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) | 2.13 | -45.24 | 0.09 | 0 | -2.77 | 0 | 0.06 | 0 | 2.22 | 825.0 | 0.04 | -60.0 | -1.64 | 0 | 0.29 | -53.65 | 2.16 | -32.29 | 2.14 | -33.95 | 0.17 | 6.25 | 0.47 | 135.0 | 76.62 | -29.09 |
| 2022 (9) | 3.89 | 9.58 | -3.65 | 0 | -2.52 | 0 | -0.01 | 0 | 0.24 | -93.35 | 0.1 | 42.86 | 0 | 0 | 0.63 | 53.14 | 3.19 | -7.8 | 3.24 | 11.72 | 0.16 | 14.29 | 0.2 | -9.09 | 108.06 | -0.77 |
| 2021 (8) | 3.55 | -7.79 | 0.06 | 0 | -2.25 | 0 | -0.02 | 0 | 3.61 | 4.03 | 0.07 | 40.0 | 0 | 0 | 0.41 | 27.8 | 3.46 | 3.9 | 2.9 | 2.47 | 0.14 | 7.69 | 0.22 | 0.0 | 108.90 | -10.05 |
| 2020 (7) | 3.85 | 176.98 | -0.38 | 0 | -1.24 | 0 | 0.14 | 0 | 3.47 | 57.01 | 0.05 | 400.0 | 0 | 0 | 0.32 | 270.32 | 3.33 | 52.75 | 2.83 | 42.21 | 0.13 | -7.14 | 0.22 | 29.41 | 121.07 | 100.33 |
| 2019 (6) | 1.39 | -31.19 | 0.82 | 0 | -1.89 | 0 | -0.41 | 0 | 2.21 | 1281.25 | 0.01 | -50.0 | 0 | 0 | 0.09 | -50.65 | 2.18 | 4.31 | 1.99 | 4.19 | 0.14 | 366.67 | 0.17 | -5.56 | 60.43 | -36.57 |
| 2018 (5) | 2.02 | 0 | -1.86 | 0 | -1.04 | 0 | 0.11 | 0 | 0.16 | 14.29 | 0.02 | 0.0 | 0 | 0 | 0.18 | -12.71 | 2.09 | 5.03 | 1.91 | 12.35 | 0.03 | -40.0 | 0.18 | -45.45 | 95.28 | 0 |
| 2017 (4) | -0.01 | 0 | 0.15 | -69.39 | -0.63 | 0 | -0.23 | 0 | 0.14 | -93.61 | 0.02 | 0 | 0 | 0 | 0.20 | 0 | 1.99 | 39.16 | 1.7 | 26.87 | 0.05 | 0.0 | 0.33 | -5.71 | -0.48 | 0 |
| 2016 (3) | 1.7 | 608.33 | 0.49 | 0 | -0.35 | 0 | 0.4 | 29.03 | 2.19 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 1.43 | 0 | 1.34 | 0 | 0.05 | -37.5 | 0.35 | 2.94 | 97.70 | -43.01 |
| 2015 (2) | 0.24 | -75.26 | -0.74 | 0 | -0.17 | 0 | 0.31 | 0 | -0.5 | 0 | 0.03 | 0.0 | 0 | 0 | 0.47 | 14.64 | -0.3 | 0 | -0.28 | 0 | 0.08 | -42.86 | 0.34 | -2.86 | 171.43 | -2.8 |
| 2014 (1) | 0.97 | 0 | -0.12 | 0 | -0.59 | 0 | -0.09 | 0 | 0.85 | 0 | 0.03 | -75.0 | 0 | 0 | 0.41 | -73.0 | 0.05 | -90.57 | 0.06 | -81.82 | 0.14 | -33.33 | 0.35 | -16.67 | 176.36 | 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) | -0.08 | -110.81 | -700.0 | -1.5 | -211.94 | -189.82 | -2.1 | -2525.0 | 21.64 | 0 | -100.0 | 100.0 | -1.58 | -175.96 | -195.18 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.32 | 0 | 0 | 0.4 | -9.09 | 471.43 | 0.34 | -43.33 | -12.82 | 0.05 | 0.0 | 25.0 | 0.06 | 20.0 | 20.0 | -17.78 | -116.82 | -753.33 |
| 24Q2 (19) | 0.74 | 12.12 | -35.09 | 1.34 | 187.58 | 267.5 | -0.08 | -102.12 | -166.67 | 0.09 | 1000.0 | 160.0 | 2.08 | 339.08 | 511.76 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.44 | -40.54 | -38.89 | 0.6 | -32.58 | -25.0 | 0.05 | 25.0 | 25.0 | 0.05 | 0.0 | -16.67 | 105.71 | 56.97 | -16.54 |
