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) | 0.61 | -69.5 | 1.28 | 0 | -0.9 | 0 | 0 | 0 | 1.89 | 101.06 | 0.41 | -84.87 | 0.01 | -50.0 | 3.81 | -84.08 | -0.09 | 0 | 0.61 | 916.67 | 0.97 | -6.73 | 0 | 0 | 38.61 | -78.77 |
| 2022 (9) | 2.0 | 159.74 | -1.06 | 0 | 0.88 | 0 | -0.09 | 0 | 0.94 | 291.67 | 2.71 | 613.16 | 0.02 | 0 | 23.96 | 699.54 | 0.29 | -72.12 | 0.06 | -93.88 | 1.04 | -3.7 | 0 | 0 | 181.82 | 386.42 |
| 2021 (8) | 0.77 | 4.05 | -0.53 | 0 | -0.2 | 0 | 0.1 | 0 | 0.24 | -79.49 | 0.38 | -63.81 | -0.04 | 0 | 3.00 | -77.28 | 1.04 | 0 | 0.98 | 390.0 | 1.08 | -8.47 | 0 | 0 | 37.38 | -30.29 |
| 2020 (7) | 0.74 | -55.69 | 0.43 | 0 | -0.47 | 0 | -0.03 | 0 | 1.17 | 0 | 1.05 | 775.0 | -0.01 | 0 | 13.19 | 450.72 | -0.35 | 0 | 0.2 | 0 | 1.18 | -42.72 | 0 | 0 | 53.62 | 0 |
| 2019 (6) | 1.67 | -23.04 | -1.76 | 0 | -1.47 | 0 | 0.25 | 733.33 | -0.09 | 0 | 0.12 | -92.68 | -0.1 | 0 | 2.40 | -89.46 | -1.49 | 0 | -4.59 | 0 | 2.06 | 3.0 | 0 | 0 | 0.00 | 0 |
| 2018 (5) | 2.17 | 4.33 | -2.81 | 0 | 2.33 | 0 | 0.03 | 0 | -0.64 | 0 | 1.64 | 141.18 | 0 | 0 | 22.71 | 229.03 | -0.59 | 0 | 0.27 | -51.79 | 2.0 | -3.38 | 0 | 0 | 95.59 | 20.87 |
| 2017 (4) | 2.08 | 57.58 | -0.02 | 0 | -0.74 | 0 | -0.02 | 0 | 2.06 | 43.06 | 0.68 | -53.42 | 0 | 0 | 6.90 | -60.0 | -0.05 | 0 | 0.56 | 69.7 | 2.07 | 13.11 | 0 | 0 | 79.09 | 34.81 |
| 2016 (3) | 1.32 | 7.32 | 0.12 | 0 | -1.13 | 0 | -0.02 | 0 | 1.44 | 0 | 1.46 | -5.81 | 0.18 | 1700.0 | 17.26 | -18.94 | -0.35 | 0 | 0.33 | 22.22 | 1.83 | 23.65 | 0.09 | 50.0 | 58.67 | -13.67 |
| 2015 (2) | 1.23 | -16.33 | -2.61 | 0 | 0.89 | 89.36 | -0.02 | 0 | -1.38 | 0 | 1.55 | -61.35 | 0.01 | 0 | 21.29 | -63.2 | 0.03 | 0 | 0.27 | 0 | 1.48 | 2.78 | 0.06 | -50.0 | 67.96 | -57.01 |
| 2014 (1) | 1.47 | -62.11 | -4.17 | 0 | 0.47 | -82.2 | -0.21 | 0 | -2.7 | 0 | 4.01 | -38.69 | -1.02 | 0 | 57.86 | -17.54 | -0.46 | 0 | -0.63 | 0 | 1.44 | 13.39 | 0.12 | -33.33 | 158.06 | -38.49 |
