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) | 2.67 | -17.85 | -6.22 | 0 | 2.73 | 0 | 0 | 0 | -3.55 | 0 | 5.93 | 122.1 | -0.06 | 0 | 75.93 | 141.15 | 2.63 | 6.91 | 1.75 | -22.22 | 0.98 | 11.36 | 0.06 | -33.33 | 95.70 | -5.18 |
| 2022 (9) | 3.25 | 31.05 | -2.87 | 0 | -0.32 | 0 | 0.38 | -13.64 | 0.38 | 0 | 2.67 | -28.99 | -0.06 | 0 | 31.49 | -27.4 | 2.46 | 35.16 | 2.25 | 1.35 | 0.88 | 27.54 | 0.09 | 28.57 | 100.93 | 21.28 |
| 2021 (8) | 2.48 | 20.98 | -3.82 | 0 | 2.33 | -19.66 | 0.44 | 33.33 | -1.34 | 0 | 3.76 | -22.63 | -0.01 | 0 | 43.37 | -49.23 | 1.82 | 100.0 | 2.22 | 0 | 0.69 | 35.29 | 0.07 | 0.0 | 83.22 | -92.29 |
| 2020 (7) | 2.05 | 0 | -5.06 | 0 | 2.9 | -38.3 | 0.33 | 0 | -3.01 | 0 | 4.86 | 8.97 | -0.04 | 0 | 85.41 | 34.82 | 0.91 | -9.9 | -0.39 | 0 | 0.51 | 2.0 | 0.07 | 0.0 | 1078.95 | 0 |
| 2019 (6) | -1.42 | 0 | -3.87 | 0 | 4.7 | -18.83 | -0.31 | 0 | -5.29 | 0 | 4.46 | 51.7 | -0.05 | 0 | 63.35 | 143.07 | 1.01 | 0 | 0.02 | 0 | 0.5 | -9.09 | 0.07 | -36.36 | -240.68 | 0 |
| 2018 (5) | -3.52 | 0 | -2.54 | 0 | 5.79 | 13.09 | -0.02 | 0 | -6.06 | 0 | 2.94 | -32.57 | -0.01 | 0 | 26.06 | -30.3 | -2.02 | 0 | -3.2 | 0 | 0.55 | -14.06 | 0.11 | -35.29 | 0.00 | 0 |
| 2017 (4) | -0.58 | 0 | -4.77 | 0 | 5.12 | 0 | -0.57 | 0 | -5.35 | 0 | 4.36 | 1182.35 | 0.02 | 0 | 37.39 | 1161.46 | -0.38 | 0 | -2.42 | 0 | 0.64 | -4.48 | 0.17 | 6.25 | 0.00 | 0 |
| 2016 (3) | -0.28 | 0 | 0.21 | 200.0 | -1.54 | 0 | -0.55 | 0 | -0.07 | 0 | 0.34 | 277.78 | -0.07 | 0 | 2.96 | 333.11 | -0.15 | 0 | -1.81 | 0 | 0.67 | -14.1 | 0.16 | -15.79 | 0.00 | 0 |
| 2015 (2) | -1.93 | 0 | 0.07 | -98.78 | 1.71 | 0 | -0.08 | 0 | -1.86 | 0 | 0.09 | 80.0 | -0.19 | 0 | 0.68 | 139.0 | -1.17 | 0 | -1.2 | 0 | 0.78 | -18.75 | 0.19 | -9.52 | 0.00 | 0 |
| 2014 (1) | -2.21 | 0 | 5.76 | 0 | -3.13 | 0 | 3.62 | 996.97 | 3.55 | 0 | 0.05 | -88.37 | 0.15 | 0 | 0.29 | -84.86 | -2.58 | 0 | -2.04 | 0 | 0.96 | -21.95 | 0.21 | 10.53 | 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) | 1.58 | 107.89 | 50.48 | -2.5 | -86.57 | -21.36 | 1.16 | 28.89 | -38.95 | 0.22 | 0 | 833.33 | -0.92 | -58.62 | 8.91 | 2.25 | 70.45 | 15.38 | 0 | -100.0 | 0 | 93.36 | 53.48 | 7.25 | 0.9 | 8.43 | 25.0 | 0.57 | 1.79 | -48.18 | 0.26 | 0.0 | 4.0 | 0.01 | 0.0 | 0.0 | 188.10 | 105.42 | 143.63 |
| 24Q2 (19) | 0.76 | -20.0 | 322.22 | -1.34 | 31.63 | 36.19 | 0.9 | -47.37 | 4.65 | 0 | 0 | -100.0 | -0.58 | 42.57 | 69.79 | 1.32 | -30.53 | -36.23 | 0.04 | 233.33 | 500.0 | 60.83 | -31.49 | -46.81 | 0.83 | 7.79 | 38.33 | 0.56 | -42.86 | 124.0 | 0.26 | 0.0 | 8.33 | 0.01 | 0.0 | 0.0 | 91.57 | 20.48 | 154.35 |
