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) | 0.7 | -70.59 | -0.08 | 0 | 2.65 | 0 | -0.12 | 0 | 0.62 | -80.0 | 0.13 | 18.18 | 0 | 0 | 2.09 | 14.76 | 0.94 | 46.88 | 0.81 | -2.41 | 0.25 | -13.79 | 0.26 | 0.0 | 53.03 | -69.25 |
| 2022 (9) | 2.38 | 21.43 | 0.72 | 41.18 | -3.38 | 0 | 0 | 0 | 3.1 | 25.51 | 0.11 | 266.67 | 0 | 0 | 1.82 | 262.42 | 0.64 | -45.3 | 0.83 | -12.63 | 0.29 | 7.41 | 0.26 | 0.0 | 172.46 | 30.23 |
| 2021 (8) | 1.96 | 0.51 | 0.51 | 0 | -1.99 | 0 | 0 | 0 | 2.47 | 0 | 0.03 | -40.0 | 0 | 0 | 0.50 | -52.96 | 1.17 | 0 | 0.95 | 0 | 0.27 | -25.0 | 0.26 | 0.0 | 132.43 | -93.21 |
| 2020 (7) | 1.95 | 140.74 | -3.1 | 0 | 1.14 | 0 | -0.03 | 0 | -1.15 | 0 | 0.05 | 0.0 | 0.01 | 0.0 | 1.07 | 29.49 | -0.33 | 0 | -0.52 | 0 | 0.36 | -43.75 | 0.26 | 766.67 | 1950.00 | 1994.44 |
| 2019 (6) | 0.81 | -11.96 | 0.11 | 0 | -1.1 | 0 | 0 | 0 | 0.92 | 2200.0 | 0.05 | -92.19 | 0.01 | 0 | 0.83 | -88.63 | 0.39 | -56.18 | 0.2 | -76.47 | 0.64 | 39.13 | 0.03 | 50.0 | 93.10 | 34.6 |
| 2018 (5) | 0.92 | 37.31 | -0.88 | 0 | 0.04 | -95.12 | 0 | 0 | 0.04 | -91.84 | 0.64 | -9.86 | -0.02 | 0 | 7.26 | -20.08 | 0.89 | -27.64 | 0.85 | -15.0 | 0.46 | 17.95 | 0.02 | 0.0 | 69.17 | 45.57 |
| 2017 (4) | 0.67 | -42.74 | -0.18 | 0 | 0.82 | 0 | 0 | 0 | 0.49 | 2350.0 | 0.71 | 29.09 | 0 | 0 | 9.08 | 39.66 | 1.23 | -8.89 | 1.0 | 9.89 | 0.39 | 0.0 | 0.02 | 0.0 | 47.52 | -46.39 |
| 2016 (3) | 1.17 | 0 | -1.15 | 0 | -0.38 | 0 | 0 | 0 | 0.02 | 0 | 0.55 | -40.86 | -0.01 | 0 | 6.50 | -49.6 | 1.35 | -18.67 | 0.91 | -30.53 | 0.39 | 14.71 | 0.02 | 100.0 | 88.64 | 0 |
| 2015 (2) | -0.24 | 0 | -0.9 | 0 | 1.65 | 26.92 | -0.07 | 0 | -1.14 | 0 | 0.93 | -27.34 | 0.04 | 0 | 12.90 | -44.88 | 1.66 | 7.1 | 1.31 | 1.55 | 0.34 | 112.5 | 0.01 | 0 | -14.46 | 0 |
| 2014 (1) | 0.46 | -72.29 | -1.39 | 0 | 1.3 | 0 | 0.14 | 0 | -0.93 | 0 | 1.28 | 113.33 | 0 | 0 | 23.40 | 45.47 | 1.55 | 58.16 | 1.29 | 79.17 | 0.16 | 33.33 | 0 | 0 | 31.72 | -83.95 |
| 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) | 0.89 | 1371.43 | 568.42 | -0.05 | -400.0 | 0.0 | -0.61 | -1.67 | -1933.33 | -0.05 | 0 | 0 | 0.84 | 1150.0 | 450.0 | 0.02 | 0 | -66.67 | -0.02 | -100.0 | 0 | 0.95 | 0 | -76.62 | 0.32 | -21.95 | 28.0 | 0.22 | -37.14 | -8.33 | 0.07 | 0.0 | 16.67 | 0.06 | 0.0 | 0.0 | 254.29 | 1843.67 | 581.8 |
| 24Q2 (19) | -0.07 | 72.0 | -16.67 | -0.01 | 99.05 | 50.0 | -0.6 | 75.9 | -650.0 | 0 | 0 | 0 | -0.08 | 93.85 | 0.0 | 0 | -100.0 | -100.0 | -0.01 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.41 | 64.0 | 355.56 | 0.35 | 45.83 | 400.0 | 0.07 | 0.0 | 16.67 | 0.06 | 0.0 | 0.0 | -14.58 | 78.42 | 53.82 |
