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) | -1.32 | 0 | -0.56 | 0 | 1.89 | 215.0 | -0.08 | 0 | -1.88 | 0 | 0.57 | -58.39 | -0.06 | 0 | 3.40 | -73.52 | -0.57 | 0 | -0.24 | 0 | 0.68 | 0.0 | 0 | 0 | -300.00 | 0 |
| 2022 (9) | 1.53 | 466.67 | -1.19 | 0 | 0.6 | -21.05 | 0.1 | 0 | 0.34 | 0 | 1.37 | -20.81 | 0 | 0 | 12.85 | 13.36 | -1.6 | 0 | -0.77 | 0 | 0.68 | 58.14 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | 0.27 | -75.68 | -1.95 | 0 | 0.76 | -51.59 | -0.29 | 0 | -1.68 | 0 | 1.73 | 220.37 | 0 | 0 | 11.34 | 362.29 | -0.64 | 0 | -0.59 | 0 | 0.43 | -21.82 | 0 | 0 | 0.00 | 0 |
| 2020 (7) | 1.11 | -61.99 | -0.7 | 0 | 1.57 | 0 | 0.28 | 115.38 | 0.41 | -82.92 | 0.54 | 12.5 | 0 | 0 | 2.45 | -13.86 | 2.75 | 235.37 | 1.55 | 142.19 | 0.55 | -28.57 | 0 | 0 | 52.86 | -74.48 |
| 2019 (6) | 2.92 | 0 | -0.52 | 0 | -1.15 | 0 | 0.13 | 0 | 2.4 | 0 | 0.48 | -14.29 | 0 | 0 | 2.85 | -21.71 | 0.82 | 0 | 0.64 | 0 | 0.77 | -2.53 | 0 | 0 | 207.09 | 0 |
| 2018 (5) | -0.78 | 0 | -0.6 | 0 | 0.38 | -53.09 | -0.24 | 0 | -1.38 | 0 | 0.56 | -13.85 | 0 | 0 | 3.64 | -32.08 | -0.3 | 0 | -0.24 | 0 | 0.79 | 0.0 | 0.01 | 0.0 | -139.29 | 0 |
| 2017 (4) | 0.26 | -60.0 | -0.62 | 0 | 0.81 | 326.32 | 0.14 | 0 | -0.36 | 0 | 0.65 | -13.33 | 0 | 0 | 5.35 | 1.23 | -0.61 | 0 | -0.79 | 0 | 0.79 | 9.72 | 0.01 | 0.0 | 2600.00 | 4500.0 |
| 2016 (3) | 0.65 | 54.76 | -0.61 | 0 | 0.19 | 46.15 | -0.25 | 0 | 0.04 | 0 | 0.75 | 33.93 | 0 | 0 | 5.29 | 30.34 | 0.45 | 4400.0 | 0.42 | 250.0 | 0.72 | 9.09 | 0.01 | -50.0 | 56.52 | 7.66 |
| 2015 (2) | 0.42 | 0 | -0.61 | 0 | 0.13 | 0.0 | 0.14 | 0 | -0.19 | 0 | 0.56 | 60.0 | 0 | 0 | 4.06 | 57.57 | 0.01 | 0 | 0.12 | 1100.0 | 0.66 | -13.16 | 0.02 | 0.0 | 52.50 | 0 |
| 2014 (1) | -0.09 | 0 | -0.69 | 0 | 0.13 | 0 | -0.15 | 0 | -0.78 | 0 | 0.35 | -7.89 | -0.43 | 0 | 2.58 | -3.49 | -0.04 | 0 | 0.01 | 0 | 0.76 | -9.52 | 0.02 | 0.0 | -11.39 | 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) | -1.2 | -335.29 | -6100.0 | -0.32 | -113.33 | -190.91 | 0.96 | 2020.0 | 237.14 | 0.1 | 150.0 | 225.0 | -1.52 | -522.22 | -1588.89 | 0.3 | 76.47 | 328.57 | 0 | 0 | 0 | 8.17 | 78.39 | 389.3 | -0.32 | 8.57 | 20.0 | -0.48 | -182.35 | -92.0 | 0.11 | 10.0 | -52.17 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 24Q2 (19) | 0.51 | 920.0 | 161.45 | -0.15 | -150.0 | 48.28 | -0.05 | 92.06 | -103.29 | 0.04 | 114.81 | 114.29 | 0.36 | 3700.0 | 132.14 | 0.17 | 142.86 | -37.04 | 0 | 0 | 0 | 4.58 | 132.38 | -10.05 | -0.35 | -775.0 | -259.09 | -0.17 | -270.0 | -131.48 | 0.1 | -44.44 | -33.33 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 24Q1 (18) | 0.05 | -72.22 | 107.25 | -0.06 | -20.0 | 45.45 | -0.63 | -6400.0 | -159.43 | -0.27 | -212.5 | -775.0 | -0.01 | -107.69 | 98.75 | 0.07 | -36.36 | -41.67 | 0 | 100.0 | 0 | 1.97 | -26.15 | -48.24 | -0.04 | 63.64 | 85.71 | 0.1 | 135.71 | 141.67 | 0.18 | 12.5 | 28.57 | 0 | 0 | 0 | 17.86 | 0 | 0 |
