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) | 4.34 | -20.66 | -1.86 | 0 | -4.7 | 0 | -0.07 | 0 | 2.48 | -51.75 | 0.58 | 5.45 | 0 | 0 | 2.84 | 118.82 | -0.87 | 0 | -0.83 | 0 | 1.04 | -14.75 | 0.45 | 2.27 | 657.58 | 398.89 |
| 2022 (9) | 5.47 | 1853.57 | -0.33 | 0 | -2.97 | 0 | 0.22 | 266.67 | 5.14 | 0 | 0.55 | -1.79 | 0 | 0 | 1.30 | -28.78 | 4.32 | 131.02 | 2.49 | 124.32 | 1.22 | 14.02 | 0.44 | 37.5 | 131.81 | 1076.85 |
| 2021 (8) | 0.28 | -83.23 | -5.58 | 0 | -0.39 | 0 | 0.06 | 0 | -5.3 | 0 | 0.56 | -69.06 | 0 | 0 | 1.83 | -89.61 | 1.87 | 70.0 | 1.11 | 38.75 | 1.07 | 62.12 | 0.32 | 1500.0 | 11.20 | -90.07 |
| 2020 (7) | 1.67 | -49.55 | -1.85 | 0 | 6.19 | 1138.0 | -0.14 | 0 | -0.18 | 0 | 1.81 | 432.35 | 0 | 0 | 17.57 | 600.33 | 1.1 | -50.89 | 0.8 | -47.37 | 0.66 | -16.46 | 0.02 | -33.33 | 112.84 | -20.23 |
| 2019 (6) | 3.31 | 280.46 | -0.37 | 0 | 0.5 | 0 | 0.09 | -25.0 | 2.94 | 1370.0 | 0.34 | -33.33 | 0 | 0 | 2.51 | -41.85 | 2.24 | 255.56 | 1.52 | 162.07 | 0.79 | 54.9 | 0.03 | -25.0 | 141.45 | 83.73 |
| 2018 (5) | 0.87 | 0 | -0.67 | 0 | -0.07 | 0 | 0.12 | -25.0 | 0.2 | 0 | 0.51 | 0.0 | 0 | 0 | 4.31 | -20.73 | 0.63 | 0 | 0.58 | 0 | 0.51 | -17.74 | 0.04 | -42.86 | 76.99 | 0 |
| 2017 (4) | -0.32 | 0 | -0.53 | 0 | -0.05 | 0 | 0.16 | 128.57 | -0.85 | 0 | 0.51 | -19.05 | 0 | 0 | 5.44 | -1.6 | -0.58 | 0 | -1.04 | 0 | 0.62 | -13.89 | 0.07 | -12.5 | 0.00 | 0 |
| 2016 (3) | -0.66 | 0 | -0.01 | 0 | -0.04 | 0 | 0.07 | 0 | -0.67 | 0 | 0.63 | -49.19 | 0 | 0 | 5.53 | -48.57 | -1.23 | 0 | -1.41 | 0 | 0.72 | -11.11 | 0.08 | 14.29 | 0.00 | 0 |
| 2015 (2) | 1.0 | 0 | -1.13 | 0 | 0.34 | 25.93 | -0.01 | 0 | -0.13 | 0 | 1.24 | 96.83 | 0 | 0 | 10.75 | 42.71 | -0.1 | 0 | 0.43 | 0 | 0.81 | 24.62 | 0.07 | 40.0 | 76.34 | 0 |
| 2014 (1) | -0.59 | 0 | -0.39 | 0 | 0.27 | 170.0 | 0.01 | -95.24 | -0.98 | 0 | 0.63 | 12.5 | 0 | 0 | 7.54 | 15.73 | -1.04 | 0 | -0.65 | 0 | 0.65 | -10.96 | 0.05 | 0.0 | -1180.00 | 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) | -0.37 | -254.17 | -182.22 | -0.2 | 13.04 | -100.0 | 0.11 | 266.67 | 103.4 | -0.01 | 80.0 | 50.0 | -0.57 | -5800.0 | -262.86 | 0.18 | -10.0 | 80.0 | -0.01 | 0 | 0 | 3.21 | -42.09 | 40.53 | -0.16 | 71.93 | 70.37 | -0.06 | 83.78 | 82.35 | 0.26 | 4.0 | 4.0 | 0.11 | 0.0 | 0.0 | -119.35 | 0 | -105.3 |
| 24Q2 (19) | 0.24 | -17.24 | -85.37 | -0.23 | -27.78 | -21.05 | 0.03 | 118.75 | 102.65 | -0.05 | -350.0 | -66.67 | 0.01 | -90.91 | -99.31 | 0.2 | 11.11 | 53.85 | 0 | 0 | 0 | 5.54 | 8.34 | 110.1 | -0.57 | 9.52 | -119.23 | -0.37 | 22.92 | -54.17 | 0.25 | 0.0 | -7.41 | 0.11 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 24Q1 (18) | 0.29 | 3.57 | -85.28 | -0.18 | 86.76 | 14.29 | -0.16 | 0.0 | 11.11 | 0.02 | 166.67 | 100.0 | 0.11 | 110.19 | -93.75 | 0.18 | 12.5 | -5.26 | 0 | 0 | 0 | 5.11 | 13.46 | 102.66 | -0.63 | -80.0 | -325.0 | -0.48 | -108.7 | -2300.0 | 0.25 | 0.0 | -10.71 | 0.11 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 23Q4 (17) | 0.28 | -37.78 | -90.48 | -1.36 | -1260.0 | -1411.11 | -0.16 | 95.06 | 15.79 | -0.03 | -50.0 | -123.08 | -1.08 | -408.57 | -137.89 | 0.16 | 60.0 | 45.45 | 0 | 0 | 0 | 4.51 | 97.41 | 337.18 | -0.35 | 35.19 | -131.82 | -0.23 | 32.35 | -157.5 | 0.25 | 0.0 | -10.71 | 0.11 | 0.0 | 0.0 | 215.38 | -90.43 | -42.12 |
| 23Q3 (16) | 0.45 | -72.56 | -68.97 | -0.1 | 47.37 | -433.33 | -3.24 | -186.73 | -145.45 | -0.02 | 33.33 | -122.22 | 0.35 | -75.86 | -76.35 | 0.1 | -23.08 | -33.33 | 0 | 0 | 0 | 2.28 | -13.42 | 82.04 | -0.54 | -107.69 | -141.54 | -0.34 | -41.67 | -135.05 | 0.25 | -7.41 | -16.67 | 0.11 | 0.0 | 0.0 | 2250.00 | 92.07 | 2041.38 |
| 23Q2 (15) | 1.64 | -16.75 | 254.72 | -0.19 | 9.52 | -533.33 | -1.13 | -527.78 | -50.67 | -0.03 | -400.0 | -50.0 | 1.45 | -17.61 | 233.03 | 0.13 | -31.58 | 18.18 | 0 | 0 | 0 | 2.64 | 4.51 | 139.72 | -0.26 | -192.86 | -123.42 | -0.24 | -1100.0 | -134.78 | 0.27 | -3.57 | -10.0 | 0.11 | 0.0 | 0.0 | 1171.43 | 120.01 | 1315.63 |
| 23Q1 (14) | 1.97 | -32.99 | -7.94 | -0.21 | -133.33 | 8.7 | -0.18 | 5.26 | 75.0 | 0.01 | -92.31 | 0.0 | 1.76 | -38.25 | -7.85 | 0.19 | 72.73 | 5.56 | 0 | 0 | 0 | 2.52 | 144.75 | 35.55 | 0.28 | -74.55 | -65.43 | -0.02 | -105.0 | -104.55 | 0.28 | 0.0 | -17.65 | 0.11 | 0.0 | 0.0 | 532.43 | 43.07 | 121.43 |
| 22Q4 (13) | 2.94 | 102.76 | 47.74 | -0.09 | -400.0 | 30.77 | -0.19 | 85.61 | -216.67 | 0.13 | 44.44 | 1400.0 | 2.85 | 92.57 | 53.23 | 0.11 | -26.67 | -15.38 | 0 | 0 | 0 | 1.03 | -17.8 | -22.92 | 1.1 | -15.38 | 77.42 | 0.4 | -58.76 | -4.76 | 0.28 | -6.67 | -9.68 | 0.11 | 0.0 | 0.0 | 372.15 | 254.19 | 57.09 |
| 22Q3 (12) | 1.45 | 236.79 | 216.0 | 0.03 | 200.0 | 150.0 | -1.32 | -76.0 | -344.44 | 0.09 | 550.0 | 350.0 | 1.48 | 235.78 | 212.98 | 0.15 | 36.36 | 275.0 | 0 | 0 | 0 | 1.25 | 14.02 | 231.1 | 1.3 | 17.12 | 62.5 | 0.97 | 40.58 | 136.59 | 0.3 | 0.0 | 3.45 | 0.11 | 0.0 | 0.0 | 105.07 | 209.04 | 168.09 |
| 22Q2 (11) | -1.06 | -149.53 | -19.1 | -0.03 | 86.96 | 99.43 | -0.75 | -4.17 | 8.54 | -0.02 | -300.0 | -300.0 | -1.09 | -157.07 | 82.19 | 0.11 | -38.89 | -54.17 | 0 | 0 | 0 | 1.10 | -40.91 | -63.88 | 1.11 | 37.04 | 208.33 | 0.69 | 56.82 | 228.57 | 0.3 | -11.76 | 3.45 | 0.11 | 0.0 | 10.0 | -96.36 | -140.08 | 35.04 |
| 22Q1 (10) | 2.14 | 7.54 | 397.67 | -0.23 | -76.92 | -43.75 | -0.72 | -1100.0 | -1100.0 | 0.01 | 200.0 | -66.67 | 1.91 | 2.69 | 607.41 | 0.18 | 38.46 | 20.0 | 0 | 0 | 0 | 1.86 | 39.18 | -68.6 | 0.81 | 30.65 | 800.0 | 0.44 | 4.76 | 528.57 | 0.34 | 9.68 | 88.89 | 0.11 | 0.0 | 0 | 240.45 | 1.5 | 39.8 |
