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) | 1.1 | 18.28 | -0.33 | 0 | -2.05 | 0 | -0.16 | 0 | 0.77 | 250.0 | 0.32 | -31.91 | 0 | 0 | 2.65 | -18.32 | 0.12 | -20.0 | 0.26 | 36.84 | 0.64 | 3.23 | 0 | 0 | 122.22 | 6.45 |
| 2022 (9) | 0.93 | -23.77 | -0.71 | 0 | -0.23 | 0 | 0.43 | -65.87 | 0.22 | -95.61 | 0.47 | 23.68 | 0 | 0 | 3.25 | 26.08 | 0.15 | -83.52 | 0.19 | -86.71 | 0.62 | 1.64 | 0 | 0 | 114.81 | 91.99 |
| 2021 (8) | 1.22 | 6.09 | 3.79 | 0 | -2.23 | 0 | 1.26 | 0 | 5.01 | 0 | 0.38 | -22.45 | 0 | 0 | 2.57 | -27.44 | 0.91 | 4.6 | 1.43 | 217.78 | 0.61 | 1.67 | 0 | 0 | 59.80 | -45.4 |
| 2020 (7) | 1.15 | -30.72 | -1.28 | 0 | -0.44 | 0 | -0.01 | 0 | -0.13 | 0 | 0.49 | 188.24 | 0 | 0 | 3.55 | 236.87 | 0.87 | 11.54 | 0.45 | -25.0 | 0.6 | -6.25 | 0 | 0 | 109.52 | -17.53 |
| 2019 (6) | 1.66 | 0 | 0.19 | 0 | -1.45 | 0 | -0.15 | 0 | 1.85 | 0 | 0.17 | -88.19 | 0 | 0 | 1.05 | -85.96 | 0.78 | 0 | 0.6 | 0 | 0.64 | 0.0 | 0.01 | 0.0 | 132.80 | 0 |
| 2018 (5) | -0.47 | 0 | -0.57 | 0 | 0.42 | 0 | -0.06 | 0 | -1.04 | 0 | 1.44 | 41.18 | 0 | 0 | 7.50 | 55.96 | -0.14 | 0 | -0.34 | 0 | 0.64 | 6.67 | 0.01 | 0.0 | -151.61 | 0 |
| 2017 (4) | 1.35 | -52.96 | -0.91 | 0 | -0.87 | 0 | 0.17 | 0 | 0.44 | -77.32 | 1.02 | 148.78 | 0 | 0 | 4.81 | 124.25 | 0.63 | -52.63 | 0.94 | -12.96 | 0.6 | -4.76 | 0.01 | 0.0 | 87.10 | -47.8 |
| 2016 (3) | 2.87 | 37.98 | -0.93 | 0 | -1.12 | 0 | -0.01 | 0 | 1.94 | 29.33 | 0.41 | -60.58 | 0 | 0 | 2.15 | -52.76 | 1.33 | -25.7 | 1.08 | -16.28 | 0.63 | 40.0 | 0.01 | 0.0 | 166.86 | 40.39 |
| 2015 (2) | 2.08 | 39.6 | -0.58 | 0 | -1.33 | 0 | -0.71 | 0 | 1.5 | 0 | 1.04 | -50.71 | 0 | 0 | 4.54 | -46.84 | 1.79 | 49.17 | 1.29 | 51.76 | 0.45 | 32.35 | 0.01 | 0 | 118.86 | -5.07 |
| 2014 (1) | 1.49 | 77.38 | -2.18 | 0 | -1.06 | 0 | 0.44 | 4300.0 | -0.69 | 0 | 2.11 | 70.16 | 0 | 0 | 8.54 | 65.96 | 1.2 | -11.11 | 0.85 | -7.61 | 0.34 | 0.0 | 0 | 0 | 125.21 | 87.82 |
| 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) | 0.07 | -30.0 | -91.36 | -0.36 | -227.27 | -56.52 | 0.02 | 104.88 | 102.74 | 0.06 | 500.0 | -53.85 | -0.29 | -2800.0 | -150.0 | 0.03 | -72.73 | -57.14 | 0 | 0 | 0 | 0.93 | -74.94 | -58.21 | 0.12 | 71.43 | 500.0 | 0.14 | 27.27 | 133.33 | 0.13 | -18.75 | -18.75 | 0 | 0 | 0 | 25.93 | -30.0 | -92.96 |
| 24Q2 (19) | 0.1 | -83.61 | 0 | -0.11 | -157.89 | -83.33 | -0.41 | -1466.67 | 2.38 | 0.01 | -66.67 | 112.5 | -0.01 | -101.25 | 83.33 | 0.11 | -73.17 | 120.0 | 0 | 0 | 0 | 3.73 | -74.44 | 81.22 | 0.07 | -30.0 | 158.33 | 0.11 | -21.43 | 375.0 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | 37.04 | -81.79 | 0 |
