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) | 7.16 | 0 | -2.88 | 0 | 0 | 0 | 0.83 | 0 | 4.28 | 0 | 0 | 0 | -0.29 | 0 | 0.00 | 0 | 0 | 0 | 12.0 | 0 | 0.52 | -3.7 | 0.25 | 47.06 | 56.07 | 0 |
| 2022 (9) | -2.55 | 0 | -0.85 | 0 | 0 | 0 | -0.11 | 0 | -3.4 | 0 | 0 | 0 | -0.1 | 0 | 0.00 | 0 | 0 | 0 | -13.22 | 0 | 0.54 | 5.88 | 0.17 | 0.0 | 0.00 | 0 |
| 2021 (8) | 16.58 | 295.7 | -2.02 | 0 | 0 | 0 | -0.14 | 0 | 14.56 | 211.11 | 0 | 0 | -0.05 | 0 | 0.00 | 0 | 0 | 0 | 6.97 | -0.71 | 0.51 | -5.56 | 0.17 | 0.0 | 216.73 | 299.84 |
| 2020 (7) | 4.19 | 115.98 | 0.49 | 0 | 0 | 0 | 0.12 | 0 | 4.68 | 766.67 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 7.02 | -0.28 | 0.54 | -3.57 | 0.17 | 0.0 | 54.20 | 117.1 |
| 2019 (6) | 1.94 | 0 | -1.4 | 0 | 0 | 0 | -0.31 | 0 | 0.54 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 7.04 | 16.17 | 0.56 | 43.59 | 0.17 | 30.77 | 24.97 | 0 |
| 2018 (5) | -0.75 | 0 | -0.94 | 0 | 0 | 0 | 0.97 | 0 | -1.69 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 6.06 | -8.6 | 0.39 | 2.63 | 0.13 | 30.0 | -11.40 | 0 |
| 2017 (4) | 7.07 | 38.09 | -2.18 | 0 | 0 | 0 | -0.36 | 0 | 4.89 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 6.63 | 204.13 | 0.38 | 2.7 | 0.1 | 11.11 | 99.44 | -48.73 |
| 2016 (3) | 5.12 | 0 | -5.23 | 0 | 0 | 0 | -0.8 | 0 | -0.11 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 2.18 | -16.79 | 0.37 | 37.04 | 0.09 | 80.0 | 193.94 | 0 |
| 2015 (2) | -4.18 | 0 | -0.56 | 0 | 0 | 0 | -0.48 | 0 | -4.74 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 2.62 | -55.21 | 0.27 | 22.73 | 0.05 | -44.44 | -142.18 | 0 |
| 2014 (1) | 16.01 | 0 | -0.28 | 0 | 0 | 0 | -0.42 | 0 | 15.73 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 5.85 | 12.93 | 0.22 | -8.33 | 0.09 | -30.77 | 259.90 | 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) | 10.65 | 1042.48 | 113.0 | -0.13 | -62.5 | 82.19 | 0 | 0 | 0 | -0.11 | -650.0 | -175.0 | 10.52 | 969.42 | 146.37 | 0 | 0 | 0 | 0.03 | 0 | 105.77 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.46 | -50.68 | -48.23 | 0.14 | 7.69 | 7.69 | 0.09 | 12.5 | 50.0 | 630.18 | 1867.84 | 279.37 |
| 24Q2 (19) | -1.13 | 19.29 | -154.33 | -0.08 | 33.33 | 71.43 | 0 | 0 | 0 | 0.02 | 100.0 | -33.33 | -1.21 | 20.39 | -167.22 | 0 | 0 | 0 | 0 | 100.0 | 100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.96 | -26.91 | -47.7 | 0.13 | 8.33 | 0.0 | 0.08 | 0.0 | 33.33 | -35.65 | -8.21 | -200.26 |
| 24Q1 (18) | -1.4 | 37.78 | -160.09 | -0.12 | 92.59 | 52.0 | 0 | 0 | 0 | 0.01 | 150.0 | -98.85 | -1.52 | 60.72 | -173.08 | 0 | 0 | 0 | -0.07 | -111.86 | 50.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 4.05 | 164.71 | 103.52 | 0.12 | -7.69 | -7.69 | 0.08 | 14.29 | 60.0 | -32.94 | 74.67 | -130.68 |
| 23Q4 (17) | -2.25 | -145.0 | -603.12 | -1.62 | -121.92 | -295.12 | 0 | 0 | 0 | -0.02 | 50.0 | 80.0 | -3.87 | -190.63 | -430.14 | 0 | 0 | 0 | 0.59 | 213.46 | 942.86 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.53 | -45.74 | 129.77 | 0.13 | 0.0 | 0.0 | 0.07 | 16.67 | 75.0 | -130.06 | -178.29 | 0 |
| 23Q3 (16) | 5.0 | 140.38 | 8.93 | -0.73 | -160.71 | -170.37 | 0 | 0 | 0 | -0.04 | -233.33 | -300.0 | 4.27 | 137.22 | -1.16 | 0 | 0 | 0 | -0.52 | -136.36 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.82 | -50.18 | 3425.0 | 0.13 | 0.0 | -7.14 | 0.06 | 0.0 | 50.0 | 166.11 | 367.19 | -90.59 |
| 23Q2 (15) | 2.08 | -10.73 | 156.83 | -0.28 | -12.0 | -211.11 | 0 | 0 | 0 | 0.03 | -96.55 | -50.0 | 1.8 | -13.46 | 148.0 | 0 | 0 | 0 | -0.22 | -57.14 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 5.66 | 184.42 | 175.07 | 0.13 | 0.0 | 0.0 | 0.06 | 20.0 | 50.0 | 35.56 | -66.89 | 0 |
