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) | -0.18 | 0 | 3.7 | 0 | 0.36 | 0 | -0.79 | 0 | 3.52 | 0 | 0.15 | -65.12 | 0 | 0 | 2.43 | -58.73 | -0.48 | 0 | 4.68 | 0 | 0.45 | -16.67 | 0.22 | 15.79 | -3.36 | 0 |
| 2022 (9) | 1.05 | -68.93 | -4.63 | 0 | -1.91 | 0 | -0.16 | 0 | -3.58 | 0 | 0.43 | 59.26 | -0.38 | 0 | 5.89 | 72.79 | -0.16 | 0 | -2.6 | 0 | 0.54 | -6.9 | 0.19 | -44.12 | 0.00 | 0 |
| 2021 (8) | 3.38 | 0 | 9.55 | 89.86 | -8.04 | 0 | 3.19 | 1495.0 | 12.93 | 189.91 | 0.27 | -51.79 | 0.01 | 0.0 | 3.41 | -63.11 | -0.32 | 0 | 2.91 | 0 | 0.58 | 3.57 | 0.34 | 61.9 | 88.25 | 0 |
| 2020 (7) | -0.57 | 0 | 5.03 | 553.25 | -3.11 | 0 | 0.2 | -93.65 | 4.46 | 131.09 | 0.56 | 124.0 | 0.01 | -75.0 | 9.24 | 233.78 | -1.49 | 0 | -0.18 | 0 | 0.56 | -11.11 | 0.21 | 0.0 | -96.61 | 0 |
| 2019 (6) | 1.16 | 12.62 | 0.77 | 0.0 | -1.43 | 0 | 3.15 | 0 | 1.93 | 7.22 | 0.25 | -52.83 | 0.04 | 0 | 2.77 | -51.0 | 0.11 | 0 | -1.25 | 0 | 0.63 | 70.27 | 0.21 | 0.0 | 0.00 | 0 |
| 2018 (5) | 1.03 | 0 | 0.77 | -69.2 | -1.42 | 0 | -0.28 | 0 | 1.8 | -19.28 | 0.53 | 960.0 | -0.17 | 0 | 5.65 | 1060.58 | -0.03 | 0 | 0.52 | 420.0 | 0.37 | -11.9 | 0.21 | 10.53 | 93.64 | 0 |
| 2017 (4) | -0.27 | 0 | 2.5 | 0 | -1.67 | 0 | -0.02 | 0 | 2.23 | 0 | 0.05 | -89.58 | -0.04 | 0 | 0.49 | -87.61 | -0.19 | 0 | 0.1 | 0 | 0.42 | -6.67 | 0.19 | -17.39 | -38.03 | 0 |
| 2016 (3) | 0.01 | -98.89 | -0.34 | 0 | 0.4 | 0 | 0.09 | 0 | -0.33 | 0 | 0.48 | -21.31 | -0.09 | 0 | 3.93 | -12.04 | -0.2 | 0 | -0.66 | 0 | 0.45 | 2.27 | 0.23 | -17.86 | 50.00 | -40.0 |
| 2015 (2) | 0.9 | -60.7 | -0.59 | 0 | -2.26 | 0 | -0.07 | 0 | 0.31 | 0 | 0.61 | -38.38 | 0.04 | 0 | 4.47 | -35.14 | 0.49 | 0 | 0.36 | -48.57 | 0.44 | -26.67 | 0.28 | 115.38 | 83.33 | -47.96 |
| 2014 (1) | 2.29 | 0 | -2.29 | 0 | 1.51 | 34.82 | -0.08 | 0 | 0 | 0 | 0.99 | 83.33 | -0.05 | 0 | 6.88 | 101.56 | 0 | 0 | 0.7 | 233.33 | 0.6 | -16.67 | 0.13 | -7.14 | 160.14 | 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) | 0.34 | -67.92 | -2.86 | 1.32 | -13.16 | -67.57 | -2.08 | -5100.0 | -98.1 | -0.08 | 0 | -300.0 | 1.66 | -35.66 | -62.44 | 0.1 | 400.0 | 42.86 | 0 | 0 | 100.0 | 5.88 | 385.29 | 34.45 | -0.24 | 0 | -700.0 | 0.61 | -12.86 | -66.67 | 0.1 | 0.0 | -9.09 | 0.06 | 0.0 | 0.0 | 44.16 | -64.18 | 152.32 |
| 24Q2 (19) | 1.06 | 177.37 | 983.33 | 1.52 | -42.86 | 168.47 | -0.04 | 94.74 | -102.6 | 0 | 100.0 | -100.0 | 2.58 | 100.0 | 210.26 | 0.02 | 0 | 100.0 | 0 | 100.0 | 0 | 1.21 | 0 | 92.73 | 0 | -100.0 | 100.0 | 0.7 | -67.59 | 7.69 | 0.1 | -9.09 | -9.09 | 0.06 | 0.0 | 0.0 | 123.26 | 309.62 | 942.25 |
| 24Q1 (18) | -1.37 | -953.85 | -372.41 | 2.66 | 15.65 | 691.11 | -0.76 | -11.76 | -240.74 | -0.03 | 96.3 | 0.0 | 1.29 | -40.55 | 274.32 | 0 | 100.0 | -100.0 | -0.09 | 75.0 | -123.08 | -0.00 | 100.0 | -100.0 | 0.01 | 106.25 | 104.35 | 2.16 | 2.86 | 2060.0 | 0.11 | 0.0 | 0.0 | 0.06 | 0.0 | 20.0 | -58.80 | -926.71 | 47.28 |
