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) | 2.49 | 23.27 | -5.33 | 0 | 1.14 | -70.54 | -0.16 | 0 | -2.84 | 0 | 0.12 | -25.0 | 0 | 0 | 0.86 | -21.12 | 1.99 | -9.95 | 2.41 | 12.62 | 0.29 | -6.45 | 0 | 0 | 92.22 | 11.85 |
| 2022 (9) | 2.02 | 267.27 | -4.97 | 0 | 3.87 | 51.17 | -0.1 | 0 | -2.95 | 0 | 0.16 | 220.0 | 0 | 0 | 1.09 | 160.07 | 2.21 | 750.0 | 2.14 | 46.58 | 0.31 | -3.12 | 0 | 0 | 82.45 | 166.83 |
| 2021 (8) | 0.55 | -54.92 | -2.05 | 0 | 2.56 | 0 | 0 | 0 | -1.5 | 0 | 0.05 | 25.0 | 0 | 0 | 0.42 | 18.9 | 0.26 | 0 | 1.46 | 0 | 0.32 | -5.88 | 0 | 0 | 30.90 | 0 |
| 2020 (7) | 1.22 | -43.52 | -0.55 | 0 | -0.15 | 0 | 0.08 | 33.33 | 0.67 | 0 | 0.04 | -77.78 | 0 | 0 | 0.35 | -72.91 | -0.3 | 0 | -0.65 | 0 | 0.34 | -2.86 | 0.01 | 0.0 | 0.00 | 0 |
| 2019 (6) | 2.16 | -8.86 | -5.89 | 0 | 0.76 | 0 | 0.06 | 0 | -3.73 | 0 | 0.18 | 125.0 | 0 | 0 | 1.31 | 125.82 | 0.14 | -69.57 | 2.03 | 70.59 | 0.35 | 52.17 | 0.01 | -50.0 | 90.38 | -45.09 |
| 2018 (5) | 2.37 | -59.14 | -2.12 | 0 | -0.09 | 0 | -0.07 | 0 | 0.25 | 0 | 0.08 | -38.46 | 0 | 0 | 0.58 | -27.7 | 0.46 | -63.49 | 1.19 | 1.71 | 0.23 | -17.86 | 0.02 | 0.0 | 164.58 | -58.29 |
| 2017 (4) | 5.8 | 432.11 | -8.67 | 0 | -1.55 | 0 | 0.17 | 0 | -2.87 | 0 | 0.13 | 44.44 | 0 | 0 | 0.80 | 73.67 | 1.26 | -50.2 | 1.17 | -60.74 | 0.28 | -26.32 | 0.02 | -60.0 | 394.56 | 1134.35 |
| 2016 (3) | 1.09 | -51.56 | 1.88 | 0 | -1.23 | 0 | -2.09 | 0 | 2.97 | 172.48 | 0.09 | -59.09 | 0 | 0 | 0.46 | -62.56 | 2.53 | 13.45 | 2.98 | 1.36 | 0.38 | -5.0 | 0.05 | -16.67 | 31.96 | -51.7 |
| 2015 (2) | 2.25 | 0 | -1.16 | 0 | -1.47 | 0 | 0.39 | 0 | 1.09 | 0 | 0.22 | -8.33 | 0 | 0 | 1.23 | -11.87 | 2.23 | 90.6 | 2.94 | 56.38 | 0.4 | -4.76 | 0.06 | -14.29 | 66.18 | 0 |
| 2014 (1) | -2.26 | 0 | -3.64 | 0 | -0.42 | 0 | -0.02 | 0 | -5.9 | 0 | 0.24 | -47.83 | 0 | 0 | 1.40 | -48.49 | 1.17 | 244.12 | 1.88 | 300.0 | 0.42 | 0.0 | 0.07 | 0.0 | -95.36 | 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) | 0.04 | -92.0 | -94.29 | 1.3 | 461.11 | 506.25 | -1.59 | -137.31 | -2371.43 | 0.03 | 250.0 | -62.5 | 1.34 | 857.14 | 252.63 | 0.07 | 250.0 | 250.0 | 0 | 0 | 0 | 2.33 | 273.26 | 331.4 | 0.22 | -26.67 | -68.12 | 1.85 | 19.35 | 22.52 | 0.06 | 0.0 | -14.29 | 0 | 0 | 0 | 2.09 | -93.26 | -95.27 |
| 24Q2 (19) | 0.5 | 2.04 | 25.0 | -0.36 | 34.55 | -165.45 | -0.67 | -21.82 | 62.78 | -0.02 | -200.0 | 60.0 | 0.14 | 333.33 | -85.26 | 0.02 | -66.67 | 0.0 | 0 | 0 | 0 | 0.62 | -63.34 | -6.23 | 0.3 | -51.61 | 25.0 | 1.55 | 26.02 | 715.79 | 0.06 | -14.29 | -14.29 | 0 | 0 | 0 | 31.06 | -17.61 | -79.81 |
