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) | 1.31 | 39.36 | -1.24 | 0 | -0.83 | 0 | 0.07 | 250.0 | 0.07 | 0 | 1.17 | -62.38 | -0.03 | 0 | 17.84 | -69.43 | 0.57 | 103.57 | 0.49 | 104.17 | 0.86 | 36.51 | 0.03 | 0.0 | 94.93 | -9.11 |
| 2022 (9) | 0.94 | 193.75 | -3.16 | 0 | 3.02 | 0 | 0.02 | 0 | -2.22 | 0 | 3.11 | 445.61 | -0.02 | 0 | 58.35 | 259.31 | 0.28 | 0 | 0.24 | 0 | 0.63 | 23.53 | 0.03 | 0.0 | 104.44 | 7.71 |
| 2021 (8) | 0.32 | -84.31 | -0.07 | 0 | -0.38 | 0 | -0.02 | 0 | 0.25 | -80.62 | 0.57 | 137.5 | 0 | 0 | 16.24 | 287.71 | -0.38 | 0 | -0.21 | 0 | 0.51 | 4.08 | 0.03 | 50.0 | 96.97 | -29.65 |
| 2020 (7) | 2.04 | 410.0 | -0.75 | 0 | -1.51 | 0 | 0.07 | 0 | 1.29 | 360.71 | 0.24 | 71.43 | 0 | 0 | 4.19 | 27.15 | 1.0 | 0 | 0.97 | 0 | 0.49 | 4.26 | 0.02 | 0.0 | 137.84 | 13.72 |
| 2019 (6) | 0.4 | 0 | -0.12 | 0 | 0.41 | 24.24 | 0 | 0 | 0.28 | 0 | 0.14 | -17.65 | 0 | 0 | 3.29 | -28.3 | -0.16 | 0 | -0.16 | 0 | 0.47 | 0.0 | 0.02 | 0.0 | 121.21 | 0 |
| 2018 (5) | -0.02 | 0 | -0.22 | 0 | 0.33 | 0 | -0.89 | 0 | -0.24 | 0 | 0.17 | 30.77 | 0 | 0 | 4.59 | 58.34 | -0.38 | 0 | -0.31 | 0 | 0.47 | 0.0 | 0.02 | 0 | -11.11 | 0 |
| 2017 (4) | 0.57 | -39.36 | -0.16 | 0 | -0.52 | 0 | -0.16 | 0 | 0.41 | -52.87 | 0.13 | 116.67 | 0 | 0 | 2.90 | 150.04 | 0.19 | -73.24 | 0.16 | -74.19 | 0.47 | 0.0 | 0 | 0 | 90.48 | 4.91 |
| 2016 (3) | 0.94 | -12.96 | -0.07 | 0 | -0.79 | 0 | -0.1 | 0 | 0.87 | -13.0 | 0.06 | -25.0 | 0 | 0 | 1.16 | -19.49 | 0.71 | -31.07 | 0.62 | -30.34 | 0.47 | -4.08 | 0 | 0 | 86.24 | 10.19 |
| 2015 (2) | 1.08 | -36.47 | -0.08 | 0 | -1.1 | 0 | -0.07 | 0 | 1.0 | -37.11 | 0.08 | -33.33 | 0 | 0 | 1.44 | -27.57 | 1.03 | -11.97 | 0.89 | -9.18 | 0.49 | -3.92 | 0 | 0 | 78.26 | -31.41 |
| 2014 (1) | 1.7 | 16.44 | -0.11 | 0 | -1.71 | 0 | 0.15 | 650.0 | 1.59 | 19.55 | 0.12 | 33.33 | 0 | 0 | 1.99 | 14.98 | 1.17 | 42.68 | 0.98 | 50.77 | 0.51 | 0.0 | 0 | 0 | 114.09 | -9.35 |
| 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) | -0.07 | 88.71 | -110.45 | -0.17 | -6.25 | 34.62 | 0.09 | -92.68 | 152.94 | 0 | -100.0 | -100.0 | -0.24 | 69.23 | -158.54 | 0.13 | -13.33 | -48.0 | -0.04 | 0 | 0 | 13.68 | -72.63 | 17.68 | -0.37 | 51.32 | -188.1 | -0.37 | 50.67 | -212.12 | 0.23 | 4.55 | 4.55 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 24Q2 (19) | -0.62 | -1450.0 | -221.57 | -0.16 | 36.0 | 60.0 | 1.23 | 459.09 | 257.69 | 0.02 | 0.0 | 100.0 | -0.78 | -168.97 | -809.09 | 0.15 | -37.5 | -62.5 | 0 | 0 | -100.0 | 50.00 | 162.5 | 81.25 | -0.76 | -590.91 | -2000.0 | -0.75 | -650.0 | -2600.0 | 0.22 | -4.35 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 24Q1 (18) | -0.04 | -125.0 | -33.33 | -0.25 | 10.71 | 16.67 | 0.22 | 375.0 | 15.79 | 0.02 | -33.33 | 100.0 | -0.29 | -141.67 | 12.12 | 0.24 | -7.69 | -17.24 | 0 | 0 | 100.0 | 19.05 | 1.1 | 3.12 | -0.11 | -175.0 | -168.75 | -0.1 | -900.0 | -171.43 | 0.23 | 4.55 | 15.0 | 0.01 | 0.0 | 0.0 | -28.57 | -139.29 | -233.33 |
