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) | 3.96 | 3.39 | -0.61 | 0 | -1.31 | 0 | -0.07 | 0 | 3.35 | -24.21 | 0.17 | -34.62 | -0.05 | 0 | 0.61 | -32.87 | 3.98 | 26.35 | 3.3 | 11.49 | 0.78 | -2.5 | 0.09 | 50.0 | 94.96 | -5.28 |
| 2022 (9) | 3.83 | 0 | 0.59 | 0 | -1.74 | 0 | -0.48 | 0 | 4.42 | 0 | 0.26 | 116.67 | -0.02 | 0 | 0.91 | 73.65 | 3.15 | 63.21 | 2.96 | 106.99 | 0.8 | -12.09 | 0.06 | 0.0 | 100.26 | 0 |
| 2021 (8) | -1.84 | 0 | -0.66 | 0 | 4.11 | 0 | 0.12 | -53.85 | -2.5 | 0 | 0.12 | -40.0 | -0.08 | 0 | 0.53 | -47.72 | 1.93 | 129.76 | 1.43 | 57.14 | 0.91 | -4.21 | 0.06 | 0.0 | -76.67 | 0 |
| 2020 (7) | 3.42 | 235.29 | -0.02 | 0 | -6.04 | 0 | 0.26 | 0 | 3.4 | -44.54 | 0.2 | -48.72 | 0.04 | 33.33 | 1.00 | -37.36 | 0.84 | -20.75 | 0.91 | -44.51 | 0.95 | -2.06 | 0.06 | 20.0 | 178.12 | 364.52 |
| 2019 (6) | 1.02 | -34.62 | 5.11 | 0 | -3.18 | 0 | -0.02 | 0 | 6.13 | 0 | 0.39 | 39.29 | 0.03 | 0 | 1.60 | 13.06 | 1.06 | 6.0 | 1.64 | 7.89 | 0.97 | 212.9 | 0.05 | 66.67 | 38.35 | -54.28 |
| 2018 (5) | 1.56 | 31.09 | -2.3 | 0 | -2.19 | 0 | -0.11 | 0 | -0.74 | 0 | 0.28 | -30.0 | -0.06 | 0 | 1.42 | -52.59 | 1.0 | -55.95 | 1.52 | -11.11 | 0.31 | 34.78 | 0.03 | 50.0 | 83.87 | 38.14 |
| 2017 (4) | 1.19 | -49.36 | -6.59 | 0 | 3.11 | 283.95 | -0.03 | 0 | -5.4 | 0 | 0.4 | -41.18 | -0.05 | 0 | 2.99 | -43.68 | 2.27 | -22.53 | 1.71 | -22.27 | 0.23 | 35.29 | 0.02 | 100.0 | 60.71 | -38.51 |
| 2016 (3) | 2.35 | -42.26 | -0.7 | 0 | 0.81 | 0 | 0.03 | 0 | 1.65 | -45.18 | 0.68 | -33.98 | -0.02 | 0 | 5.31 | -33.26 | 2.93 | 7.33 | 2.2 | -14.4 | 0.17 | 30.77 | 0.01 | 0.0 | 98.74 | -34.25 |
| 2015 (2) | 4.07 | 26.79 | -1.06 | 0 | -1.9 | 0 | -0.01 | 0 | 3.01 | 34.98 | 1.03 | 4.04 | -0.01 | 0 | 7.96 | 2.67 | 2.73 | 9.2 | 2.57 | 9.36 | 0.13 | 30.0 | 0.01 | 0.0 | 150.18 | 15.09 |
| 2014 (1) | 3.21 | 0 | -0.98 | 0 | -1.48 | 0 | 0.01 | 0 | 2.23 | 0 | 0.99 | 450.0 | -0.01 | 0 | 7.75 | 357.83 | 2.5 | 33.69 | 2.35 | 35.84 | 0.1 | 11.11 | 0.01 | 0.0 | 130.49 | 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) | 0.53 | 15.22 | -70.56 | -1.09 | -1716.67 | -162.29 | -0.74 | 30.19 | -51.02 | 0.07 | 143.75 | 143.75 | -0.56 | -240.0 | -115.77 | 0.43 | -79.91 | 616.67 | -0.6 | -130.15 | 0 | 6.32 | -78.99 | 614.56 | 0.68 | -29.9 | -23.6 | 0.57 | -30.49 | -35.23 | 0.2 | -4.76 | 0.0 | 0.03 | 0.0 | 50.0 | 66.25 | 52.66 | -59.51 |
