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) | 1.46 | 0 | -1.07 | 0 | -0.22 | 0 | -0.22 | 0 | 0.39 | 0 | 1.39 | -41.1 | -0.06 | 0 | 5.90 | -35.23 | -0.73 | 0 | -0.17 | 0 | 0.81 | -2.41 | 0 | 0 | 228.12 | 0 |
| 2022 (9) | -0.49 | 0 | -2.03 | 0 | 1.57 | 74.44 | 0.29 | 0 | -2.52 | 0 | 2.36 | 67.38 | 0.15 | 87.5 | 9.10 | 42.0 | -0.11 | 0 | 0.63 | 50.0 | 0.83 | 0.0 | 0 | 0 | -33.56 | 0 |
| 2021 (8) | -0.55 | 0 | -0.95 | 0 | 0.9 | 0 | -0.52 | 0 | -1.5 | 0 | 1.41 | 187.76 | 0.08 | 0 | 6.41 | 143.53 | -0.14 | 0 | 0.42 | 0 | 0.83 | 0.0 | 0 | 0 | -44.00 | 0 |
| 2020 (7) | 1.8 | 51.26 | -2.58 | 0 | -1.62 | 0 | -0.05 | 0 | -0.78 | 0 | 0.49 | -67.33 | -0.25 | 0 | 2.63 | -60.03 | -1.03 | 0 | -0.61 | 0 | 0.83 | -16.16 | 0 | 0 | 818.18 | 298.78 |
| 2019 (6) | 1.19 | 63.01 | -0.57 | 0 | -0.9 | 0 | -0.19 | 0 | 0.62 | 0 | 1.5 | 61.29 | -0.08 | 0 | 6.59 | 75.46 | -1.0 | 0 | -0.41 | 0 | 0.99 | 5.32 | 0 | 0 | 205.17 | 164.19 |
| 2018 (5) | 0.73 | 0 | -1.22 | 0 | -1.67 | 0 | 0.36 | 0 | -0.49 | 0 | 0.93 | 36.76 | 0.1 | -92.59 | 3.75 | 33.56 | -0.23 | 0 | 0 | 0 | 0.94 | 0.0 | 0 | 0 | 77.66 | 0 |
| 2017 (4) | -1.71 | 0 | 6.35 | 110.96 | 0.36 | 0 | -0.35 | 0 | 4.64 | -23.56 | 0.68 | -26.09 | 1.35 | 2150.0 | 2.81 | -22.3 | -0.94 | 0 | -0.15 | 0 | 0.94 | -12.15 | 0 | 0 | -216.46 | 0 |
| 2016 (3) | 3.06 | -31.39 | 3.01 | 0 | -3.8 | 0 | 0.36 | -14.29 | 6.07 | 252.91 | 0.92 | -3.16 | 0.06 | 0 | 3.62 | 7.73 | 0.68 | 9.68 | 1.13 | 54.79 | 1.07 | -7.76 | 0 | 0 | 139.09 | -41.06 |
| 2015 (2) | 4.46 | 107.44 | -2.74 | 0 | -1.85 | 0 | 0.42 | 0 | 1.72 | -26.5 | 0.95 | 9.2 | 0 | 0 | 3.36 | 38.14 | 0.62 | -68.84 | 0.73 | -55.76 | 1.16 | -14.71 | 0 | 0 | 235.98 | 231.47 |
| 2014 (1) | 2.15 | 0 | 0.19 | 0 | -2.13 | 0 | -1.99 | 0 | 2.34 | 0 | 0.87 | 45.0 | -0.04 | 0 | 2.43 | 41.92 | 1.99 | -4.33 | 1.65 | 15.38 | 1.36 | 13.33 | 0.01 | 0.0 | 71.19 | 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) | 0.27 | 775.0 | -41.3 | -0.51 | -1375.0 | 20.31 | -0.67 | -494.12 | -770.0 | 0.08 | 700.0 | -82.61 | -0.24 | 0 | -33.33 | 0.2 | 81.82 | -56.52 | 0.06 | 166.67 | 20.0 | 3.56 | 100.26 | -51.88 | 0.12 | 200.0 | 146.15 | 0.19 | 171.43 | 850.0 | 0.2 | 0.0 | 0.0 | 0 | 0 | 0 | 69.23 | 567.31 | -66.89 |
| 24Q2 (19) | -0.04 | -105.63 | -233.33 | 0.04 | 114.29 | -84.62 | 0.17 | 120.99 | -54.05 | 0.01 | 106.67 | 101.92 | 0 | -100.0 | -100.0 | 0.11 | -60.71 | -64.52 | -0.09 | -550.0 | -50.0 | 1.78 | -62.49 | -66.12 | 0.04 | -50.0 | 133.33 | 0.07 | -61.11 | 133.33 | 0.2 | 0.0 | 0.0 | 0 | 0 | 0 | -14.81 | -107.93 | -213.58 |
| 24Q1 (18) | 0.71 | 86.84 | 20.34 | -0.28 | 0 | 60.0 | -0.81 | 31.36 | -265.31 | -0.15 | 48.28 | -215.38 | 0.43 | 13.16 | 490.91 | 0.28 | 0.0 | -17.65 | 0.02 | 100.0 | 140.0 | 4.74 | 5.25 | -27.26 | 0.08 | 300.0 | 125.81 | 0.18 | 325.0 | 238.46 | 0.2 | 0.0 | -4.76 | 0 | 0 | 0 | 186.84 | -41.0 | -74.67 |