| 23Q4 (17) | 0.16 | -76.12 | -70.37 | -0.28 | -7.69 | 68.89 | -0.08 | 52.94 | -113.33 | 0.03 | 50.0 | 0 | -0.12 | -129.27 | 66.67 | 0.26 | 4.0 | -70.45 | 0 | 0 | 0 | 18.84 | 62.03 | -66.39 | -0.04 | -109.52 | -133.33 | -0.01 | -103.03 | -107.69 | 0.22 | 0.0 | 37.5 | 0.01 | 0.0 | 0.0 | 72.73 | -39.21 | -59.6 |
| 23Q3 (16) | 0.67 | 31.37 | -28.72 | -0.26 | 35.0 | 70.11 | -0.17 | 78.21 | -213.33 | 0.02 | 100.0 | 120.0 | 0.41 | 272.73 | 485.71 | 0.25 | -37.5 | -70.93 | 0 | -100.0 | 0 | 11.63 | -57.85 | -71.34 | 0.42 | 950.0 | -25.0 | 0.33 | 1000.0 | -31.25 | 0.22 | 0.0 | 22.22 | 0.01 | 0.0 | 0.0 | 119.64 | -39.01 | -14.72 |
| 23Q2 (15) | 0.51 | 1800.0 | 282.14 | -0.4 | -33.33 | 54.55 | -0.78 | -510.53 | -158.65 | 0.01 | 0.0 | -91.67 | 0.11 | 133.33 | 109.48 | 0.4 | 37.93 | -54.55 | 0.02 | 200.0 | 0 | 27.59 | 49.35 | -80.88 | 0.04 | -75.0 | 109.52 | 0.03 | -78.57 | 107.5 | 0.22 | 10.0 | 46.67 | 0.01 | 0.0 | 0.0 | 196.15 | 2388.46 | 0 |
| 23Q1 (14) | -0.03 | -105.56 | 88.46 | -0.3 | 66.67 | 41.18 | 0.19 | -68.33 | -80.0 | 0.01 | 0 | 0 | -0.33 | 8.33 | 57.14 | 0.29 | -67.05 | -43.14 | -0.02 | 0 | 0 | 18.47 | -67.05 | -62.33 | 0.16 | 33.33 | 1500.0 | 0.14 | 7.69 | 366.67 | 0.2 | 25.0 | 42.86 | 0.01 | 0.0 | 0.0 | -8.57 | -104.76 | 94.07 |
| 22Q4 (13) | 0.54 | -42.55 | 25.58 | -0.9 | -3.45 | -275.0 | 0.6 | 300.0 | 561.54 | 0 | 100.0 | -100.0 | -0.36 | -614.29 | -289.47 | 0.88 | 2.33 | 266.67 | 0 | 0 | 0 | 56.05 | 38.17 | 126.54 | 0.12 | -78.57 | 300.0 | 0.13 | -72.92 | 360.0 | 0.16 | -11.11 | 23.08 | 0.01 | 0.0 | 0.0 | 180.00 | 28.3 | -62.33 |
| 22Q3 (12) | 0.94 | 435.71 | 3033.33 | -0.87 | 1.14 | -270.59 | 0.15 | -88.72 | 160.0 | -0.1 | -183.33 | -900.0 | 0.07 | 106.03 | -87.04 | 0.86 | -2.27 | 352.63 | 0 | 0 | 0 | 40.57 | -71.88 | 30.24 | 0.56 | 233.33 | 300.0 | 0.48 | 220.0 | 420.0 | 0.18 | 20.0 | 38.46 | 0.01 | 0.0 | 0.0 | 140.30 | 0 | 0 |
| 22Q2 (11) | -0.28 | -7.69 | -47.37 | -0.88 | -72.55 | -203.45 | 1.33 | 40.0 | 0 | 0.12 | 0 | 700.0 | -1.16 | -50.65 | -141.67 | 0.88 | 72.55 | 1000.0 | 0 | 0 | 0 | 144.26 | 194.18 | 1018.03 | -0.42 | -4300.0 | -90.91 | -0.4 | -1433.33 | -150.0 | 0.15 | 7.14 | 15.38 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 22Q1 (10) | -0.26 | -160.47 | -620.0 | -0.51 | -112.5 | -750.0 | 0.95 | 830.77 | 0 | 0 | -100.0 | 100.0 | -0.77 | -505.26 | -7600.0 | 0.51 | 112.5 | 750.0 | 0 | 0 | 0 | 49.04 | 98.2 | 970.67 | 0.01 | 116.67 | -94.44 | 0.03 | 160.0 | -80.0 | 0.14 | 7.69 | 16.67 | 0.01 | 0.0 | 0.0 | -144.44 | -130.23 | -908.89 |