| 23Q4 (17) | -0.13 | -137.14 | -107.18 | 2.3 | -43.49 | 265.47 | -0.68 | 35.24 | 53.1 | -0.81 | -2125.0 | -326.32 | 2.17 | -50.9 | 416.67 | -0.03 | -142.86 | -133.33 | -0.36 | -1100.0 | 10.0 | -1.79 | -140.82 | -124.6 | -0.16 | -433.33 | 60.0 | 2.1 | 14.75 | 813.04 | 0.11 | 0.0 | -15.38 | 0.06 | 0.0 | 50.0 | -5.73 | -132.72 | -101.27 |
| 23Q3 (16) | 0.35 | 391.67 | 133.98 | 4.07 | 283.33 | 91.98 | -1.05 | -168.18 | -10600.0 | 0.04 | 100.0 | -63.64 | 4.42 | 288.89 | 305.5 | 0.07 | 600.0 | -73.08 | -0.03 | 0 | 0 | 4.38 | 595.62 | -67.02 | -0.03 | 50.0 | -150.0 | 1.83 | 181.54 | 289.36 | 0.11 | 0.0 | -21.43 | 0.06 | 0.0 | 20.0 | 17.50 | 219.58 | 111.21 |
| 23Q2 (15) | -0.12 | 58.62 | -144.44 | -2.22 | -393.33 | -149.44 | 1.54 | 185.19 | 716.0 | 0.02 | 166.67 | 0 | -2.34 | -216.22 | -277.42 | 0.01 | -88.89 | -83.33 | 0 | -100.0 | 0 | 0.63 | -90.92 | -78.83 | -0.06 | 73.91 | -175.0 | 0.65 | 550.0 | 117.96 | 0.11 | 0.0 | -21.43 | 0.06 | 20.0 | 20.0 | -14.63 | 86.88 | 0 |
| 23Q1 (14) | -0.29 | -116.02 | -2800.0 | -0.45 | 67.63 | 89.93 | 0.54 | 137.24 | 345.45 | -0.03 | 84.21 | 62.5 | -0.74 | -276.19 | 83.48 | 0.09 | 0.0 | 350.0 | 0.39 | 197.5 | 3800.0 | 6.92 | -4.62 | 620.0 | -0.23 | 42.5 | -355.56 | 0.1 | -56.52 | -68.75 | 0.11 | -15.38 | -21.43 | 0.05 | 25.0 | 0.0 | -111.54 | -124.65 | -5588.46 |
| 22Q4 (13) | 1.81 | 275.73 | -45.97 | -1.39 | -165.57 | 50.71 | -1.45 | -14600.0 | -76.83 | -0.19 | -272.73 | -106.15 | 0.42 | -61.47 | -20.75 | 0.09 | -65.38 | 800.0 | -0.4 | 0 | -1233.33 | 7.26 | -45.29 | 1627.42 | -0.4 | -766.67 | -1100.0 | 0.23 | -51.06 | -11.54 | 0.13 | -7.14 | -27.78 | 0.04 | -20.0 | -77.78 | 452.50 | 389.95 | -16.25 |
| 22Q3 (12) | -1.03 | -481.48 | -199.04 | 2.12 | 338.2 | -6.19 | 0.01 | 104.0 | -80.0 | 0.11 | 0 | 57.14 | 1.09 | 275.81 | -66.97 | 0.26 | 333.33 | 23.81 | 0 | 0 | -100.0 | 13.27 | 346.6 | 38.97 | 0.06 | -25.0 | -68.42 | 0.47 | 112.98 | 128.83 | 0.14 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -156.06 | 0 | 0 |
| 22Q2 (11) | 0.27 | 2800.0 | 370.0 | -0.89 | 80.09 | -112.52 | -0.25 | -13.64 | 93.52 | 0 | 100.0 | -100.0 | -0.62 | 86.16 | -108.84 | 0.06 | 200.0 | 50.0 | 0 | -100.0 | 0 | 2.97 | 208.91 | 26.98 | 0.08 | -11.11 | 125.81 | -3.62 | -1231.25 | -202.55 | 0.14 | 0.0 | 7.69 | 0.05 | 0.0 | 0.0 | 0.00 | 100.0 | 100.0 |
| 22Q1 (10) | -0.01 | -100.3 | 98.89 | -4.47 | -58.51 | -249.0 | -0.22 | 73.17 | 93.55 | -0.08 | -102.59 | -700.0 | -4.48 | -945.28 | -313.33 | 0.02 | 100.0 | 100.0 | 0.01 | 133.33 | 0 | 0.96 | 128.85 | 56.73 | 0.09 | 125.0 | 139.13 | 0.32 | 23.08 | -57.33 | 0.14 | -22.22 | 0.0 | 0.05 | -72.22 | 0.0 | -1.96 | -100.36 | 97.95 |
