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) | 2.26 | 67.41 | -3.06 | 0 | 0.94 | 0 | 0 | 0 | -0.8 | 0 | 3.05 | 853.12 | 0 | 0 | 26.36 | 1122.5 | 0.08 | -90.7 | 0.29 | -81.05 | 0.57 | -27.85 | 0.3 | 0.0 | 194.83 | 278.11 |
| 2022 (9) | 1.35 | 610.53 | 0.55 | -78.17 | -2.05 | 0 | 0 | 0 | 1.9 | -29.89 | 0.32 | -3.03 | 0 | 0 | 2.16 | 34.08 | 0.86 | -80.41 | 1.53 | -65.62 | 0.79 | -1.25 | 0.3 | -9.09 | 51.53 | 1413.26 |
| 2021 (8) | 0.19 | -65.45 | 2.52 | 0 | -0.09 | 0 | 0.01 | 0 | 2.71 | 0 | 0.33 | 0 | 0 | 0 | 1.61 | 0 | 4.39 | 795.92 | 4.45 | 1680.0 | 0.8 | 1900.0 | 0.33 | 1550.0 | 3.41 | -98.08 |
| 2020 (7) | 0.55 | 1733.33 | -2.15 | 0 | 7.13 | 0 | -0.23 | 0 | -1.6 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.49 | 0 | 0.25 | 0 | 0.04 | -71.43 | 0.02 | -33.33 | 177.42 | 0 |
| 2019 (6) | 0.03 | 0 | 0.42 | 0 | -0.27 | 0 | 0 | 0 | 0.45 | 0 | 0.01 | -90.0 | 0 | 0 | 0.95 | -57.33 | -0.6 | 0 | -0.57 | 0 | 0.14 | 366.67 | 0.03 | -25.0 | 0.00 | 0 |
| 2018 (5) | -0.41 | 0 | -0.2 | 0 | 0.11 | -42.11 | 0 | 0 | -0.61 | 0 | 0.1 | 900.0 | 0 | 0 | 2.23 | 1801.79 | -0.41 | 0 | -0.26 | 0 | 0.03 | 50.0 | 0.04 | 0 | 0.00 | 0 |
| 2017 (4) | -0.46 | 0 | -0.23 | 0 | 0.19 | 0 | 0 | 0 | -0.69 | 0 | 0.01 | -50.0 | 0 | 0 | 0.12 | -92.55 | 0.19 | 0 | 0.11 | 0 | 0.02 | 0 | 0 | 0 | -353.85 | 0 |
| 2016 (3) | 0.16 | 0 | -0.01 | 0 | -0.01 | 0 | 0.04 | 0 | 0.15 | 0 | 0.02 | 0 | 0 | 0 | 1.57 | 0 | -0.27 | 0 | -0.26 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 |
| 2015 (2) | -0.24 | 0 | 0.01 | 0 | -0.22 | 0 | -0.01 | 0 | -0.23 | 0 | 0 | 0 | 0.01 | 0 | -0.00 | 0 | -0.05 | 0 | -0.04 | 0 | 0.01 | -50.0 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | 0.16 | 100.0 | -0.05 | 0 | 0.14 | 0 | 0.01 | 0 | 0.11 | -8.33 | 0 | 0 | -0.05 | 0 | -0.00 | 0 | 0.05 | 0 | 0.03 | 200.0 | 0.02 | -33.33 | 0.04 | 0.0 | 177.78 | 77.78 |
| 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) | 1.69 | 277.89 | -4.52 | -0.06 | 14.29 | 53.85 | -0.59 | -490.0 | 28.05 | 0 | 100.0 | 0 | 1.63 | 259.8 | -0.61 | 0.05 | -28.57 | -58.33 | 0 | 0 | 0 | 1.37 | -17.25 | -51.16 | 0.51 | -37.8 | -12.07 | 0.2 | -66.1 | -64.29 | 0.16 | 6.67 | 14.29 | 0.08 | 0.0 | 0.0 | 384.09 | 431.53 | 69.26 |
| 24Q2 (19) | -0.95 | -265.38 | -58.33 | -0.07 | 22.22 | 69.57 | -0.1 | 0.0 | -105.21 | -0.01 | -200.0 | -200.0 | -1.02 | -191.43 | -22.89 | 0.07 | -12.5 | -65.0 | 0 | 0 | 0 | 1.65 | -71.31 | -69.62 | 0.82 | 203.8 | 110.26 | 0.59 | 259.46 | 78.79 | 0.15 | 0.0 | 7.14 | 0.08 | 0.0 | 0.0 | -115.85 | 0 | -6.2 |
