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) | -0.25 | 0 | 10.59 | 0 | -0.93 | 0 | 0 | 0 | 10.34 | 1682.76 | 0.86 | 309.52 | -0.16 | 0 | 6.22 | 347.75 | -0.76 | 0 | 10.08 | 9063.64 | 0.32 | -3.03 | 0.01 | 0.0 | -2.40 | 0 |
| 2022 (9) | 1.39 | 0 | -0.81 | 0 | 0.8 | 0 | 0.32 | 0 | 0.58 | 0 | 0.21 | 110.0 | -0.01 | 0 | 1.39 | 74.28 | -0.34 | 0 | 0.11 | 0 | 0.33 | 0.0 | 0.01 | 0 | 308.89 | 0 |
| 2021 (8) | -1.52 | 0 | -0.07 | 0 | -0.76 | 0 | -0.41 | 0 | -1.59 | 0 | 0.1 | 100.0 | -0.01 | 0 | 0.80 | 46.25 | -0.48 | 0 | -0.25 | 0 | 0.33 | -34.0 | 0 | 0 | -1900.00 | 0 |
| 2020 (7) | 1.45 | 30.63 | 0 | 0 | 0.09 | 0 | -0.02 | 0 | 1.45 | 11.54 | 0.05 | 0.0 | 0 | 0 | 0.55 | 49.51 | -1.22 | 0 | -0.58 | 0 | 0.5 | -3.85 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | 1.11 | 113.46 | 0.19 | 0 | -0.27 | 0 | 0.01 | 0 | 1.3 | 983.33 | 0.05 | -78.26 | 0 | 0 | 0.36 | -75.07 | -0.6 | 0 | -0.4 | 0 | 0.52 | -11.86 | 0 | 0 | 925.00 | 522.6 |
| 2018 (5) | 0.52 | -1.89 | -0.4 | 0 | -0.76 | 0 | 0 | 0 | 0.12 | -87.37 | 0.23 | 228.57 | 0 | 0 | 1.46 | 236.51 | -0.47 | 0 | -0.24 | 0 | 0.59 | -7.81 | 0 | 0 | 148.57 | 113.05 |
| 2017 (4) | 0.53 | 103.85 | 0.42 | 0 | -0.41 | 0 | 0.44 | 0 | 0.95 | 0 | 0.07 | -94.93 | 0 | 0 | 0.43 | -94.72 | -0.25 | 0 | 0.12 | -80.95 | 0.64 | 28.0 | 0 | 0 | 69.74 | 203.09 |
| 2016 (3) | 0.26 | -83.95 | -0.69 | 0 | -0.7 | 0 | -0.33 | 0 | -0.43 | 0 | 1.38 | 1433.33 | 0 | 0 | 8.23 | 1584.2 | 0.6 | -28.57 | 0.63 | -30.0 | 0.5 | -3.85 | 0 | 0 | 23.01 | -79.83 |
| 2015 (2) | 1.62 | 1372.73 | 0.32 | 33.33 | -0.42 | 0 | -0.04 | 0 | 1.94 | 454.29 | 0.09 | 800.0 | -0.04 | 0 | 0.49 | 832.74 | 0.84 | 833.33 | 0.9 | 210.34 | 0.52 | -3.7 | 0 | 0 | 114.08 | 760.82 |
| 2014 (1) | 0.11 | -47.62 | 0.24 | 140.0 | -0.7 | 0 | 0.07 | -65.0 | 0.35 | 12.9 | 0.01 | -80.0 | 0 | 0 | 0.05 | -78.14 | 0.09 | -80.0 | 0.29 | -55.38 | 0.54 | -3.57 | 0 | 0 | 13.25 | -23.64 |
| 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) | -0.29 | 63.75 | -132.22 | -5.31 | -410.58 | -10520.0 | -2.07 | 0 | -1492.31 | -0.37 | -3600.0 | -317.65 | -5.6 | -204.35 | -758.82 | -0.06 | -166.67 | -117.14 | -1.03 | 0 | 0 | -2.21 | -165.2 | -118.66 | -0.25 | -212.5 | -2400.0 | -0.19 | -733.33 | -272.73 | 0.1 | 0.0 | 25.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 24Q2 (19) | -0.8 | 10.11 | -827.27 | -1.04 | -167.1 | -188.89 | 0 | 0 | 0 | -0.01 | 85.71 | 80.0 | -1.84 | -378.79 | -636.0 | 0.09 | -67.86 | -71.88 | 0 | 0 | 100.0 | 3.38 | -70.76 | -62.57 | -0.08 | 60.0 | -200.0 | 0.03 | 200.0 | -78.57 | 0.1 | 0.0 | 25.0 | 0 | 0 | 0 | -615.38 | 23.94 | -1330.77 |
