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) | -1.18 | 0 | -1.75 | 0 | -1.53 | 0 | 0.04 | 0 | -2.93 | 0 | 0.79 | -43.17 | 0 | 0 | 5.61 | -27.5 | 0.3 | -77.44 | 0.49 | -78.51 | 0.21 | -25.0 | 0.34 | -8.11 | -113.46 | 0 |
| 2022 (9) | 4.4 | 25.71 | -0.08 | 0 | 0 | 0 | -0.72 | 0 | 4.32 | 34.58 | 1.39 | 223.26 | 0 | 0 | 7.74 | 335.03 | 1.33 | -47.01 | 2.28 | 23.91 | 0.28 | -6.67 | 0.37 | 0.0 | 150.17 | 7.69 |
| 2021 (8) | 3.5 | 41.7 | -0.29 | 0 | -2.37 | 0 | 0.23 | -39.47 | 3.21 | 189.19 | 0.43 | -74.4 | -0.1 | 0 | 1.78 | -82.08 | 2.51 | 234.67 | 1.84 | 1944.44 | 0.3 | -16.67 | 0.37 | 0.0 | 139.44 | -53.71 |
| 2020 (7) | 2.47 | 171.43 | -1.36 | 0 | 0.39 | 116.67 | 0.38 | 80.95 | 1.11 | 825.0 | 1.68 | 5500.0 | 0 | 0 | 9.93 | 5625.77 | 0.75 | -40.48 | 0.09 | -90.72 | 0.36 | -14.29 | 0.37 | -2.63 | 301.22 | 485.89 |
| 2019 (6) | 0.91 | 0 | -0.79 | 0 | 0.18 | 0 | 0.21 | 0 | 0.12 | 0 | 0.03 | 0.0 | 0 | 0 | 0.17 | 1.5 | 1.26 | -41.4 | 0.97 | -50.76 | 0.42 | 10.53 | 0.38 | 0.0 | 51.41 | 0 |
| 2018 (5) | -1.51 | 0 | -0.36 | 0 | -3.6 | 0 | -0.14 | 0 | -1.87 | 0 | 0.03 | 200.0 | 0 | 0 | 0.17 | 134.05 | 2.15 | 22.86 | 1.97 | -33.67 | 0.38 | 18.75 | 0.38 | 58.33 | -55.31 | 0 |
| 2017 (4) | 2.54 | 3.67 | -4.94 | 0 | 7.86 | 0 | 0.57 | 235.29 | -2.4 | 0 | 0.01 | 0 | 0 | 0 | 0.07 | 0 | 1.75 | 34.62 | 2.97 | 924.14 | 0.32 | 23.08 | 0.24 | 60.0 | 71.95 | -79.44 |
| 2016 (3) | 2.45 | 77.54 | 0.06 | 0 | -1.24 | 0 | 0.17 | -22.73 | 2.51 | 161.46 | 0 | 0 | 0 | 0 | -0.00 | 0 | 1.3 | -45.38 | 0.29 | -86.19 | 0.26 | 18.18 | 0.15 | 66.67 | 350.00 | 511.23 |
| 2015 (2) | 1.38 | -48.12 | -0.42 | 0 | 0.46 | 0 | 0.22 | 0 | 0.96 | -53.62 | 0.06 | 200.0 | 0.9 | 0 | 0.55 | 264.86 | 2.38 | -36.87 | 2.1 | -28.33 | 0.22 | 4.76 | 0.09 | 800.0 | 57.26 | -32.19 |
| 2014 (1) | 2.66 | 61.21 | -0.59 | 0 | -1.55 | 0 | -0.19 | 0 | 2.07 | 0 | 0.02 | -96.61 | -0.9 | 0 | 0.15 | -97.05 | 3.77 | 29.55 | 2.93 | 21.58 | 0.21 | 10.53 | 0.01 | 0.0 | 84.44 | 33.58 |
| 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) | 0.11 | 132.35 | 121.15 | 0.92 | 584.21 | 233.33 | 3.0 | 289.61 | 489.61 | 0.11 | 450.0 | 466.67 | 1.03 | 294.34 | 185.12 | 0.53 | 130.43 | 231.25 | 0 | 0 | 0 | 20.23 | 82.94 | 328.6 | -0.15 | 34.78 | -1600.0 | -0.13 | -44.44 | -152.0 | 0.06 | 0.0 | 20.0 | 0.07 | 0.0 | -22.22 | 0.00 | 100.0 | 100.0 |
| 24Q2 (19) | -0.34 | -70.0 | 41.38 | -0.19 | 88.41 | 29.63 | 0.77 | 1640.0 | 870.0 | 0.02 | 128.57 | 111.11 | -0.53 | 71.2 | 37.65 | 0.23 | 53.33 | -36.11 | 0 | 0 | 0 | 11.06 | 52.6 | 51.43 | -0.23 | -283.33 | -171.88 | -0.09 | -152.94 | -126.47 | 0.06 | 20.0 | 20.0 | 0.07 | 0.0 | -22.22 | -850.00 | -1132.5 | -603.45 |