| 24Q1 (18) | 0.49 | -55.86 | 75.0 | -0.55 | 55.65 | 87.27 | -0.55 | -261.76 | -121.74 | 0.02 | 110.53 | 0 | -0.06 | 53.85 | 98.51 | 0.06 | 50.0 | 20.0 | 0 | 0 | 0 | 1.70 | 50.42 | 23.74 | 0.62 | 72.22 | -10.14 | 1.23 | 6050.0 | 75.71 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 37.69 | -96.94 | 3.65 |
| 23Q4 (17) | 1.11 | 58.57 | 1133.33 | -1.24 | -287.5 | 68.69 | 0.34 | 385.71 | -88.28 | -0.19 | -337.5 | -733.33 | -0.13 | -134.21 | 96.64 | 0.04 | 100.0 | -33.33 | 0 | 0 | 0 | 1.13 | 109.6 | -11.11 | 0.36 | -47.83 | -66.36 | 0.02 | -98.68 | -97.14 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 1233.33 | 2683.81 | 10451.85 |
| 23Q3 (16) | 0.7 | 75.0 | -38.05 | -0.32 | -158.18 | -113.68 | 0.07 | 103.89 | 104.29 | 0.08 | 260.0 | 700.0 | 0.38 | -60.0 | -89.05 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | 0.54 | -18.87 | 0 | 0.69 | 187.5 | -12.66 | 1.51 | 694.74 | 84.15 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | 44.30 | -71.2 | -64.71 |
| 23Q2 (15) | 0.4 | 42.86 | -45.21 | 0.55 | 112.73 | 117.97 | -1.8 | -171.15 | -201.12 | -0.05 | 0 | -66.67 | 0.95 | 123.51 | 140.77 | 0.02 | -60.0 | -77.78 | 0 | 0 | -100.0 | 0.66 | -51.63 | -75.12 | 0.24 | -65.22 | -36.84 | 0.19 | -72.86 | 58.33 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | 153.85 | 323.08 | -57.85 |
| 23Q1 (14) | 0.28 | 211.11 | 250.0 | -4.32 | -9.09 | -1340.0 | 2.53 | -12.76 | 212.35 | 0 | -100.0 | 100.0 | -4.04 | -4.39 | -1736.36 | 0.05 | -16.67 | 400.0 | 0 | 0 | 100.0 | 1.37 | 8.06 | 247.53 | 0.69 | -35.51 | 2400.0 | 0.7 | 0.0 | 42.86 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | 36.36 | 211.11 | 159.09 |
| 22Q4 (13) | 0.09 | -92.04 | -83.93 | -3.96 | -269.23 | -85.05 | 2.9 | 277.91 | 152.17 | 0.03 | 200.0 | -50.0 | -3.87 | -211.53 | -144.94 | 0.06 | 0 | 0 | 0 | 0 | 0 | 1.27 | 0 | 0 | 1.07 | 35.44 | 205.71 | 0.7 | -14.63 | -16.67 | 0.07 | -12.5 | -12.5 | 0 | 0 | 0 | 11.69 | -90.69 | -80.8 |
| 22Q3 (12) | 1.13 | 54.79 | 326.0 | 2.34 | 176.47 | 408.7 | -1.63 | -191.57 | -311.69 | 0.01 | 133.33 | 120.0 | 3.47 | 248.93 | 8775.0 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | -0.00 | -100.0 | 0 | 0.79 | 107.89 | 707.69 | 0.82 | 583.33 | 228.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 125.56 | -65.6 | 182.87 |
| 22Q2 (11) | 0.73 | 812.5 | -9.88 | -3.06 | -920.0 | -33.04 | 1.78 | 119.75 | 9000.0 | -0.03 | 72.73 | -200.0 | -2.33 | -959.09 | -56.38 | 0.09 | 800.0 | 0 | 0.08 | 200.0 | 0 | 2.67 | 575.67 | 0 | 0.38 | 1366.67 | 192.31 | 0.12 | -75.51 | 300.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 365.00 | 2500.62 | -50.43 |
| 22Q1 (10) | 0.08 | -85.71 | 125.0 | -0.3 | 85.98 | -115.54 | 0.81 | -29.57 | 22.73 | -0.11 | -283.33 | -1200.0 | -0.22 | 86.08 | -113.66 | 0.01 | 0 | -75.0 | -0.08 | 0 | 0 | 0.40 | 0 | -75.79 | -0.03 | -108.57 | 66.67 | 0.49 | -41.67 | 44.12 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 14.04 | -76.94 | 118.42 |
