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) | 4.75 | 508.97 | 0.07 | -97.59 | -0.97 | 0 | 0.03 | -50.0 | 4.82 | 30.98 | 0 | 0 | 0 | 0 | -0.00 | 0 | 1.35 | -14.56 | 2.87 | 168.22 | 0.4 | 2.56 | 0 | 0 | 145.26 | 173.76 |
| 2022 (9) | 0.78 | -6.02 | 2.9 | 222.22 | -4.23 | 0 | 0.06 | 0 | 3.68 | 112.72 | 0.01 | 0 | 0 | 0 | 0.08 | 0 | 1.58 | 2.6 | 1.07 | -39.55 | 0.39 | 2.63 | 0.01 | 0.0 | 53.06 | 38.09 |
| 2021 (8) | 0.83 | 97.62 | 0.9 | -81.25 | -2.05 | 0 | -0.16 | 0 | 1.73 | -66.86 | 0 | 0 | 0 | 0 | -0.00 | 0 | 1.54 | 258.14 | 1.77 | 11.32 | 0.38 | -15.56 | 0.01 | 0.0 | 38.43 | 87.56 |
| 2020 (7) | 0.42 | -84.09 | 4.8 | 0 | -5.51 | 0 | -0.01 | 0 | 5.22 | 2169.57 | 0.03 | -62.5 | 0 | 0 | 0.26 | -55.24 | 0.43 | -8.51 | 1.59 | 695.0 | 0.45 | -19.64 | 0.01 | -50.0 | 20.49 | -93.95 |
| 2019 (6) | 2.64 | 127.59 | -2.41 | 0 | -1.34 | 0 | 0.12 | -65.71 | 0.23 | 0 | 0.08 | -33.33 | 0 | 0 | 0.58 | -28.55 | 0.47 | 0 | 0.2 | -70.59 | 0.56 | 229.41 | 0.02 | -33.33 | 338.46 | 156.76 |
| 2018 (5) | 1.16 | 0 | -5.28 | 0 | 2.88 | 0 | 0.35 | 0 | -4.12 | 0 | 0.12 | -55.56 | 0.03 | 0.0 | 0.81 | -52.31 | -1.14 | 0 | 0.68 | 0 | 0.17 | 6.25 | 0.03 | 0.0 | 131.82 | 0 |
| 2017 (4) | -2.39 | 0 | 0.39 | 0 | -3.41 | 0 | -0.06 | 0 | -2.0 | 0 | 0.27 | 285.71 | 0.03 | 0 | 1.70 | 362.71 | -0.95 | 0 | -1.75 | 0 | 0.16 | -5.88 | 0.03 | 0.0 | 0.00 | 0 |
| 2016 (3) | 1.04 | -77.39 | -4.14 | 0 | 5.7 | 0 | -0.03 | 0 | -3.1 | 0 | 0.07 | -70.83 | -0.06 | 0 | 0.37 | -67.62 | 2.19 | -43.99 | 1.4 | -60.23 | 0.17 | -19.05 | 0.03 | 0.0 | 65.00 | -46.87 |
| 2015 (2) | 4.6 | -12.38 | -0.5 | 0 | -3.12 | 0 | -0.12 | 0 | 4.1 | -16.67 | 0.24 | -29.41 | -0.01 | 0 | 1.13 | -25.84 | 3.91 | -30.05 | 3.52 | -28.16 | 0.21 | 31.25 | 0.03 | 50.0 | 122.34 | 18.38 |
| 2014 (1) | 5.25 | 82.93 | -0.33 | 0 | -4.53 | 0 | -0.01 | 0 | 4.92 | 79.56 | 0.34 | 47.83 | -0.06 | 0 | 1.53 | 50.22 | 5.59 | -14.92 | 4.9 | -15.81 | 0.16 | -20.0 | 0.02 | 100.0 | 103.35 | 117.14 |
| 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) | -0.15 | -118.99 | -109.87 | -0.25 | -66.67 | -19.05 | -0.4 | -471.43 | -263.64 | -0.01 | -125.0 | -200.0 | -0.4 | -162.5 | -130.53 | 0 | 0 | 0 | -0.02 | 0 | 0 | -0.00 | 0 | 0 | 0.14 | 133.33 | -67.44 | 0.13 | -93.66 | -56.67 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | -65.22 | -277.49 | -117.16 |
| 24Q2 (19) | 0.79 | -40.6 | -37.8 | -0.15 | -350.0 | 28.57 | -0.07 | -135.0 | -107.14 | 0.04 | 133.33 | 33.33 | 0.64 | -53.96 | -39.62 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.06 | -86.05 | -78.57 | 2.05 | -11.64 | 118.09 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 36.74 | -33.14 | -69.91 |
