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) | -1.98 | 0 | 6.62 | 0 | -2.17 | 0 | 0.18 | 100.0 | 4.64 | 0 | 3.33 | 6560.0 | -0.02 | 0 | 44.70 | 9179.3 | 1.23 | -55.6 | 1.02 | -58.7 | 0.47 | -26.56 | 0.01 | 0 | -132.00 | 0 |
| 2022 (9) | 5.8 | 191.46 | -5.95 | 0 | 1.63 | 117.33 | 0.09 | 0 | -0.15 | 0 | 0.05 | -28.57 | 0 | 0 | 0.48 | -46.81 | 2.77 | 89.73 | 2.47 | 112.93 | 0.64 | 8.47 | 0 | 0 | 186.50 | 64.0 |
| 2021 (8) | 1.99 | 145.68 | -1.09 | 0 | 0.75 | 19.05 | -0.21 | 0 | 0.9 | 0 | 0.07 | -30.0 | -0.01 | 0 | 0.91 | -51.28 | 1.46 | 186.27 | 1.16 | 63.38 | 0.59 | 47.5 | 0 | 0 | 113.71 | 55.83 |
| 2020 (7) | 0.81 | -17.35 | -2.96 | 0 | 0.63 | 0 | -0.12 | 0 | -2.15 | 0 | 0.1 | 233.33 | 0.02 | 100.0 | 1.86 | 364.68 | 0.51 | -52.78 | 0.71 | -25.26 | 0.4 | 21.21 | 0 | 0 | 72.97 | -4.69 |
| 2019 (6) | 0.98 | 7.69 | 4.36 | 0 | -5.91 | 0 | 0.09 | 0 | 5.34 | 0 | 0.03 | -25.0 | 0.01 | 0 | 0.40 | -8.4 | 1.08 | 0.93 | 0.95 | -18.1 | 0.33 | 13.79 | 0 | 0 | 76.56 | 22.0 |
| 2018 (5) | 0.91 | 8.33 | -1.64 | 0 | 2.3 | -7.63 | -0.08 | 0 | -0.73 | 0 | 0.04 | 100.0 | 0 | 0 | 0.44 | 152.4 | 1.07 | -55.97 | 1.16 | -36.96 | 0.29 | -12.12 | 0 | 0 | 62.76 | 62.13 |
| 2017 (4) | 0.84 | -45.45 | -2.8 | 0 | 2.49 | 0 | 0.13 | 0 | -1.96 | 0 | 0.02 | -66.67 | 0 | 0 | 0.17 | -84.31 | 2.43 | 0 | 1.84 | 0 | 0.33 | -29.79 | 0 | 0 | 38.71 | -97.49 |
| 2016 (3) | 1.54 | 201.96 | -0.08 | 0 | -0.62 | 0 | 0 | 0 | 1.46 | 0 | 0.06 | 20.0 | 0.04 | 0 | 1.10 | 3.68 | -0.39 | 0 | -0.37 | 0 | 0.47 | -22.95 | 0 | 0 | 1540.00 | 0 |
| 2015 (2) | 0.51 | -15.0 | -0.65 | 0 | 0.24 | 0 | -0.04 | 0 | -0.14 | 0 | 0.05 | -37.5 | 0 | 0 | 1.06 | -23.4 | -0.69 | 0 | -0.9 | 0 | 0.61 | -26.51 | 0.01 | 0.0 | 0.00 | 0 |
| 2014 (1) | 0.6 | 0 | 0.49 | 145.0 | -1.28 | 0 | -0.08 | 0 | 1.09 | 473.68 | 0.08 | -33.33 | 0 | 0 | 1.39 | -33.45 | -0.5 | 0 | -1.14 | 0 | 0.83 | -29.66 | 0.01 | 0.0 | 0.00 | 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) | 0.45 | 246.15 | 350.0 | 0.36 | -50.0 | 136.0 | -0.78 | 74.43 | -221.88 | 0.3 | 600.0 | 900.0 | 0.81 | -4.71 | 190.0 | 0.02 | -66.67 | -99.25 | 0 | 0 | 0 | 1.22 | -51.22 | -99.07 | 0.2 | -74.68 | -45.95 | 1.11 | 63.24 | 141.3 | 0.06 | 0.0 | -45.45 | 0 | 0 | 0 | 38.46 | 118.93 | 119.23 |
| 24Q2 (19) | 0.13 | -91.67 | 110.48 | 0.72 | 380.0 | 125.0 | -3.05 | -6000.0 | -205.0 | -0.06 | -100.0 | -137.5 | 0.85 | -50.29 | 192.39 | 0.06 | 200.0 | -90.62 | 0 | 100.0 | 0 | 2.50 | 28.75 | -91.02 | 0.79 | 495.0 | 113.51 | 0.68 | 1233.33 | 112.5 | 0.06 | -25.0 | -50.0 | 0 | 0 | 0 | 17.57 | -99.77 | 106.23 |
