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) | 1.07 | -3.6 | 0.19 | 0 | -1.52 | 0 | 0.08 | 0 | 1.26 | 57.5 | 0.07 | -36.36 | -0.02 | 0 | 1.47 | -23.66 | -0.37 | 0 | 3.5 | 22.38 | 0.15 | 7.14 | 0 | 0 | 29.32 | -20.77 |
| 2022 (9) | 1.11 | 0 | -0.31 | 0 | -1.29 | 0 | -0.04 | 0 | 0.8 | 0 | 0.11 | 57.14 | 0 | 0 | 1.93 | 72.0 | -0.07 | 0 | 2.86 | 82.17 | 0.14 | 0.0 | 0 | 0 | 37.00 | 0 |
| 2021 (8) | -0.75 | 0 | -0.91 | 0 | -1.0 | 0 | -0.05 | 0 | -1.66 | 0 | 0.07 | 0.0 | 0 | 0 | 1.12 | -23.84 | 0.26 | 52.94 | 1.57 | 72.53 | 0.14 | -26.32 | 0 | 0 | -43.86 | 0 |
| 2020 (7) | 0.53 | 0 | -0.57 | 0 | -0.88 | 0 | 0.09 | 350.0 | -0.04 | 0 | 0.07 | 40.0 | 0 | 0 | 1.47 | 74.41 | 0.17 | 21.43 | 0.91 | -5.21 | 0.19 | 0.0 | 0 | 0 | 48.18 | 0 |
| 2019 (6) | -0.04 | 0 | -0.17 | 0 | 0 | 0 | 0.02 | 0 | -0.21 | 0 | 0.05 | -28.57 | 0 | 0 | 0.84 | -19.06 | 0.14 | -26.32 | 0.96 | -16.52 | 0.19 | 0.0 | 0 | 0 | -3.48 | 0 |
| 2018 (5) | 0.17 | 0 | -0.04 | 0 | 0 | 0 | -0.02 | 0 | 0.13 | 0 | 0.07 | 133.33 | 0 | 0 | 1.04 | 130.56 | 0.19 | -58.7 | 1.15 | 57.53 | 0.19 | 5.56 | 0 | 0 | 12.69 | 0 |
| 2017 (4) | -0.32 | 0 | -0.03 | 0 | 0 | 0 | -0.05 | 0 | -0.35 | 0 | 0.03 | -40.0 | 0 | 0 | 0.45 | -43.8 | 0.46 | -34.29 | 0.73 | -26.26 | 0.18 | 0.0 | 0 | 0 | -35.16 | 0 |
| 2016 (3) | -0.24 | 0 | -1.08 | 0 | 0 | 0 | 0.01 | -95.0 | -1.32 | 0 | 0.05 | 25.0 | 0 | 0 | 0.80 | 32.44 | 0.7 | 45.83 | 0.99 | 41.43 | 0.18 | 0.0 | 0 | 0 | -20.51 | 0 |
| 2015 (2) | 0.76 | 0 | -0.66 | 0 | 0 | 0 | 0.2 | 0 | 0.1 | 0 | 0.04 | 100.0 | 0 | 0 | 0.61 | 127.31 | 0.48 | -23.81 | 0.7 | -23.91 | 0.18 | -10.0 | 0 | 0 | 86.36 | 0 |
| 2014 (1) | -0.04 | 0 | -0.03 | 0 | 0 | 0 | -0.22 | 0 | -0.07 | 0 | 0.02 | -60.0 | 0 | 0 | 0.27 | -64.75 | 0.63 | 43.18 | 0.92 | 21.05 | 0.2 | 0.0 | 0 | 0 | -3.57 | 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) | 2.14 | 555.32 | 167.5 | 0.24 | 100.0 | 242.86 | -2.12 | 0 | -40.4 | 0.18 | 162.07 | 357.14 | 2.38 | 780.0 | 173.56 | 0.01 | -66.67 | -66.67 | -0.01 | 0 | 0 | 0.95 | -51.43 | -62.22 | -0.14 | -7.69 | 30.0 | 0.47 | -86.18 | -58.77 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 419.61 | 3171.17 | 518.92 |
| 24Q2 (19) | -0.47 | -422.22 | -1040.0 | 0.12 | 300.0 | 500.0 | 0 | 0 | 0 | -0.29 | -3000.0 | -866.67 | -0.35 | -133.33 | -1850.0 | 0.03 | 200.0 | 200.0 | 0 | 0 | 0 | 1.96 | 129.41 | 105.88 | -0.13 | -160.0 | -44.44 | 3.4 | 448.39 | 265.59 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -13.66 | -0.19 | -365.06 |
| 24Q1 (18) | -0.09 | -280.0 | -152.94 | -0.06 | -122.22 | 53.85 | 0 | 0 | 0 | 0.01 | -87.5 | -88.89 | -0.15 | -146.88 | -475.0 | 0.01 | -50.0 | 0.0 | 0 | 100.0 | 0 | 0.85 | -44.44 | 5.13 | -0.05 | -400.0 | 28.57 | 0.62 | 16.98 | -31.11 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | -13.64 | -255.45 | -175.4 |
