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) | -0.04 | 0 | -0.82 | 0 | 0.46 | 24.32 | -0.25 | 0 | -0.86 | 0 | 0.64 | -38.46 | -0.2 | 0 | 5.52 | -34.32 | -0.47 | 0 | -0.34 | 0 | 0.78 | 27.87 | 0.24 | 50.0 | -5.88 | 0 |
| 2022 (9) | 0.07 | -86.27 | -0.51 | 0 | 0.37 | -83.33 | 0.08 | -65.22 | -0.44 | 0 | 1.04 | -57.02 | -0.27 | 0 | 8.40 | -65.81 | -0.73 | 0 | -0.28 | 0 | 0.61 | 17.31 | 0.16 | 100.0 | 14.29 | -86.27 |
| 2021 (8) | 0.51 | 10.87 | -2.68 | 0 | 2.22 | 957.14 | 0.23 | 0 | -2.17 | 0 | 2.42 | 195.12 | -0.16 | 0 | 24.57 | 116.02 | -0.26 | 0 | -0.11 | 0 | 0.52 | 6.12 | 0.08 | -20.0 | 104.08 | -57.01 |
| 2020 (7) | 0.46 | 4500.0 | -0.84 | 0 | 0.21 | -91.39 | -0.07 | 0 | -0.38 | 0 | 0.82 | -59.0 | -0.05 | 0 | 11.37 | -49.73 | -0.52 | 0 | -0.4 | 0 | 0.49 | -22.22 | 0.1 | 11.11 | 242.11 | 3531.58 |
| 2019 (6) | 0.01 | -98.92 | -2.68 | 0 | 2.44 | 2950.0 | -0.04 | 0 | -2.67 | 0 | 2.0 | 455.56 | -0.53 | 0 | 22.62 | 787.38 | -0.39 | 0 | -0.57 | 0 | 0.63 | -7.35 | 0.09 | -10.0 | 6.67 | -89.82 |
| 2018 (5) | 0.93 | 9.41 | -0.06 | 0 | 0.08 | 100.0 | 0.23 | 76.92 | 0.87 | 0 | 0.36 | -62.89 | -0.03 | 0 | 2.55 | -66.91 | 0.73 | 0 | 0.64 | 0 | 0.68 | -5.56 | 0.1 | -9.09 | 65.49 | -76.11 |
| 2017 (4) | 0.85 | 183.33 | -1.15 | 0 | 0.04 | -94.81 | 0.13 | 0 | -0.3 | 0 | 0.97 | 6.59 | -0.1 | 0 | 7.70 | -14.74 | -0.41 | 0 | -0.52 | 0 | 0.72 | 0.0 | 0.11 | -15.38 | 274.19 | 402.69 |
| 2016 (3) | 0.3 | 200.0 | -1.19 | 0 | 0.77 | -48.67 | -0.13 | 0 | -0.89 | 0 | 0.91 | -42.04 | -0.15 | 0 | 9.04 | -50.38 | -0.16 | 0 | -0.3 | 0 | 0.72 | 5.88 | 0.13 | 0.0 | 54.55 | 0 |
| 2015 (2) | 0.1 | -84.13 | -1.47 | 0 | 1.5 | 70.45 | -0.04 | 0 | -1.37 | 0 | 1.57 | 292.5 | -0.1 | 0 | 18.21 | 428.19 | -0.91 | 0 | -0.85 | 0 | 0.68 | 4.62 | 0.13 | 116.67 | 0.00 | 0 |
| 2014 (1) | 0.63 | -35.71 | -0.86 | 0 | 0.88 | 0 | 0.03 | 0 | -0.23 | 0 | 0.4 | -42.03 | -0.06 | 0 | 3.45 | -48.33 | 0.54 | 25.58 | 0.3 | 3.45 | 0.65 | 8.33 | 0.06 | 20.0 | 62.38 | -40.17 |
| 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) | 0.01 | 104.0 | -95.24 | -0.18 | -5.88 | 25.0 | 0.24 | 580.0 | 172.73 | -0.06 | 40.0 | -250.0 | -0.17 | 59.52 | -466.67 | 0.06 | -50.0 | -33.33 | -0.1 | -25.0 | -150.0 | 2.43 | -47.77 | -21.19 | -0.31 | -10.71 | -675.0 | -0.27 | 3.57 | 0 | 0.23 | 0.0 | 15.0 | 0.08 | 100.0 | 60.0 | 25.00 | 0 | -70.24 |
| 24Q2 (19) | -0.25 | 16.67 | -66.67 | -0.17 | 19.05 | 71.67 | -0.05 | -105.38 | -104.85 | -0.1 | -242.86 | -25.0 | -0.42 | 17.65 | 44.0 | 0.12 | -33.33 | -33.33 | -0.08 | -33.33 | -33.33 | 4.65 | -40.05 | -14.21 | -0.28 | 37.78 | -566.67 | -0.28 | 28.21 | 0 | 0.23 | 4.55 | 21.05 | 0.04 | -20.0 | -50.0 | 0.00 | 0 | 100.0 |