| 24Q1 (18) | -0.2 | -119.23 | 82.14 | -1.64 | -88.51 | -2150.0 | -0.05 | 92.19 | -150.0 | -0.07 | -136.84 | -216.67 | -1.84 | -1182.35 | -76.92 | 0.15 | 50.0 | -11.76 | 0 | 0 | 0 | 7.25 | 86.96 | 35.98 | -0.06 | 75.0 | -127.27 | 0.17 | 177.27 | 30.77 | 0.05 | 0.0 | 0.0 | 0.07 | 0.0 | -22.22 | -68.97 | 0 | 83.37 |
| 23Q4 (17) | 1.04 | 300.0 | 252.94 | -0.87 | -26.09 | -162.59 | -0.64 | 16.88 | -3300.0 | 0.19 | 733.33 | -70.77 | 0.17 | 114.05 | -76.06 | 0.1 | -37.5 | -68.75 | 0 | 0 | -100.0 | 3.88 | -17.88 | -54.34 | -0.24 | -2500.0 | -143.64 | -0.22 | -188.0 | -266.67 | 0.05 | 0.0 | -28.57 | 0.07 | -22.22 | -22.22 | 0.00 | 100.0 | 100.0 |
| 23Q3 (16) | -0.52 | 10.34 | 36.59 | -0.69 | -155.56 | -238.0 | -0.77 | -670.0 | -42.59 | -0.03 | 83.33 | 93.33 | -1.21 | -42.35 | -278.12 | 0.16 | -55.56 | -72.88 | 0 | 0 | 100.0 | 4.72 | -35.37 | -68.56 | 0.01 | -96.88 | -87.5 | 0.25 | -26.47 | -73.12 | 0.05 | 0.0 | -28.57 | 0.09 | 0.0 | 0.0 | -133.33 | -10.34 | -77.24 |
| 23Q2 (15) | -0.58 | 48.21 | -113.39 | -0.27 | -437.5 | 83.73 | -0.1 | -400.0 | -25.0 | -0.18 | -400.0 | 64.0 | -0.85 | 18.27 | -131.84 | 0.36 | 111.76 | 50.0 | 0 | 0 | 0 | 7.30 | 37.02 | 60.04 | 0.32 | 45.45 | -13.51 | 0.34 | 161.54 | -52.11 | 0.05 | 0.0 | -28.57 | 0.09 | 0.0 | 0.0 | -120.83 | 70.87 | -124.28 |
| 23Q1 (14) | -1.12 | -64.71 | -171.34 | 0.08 | -94.24 | 125.81 | -0.02 | -200.0 | -103.28 | 0.06 | -90.77 | 113.95 | -1.04 | -246.48 | -182.54 | 0.17 | -46.88 | -26.09 | 0 | -100.0 | 0 | 5.33 | -37.22 | 15.85 | 0.22 | -60.0 | -33.33 | 0.13 | 316.67 | -81.43 | 0.05 | -28.57 | -37.5 | 0.09 | 0.0 | 0.0 | -414.81 | 39.0 | -329.87 |
| 22Q4 (13) | -0.68 | 17.07 | -135.79 | 1.39 | 178.0 | 1058.33 | 0.02 | 103.7 | 101.83 | 0.65 | 244.44 | 712.5 | 0.71 | 321.88 | -64.85 | 0.32 | -45.76 | -17.95 | 0.01 | 200.0 | 110.0 | 8.49 | -43.46 | 44.95 | 0.55 | 587.5 | -17.91 | -0.06 | -106.45 | -110.53 | 0.07 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | -680.00 | -803.9 | -361.26 |
| 22Q3 (12) | -0.82 | -118.94 | 13.68 | 0.5 | 130.12 | 194.34 | -0.54 | -575.0 | 15.62 | -0.45 | 10.0 | 0 | -0.32 | -111.99 | 78.38 | 0.59 | 145.83 | 1866.67 | -0.01 | 0 | 0 | 15.01 | 229.03 | 3382.95 | 0.08 | -78.38 | -90.7 | 0.93 | 30.99 | 27.4 | 0.07 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | -75.23 | -115.12 | 29.52 |
| 22Q2 (11) | 4.33 | 175.8 | 51.4 | -1.66 | -435.48 | -973.68 | -0.08 | -113.11 | 78.38 | -0.5 | -16.28 | -516.67 | 2.67 | 111.9 | -12.46 | 0.24 | 4.35 | 2300.0 | 0 | 0 | 0 | 4.56 | -0.81 | 2555.51 | 0.37 | 12.12 | -49.32 | 0.71 | 1.43 | 108.82 | 0.07 | -12.5 | 0.0 | 0.09 | 0.0 | 0.0 | 497.70 | 175.8 | -12.99 |
| 22Q1 (10) | 1.57 | -17.37 | 590.62 | -0.31 | -358.33 | -342.86 | 0.61 | 155.96 | 325.93 | -0.43 | -637.5 | -1533.33 | 1.26 | -37.62 | 423.08 | 0.23 | -41.03 | 0 | 0 | 100.0 | 0 | 4.60 | -21.45 | 0 | 0.33 | -50.75 | 32.0 | 0.7 | 22.81 | 250.0 | 0.08 | 14.29 | 0.0 | 0.09 | 0.0 | 0.0 | 180.46 | -30.67 | 308.66 |