| 23Q4 (17) | 0.18 | 800.0 | -28.0 | -0.05 | 54.55 | 16.67 | 0.01 | 101.43 | -88.89 | 0.24 | 400.0 | 33.33 | 0.13 | 244.44 | -31.58 | 0.11 | 57.14 | 22.22 | -0.06 | 0 | 0 | 2.67 | 59.81 | -11.89 | -0.11 | 72.5 | 57.69 | -0.28 | -12.0 | -3.7 | 0.16 | -30.43 | -38.46 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 23Q3 (16) | 0.02 | 102.41 | -90.91 | -0.11 | 62.07 | 76.6 | -0.7 | -146.05 | -84.21 | -0.08 | 71.43 | -60.0 | -0.09 | 91.96 | 64.0 | 0.07 | -74.07 | -90.0 | 0 | 0 | 0 | 1.67 | -67.21 | -94.96 | -0.4 | -281.82 | 21.57 | -0.25 | -146.3 | -108.33 | 0.23 | 53.33 | 91.67 | 0 | 0 | 0 | 0.00 | 100.0 | 0 |
| 23Q2 (15) | -0.83 | -20.29 | -2866.67 | -0.29 | -163.64 | -7.41 | 1.52 | 43.4 | 186.79 | -0.28 | -800.0 | -1300.0 | -1.12 | -40.0 | -366.67 | 0.27 | 125.0 | 22.73 | 0 | 0 | 0 | 5.09 | 33.73 | -30.76 | 0.22 | 178.57 | 166.67 | 0.54 | 325.0 | 5500.0 | 0.15 | 7.14 | 0.0 | 0 | 0 | 0 | -120.29 | 0 | -661.35 |
| 23Q1 (14) | -0.69 | -376.0 | -166.35 | -0.11 | -83.33 | 71.79 | 1.06 | 1077.78 | 194.44 | 0.04 | -77.78 | 500.0 | -0.8 | -521.05 | -223.08 | 0.12 | 33.33 | -66.67 | 0 | 0 | 0 | 3.81 | 25.71 | -72.7 | -0.28 | -7.69 | 45.1 | -0.24 | 11.11 | 33.33 | 0.14 | -46.15 | -6.67 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (13) | 0.25 | 13.64 | 150.0 | -0.06 | 87.23 | 95.92 | 0.09 | 123.68 | 119.57 | 0.18 | 460.0 | 100.0 | 0.19 | 176.0 | 113.87 | 0.09 | -87.14 | -93.84 | 0 | 0 | 0 | 3.03 | -90.87 | -91.91 | -0.26 | 49.02 | 18.75 | -0.27 | -125.0 | -3.85 | 0.26 | 116.67 | 160.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q3 (12) | 0.22 | 633.33 | 266.67 | -0.47 | -74.07 | -23.68 | -0.38 | -171.7 | -120.99 | -0.05 | -150.0 | 66.67 | -0.25 | -4.17 | 21.88 | 0.7 | 218.18 | 268.42 | 0 | 0 | 0 | 33.18 | 350.88 | 563.51 | -0.51 | -54.55 | -112.5 | -0.12 | -1100.0 | 33.33 | 0.12 | -20.0 | 20.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 22Q2 (11) | 0.03 | -97.12 | 102.94 | -0.27 | 30.77 | -237.5 | 0.53 | 47.22 | -14.52 | -0.02 | -100.0 | 0 | -0.24 | -136.92 | 78.18 | 0.22 | -38.89 | 266.67 | 0 | 0 | 0 | 7.36 | -47.27 | 321.85 | -0.33 | 35.29 | -371.43 | -0.01 | 97.22 | 94.12 | 0.15 | 0.0 | 50.0 | 0 | 0 | 0 | 21.43 | 0 | 0 |
