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) | 1.53 | 61.05 | -4.1 | 0 | 3.34 | 0 | 0.02 | 100.0 | -2.57 | 0 | 0.2 | -31.03 | 0 | 0 | 1.77 | -40.03 | 0.85 | 49.12 | 0.78 | 105.26 | 0.32 | -5.88 | 0.07 | -22.22 | 130.77 | 11.5 |
| 2022 (9) | 0.95 | 578.57 | -0.03 | 0 | -0.52 | 0 | 0.01 | 0 | 0.92 | 922.22 | 0.29 | 190.0 | 0 | 0 | 2.96 | 172.54 | 0.57 | 83.87 | 0.38 | 40.74 | 0.34 | 9.68 | 0.09 | 12.5 | 117.28 | 452.91 |
| 2021 (8) | 0.14 | -81.08 | -0.05 | 0 | -0.16 | 0 | -0.03 | 0 | 0.09 | -88.16 | 0.1 | -62.96 | 0 | 0 | 1.09 | -67.55 | 0.31 | 0 | 0.27 | 107.69 | 0.31 | -8.82 | 0.08 | 100.0 | 21.21 | -85.38 |
| 2020 (7) | 0.74 | 2366.67 | 0.02 | -96.0 | -0.26 | 0 | -0.01 | 0 | 0.76 | 43.4 | 0.27 | 125.0 | 0 | 0 | 3.35 | 116.36 | -0.04 | 0 | 0.13 | 85.71 | 0.34 | -17.07 | 0.04 | 300.0 | 145.10 | 2269.93 |
| 2019 (6) | 0.03 | 0 | 0.5 | -20.63 | -0.7 | 0 | 0.03 | 0 | 0.53 | 6.0 | 0.12 | -29.41 | 0 | 0 | 1.55 | -29.87 | 0.08 | -76.47 | 0.07 | -70.83 | 0.41 | 51.85 | 0.01 | 0.0 | 6.12 | 0 |
| 2018 (5) | -0.13 | 0 | 0.63 | 800.0 | -0.76 | 0 | -0.01 | 0 | 0.5 | 0 | 0.17 | 70.0 | 0.01 | -80.0 | 2.20 | 53.68 | 0.34 | 0 | 0.24 | 0 | 0.27 | -3.57 | 0.01 | -50.0 | -25.00 | 0 |
| 2017 (4) | -0.25 | 0 | 0.07 | -84.78 | -0.07 | 0 | -0.21 | 0 | -0.18 | 0 | 0.1 | -47.37 | 0.05 | 0.0 | 1.43 | -48.73 | -0.03 | 0 | -0.06 | 0 | 0.28 | 0.0 | 0.02 | 0.0 | -104.17 | 0 |
| 2016 (3) | -0.14 | 0 | 0.46 | 170.59 | -0.05 | 0 | -0.22 | 0 | 0.32 | -38.46 | 0.19 | 35.71 | 0.05 | 0 | 2.80 | 24.32 | -0.24 | 0 | -0.09 | 0 | 0.28 | -3.45 | 0.02 | 0.0 | -66.67 | 0 |
| 2015 (2) | 0.35 | -50.7 | 0.17 | 0 | -0.47 | 0 | -0.21 | 0 | 0.52 | 0 | 0.14 | 133.33 | -0.09 | 0 | 2.25 | 134.08 | -0.02 | 0 | 0.23 | -47.73 | 0.29 | -3.33 | 0.02 | 0.0 | 64.81 | -30.62 |
| 2014 (1) | 0.71 | 115.15 | -1.56 | 0 | -0.49 | 0 | -0.17 | 0 | -0.85 | 0 | 0.06 | -64.71 | 0 | 0 | 0.96 | -60.75 | -0.06 | 0 | 0.44 | -15.38 | 0.3 | -14.29 | 0.02 | -50.0 | 93.42 | 157.62 |
| 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) | 0.69 | 245.0 | 40.82 | -2.39 | -210.39 | -91.2 | 0.81 | -71.38 | 20.9 | 0.02 | 150.0 | 100.0 | -1.7 | -198.25 | -123.68 | 0.33 | 13.79 | 371.43 | 0.01 | 0 | 150.0 | 10.86 | 9.68 | 348.17 | 0.08 | -52.94 | -33.33 | 0.12 | -29.41 | -36.84 | 0.1 | 11.11 | 25.0 | 0.02 | 0.0 | 0.0 | 287.50 | 302.5 | 70.15 |
| 24Q2 (19) | 0.2 | -28.57 | -59.18 | -0.77 | 30.63 | -385.19 | 2.83 | 322.39 | 4816.67 | -0.04 | -300.0 | -200.0 | -0.57 | 31.33 | -175.0 | 0.29 | 52.63 | 1350.0 | 0 | 0 | 0 | 9.90 | 54.19 | 1364.85 | 0.17 | -26.09 | -58.54 | 0.17 | -22.73 | -45.16 | 0.09 | 12.5 | 12.5 | 0.02 | 0.0 | 0.0 | 71.43 | -18.37 | -40.23 |
