 0 | 0 | -0.16 | -6.67 | -433.33 | -0.16 | 70.37 | -108.16 | 0.27 | -18.18 | -65.38 | 0 | 0 | 0 | 6.72 | -4.14 | 6.77 | 1.66 | -15.74 | -79.07 | 1.39 | -11.46 | -77.4 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | -164.52 | -179.06 | -270.46 |
| 21Q1 (6) | 3.6 | -36.4 | 155.32 | -4.14 | 44.8 | -459.46 | 0 | 0 | 0 | -0.15 | 82.76 | -148.39 | -0.54 | 70.65 | -180.6 | 0.33 | -60.24 | -23.26 | 0 | 0 | 0 | 7.01 | -10.18 | -30.26 | 1.97 | -71.86 | 22.36 | 1.57 | -71.51 | 26.61 | 0.16 | -11.11 | 33.33 | 0 | 0 | 0 | 208.09 | 109.2 | 100.71 |
| 20Q4 (5) | 5.66 | -48.96 | 2258.33 | -7.5 | 11.14 | -4511.76 | 0 | 100.0 | 0 | -0.87 | -194.57 | -1640.0 | -1.84 | -169.43 | -548.78 | 0.83 | -9.78 | 84.44 | 0 | 0 | 0 | 7.80 | 12.26 | -69.66 | 7.0 | -19.63 | 4900.0 | 5.51 | -19.68 | 6787.5 | 0.18 | 28.57 | 63.64 | 0 | 0 | 0 | 99.47 | -37.21 | -21.25 |
| 20Q3 (4) | 11.09 | 82.1 | 0.0 | -8.44 | -104.36 | 0.0 | -0.26 | 0 | 0.0 | 0.92 | 3166.67 | 0.0 | 2.65 | 35.2 | 0.0 | 0.92 | 17.95 | 0.0 | 0 | 0 | 0.0 | 6.95 | 10.47 | 0.0 | 8.71 | 9.84 | 0.0 | 6.86 | 11.54 | 0.0 | 0.14 | -12.5 | 0.0 | 0 | 0 | 0.0 | 158.43 | 64.15 | 0.0 |
| 20Q2 (3) | 6.09 | 331.91 | 0.0 | -4.13 | -458.11 | 0.0 | 0 | 0 | 0.0 | -0.03 | -109.68 | 0.0 | 1.96 | 192.54 | 0.0 | 0.78 | 81.4 | 0.0 | 0 | 0 | 0.0 | 6.29 | -37.39 | 0.0 | 7.93 | 392.55 | 0.0 | 6.15 | 395.97 | 0.0 | 0.16 | 33.33 | 0.0 | 0 | 0 | 0.0 | 96.51 | -6.91 | 0.0 |
| 20Q1 (2) | 1.41 | 487.5 | 0.0 | -0.74 | -535.29 | 0.0 | 0 | 0 | 0.0 | 0.31 | 720.0 | 0.0 | 0.67 | 63.41 | 0.0 | 0.43 | -4.44 | 0.0 | 0 | 0 | 0.0 | 10.05 | -60.93 | 0.0 | 1.61 | 1050.0 | 0.0 | 1.24 | 1450.0 | 0.0 | 0.12 | 9.09 | 0.0 | 0 | 0 | 0.0 | 103.68 | -17.92 | 0.0 |
| 19Q4 (1) | 0.24 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 25.71 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 126.32 | 0.0 | 0.0 |