| 24Q2 (19) | 0.46 | -69.93 | 820.0 | -0.06 | 97.17 | 95.16 | -1.06 | -136.3 | -221.84 | -0.16 | 62.79 | 5.88 | 0.4 | 167.8 | 133.61 | 2.14 | 21300.0 | 5250.0 | 1.99 | 195.22 | 20000.0 | 30.10 | 22142.76 | 5137.13 | 0.97 | -19.83 | 12.79 | 0.82 | -32.23 | -1.2 | 0.21 | 10.53 | 5.0 | 0.03 | 0.0 | 50.0 | 43.40 | -59.44 | 811.32 |
| 24Q1 (18) | 1.53 | 9.29 | 115.49 | -2.12 | -96.3 | -5200.0 | 2.92 | 273.81 | 29300.0 | -0.43 | -195.56 | -138.89 | -0.59 | -284.38 | -188.06 | 0.01 | -66.67 | -75.0 | -2.09 | -6866.67 | 0 | 0.14 | -69.87 | -75.17 | 1.21 | 5.22 | 11.01 | 1.21 | 57.14 | 47.56 | 0.19 | 0.0 | 0.0 | 0.03 | 0.0 | 50.0 | 106.99 | -24.34 | 55.22 |
| 23Q4 (17) | 1.4 | -22.22 | -26.7 | -1.08 | -161.71 | -242.11 | -1.68 | -242.86 | -205.45 | 0.45 | 381.25 | 45.16 | 0.32 | -90.99 | -88.01 | 0.03 | -50.0 | -62.5 | -0.03 | 0 | -200.0 | 0.45 | -49.25 | -59.3 | 1.15 | 29.21 | 7.48 | 0.77 | -12.5 | 2.67 | 0.19 | -5.0 | -5.0 | 0.03 | 50.0 | 50.0 | 141.41 | -13.58 | -28.18 |
| 23Q3 (16) | 1.8 | 3500.0 | 66.67 | 1.75 | 241.13 | 3600.0 | -0.49 | -156.32 | 37.97 | -0.16 | 5.88 | 52.94 | 3.55 | 398.32 | 244.66 | 0.06 | 50.0 | 20.0 | 0 | 100.0 | 0 | 0.88 | 53.98 | 32.04 | 0.89 | 3.49 | 27.14 | 0.88 | 6.02 | 1.15 | 0.2 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 163.64 | 3336.36 | 65.15 |
| 23Q2 (15) | 0.05 | -92.96 | -96.3 | -1.24 | -3000.0 | -1966.67 | 0.87 | 8800.0 | 222.54 | -0.17 | 5.56 | -13.33 | -1.19 | -277.61 | -192.25 | 0.04 | 0.0 | -50.0 | -0.01 | 0 | -200.0 | 0.57 | 5.46 | -48.78 | 0.86 | -21.1 | -1.15 | 0.83 | 1.22 | 7.79 | 0.2 | 5.26 | 0.0 | 0.02 | 0.0 | 0.0 | 4.76 | -93.09 | -96.51 |
| 23Q1 (14) | 0.71 | -62.83 | 239.22 | -0.04 | -105.26 | 33.33 | -0.01 | 98.18 | -103.12 | -0.18 | -158.06 | 41.94 | 0.67 | -74.91 | 217.54 | 0.04 | -50.0 | 0.0 | 0 | 100.0 | 100.0 | 0.54 | -50.61 | -9.13 | 1.09 | 1.87 | 113.73 | 0.82 | 9.33 | 43.86 | 0.19 | -5.0 | -5.0 | 0.02 | 0.0 | 0.0 | 68.93 | -64.99 | 206.78 |