| 21Q4 (9) | 1.99 | 259.2 | 323.4 | -0.13 | -116.67 | 7.14 | -0.06 | -111.11 | 14.29 | -0.01 | -150.0 | 0.0 | 1.86 | 241.98 | 463.64 | 0.13 | 225.0 | 0.0 | 0 | 0 | 0 | 1.34 | 253.09 | -67.59 | 0.62 | -22.5 | 37.78 | 0.42 | 2.44 | 50.0 | 0.31 | 6.9 | 82.35 | 0.11 | 0.0 | 0 | 236.90 | 253.51 | 126.82 |
| 21Q3 (8) | -1.25 | -40.45 | -319.3 | -0.06 | 98.85 | 72.73 | 0.54 | 165.85 | 871.43 | 0.02 | 100.0 | 0 | -1.31 | 78.59 | -474.29 | 0.04 | -83.33 | -80.0 | 0 | 0 | 0 | 0.38 | -87.56 | -94.0 | 0.8 | 122.22 | 60.0 | 0.41 | 95.24 | 10.81 | 0.29 | 0.0 | 81.25 | 0.11 | 10.0 | 0 | -154.32 | -4.04 | -243.49 |
| 21Q2 (7) | -0.89 | -306.98 | -735.71 | -5.23 | -3168.75 | -5711.11 | -0.82 | -1266.67 | -112.83 | 0.01 | -66.67 | 0 | -6.12 | -2366.67 | -12340.0 | 0.24 | 60.0 | 242.86 | 0 | 0 | 0 | 3.05 | -48.63 | -11.24 | 0.36 | 300.0 | 300.0 | 0.21 | 200.0 | 40.0 | 0.29 | 61.11 | 93.33 | 0.1 | 0 | 0 | -148.33 | -186.24 | -417.86 |
| 21Q1 (6) | 0.43 | -8.51 | -12.24 | -0.16 | -14.29 | 88.65 | -0.06 | 14.29 | 0.0 | 0.03 | 400.0 | 125.0 | 0.27 | -18.18 | 129.35 | 0.15 | 15.38 | -89.29 | 0 | 0 | 0 | 5.93 | 43.66 | -91.74 | 0.09 | -80.0 | 50.0 | 0.07 | -75.0 | 800.0 | 0.18 | 5.88 | 0.0 | 0 | 0 | 0 | 172.00 | 64.68 | -40.33 |
| 20Q4 (5) | 0.47 | -17.54 | -62.1 | -0.14 | 36.36 | -40.0 | -0.07 | 0.0 | 90.91 | -0.01 | 0 | -120.0 | 0.33 | -5.71 | -71.05 | 0.13 | -35.0 | 30.0 | 0 | 0 | 0 | 4.13 | -34.59 | 35.37 | 0.45 | -10.0 | -21.05 | 0.28 | -24.32 | -6.67 | 0.17 | 6.25 | -10.53 | 0 | 0 | -100.0 | 104.44 | -2.88 | -57.89 |
| 20Q3 (4) | 0.57 | 307.14 | 0.0 | -0.22 | -144.44 | 0.0 | -0.07 | -101.1 | 0.0 | 0 | 0 | 0.0 | 0.35 | 600.0 | 0.0 | 0.2 | 185.71 | 0.0 | 0 | 0 | 0.0 | 6.31 | 83.87 | 0.0 | 0.5 | 455.56 | 0.0 | 0.37 | 146.67 | 0.0 | 0.16 | 6.67 | 0.0 | 0 | 0 | 0.0 | 107.55 | 130.46 | 0.0 |
| 20Q2 (3) | 0.14 | -71.43 | 0.0 | -0.09 | 93.62 | 0.0 | 6.39 | 10750.0 | 0.0 | 0 | 100.0 | 0.0 | 0.05 | 105.43 | 0.0 | 0.07 | -95.0 | 0.0 | 0 | 0 | 0.0 | 3.43 | -95.22 | 0.0 | 0.09 | 50.0 | 0.0 | 0.15 | 1600.0 | 0.0 | 0.15 | -16.67 | 0.0 | 0 | 0 | 0.0 | 46.67 | -83.81 | 0.0 |
| 20Q1 (2) | 0.49 | -60.48 | 0.0 | -1.41 | -1310.0 | 0.0 | -0.06 | 92.21 | 0.0 | -0.12 | -340.0 | 0.0 | -0.92 | -180.7 | 0.0 | 1.4 | 1300.0 | 0.0 | 0 | 0 | 0.0 | 71.79 | 2254.87 | 0.0 | 0.06 | -89.47 | 0.0 | -0.01 | -103.33 | 0.0 | 0.18 | -5.26 | 0.0 | 0 | -100.0 | 0.0 | 288.24 | 16.22 | 0.0 |
| 19Q4 (1) | 1.24 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | -0.77 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 1.14 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.05 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 248.00 | 0.0 | 0.0 |