| 24Q1 (18) | -0.25 | -128.09 | -457.14 | -1.05 | -10400.0 | -10400.0 | -2.49 | -188.93 | -6125.0 | 0 | 0 | 0 | -1.3 | -247.73 | -2266.67 | 0.01 | 0.0 | -50.0 | 0 | 0 | 0 | 0.68 | 40.82 | -56.8 | 0.25 | -53.7 | 316.67 | 0.24 | -47.83 | 500.0 | 0.07 | 16.67 | 0.0 | 0.06 | 0.0 | 0.0 | -67.57 | -144.03 | -264.09 |
| 23Q4 (17) | 0.89 | 568.42 | 25.35 | -0.01 | 80.0 | -103.45 | 2.8 | 9433.33 | 566.67 | 0 | 0 | 0 | 0.88 | 466.67 | -12.0 | 0.01 | -83.33 | 0.0 | 0 | 0 | 0 | 0.48 | -88.08 | -0.97 | 0.54 | 116.0 | 80.0 | 0.46 | 91.67 | 91.67 | 0.06 | 0.0 | -14.29 | 0.06 | 0.0 | 0.0 | 153.45 | 390.74 | -20.03 |
| 23Q3 (16) | -0.19 | -216.67 | -123.46 | -0.05 | -150.0 | 0 | -0.03 | 62.5 | 98.08 | 0 | 0 | 0 | -0.24 | -200.0 | -129.63 | 0.06 | 50.0 | 0 | 0 | 0 | 0 | 4.05 | 41.89 | 0 | 0.25 | 177.78 | 13.64 | 0.24 | 242.86 | -4.0 | 0.06 | 0.0 | -14.29 | 0.06 | 0.0 | 0.0 | -52.78 | -67.13 | -124.76 |
| 23Q2 (15) | -0.06 | -185.71 | -220.0 | -0.02 | -100.0 | 33.33 | -0.08 | -100.0 | 85.19 | 0 | 0 | 0 | -0.08 | -233.33 | -500.0 | 0.04 | 100.0 | 100.0 | 0 | 0 | 0 | 2.86 | 81.43 | 102.86 | 0.09 | 50.0 | -30.77 | 0.07 | 75.0 | 75.0 | 0.06 | -14.29 | -25.0 | 0.06 | 0.0 | 0.0 | -31.58 | -176.69 | -213.68 |
| 23Q1 (14) | 0.07 | -90.14 | -91.25 | -0.01 | -103.45 | -102.13 | -0.04 | 93.33 | 94.12 | 0 | 0 | 0 | 0.06 | -94.0 | -95.28 | 0.02 | 100.0 | -71.43 | 0 | 0 | 0 | 1.57 | 222.83 | -73.9 | 0.06 | -80.0 | 0 | 0.04 | -83.33 | -86.67 | 0.07 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 41.18 | -78.54 | -77.87 |
| 22Q4 (13) | 0.71 | -12.35 | 115.15 | 0.29 | 0 | 1066.67 | -0.6 | 61.54 | -100.0 | 0 | 0 | 0 | 1.0 | 23.46 | 233.33 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.49 | 0 | 0 | 0.3 | 36.36 | -36.17 | 0.24 | -4.0 | -41.46 | 0.07 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 191.89 | -9.98 | 214.0 |
| 22Q3 (12) | 0.81 | 1520.0 | 125.0 | 0 | 100.0 | -100.0 | -1.56 | -188.89 | -50.0 | 0 | 0 | 0 | 0.81 | 3950.0 | 2.53 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.22 | 69.23 | -18.52 | 0.25 | 525.0 | 19.05 | 0.07 | -12.5 | 0.0 | 0.06 | 0.0 | -14.29 | 213.16 | 667.37 | 107.24 |
| 22Q2 (11) | 0.05 | -93.75 | -93.59 | -0.03 | -106.38 | -175.0 | -0.54 | 20.59 | -42.11 | 0 | 0 | 0 | 0.02 | -98.43 | -97.56 | 0.02 | -71.43 | 100.0 | 0 | 0 | 0 | 1.41 | -76.66 | 91.55 | 0.13 | 0 | -51.85 | 0.04 | -86.67 | -81.82 | 0.08 | 14.29 | 14.29 | 0.06 | 0.0 | -14.29 | 27.78 | -85.07 | -87.18 |
| 22Q1 (10) | 0.8 | 142.42 | 66.67 | 0.47 | 1666.67 | 571.43 | -0.68 | -126.67 | -142.86 | 0 | 0 | 0 | 1.27 | 323.33 | 130.91 | 0.07 | 0 | 600.0 | 0 | 0 | 0 | 6.03 | 0 | 768.97 | 0 | -100.0 | -100.0 | 0.3 | -26.83 | 172.73 | 0.07 | 0.0 | 0.0 | 0.06 | 0.0 | -14.29 | 186.05 | 204.44 | -3.1 |