| 24Q1 (18) | 0.28 | -42.86 | 366.67 | -1.11 | 53.16 | -50.0 | 0.67 | -74.62 | 737.5 | -0.01 | 80.0 | -200.0 | -0.83 | 55.85 | -22.06 | 0.19 | 137.5 | 533.33 | 0 | -100.0 | 0 | 6.42 | 128.67 | 452.03 | 0.23 | 475.0 | -11.54 | 0.22 | 340.0 | -4.35 | 0.08 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 87.50 | -73.21 | 381.25 |
| 23Q4 (17) | 0.49 | 0.0 | 716.67 | -2.37 | -89.6 | -1723.08 | 2.64 | 294.03 | 1452.94 | -0.05 | -600.0 | -600.0 | -1.88 | -147.37 | -2585.71 | 0.08 | 14.29 | 33.33 | 0.02 | 200.0 | 0 | 2.81 | 15.89 | 22.57 | 0.04 | -66.67 | -73.33 | 0.05 | -73.68 | -50.0 | 0.08 | 0.0 | -11.11 | 0.02 | 0.0 | 0.0 | 326.67 | 93.33 | 1043.33 |
| 23Q3 (16) | 0.49 | 0.0 | -9.26 | -1.25 | -562.96 | -6150.0 | 0.67 | 1216.67 | 286.11 | 0.01 | -75.0 | 133.33 | -0.76 | -200.0 | -246.15 | 0.07 | 250.0 | -12.5 | -0.02 | 0 | 0 | 2.42 | 258.48 | -25.52 | 0.12 | -70.73 | -47.83 | 0.19 | -38.71 | 18.75 | 0.08 | 0.0 | -11.11 | 0.02 | 0.0 | 0.0 | 168.97 | 41.38 | -15.52 |
| 23Q2 (15) | 0.49 | 716.67 | 22.5 | 0.27 | 136.49 | 0.0 | -0.06 | -175.0 | 88.24 | 0.04 | 300.0 | 33.33 | 0.76 | 211.76 | 13.43 | 0.02 | -33.33 | 100.0 | 0 | 0 | 0 | 0.68 | -41.89 | 63.51 | 0.41 | 57.69 | 355.56 | 0.31 | 34.78 | 342.86 | 0.08 | 0.0 | -11.11 | 0.02 | 0.0 | 0.0 | 119.51 | 557.32 | -46.22 |
| 23Q1 (14) | 0.06 | 0.0 | 220.0 | -0.74 | -469.23 | -393.33 | 0.08 | -52.94 | -55.56 | 0.01 | 0.0 | 200.0 | -0.68 | -871.43 | -240.0 | 0.03 | -50.0 | -78.57 | 0 | 0 | 0 | 1.16 | -49.22 | -80.9 | 0.26 | 73.33 | 160.0 | 0.23 | 130.0 | 360.0 | 0.08 | -11.11 | 0.0 | 0.02 | 0.0 | 0.0 | 18.18 | -36.36 | 154.55 |
| 22Q4 (13) | 0.06 | -88.89 | 300.0 | -0.13 | -550.0 | -30.0 | 0.17 | 147.22 | 240.0 | 0.01 | 133.33 | 0 | -0.07 | -113.46 | 46.15 | 0.06 | -25.0 | 200.0 | 0 | 0 | 0 | 2.29 | -29.58 | 150.76 | 0.15 | -34.78 | 266.67 | 0.1 | -37.5 | 600.0 | 0.09 | 0.0 | 12.5 | 0.02 | 0.0 | 0.0 | 28.57 | -85.71 | 176.19 |
| 22Q3 (12) | 0.54 | 35.0 | 68.75 | -0.02 | -107.41 | 85.71 | -0.36 | 29.41 | -227.27 | -0.03 | -200.0 | 0.0 | 0.52 | -22.39 | 188.89 | 0.08 | 700.0 | 60.0 | 0 | 0 | 0 | 3.25 | 686.99 | 47.64 | 0.23 | 155.56 | 283.33 | 0.16 | 128.57 | 220.0 | 0.09 | 0.0 | 12.5 | 0.02 | 0.0 | 0.0 | 200.00 | -10.0 | -6.25 |
| 22Q2 (11) | 0.4 | 900.0 | 110.53 | 0.27 | 280.0 | 640.0 | -0.51 | -383.33 | -1600.0 | 0.03 | 400.0 | 0 | 0.67 | 435.0 | 378.57 | 0.01 | -92.86 | -66.67 | 0 | 0 | 0 | 0.41 | -93.21 | -66.25 | 0.09 | -10.0 | -50.0 | 0.07 | 40.0 | -41.67 | 0.09 | 12.5 | 28.57 | 0.02 | 0.0 | 0.0 | 222.22 | 766.67 | 145.61 |
| 22Q1 (10) | -0.05 | -66.67 | 84.85 | -0.15 | -50.0 | -160.0 | 0.18 | 260.0 | 325.0 | -0.01 | 0 | 0 | -0.2 | -53.85 | -150.0 | 0.14 | 600.0 | 1300.0 | 0 | 0 | 0 | 6.09 | 566.52 | 1300.0 | 0.1 | 211.11 | -37.5 | 0.05 | 350.0 | -58.33 | 0.08 | 0.0 | 14.29 | 0.02 | 0.0 | 0.0 | -33.33 | 11.11 | 78.79 |