| 24Q1 (18) | -0.26 | -152.0 | -144.83 | -0.09 | -800.0 | 96.64 | -0.1 | 0.0 | -66.67 | 0.01 | 200.0 | 0 | -0.35 | -171.43 | 83.33 | 0.08 | 166.67 | -97.03 | 0 | 0 | 0 | 5.76 | 291.37 | -96.64 | -0.79 | -276.19 | -16.18 | -0.37 | -68.18 | 5.13 | 0.15 | 7.14 | 7.14 | 0.08 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q4 (17) | 0.5 | -71.75 | -63.5 | -0.01 | 92.31 | -116.67 | -0.1 | 87.8 | 16.67 | -0.01 | 0 | 96.55 | 0.49 | -70.12 | -65.73 | 0.03 | -75.0 | -82.35 | 0 | 0 | 0 | 1.47 | -47.43 | -72.15 | -0.21 | -136.21 | -184.0 | -0.22 | -139.29 | -229.41 | 0.14 | 0.0 | -33.33 | 0.08 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (16) | 1.77 | 395.0 | 302.27 | -0.13 | 43.48 | -127.08 | -0.82 | -142.71 | 54.7 | 0 | -100.0 | -100.0 | 1.64 | 297.59 | 78.26 | 0.12 | -40.0 | 300.0 | 0 | 0 | 0 | 2.80 | -48.53 | 365.27 | 0.58 | 48.72 | -4.92 | 0.56 | 69.7 | -21.13 | 0.14 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 226.92 | 308.01 | 379.63 |
| 23Q2 (15) | -0.6 | -203.45 | -281.82 | -0.23 | 91.42 | -483.33 | 1.92 | 3300.0 | 208.47 | 0.01 | 0 | 0 | -0.83 | 60.48 | -312.82 | 0.2 | -92.57 | 122.22 | 0 | 0 | 0 | 5.43 | -96.83 | 119.81 | 0.39 | 157.35 | 5.41 | 0.33 | 184.62 | -8.33 | 0.14 | 0.0 | -26.32 | 0.08 | 0.0 | 14.29 | -109.09 | 0 | -304.96 |
| 23Q1 (14) | 0.58 | -57.66 | 172.5 | -2.68 | -4566.67 | -4366.67 | -0.06 | 50.0 | -103.61 | 0 | 100.0 | 0 | -2.1 | -246.85 | -144.19 | 2.69 | 1482.35 | 6625.0 | 0 | 0 | 0 | 171.34 | 3145.34 | 12750.32 | -0.68 | -372.0 | -83.78 | -0.39 | -329.41 | -234.48 | 0.14 | -33.33 | -46.15 | 0.08 | 0.0 | 14.29 | 0.00 | -100.0 | 100.0 |
| 22Q4 (13) | 1.37 | 211.36 | -38.57 | 0.06 | -87.5 | 150.0 | -0.12 | 93.37 | -300.0 | -0.29 | -203.57 | 0 | 1.43 | 55.43 | -32.23 | 0.17 | 466.67 | 70.0 | 0 | 0 | 0 | 5.28 | 778.16 | 77.39 | 0.25 | -59.02 | 150.0 | 0.17 | -76.06 | -41.38 | 0.21 | 50.0 | -22.22 | 0.08 | 0.0 | -20.0 | 297.83 | 529.5 | -11.85 |
| 22Q3 (12) | 0.44 | 33.33 | -62.07 | 0.48 | 700.0 | 110.79 | -1.81 | -2.26 | -5933.33 | 0.28 | 0 | 0 | 0.92 | 135.9 | 127.96 | 0.03 | -66.67 | -84.21 | 0 | 0 | 0 | 0.60 | -75.68 | -67.19 | 0.61 | 64.86 | -81.23 | 0.71 | 97.22 | -74.82 | 0.14 | -26.32 | -46.15 | 0.08 | 14.29 | -27.27 | 47.31 | -11.11 | 30.11 |
| 22Q2 (11) | 0.33 | 141.25 | 110.51 | 0.06 | 200.0 | -99.15 | -1.77 | -206.63 | -5800.0 | 0 | 0 | -100.0 | 0.39 | 145.35 | -90.13 | 0.09 | 125.0 | 125.0 | 0 | 0 | 0 | 2.47 | 85.44 | 311.06 | 0.37 | 200.0 | -64.08 | 0.36 | 24.14 | -72.93 | 0.19 | -26.92 | -29.63 | 0.07 | 0.0 | -36.36 | 53.23 | 141.25 | 128.99 |
