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) | 1.72 | 53.57 | -2.52 | 0 | -1.28 | 0 | 0.17 | 240.0 | -0.8 | 0 | 0.09 | 80.0 | -0.07 | 0 | 0.79 | 139.74 | 0.68 | -42.37 | 1.82 | -9.0 | 0.62 | -4.62 | 0 | 0 | 70.49 | 66.79 |
| 2022 (9) | 1.12 | -31.29 | 1.25 | 0 | -1.91 | 0 | 0.05 | -83.87 | 2.37 | 301.69 | 0.05 | -81.48 | -0.02 | 0 | 0.33 | -81.2 | 1.18 | -25.79 | 2.0 | -19.68 | 0.65 | -12.16 | 0 | 0 | 42.26 | -16.25 |
| 2021 (8) | 1.63 | -46.03 | -1.04 | 0 | -1.18 | 0 | 0.31 | 0 | 0.59 | -82.44 | 0.27 | 237.5 | -0.1 | 0 | 1.76 | 203.13 | 1.59 | 47.22 | 2.49 | 94.53 | 0.74 | -31.48 | 0 | 0 | 50.46 | -60.56 |
| 2020 (7) | 3.02 | 11.44 | 0.34 | -72.8 | -2.49 | 0 | -0.36 | 0 | 3.36 | -15.15 | 0.08 | -33.33 | -0.01 | 0 | 0.58 | -14.53 | 1.08 | -22.86 | 1.28 | -45.3 | 1.08 | -10.0 | 0 | 0 | 127.97 | 67.63 |
| 2019 (6) | 2.71 | -9.36 | 1.25 | 177.78 | -3.18 | 0 | 0.08 | 0 | 3.96 | 15.12 | 0.12 | -64.71 | -0.08 | 0 | 0.68 | -66.97 | 1.4 | 483.33 | 2.34 | 114.68 | 1.2 | 27.66 | 0.01 | -50.0 | 76.34 | -47.66 |
| 2018 (5) | 2.99 | 221.51 | 0.45 | -55.45 | -1.78 | 0 | -0.35 | 0 | 3.44 | 77.32 | 0.34 | -12.82 | -0.02 | 0 | 2.06 | 4.18 | 0.24 | -80.8 | 1.09 | -48.1 | 0.94 | -16.07 | 0.02 | -60.0 | 145.85 | 412.84 |
| 2017 (4) | 0.93 | -47.75 | 1.01 | 0 | -2.57 | 0 | -0.85 | 0 | 1.94 | 136.59 | 0.39 | -2.5 | -0.23 | 0 | 1.98 | 7.14 | 1.25 | 40.45 | 2.1 | 18.64 | 1.12 | -21.68 | 0.05 | 400.0 | 28.44 | -48.71 |
| 2016 (3) | 1.78 | -37.98 | -0.96 | 0 | -1.25 | 0 | -0.7 | 0 | 0.82 | 0 | 0.4 | -57.89 | -0.01 | 0 | 1.85 | -60.21 | 0.89 | 0 | 1.77 | 0 | 1.43 | -31.9 | 0.01 | 0.0 | 55.45 | -61.94 |
| 2015 (2) | 2.87 | -46.05 | -3.31 | 0 | -0.07 | 0 | 1.05 | -35.58 | -0.44 | 0 | 0.95 | -80.45 | -0.43 | 0 | 4.64 | -76.62 | -1.09 | 0 | -0.14 | 0 | 2.1 | -16.0 | 0.01 | 0.0 | 145.69 | -6.62 |
| 2014 (1) | 5.32 | -59.57 | -3.41 | 0 | -0.48 | 0 | 1.63 | -46.73 | 1.91 | -88.11 | 4.86 | 1030.23 | 0.19 | 72.73 | 19.83 | 1173.64 | -0.73 | 0 | 0.9 | 181.25 | 2.5 | -7.75 | 0.01 | 0.0 | 156.01 | -63.96 |
| 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) | 0.75 | 108.33 | -10.71 | 2.11 | 3616.67 | 221.97 | -1.46 | -2820.0 | 4.58 | -0.04 | -123.53 | -128.57 | 2.86 | 853.33 | 421.35 | 0.03 | -40.0 | 0 | 0 | 100.0 | -100.0 | 1.06 | -25.16 | 0 | 0.16 | -64.44 | 14.29 | 0.79 | 38.6 | 75.56 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0 | 79.79 | 59.57 | -43.01 |
| 24Q2 (19) | 0.36 | 0 | 427.27 | -0.06 | 88.68 | -109.09 | -0.05 | 0.0 | -25.0 | 0.17 | 270.0 | 1600.0 | 0.3 | 156.6 | -45.45 | 0.05 | 150.0 | 66.67 | -0.02 | 96.88 | -300.0 | 1.42 | 89.8 | 31.26 | 0.45 | 80.0 | 650.0 | 0.57 | 78.12 | 137.5 | 0.15 | 7.14 | -6.25 | 0 | 0 | 0 | 50.00 | 0 | 281.82 |