| 24Q1 (18) | 0.95 | 37.68 | 26.67 | -1.96 | -24.05 | -308.33 | 1.71 | 402.94 | 562.16 | 0 | 0 | 0 | -1.01 | -13.48 | -474.07 | 1.9 | 33.8 | 287.76 | -0.03 | 0.0 | -50.0 | 88.79 | 31.3 | 200.78 | 0.77 | 4.05 | 35.09 | 0.98 | 1860.0 | 188.24 | 0.26 | 0.0 | 13.04 | 0.01 | -50.0 | 0.0 | 76.00 | -63.65 | -41.23 |
| 23Q4 (17) | 0.69 | -34.29 | -37.27 | -1.58 | 23.3 | -7.48 | 0.34 | -82.11 | -35.85 | 0 | 100.0 | 0 | -0.89 | 11.88 | -140.54 | 1.42 | -27.18 | -2.07 | -0.03 | 0 | -200.0 | 67.62 | -22.32 | -5.8 | 0.74 | 2.78 | 29.82 | 0.05 | -95.45 | -64.29 | 0.26 | 4.0 | 13.04 | 0.02 | 100.0 | 0.0 | 209.09 | 170.82 | -25.87 |
| 23Q3 (16) | 1.05 | 483.33 | -5.41 | -2.06 | 1.9 | -347.83 | 1.9 | 120.93 | 1287.5 | -0.03 | -250.0 | -108.11 | -1.01 | 47.4 | -255.38 | 1.95 | -5.8 | 650.0 | 0 | 100.0 | 100.0 | 87.05 | -23.88 | 720.31 | 0.72 | 20.0 | -20.0 | 1.1 | 340.0 | 22.22 | 0.25 | 4.17 | -7.41 | 0.01 | 0.0 | -75.0 | 77.21 | 114.46 | -15.84 |
| 23Q2 (15) | 0.18 | -76.0 | 460.0 | -2.1 | -337.5 | -311.76 | 0.86 | 332.43 | 444.0 | 0.02 | 0 | 0 | -1.92 | -811.11 | -242.86 | 2.07 | 322.45 | 314.0 | -0.01 | 50.0 | 0 | 114.36 | 287.44 | 325.44 | 0.6 | 5.26 | 17.65 | 0.25 | -26.47 | -24.24 | 0.24 | 4.35 | 26.32 | 0.01 | 0.0 | -50.0 | 36.00 | -72.16 | 488.8 |
| 23Q1 (14) | 0.75 | -31.82 | -31.19 | -0.48 | 67.35 | -11.63 | -0.37 | -169.81 | 15.91 | 0 | 0 | 0 | 0.27 | 172.97 | -59.09 | 0.49 | -66.21 | 6.52 | -0.02 | -100.0 | -300.0 | 29.52 | -58.88 | 37.32 | 0.57 | 0.0 | 18.75 | 0.34 | 142.86 | -61.8 | 0.23 | 0.0 | 21.05 | 0.01 | -50.0 | 0.0 | 129.31 | -54.15 | 29.31 |
| 22Q4 (13) | 1.1 | -0.9 | -21.43 | -1.47 | -219.57 | -98.65 | 0.53 | 431.25 | -18.46 | 0 | -100.0 | -100.0 | -0.37 | -156.92 | -156.06 | 1.45 | 457.69 | 137.7 | -0.01 | 80.0 | 0 | 71.78 | 576.41 | 275.39 | 0.57 | -36.67 | 9.62 | 0.14 | -84.44 | -92.0 | 0.23 | -14.81 | 15.0 | 0.02 | -50.0 | -33.33 | 282.05 | 207.46 | 298.9 |
| 22Q3 (12) | 1.11 | 2320.0 | 1487.5 | -0.46 | 9.8 | 20.69 | -0.16 | 36.0 | -277.78 | 0.37 | 0 | -15.91 | 0.65 | 216.07 | 198.48 | 0.26 | -48.0 | -55.17 | -0.05 | 0 | 0 | 10.61 | -60.52 | -58.65 | 0.9 | 76.47 | 52.54 | 0.9 | 172.73 | 1185.71 | 0.27 | 42.11 | 50.0 | 0.04 | 100.0 | 300.0 | 91.74 | 1090.74 | 398.14 |
| 22Q2 (11) | -0.05 | -104.59 | -129.41 | -0.51 | -18.6 | -6.25 | -0.25 | 43.18 | -178.12 | 0 | 0 | 100.0 | -0.56 | -184.85 | -80.65 | 0.5 | 8.7 | -5.66 | 0 | -100.0 | 0 | 26.88 | 25.06 | -17.33 | 0.51 | 6.25 | 30.77 | 0.33 | -62.92 | 450.0 | 0.19 | 0.0 | 26.67 | 0.02 | 100.0 | 100.0 | -9.26 | -109.26 | -111.98 |
| 22Q1 (10) | 1.09 | -22.14 | 11.22 | -0.43 | 41.89 | 78.61 | -0.44 | -167.69 | -134.65 | 0 | -100.0 | 100.0 | 0.66 | 0.0 | 164.08 | 0.46 | -24.59 | -77.45 | 0.01 | 0 | 0 | 21.50 | 12.41 | -83.25 | 0.48 | -7.69 | 50.0 | 0.89 | -49.14 | 161.76 | 0.19 | -5.0 | 18.75 | 0.01 | -66.67 | -50.0 | 100.00 | 41.43 | -46.94 |
