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 | 0 | -1.58 | 0 | 2.31 | 0 | -0.16 | 0 | -3.22 | 0 | 1.59 | 96.3 | 0 | 0 | 15.98 | 333.43 | 0.31 | -93.26 | 0.46 | -88.11 | 0.8 | 3.9 | 0.01 | 0.0 | -129.13 | 0 |
| 2022 (9) | 2.7 | 0 | -2.0 | 0 | -3.95 | 0 | -0.17 | 0 | 0.7 | 0 | 0.81 | 55.77 | 0 | 0 | 3.69 | 33.86 | 4.6 | 35.29 | 3.87 | 47.15 | 0.77 | 30.51 | 0.01 | 0.0 | 58.06 | 0 |
| 2021 (8) | -1.17 | 0 | -0.49 | 0 | 4.43 | 0 | 1.38 | 13700.0 | -1.66 | 0 | 0.52 | 13.04 | 0 | 0 | 2.75 | -25.34 | 3.4 | 157.58 | 2.63 | 47.75 | 0.59 | 37.21 | 0.01 | 0.0 | -36.22 | 0 |
| 2020 (7) | 4.45 | 178.12 | -0.43 | 0 | -1.85 | 0 | 0.01 | 0.0 | 4.02 | 268.81 | 0.46 | -8.0 | 0 | 0 | 3.69 | -16.41 | 1.32 | 17.86 | 1.78 | 122.5 | 0.43 | 22.86 | 0.01 | 0.0 | 200.45 | 45.33 |
| 2019 (6) | 1.6 | 263.64 | -0.51 | 0 | -1.35 | 0 | 0.01 | 0 | 1.09 | 0 | 0.5 | -43.18 | 0 | 0 | 4.41 | -36.26 | 1.12 | -18.84 | 0.8 | -41.18 | 0.35 | 25.0 | 0.01 | 0.0 | 137.93 | 417.24 |
| 2018 (5) | 0.44 | -79.15 | -0.84 | 0 | -3.26 | 0 | -0.04 | 0 | -0.4 | 0 | 0.88 | 72.55 | 0 | 0 | 6.92 | 81.92 | 1.38 | -35.81 | 1.36 | 0.0 | 0.28 | 21.74 | 0.01 | 0 | 26.67 | -79.91 |
| 2017 (4) | 2.11 | 93.58 | -0.57 | 0 | 2.2 | 300.0 | 0.37 | 60.87 | 1.54 | 214.29 | 0.51 | 131.82 | 0 | 0 | 3.81 | 65.21 | 2.15 | 76.23 | 1.36 | 51.11 | 0.23 | 9.52 | 0 | 0 | 132.70 | 36.36 |
| 2016 (3) | 1.09 | 0 | -0.6 | 0 | 0.55 | -62.07 | 0.23 | 0 | 0.49 | 0 | 0.22 | -47.62 | -0.37 | 0 | 2.30 | -50.47 | 1.22 | 69.44 | 0.9 | 23.29 | 0.21 | 31.25 | 0.01 | 0.0 | 97.32 | 0 |
| 2015 (2) | -0.17 | 0 | -0.45 | 0 | 1.45 | 0 | -0.18 | 0 | -0.62 | 0 | 0.42 | 500.0 | 0 | 0 | 4.65 | 402.33 | 0.72 | 26.32 | 0.73 | 35.19 | 0.16 | 23.08 | 0.01 | 0.0 | -18.89 | 0 |
| 2014 (1) | 0.6 | -22.08 | -0.19 | 0 | -0.56 | 0 | -0.05 | 0 | 0.41 | -43.84 | 0.07 | 75.0 | -0.1 | 0 | 0.93 | 63.89 | 0.57 | 54.05 | 0.54 | 54.29 | 0.13 | -7.14 | 0.01 | 0.0 | 88.24 | -42.7 |
| 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) | 0.36 | -23.4 | 71.43 | -0.03 | 81.25 | 94.34 | -0.99 | -1514.29 | -223.75 | 0.02 | 200.0 | -75.0 | 0.33 | 6.45 | 203.12 | 0.02 | -87.5 | -96.15 | 0 | 0 | 0 | 1.25 | -83.44 | -94.42 | -0.42 | 0 | -566.67 | -0.3 | -700.0 | -700.0 | 0.2 | -4.76 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 24Q2 (19) | 0.47 | 335.0 | 133.33 | -0.16 | 30.43 | 65.96 | 0.07 | 135.0 | -94.21 | -0.02 | 91.67 | 77.78 | 0.31 | 172.09 | 116.49 | 0.16 | -27.27 | -66.67 | 0 | 0 | 0 | 7.55 | -40.99 | -57.08 | 0 | 100.0 | -100.0 | 0.05 | 266.67 | -79.17 | 0.21 | 5.0 | 5.0 | 0 | 0 | 0 | 180.77 | 253.65 | 156.41 |