| 24Q1 (18) | -0.3 | -200.0 | -2900.0 | -0.21 | -23.53 | -210.53 | 0.93 | 522.73 | 4750.0 | 0.07 | 133.33 | 600.0 | -0.51 | -88.89 | -383.33 | 0.18 | 12.5 | -18.18 | -0.06 | -200.0 | 25.0 | 7.76 | 16.38 | 4.39 | -0.45 | -7.14 | -462.5 | -0.39 | -11.43 | 0 | 0.22 | 10.0 | 22.22 | 0.05 | -28.57 | 0.0 | 0.00 | 0 | 100.0 |
| 23Q4 (17) | -0.1 | -147.62 | 74.36 | -0.17 | 29.17 | -950.0 | -0.22 | 33.33 | -215.79 | -0.21 | -625.0 | -800.0 | -0.27 | -800.0 | 27.03 | 0.16 | 77.78 | 233.33 | -0.02 | 50.0 | 66.67 | 6.67 | 116.3 | 295.56 | -0.42 | -950.0 | -180.0 | -0.35 | 0 | -600.0 | 0.2 | 0.0 | 11.11 | 0.07 | 40.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 23Q3 (16) | 0.21 | 240.0 | -51.16 | -0.24 | 60.0 | 54.72 | -0.33 | -132.04 | -135.71 | 0.04 | 150.0 | 0.0 | -0.03 | 96.0 | 70.0 | 0.09 | -50.0 | -81.25 | -0.04 | 33.33 | 42.86 | 3.08 | -43.15 | -79.97 | -0.04 | -166.67 | 82.61 | 0 | 0 | 100.0 | 0.2 | 5.26 | 25.0 | 0.05 | -37.5 | 66.67 | 84.00 | 251.2 | -82.42 |
| 23Q2 (15) | -0.15 | -1400.0 | -150.0 | -0.6 | -415.79 | -287.5 | 1.03 | 5250.0 | 212.12 | -0.08 | -900.0 | -366.67 | -0.75 | -516.67 | -220.97 | 0.18 | -18.18 | -43.75 | -0.06 | 25.0 | 14.29 | 5.42 | -27.05 | -48.49 | 0.06 | 175.0 | 133.33 | 0 | 0 | 100.0 | 0.19 | 5.56 | 35.71 | 0.08 | 60.0 | 100.0 | -55.56 | -1177.78 | -127.78 |
| 23Q1 (14) | -0.01 | 97.44 | 96.15 | 0.19 | 850.0 | 159.38 | -0.02 | -110.53 | 0 | 0.01 | -66.67 | 200.0 | 0.18 | 148.65 | 131.03 | 0.22 | 283.33 | -38.89 | -0.08 | -33.33 | 0.0 | 7.43 | 318.02 | -44.05 | -0.08 | 46.67 | 52.94 | 0 | 100.0 | 100.0 | 0.18 | 0.0 | 38.46 | 0.05 | -28.57 | 66.67 | -4.35 | 97.77 | 99.0 |
| 22Q4 (13) | -0.39 | -190.7 | -277.27 | 0.02 | 103.77 | 104.0 | 0.19 | 235.71 | -44.12 | 0.03 | -25.0 | -75.0 | -0.37 | -270.0 | -32.14 | -0.12 | -125.0 | -148.0 | -0.06 | 14.29 | 33.33 | -3.41 | -122.16 | -135.86 | -0.15 | 34.78 | 42.31 | -0.05 | 50.0 | 58.33 | 0.18 | 12.5 | 28.57 | 0.07 | 133.33 | 250.0 | -195.00 | -140.81 | -135.45 |
| 22Q3 (12) | 0.43 | 43.33 | 104.76 | -0.53 | -265.62 | 38.37 | -0.14 | -142.42 | -156.0 | 0.04 | 33.33 | -77.78 | -0.1 | -116.13 | 84.62 | 0.48 | 50.0 | -42.17 | -0.07 | 0.0 | -75.0 | 15.38 | 46.15 | -54.22 | -0.23 | -27.78 | -666.67 | -0.1 | -233.33 | -900.0 | 0.16 | 14.29 | 23.08 | 0.03 | -25.0 | 50.0 | 477.78 | 138.89 | 218.52 |
| 22Q2 (11) | 0.3 | 215.38 | 36.36 | 0.32 | 200.0 | 141.03 | 0.33 | 0 | -67.96 | 0.03 | 400.0 | 137.5 | 0.62 | 206.9 | 210.71 | 0.32 | -11.11 | -58.44 | -0.07 | 12.5 | -250.0 | 10.53 | -20.76 | -67.74 | -0.18 | -5.88 | -350.0 | -0.03 | 70.0 | 0 | 0.14 | 7.69 | 16.67 | 0.04 | 33.33 | 100.0 | 200.00 | 146.15 | 27.27 |
| 22Q1 (10) | -0.26 | -218.18 | -85.71 | -0.32 | 36.0 | 41.82 | 0 | -100.0 | -100.0 | -0.01 | -108.33 | -200.0 | -0.58 | -107.14 | 15.94 | 0.36 | 44.0 | -36.84 | -0.08 | 11.11 | -700.0 | 13.28 | 39.75 | -44.3 | -0.17 | 34.62 | -312.5 | -0.1 | 16.67 | -600.0 | 0.13 | -7.14 | 8.33 | 0.03 | 50.0 | 50.0 | -433.33 | -178.79 | -395.24 |