| 21Q4 (9) | 0.56 | 212.0 | 1.82 | -2.14 | -565.22 | 40.56 | 1.15 | 49.35 | -24.84 | 0.06 | 220.0 | 200.0 | -1.58 | -3850.0 | 48.2 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.35 | 369.23 | 400.0 | 0.84 | 236.0 | 1100.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 60.87 | 140.17 | -83.4 |
| 21Q3 (8) | -0.5 | -161.73 | -21.95 | 0.46 | 120.0 | -80.91 | 0.77 | 3950.0 | 166.96 | -0.05 | -400.0 | -600.0 | -0.04 | 97.32 | -102.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.13 | -200.0 | -360.0 | 0.25 | 733.33 | 150.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | -151.52 | -120.58 | 33.48 |
| 21Q2 (7) | 0.81 | 353.12 | -16.49 | -2.3 | -219.17 | -61.97 | -0.02 | -103.03 | 96.61 | -0.01 | -200.0 | -120.0 | -1.49 | -192.55 | -231.11 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.13 | 244.44 | 316.67 | 0.03 | -91.18 | -98.21 | 0.08 | 0.0 | -11.11 | 0 | 0 | 0 | 736.36 | 1066.48 | 1243.67 |
| 21Q1 (6) | -0.32 | -158.18 | -390.91 | 1.93 | 153.61 | -5.85 | 0.66 | -56.86 | 1000.0 | 0.01 | -50.0 | 0.0 | 1.61 | 152.79 | -25.46 | 0.04 | 0 | 300.0 | 0 | 0 | 0 | 1.63 | 0 | 295.1 | -0.09 | -228.57 | 75.0 | 0.34 | 385.71 | 113.55 | 0.08 | 0.0 | -11.11 | 0 | 0 | 0 | -76.19 | -120.78 | 0 |
| 20Q4 (5) | 0.55 | 234.15 | 44.74 | -3.6 | -249.38 | -634.69 | 1.53 | 233.04 | 325.0 | 0.02 | 100.0 | -75.0 | -3.05 | -252.5 | -2672.73 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.07 | 40.0 | 133.33 | 0.07 | -30.0 | -22.22 | 0.08 | 0.0 | -11.11 | 0 | 0 | 0 | 366.67 | 260.98 | 73.68 |
| 20Q3 (4) | -0.41 | -142.27 | 0.0 | 2.41 | 269.72 | 0.0 | -1.15 | -94.92 | 0.0 | 0.01 | -80.0 | 0.0 | 2.0 | 544.44 | 0.0 | 0.02 | 0 | 0.0 | 0 | 0 | 0.0 | 0.68 | 0 | 0.0 | 0.05 | 183.33 | 0.0 | 0.1 | -94.05 | 0.0 | 0.08 | -11.11 | 0.0 | 0 | 0 | 0.0 | -227.78 | -515.64 | 0.0 |
| 20Q2 (3) | 0.97 | 781.82 | 0.0 | -1.42 | -169.27 | 0.0 | -0.59 | -1083.33 | 0.0 | 0.05 | 400.0 | 0.0 | -0.45 | -120.83 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.06 | 83.33 | 0.0 | 1.68 | 166.93 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0.0 | 54.80 | 0 | 0.0 |
| 20Q1 (2) | 0.11 | -71.05 | 0.0 | 2.05 | 518.37 | 0.0 | 0.06 | 108.82 | 0.0 | 0.01 | -87.5 | 0.0 | 2.16 | 2063.64 | 0.0 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0.0 | 0.41 | -48.9 | 0.0 | -0.36 | -1300.0 | 0.0 | -2.51 | -2888.89 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 0.38 | 0.0 | 0.0 | -0.49 | 0.0 | 0.0 | -0.68 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.81 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 211.11 | 0.0 | 0.0 |