| 24Q1 (18) | 0 | -100.0 | -100.0 | -0.53 | -167.95 | 76.23 | -0.05 | 28.57 | -113.89 | -0.1 | -150.0 | -266.67 | -0.53 | -137.32 | 71.81 | 0.02 | -60.0 | 100.0 | -0.64 | -3100.0 | -814.29 | 0.75 | -58.36 | 139.55 | 0.25 | 38.89 | -16.67 | 0.32 | -56.16 | -17.95 | 0.14 | -6.67 | -12.5 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q4 (17) | 0.64 | -23.81 | -16.88 | 0.78 | 145.09 | 47.17 | -0.07 | 95.42 | -133.33 | -0.04 | -128.57 | 80.0 | 1.42 | 259.55 | 9.23 | 0.05 | 0 | 400.0 | -0.02 | -300.0 | 0 | 1.79 | 0 | 500.36 | 0.18 | 28.57 | -18.18 | 0.73 | 62.22 | 37.74 | 0.15 | 0.0 | -6.25 | 0 | 0 | 0 | 72.73 | -48.05 | -34.83 |
| 23Q3 (16) | 0.84 | 863.64 | -40.85 | -1.73 | -362.12 | -792.0 | -1.53 | -3725.0 | 15.0 | 0.14 | 1300.0 | -51.72 | -0.89 | -261.82 | -153.29 | 0 | -100.0 | -100.0 | 0.01 | 0.0 | 0.0 | -0.00 | -100.0 | -100.0 | 0.14 | 133.33 | -58.82 | 0.45 | 87.5 | 32.35 | 0.15 | -6.25 | -11.76 | 0 | 0 | 0 | 140.00 | 609.09 | -49.72 |
| 23Q2 (15) | -0.11 | -131.43 | 79.25 | 0.66 | 129.6 | 43.48 | -0.04 | -111.11 | -100.0 | 0.01 | -83.33 | -92.31 | 0.55 | 129.26 | 885.71 | 0.03 | 200.0 | 200.0 | 0.01 | 114.29 | 150.0 | 1.08 | 246.4 | 394.24 | 0.06 | -80.0 | -81.25 | 0.24 | -38.46 | -76.92 | 0.16 | 0.0 | 6.67 | 0 | 0 | 0 | -27.50 | -143.21 | 38.25 |
| 23Q1 (14) | 0.35 | -54.55 | 164.81 | -2.23 | -520.75 | -22400.0 | 0.36 | 1300.0 | 820.0 | 0.06 | 130.0 | 133.33 | -1.88 | -244.62 | -254.72 | 0.01 | 0.0 | 0.0 | -0.07 | 0 | -600.0 | 0.31 | 4.36 | 2.18 | 0.3 | 36.36 | 3.45 | 0.39 | -26.42 | 333.33 | 0.16 | 0.0 | -5.88 | 0 | 0 | 0 | 63.64 | -42.98 | 130.64 |
| 22Q4 (13) | 0.77 | -45.77 | 113.89 | 0.53 | 112.0 | 138.41 | -0.03 | 98.33 | 50.0 | -0.2 | -168.97 | -122.22 | 1.3 | -22.16 | 227.45 | 0.01 | -50.0 | -75.0 | 0 | -100.0 | 100.0 | 0.30 | -41.94 | -72.01 | 0.22 | -35.29 | -21.43 | 0.53 | 55.88 | 43.24 | 0.16 | -5.88 | -11.11 | 0 | 0 | 0 | 111.59 | -59.92 | 70.49 |
| 22Q3 (12) | 1.42 | 367.92 | 688.89 | 0.25 | -45.65 | -34.21 | -1.8 | -8900.0 | -51.26 | 0.29 | 123.08 | 0 | 1.67 | 2485.71 | 198.21 | 0.02 | 100.0 | -50.0 | 0.01 | 150.0 | 0 | 0.51 | 135.48 | -51.67 | 0.34 | 6.25 | -24.44 | 0.34 | -67.31 | -27.66 | 0.17 | 13.33 | 0.0 | 0 | 0 | 0 | 278.43 | 725.16 | 889.98 |
| 22Q2 (11) | -0.53 | 1.85 | -232.5 | 0.46 | 4500.0 | 130.0 | -0.02 | 60.0 | -133.33 | 0.13 | 172.22 | -35.0 | -0.07 | 86.79 | -111.67 | 0.01 | 0.0 | -88.89 | -0.02 | -100.0 | -100.0 | 0.22 | -28.38 | -89.2 | 0.32 | 10.34 | -34.69 | 1.04 | 1055.56 | -11.86 | 0.15 | -11.76 | -16.67 | 0 | 0 | 0 | -44.54 | 78.56 | -251.43 |
| 22Q1 (10) | -0.54 | -250.0 | -177.14 | 0.01 | 100.72 | 104.17 | -0.05 | 16.67 | -600.0 | -0.18 | -100.0 | -185.71 | -0.53 | 48.04 | -215.22 | 0.01 | -75.0 | -90.0 | -0.01 | 83.33 | 50.0 | 0.30 | -71.42 | -89.76 | 0.29 | 3.57 | -19.44 | 0.09 | -75.68 | -80.85 | 0.17 | -5.56 | -19.05 | 0 | 0 | 0 | -207.69 | -417.31 | -301.76 |