| 23Q4 (17) | 0.05 | -93.75 | -83.33 | 0.27 | 285.71 | 292.86 | 0 | 100.0 | 0 | 0.08 | 214.29 | 233.33 | 0.32 | -63.22 | 100.0 | 0.02 | -33.33 | 100.0 | -0.01 | 0 | 0 | 1.54 | -38.97 | 56.92 | -0.01 | 95.0 | 93.75 | 0.53 | -53.51 | -32.05 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 8.77 | -87.06 | -76.02 |
| 23Q3 (16) | 0.8 | 1500.0 | -8.05 | 0.07 | 333.33 | -84.44 | -1.51 | 0 | -17.97 | -0.07 | -133.33 | -600.0 | 0.87 | 4250.0 | -34.09 | 0.03 | 200.0 | -25.0 | 0 | 0 | 0 | 2.52 | 164.71 | -11.13 | -0.2 | -122.22 | -185.71 | 1.14 | 22.58 | -1.72 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 67.80 | 1215.25 | -6.49 |
| 23Q2 (15) | 0.05 | -70.59 | 150.0 | -0.03 | 76.92 | 0 | 0 | 0 | 0 | -0.03 | -133.33 | -111.54 | 0.02 | -50.0 | 120.0 | 0.01 | 0.0 | -75.0 | 0 | 0 | 0 | 0.95 | 17.14 | -60.0 | -0.09 | -28.57 | -164.29 | 0.93 | 3.33 | 97.87 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 5.15 | -71.5 | 125.77 |
| 23Q1 (14) | 0.17 | -43.33 | 466.67 | -0.13 | 7.14 | 79.03 | 0 | 0 | 0 | 0.09 | 250.0 | 140.91 | 0.04 | -75.0 | 106.78 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.81 | -17.07 | -34.55 | -0.07 | 56.25 | -450.0 | 0.9 | 15.38 | 100.0 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 18.09 | -50.57 | 189.36 |
| 22Q4 (13) | 0.3 | -65.52 | 242.86 | -0.14 | -131.11 | 73.08 | 0 | 100.0 | 0 | -0.06 | -500.0 | -125.0 | 0.16 | -87.88 | 121.92 | 0.01 | -75.0 | 0.0 | 0 | 0 | 0 | 0.98 | -65.44 | 73.53 | -0.16 | -128.57 | -260.0 | 0.78 | -32.76 | 100.0 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 36.59 | -49.54 | 173.17 |
| 22Q3 (12) | 0.87 | 970.0 | 295.45 | 0.45 | 0 | 509.09 | -1.28 | 0 | -28.0 | -0.01 | -103.85 | 95.45 | 1.32 | 1420.0 | 1100.0 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 2.84 | 19.15 | 49.41 | -0.07 | -150.0 | -450.0 | 1.16 | 146.81 | 176.19 | 0.04 | 33.33 | 33.33 | 0 | 0 | 0 | 72.50 | 462.5 | 48.3 |
| 22Q2 (11) | -0.1 | -433.33 | 72.22 | 0 | 100.0 | -100.0 | 0 | 0 | 0 | 0.26 | 218.18 | 966.67 | -0.1 | 83.05 | 67.74 | 0.04 | 100.0 | 300.0 | 0 | 0 | 0 | 2.38 | 91.67 | 271.43 | 0.14 | 600.0 | 40.0 | 0.47 | 4.44 | 11.9 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -20.00 | -420.0 | 75.0 |
| 22Q1 (10) | 0.03 | 114.29 | 107.32 | -0.62 | -19.23 | -87.88 | 0 | 0 | 0 | -0.22 | -191.67 | -450.0 | -0.59 | 19.18 | 20.27 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0 | 1.24 | 119.88 | -16.77 | 0.02 | -80.0 | -50.0 | 0.45 | 15.38 | 32.35 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 6.25 | 112.5 | 105.79 |