| 24Q1 (18) | 0.61 | 577.78 | 205.0 | 0.19 | -13.64 | 173.08 | 0.03 | 103.9 | 125.0 | 0.03 | 142.86 | 250.0 | 0.8 | 158.06 | 1433.33 | 0.41 | 215.38 | 485.71 | 0 | 0 | 0 | 14.59 | 272.63 | 564.92 | 0.1 | -50.0 | 233.33 | 0.14 | -22.22 | 133.33 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | 203.33 | 668.15 | 123.67 |
| 23Q4 (17) | 0.09 | -88.89 | -87.32 | 0.22 | 195.65 | 134.38 | -0.77 | -5.48 | -232.76 | -0.07 | -153.85 | -133.33 | 0.31 | -46.55 | 342.86 | 0.13 | 85.71 | 18.18 | 0 | 0 | 0 | 3.92 | 75.09 | 15.69 | 0.2 | 900.0 | 600.0 | 0.18 | 200.0 | 1700.0 | 0.16 | 0.0 | 6.67 | 0 | 0 | 0 | 26.47 | -92.81 | -94.03 |
| 23Q3 (16) | 0.81 | 0 | 1925.0 | -0.23 | -283.33 | -227.78 | -0.73 | -73.81 | -40.38 | 0.13 | 262.5 | -40.91 | 0.58 | 1066.67 | 163.64 | 0.07 | 40.0 | -36.36 | 0 | 0 | 0 | 2.24 | 8.69 | -32.5 | 0.02 | 116.67 | 300.0 | 0.06 | 250.0 | 0 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | 368.18 | 0 | 1372.73 |
| 23Q2 (15) | 0 | -100.0 | -100.0 | -0.06 | 76.92 | 73.91 | -0.42 | -250.0 | -162.5 | -0.08 | -300.0 | -150.0 | -0.06 | 0.0 | 0 | 0.05 | -28.57 | -61.54 | 0 | 0 | 0 | 2.06 | -6.23 | -40.96 | -0.12 | -500.0 | -340.0 | -0.04 | -166.67 | -300.0 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q1 (14) | 0.2 | -71.83 | 500.0 | -0.26 | 59.38 | -1200.0 | -0.12 | -120.69 | 7.69 | -0.02 | 33.33 | -122.22 | -0.06 | -185.71 | 14.29 | 0.07 | -36.36 | -36.36 | 0 | 0 | 0 | 2.19 | -35.17 | -16.81 | 0.03 | 175.0 | -80.0 | 0.06 | 500.0 | -66.67 | 0.16 | 6.67 | 0.0 | 0 | 0 | 0 | 90.91 | -79.51 | 718.18 |
| 22Q4 (13) | 0.71 | 1675.0 | 914.29 | -0.64 | -455.56 | -326.67 | 0.58 | 211.54 | 171.6 | -0.03 | -113.64 | 0 | 0.07 | -68.18 | 187.5 | 0.11 | 0.0 | -15.38 | 0 | 0 | 0 | 3.38 | 2.15 | -4.71 | -0.04 | -300.0 | -130.77 | 0.01 | 0 | 110.0 | 0.15 | -6.25 | 0.0 | 0 | 0 | 0 | 443.75 | 1675.0 | 216.96 |
| 22Q3 (12) | 0.04 | -82.61 | -94.12 | 0.18 | 178.26 | 80.0 | -0.52 | -225.0 | 34.18 | 0.22 | 37.5 | 4.76 | 0.22 | 0 | -71.79 | 0.11 | -15.38 | 266.67 | 0 | 0 | 0 | 3.31 | -4.94 | 296.49 | -0.01 | -120.0 | -104.17 | 0 | 100.0 | -100.0 | 0.16 | 0.0 | 6.67 | 0 | 0 | 0 | 25.00 | -83.7 | -91.54 |
| 22Q2 (11) | 0.23 | 560.0 | 135.38 | -0.23 | -1050.0 | -105.65 | -0.16 | -23.08 | -633.33 | 0.16 | 77.78 | -85.19 | 0 | 100.0 | -100.0 | 0.13 | 18.18 | 18.18 | 0 | 0 | 0 | 3.49 | 32.12 | 19.45 | 0.05 | -66.67 | -77.27 | -0.01 | -105.56 | -100.81 | 0.16 | 0.0 | 6.67 | 0 | 0 | 0 | 153.33 | 1142.67 | 427.9 |
| 22Q1 (10) | -0.05 | -171.43 | -104.5 | -0.02 | 86.67 | 91.67 | -0.13 | 83.95 | 80.3 | 0.09 | 0 | 550.0 | -0.07 | 12.5 | -108.05 | 0.11 | -15.38 | -8.33 | 0 | 0 | 0 | 2.64 | -25.73 | -17.79 | 0.15 | 15.38 | -54.55 | 0.18 | 280.0 | -14.29 | 0.16 | 6.67 | 6.67 | 0 | 0 | 0 | -14.71 | -110.5 | -104.77 |