| 24Q1 (18) | 1.56 | 700.0 | 368.97 | 0.15 | -96.25 | -95.44 | -0.05 | 0.0 | 97.16 | -0.03 | -142.86 | 57.14 | 1.71 | -54.28 | -36.9 | 0.02 | 0.0 | 100.0 | -0.03 | 0 | -200.0 | 1.94 | 59.22 | 187.38 | -0.2 | -151.28 | -300.0 | -0.06 | -135.29 | -175.0 | 0.08 | -27.27 | -38.46 | 0 | 0 | 0 | 7800.00 | 8500.0 | 2924.14 |
| 23Q4 (17) | -0.26 | -360.0 | -112.38 | 4.0 | 500.0 | 253.85 | -0.05 | -107.81 | -104.9 | 0.07 | 133.33 | 800.0 | 3.74 | 515.56 | 848.0 | 0.02 | -99.25 | 100.0 | 0 | 0 | 0 | 1.22 | -99.07 | 275.61 | 0.39 | 5.41 | -64.86 | 0.17 | -63.04 | -70.69 | 0.11 | 0.0 | -31.25 | 0 | 0 | 0 | -92.86 | -629.29 | -132.72 |
| 23Q3 (16) | 0.1 | 108.06 | -95.45 | -1.0 | -412.5 | -47.06 | 0.64 | 164.0 | 3100.0 | 0.03 | -81.25 | -86.96 | -0.9 | 2.17 | -159.21 | 2.66 | 315.62 | 13200.0 | 0 | 0 | 0 | 131.03 | 370.91 | 21455.17 | 0.37 | 0.0 | -61.86 | 0.46 | 43.75 | -58.93 | 0.11 | -8.33 | -31.25 | 0 | 0 | 0 | 17.54 | 106.23 | -89.79 |
| 23Q2 (15) | -1.24 | -113.79 | -875.0 | 0.32 | -90.27 | 130.19 | -1.0 | 43.18 | -249.25 | 0.16 | 328.57 | 172.73 | -0.92 | -133.95 | -2.22 | 0.64 | 6300.0 | 3100.0 | 0 | 100.0 | 0 | 27.83 | 4018.26 | 3461.74 | 0.37 | 270.0 | -43.08 | 0.32 | 300.0 | -41.82 | 0.12 | -7.69 | -25.0 | 0 | 0 | 0 | -281.82 | -2.04 | -1350.57 |
| 23Q1 (14) | -0.58 | -127.62 | -145.67 | 3.29 | 226.54 | 313.64 | -1.76 | -272.55 | -2100.0 | -0.07 | -600.0 | -450.0 | 2.71 | 642.0 | 1103.7 | 0.01 | 0.0 | 0.0 | -0.01 | 0 | 0 | 0.68 | 108.11 | -1.35 | 0.1 | -90.99 | 233.33 | 0.08 | -86.21 | -65.22 | 0.13 | -18.75 | -18.75 | 0 | 0 | 0 | -276.19 | -197.32 | -184.81 |
| 22Q4 (13) | 2.1 | -4.55 | 165.82 | -2.6 | -282.35 | -261.11 | 1.02 | 5000.0 | 300.0 | -0.01 | -104.35 | 92.86 | -0.5 | -132.89 | -814.29 | 0.01 | -50.0 | -50.0 | 0 | 0 | 0 | 0.32 | -46.59 | -61.85 | 1.11 | 14.43 | 131.25 | 0.58 | -48.21 | 38.1 | 0.16 | 0.0 | 6.67 | 0 | 0 | 0 | 283.78 | 65.11 | 104.76 |
| 22Q3 (12) | 2.2 | 1275.0 | 547.06 | -0.68 | 35.85 | -19.3 | 0.02 | -97.01 | 102.0 | 0.23 | 204.55 | 866.67 | 1.52 | 268.89 | 760.87 | 0.02 | 0.0 | -50.0 | 0 | 0 | 0 | 0.61 | -22.19 | -68.69 | 0.97 | 49.23 | 246.43 | 1.12 | 103.64 | 409.09 | 0.16 | 0.0 | 6.67 | 0 | 0 | 0 | 171.88 | 662.7 | 87.04 |
| 22Q2 (11) | 0.16 | -87.4 | -73.77 | -1.06 | 31.17 | -421.21 | 0.67 | 937.5 | -67.0 | -0.22 | -1200.0 | -214.29 | -0.9 | -233.33 | -195.74 | 0.02 | 100.0 | 0 | 0 | 0 | 0 | 0.78 | 14.06 | 0 | 0.65 | 2066.67 | 41.3 | 0.55 | 139.13 | 66.67 | 0.16 | 0.0 | -11.11 | 0 | 0 | 0 | 22.54 | -93.08 | -81.16 |
| 22Q1 (10) | 1.27 | 60.76 | 408.0 | -1.54 | -113.89 | -1183.33 | -0.08 | 84.31 | -134.78 | 0.02 | 114.29 | 0.0 | -0.27 | -485.71 | -307.69 | 0.01 | -50.0 | 0.0 | 0 | 0 | 100.0 | 0.68 | -19.52 | 6.16 | 0.03 | -93.75 | -87.5 | 0.23 | -45.24 | 15.0 | 0.16 | 6.67 | 45.45 | 0 | 0 | 0 | 325.64 | 134.96 | 303.79 |