| 22Q4 (13) | 1.91 | 76.85 | 296.91 | 0.76 | 1620.0 | 2000.0 | -0.55 | 30.38 | -148.67 | 0.31 | 191.18 | 29.17 | 2.67 | 159.22 | 364.36 | 0.08 | 60.0 | 300.0 | -0.01 | 0 | 50.0 | 1.10 | 64.63 | 211.72 | 1.07 | 52.86 | 122.92 | 0.75 | -13.79 | 127.27 | 0.2 | 0.0 | -4.76 | 0.02 | 0.0 | 0.0 | 196.91 | 98.73 | 213.68 |
| 22Q3 (12) | 1.08 | -20.0 | 250.0 | -0.05 | 16.67 | 96.53 | -0.79 | -11.27 | -149.38 | -0.34 | -126.67 | -183.33 | 1.03 | -20.16 | 147.69 | 0.05 | -37.5 | 25.0 | 0 | -100.0 | 100.0 | 0.67 | -40.26 | -9.01 | 0.7 | -19.54 | -4.11 | 0.87 | 12.99 | 47.46 | 0.2 | 0.0 | -13.04 | 0.02 | 0.0 | 0.0 | 99.08 | -27.34 | 215.6 |
| 22Q2 (11) | 1.35 | 364.71 | 775.0 | -0.06 | 0.0 | -103.97 | -0.71 | -321.88 | -145.22 | -0.15 | 51.61 | -200.0 | 1.29 | 326.32 | -1.53 | 0.08 | 100.0 | 300.0 | 0.01 | 133.33 | 150.0 | 1.12 | 87.1 | 227.63 | 0.87 | 70.59 | 171.88 | 0.77 | 35.09 | 175.0 | 0.2 | 0.0 | -13.04 | 0.02 | 0.0 | 0.0 | 136.36 | 311.23 | 461.36 |
| 22Q1 (10) | -0.51 | 47.42 | -950.0 | -0.06 | -50.0 | 91.3 | 0.32 | -71.68 | 288.24 | -0.31 | -229.17 | -875.0 | -0.57 | 43.56 | 9.52 | 0.04 | 100.0 | 0.0 | -0.03 | -50.0 | -400.0 | 0.60 | 69.42 | -11.09 | 0.51 | 6.25 | 27.5 | 0.57 | 72.73 | 147.83 | 0.2 | -4.76 | -16.67 | 0.02 | 0.0 | 0.0 | -64.56 | 62.73 | -627.22 |
| 21Q4 (9) | -0.97 | -34.72 | -142.54 | -0.04 | 97.22 | 20.0 | 1.13 | -29.38 | 136.57 | 0.24 | 300.0 | 500.0 | -1.01 | 53.24 | -145.29 | 0.02 | -50.0 | -71.43 | -0.02 | 66.67 | -150.0 | 0.35 | -51.95 | -73.96 | 0.48 | -34.25 | 2300.0 | 0.33 | -44.07 | -29.79 | 0.21 | -8.7 | -12.5 | 0.02 | 0.0 | 0.0 | -173.21 | -102.08 | -155.46 |
| 21Q3 (8) | -0.72 | -260.0 | -224.14 | -1.44 | -195.36 | -203.6 | 1.6 | 1.91 | 147.62 | -0.12 | -140.0 | -33.33 | -2.16 | -264.89 | -209.64 | 0.04 | 100.0 | 100.0 | -0.06 | -200.0 | -200.0 | 0.74 | 115.1 | 102.21 | 0.73 | 128.12 | 32.73 | 0.59 | 110.71 | 110.71 | 0.23 | 0.0 | -4.17 | 0.02 | 0.0 | 100.0 | -85.71 | -127.14 | -178.33 |