| 22Q1 (10) | 1.04 | 940.0 | -7.96 | -0.39 | 73.47 | -1850.0 | 0.36 | 178.26 | 129.75 | -0.01 | -111.11 | 95.45 | 0.65 | 147.45 | -41.44 | 0.36 | -75.34 | 1700.0 | 0 | 0 | 0 | 13.95 | -62.73 | 2774.42 | -0.51 | -59.38 | -2450.0 | -0.36 | -38.46 | -3700.0 | 0.15 | 50.0 | 15.38 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 21Q4 (9) | 0.1 | 66.67 | -95.37 | -1.47 | -286.84 | -1737.5 | -0.46 | -125.41 | -76.92 | 0.09 | 160.0 | -65.38 | -1.37 | -328.12 | -165.87 | 1.46 | 668.42 | 2820.0 | 0 | 0 | 0 | 37.44 | 648.72 | 3246.77 | -0.32 | -33.33 | -188.89 | -0.26 | -44.44 | -1200.0 | 0.1 | 0.0 | -28.57 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 21Q3 (8) | 0.06 | 105.88 | 105.61 | -0.38 | -375.0 | -137.5 | 1.81 | 191.94 | 84.69 | -0.15 | 0 | -162.5 | -0.32 | 70.91 | 73.98 | 0.19 | 216.67 | 35.71 | 0 | 0 | 0 | 5.00 | 186.67 | 178.93 | -0.24 | -242.86 | -117.91 | -0.18 | -5.88 | -123.08 | 0.1 | 0.0 | -56.52 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 21Q2 (7) | -1.02 | -190.27 | -363.64 | -0.08 | -300.0 | 78.95 | 0.62 | 151.24 | 376.92 | 0 | 100.0 | 100.0 | -1.1 | -199.1 | -83.33 | 0.06 | 200.0 | -77.78 | 0 | 0 | 100.0 | 1.74 | 259.3 | -58.27 | -0.07 | -250.0 | -107.78 | -0.17 | -1800.0 | -126.98 | 0.1 | -23.08 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 21Q1 (6) | 1.13 | -47.69 | 370.83 | -0.02 | 75.0 | 75.0 | -1.21 | -365.38 | -268.06 | -0.22 | -184.62 | -10.0 | 1.11 | -46.63 | 593.75 | 0.02 | -60.0 | -71.43 | 0 | 0 | 0 | 0.49 | -56.6 | -77.25 | -0.02 | -105.56 | -113.33 | 0.01 | 150.0 | -93.75 | 0.13 | -7.14 | 44.44 | 0 | 0 | 0 | 807.14 | -55.16 | 740.77 |
| 20Q4 (5) | 2.16 | 301.87 | 340.0 | -0.08 | 50.0 | 27.27 | -0.26 | -126.53 | -176.47 | 0.26 | 8.33 | 766.67 | 2.08 | 269.11 | 305.94 | 0.05 | -64.29 | -54.55 | 0 | 0 | 0 | 1.12 | -37.6 | -51.7 | 0.36 | -73.13 | -2.7 | -0.02 | -102.56 | -110.53 | 0.14 | -39.13 | -57.58 | 0 | 0 | 0 | 1800.00 | 1799.07 | 1140.0 |
| 20Q3 (4) | -1.07 | -386.36 | 0.0 | -0.16 | 57.89 | 0.0 | 0.98 | 653.85 | 0.0 | 0.24 | 1300.0 | 0.0 | -1.23 | -105.0 | 0.0 | 0.14 | -48.15 | 0.0 | 0 | 100.0 | 0.0 | 1.79 | -57.11 | 0.0 | 1.34 | 48.89 | 0.0 | 0.78 | 23.81 | 0.0 | 0.23 | 130.0 | 0.0 | 0 | 0 | 0.0 | -105.94 | -251.53 | 0.0 |
| 20Q2 (3) | -0.22 | -191.67 | 0.0 | -0.38 | -375.0 | 0.0 | 0.13 | -81.94 | 0.0 | -0.02 | 90.0 | 0.0 | -0.6 | -475.0 | 0.0 | 0.27 | 285.71 | 0.0 | -0.01 | 0 | 0.0 | 4.18 | 95.84 | 0.0 | 0.9 | 500.0 | 0.0 | 0.63 | 293.75 | 0.0 | 0.1 | 11.11 | 0.0 | 0 | 0 | 0.0 | -30.14 | -131.39 | 0.0 |
| 20Q1 (2) | 0.24 | 126.67 | 0.0 | -0.08 | 27.27 | 0.0 | 0.72 | 111.76 | 0.0 | -0.2 | -766.67 | 0.0 | 0.16 | 115.84 | 0.0 | 0.07 | -36.36 | 0.0 | 0 | 0 | 0.0 | 2.13 | -7.84 | 0.0 | 0.15 | -59.46 | 0.0 | 0.16 | -15.79 | 0.0 | 0.09 | -72.73 | 0.0 | 0 | 0 | 0.0 | 96.00 | 155.47 | 0.0 |
| 19Q4 (1) | -0.9 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -1.01 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.32 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -173.08 | 0.0 | 0.0 |