| 24Q1 (18) | -0.2 | -147.62 | 76.74 | -0.23 | 46.51 | -64.29 | -0.2 | -11.11 | -141.67 | -0.24 | -442.86 | -9.09 | -0.43 | -4200.0 | 57.0 | 0.22 | -51.11 | 46.67 | 0 | 0 | 0 | 12.79 | -59.35 | 196.74 | -0.09 | 72.73 | -117.65 | -0.03 | 89.66 | -106.67 | 0.2 | 0.0 | 0.0 | 0 | 0 | 0 | -117.65 | 0 | 11.08 |
| 23Q4 (17) | 0.42 | 100.0 | 182.35 | -0.43 | 18.87 | 20.37 | -0.18 | -122.5 | 0 | 0.07 | -12.5 | 177.78 | -0.01 | 96.88 | 99.05 | 0.45 | -13.46 | 221.43 | 0 | 0 | 0 | 31.47 | 40.4 | 976.67 | -0.33 | -466.67 | -149.25 | -0.29 | -680.0 | -142.03 | 0.2 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 23Q3 (16) | 0.21 | 114.89 | 5.0 | -0.53 | -12.77 | -253.33 | 0.8 | -33.88 | 235.59 | 0.08 | 188.89 | 188.89 | -0.32 | 82.98 | -740.0 | 0.52 | 8.33 | 271.43 | 0 | 0 | 0 | 22.41 | 27.48 | 852.59 | 0.09 | 200.0 | -93.33 | 0.05 | -79.17 | -95.37 | 0.2 | 0.0 | 0.0 | 0 | 0 | 0 | 84.00 | 126.21 | 437.6 |
| 23Q2 (15) | -1.41 | -63.95 | -195.92 | -0.47 | -235.71 | -38.24 | 1.21 | 152.08 | 160.8 | -0.09 | 59.09 | -200.0 | -1.88 | -88.0 | -266.37 | 0.48 | 220.0 | 37.14 | 0 | 0 | 0 | 17.58 | 307.91 | 206.44 | 0.03 | -94.12 | -98.16 | 0.24 | -46.67 | -79.66 | 0.2 | 0.0 | 5.26 | 0 | 0 | 0 | -320.45 | -142.2 | -398.65 |
| 23Q1 (14) | -0.86 | -68.63 | -155.84 | -0.14 | 74.07 | 85.57 | 0.48 | 0 | 135.29 | -0.22 | -144.44 | -175.0 | -1.0 | 4.76 | -275.44 | 0.15 | 7.14 | -21.05 | 0 | 0 | 0 | 4.31 | 47.48 | 16.38 | 0.51 | -23.88 | -46.32 | 0.45 | -34.78 | -50.55 | 0.2 | 0.0 | 17.65 | 0 | 0 | 0 | -132.31 | -130.89 | -192.79 |
| 22Q4 (13) | -0.51 | -355.0 | -292.31 | -0.54 | -260.0 | -170.0 | 0 | 100.0 | -100.0 | -0.09 | 0.0 | -133.33 | -1.05 | -2200.0 | -218.18 | 0.14 | 0.0 | -26.32 | 0 | 0 | 0 | 2.92 | 24.22 | -10.78 | 0.67 | -50.37 | -28.72 | 0.69 | -36.11 | -1.43 | 0.2 | 0.0 | 25.0 | 0 | 0 | 0 | -57.30 | -466.74 | -279.08 |
| 22Q3 (12) | 0.2 | -86.39 | -55.56 | -0.15 | 55.88 | -151.72 | -0.59 | 70.35 | -247.5 | -0.09 | -200.0 | -228.57 | 0.05 | -95.58 | -93.24 | 0.14 | -60.0 | 133.33 | 0 | 0 | 0 | 2.35 | -58.99 | 88.63 | 1.35 | -17.18 | 60.71 | 1.08 | -8.47 | 68.75 | 0.2 | 5.26 | 33.33 | 0 | 0 | 0 | 15.62 | -85.44 | -72.57 |
| 22Q2 (11) | 1.47 | -4.55 | 261.54 | -0.34 | 64.95 | 12.82 | -1.99 | -46.32 | -209.34 | 0.09 | 212.5 | -79.07 | 1.13 | 98.25 | 186.92 | 0.35 | 84.21 | 337.5 | 0 | 0 | 0 | 5.74 | 54.92 | 247.13 | 1.63 | 71.58 | 69.79 | 1.18 | 29.67 | 57.33 | 0.19 | 11.76 | 26.67 | 0 | 0 | 0 | 107.30 | -24.75 | 206.12 |
| 22Q1 (10) | 1.54 | 1284.62 | 361.02 | -0.97 | -385.0 | -410.53 | -1.36 | -162.1 | -13700.0 | -0.08 | -129.63 | -113.33 | 0.57 | 272.73 | 173.08 | 0.19 | 0.0 | 0.0 | 0 | 0 | 0 | 3.70 | 13.06 | -33.33 | 0.95 | 1.06 | 43.94 | 0.91 | 30.0 | 68.52 | 0.17 | 6.25 | 21.43 | 0 | 0 | 0 | 142.59 | 1043.3 | 264.34 |
