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) | 1.48 | 0 | -8.78 | 0 | 5.79 | -69.14 | -0.01 | 0 | -7.3 | 0 | 9.0 | -63.08 | 0 | 0 | 25.05 | -75.01 | -0.77 | 0 | 1.31 | 0 | 2.33 | 323.64 | 0.03 | 0.0 | 40.33 | 0 |
| 2022 (9) | -7.01 | 0 | -23.34 | 0 | 18.76 | 11.73 | -0.12 | 0 | -30.35 | 0 | 24.38 | 964.63 | 0.08 | 166.67 | 100.25 | 488.79 | -2.06 | 0 | -2.11 | 0 | 0.55 | 34.15 | 0.03 | 200.0 | 0.00 | 0 |
| 2021 (8) | 0.76 | -29.63 | -1.54 | 0 | 16.79 | 1211.72 | -0.01 | 0 | -0.78 | 0 | 2.29 | 90.83 | 0.03 | 0 | 17.03 | 24.01 | 0.77 | 450.0 | 0.81 | 800.0 | 0.41 | -10.87 | 0.01 | 0.0 | 61.79 | -67.96 |
| 2020 (7) | 1.08 | 0 | -0.56 | 0 | 1.28 | 12700.0 | 0.02 | 100.0 | 0.52 | 0 | 1.2 | 233.33 | 0 | 0 | 13.73 | 218.84 | 0.14 | 0 | 0.09 | 0 | 0.46 | -13.21 | 0.01 | 0.0 | 192.86 | 0 |
| 2019 (6) | -0.23 | 0 | -0.73 | 0 | 0.01 | 0 | 0.01 | 0 | -0.96 | 0 | 0.36 | 0.0 | -0.1 | 0 | 4.31 | -22.85 | -0.44 | 0 | -0.79 | 0 | 0.53 | 89.29 | 0.01 | -50.0 | 0.00 | 0 |
| 2018 (5) | -0.28 | 0 | -0.32 | 0 | -0.2 | 0 | 0 | 0 | -0.6 | 0 | 0.36 | 620.0 | -0.03 | 0 | 5.58 | 546.33 | -0.64 | 0 | -0.63 | 0 | 0.28 | -41.67 | 0.02 | 100.0 | 0.00 | 0 |
| 2017 (4) | 0.36 | -12.2 | 0.23 | 0 | 1.19 | 0 | 0.05 | -84.38 | 0.59 | 268.75 | 0.05 | -61.54 | 0.22 | 0 | 0.86 | -56.76 | -0.28 | 0 | -1.41 | 0 | 0.48 | -14.29 | 0.01 | 0 | 0.00 | 0 |
| 2016 (3) | 0.41 | -28.07 | -0.25 | 0 | -0.13 | 0 | 0.32 | 1500.0 | 0.16 | -63.64 | 0.13 | -51.85 | -0.3 | 0 | 2.00 | -41.5 | -1.25 | 0 | -1.86 | 0 | 0.56 | -8.2 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | 0.57 | 5600.0 | -0.13 | 0 | -0.36 | 0 | 0.02 | 0 | 0.44 | 0 | 0.27 | -32.5 | 0.01 | 0 | 3.41 | -31.31 | 0.03 | 0 | -0.08 | 0 | 0.61 | 3.39 | 0 | 0 | 107.55 | 4094.34 |
| 2014 (1) | 0.01 | -90.0 | -0.41 | 0 | 0.07 | -90.54 | -0.02 | 0 | -0.4 | 0 | 0.4 | -32.2 | -0.01 | 0 | 4.97 | -33.13 | -0.2 | 0 | -0.21 | 0 | 0.59 | 9.26 | 0.01 | 0 | 2.56 | 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) | -0.64 | 22.89 | -245.45 | 0.27 | 109.09 | 143.55 | 2.75 | 159.43 | -1.79 | -0.36 | -3500.0 | -3500.0 | -0.37 | 90.26 | -105.56 | 0.11 | -88.3 | -82.54 | 0 | 0 | 0 | 0.84 | -91.47 | -89.23 | 0.48 | 284.62 | 158.54 | 0.32 | 194.12 | -58.97 | 0.73 | 8.96 | 21.67 | 0 | -100.0 | -100.0 | -60.95 | 75.03 | -292.55 |
| 24Q2 (19) | -0.83 | -53.7 | -124.48 | -2.97 | -775.0 | 25.75 | 1.06 | 26.19 | 231.25 | -0.01 | -102.56 | 0.0 | -3.8 | -3700.0 | -522.95 | 0.94 | -67.36 | -78.83 | 0 | 0 | 0 | 9.89 | -76.23 | -81.53 | -0.26 | 63.89 | -4.0 | -0.34 | 59.52 | -217.24 | 0.67 | -19.28 | -1.47 | 0.01 | 0.0 | 0.0 | -244.12 | 0 | -170.57 |