| 21Q4 (9) | 0.36 | 100.0 | 38.46 | -1.38 | -463.16 | -1250.0 | -0.06 | 94.96 | 33.33 | -0.09 | 0 | 79.07 | -1.02 | -282.14 | -368.42 | 0.04 | 0.0 | 33.33 | -0.06 | 0 | 0 | 1.07 | 0.27 | 34.4 | 0.28 | -37.78 | -36.36 | 0.37 | -21.28 | -5.13 | 0.18 | 5.88 | -30.77 | 0 | 0 | 0 | 65.45 | 132.73 | 63.64 |
| 21Q3 (8) | 0.18 | -55.0 | -75.68 | 0.38 | 90.0 | 3900.0 | -1.19 | -2083.33 | 13.77 | 0 | -100.0 | -100.0 | 0.56 | -6.67 | -23.29 | 0.04 | -55.56 | 100.0 | 0 | 100.0 | 0 | 1.06 | -47.4 | 101.06 | 0.45 | -8.16 | -4.26 | 0.47 | -60.17 | 23.68 | 0.17 | -5.56 | -34.62 | 0 | 0 | 0 | 28.12 | -4.38 | -75.68 |
| 21Q2 (7) | 0.4 | -42.86 | 42.86 | 0.2 | 183.33 | 185.71 | 0.06 | 500.0 | 107.69 | 0.2 | -4.76 | 600.0 | 0.6 | 30.43 | 71.43 | 0.09 | -10.0 | 800.0 | -0.01 | 50.0 | 0 | 2.02 | -32.04 | 615.96 | 0.49 | 36.11 | 104.17 | 1.18 | 151.06 | 156.52 | 0.18 | -14.29 | -37.93 | 0 | 0 | 0 | 29.41 | -71.43 | -21.22 |
| 21Q1 (6) | 0.7 | 169.23 | -59.77 | -0.24 | -300.0 | -260.0 | 0.01 | 111.11 | 104.17 | 0.21 | 148.84 | 625.0 | 0.46 | 21.05 | -75.66 | 0.1 | 233.33 | 233.33 | -0.02 | 0 | -100.0 | 2.98 | 275.0 | 164.88 | 0.36 | -18.18 | 614.29 | 0.47 | 20.51 | 1075.0 | 0.21 | -19.23 | -22.22 | 0 | 0 | 0 | 102.94 | 157.35 | -81.66 |
| 20Q4 (5) | 0.26 | -64.86 | -55.93 | 0.12 | 1300.0 | -76.47 | -0.09 | 93.48 | 88.89 | -0.43 | -386.67 | -4.88 | 0.38 | -47.95 | -65.45 | 0.03 | 50.0 | 0.0 | 0 | 0 | 100.0 | 0.79 | 50.0 | 16.14 | 0.44 | -6.38 | 29.41 | 0.39 | 2.63 | -23.53 | 0.26 | 0.0 | 0.0 | 0 | 0 | 0 | 40.00 | -65.41 | -47.8 |
| 20Q3 (4) | 0.74 | 164.29 | 0.0 | -0.01 | -114.29 | 0.0 | -1.38 | -76.92 | 0.0 | 0.15 | 475.0 | 0.0 | 0.73 | 108.57 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0.53 | 87.3 | 0.0 | 0.47 | 95.83 | 0.0 | 0.38 | -17.39 | 0.0 | 0.26 | -10.34 | 0.0 | 0 | 0 | 0.0 | 115.62 | 209.71 | 0.0 |
| 20Q2 (3) | 0.28 | -83.91 | 0.0 | 0.07 | -53.33 | 0.0 | -0.78 | -225.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.35 | -81.48 | 0.0 | 0.01 | -66.67 | 0.0 | 0 | 100.0 | 0.0 | 0.28 | -74.86 | 0.0 | 0.24 | 442.86 | 0.0 | 0.46 | 1050.0 | 0.0 | 0.29 | 7.41 | 0.0 | 0 | 0 | 0.0 | 37.33 | -93.35 | 0.0 |
| 20Q1 (2) | 1.74 | 194.92 | 0.0 | 0.15 | -70.59 | 0.0 | -0.24 | 70.37 | 0.0 | -0.04 | 90.24 | 0.0 | 1.89 | 71.82 | 0.0 | 0.03 | 0.0 | 0.0 | -0.01 | 88.89 | 0.0 | 1.12 | 64.42 | 0.0 | -0.07 | -120.59 | 0.0 | 0.04 | -92.16 | 0.0 | 0.27 | 3.85 | 0.0 | 0 | 0 | 0.0 | 561.29 | 632.53 | 0.0 |
| 19Q4 (1) | 0.59 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | -0.81 | 0.0 | 0.0 | -0.41 | 0.0 | 0.0 | 1.1 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 0.68 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 76.62 | 0.0 | 0.0 |