| 21Q4 (9) | -0.13 | -128.89 | -109.85 | -0.2 | -168.97 | 0.0 | 2.19 | 447.5 | 911.11 | 0.27 | 285.71 | 2800.0 | -0.33 | -144.59 | -129.46 | 0.19 | 216.67 | -9.52 | 0 | 0 | 0 | 3.28 | 162.61 | -43.53 | 0.94 | 11.9 | 147.37 | 0.7 | 9.38 | 169.23 | 0.16 | 6.67 | 33.33 | 0 | 0 | 0 | -15.12 | -126.54 | -104.35 |
| 21Q3 (8) | 0.45 | 149.45 | -72.56 | 0.29 | 174.36 | 422.22 | 0.4 | -78.02 | 127.4 | 0.07 | -83.72 | 800.0 | 0.74 | 156.92 | -52.26 | 0.06 | -25.0 | -40.0 | 0 | 0 | 0 | 1.25 | -24.53 | -53.6 | 0.84 | -12.5 | 42.37 | 0.64 | -14.67 | 28.0 | 0.15 | 0.0 | 25.0 | 0 | 0 | 0 | 56.96 | 156.34 | -78.47 |
| 21Q2 (7) | -0.91 | -54.24 | -181.98 | -0.39 | -105.26 | -680.0 | 1.82 | 18100.0 | 3133.33 | 0.43 | -28.33 | 2050.0 | -1.3 | -66.67 | -222.64 | 0.08 | -57.89 | 60.0 | 0 | 0 | 0 | 1.65 | -70.25 | -8.43 | 0.96 | 45.45 | 1271.43 | 0.75 | 38.89 | -5.06 | 0.15 | 7.14 | 50.0 | 0 | 0 | 0 | -101.11 | -16.53 | -181.07 |
| 21Q1 (6) | -0.59 | -144.7 | -255.26 | -0.19 | 5.0 | -111.11 | 0.01 | 103.7 | 120.0 | 0.6 | 6100.0 | 5900.0 | -0.78 | -169.64 | -368.97 | 0.19 | -9.52 | 111.11 | 0 | 0 | 0 | 5.56 | -4.23 | 45.68 | 0.66 | 73.68 | 135.71 | 0.54 | 107.69 | 134.78 | 0.14 | 16.67 | 40.0 | 0 | 0 | 0 | -86.76 | -124.98 | -175.35 |
| 20Q4 (5) | 1.32 | -19.51 | 340.0 | -0.2 | -122.22 | -11.11 | -0.27 | 81.51 | 66.67 | -0.01 | 0.0 | 50.0 | 1.12 | -27.74 | 833.33 | 0.21 | 110.0 | 23.53 | 0 | 0 | 0 | 5.80 | 115.8 | 0.32 | 0.38 | -35.59 | 15.15 | 0.26 | -48.0 | 23.81 | 0.12 | 0.0 | 33.33 | 0 | 0 | 0 | 347.37 | 31.32 | 247.37 |
| 20Q3 (4) | 1.64 | 47.75 | 0.0 | -0.09 | -80.0 | 0.0 | -1.46 | -2333.33 | 0.0 | -0.01 | -150.0 | 0.0 | 1.55 | 46.23 | 0.0 | 0.1 | 100.0 | 0.0 | 0 | 0 | 0.0 | 2.69 | 48.92 | 0.0 | 0.59 | 742.86 | 0.0 | 0.5 | -36.71 | 0.0 | 0.12 | 20.0 | 0.0 | 0 | 0 | 0.0 | 264.52 | 112.09 | 0.0 |
| 20Q2 (3) | 1.11 | 192.11 | 0.0 | -0.05 | 44.44 | 0.0 | -0.06 | -20.0 | 0.0 | 0.02 | 100.0 | 0.0 | 1.06 | 265.52 | 0.0 | 0.05 | -44.44 | 0.0 | 0 | 0 | 0.0 | 1.81 | -52.67 | 0.0 | 0.07 | -75.0 | 0.0 | 0.79 | 243.48 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0.0 | 124.72 | 8.31 | 0.0 |
| 20Q1 (2) | 0.38 | 26.67 | 0.0 | -0.09 | 50.0 | 0.0 | -0.05 | 93.83 | 0.0 | 0.01 | 150.0 | 0.0 | 0.29 | 141.67 | 0.0 | 0.09 | -47.06 | 0.0 | 0 | 0 | 0.0 | 3.81 | -34.05 | 0.0 | 0.28 | -15.15 | 0.0 | 0.23 | 9.52 | 0.0 | 0.1 | 11.11 | 0.0 | 0 | 0 | 0.0 | 115.15 | 15.15 | 0.0 |
| 19Q4 (1) | 0.3 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | -0.81 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5.78 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 100.00 | 0.0 | 0.0 |
