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) | 3.6 | 566.67 | -0.08 | 0 | -0.82 | 0 | 0.08 | 166.67 | 3.52 | 905.71 | 0.01 | -94.74 | -0.02 | 0 | 0.09 | -97.34 | 2.8 | 263.64 | 2.49 | 122.32 | 0.21 | -4.55 | 0.01 | 0 | 132.84 | 229.64 |
| 2022 (9) | 0.54 | -86.36 | -0.19 | 0 | -4.0 | 0 | 0.03 | -40.0 | 0.35 | -94.81 | 0.19 | -51.28 | 0 | 0 | 3.51 | 16.49 | 0.77 | -83.48 | 1.12 | -72.07 | 0.22 | -4.35 | 0 | 0 | 40.30 | -56.85 |
| 2021 (8) | 3.96 | 25.32 | 2.78 | 0 | -2.14 | 0 | 0.05 | 0.0 | 6.74 | 0 | 0.39 | 290.0 | 0 | 0 | 3.01 | 222.29 | 4.66 | 70.07 | 4.01 | 67.08 | 0.23 | -11.54 | 0 | 0 | 93.40 | -21.09 |
| 2020 (7) | 3.16 | 116.44 | -4.91 | 0 | -1.85 | 0 | 0.05 | -68.75 | -1.75 | 0 | 0.1 | 233.33 | 0 | 0 | 0.93 | 114.13 | 2.74 | 321.54 | 2.4 | 158.06 | 0.26 | -42.22 | 0.01 | 0.0 | 118.35 | 12.68 |
| 2019 (6) | 1.46 | -17.05 | 3.85 | 0 | -2.81 | 0 | 0.16 | 0 | 5.31 | 0 | 0.03 | -86.36 | 0 | 0 | 0.44 | -84.62 | 0.65 | 38.3 | 0.93 | -17.7 | 0.45 | -29.69 | 0.01 | 0.0 | 105.04 | 6.23 |
| 2018 (5) | 1.76 | -8.33 | -3.88 | 0 | -0.34 | 0 | 0 | 0 | -2.12 | 0 | 0.22 | 10.0 | 0 | 0 | 2.84 | 7.87 | 0.47 | -49.46 | 1.13 | 59.15 | 0.64 | 1.59 | 0.01 | 0.0 | 98.88 | -30.48 |
| 2017 (4) | 1.92 | 26.32 | -0.79 | 0 | -0.42 | 0 | 0.11 | -69.44 | 1.13 | 175.61 | 0.2 | -74.36 | 0 | 0 | 2.63 | -71.6 | 0.93 | -25.6 | 0.71 | -42.28 | 0.63 | 6.78 | 0.01 | 0.0 | 142.22 | 71.23 |
| 2016 (3) | 1.52 | -51.75 | -1.11 | 0 | -0.42 | 0 | 0.36 | -70.97 | 0.41 | -87.5 | 0.78 | 212.0 | 0 | 0 | 9.25 | 216.44 | 1.25 | -17.22 | 1.23 | -13.38 | 0.59 | 9.26 | 0.01 | 0.0 | 83.06 | -48.05 |
| 2015 (2) | 3.15 | 228.12 | 0.13 | 0 | -1.5 | 0 | 1.24 | 0 | 3.28 | 0 | 0.25 | -85.03 | 0 | 0 | 2.92 | -82.4 | 1.51 | -51.45 | 1.42 | -53.14 | 0.54 | 35.0 | 0.01 | 0.0 | 159.90 | 472.97 |
| 2014 (1) | 0.96 | -58.44 | -2.69 | 0 | -1.31 | 0 | -1.62 | 0 | -1.73 | 0 | 1.67 | 247.92 | -1.0 | 0 | 16.62 | 154.45 | 3.11 | 60.31 | 3.03 | 42.25 | 0.4 | 90.48 | 0.01 | -50.0 | 27.91 | -71.49 |
| 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) | 3.33 | 379.83 | 136.17 | -4.02 | -650.68 | -13500.0 | -0.4 | -140.0 | 0 | 0.03 | 200.0 | 250.0 | -0.69 | -50.0 | -147.92 | 0 | -100.0 | 0 | 0 | 0 | 100.0 | -0.00 | -100.0 | 0 | 0.46 | -28.12 | -49.45 | 0.41 | -35.94 | -54.44 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 723.91 | 519.75 | 387.74 |
| 24Q2 (19) | -1.19 | 77.33 | -186.86 | 0.73 | 19.67 | 708.33 | 1.0 | 0 | 225.0 | 0.01 | 116.67 | 133.33 | -0.46 | 90.09 | -136.8 | 0.02 | 100.0 | 0 | 0 | 0 | 0 | 0.85 | 78.81 | 0 | 0.64 | 33.33 | -20.99 | 0.64 | 1.59 | -20.99 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -172.46 | 77.66 | -208.26 |