| 23Q4 (17) | 0.38 | -17.39 | -68.85 | 0 | 100.0 | 100.0 | -1.18 | -1280.0 | -240.48 | -0.29 | -163.04 | -174.36 | 0.38 | 311.11 | -59.57 | 0.28 | -39.13 | -64.56 | 0.01 | -80.0 | -90.91 | 4.50 | -39.13 | -65.58 | -0.04 | 84.62 | 82.61 | -0.08 | -500.0 | 70.37 | 0.2 | 0.0 | 0.0 | 0 | 0 | 0 | 316.67 | 51.45 | 0 |
| 23Q3 (16) | 0.46 | 1433.33 | 146.94 | -0.64 | -346.15 | -16.36 | 0.1 | -72.97 | -85.92 | 0.46 | 188.46 | 43.75 | -0.18 | -162.07 | 88.24 | 0.46 | 48.39 | -25.81 | 0.05 | 183.33 | 25.0 | 7.40 | 40.99 | -13.76 | -0.26 | -116.67 | -273.33 | 0.02 | -33.33 | -94.74 | 0.2 | 0.0 | -4.76 | 0 | 0 | 0 | 209.09 | 1503.03 | 225.88 |
| 23Q2 (15) | 0.03 | -94.92 | 102.03 | 0.26 | 137.14 | 135.62 | 0.37 | -24.49 | -58.43 | -0.52 | -500.0 | 25.71 | 0.29 | 363.64 | 113.12 | 0.31 | -8.82 | -20.51 | -0.06 | -20.0 | -250.0 | 5.25 | -19.47 | -11.77 | -0.12 | 61.29 | -250.0 | 0.03 | 123.08 | -91.43 | 0.2 | -4.76 | -4.76 | 0 | 0 | 0 | 13.04 | -98.23 | 104.94 |
| 23Q1 (14) | 0.59 | -51.64 | -21.33 | -0.7 | -150.0 | -45.83 | 0.49 | -41.67 | 156.32 | 0.13 | -66.67 | -55.17 | -0.11 | -111.7 | -140.74 | 0.34 | -56.96 | -39.29 | -0.05 | -145.45 | -25.0 | 6.51 | -50.2 | -29.05 | -0.31 | -34.78 | -158.33 | -0.13 | 51.85 | -176.47 | 0.21 | 5.0 | 0.0 | 0 | 0 | 0 | 737.50 | 0 | 273.67 |
| 22Q4 (13) | 1.22 | 224.49 | 377.27 | -0.28 | 49.09 | 72.0 | 0.84 | 18.31 | 20.0 | 0.39 | 21.88 | 221.88 | 0.94 | 161.44 | 165.28 | 0.79 | 27.42 | 68.09 | 0.11 | 175.0 | 22.22 | 13.08 | 52.52 | 65.3 | -0.23 | -253.33 | 17.86 | -0.27 | -171.05 | -307.69 | 0.2 | -4.76 | -9.09 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 22Q3 (12) | -0.98 | 33.78 | -380.0 | -0.55 | 24.66 | -83.33 | 0.71 | -20.22 | 174.74 | 0.32 | 145.71 | 260.0 | -1.53 | 30.77 | -3160.0 | 0.62 | 58.97 | 287.5 | 0.04 | 0.0 | 300.0 | 8.58 | 44.24 | 195.85 | 0.15 | 87.5 | 650.0 | 0.38 | 8.57 | 442.86 | 0.21 | 0.0 | -4.55 | 0 | 0 | 0 | -166.10 | 37.15 | -237.63 |
| 22Q2 (11) | -1.48 | -297.33 | -5033.33 | -0.73 | -52.08 | -314.71 | 0.89 | 202.3 | 270.83 | -0.7 | -341.38 | -1300.0 | -2.21 | -918.52 | -697.3 | 0.39 | -30.36 | -32.76 | 0.04 | 200.0 | -84.62 | 5.95 | -35.24 | -45.26 | 0.08 | 166.67 | 300.0 | 0.35 | 105.88 | 337.5 | 0.21 | 0.0 | 10.53 | 0 | 0 | 0 | -264.29 | -233.9 | -2478.57 |
| 22Q1 (10) | 0.75 | 270.45 | 253.06 | -0.48 | 52.0 | 0 | -0.87 | -224.29 | -195.6 | 0.29 | 190.62 | 480.0 | 0.27 | 118.75 | 155.1 | 0.56 | 19.15 | 194.74 | -0.04 | -144.44 | 84.0 | 9.18 | 16.02 | 150.28 | -0.12 | 57.14 | -209.09 | 0.17 | 30.77 | 21.43 | 0.21 | -4.55 | 5.0 | 0 | 0 | 0 | 197.37 | 257.0 | 236.95 |