| 24Q1 (18) | 0.66 | -47.62 | 353.85 | -1.53 | 0 | -96.15 | 3.77 | 12666.67 | 12666.67 | -0.01 | -102.08 | -114.29 | -0.87 | -169.05 | 16.35 | 3.77 | 129.88 | 12466.67 | 0 | 0 | 0 | 98.69 | 128.67 | 12433.77 | 0.74 | 7.25 | 10.45 | 0.89 | 111.9 | 64.81 | 0.04 | 0.0 | 0.0 | 0.05 | -83.87 | 0.0 | 67.35 | -58.84 | 263.19 |
| 23Q4 (17) | 1.26 | 12700.0 | -9.35 | 0 | -100.0 | 100.0 | -0.03 | 98.88 | 0.0 | 0.48 | 241.18 | 860.0 | 1.26 | -24.1 | 1150.0 | 1.64 | 0 | 2633.33 | 0 | 0 | 0 | 43.16 | 0 | 2547.02 | 0.69 | 885.71 | -28.87 | 0.42 | 7.69 | -46.84 | 0.04 | 0.0 | 0.0 | 0.31 | 520.0 | 675.0 | 163.64 | 7954.55 | 2.42 |
| 23Q3 (16) | -0.01 | -100.88 | -101.04 | 1.67 | 308.75 | 338.57 | -2.68 | -8833.33 | -10.29 | -0.34 | -126.67 | -300.0 | 1.66 | 388.24 | 538.46 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.07 | -90.28 | -88.33 | 0.39 | -51.25 | -54.65 | 0.04 | 0.0 | 0.0 | 0.05 | -16.67 | -28.57 | -2.08 | -101.64 | -102.11 |
| 23Q2 (15) | 1.14 | 538.46 | -21.92 | -0.8 | -2.56 | -715.38 | -0.03 | 0.0 | 0.0 | -0.15 | -314.29 | -87.5 | 0.34 | 132.69 | -78.62 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.72 | 7.46 | -43.31 | 0.8 | 48.15 | -30.43 | 0.04 | 0.0 | 0.0 | 0.06 | 20.0 | 0.0 | 126.67 | 406.92 | 8.45 |
| 23Q1 (14) | -0.26 | -118.71 | -425.0 | -0.78 | 48.34 | 50.32 | -0.03 | 0.0 | 0.0 | 0.07 | 40.0 | 150.0 | -1.04 | -766.67 | 30.2 | 0.03 | -50.0 | 0.0 | 0 | 0 | 0 | 0.79 | -51.71 | 7.09 | 0.67 | -30.93 | 97.06 | 0.54 | -31.65 | 22.73 | 0.04 | 0.0 | 0.0 | 0.05 | 25.0 | 25.0 | -41.27 | -125.83 | -368.25 |
| 22Q4 (13) | 1.39 | 44.79 | -20.57 | -1.51 | -115.71 | -309.72 | -0.03 | 98.77 | 0.0 | 0.05 | -70.59 | -54.55 | -0.12 | -146.15 | -104.86 | 0.06 | 0 | 200.0 | 0 | 0 | 0 | 1.63 | 0 | 219.57 | 0.97 | 61.67 | 142.5 | 0.79 | -8.14 | 68.09 | 0.04 | 0.0 | 33.33 | 0.04 | -42.86 | 0.0 | 159.77 | 61.43 | -50.7 |
| 22Q3 (12) | 0.96 | -34.25 | -22.58 | -0.7 | -638.46 | -325.81 | -2.43 | -8000.0 | -11.98 | 0.17 | 312.5 | 288.89 | 0.26 | -83.65 | -83.23 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.6 | -52.76 | -52.0 | 0.86 | -25.22 | -16.5 | 0.04 | 0.0 | 33.33 | 0.07 | 16.67 | 75.0 | 98.97 | -15.27 | -12.2 |
| 22Q2 (11) | 1.46 | 1725.0 | 151.72 | 0.13 | 108.28 | 172.22 | -0.03 | 0.0 | 0.0 | -0.08 | 42.86 | 0 | 1.59 | 206.71 | 297.5 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0 | 0.23 | -68.15 | -2.34 | 1.27 | 273.53 | 15.45 | 1.15 | 161.36 | 38.55 | 0.04 | 0.0 | 0.0 | 0.06 | 50.0 | 50.0 | 116.80 | 659.2 | 83.26 |
| 22Q1 (10) | 0.08 | -95.43 | 366.67 | -1.57 | -318.06 | -98.73 | -0.03 | 0.0 | 0.0 | -0.14 | -227.27 | -250.0 | -1.49 | -160.32 | -81.71 | 0.03 | 50.0 | 0.0 | 0 | 0 | 0 | 0.74 | 44.12 | 1.47 | 0.34 | -15.0 | -52.11 | 0.44 | -6.38 | -22.81 | 0.04 | 33.33 | 0.0 | 0.04 | 0.0 | -60.0 | 15.38 | -95.25 | 464.1 |