| 21Q4 (9) | 0.07 | -89.71 | -50.0 | -0.15 | -250.0 | 0.0 | -0.81 | -2.53 | -710.0 | 0 | -100.0 | 100.0 | -0.08 | -110.26 | -700.0 | 0.13 | 333.33 | 62.5 | 0 | 0 | 0 | 3.55 | 325.05 | 79.37 | 0.13 | -45.83 | -66.67 | -0.1 | -225.0 | -147.62 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0 | 140.00 | -52.65 | 260.0 |
| 21Q3 (8) | 0.68 | 204.62 | 142.86 | 0.1 | -97.54 | 112.99 | -0.79 | -2733.33 | -707.69 | 0.21 | -80.56 | 0 | 0.78 | -77.19 | 259.18 | 0.03 | -72.73 | -70.0 | 0 | 0 | 0 | 0.84 | -71.36 | -72.17 | 0.24 | 9.09 | -14.29 | 0.08 | -93.55 | -52.94 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0 | 295.65 | 732.24 | 237.89 |
| 21Q2 (7) | -0.65 | -158.56 | -185.53 | 4.07 | 1795.83 | 1200.0 | 0.03 | 104.55 | 150.0 | 1.08 | 5500.0 | 227.27 | 3.42 | 293.1 | 776.92 | 0.11 | -8.33 | -57.69 | 0 | 0 | 0 | 2.92 | -9.06 | -70.15 | 0.22 | -33.33 | 540.0 | 1.24 | 490.48 | 6300.0 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0 | -46.76 | -115.17 | -108.0 |
| 21Q1 (6) | 1.11 | 692.86 | 3800.0 | -0.24 | -60.0 | -1300.0 | -0.66 | -560.0 | -60.98 | -0.02 | 0.0 | 93.55 | 0.87 | 8800.0 | 8800.0 | 0.12 | 50.0 | 140.0 | 0 | 0 | 0 | 3.21 | 62.03 | 142.57 | 0.33 | -15.38 | 26.92 | 0.21 | 0.0 | 110.0 | 0.15 | 0.0 | 7.14 | 0 | 0 | 0 | 308.33 | 692.86 | 2566.67 |
| 20Q4 (5) | 0.14 | -50.0 | -75.86 | -0.15 | 80.52 | -250.0 | -0.1 | -176.92 | -66.67 | -0.02 | 0 | 80.0 | -0.01 | 97.96 | -101.47 | 0.08 | -20.0 | 100.0 | 0 | 0 | 0 | 1.98 | -34.06 | 103.47 | 0.39 | 39.29 | 62.5 | 0.21 | 23.53 | 40.0 | 0.15 | 0.0 | 7.14 | 0 | 0 | 0 | 38.89 | -55.56 | -80.56 |
| 20Q3 (4) | 0.28 | -63.16 | 0.0 | -0.77 | -108.11 | 0.0 | 0.13 | 316.67 | 0.0 | 0 | -100.0 | 0.0 | -0.49 | -225.64 | 0.0 | 0.1 | -61.54 | 0.0 | 0 | 0 | 0.0 | 3.00 | -69.28 | 0.0 | 0.28 | 660.0 | 0.0 | 0.17 | 950.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0.0 | 87.50 | -85.03 | 0.0 |
| 20Q2 (3) | 0.76 | 2633.33 | 0.0 | -0.37 | -1950.0 | 0.0 | -0.06 | 85.37 | 0.0 | 0.33 | 206.45 | 0.0 | 0.39 | 4000.0 | 0.0 | 0.26 | 420.0 | 0.0 | 0 | 0 | 0.0 | 9.77 | 638.95 | 0.0 | -0.05 | -119.23 | 0.0 | -0.02 | -120.0 | 0.0 | 0.15 | 7.14 | 0.0 | 0 | 0 | 0.0 | 584.62 | 4776.92 | 0.0 |
| 20Q1 (2) | -0.03 | -105.17 | 0.0 | 0.02 | -80.0 | 0.0 | -0.41 | -583.33 | 0.0 | -0.31 | -210.0 | 0.0 | -0.01 | -101.47 | 0.0 | 0.05 | 25.0 | 0.0 | 0 | 0 | 0.0 | 1.32 | 35.91 | 0.0 | 0.26 | 8.33 | 0.0 | 0.1 | -33.33 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0.0 | -12.50 | -106.25 | 0.0 |
| 19Q4 (1) | 0.58 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 0.68 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.97 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 200.00 | 0.0 | 0.0 |