| 24Q1 (18) | -0.54 | -136.24 | 85.94 | 0.44 | 111.52 | 229.41 | 0.84 | 147.06 | -63.79 | 0.39 | 4000.0 | 3800.0 | -0.1 | 95.71 | 97.61 | 2.88 | -20.88 | 860.0 | 0 | 0 | 0 | 41.62 | 26.68 | 1081.97 | -0.72 | -280.0 | -554.55 | -0.84 | -354.55 | -950.0 | 0.83 | 31.75 | 97.62 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 23Q4 (17) | 1.49 | 238.64 | 147.45 | -3.82 | -516.13 | 11.37 | 0.34 | -87.86 | -95.9 | -0.01 | 0.0 | 80.0 | -2.33 | -1194.44 | 68.72 | 3.64 | 477.78 | -25.56 | 0 | 0 | -100.0 | 32.85 | 319.25 | -37.52 | 0.4 | 148.78 | 193.02 | 0.33 | -57.69 | 257.14 | 0.63 | 5.0 | 162.5 | 0.01 | 0.0 | 0.0 | 153.61 | 385.26 | 101.96 |
| 23Q3 (16) | 0.44 | -87.02 | 111.99 | -0.62 | 84.5 | 71.43 | 2.8 | 775.0 | -62.91 | -0.01 | 0.0 | -110.0 | -0.18 | 70.49 | 96.92 | 0.63 | -85.81 | -70.14 | 0 | 0 | 100.0 | 7.84 | -85.37 | -76.79 | -0.82 | -228.0 | 12.77 | 0.78 | 168.97 | 176.47 | 0.6 | -11.76 | 361.54 | 0.01 | 0.0 | -50.0 | 31.65 | -90.85 | 0 |
| 23Q2 (15) | 3.39 | 188.28 | 309.26 | -4.0 | -1076.47 | -4.44 | 0.32 | -86.21 | -84.16 | -0.01 | -200.0 | 91.67 | -0.61 | 85.41 | 88.81 | 4.44 | 1380.0 | 4.96 | 0 | 0 | -100.0 | 53.56 | 1421.06 | -33.27 | -0.25 | -127.27 | 37.5 | 0.29 | 462.5 | 154.72 | 0.68 | 61.9 | 518.18 | 0.01 | 0.0 | 0 | 345.92 | 131.53 | 0 |
| 23Q1 (14) | -3.84 | -22.29 | -370.42 | -0.34 | 92.11 | 97.39 | 2.32 | -72.05 | 160.67 | 0.01 | 120.0 | 125.0 | -4.18 | 43.89 | 64.0 | 0.3 | -93.87 | -97.72 | 0 | -100.0 | 100.0 | 3.52 | -93.3 | -99.06 | -0.11 | 74.42 | 62.07 | -0.08 | 61.9 | 76.47 | 0.42 | 75.0 | 500.0 | 0.01 | 0.0 | 0 | -1097.14 | 86.02 | 0 |
| 22Q4 (13) | -3.14 | 14.44 | -614.75 | -4.31 | -98.62 | -407.06 | 8.3 | 9.93 | 4782.35 | -0.05 | -150.0 | -183.33 | -7.45 | -27.57 | -3004.17 | 4.89 | 131.75 | 228.19 | 0.08 | 214.29 | 166.67 | 52.58 | 55.75 | 42.57 | -0.43 | 54.26 | -279.17 | -0.21 | 79.41 | -155.26 | 0.24 | 84.62 | 166.67 | 0.01 | -50.0 | 0 | -7850.00 | 0 | -6148.36 |
| 22Q3 (12) | -3.67 | -126.54 | -973.81 | -2.17 | 43.34 | -343.82 | 7.55 | 273.76 | -48.71 | 0.1 | 183.33 | 150.0 | -5.84 | -7.16 | -545.8 | 2.11 | -50.12 | 0 | -0.07 | -117.95 | 0 | 33.76 | -57.94 | 0 | -0.94 | -135.0 | -1980.0 | -1.02 | -92.45 | -2450.0 | 0.13 | 18.18 | 30.0 | 0.02 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q2 (11) | -1.62 | -214.08 | -1520.0 | -3.83 | 70.61 | -126.63 | 2.02 | 126.97 | 13.48 | -0.12 | -200.0 | -166.67 | -5.45 | 53.06 | -204.47 | 4.23 | -67.83 | 883.72 | 0.39 | 221.88 | 0 | 80.27 | -78.64 | 560.79 | -0.4 | -37.93 | -266.67 | -0.53 | -55.88 | -320.83 | 0.11 | 57.14 | 10.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q1 (10) | 1.42 | 132.79 | 935.29 | -13.03 | -1432.94 | -13130.0 | 0.89 | 423.53 | 641.67 | -0.04 | -166.67 | 20.0 | -11.61 | -4737.5 | -16485.71 | 13.15 | 782.55 | 3552.78 | -0.32 | -1166.67 | 0 | 375.71 | 918.72 | 2801.35 | -0.29 | -220.83 | -220.83 | -0.34 | -189.47 | -254.55 | 0.07 | -22.22 | -30.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 21Q4 (9) | 0.61 | 45.24 | 335.71 | -0.85 | -195.51 | -157.58 | 0.17 | -98.85 | -82.29 | 0.06 | 130.0 | -40.0 | -0.24 | -118.32 | -26.32 | 1.49 | 0 | 61.96 | 0.03 | 0 | 0 | 36.88 | 0 | 35.5 | 0.24 | 380.0 | -31.43 | 0.38 | 1050.0 | 0.0 | 0.09 | -10.0 | -18.18 | 0 | 0 | 0 | 129.79 | -81.46 | 354.26 |