| 21Q4 (9) | -0.21 | -195.45 | -800.0 | -0.52 | -372.73 | -300.0 | 0 | 100.0 | 0 | 0.24 | 209.09 | 1100.0 | -0.73 | -763.64 | -630.0 | 0.01 | -66.67 | -50.0 | 0 | 0 | 0 | 0.56 | -70.24 | -63.84 | 0.1 | 400.0 | 150.0 | 0.39 | -7.14 | -23.53 | 0.03 | 0.0 | -40.0 | 0 | 0 | 0 | -50.00 | -202.27 | -1033.33 |
| 21Q3 (8) | 0.22 | 161.11 | -63.93 | -0.11 | -320.0 | -10.0 | -1.0 | 0 | -13.64 | -0.22 | -633.33 | -466.67 | 0.11 | 135.48 | -78.43 | 0.03 | 200.0 | 200.0 | 0 | 0 | 0 | 1.90 | 196.2 | 112.66 | 0.02 | -80.0 | 0.0 | 0.42 | 0.0 | 133.33 | 0.03 | 0.0 | -40.0 | 0 | 0 | 0 | 48.89 | 161.11 | -81.57 |
| 21Q2 (7) | -0.36 | 12.2 | -500.0 | 0.05 | 115.15 | 116.13 | 0 | 0 | 0 | -0.03 | 25.0 | 0 | -0.31 | 58.11 | 16.22 | 0.01 | -50.0 | -66.67 | 0 | 0 | 0 | 0.64 | -57.05 | -77.56 | 0.1 | 150.0 | 100.0 | 0.42 | 23.53 | 500.0 | 0.03 | -25.0 | -40.0 | 0 | 0 | 0 | -80.00 | 25.85 | -60.0 |
| 21Q1 (6) | -0.41 | -1466.67 | -925.0 | -0.33 | -153.85 | -1000.0 | 0 | 0 | 0 | -0.04 | -300.0 | -500.0 | -0.74 | -640.0 | -957.14 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 1.49 | -4.48 | 95.52 | 0.04 | 0.0 | -42.86 | 0.34 | -33.33 | 126.67 | 0.04 | -20.0 | -20.0 | 0 | 0 | 0 | -107.89 | -2114.04 | -439.47 |
| 20Q4 (5) | 0.03 | -95.08 | -88.0 | -0.13 | -30.0 | -333.33 | 0 | 100.0 | 0 | 0.02 | -66.67 | 125.0 | -0.1 | -119.61 | -145.45 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0 | 1.56 | 75.0 | 17.97 | 0.04 | 100.0 | 300.0 | 0.51 | 183.33 | 59.38 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 5.36 | -97.98 | -92.07 |
| 20Q3 (4) | 0.61 | 1116.67 | 0.0 | -0.1 | 67.74 | 0.0 | -0.88 | 0 | 0.0 | 0.06 | 0 | 0.0 | 0.51 | 237.84 | 0.0 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0.0 | 0.89 | -68.75 | 0.0 | 0.02 | -60.0 | 0.0 | 0.18 | 157.14 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 265.22 | 630.43 | 0.0 |
| 20Q2 (3) | -0.06 | -50.0 | 0.0 | -0.31 | -933.33 | 0.0 | 0 | 0 | 0.0 | 0 | -100.0 | 0.0 | -0.37 | -428.57 | 0.0 | 0.03 | 200.0 | 0.0 | 0 | 0 | 0.0 | 2.86 | 274.29 | 0.0 | 0.05 | -28.57 | 0.0 | 0.07 | -53.33 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | -50.00 | -150.0 | 0.0 |
| 20Q1 (2) | -0.04 | -116.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.01 | 112.5 | 0.0 | -0.07 | -131.82 | 0.0 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0.0 | 0.76 | -42.37 | 0.0 | 0.07 | 600.0 | 0.0 | 0.15 | -53.12 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | -20.00 | -129.6 | 0.0 |
| 19Q4 (1) | 0.25 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.32 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 67.57 | 0.0 | 0.0 |