| 21Q2 (7) | -0.2 | -433.33 | 9.09 | 1.51 | 318.84 | 343.55 | 1.57 | 1023.53 | 823.53 | -0.05 | -225.0 | -125.0 | 1.31 | 307.94 | 255.95 | 0.02 | -50.0 | -71.43 | -0.02 | -300.0 | -166.67 | 0.34 | -49.23 | -81.6 | 0.32 | -20.0 | 557.14 | 0.28 | 21.74 | 333.33 | 0.23 | -4.17 | 0.0 | 0.02 | 0.0 | 100.0 | -37.74 | -408.18 | 79.42 |
| 21Q1 (6) | 0.06 | -97.37 | -92.41 | -0.69 | -1280.0 | 8.0 | -0.17 | 94.5 | -170.83 | 0.04 | 0.0 | -63.64 | -0.63 | -128.25 | -1675.0 | 0.04 | -42.86 | 0.0 | 0.01 | -75.0 | 0 | 0.67 | -50.37 | -7.25 | 0.4 | 1900.0 | 17.65 | 0.23 | -51.06 | -17.86 | 0.24 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | 12.24 | -96.08 | -91.79 |
| 20Q4 (5) | 2.28 | 293.1 | 776.92 | -0.05 | -103.6 | -110.0 | -3.09 | 8.04 | -472.29 | 0.04 | 144.44 | 180.0 | 2.23 | 13.2 | 193.42 | 0.07 | 250.0 | -56.25 | 0.04 | 300.0 | 0.0 | 1.36 | 273.11 | -54.04 | 0.02 | -96.36 | -81.82 | 0.47 | 67.86 | 261.54 | 0.24 | 0.0 | 4.35 | 0.02 | 100.0 | 100.0 | 312.33 | 185.4 | 344.47 |
| 20Q3 (4) | 0.58 | 363.64 | 0.0 | 1.39 | 324.19 | 0.0 | -3.36 | -2076.47 | 0.0 | -0.09 | -145.0 | 0.0 | 1.97 | 334.52 | 0.0 | 0.02 | -71.43 | 0.0 | -0.02 | -166.67 | 0.0 | 0.36 | -80.43 | 0.0 | 0.55 | 885.71 | 0.0 | 0.28 | 333.33 | 0.0 | 0.24 | 4.35 | 0.0 | 0.01 | 0.0 | 0.0 | 109.43 | 159.69 | 0.0 |
| 20Q2 (3) | -0.22 | -127.85 | 0.0 | -0.62 | 17.33 | 0.0 | 0.17 | -29.17 | 0.0 | 0.2 | 81.82 | 0.0 | -0.84 | -2200.0 | 0.0 | 0.07 | 75.0 | 0.0 | 0.03 | 0 | 0.0 | 1.86 | 155.98 | 0.0 | -0.07 | -120.59 | 0.0 | -0.12 | -142.86 | 0.0 | 0.23 | -4.17 | 0.0 | 0.01 | 0.0 | 0.0 | -183.33 | -223.0 | 0.0 |
| 20Q1 (2) | 0.79 | 203.85 | 0.0 | -0.75 | -250.0 | 0.0 | 0.24 | -71.08 | 0.0 | 0.11 | 320.0 | 0.0 | 0.04 | -94.74 | 0.0 | 0.04 | -75.0 | 0.0 | 0 | -100.0 | 0.0 | 0.73 | -75.41 | 0.0 | 0.34 | 209.09 | 0.0 | 0.28 | 115.38 | 0.0 | 0.24 | 4.35 | 0.0 | 0.01 | 0.0 | 0.0 | 149.06 | 112.12 | 0.0 |
| 19Q4 (1) | 0.26 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.76 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 2.96 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 70.27 | 0.0 | 0.0 |
