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) | 1.93 | -10.65 | -1.07 | 0 | 2.77 | 0 | -0.07 | 0 | 0.86 | 0 | 1.05 | 377.27 | -0.01 | 0 | 8.25 | 508.22 | -0.58 | 0 | 0.12 | -74.47 | 0.95 | -2.06 | 0.03 | 200.0 | 175.45 | 17.78 |
| 2022 (9) | 2.16 | 25.58 | -2.63 | 0 | -0.07 | 0 | 0.01 | -85.71 | -0.47 | 0 | 0.22 | -24.14 | 0 | 0 | 1.36 | -6.96 | 0.97 | -59.75 | 0.47 | -76.73 | 0.97 | -4.9 | 0.01 | 0 | 148.97 | 163.29 |
| 2021 (8) | 1.72 | 6.17 | 1.79 | 0 | -1.46 | 0 | 0.07 | 0 | 3.51 | 251.0 | 0.29 | -34.09 | -0.01 | 0 | 1.46 | -46.49 | 2.41 | 190.36 | 2.02 | 112.63 | 1.02 | 6.25 | 0 | 0 | 56.58 | -33.29 |
| 2020 (7) | 1.62 | -43.94 | -0.62 | 0 | -0.78 | 0 | -0.03 | 0 | 1.0 | 0 | 0.44 | -68.35 | 0 | 0 | 2.73 | -68.33 | 0.83 | -13.54 | 0.95 | 1.06 | 0.96 | 29.73 | 0 | 0 | 84.82 | -50.69 |
| 2019 (6) | 2.89 | 318.84 | -3.29 | 0 | -0.3 | 0 | -0.06 | 0 | -0.4 | 0 | 1.39 | 59.77 | 0.25 | 0 | 8.61 | 57.1 | 0.96 | -41.1 | 0.94 | -45.35 | 0.74 | 68.18 | 0 | 0 | 172.02 | 438.51 |
| 2018 (5) | 0.69 | -69.87 | -1.03 | 0 | 2.57 | 0 | -0.03 | 0 | -0.34 | 0 | 0.87 | -26.27 | 0 | 0 | 5.48 | -31.56 | 1.63 | 44.25 | 1.72 | 196.55 | 0.44 | 10.0 | 0 | 0 | 31.94 | -86.33 |
| 2017 (4) | 2.29 | 0 | -0.83 | 0 | -0.88 | 0 | 0.16 | 0 | 1.46 | 0 | 1.18 | 51.28 | 0 | 0 | 8.01 | 55.39 | 1.13 | 169.05 | 0.58 | -66.47 | 0.4 | 14.29 | 0 | 0 | 233.67 | 0 |
| 2016 (3) | -0.42 | 0 | -0.24 | 0 | -0.79 | 0 | -0.39 | 0 | -0.66 | 0 | 0.78 | 6.85 | 0 | 0 | 5.15 | -27.94 | 0.42 | 0 | 1.73 | 0 | 0.35 | -10.26 | 0.01 | 0.0 | -20.10 | 0 |
| 2015 (2) | -1.2 | 0 | 0.24 | 0 | -0.39 | 0 | -0.32 | 0 | -0.96 | 0 | 0.73 | -34.23 | 0 | 0 | 7.15 | -37.45 | -0.77 | 0 | -0.48 | 0 | 0.39 | 14.71 | 0.01 | 0.0 | 0.00 | 0 |
| 2014 (1) | -0.13 | 0 | -0.07 | 0 | -0.91 | 0 | -0.08 | 0 | -0.2 | 0 | 1.11 | 246.88 | 0 | 0 | 11.43 | 284.38 | -0.42 | 0 | -0.12 | 0 | 0.34 | -2.86 | 0.01 | 0.0 | -56.52 | 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) | 0.07 | -53.33 | -80.56 | -0.26 | -136.62 | -4.0 | -0.05 | -100.97 | -400.0 | 0 | 100.0 | -100.0 | -0.19 | -122.09 | -272.73 | 1.03 | 415.0 | 312.0 | 0 | 0 | 0 | 26.89 | 374.66 | 252.84 | -0.17 | -383.33 | -221.43 | -0.15 | -157.69 | 0 | 0.25 | 0.0 | 4.17 | 0.03 | -25.0 | 200.0 | 53.85 | 97.44 | -62.61 |
| 24Q2 (19) | 0.15 | -72.73 | -85.44 | 0.71 | 7000.0 | 438.1 | 5.17 | 1057.41 | 7485.71 | -0.11 | -266.67 | -22.22 | 0.86 | 53.57 | 4.88 | 0.2 | -28.57 | -4.76 | 0 | 0 | 0 | 5.67 | -45.57 | -23.38 | 0.06 | 114.29 | 124.0 | 0.26 | 192.86 | 273.33 | 0.25 | 4.17 | 4.17 | 0.04 | 0.0 | 300.0 | 27.27 | 0 | -97.35 |