| 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 | -151.72 | -275.0 | 0.76 | 155.47 | 280.0 | -0.88 | -120.0 | -225.93 | -0.02 | -100.0 | 0 | 0.61 | 156.48 | 281.25 | 0.17 | 21.43 | 142.86 | 0.09 | 1000.0 | 80.0 | 6.94 | 25.89 | 175.57 | -0.12 | -400.0 | -1300.0 | 0.06 | 0.0 | -66.67 | 0.24 | 0.0 | 0.0 | 0 | 0 | 0 | -50.00 | -151.72 | -425.0 |
| 24Q2 (19) | 0.29 | -55.38 | 480.0 | -1.37 | -341.94 | -314.06 | -0.4 | 18.37 | -766.67 | -0.01 | -200.0 | 0 | -1.08 | -417.65 | -256.52 | 0.14 | 100.0 | 55.56 | -0.01 | 85.71 | 0.0 | 5.51 | 125.2 | 64.13 | 0.04 | 0.0 | 166.67 | 0.06 | -40.0 | -72.73 | 0.24 | 0.0 | 4.35 | 0 | 0 | 0 | 96.67 | -49.44 | 770.0 |
| 24Q1 (18) | 0.65 | 10.17 | 6400.0 | -0.31 | -342.86 | -160.78 | -0.49 | -44.12 | -36.11 | 0.01 | 0.0 | 200.0 | 0.34 | -34.62 | -34.62 | 0.07 | -65.0 | 40.0 | -0.07 | -250.0 | -250.0 | 2.45 | -66.71 | 25.8 | 0.04 | 180.0 | 100.0 | 0.1 | 400.0 | -47.37 | 0.24 | 0.0 | -4.0 | 0 | 0 | 0 | 191.18 | -15.75 | 8311.76 |
| 23Q4 (17) | 0.59 | 1575.0 | -22.37 | -0.07 | -135.0 | -107.69 | -0.34 | -25.93 | 15.0 | 0.01 | 0 | -50.0 | 0.52 | 225.0 | -68.86 | 0.2 | 185.71 | -37.5 | -0.02 | -140.0 | -107.41 | 7.35 | 192.02 | -40.03 | -0.05 | -600.0 | 66.67 | 0.02 | -88.89 | 140.0 | 0.24 | 0.0 | -4.0 | 0 | 0 | 0 | 226.92 | 2482.69 | -40.28 |
| 23Q3 (16) | -0.04 | -180.0 | -157.14 | 0.2 | -68.75 | -41.18 | -0.27 | -550.0 | 12.9 | 0 | 0 | -100.0 | 0.16 | -76.81 | -60.98 | 0.07 | -22.22 | 75.0 | 0.05 | 600.0 | 145.45 | 2.52 | -25.02 | 64.93 | 0.01 | 116.67 | 112.5 | 0.18 | -18.18 | 260.0 | 0.24 | 4.35 | -11.11 | 0 | 0 | 0 | -9.52 | -185.71 | -143.54 |
| 23Q2 (15) | 0.05 | 400.0 | 135.71 | 0.64 | 25.49 | 198.46 | 0.06 | 116.67 | -89.47 | 0 | 100.0 | -100.0 | 0.69 | 32.69 | 187.34 | 0.09 | 80.0 | -18.18 | -0.01 | 50.0 | 92.31 | 3.36 | 72.61 | -3.83 | -0.06 | -400.0 | -126.09 | 0.22 | 15.79 | 229.41 | 0.23 | -8.0 | -14.81 | 0 | 0 | 0 | 11.11 | 388.89 | 107.94 |
| 23Q1 (14) | 0.01 | -98.68 | -99.24 | 0.51 | -43.96 | 131.1 | -0.36 | 10.0 | -134.95 | -0.01 | -150.0 | 94.74 | 0.52 | -68.86 | 257.58 | 0.05 | -84.38 | -97.77 | -0.02 | -107.41 | -100.0 | 1.95 | -84.13 | -97.46 | 0.02 | 113.33 | -93.1 | 0.19 | 480.0 | -17.39 | 0.25 | 0.0 | 0.0 | 0 | 0 | 0 | 2.27 | -99.4 | -99.17 |