| 21Q4 (9) | -0.44 | -225.71 | -137.93 | -1.0 | -233.33 | 48.98 | 0.7 | 173.68 | 259.09 | -0.32 | -60.0 | -3300.0 | -1.44 | -2980.0 | -80.0 | 0.47 | 193.75 | 261.54 | 0.09 | 550.0 | 152.94 | 7.91 | 172.98 | 218.32 | -0.28 | -1500.0 | -21.74 | 0.13 | 85.71 | 154.17 | 0.22 | 0.0 | 15.79 | 0 | 0 | 0 | -125.71 | -204.16 | 0 |
| 21Q3 (8) | 0.35 | 1066.67 | 158.33 | -0.3 | -188.24 | -650.0 | -0.95 | -495.83 | -313.04 | -0.2 | -300.0 | 52.38 | 0.05 | -86.49 | 107.81 | 0.16 | -72.41 | 220.0 | -0.02 | -107.69 | -300.0 | 2.90 | -73.31 | 200.29 | 0.02 | 0.0 | 150.0 | 0.07 | -12.5 | -22.22 | 0.22 | 15.79 | 4.76 | 0 | 0 | 0 | 120.69 | 986.21 | 160.34 |
| 21Q2 (7) | 0.03 | 106.12 | -94.74 | 0.34 | 0 | 165.38 | 0.24 | -73.63 | 129.63 | -0.05 | -200.0 | -115.15 | 0.37 | 175.51 | 640.0 | 0.58 | 205.26 | 314.29 | 0.26 | 204.0 | 1400.0 | 10.86 | 196.12 | 165.33 | 0.02 | -81.82 | 105.71 | 0.08 | -42.86 | 136.36 | 0.19 | -5.0 | -9.52 | 0 | 0 | 0 | 11.11 | 107.71 | 0 |
| 21Q1 (6) | -0.49 | -142.24 | -173.13 | 0 | 100.0 | 100.0 | 0.91 | 306.82 | 750.0 | 0.05 | 400.0 | 66.67 | -0.49 | 38.75 | -179.03 | 0.19 | 46.15 | 18.75 | -0.25 | -47.06 | -257.14 | 3.67 | 47.56 | 9.58 | 0.11 | 147.83 | 126.83 | 0.14 | 158.33 | 158.33 | 0.2 | 5.26 | -9.09 | 0 | 0 | 0 | -144.12 | 0 | 0 |
| 20Q4 (5) | 1.16 | 293.33 | 404.35 | -1.96 | -4800.0 | -1052.94 | -0.44 | -91.3 | -780.0 | 0.01 | 102.38 | 133.33 | -0.8 | -25.0 | -1433.33 | 0.13 | 160.0 | -56.67 | -0.17 | -1800.0 | -750.0 | 2.49 | 157.51 | -53.52 | -0.23 | -475.0 | 23.33 | -0.24 | -366.67 | -41.18 | 0.19 | -9.52 | -24.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 20Q3 (4) | -0.6 | -205.26 | 0.0 | -0.04 | 92.31 | 0.0 | -0.23 | 71.6 | 0.0 | -0.42 | -227.27 | 0.0 | -0.64 | -1380.0 | 0.0 | 0.05 | -64.29 | 0.0 | 0.01 | 150.0 | 0.0 | 0.97 | -76.42 | 0.0 | -0.04 | 88.57 | 0.0 | 0.09 | 140.91 | 0.0 | 0.21 | 0.0 | 0.0 | 0 | 0 | 0.0 | -200.00 | 0 | 0.0 |
| 20Q2 (3) | 0.57 | -14.93 | 0.0 | -0.52 | -940.0 | 0.0 | -0.81 | -478.57 | 0.0 | 0.33 | 1000.0 | 0.0 | 0.05 | -91.94 | 0.0 | 0.14 | -12.5 | 0.0 | -0.02 | 71.43 | 0.0 | 4.09 | 22.3 | 0.0 | -0.35 | 14.63 | 0.0 | -0.22 | 8.33 | 0.0 | 0.21 | -4.55 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | 0.67 | 191.3 | 0.0 | -0.05 | 70.59 | 0.0 | -0.14 | -180.0 | 0.0 | 0.03 | 200.0 | 0.0 | 0.62 | 933.33 | 0.0 | 0.16 | -46.67 | 0.0 | -0.07 | -250.0 | 0.0 | 3.35 | -37.41 | 0.0 | -0.41 | -36.67 | 0.0 | -0.24 | -41.18 | 0.0 | 0.22 | -12.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 0.23 | 0.0 | 0.0 | -0.17 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 5.35 | 0.0 | 0.0 | -0.3 | 0.0 | 0.0 | -0.17 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 287.50 | 0.0 | 0.0 |