| 21Q4 (9) | 1.4 | 1850.0 | 204.35 | -0.74 | -27.59 | 54.04 | 0.65 | 622.22 | -56.08 | 0.02 | -95.45 | 200.0 | 0.66 | 200.0 | 157.39 | 0.61 | 5.17 | -58.5 | 0 | 0 | 100.0 | 19.12 | -25.49 | -79.06 | 0.52 | -11.86 | 44.44 | 1.75 | 2400.0 | 2087.5 | 0.2 | 11.11 | 42.86 | 0.03 | 200.0 | 50.0 | 70.71 | 329.8 | -63.11 |
| 21Q3 (8) | -0.08 | -147.06 | -106.02 | -0.58 | -20.83 | 50.0 | 0.09 | -71.88 | -75.68 | 0.44 | 4500.0 | 4.76 | -0.66 | -112.9 | -488.24 | 0.58 | 9.43 | -47.27 | 0 | 0 | 0 | 25.66 | -21.07 | -66.64 | 0.59 | 51.28 | 156.52 | 0.07 | 16.67 | 333.33 | 0.18 | 20.0 | 50.0 | 0.01 | 0.0 | -50.0 | -30.77 | -139.82 | -102.54 |
| 21Q2 (7) | 0.17 | -82.65 | 70.0 | -0.48 | 76.12 | 68.63 | 0.32 | -74.8 | -68.93 | -0.01 | 50.0 | 80.0 | -0.31 | 69.9 | 78.32 | 0.53 | -74.02 | -65.81 | 0 | 0 | 0 | 32.52 | -74.66 | -75.04 | 0.39 | 21.88 | 129.41 | 0.06 | -82.35 | 113.33 | 0.15 | -6.25 | 25.0 | 0.01 | -50.0 | -50.0 | 77.27 | -59.0 | 0 |
| 21Q1 (6) | 0.98 | 113.04 | 512.5 | -2.01 | -24.84 | -164.47 | 1.27 | -14.19 | 4133.33 | -0.02 | 0.0 | 0.0 | -1.03 | 10.43 | -71.67 | 2.04 | 38.78 | 175.68 | 0 | 100.0 | 100.0 | 128.30 | 40.52 | 154.87 | 0.32 | -11.11 | 113.33 | 0.34 | 325.0 | 3300.0 | 0.16 | 14.29 | 23.08 | 0.02 | 0.0 | 0.0 | 188.46 | -1.67 | 88.46 |
| 20Q4 (5) | 0.46 | -65.41 | 475.0 | -1.61 | -38.79 | 11.05 | 1.48 | 300.0 | -18.68 | -0.02 | -104.76 | 91.3 | -1.15 | -776.47 | 33.53 | 1.47 | 33.64 | -23.04 | -0.01 | 0 | 50.0 | 91.30 | 18.7 | -5.83 | 0.36 | 56.52 | 50.0 | 0.08 | 366.67 | 0.0 | 0.14 | 16.67 | 7.69 | 0.02 | 0.0 | 0.0 | 191.67 | -84.15 | 451.04 |
| 20Q3 (4) | 1.33 | 1230.0 | 0.0 | -1.16 | 24.18 | 0.0 | 0.37 | -64.08 | 0.0 | 0.42 | 940.0 | 0.0 | 0.17 | 111.89 | 0.0 | 1.1 | -29.03 | 0.0 | 0 | 0 | 0.0 | 76.92 | -40.94 | 0.0 | 0.23 | 35.29 | 0.0 | -0.03 | 93.33 | 0.0 | 0.12 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 1209.09 | 0 | 0.0 |
| 20Q2 (3) | 0.1 | -37.5 | 0.0 | -1.53 | -101.32 | 0.0 | 1.03 | 3333.33 | 0.0 | -0.05 | -150.0 | 0.0 | -1.43 | -138.33 | 0.0 | 1.55 | 109.46 | 0.0 | 0 | 100.0 | 0.0 | 130.25 | 158.74 | 0.0 | 0.17 | 13.33 | 0.0 | -0.45 | -4600.0 | 0.0 | 0.12 | -7.69 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q1 (2) | 0.16 | 100.0 | 0.0 | -0.76 | 58.01 | 0.0 | 0.03 | -98.35 | 0.0 | -0.02 | 91.3 | 0.0 | -0.6 | 65.32 | 0.0 | 0.74 | -61.26 | 0.0 | -0.03 | -50.0 | 0.0 | 50.34 | -48.08 | 0.0 | 0.15 | -37.5 | 0.0 | 0.01 | -87.5 | 0.0 | 0.13 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 100.00 | 187.5 | 0.0 |
| 19Q4 (1) | 0.08 | 0.0 | 0.0 | -1.81 | 0.0 | 0.0 | 1.82 | 0.0 | 0.0 | -0.23 | 0.0 | 0.0 | -1.73 | 0.0 | 0.0 | 1.91 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 96.95 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 34.78 | 0.0 | 0.0 |