| 23Q1 (14) | 2.33 | 828.12 | 173.5 | -0.25 | 39.02 | -212.5 | 0 | 0 | 0 | 0.87 | 970.0 | 1342.86 | 2.08 | 384.93 | 164.0 | 0 | 0 | 0 | -0.14 | -100.0 | -366.67 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.99 | 138.72 | 420.97 | 0.13 | 0.0 | 0.0 | 0.05 | 25.0 | 25.0 | 107.37 | 0 | 0 |
| 22Q4 (13) | -0.32 | -106.97 | -105.84 | -0.41 | -51.85 | -173.33 | 0 | 0 | 0 | -0.1 | -900.0 | 52.38 | -0.73 | -116.9 | -113.7 | 0 | 0 | 0 | -0.07 | 0 | -40.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | -5.14 | -6525.0 | -266.34 | 0.13 | -7.14 | 0.0 | 0.04 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (12) | 4.59 | 225.41 | 49.51 | -0.27 | -200.0 | 81.12 | 0 | 0 | 0 | -0.01 | -116.67 | 96.55 | 4.32 | 215.2 | 163.41 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.08 | 101.06 | -90.24 | 0.14 | 7.69 | 7.69 | 0.04 | 0.0 | 0.0 | 1765.38 | 0 | 469.29 |
| 22Q2 (11) | -3.66 | -15.46 | -160.7 | -0.09 | -12.5 | 79.07 | 0 | 0 | 0 | 0.06 | 185.71 | 500.0 | -3.75 | -15.38 | -166.96 | 0 | 0 | 0 | 0 | 100.0 | 100.0 | 0.00 | 0 | 0 | 0 | 0 | 0 | -7.54 | -1116.13 | -902.13 | 0.13 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 22Q1 (10) | -3.17 | -157.85 | -258.5 | -0.08 | 46.67 | -700.0 | 0 | 0 | 0 | -0.07 | 66.67 | -120.0 | -3.25 | -160.98 | -263.32 | 0 | 0 | 0 | -0.03 | 40.0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | -0.62 | -120.06 | -129.25 | 0.13 | 0.0 | 8.33 | 0.04 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 21Q4 (9) | 5.48 | 78.5 | 214.64 | -0.15 | 89.51 | -1400.0 | 0 | 0 | 0 | -0.21 | 27.59 | -138.89 | 5.33 | 225.0 | 211.27 | 0 | 0 | 0 | -0.05 | -115.15 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.09 | 276.83 | 259.3 | 0.13 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 168.10 | -45.79 | 136.22 |
| 21Q3 (8) | 3.07 | -49.09 | -51.35 | -1.43 | -232.56 | -593.1 | 0 | 0 | 0 | -0.29 | -3000.0 | -93.33 | 1.64 | -70.71 | -75.15 | 0 | 0 | 0 | 0.33 | 200.0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.82 | -12.77 | -74.92 | 0.13 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 310.10 | -42.92 | 69.06 |
| 21Q2 (7) | 6.03 | 201.5 | 452.63 | -0.43 | -4200.0 | -514.29 | 0 | 0 | 0 | 0.01 | -97.14 | -98.63 | 5.6 | 181.41 | 414.61 | 0 | 0 | 0 | -0.33 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.94 | -55.66 | -73.67 | 0.13 | 8.33 | -7.14 | 0.04 | 0.0 | 0.0 | 543.24 | 519.3 | 1291.32 |
| 21Q1 (6) | 2.0 | 141.84 | -54.23 | -0.01 | 0.0 | -103.57 | 0 | 0 | 0 | 0.35 | -35.19 | 162.5 | 1.99 | 141.54 | -57.2 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.12 | 146.51 | 411.76 | 0.12 | -7.69 | -14.29 | 0.04 | 0.0 | -20.0 | 87.72 | 118.9 | 0 |
| 20Q4 (5) | -4.78 | -175.75 | -14.9 | -0.01 | -103.45 | 98.89 | 0 | 0 | 0 | 0.54 | 460.0 | 14.89 | -4.79 | -172.58 | 5.34 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.86 | -73.7 | 45.76 | 0.13 | 0.0 | -7.14 | 0.04 | 0.0 | -20.0 | -464.08 | -353.0 | 12.99 |
| 20Q3 (4) | 6.31 | 469.01 | 0.0 | 0.29 | 514.29 | 0.0 | 0 | 0 | 0.0 | -0.15 | -120.55 | 0.0 | 6.6 | 470.79 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 3.27 | -8.4 | 0.0 | 0.13 | -7.14 | 0.0 | 0.04 | 0.0 | 0.0 | 183.43 | 502.26 | 0.0 |
| 20Q2 (3) | -1.71 | -139.13 | 0.0 | -0.07 | -125.0 | 0.0 | 0 | 0 | 0.0 | 0.73 | 230.36 | 0.0 | -1.78 | -138.28 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 3.57 | 625.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.04 | -20.0 | 0.0 | -45.60 | 0 | 0.0 |
| 20Q1 (2) | 4.37 | 205.05 | 0.0 | 0.28 | 131.11 | 0.0 | 0 | 0 | 0.0 | -0.56 | -219.15 | 0.0 | 4.65 | 191.9 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | -0.68 | -215.25 | 0.0 | 0.14 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q4 (1) | -4.16 | 0.0 | 0.0 | -0.9 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | -5.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -533.33 | 0.0 | 0.0 |
