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) | 3.01 | 0 | -0.25 | 0 | -1.96 | 0 | 0.01 | 0 | 2.76 | 0 | 0.03 | 0.0 | 0 | 0 | 0.13 | -2.91 | 0.9 | 40.62 | 0.78 | 21.88 | 0.15 | 7.14 | 0.01 | 0.0 | 320.21 | 0 |
| 2022 (9) | -0.9 | 0 | 0.19 | 0 | 0.19 | 0 | -0.36 | 0 | -0.71 | 0 | 0.03 | 200.0 | 0 | 0 | 0.13 | 184.01 | 0.64 | 20.75 | 0.64 | 42.22 | 0.14 | 7.69 | 0.01 | 0.0 | -113.92 | 0 |
| 2021 (8) | 1.86 | 0 | -0.22 | 0 | -1.66 | 0 | 0.06 | -50.0 | 1.64 | 69.07 | 0.01 | 0.0 | 0 | 0 | 0.05 | 0.56 | 0.53 | 12.77 | 0.45 | 15.38 | 0.13 | 0.0 | 0.01 | 0.0 | 315.25 | 0 |
| 2020 (7) | -0.02 | 0 | 0.99 | 0 | 1.56 | 178.57 | 0.12 | 0 | 0.97 | 0 | 0.01 | 0.0 | 0 | 0 | 0.05 | 2.73 | 0.47 | 4.44 | 0.39 | -15.22 | 0.13 | -18.75 | 0.01 | 0 | -3.77 | 0 |
| 2019 (6) | -1.33 | 0 | -0.16 | 0 | 0.56 | 0 | -0.03 | 0 | -1.49 | 0 | 0.01 | 0.0 | 0 | 0 | 0.05 | -25.27 | 0.45 | 32.35 | 0.46 | 9.52 | 0.16 | 77.78 | 0 | 0 | -214.52 | 0 |
| 2018 (5) | -0.57 | 0 | -0.98 | 0 | -0.28 | 0 | -0.01 | 0 | -1.55 | 0 | 0.01 | 0.0 | -0.01 | 0 | 0.06 | -17.48 | 0.34 | -2.86 | 0.42 | 13.51 | 0.09 | -18.18 | 0.01 | 0.0 | -109.62 | 0 |
| 2017 (4) | 0.93 | 43.08 | 0.05 | -16.67 | -0.35 | 0 | 0.34 | 1600.0 | 0.98 | 38.03 | 0.01 | -75.0 | -0.01 | 0 | 0.07 | -73.98 | 0.35 | -27.08 | 0.37 | -19.57 | 0.11 | -8.33 | 0.01 | -50.0 | 189.80 | 75.2 |
| 2016 (3) | 0.65 | -61.08 | 0.06 | 0 | -0.38 | 0 | 0.02 | -94.59 | 0.71 | -47.41 | 0.04 | 300.0 | -0.01 | 0 | 0.28 | 308.42 | 0.48 | -2.04 | 0.46 | -19.3 | 0.12 | 0.0 | 0.02 | 0.0 | 108.33 | -53.94 |
| 2015 (2) | 1.67 | -11.64 | -0.32 | 0 | -0.34 | 0 | 0.37 | 0 | 1.35 | -15.62 | 0.01 | -90.91 | -0.02 | 0 | 0.07 | -90.43 | 0.49 | 58.06 | 0.57 | 35.71 | 0.12 | -14.29 | 0.02 | 0.0 | 235.21 | -27.82 |
| 2014 (1) | 1.89 | 0 | -0.29 | 0 | -2.29 | 0 | -0.21 | 0 | 1.6 | 0 | 0.11 | -64.52 | -0.01 | 0 | 0.72 | -66.3 | 0.31 | 287.5 | 0.42 | 35.48 | 0.14 | -26.32 | 0.02 | 0.0 | 325.86 | 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) | -0.26 | -122.81 | -170.27 | 0.15 | 7.14 | -6.25 | -0.2 | 67.74 | 54.55 | -0.04 | -200.0 | 0 | -0.11 | -108.59 | -120.75 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.18 | 0 | 0 | 0.1 | -33.33 | -37.5 | 0.08 | -38.46 | -42.86 | 0.04 | 0.0 | 0.0 | 0 | -100.0 | 0 | -216.67 | -134.21 | -205.41 |
| 24Q2 (19) | 1.14 | 157.29 | 8.57 | 0.14 | 0 | 600.0 | -0.62 | -181.82 | 61.73 | 0.04 | -60.0 | -42.86 | 1.28 | 164.32 | 19.63 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.15 | -16.67 | -57.14 | 0.13 | -31.58 | -53.57 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 633.33 | 176.38 | 93.02 |