| 24Q1 (18) | -0.89 | -34.85 | -48.33 | 1.55 | -85.81 | 1837.5 | 0 | 100.0 | 0 | -0.07 | -128.0 | 53.33 | 0.66 | -93.57 | 226.92 | 0.28 | 86.67 | 600.0 | 0 | 100.0 | 0 | 11.57 | 154.55 | 1062.81 | -0.2 | 80.95 | -190.91 | 0.01 | -99.9 | -93.75 | 0.1 | 25.0 | 25.0 | 0 | 0 | 0 | -809.09 | -11864.74 | -223.64 |
| 23Q4 (17) | -0.66 | -173.33 | -170.21 | 10.92 | 21940.0 | 1705.88 | -0.8 | -515.38 | 0 | 0.25 | 47.06 | -19.35 | 10.26 | 1107.06 | 3846.15 | 0.15 | -57.14 | 87.5 | -0.12 | 0 | 0 | 4.55 | -61.56 | 140.34 | -1.05 | -10400.0 | -537.5 | 9.68 | 8700.0 | 5950.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | -6.76 | -101.43 | -101.73 |
| 23Q3 (16) | 0.9 | 718.18 | 40.62 | -0.05 | 86.11 | -66.67 | -0.13 | 0 | 0 | 0.17 | 440.0 | -67.31 | 0.85 | 440.0 | 39.34 | 0.35 | 9.38 | 775.0 | 0 | 100.0 | -100.0 | 11.82 | 30.81 | 1014.44 | -0.01 | -112.5 | -125.0 | 0.11 | -21.43 | -45.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 473.68 | 847.37 | 107.24 |
| 23Q2 (15) | 0.11 | 118.33 | 128.95 | -0.36 | -550.0 | -1100.0 | 0 | 0 | 0 | -0.05 | 66.67 | 90.38 | -0.25 | 51.92 | 39.02 | 0.32 | 700.0 | 1500.0 | -0.03 | 0 | -50.0 | 9.04 | 808.47 | 1531.64 | 0.08 | -63.64 | 115.09 | 0.14 | -12.5 | 160.87 | 0.08 | 0.0 | -11.11 | 0 | 0 | 0 | 50.00 | 120.0 | 0 |
| 23Q1 (14) | -0.6 | -163.83 | -415.79 | 0.08 | 111.76 | 214.29 | 0 | 0 | -100.0 | -0.15 | -148.39 | -1600.0 | -0.52 | -300.0 | -533.33 | 0.04 | -50.0 | -42.86 | 0 | 0 | 0 | 1.00 | -47.39 | -50.25 | 0.22 | -8.33 | 375.0 | 0.16 | 0.0 | 900.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | -250.00 | -163.83 | -178.95 |
| 22Q4 (13) | 0.94 | 46.88 | 570.0 | -0.68 | -2166.67 | -1260.0 | 0 | 0 | 0 | 0.31 | -40.38 | 200.0 | 0.26 | -57.38 | 204.0 | 0.08 | 100.0 | 60.0 | 0 | -100.0 | 0 | 1.89 | 78.25 | 39.95 | 0.24 | 500.0 | 500.0 | 0.16 | -20.0 | 900.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 391.67 | 71.35 | 217.5 |
| 22Q3 (12) | 0.64 | 268.42 | 48.84 | -0.03 | 0.0 | -200.0 | 0 | 0 | 100.0 | 0.52 | 200.0 | 160.0 | 0.61 | 248.78 | 32.61 | 0.04 | 100.0 | 300.0 | 0.01 | 150.0 | 0 | 1.06 | 91.51 | 243.77 | 0.04 | 107.55 | 133.33 | 0.2 | 186.96 | 322.22 | 0.08 | -11.11 | 0.0 | 0 | 0 | 0 | 228.57 | 0 | 0 |
| 22Q2 (11) | -0.38 | -300.0 | 29.63 | -0.03 | 57.14 | 40.0 | 0 | -100.0 | 0 | -0.52 | -5300.0 | -1633.33 | -0.41 | -441.67 | 30.51 | 0.02 | -71.43 | -50.0 | -0.02 | 0 | -100.0 | 0.55 | -72.3 | -59.7 | -0.53 | -562.5 | -307.69 | -0.23 | -1050.0 | -2400.0 | 0.09 | 12.5 | 12.5 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q1 (10) | 0.19 | 195.0 | 115.7 | -0.07 | -40.0 | 0 | 0.8 | 0 | 260.0 | 0.01 | 103.23 | 103.7 | 0.12 | 148.0 | 109.92 | 0.07 | 40.0 | 0 | 0 | 0 | 0 | 2.00 | 48.0 | 0 | -0.08 | -33.33 | 50.0 | -0.02 | 0.0 | 85.71 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 316.67 | 195.0 | 0 |