| 21Q4 (9) | 1.75 | 41.13 | 23.24 | 0.72 | 132.26 | 169.9 | -0.03 | 98.62 | 0.0 | 0.11 | 222.22 | 37.5 | 2.47 | 59.35 | 533.33 | 0.02 | 0 | 100.0 | 0 | 0 | 0 | 0.51 | 0 | 86.22 | 0.4 | -68.0 | -56.99 | 0.47 | -54.37 | -36.49 | 0.03 | 0.0 | 200.0 | 0.04 | 0.0 | -20.0 | 324.07 | 187.49 | 82.58 |
| 21Q3 (8) | 1.24 | 113.79 | 100.0 | 0.31 | 272.22 | 72.22 | -2.17 | -7133.33 | -85.47 | -0.09 | 0 | -12.5 | 1.55 | 287.5 | 93.75 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 1.25 | 13.64 | 17.92 | 1.03 | 24.1 | 13.19 | 0.03 | -25.0 | -25.0 | 0.04 | 0.0 | -50.0 | 112.73 | 76.87 | 87.27 |
| 21Q2 (7) | 0.58 | 2033.33 | -68.98 | -0.18 | 77.22 | 83.64 | -0.03 | 0.0 | -50.0 | 0 | 100.0 | -100.0 | 0.4 | 148.78 | -48.05 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0 | 0.24 | -66.91 | 4.08 | 1.1 | 54.93 | 32.53 | 0.83 | 45.61 | 7.79 | 0.04 | 0.0 | 0.0 | 0.04 | -60.0 | -20.0 | 63.74 | 1608.42 | -70.69 |
| 21Q1 (6) | -0.03 | -102.11 | 50.0 | -0.79 | 23.3 | -150.32 | -0.03 | 0.0 | 0.0 | -0.04 | -150.0 | -180.0 | -0.82 | -310.26 | -154.3 | 0.03 | 200.0 | 50.0 | 0 | 0 | 0 | 0.72 | 164.49 | 38.77 | 0.71 | -23.66 | 36.54 | 0.57 | -22.97 | 39.02 | 0.04 | 300.0 | 0.0 | 0.1 | 100.0 | 150.0 | -4.23 | -102.38 | 65.49 |
| 20Q4 (5) | 1.42 | 129.03 | 35.24 | -1.03 | -672.22 | -586.67 | -0.03 | 97.44 | 0.0 | 0.08 | 200.0 | 128.57 | 0.39 | -51.25 | -56.67 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.27 | 0.55 | -14.25 | 0.93 | -12.26 | 16.25 | 0.74 | -18.68 | 7.25 | 0.01 | -75.0 | -66.67 | 0.05 | -37.5 | 66.67 | 177.50 | 194.88 | 26.79 |
| 20Q3 (4) | 0.62 | -66.84 | 0.0 | 0.18 | 116.36 | 0.0 | -1.17 | -5750.0 | 0.0 | -0.08 | -188.89 | 0.0 | 0.8 | 3.9 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.27 | 18.26 | 0.0 | 1.06 | 27.71 | 0.0 | 0.91 | 18.18 | 0.0 | 0.04 | 0.0 | 0.0 | 0.08 | 60.0 | 0.0 | 60.19 | -72.32 | 0.0 |
| 20Q2 (3) | 1.87 | 3216.67 | 0.0 | -1.1 | -170.06 | 0.0 | -0.02 | 33.33 | 0.0 | 0.09 | 80.0 | 0.0 | 0.77 | -49.01 | 0.0 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0.0 | 0.23 | -55.88 | 0.0 | 0.83 | 59.62 | 0.0 | 0.77 | 87.8 | 0.0 | 0.04 | 0.0 | 0.0 | 0.05 | 25.0 | 0.0 | 217.44 | 1875.78 | 0.0 |
| 20Q1 (2) | -0.06 | -105.71 | 0.0 | 1.57 | 1146.67 | 0.0 | -0.03 | 0.0 | 0.0 | 0.05 | 117.86 | 0.0 | 1.51 | 67.78 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0.52 | 63.45 | 0.0 | 0.52 | -35.0 | 0.0 | 0.41 | -40.58 | 0.0 | 0.04 | 33.33 | 0.0 | 0.04 | 33.33 | 0.0 | -12.24 | -108.75 | 0.0 |
| 19Q4 (1) | 1.05 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.28 | 0.0 | 0.0 | 0.9 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | 0.69 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 140.00 | 0.0 | 0.0 |