| 21Q4 (9) | 0.33 | -8.33 | -51.47 | -0.03 | -106.98 | 95.59 | -0.3 | 71.15 | -200.0 | 0 | 0 | 0 | 0.3 | -62.03 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.47 | 74.07 | 327.27 | 0.41 | 95.24 | 215.38 | 0.07 | 0.0 | -22.22 | 0.06 | -14.29 | -14.29 | 61.11 | -40.59 | -73.94 |
| 21Q3 (8) | 0.36 | -53.85 | -53.25 | 0.43 | 975.0 | 129.66 | -1.04 | -173.68 | -1980.0 | 0 | 0 | 0 | 0.79 | -3.66 | 216.18 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.27 | 0.0 | 800.0 | 0.21 | -4.55 | 2200.0 | 0.07 | 0.0 | 40.0 | 0.07 | 0.0 | 0.0 | 102.86 | -52.53 | -85.31 |
| 21Q2 (7) | 0.78 | 62.5 | 52.94 | 0.04 | -42.86 | 133.33 | -0.38 | -35.71 | -533.33 | 0 | 0 | 100.0 | 0.82 | 49.09 | 110.26 | 0.01 | 0.0 | -50.0 | 0 | 0 | -100.0 | 0.74 | 5.88 | -68.38 | 0.27 | 58.82 | 208.0 | 0.22 | 100.0 | 153.66 | 0.07 | 0.0 | -12.5 | 0.07 | 0.0 | 0.0 | 216.67 | 12.85 | 0 |
| 21Q1 (6) | 0.48 | -29.41 | 0 | 0.07 | 110.29 | 108.33 | -0.28 | -180.0 | -120.74 | 0 | 0 | 0 | 0.55 | 0 | 165.48 | 0.01 | 0 | 0.0 | 0 | 0 | 100.0 | 0.69 | 0 | -8.33 | 0.17 | 54.55 | 173.91 | 0.11 | -15.38 | 147.83 | 0.07 | -22.22 | -50.0 | 0.07 | 0.0 | 16.67 | 192.00 | -18.12 | 0 |
| 20Q4 (5) | 0.68 | -11.69 | 240.0 | -0.68 | 53.1 | -1260.0 | -0.1 | -100.0 | -1100.0 | 0 | 0 | 0 | 0 | 100.0 | -100.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.11 | 266.67 | 57.14 | 0.13 | 1400.0 | 550.0 | 0.09 | 80.0 | -43.75 | 0.07 | 0.0 | 600.0 | 234.48 | -66.5 | 122.76 |
| 20Q3 (4) | 0.77 | 50.98 | 0.0 | -1.45 | -1108.33 | 0.0 | -0.05 | 16.67 | 0.0 | 0 | 100.0 | 0.0 | -0.68 | -274.36 | 0.0 | 0.01 | -50.0 | 0.0 | 0 | -100.0 | 0.0 | 1.02 | -56.12 | 0.0 | 0.03 | 112.0 | 0.0 | -0.01 | 97.56 | 0.0 | 0.05 | -37.5 | 0.0 | 0.07 | 0.0 | 0.0 | 700.00 | 0 | 0.0 |
| 20Q2 (3) | 0.51 | 0 | 0.0 | -0.12 | 85.71 | 0.0 | -0.06 | -104.44 | 0.0 | -0.03 | 0 | 0.0 | 0.39 | 146.43 | 0.0 | 0.02 | 100.0 | 0.0 | 0.01 | 200.0 | 0.0 | 2.33 | 206.98 | 0.0 | -0.25 | -8.7 | 0.0 | -0.41 | -78.26 | 0.0 | 0.08 | -42.86 | 0.0 | 0.07 | 16.67 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | 0 | -100.0 | 0.0 | -0.84 | -1580.0 | 0.0 | 1.35 | 13400.0 | 0.0 | 0 | 0 | 0.0 | -0.84 | -660.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.01 | 0 | 0.0 | 0.76 | 9.85 | 0.0 | -0.23 | -428.57 | 0.0 | -0.23 | -1250.0 | 0.0 | 0.14 | -12.5 | 0.0 | 0.06 | 500.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 0.2 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.69 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 105.26 | 0.0 | 0.0 |