| 21Q4 (9) | -0.2 | -146.51 | -140.82 | -0.05 | -266.67 | -400.0 | 0 | 100.0 | 100.0 | -0.31 | -255.0 | -342.86 | -0.25 | -154.35 | -152.08 | 0.05 | 400.0 | 400.0 | 0 | 0 | 0 | 1.35 | 337.84 | 210.81 | -0.06 | 50.0 | 76.92 | -0.02 | 77.78 | 83.33 | 0.08 | 0.0 | -27.27 | 0 | 0 | 0 | -333.33 | 0 | 0 |
| 21Q3 (8) | 0.43 | 179.63 | 0.0 | 0.03 | 160.0 | -25.0 | -0.26 | 0 | 44.68 | 0.2 | 766.67 | 2100.0 | 0.46 | 177.97 | -2.13 | 0.01 | -75.0 | 0.0 | 0 | 100.0 | 0 | 0.31 | -77.55 | -36.73 | -0.12 | 7.69 | 71.43 | -0.09 | -1000.0 | 30.77 | 0.08 | 0.0 | -38.46 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 21Q2 (7) | -0.54 | 55.37 | -307.69 | -0.05 | 0 | -400.0 | 0 | 100.0 | -100.0 | -0.03 | 88.89 | -111.11 | -0.59 | 51.24 | -336.0 | 0.04 | 0 | 300.0 | -0.01 | 0 | 0 | 1.37 | 0 | 126.8 | -0.13 | 18.75 | 74.0 | 0.01 | 107.14 | 103.23 | 0.08 | 0.0 | -38.46 | 0 | 0 | 0 | -600.00 | 0 | 0 |
| 21Q1 (6) | -1.21 | -346.94 | -565.38 | 0 | 100.0 | 100.0 | -0.5 | -66.67 | -1566.67 | -0.27 | -285.71 | -1450.0 | -1.21 | -352.08 | -604.17 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.16 | 38.46 | -300.0 | -0.14 | -16.67 | -600.0 | 0.08 | -27.27 | -38.46 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 20Q4 (5) | 0.49 | 13.95 | 75.0 | -0.01 | -125.0 | -105.26 | -0.3 | 36.17 | 0 | -0.07 | -600.0 | -275.0 | 0.48 | 2.13 | 2.13 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.43 | -10.87 | 52.61 | -0.26 | 38.1 | -85.71 | -0.12 | 7.69 | 0.0 | 0.11 | -15.38 | -15.38 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 20Q3 (4) | 0.43 | 65.38 | 0.0 | 0.04 | 500.0 | 0.0 | -0.47 | -152.81 | 0.0 | -0.01 | -103.7 | 0.0 | 0.47 | 88.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.49 | -19.51 | 0.0 | -0.42 | 16.0 | 0.0 | -0.13 | 58.06 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q2 (3) | 0.26 | 0.0 | 0.0 | -0.01 | 50.0 | 0.0 | 0.89 | 3066.67 | 0.0 | 0.27 | 1250.0 | 0.0 | 0.25 | 4.17 | 0.0 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0.0 | 0.61 | -3.64 | 0.0 | -0.5 | -1150.0 | 0.0 | -0.31 | -1450.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q1 (2) | 0.26 | -7.14 | 0.0 | -0.02 | -110.53 | 0.0 | -0.03 | 0 | 0.0 | 0.02 | -50.0 | 0.0 | 0.24 | -48.94 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0.63 | 120.75 | 0.0 | -0.04 | 71.43 | 0.0 | -0.02 | 83.33 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0.0 | 236.36 | -91.56 | 0.0 |
| 19Q4 (1) | 0.28 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2800.00 | 0.0 | 0.0 |