| 21Q4 (9) | -0.03 | -109.38 | -121.43 | -0.1 | 28.57 | -162.5 | 0.05 | 145.45 | 150.0 | 0 | 100.0 | 100.0 | -0.13 | -172.22 | -143.33 | 0.02 | -60.0 | -60.0 | 0 | 0 | 0 | 0.91 | -58.54 | -60.18 | -0.09 | -250.0 | -125.0 | -0.02 | -140.0 | -133.33 | 0.08 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | -37.50 | -117.58 | -140.18 |
| 21Q3 (8) | 0.32 | 68.42 | -11.11 | -0.14 | -180.0 | 0.0 | -0.11 | -266.67 | 52.17 | -0.03 | 0 | 0 | 0.18 | 28.57 | -18.18 | 0.05 | 66.67 | -44.44 | 0 | 0 | 0 | 2.20 | 79.88 | -48.6 | 0.06 | -66.67 | 300.0 | 0.05 | -58.33 | 150.0 | 0.08 | 14.29 | 0.0 | 0.02 | 0.0 | 100.0 | 213.33 | 135.79 | -34.81 |
| 21Q2 (7) | 0.19 | 157.58 | 58.33 | -0.05 | -120.0 | 83.33 | -0.03 | 62.5 | -50.0 | 0 | 0 | 100.0 | 0.14 | 275.0 | 177.78 | 0.03 | 200.0 | -57.14 | 0 | 0 | 0 | 1.22 | 181.63 | -67.99 | 0.18 | 12.5 | 300.0 | 0.12 | 0.0 | 0 | 0.07 | 0.0 | -22.22 | 0.02 | 0.0 | 100.0 | 90.48 | 157.58 | -24.6 |
| 21Q1 (6) | -0.33 | -335.71 | -375.0 | 0.25 | 56.25 | -16.67 | -0.08 | -500.0 | -166.67 | 0 | 100.0 | 0 | -0.08 | -126.67 | -119.05 | 0.01 | -80.0 | -83.33 | 0 | 0 | 0 | 0.43 | -81.04 | -85.87 | 0.16 | 500.0 | 45.45 | 0.12 | 100.0 | 140.0 | 0.07 | -12.5 | -22.22 | 0.02 | 100.0 | 100.0 | -157.14 | -268.37 | -296.43 |
| 20Q4 (5) | 0.14 | -61.11 | -44.0 | 0.16 | 214.29 | 145.71 | 0.02 | 108.7 | 166.67 | -0.01 | 0 | -133.33 | 0.3 | 36.36 | 400.0 | 0.05 | -44.44 | 400.0 | 0 | 0 | 0 | 2.29 | -46.48 | 354.13 | -0.04 | -33.33 | 20.0 | 0.06 | 200.0 | 700.0 | 0.08 | 0.0 | -20.0 | 0.01 | 0.0 | 0.0 | 93.33 | -71.48 | -62.67 |
| 20Q3 (4) | 0.36 | 200.0 | 0.0 | -0.14 | 53.33 | 0.0 | -0.23 | -1050.0 | 0.0 | 0 | 100.0 | 0.0 | 0.22 | 222.22 | 0.0 | 0.09 | 28.57 | 0.0 | 0 | 0 | 0.0 | 4.29 | 12.04 | 0.0 | -0.03 | 66.67 | 0.0 | 0.02 | 0 | 0.0 | 0.08 | -11.11 | 0.0 | 0.01 | 0.0 | 0.0 | 327.27 | 172.73 | 0.0 |
| 20Q2 (3) | 0.12 | 0.0 | 0.0 | -0.3 | -200.0 | 0.0 | -0.02 | 33.33 | 0.0 | -0.01 | 0 | 0.0 | -0.18 | -142.86 | 0.0 | 0.07 | 16.67 | 0.0 | 0 | 0 | 0.0 | 3.83 | 24.32 | 0.0 | -0.09 | -181.82 | 0.0 | 0 | -100.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 120.00 | 50.0 | 0.0 |
| 20Q1 (2) | 0.12 | -52.0 | 0.0 | 0.3 | 185.71 | 0.0 | -0.03 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | 0.42 | 520.0 | 0.0 | 0.06 | 500.0 | 0.0 | 0 | 0 | 0.0 | 3.08 | 509.23 | 0.0 | 0.11 | 320.0 | 0.0 | 0.05 | 600.0 | 0.0 | 0.09 | -10.0 | 0.0 | 0.01 | 0.0 | 0.0 | 80.00 | -68.0 | 0.0 |
| 19Q4 (1) | 0.25 | 0.0 | 0.0 | -0.35 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 250.00 | 0.0 | 0.0 |