| 24Q1 (18) | 1.33 | 22.02 | 51.14 | 0.06 | 200.0 | -88.89 | 0.2 | 112.99 | 166.67 | -0.12 | -1300.0 | -500.0 | 1.39 | 34.95 | -2.11 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.43 | -15.69 | 207.14 | 2.32 | 217.81 | 157.78 | 0.1 | -9.09 | 0.0 | 0 | 0 | 0 | 54.96 | -57.65 | -37.55 |
| 23Q4 (17) | 1.09 | -28.29 | -8.4 | -0.06 | 71.43 | 84.21 | -1.54 | -1300.0 | -7.69 | 0.01 | 0.0 | -85.71 | 1.03 | -21.37 | 27.16 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.51 | 18.6 | 8.51 | 0.73 | 143.33 | 121.21 | 0.11 | 10.0 | 10.0 | 0 | 0 | 0 | 129.76 | -65.85 | -53.11 |
| 23Q3 (16) | 1.52 | 19.69 | 11.76 | -0.21 | 0.0 | -333.33 | -0.11 | -111.22 | -10.0 | 0.01 | -66.67 | 106.67 | 1.31 | 23.58 | -9.66 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.43 | 53.57 | 79.17 | 0.3 | -68.09 | -30.23 | 0.1 | 0.0 | 11.11 | 0 | 0 | 0 | 380.00 | 211.18 | 45.29 |
| 23Q2 (15) | 1.27 | 44.32 | 276.39 | -0.21 | -138.89 | -450.0 | 0.98 | 426.67 | 990.91 | 0.03 | 250.0 | -75.0 | 1.06 | -25.35 | 260.61 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.28 | 100.0 | -52.54 | 0.94 | 4.44 | 547.62 | 0.1 | 0.0 | 11.11 | 0 | 0 | 0 | 122.12 | 38.77 | 0 |
| 23Q1 (14) | 0.88 | -26.05 | 183.02 | 0.54 | 242.11 | -82.75 | -0.3 | 79.02 | 88.46 | -0.02 | -128.57 | -300.0 | 1.42 | 75.31 | -31.4 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.14 | -70.21 | -50.0 | 0.9 | 172.73 | 73.08 | 0.1 | 0.0 | 11.11 | 0 | 0 | 0 | 88.00 | -68.2 | 150.64 |
| 22Q4 (13) | 1.19 | -12.5 | 1422.22 | -0.38 | -522.22 | -22.58 | -1.43 | -1330.0 | -1488.89 | 0.07 | 146.67 | 187.5 | 0.81 | -44.14 | 302.5 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.28 | 0 | 0 | 0.47 | 95.83 | 14.63 | 0.33 | -23.26 | -46.77 | 0.1 | 11.11 | 0.0 | 0 | 0 | 0 | 276.74 | 5.81 | 2313.95 |
| 22Q3 (12) | 1.36 | 288.89 | 115.87 | 0.09 | 50.0 | -95.05 | -0.1 | 9.09 | 89.58 | -0.15 | -225.0 | -36.36 | 1.45 | 319.7 | -40.82 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.24 | -59.32 | -50.0 | 0.43 | 304.76 | 79.17 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 261.54 | 0 | 37.0 |
| 22Q2 (11) | -0.72 | 32.08 | -614.29 | 0.06 | -98.08 | 107.79 | -0.11 | 95.77 | -113.92 | 0.12 | 1100.0 | 500.0 | -0.66 | -131.88 | -4.76 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.59 | 110.71 | 20.41 | -0.21 | -140.38 | -146.67 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 22Q1 (10) | -1.06 | -1077.78 | -806.67 | 3.13 | 1109.68 | 1856.25 | -2.6 | -2788.89 | -45.25 | 0.01 | 112.5 | -80.0 | 2.07 | 617.5 | 567.74 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.28 | -31.71 | 75.0 | 0.52 | -16.13 | 15.56 | 0.09 | -10.0 | -10.0 | 0 | 0 | 0 | -173.77 | -1290.16 | -737.16 |