| 22Q1 (10) | -0.8 | -135.87 | -1233.33 | -0.06 | 50.0 | -500.0 | 1.66 | 5633.33 | 0 | 0 | 0 | 0 | -0.86 | -140.76 | -1128.57 | 0.04 | -60.0 | 0 | 0 | 0 | 0 | 1.33 | -55.2 | 0 | -0.37 | -470.0 | -3800.0 | 0.29 | 0.0 | 2800.0 | 0.26 | -3.7 | 0 | 0.07 | -30.0 | 0 | -129.03 | -138.19 | 78.49 |
| 21Q4 (9) | 2.23 | 92.24 | 3085.71 | -0.12 | 97.3 | -200.0 | -0.03 | 0.0 | -100.64 | 0 | 0 | -100.0 | 2.11 | 164.13 | 6933.33 | 0.1 | -47.37 | 0 | 0 | 0 | 0 | 2.98 | 62.44 | 0 | 0.1 | -96.92 | 1100.0 | 0.29 | -89.72 | 1066.67 | 0.27 | 3.85 | 0 | 0.1 | -9.09 | 0 | 337.88 | 829.17 | 0 |
| 21Q3 (8) | 1.16 | 136.94 | 427.27 | -4.45 | -162.76 | 0 | -0.03 | 0.0 | 0 | 0 | -100.0 | -100.0 | -3.29 | -183.29 | -1595.45 | 0.19 | 375.0 | 0 | 0 | 0 | 0 | 1.83 | 204.6 | 0 | 3.25 | 215.53 | 1705.56 | 2.82 | 112.03 | 1558.82 | 0.26 | -3.7 | 0 | 0.11 | 0.0 | 0 | 36.36 | 119.8 | -71.9 |
| 21Q2 (7) | -3.14 | -5133.33 | -1408.33 | 7.09 | 71000.0 | 458.08 | -0.03 | 0 | 0 | 0.02 | 0 | 166.67 | 3.95 | 5742.86 | 327.01 | 0.04 | 0 | 0 | 0 | 0 | 0 | 0.60 | 0 | 0 | 1.03 | 10200.0 | 267.86 | 1.33 | 13200.0 | 343.33 | 0.27 | 0 | 0 | 0.11 | 0 | 0 | -183.63 | 69.4 | -329.53 |
| 21Q1 (6) | -0.06 | -185.71 | -400.0 | -0.01 | 75.0 | 92.31 | 0 | -100.0 | -100.0 | 0 | -100.0 | 100.0 | -0.07 | -333.33 | 36.36 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.01 | 200.0 | -66.67 | 0.01 | 133.33 | 105.26 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | -600.00 | 0 | 0 |
| 20Q4 (5) | 0.07 | -68.18 | -58.82 | -0.04 | 0 | -140.0 | 4.68 | 0 | 9260.0 | 0.02 | 100.0 | 0 | 0.03 | -86.36 | -88.89 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | -0.01 | -105.56 | 95.83 | -0.03 | -117.65 | 86.36 | 0 | 0 | -100.0 | 0 | 0 | -100.0 | 0.00 | -100.0 | 0 |
| 20Q3 (4) | 0.22 | -8.33 | 0.0 | 0 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0.01 | 133.33 | 0.0 | 0.22 | 112.64 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.18 | -35.71 | 0.0 | 0.17 | -43.33 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 129.41 | 61.76 | 0.0 |
| 20Q2 (3) | 0.24 | 1100.0 | 0.0 | -1.98 | -1423.08 | 0.0 | 0 | -100.0 | 0.0 | -0.03 | 86.96 | 0.0 | -1.74 | -1481.82 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.28 | 833.33 | 0.0 | 0.3 | 257.89 | 0.0 | 0 | -100.0 | 0.0 | 0 | -100.0 | 0.0 | 80.00 | 0 | 0.0 |
| 20Q1 (2) | 0.02 | -88.24 | 0.0 | -0.13 | -230.0 | 0.0 | 2.46 | 4820.0 | 0.0 | -0.23 | 0 | 0.0 | -0.11 | -140.74 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.03 | 112.5 | 0.0 | -0.19 | 13.64 | 0.0 | 0.03 | 0.0 | 0.0 | 0.02 | 100.0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | 0.17 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | -0.24 | 0.0 | 0.0 | -0.22 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