| 24Q1 (18) | -5.25 | -1072.22 | -1910.34 | 0.61 | 6000.0 | 0 | 0 | 0 | 0 | -0.06 | -146.15 | 0 | -4.64 | -943.64 | -1700.0 | 0.01 | 0.0 | 0 | 0 | -100.0 | 0 | 0.47 | 32.23 | 0 | 0.48 | -35.14 | 41.18 | 0.63 | 31.25 | 103.23 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | -772.06 | -857.76 | -1085.04 |
| 23Q4 (17) | 0.54 | -61.7 | -27.03 | 0.01 | -66.67 | 133.33 | 0 | 0 | 0 | 0.13 | 750.0 | 1400.0 | 0.55 | -61.81 | -22.54 | 0.01 | 0 | -80.0 | 0.03 | 160.0 | 50.0 | 0.36 | 0 | -93.91 | 0.74 | -18.68 | 1157.14 | 0.48 | -46.67 | 900.0 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 101.89 | -31.35 | 0 |
| 23Q3 (16) | 1.41 | 2.92 | 664.0 | 0.03 | 125.0 | 0 | 0 | 100.0 | 100.0 | -0.02 | 33.33 | -106.25 | 1.44 | 15.2 | 676.0 | 0 | 0 | -100.0 | -0.05 | 0 | -200.0 | -0.00 | 0 | -100.0 | 0.91 | 12.35 | 3133.33 | 0.9 | 11.11 | 1400.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 148.42 | -6.83 | 165.31 |
| 23Q2 (15) | 1.37 | 372.41 | 273.42 | -0.12 | 0 | -50.0 | -0.8 | 0 | 79.95 | -0.03 | 0 | 75.0 | 1.25 | 331.03 | 243.68 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.00 | 0 | 0 | 0.81 | 138.24 | 170.0 | 0.81 | 161.29 | 76.09 | 0.05 | -16.67 | 0.0 | 0 | 0 | 0 | 159.30 | 103.25 | 202.84 |
| 23Q1 (14) | 0.29 | -60.81 | -65.88 | 0 | 100.0 | 100.0 | 0 | 0 | 0 | 0 | 100.0 | 100.0 | 0.29 | -59.15 | -62.34 | 0 | -100.0 | -100.0 | 0 | -100.0 | 0 | -0.00 | -100.0 | -100.0 | 0.34 | 585.71 | -40.35 | 0.31 | 616.67 | -53.73 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 78.38 | 0 | -32.69 |
| 22Q4 (13) | 0.74 | 396.0 | -41.27 | -0.03 | 0 | -103.37 | 0 | 100.0 | 100.0 | -0.01 | -103.12 | -125.0 | 0.71 | 384.0 | -66.98 | 0.05 | -61.54 | -68.75 | 0.02 | -60.0 | 100.96 | 5.88 | -55.2 | 11.4 | -0.07 | -133.33 | -106.86 | -0.06 | -200.0 | -107.32 | 0.06 | 20.0 | 20.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 22Q3 (12) | -0.25 | 68.35 | -122.32 | 0 | 100.0 | 100.0 | -0.01 | 99.75 | 99.53 | 0.32 | 366.67 | 900.0 | -0.25 | 71.26 | -123.58 | 0.13 | 0 | 62.5 | 0.05 | 183.33 | -97.61 | 13.13 | 0 | 522.1 | -0.03 | -110.0 | -101.99 | 0.06 | -86.96 | -95.62 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | -227.27 | -46.72 | -390.18 |
| 22Q2 (11) | -0.79 | -192.94 | -217.91 | -0.08 | 0.0 | -102.44 | -3.99 | 0 | 0 | -0.12 | 25.0 | -100.0 | -0.87 | -212.99 | -122.03 | 0 | -100.0 | -100.0 | -0.06 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.3 | -47.37 | -76.0 | 0.46 | -31.34 | -54.0 | 0.05 | -16.67 | -16.67 | 0 | 0 | 0 | -154.90 | -233.03 | -345.07 |
| 22Q1 (10) | 0.85 | -32.54 | -6.59 | -0.08 | -108.99 | 93.98 | 0 | 100.0 | 0 | -0.16 | -500.0 | -260.0 | 0.77 | -64.19 | 283.33 | 0.01 | -93.75 | -92.31 | 0 | 100.0 | 0 | 0.51 | -90.44 | -89.16 | 0.57 | -44.12 | -34.48 | 0.67 | -18.29 | -19.28 | 0.06 | 20.0 | 0.0 | 0 | 0 | 0 | 116.44 | -19.6 | 13.88 |