| 21Q4 (9) | 0.43 | 1333.33 | -6.52 | -0.24 | -147.06 | 52.94 | -0.13 | 48.0 | 0 | 0.02 | 300.0 | -66.67 | 0.19 | -64.81 | 480.0 | 0.24 | 26.32 | 2300.0 | 0 | 0 | 0 | 24.74 | -20.56 | 3883.51 | -0.06 | 78.57 | -127.27 | -0.05 | 66.67 | -127.78 | 0.13 | 0.0 | 8.33 | 0.01 | 0.0 | 0.0 | 477.78 | 0 | 221.98 |
| 21Q3 (8) | 0.03 | 115.79 | -97.0 | 0.51 | 275.86 | 666.67 | -0.25 | 0 | 50.0 | -0.01 | 50.0 | 0.0 | 0.54 | 212.5 | -40.66 | 0.19 | 137.5 | 137.5 | 0 | 0 | 0 | 31.15 | 141.39 | 740.98 | -0.28 | -27.27 | -135.0 | -0.15 | 6.25 | -122.06 | 0.13 | 0.0 | 8.33 | 0.01 | 0.0 | 0 | 0.00 | 0 | -100.0 |
| 21Q2 (7) | -0.19 | -480.0 | -131.15 | -0.29 | -383.33 | -2800.0 | 0 | 0 | 100.0 | -0.02 | -100.0 | -300.0 | -0.48 | -4700.0 | -180.0 | 0.08 | 33.33 | 700.0 | 0 | 0 | 0 | 12.90 | 181.72 | 1203.23 | -0.22 | -222.22 | -1000.0 | -0.16 | -206.67 | -245.45 | 0.13 | 8.33 | 8.33 | 0.01 | 0.0 | 0 | 0.00 | -100.0 | -100.0 |
| 21Q1 (6) | 0.05 | -89.13 | 266.67 | -0.06 | 88.24 | 57.14 | 0 | 0 | 100.0 | -0.01 | -116.67 | 0 | -0.01 | 80.0 | 94.12 | 0.06 | 500.0 | -57.14 | 0 | 0 | 0 | 4.58 | 637.4 | -68.92 | 0.18 | -18.18 | 0 | 0.15 | -16.67 | 0 | 0.12 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 17.86 | -87.97 | 171.43 |
| 20Q4 (5) | 0.46 | -54.0 | 2400.0 | -0.51 | -466.67 | -1175.0 | 0 | 100.0 | -100.0 | 0.06 | 700.0 | 700.0 | -0.05 | -105.49 | 16.67 | 0.01 | -87.5 | -80.0 | 0 | 0 | 0 | 0.62 | -83.23 | -88.45 | 0.22 | -72.5 | 300.0 | 0.18 | -73.53 | 263.64 | 0.12 | 0.0 | 0.0 | 0.01 | 0 | 0 | 148.39 | 18.71 | 174.19 |
| 20Q3 (4) | 1.0 | 63.93 | 0.0 | -0.09 | -800.0 | 0.0 | -0.5 | 0.0 | 0.0 | -0.01 | -200.0 | 0.0 | 0.91 | 51.67 | 0.0 | 0.08 | 700.0 | 0.0 | 0 | 0 | 0.0 | 3.70 | 274.07 | 0.0 | 0.8 | 4100.0 | 0.0 | 0.68 | 518.18 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0.0 | 125.00 | -52.87 | 0.0 |
| 20Q2 (3) | 0.61 | 2133.33 | 0.0 | -0.01 | 92.86 | 0.0 | -0.5 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | 0.6 | 452.94 | 0.0 | 0.01 | -92.86 | 0.0 | 0 | 0 | 0.0 | 0.99 | -93.28 | 0.0 | -0.02 | 0 | 0.0 | 0.11 | 0 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0.0 | 265.22 | 1160.87 | 0.0 |
| 20Q1 (2) | -0.03 | -50.0 | 0.0 | -0.14 | -250.0 | 0.0 | -0.5 | -163.29 | 0.0 | 0 | 100.0 | 0.0 | -0.17 | -183.33 | 0.0 | 0.14 | 180.0 | 0.0 | 0 | 0 | 0.0 | 14.74 | 174.11 | 0.0 | 0 | 100.0 | 0.0 | 0 | 100.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0.0 | -25.00 | 87.5 | 0.0 |
| 19Q4 (1) | -0.02 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.79 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5.38 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -200.00 | 0.0 | 0.0 |