| 21Q4 (9) | 3.35 | 222.12 | 897.62 | -2.82 | -224.78 | -162.67 | -0.82 | -1740.0 | 31.09 | 3.09 | 4314.29 | 1526.32 | 0.53 | -83.94 | -87.01 | 0.01 | -95.24 | 0.0 | -0.03 | -175.0 | 0 | 0.42 | -95.6 | -32.77 | 0.04 | -78.95 | 106.67 | 0.26 | 115.95 | -87.91 | 0.18 | 28.57 | 28.57 | 0.18 | 260.0 | 260.0 | 540.32 | 0 | 3110.37 |
| 21Q3 (8) | 1.04 | 1140.0 | 271.43 | 2.26 | -68.21 | 510.81 | 0.05 | 101.3 | 103.82 | 0.07 | 75.0 | 333.33 | 3.3 | -52.92 | 407.69 | 0.21 | 425.0 | -43.24 | 0.04 | 0 | 33.33 | 9.55 | 308.07 | -61.04 | 0.19 | 161.29 | 173.08 | -1.63 | -146.18 | 29.74 | 0.14 | 7.69 | 7.69 | 0.05 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 21Q2 (7) | -0.1 | 88.89 | -400.0 | 7.11 | 137.0 | 1991.18 | -3.86 | -13.2 | -38500.0 | 0.04 | 500.0 | 33.33 | 7.01 | 233.81 | 2090.62 | 0.04 | 300.0 | -73.33 | 0 | 0 | -100.0 | 2.34 | 281.29 | -78.79 | -0.31 | -34.78 | 3.12 | 3.53 | 370.67 | 720.93 | 0.13 | -7.14 | -7.14 | 0.05 | 0.0 | 0.0 | -2.70 | 97.18 | 16.44 |
| 21Q1 (6) | -0.9 | -114.29 | -114.29 | 3.0 | -33.33 | 1766.67 | -3.41 | -186.55 | -477.97 | -0.01 | -105.26 | -200.0 | 2.1 | -48.53 | 450.0 | 0.01 | 0.0 | -66.67 | 0 | 0 | 100.0 | 0.61 | -1.84 | -67.28 | -0.23 | 61.67 | 28.12 | 0.75 | -65.12 | 274.42 | 0.14 | 0.0 | -6.67 | 0.05 | 0.0 | 0.0 | -95.74 | -433.43 | 0 |
| 20Q4 (5) | -0.42 | -250.0 | -235.48 | 4.5 | 1116.22 | 1423.53 | -1.19 | 9.16 | -397.5 | 0.19 | 733.33 | -92.75 | 4.08 | 527.69 | 13700.0 | 0.01 | -97.3 | -83.33 | 0 | -100.0 | -100.0 | 0.62 | -97.45 | -76.15 | -0.6 | -130.77 | -2900.0 | 2.15 | 192.67 | 220.11 | 0.14 | 7.69 | -12.5 | 0.05 | 0.0 | 0.0 | -17.95 | 0 | 0 |
| 20Q3 (4) | 0.28 | 1500.0 | 0.0 | 0.37 | 8.82 | 0.0 | -1.31 | -13000.0 | 0.0 | -0.03 | -200.0 | 0.0 | 0.65 | 103.12 | 0.0 | 0.37 | 146.67 | 0.0 | 0.03 | 0.0 | 0.0 | 24.50 | 122.16 | 0.0 | -0.26 | 18.75 | 0.0 | -2.32 | -639.53 | 0.0 | 0.13 | -7.14 | 0.0 | 0.05 | 0.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 20Q2 (3) | -0.02 | 95.24 | 0.0 | 0.34 | 288.89 | 0.0 | -0.01 | 98.31 | 0.0 | 0.03 | 200.0 | 0.0 | 0.32 | 153.33 | 0.0 | 0.15 | 400.0 | 0.0 | 0.03 | 200.0 | 0.0 | 11.03 | 488.24 | 0.0 | -0.32 | 0.0 | 0.0 | 0.43 | 200.0 | 0.0 | 0.14 | -6.67 | 0.0 | 0.05 | 0.0 | 0.0 | -3.23 | 0 | 0.0 |
| 20Q1 (2) | -0.42 | -235.48 | 0.0 | -0.18 | 47.06 | 0.0 | -0.59 | -247.5 | 0.0 | 0.01 | -99.62 | 0.0 | -0.6 | -1900.0 | 0.0 | 0.03 | -50.0 | 0.0 | -0.03 | -137.5 | 0.0 | 1.88 | -28.44 | 0.0 | -0.32 | -1500.0 | 0.0 | -0.43 | 75.98 | 0.0 | 0.15 | -6.25 | 0.0 | 0.05 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | 0.31 | 0.0 | 0.0 | -0.34 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 2.62 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 2.62 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -1.79 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