| 21Q4 (9) | 1.9 | 300.0 | -17.75 | 0.12 | 122.64 | 110.08 | -1.09 | -70.31 | -53.52 | 0.08 | 0 | 14.29 | 2.02 | 236.49 | 80.36 | 0.39 | 1200.0 | 1850.0 | -0.1 | 0 | 0 | 5.86 | 1258.56 | 1273.2 | 0.67 | -22.09 | 509.09 | 0.57 | -21.92 | 416.67 | 0.07 | 0.0 | -22.22 | 0.09 | 0.0 | 0.0 | 260.27 | 343.84 | 0 |
| 21Q3 (8) | -0.95 | -133.22 | -416.67 | -0.53 | -378.95 | 50.93 | -0.64 | -72.97 | -256.1 | 0 | -100.0 | -100.0 | -1.48 | -148.52 | -89.74 | 0.03 | 200.0 | -97.73 | 0 | 0 | 0 | 0.43 | 150.86 | -98.77 | 0.86 | 17.81 | 258.33 | 0.73 | 114.71 | 1360.0 | 0.07 | 0.0 | -22.22 | 0.09 | 0.0 | 0.0 | -106.74 | -118.66 | -181.84 |
| 21Q2 (7) | 2.86 | 993.75 | 872.97 | 0.19 | 371.43 | 157.58 | -0.37 | -37.04 | -155.22 | 0.12 | 300.0 | -29.41 | 3.05 | 882.05 | 535.71 | 0.01 | 0 | 0 | 0 | 0 | 100.0 | 0.17 | 0 | 0 | 0.73 | 192.0 | 87.18 | 0.34 | 70.0 | 112.5 | 0.07 | -12.5 | -22.22 | 0.09 | 0.0 | 0.0 | 572.00 | 761.38 | 625.62 |
| 21Q1 (6) | -0.32 | -113.85 | -239.13 | -0.07 | 94.12 | -105.65 | -0.27 | 61.97 | -1000.0 | 0.03 | -57.14 | -50.0 | -0.39 | -134.82 | -126.53 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.25 | 127.27 | 0 | 0.2 | 211.11 | 300.0 | 0.08 | -11.11 | -20.0 | 0.09 | 0.0 | 0.0 | -86.49 | 0 | -190.25 |
| 20Q4 (5) | 2.31 | 670.0 | 255.38 | -1.19 | -10.19 | -526.32 | -0.71 | -273.17 | -1283.33 | 0.07 | -12.5 | -53.33 | 1.12 | 243.59 | 143.48 | 0.02 | -98.48 | 0 | 0 | 0 | 0 | 0.43 | -98.78 | 0 | 0.11 | -54.17 | -77.08 | -0.18 | -460.0 | -151.43 | 0.09 | 0.0 | -10.0 | 0.09 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 20Q3 (4) | 0.3 | 181.08 | 0.0 | -1.08 | -227.27 | 0.0 | 0.41 | -38.81 | 0.0 | 0.08 | -52.94 | 0.0 | -0.78 | -11.43 | 0.0 | 1.32 | 0 | 0.0 | 0 | 100.0 | 0.0 | 35.01 | 0 | 0.0 | 0.24 | -38.46 | 0.0 | 0.05 | -68.75 | 0.0 | 0.09 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 130.43 | 219.86 | 0.0 |
| 20Q2 (3) | -0.37 | -260.87 | 0.0 | -0.33 | -126.61 | 0.0 | 0.67 | 2133.33 | 0.0 | 0.17 | 183.33 | 0.0 | -0.7 | -147.62 | 0.0 | 0 | -100.0 | 0.0 | -0.33 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.39 | 0 | 0.0 | 0.16 | 220.0 | 0.0 | 0.09 | -10.0 | 0.0 | 0.09 | 0.0 | 0.0 | -108.82 | -213.55 | 0.0 |
| 20Q1 (2) | 0.23 | -64.62 | 0.0 | 1.24 | 752.63 | 0.0 | 0.03 | -50.0 | 0.0 | 0.06 | -60.0 | 0.0 | 1.47 | 219.57 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 0.30 | 0 | 0.0 | 0 | -100.0 | 0.0 | 0.05 | -85.71 | 0.0 | 0.1 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 95.83 | -20.38 | 0.0 |
| 19Q4 (1) | 0.65 | 0.0 | 0.0 | -0.19 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.46 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 120.37 | 0.0 | 0.0 |