| 21Q4 (9) | -0.09 | -114.29 | 75.0 | -0.31 | -117.03 | -444.44 | -0.09 | 90.62 | 86.15 | -0.08 | 27.27 | -33.33 | -0.4 | -116.33 | -48.15 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.41 | -14.58 | 20.59 | 0.62 | 158.33 | -20.51 | 0.1 | 11.11 | -9.09 | 0 | 0 | 0 | -12.50 | -106.55 | 69.1 |
| 21Q3 (8) | 0.63 | 350.0 | -62.5 | 1.82 | 336.36 | -24.48 | -0.96 | -221.52 | 78.67 | -0.11 | -266.67 | -375.0 | 2.45 | 488.89 | -40.1 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.48 | -2.04 | 2500.0 | 0.24 | -46.67 | -44.19 | 0.09 | 0.0 | -18.18 | 0 | 0 | 0 | 190.91 | 636.36 | -38.64 |
| 21Q2 (7) | 0.14 | -6.67 | -61.11 | -0.77 | -581.25 | -254.0 | 0.79 | 144.13 | 429.17 | -0.03 | -160.0 | -123.08 | -0.63 | -303.23 | -173.26 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.49 | 206.25 | 357.89 | 0.45 | 0.0 | 550.0 | 0.09 | -10.0 | -18.18 | 0 | 0 | 0 | 25.93 | -4.94 | -99.28 |
| 21Q1 (6) | 0.15 | 141.67 | 111.81 | 0.16 | 77.78 | -91.16 | -1.79 | -175.38 | -1391.67 | 0.05 | 183.33 | 141.67 | 0.31 | 214.81 | -42.59 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.16 | -52.94 | -46.67 | 0.45 | -42.31 | -6.25 | 0.1 | -9.09 | -23.08 | 0 | 0 | 0 | 27.27 | 167.42 | 113.1 |
| 20Q4 (5) | -0.36 | -121.43 | -220.0 | 0.09 | -96.27 | 280.0 | -0.65 | 85.56 | 66.15 | -0.06 | -250.0 | -185.71 | -0.27 | -106.6 | -208.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.34 | 1800.0 | 161.54 | 0.78 | 81.4 | 295.0 | 0.11 | 0.0 | -21.43 | 0 | 0 | -100.0 | -40.45 | -113.0 | 0 |
| 20Q3 (4) | 1.68 | 366.67 | 0.0 | 2.41 | 382.0 | 0.0 | -4.5 | -1775.0 | 0.0 | 0.04 | -69.23 | 0.0 | 4.09 | 375.58 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.02 | 89.47 | 0.0 | 0.43 | 530.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0.0 | 311.11 | -91.36 | 0.0 |
| 20Q2 (3) | 0.36 | 128.35 | 0.0 | 0.5 | -72.38 | 0.0 | -0.24 | -100.0 | 0.0 | 0.13 | 208.33 | 0.0 | 0.86 | 59.26 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.19 | -163.33 | 0.0 | -0.1 | -120.83 | 0.0 | 0.11 | -15.38 | 0.0 | 0 | 0 | 0.0 | 3600.00 | 1829.13 | 0.0 |
| 20Q1 (2) | -1.27 | -523.33 | 0.0 | 1.81 | 3720.0 | 0.0 | -0.12 | 93.75 | 0.0 | -0.12 | -271.43 | 0.0 | 0.54 | 116.0 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0.61 | 96.34 | 0.0 | 0.3 | 130.77 | 0.0 | 0.48 | 220.0 | 0.0 | 0.13 | -7.14 | 0.0 | 0 | -100.0 | 0.0 | -208.20 | 0 | 0.0 |
| 19Q4 (1) | 0.3 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -1.92 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | -0.4 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