| 24Q1 (18) | 0.55 | 83.33 | 139.13 | 0.01 | 103.7 | 102.86 | -0.54 | -118.49 | -671.43 | -0.03 | 25.0 | -175.0 | 0.56 | 1766.67 | 566.67 | 0.28 | 33.33 | -26.32 | 0 | 100.0 | 0 | 10.41 | 67.04 | -11.8 | -0.42 | -31.25 | -180.0 | -0.28 | -250.0 | -182.35 | 0.24 | 0.0 | 0.0 | 0.04 | 300.0 | 300.0 | 0.00 | -100.0 | -100.0 |
| 23Q4 (17) | 0.3 | -16.67 | -74.14 | -0.27 | -8.0 | -1250.0 | 2.92 | 29300.0 | 4966.67 | -0.04 | -233.33 | -300.0 | 0.03 | -72.73 | -97.37 | 0.21 | -16.0 | 600.0 | -0.01 | 0 | 0 | 6.23 | -18.24 | 581.31 | -0.32 | -328.57 | -328.57 | -0.08 | 0 | -140.0 | 0.24 | 0.0 | 4.35 | 0.01 | 0.0 | 0 | 176.47 | 22.55 | -34.58 |
| 23Q3 (16) | 0.36 | -65.05 | -71.2 | -0.25 | -19.05 | -400.0 | -0.01 | 85.71 | 50.0 | 0.03 | 133.33 | 0.0 | 0.11 | -86.59 | -90.83 | 0.25 | 19.05 | 733.33 | 0 | 0 | 100.0 | 7.62 | 3.08 | 997.56 | 0.14 | 156.0 | -22.22 | 0 | 100.0 | -100.0 | 0.24 | 0.0 | 4.35 | 0.01 | 0.0 | 0 | 144.00 | -86.02 | -47.01 |
| 23Q2 (15) | 1.03 | 347.83 | 345.24 | -0.21 | 40.0 | -950.0 | -0.07 | 0.0 | -200.0 | -0.09 | -325.0 | -800.0 | 0.82 | 783.33 | 286.36 | 0.21 | -44.74 | 75.0 | 0 | 0 | -100.0 | 7.39 | -37.34 | 160.04 | -0.25 | -66.67 | -200.0 | -0.15 | -144.12 | -314.29 | 0.24 | 0.0 | -4.0 | 0.01 | 0.0 | 0 | 1030.00 | 2542.17 | 884.76 |
| 23Q1 (14) | 0.23 | -80.17 | 35.29 | -0.35 | -1650.0 | 86.22 | -0.07 | -16.67 | -16.67 | 0.04 | 500.0 | 300.0 | -0.12 | -110.53 | 94.94 | 0.38 | 1166.67 | 850.0 | 0 | 0 | 100.0 | 11.80 | 1190.27 | 1192.24 | -0.15 | -207.14 | -137.5 | 0.34 | 70.0 | 1233.33 | 0.24 | 4.35 | -7.69 | 0.01 | 0 | 0 | 38.98 | -85.55 | -47.26 |
| 22Q4 (13) | 1.16 | -7.2 | 73.13 | -0.02 | 60.0 | 90.91 | -0.06 | -200.0 | -50.0 | -0.01 | -133.33 | -200.0 | 1.14 | -5.0 | 153.33 | 0.03 | 0.0 | -25.0 | 0 | 100.0 | 100.0 | 0.91 | 31.71 | 26.45 | 0.14 | -22.22 | -84.78 | 0.2 | -13.04 | -51.22 | 0.23 | 0.0 | -11.54 | 0 | 0 | 0 | 269.77 | -0.73 | 169.77 |
| 22Q3 (12) | 1.25 | 397.62 | 204.88 | -0.05 | -150.0 | -102.79 | -0.02 | -128.57 | 98.48 | 0.03 | 400.0 | 0.0 | 1.2 | 372.73 | -45.45 | 0.03 | -75.0 | -75.0 | -0.01 | -200.0 | 0 | 0.69 | -75.58 | -62.27 | 0.18 | -28.0 | -86.96 | 0.23 | 228.57 | -82.44 | 0.23 | -8.0 | -8.0 | 0 | 0 | 0 | 271.74 | 307.04 | 933.93 |
| 22Q2 (11) | -0.42 | -347.06 | -142.0 | -0.02 | 99.21 | -104.76 | 0.07 | 216.67 | 240.0 | -0.01 | -200.0 | 80.0 | -0.44 | 81.43 | -130.99 | 0.12 | 200.0 | 500.0 | 0.01 | 200.0 | 0 | 2.84 | 211.37 | 492.89 | 0.25 | -37.5 | 31.58 | 0.07 | 333.33 | -75.0 | 0.25 | -3.85 | 0.0 | 0 | 0 | 0 | -131.25 | -277.57 | -169.56 |
| 22Q1 (10) | 0.17 | -74.63 | 145.95 | -2.54 | -1054.55 | -1109.52 | -0.06 | -50.0 | -20.0 | 0.01 | 0.0 | -88.89 | -2.37 | -626.67 | -308.62 | 0.04 | 0.0 | -63.64 | -0.01 | 0.0 | 0 | 0.91 | 26.26 | -69.61 | 0.4 | -56.52 | 600.0 | -0.03 | -107.32 | -250.0 | 0.26 | 0.0 | 4.0 | 0 | 0 | 0 | 73.91 | -26.09 | 153.94 |