| 24Q1 (18) | -1.99 | -200.51 | -397.5 | 0 | -100.0 | 100.0 | -0.22 | -83.33 | -195.65 | 0.1 | 183.33 | 150.0 | -1.99 | -200.0 | -134.12 | 0.01 | 0 | -66.67 | 0 | 0 | 0 | 0.20 | 0 | -67.4 | 0.18 | -33.33 | 38.46 | 0.19 | -20.83 | 46.15 | 0.04 | 0.0 | 0.0 | 0.01 | 0 | 0 | -829.17 | -217.26 | -252.4 |
| 23Q4 (17) | 1.98 | 435.14 | 59.68 | 0.01 | -93.75 | 107.69 | -0.12 | 72.73 | 92.05 | -0.12 | 0 | 7.69 | 1.99 | 275.47 | 79.28 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.27 | 68.75 | 17.39 | 0.24 | 71.43 | 41.18 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 707.14 | 244.02 | 19.76 |
| 23Q3 (16) | 0.37 | -64.76 | 194.87 | 0.16 | 700.0 | -70.37 | -0.44 | 72.84 | -126.99 | 0 | -100.0 | -100.0 | 0.53 | -50.47 | 253.33 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.16 | -54.29 | 77.78 | 0.14 | -50.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 205.56 | -37.35 | 194.87 |
| 23Q2 (15) | 1.05 | 362.5 | 173.94 | 0.02 | 104.44 | 109.09 | -1.62 | -804.35 | -379.31 | 0.07 | 75.0 | -22.22 | 1.07 | 225.88 | 165.24 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.35 | 169.23 | 66.67 | 0.28 | 115.38 | 27.27 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 328.12 | 239.45 | 157.77 |
| 23Q1 (14) | -0.4 | -132.26 | -21.21 | -0.45 | -246.15 | 0 | 0.23 | 115.23 | 144.23 | 0.04 | 130.77 | 126.67 | -0.85 | -176.58 | -157.58 | 0.03 | 200.0 | 0 | 0 | 0 | 0 | 0.61 | 299.39 | 0 | 0.13 | -43.48 | 30.0 | 0.13 | -23.53 | 18.18 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | -235.29 | -139.85 | 0.18 |
| 22Q4 (13) | 1.24 | 417.95 | 61.04 | -0.13 | -124.07 | -116.67 | -1.51 | -192.64 | -239.81 | -0.13 | -360.0 | -44.44 | 1.11 | 640.0 | 56.34 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.15 | -11.21 | 0 | 0.23 | 155.56 | 53.33 | 0.17 | 21.43 | 41.67 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 590.48 | 372.53 | 15.03 |
| 22Q3 (12) | -0.39 | 72.54 | -126.0 | 0.54 | 345.45 | 1450.0 | 1.63 | 181.03 | 185.79 | 0.05 | -44.44 | -72.22 | 0.15 | 109.15 | -89.73 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.17 | 0 | 0 | 0.09 | -57.14 | -30.77 | 0.14 | -36.36 | 27.27 | 0.04 | 33.33 | 33.33 | 0 | 0 | 0 | -216.67 | 61.85 | -120.22 |
| 22Q2 (11) | -1.42 | -330.3 | -1677.78 | -0.22 | 0 | -15.79 | 0.58 | 211.54 | 238.1 | 0.09 | 160.0 | 80.0 | -1.64 | -396.97 | -1540.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.21 | 110.0 | 10.53 | 0.22 | 100.0 | 57.14 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | -568.00 | -140.97 | -1236.0 |
| 22Q1 (10) | -0.33 | -142.86 | 34.0 | 0 | 100.0 | -100.0 | -0.52 | -148.15 | -23.81 | -0.15 | -66.67 | -66.67 | -0.33 | -146.48 | 25.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.1 | -33.33 | 66.67 | 0.11 | -8.33 | 37.5 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -235.71 | -145.92 | 48.14 |