| 21Q4 (9) | 1.26 | 12.5 | 20.0 | 0.89 | 1583.33 | 141.59 | -0.01 | 99.53 | 0.0 | 0.04 | 200.0 | -55.56 | 2.15 | 102.83 | 297.25 | 0.16 | 100.0 | 300.0 | -2.09 | -200.0 | 0 | 5.28 | 150.17 | 372.61 | 1.02 | -32.45 | -4.67 | 0.82 | -40.15 | -2.38 | 0.05 | -16.67 | -16.67 | 0 | 0 | 0 | 144.83 | 84.91 | 24.14 |
| 21Q3 (8) | 1.12 | 67.16 | 700.0 | -0.06 | -101.83 | 94.44 | -2.12 | 0 | -92.73 | -0.04 | 33.33 | 92.0 | 1.06 | -73.16 | 212.77 | 0.08 | 300.0 | 300.0 | 2.09 | 0 | 0 | 2.11 | 253.56 | 230.34 | 1.51 | 20.8 | 60.64 | 1.37 | 37.0 | 85.14 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 78.32 | 23.91 | 347.55 |
| 21Q2 (7) | 0.67 | -26.37 | -23.86 | 3.28 | 346.62 | 291.81 | 0 | 0 | -100.0 | -0.06 | -160.0 | -108.96 | 3.95 | 1040.48 | 575.9 | 0.02 | -84.62 | 0.0 | 0 | 0 | 0 | 0.60 | -87.19 | -27.16 | 1.25 | 43.68 | 135.85 | 1.0 | 20.48 | 132.56 | 0.06 | 0.0 | -14.29 | 0 | 0 | 0 | 63.21 | -38.18 | -64.09 |
| 21Q1 (6) | 0.91 | -13.33 | -16.51 | -1.33 | 37.85 | -6750.0 | 0 | 100.0 | 100.0 | 0.1 | 11.11 | 190.91 | -0.42 | 61.47 | -137.84 | 0.13 | 225.0 | 550.0 | 0 | 0 | 0 | 4.66 | 317.03 | 265.77 | 0.87 | -18.69 | 335.0 | 0.83 | -1.19 | 112.82 | 0.06 | 0.0 | -14.29 | 0 | 0 | 0 | 102.25 | -12.36 | -56.85 |
| 20Q4 (5) | 1.05 | 650.0 | 20.69 | -2.14 | -98.15 | -21500.0 | -0.01 | 99.09 | 0.0 | 0.09 | 118.0 | -18.18 | -1.09 | -15.96 | -223.86 | 0.04 | 100.0 | 100.0 | 0 | 0 | 0 | 1.12 | 74.86 | 23.46 | 1.07 | 13.83 | 122.92 | 0.84 | 13.51 | 133.33 | 0.06 | 0.0 | -25.0 | 0 | 0 | 0 | 116.67 | 566.67 | -41.0 |
| 20Q3 (4) | 0.14 | -84.09 | 0.0 | -1.08 | 36.84 | 0.0 | -1.1 | -389.47 | 0.0 | -0.5 | -174.63 | 0.0 | -0.94 | -13.25 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.64 | -22.04 | 0.0 | 0.94 | 77.36 | 0.0 | 0.74 | 72.09 | 0.0 | 0.06 | -14.29 | 0.0 | 0 | 0 | 0.0 | 17.50 | -90.06 | 0.0 |
| 20Q2 (3) | 0.88 | -19.27 | 0.0 | -1.71 | -8650.0 | 0.0 | 0.38 | 133.93 | 0.0 | 0.67 | 709.09 | 0.0 | -0.83 | -174.77 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.82 | -35.66 | 0.0 | 0.53 | 165.0 | 0.0 | 0.43 | 10.26 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | 176.00 | -25.72 | 0.0 |
| 20Q1 (2) | 1.09 | 25.29 | 0.0 | 0.02 | 100.0 | 0.0 | -1.12 | -11100.0 | 0.0 | -0.11 | -200.0 | 0.0 | 1.11 | 26.14 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.27 | 40.76 | 0.0 | 0.2 | -58.33 | 0.0 | 0.39 | 8.33 | 0.0 | 0.07 | -12.5 | 0.0 | 0 | 0 | 0.0 | 236.96 | 19.84 | 0.0 |
| 19Q4 (1) | 0.87 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.88 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.90 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 197.73 | 0.0 | 0.0 |