| 21Q4 (9) | 0.22 | 4.76 | -52.17 | -0.5 | 41.86 | -61.29 | 0.34 | 36.0 | 666.67 | 0.12 | -33.33 | 500.0 | -0.28 | 56.92 | -286.67 | 0.25 | -69.88 | -24.24 | -0.09 | -125.0 | -800.0 | 9.51 | -71.71 | -40.37 | -0.26 | -766.67 | -2700.0 | -0.12 | -1100.0 | -1100.0 | 0.14 | 7.69 | 16.67 | 0.02 | 0.0 | -33.33 | 550.00 | 266.67 | 67.39 |
| 21Q3 (8) | 0.21 | -4.55 | 600.0 | -0.86 | -10.26 | -1128.57 | 0.25 | -75.73 | 0.0 | 0.18 | 325.0 | 260.0 | -0.65 | -16.07 | -1525.0 | 0.83 | 7.79 | 654.55 | -0.04 | -100.0 | -166.67 | 33.60 | 2.99 | 419.32 | -0.03 | 25.0 | 75.0 | -0.01 | 0 | 83.33 | 0.13 | 8.33 | 8.33 | 0.02 | 0.0 | -33.33 | 150.00 | -4.55 | 350.0 |
| 21Q2 (7) | 0.22 | 257.14 | 540.0 | -0.78 | -41.82 | -3800.0 | 1.03 | 71.67 | 786.67 | -0.08 | -900.0 | 27.27 | -0.56 | 18.84 | -700.0 | 0.77 | 35.09 | 1383.33 | -0.02 | -100.0 | 80.0 | 32.63 | 36.8 | 1084.25 | -0.04 | -150.0 | 77.78 | 0 | -100.0 | 100.0 | 0.12 | 0.0 | 0.0 | 0.02 | 0.0 | -33.33 | 157.14 | 279.59 | 194.29 |
| 21Q1 (6) | -0.14 | -130.43 | -1500.0 | -0.55 | -77.42 | -25.0 | 0.6 | 1100.0 | 252.94 | 0.01 | -50.0 | 105.88 | -0.69 | -560.0 | -60.47 | 0.57 | 72.73 | 26.67 | -0.01 | 0.0 | 0.0 | 23.85 | 49.6 | -13.61 | 0.08 | 700.0 | 136.36 | 0.02 | 300.0 | 109.52 | 0.12 | 0.0 | 0.0 | 0.02 | -33.33 | 0.0 | -87.50 | -126.63 | 0 |
| 20Q4 (5) | 0.46 | 1433.33 | 130.0 | -0.31 | -342.86 | -29.17 | -0.06 | -124.0 | -113.95 | 0.02 | -60.0 | -66.67 | 0.15 | 475.0 | 475.0 | 0.33 | 200.0 | 65.0 | -0.01 | -116.67 | 50.0 | 15.94 | 146.38 | 48.26 | 0.01 | 108.33 | 104.0 | -0.01 | 83.33 | 96.0 | 0.12 | 0.0 | -14.29 | 0.03 | 0.0 | 50.0 | 328.57 | 885.71 | 0 |
| 20Q3 (4) | 0.03 | 160.0 | 0.0 | -0.07 | -250.0 | 0.0 | 0.25 | 266.67 | 0.0 | 0.05 | 145.45 | 0.0 | -0.04 | 42.86 | 0.0 | 0.11 | 283.33 | 0.0 | 0.06 | 160.0 | 0.0 | 6.47 | 295.2 | 0.0 | -0.12 | 33.33 | 0.0 | -0.06 | 50.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 33.33 | 120.0 | 0.0 |
| 20Q2 (3) | -0.05 | -600.0 | 0.0 | -0.02 | 95.45 | 0.0 | -0.15 | -188.24 | 0.0 | -0.11 | 35.29 | 0.0 | -0.07 | 83.72 | 0.0 | -0.06 | -113.33 | 0.0 | -0.1 | -900.0 | 0.0 | -3.31 | -112.01 | 0.0 | -0.18 | 18.18 | 0.0 | -0.12 | 42.86 | 0.0 | 0.12 | 0.0 | 0.0 | 0.03 | 50.0 | 0.0 | -166.67 | 0 | 0.0 |
| 20Q1 (2) | 0.01 | -95.0 | 0.0 | -0.44 | -83.33 | 0.0 | 0.17 | -60.47 | 0.0 | -0.17 | -383.33 | 0.0 | -0.43 | -975.0 | 0.0 | 0.45 | 125.0 | 0.0 | -0.01 | 50.0 | 0.0 | 27.61 | 156.75 | 0.0 | -0.22 | 12.0 | 0.0 | -0.21 | 16.0 | 0.0 | 0.12 | -14.29 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | 0.2 | 0.0 | 0.0 | -0.24 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 10.75 | 0.0 | 0.0 | -0.25 | 0.0 | 0.0 | -0.25 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