| 21Q4 (9) | 0.67 | 63.41 | -15.19 | -0.22 | -112.29 | -120.0 | -0.04 | 96.97 | 20.0 | 0.01 | -66.67 | 125.0 | 0.45 | -79.55 | -34.78 | 0.04 | -66.67 | -66.67 | -0.01 | 0 | 0 | 0.72 | -60.7 | -75.47 | 0.92 | -33.33 | 736.36 | 0.41 | -68.7 | 220.59 | 0.26 | 4.0 | 4.0 | 0 | 0 | 0 | 100.00 | 280.49 | 0 |
| 21Q3 (8) | 0.41 | -59.0 | -21.15 | 1.79 | 326.19 | 1890.0 | -1.32 | -2540.0 | -106.25 | 0.03 | 160.0 | -62.5 | 2.2 | 54.93 | 423.81 | 0.12 | 500.0 | 50.0 | 0 | 0 | 0 | 1.84 | 283.74 | -5.67 | 1.38 | 626.32 | 1050.0 | 1.31 | 367.86 | 178.72 | 0.25 | 0.0 | 0.0 | 0 | 0 | 0 | 26.28 | -86.07 | -63.61 |
| 21Q2 (7) | 1.0 | 370.27 | 316.67 | 0.42 | 300.0 | 167.74 | -0.05 | 0.0 | -25.0 | -0.05 | -155.56 | -25.0 | 1.42 | 344.83 | 473.68 | 0.02 | -81.82 | -85.71 | 0 | 0 | 0 | 0.48 | -84.04 | -82.97 | 0.19 | 337.5 | -73.24 | 0.28 | 1300.0 | -83.23 | 0.25 | 0.0 | 4.17 | 0 | 0 | 0 | 188.68 | 237.68 | 1401.57 |
| 21Q1 (6) | -0.37 | -146.84 | -628.57 | -0.21 | -110.0 | -210.53 | -0.05 | 0.0 | -25.0 | 0.09 | 325.0 | 200.0 | -0.58 | -184.06 | -323.08 | 0.11 | -8.33 | 0.0 | 0 | 0 | 0 | 3.01 | 1.94 | -18.03 | -0.08 | -172.73 | 27.27 | 0.02 | 105.88 | 102.35 | 0.25 | 0.0 | 13.64 | 0 | 0 | 0 | -137.04 | 0 | 0 |
| 20Q4 (5) | 0.79 | 51.92 | 495.0 | -0.1 | 0.0 | 0.0 | -0.05 | 92.19 | 0.0 | -0.04 | -150.0 | 78.95 | 0.69 | 64.29 | 330.0 | 0.12 | 50.0 | -72.09 | 0 | 0 | -100.0 | 2.95 | 51.11 | -74.56 | 0.11 | -8.33 | 1200.0 | -0.34 | -172.34 | -41.67 | 0.25 | 0.0 | 19.05 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 20Q3 (4) | 0.52 | 116.67 | 0.0 | -0.1 | 83.87 | 0.0 | -0.64 | -1500.0 | 0.0 | 0.08 | 300.0 | 0.0 | 0.42 | 210.53 | 0.0 | 0.08 | -42.86 | 0.0 | 0 | 0 | 0.0 | 1.95 | -30.73 | 0.0 | 0.12 | -83.1 | 0.0 | 0.47 | -71.86 | 0.0 | 0.25 | 4.17 | 0.0 | 0 | 0 | 0.0 | 72.22 | 474.77 | 0.0 |
| 20Q2 (3) | 0.24 | 242.86 | 0.0 | -0.62 | -426.32 | 0.0 | -0.04 | 0.0 | 0.0 | -0.04 | 55.56 | 0.0 | -0.38 | -246.15 | 0.0 | 0.14 | 27.27 | 0.0 | 0 | 0 | 0.0 | 2.82 | -23.18 | 0.0 | 0.71 | 745.45 | 0.0 | 1.67 | 296.47 | 0.0 | 0.24 | 9.09 | 0.0 | 0 | 0 | 0.0 | 12.57 | 0 | 0.0 |
| 20Q1 (2) | 0.07 | 135.0 | 0.0 | 0.19 | 290.0 | 0.0 | -0.04 | 20.0 | 0.0 | -0.09 | 52.63 | 0.0 | 0.26 | 186.67 | 0.0 | 0.11 | -74.42 | 0.0 | 0 | -100.0 | 0.0 | 3.67 | -68.36 | 0.0 | -0.11 | -1000.0 | 0.0 | -0.85 | -254.17 | 0.0 | 0.22 | 4.76 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | -0.2 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.19 | 0.0 | 0.0 | -0.3 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 11.59 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.24 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