| 21Q4 (9) | 0.77 | -48.67 | 305.26 | -0.06 | -50.0 | -200.0 | 1.08 | 156.84 | -50.46 | -0.09 | -150.0 | -400.0 | 0.71 | -51.37 | 184.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.15 | 15.38 | 0 | 0.12 | 9.09 | 700.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 513.33 | -52.09 | -72.98 |
| 21Q3 (8) | 1.5 | 1566.67 | 330.77 | -0.04 | 78.95 | 85.71 | -1.9 | -352.38 | -541.86 | 0.18 | 260.0 | -55.0 | 1.46 | 1560.0 | 256.99 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.13 | -31.58 | -48.0 | 0.11 | -21.43 | -45.0 | 0.03 | -25.0 | 0.0 | 0 | 0 | 0 | 1071.43 | 2042.86 | 479.12 |
| 21Q2 (7) | 0.09 | 118.0 | 120.93 | -0.19 | -416.67 | -132.2 | -0.42 | 0.0 | 32.26 | 0.05 | 155.56 | 111.9 | -0.1 | 77.27 | -162.5 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.19 | 216.67 | 111.11 | 0.14 | 75.0 | 133.33 | 0.04 | 33.33 | 33.33 | 0 | 0 | 0 | 50.00 | 111.0 | 110.47 |
| 21Q1 (6) | -0.5 | -363.16 | -158.14 | 0.06 | 0.0 | -90.16 | -0.42 | -119.27 | 2.33 | -0.09 | -400.0 | -190.0 | -0.44 | -276.0 | -129.93 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.06 | 0 | -53.85 | 0.08 | 500.0 | -42.86 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | -454.55 | -123.92 | -195.14 |
| 20Q4 (5) | 0.19 | 129.23 | -74.67 | 0.06 | 121.43 | 137.5 | 2.18 | 406.98 | 286.32 | 0.03 | -92.5 | 400.0 | 0.25 | 126.88 | -57.63 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0 | -100.0 | -100.0 | -0.02 | -110.0 | -115.38 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 1900.00 | 772.31 | 330.67 |
| 20Q3 (4) | -0.65 | -51.16 | 0.0 | -0.28 | -147.46 | 0.0 | 0.43 | 169.35 | 0.0 | 0.4 | 195.24 | 0.0 | -0.93 | -681.25 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.25 | 177.78 | 0.0 | 0.2 | 233.33 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | -282.61 | 40.85 | 0.0 |
| 20Q2 (3) | -0.43 | -150.0 | 0.0 | 0.59 | -3.28 | 0.0 | -0.62 | -44.19 | 0.0 | -0.42 | -520.0 | 0.0 | 0.16 | -89.12 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 0.22 | 0 | 0.0 | 0.09 | -30.77 | 0.0 | 0.06 | -57.14 | 0.0 | 0.03 | -25.0 | 0.0 | 0 | 0 | 0.0 | -477.78 | -200.0 | 0.0 |
| 20Q1 (2) | 0.86 | 14.67 | 0.0 | 0.61 | 481.25 | 0.0 | -0.43 | 63.25 | 0.0 | 0.1 | 1100.0 | 0.0 | 1.47 | 149.15 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.13 | -13.33 | 0.0 | 0.14 | 7.69 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 477.78 | 8.3 | 0.0 |
| 19Q4 (1) | 0.75 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | -1.17 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 441.18 | 0.0 | 0.0 |