| 21Q3 (8) | 0.42 | 520.0 | -33.33 | 0.89 | 152.66 | 1088.89 | 14.72 | 726.97 | 8758.82 | -0.2 | -211.11 | -122.22 | 1.31 | 173.18 | 142.59 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.05 | -79.17 | 350.0 | -0.04 | -116.67 | 0.0 | 0.1 | 0.0 | -16.67 | 0 | 0 | 0 | 700.00 | 2480.0 | -11.11 |
| 21Q2 (7) | -0.1 | 41.18 | -233.33 | -1.69 | -1790.0 | -8550.0 | 1.78 | 1383.33 | 1269.23 | 0.18 | 460.0 | -50.0 | -1.79 | -2457.14 | -17800.0 | 0.43 | 19.44 | 4400.0 | 0 | 0 | 100.0 | 12.15 | -6.2 | 1897.74 | 0.24 | 0.0 | 241.18 | 0.24 | 9.09 | 214.29 | 0.1 | 0.0 | 190.91 | 0 | 0 | 0 | -29.41 | 44.64 | 0 |
| 21Q1 (6) | -0.17 | -221.43 | -151.52 | 0.1 | 130.3 | 162.5 | 0.12 | -87.5 | -66.67 | -0.05 | -150.0 | -123.81 | -0.07 | 63.16 | -141.18 | 0.36 | -60.87 | 100.0 | 0 | 0 | -100.0 | 12.95 | -52.42 | 36.69 | 0.24 | -31.43 | 1300.0 | 0.22 | -42.11 | 833.33 | 0.1 | -9.09 | -9.09 | 0 | 0 | 0 | -53.12 | -285.94 | -112.88 |
| 20Q4 (5) | 0.14 | -77.78 | 366.67 | -0.33 | -266.67 | 45.0 | 0.96 | 664.71 | 464.71 | 0.1 | 211.11 | 600.0 | -0.19 | -135.19 | 66.67 | 0.92 | 607.69 | 607.69 | 0 | 0 | 100.0 | 27.22 | 314.57 | 375.28 | 0.35 | 1850.0 | 1850.0 | 0.38 | 1050.0 | 258.33 | 0.11 | -8.33 | -15.38 | 0 | 0 | -100.0 | 28.57 | -96.37 | 0 |
| 20Q3 (4) | 0.63 | 2200.0 | 0.0 | -0.09 | -550.0 | 0.0 | -0.17 | -230.77 | 0.0 | -0.09 | -125.0 | 0.0 | 0.54 | 5500.0 | 0.0 | 0.13 | 1400.0 | 0.0 | 0 | 100.0 | 0.0 | 6.57 | 1071.72 | 0.0 | -0.02 | 88.24 | 0.0 | -0.04 | 80.95 | 0.0 | 0.12 | 209.09 | 0.0 | 0 | 0 | 0.0 | 787.50 | 0 | 0.0 |
| 20Q2 (3) | -0.03 | -109.09 | 0.0 | 0.02 | 112.5 | 0.0 | 0.13 | -63.89 | 0.0 | 0.36 | 71.43 | 0.0 | -0.01 | -105.88 | 0.0 | -0.01 | -105.56 | 0.0 | -0.01 | -200.0 | 0.0 | -0.68 | -107.13 | 0.0 | -0.17 | -750.0 | 0.0 | -0.21 | -600.0 | 0.0 | -0.11 | -200.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q1 (2) | 0.33 | 1000.0 | 0.0 | -0.16 | 73.33 | 0.0 | 0.36 | 111.76 | 0.0 | 0.21 | 1150.0 | 0.0 | 0.17 | 129.82 | 0.0 | 0.18 | 38.46 | 0.0 | 0.01 | 114.29 | 0.0 | 9.47 | 65.43 | 0.0 | -0.02 | 0.0 | 0.0 | -0.03 | 87.5 | 0.0 | 0.11 | -15.38 | 0.0 | 0 | -100.0 | 0.0 | 412.50 | 0 | 0.0 |
| 19Q4 (1) | 0.03 | 0.0 | 0.0 | -0.6 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.57 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 5.73 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.24 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