| 21Q4 (9) | 0.79 | 132.35 | 2533.33 | -0.72 | -26.32 | -1700.0 | -0.51 | 49.0 | -331.82 | -0.14 | -366.67 | -1300.0 | 0.07 | 130.43 | 800.0 | 0.02 | -50.0 | -33.33 | 0 | 0 | -100.0 | 0.85 | -56.17 | -54.04 | 0.48 | 71.43 | 700.0 | 0.42 | 90.91 | 320.0 | 0.15 | 0.0 | 36.36 | 0 | 0 | 0 | 138.60 | 50.83 | 870.18 |
| 21Q3 (8) | 0.34 | -44.26 | -15.0 | -0.57 | -272.73 | 51.28 | -1.0 | -149.26 | -108.33 | -0.03 | 57.14 | 50.0 | -0.23 | -124.47 | 70.13 | 0.04 | 0 | 33.33 | 0 | 0 | -100.0 | 1.94 | 0 | 0.32 | 0.28 | -39.13 | -50.0 | 0.22 | -33.33 | -60.71 | 0.15 | -16.67 | 50.0 | 0 | 0 | 0 | 91.89 | -23.17 | 51.62 |
| 21Q2 (7) | 0.61 | 144.0 | 306.67 | 0.33 | 375.0 | 168.75 | 2.03 | 782.61 | 250.0 | -0.07 | -450.0 | -450.0 | 0.94 | 623.08 | 384.85 | 0 | -100.0 | -100.0 | 0 | 100.0 | 0 | -0.00 | -100.0 | -100.0 | 0.46 | 91.67 | 557.14 | 0.33 | 65.0 | 312.5 | 0.18 | 63.64 | 80.0 | 0 | 0 | 0 | 119.61 | 48.31 | 43.53 |
| 21Q1 (6) | 0.25 | 733.33 | 8.7 | -0.12 | -200.0 | 90.48 | 0.23 | 4.55 | -25.81 | 0.02 | 300.0 | 128.57 | 0.13 | 1400.0 | 112.62 | 0.01 | -66.67 | 0 | -0.01 | -200.0 | 0 | 0.65 | -65.16 | 0 | 0.24 | 400.0 | 700.0 | 0.2 | 100.0 | 766.67 | 0.11 | 0.0 | 10.0 | 0 | 0 | 0 | 80.65 | 464.52 | -75.46 |
| 20Q4 (5) | 0.03 | -92.5 | -82.35 | -0.04 | 96.58 | -122.22 | 0.22 | 145.83 | -12.0 | -0.01 | 83.33 | -107.69 | -0.01 | 98.7 | -102.86 | 0.03 | 0.0 | 250.0 | 0.01 | 0.0 | 0 | 1.85 | -4.32 | 236.11 | -0.08 | -114.29 | -138.1 | 0.1 | -82.14 | -37.5 | 0.11 | 10.0 | 83.33 | 0 | 0 | 0 | 14.29 | -76.43 | -81.51 |
| 20Q3 (4) | 0.4 | 166.67 | 0.0 | -1.17 | -143.75 | 0.0 | -0.48 | -182.76 | 0.0 | -0.06 | -400.0 | 0.0 | -0.77 | -133.33 | 0.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | 1.94 | -16.77 | 0.0 | 0.56 | 700.0 | 0.0 | 0.56 | 600.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0.0 | 60.61 | -27.27 | 0.0 |
| 20Q2 (3) | 0.15 | -34.78 | 0.0 | -0.48 | 61.9 | 0.0 | 0.58 | 87.1 | 0.0 | 0.02 | 128.57 | 0.0 | -0.33 | 67.96 | 0.0 | 0.03 | 0 | 0.0 | 0 | 0 | 0.0 | 2.33 | 0 | 0.0 | 0.07 | 275.0 | 0.0 | 0.08 | 366.67 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0.0 | 83.33 | -74.64 | 0.0 |
| 20Q1 (2) | 0.23 | 35.29 | 0.0 | -1.26 | -800.0 | 0.0 | 0.31 | 24.0 | 0.0 | -0.07 | -153.85 | 0.0 | -1.03 | -394.29 | 0.0 | 0 | 100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 100.0 | 0.0 | -0.04 | -119.05 | 0.0 | -0.03 | -118.75 | 0.0 | 0.1 | 66.67 | 0.0 | 0 | 0 | 0.0 | 328.57 | 325.21 | 0.0 |
| 19Q4 (1) | 0.17 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -1.36 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 77.27 | 0.0 | 0.0 |