| 22Q4 (13) | 0.76 | 985.71 | 33.33 | 0.91 | 167.65 | 21.33 | -0.4 | -29.03 | -248.15 | 0.02 | -33.33 | -83.33 | 1.67 | 307.32 | 26.52 | 0.32 | 700.0 | 255.56 | 0.27 | 345.45 | 1000.0 | 12.26 | 703.07 | 349.55 | -0.15 | -87.5 | -138.46 | -0.05 | -200.0 | -116.67 | 0.25 | -7.41 | -7.41 | 0 | 0 | 0 | 380.00 | 1637.14 | 280.0 |
| 22Q3 (12) | 0.07 | 150.0 | 16.67 | 0.34 | 152.31 | 185.0 | -0.31 | -154.39 | -875.0 | 0.03 | -40.0 | 175.0 | 0.41 | 151.9 | 220.59 | 0.04 | -63.64 | -71.43 | -0.11 | 15.38 | -1200.0 | 1.53 | -56.28 | -61.94 | -0.08 | -134.78 | -130.77 | 0.05 | 129.41 | -82.76 | 0.27 | 0.0 | -3.57 | 0 | 0 | 0 | 21.88 | 115.62 | 107.81 |
| 22Q2 (11) | -0.14 | -110.69 | -138.89 | -0.65 | 60.37 | -25.0 | 0.57 | -44.66 | 250.0 | 0.05 | 126.32 | 400.0 | -0.79 | -139.39 | -393.75 | 0.11 | -95.09 | 175.0 | -0.13 | -1200.0 | 0 | 3.49 | -95.43 | 176.75 | 0.23 | -20.69 | -17.86 | -0.17 | -173.91 | -185.0 | 0.27 | 8.0 | 3.85 | 0 | 0 | 0 | -140.00 | -151.3 | -278.89 |
| 22Q1 (10) | 1.31 | 129.82 | 669.57 | -1.64 | -318.67 | -355.56 | 1.03 | 281.48 | 786.67 | -0.19 | -258.33 | -2000.0 | -0.33 | -125.0 | 44.07 | 2.24 | 2388.89 | 2140.0 | -0.01 | 66.67 | 50.0 | 76.45 | 2703.19 | 1987.1 | 0.29 | -25.64 | 163.64 | 0.23 | -23.33 | 21.05 | 0.25 | -7.41 | -7.41 | 0 | 0 | 0 | 272.92 | 172.92 | 645.83 |
| 21Q4 (9) | 0.57 | 850.0 | 39.02 | 0.75 | 287.5 | 1600.0 | 0.27 | 575.0 | 134.62 | 0.12 | 400.0 | 220.0 | 1.32 | 488.24 | 266.67 | 0.09 | -35.71 | -50.0 | -0.03 | -400.0 | -113.64 | 2.73 | -32.01 | -63.03 | 0.39 | 50.0 | 533.33 | 0.3 | 3.45 | 850.0 | 0.27 | -3.57 | -15.62 | 0 | 0 | 0 | 100.00 | 850.0 | -31.71 |
| 21Q3 (8) | 0.06 | -83.33 | 125.0 | -0.4 | 23.08 | 27.27 | 0.04 | 110.53 | -96.23 | -0.04 | -500.0 | -144.44 | -0.34 | -112.5 | 56.96 | 0.14 | 250.0 | -78.12 | 0.01 | 0 | 150.0 | 4.01 | 217.91 | -84.64 | 0.26 | -7.14 | 333.33 | 0.29 | 45.0 | 93.33 | 0.28 | 7.69 | -6.67 | 0 | 0 | 0 | 10.53 | -86.55 | 119.74 |
| 21Q2 (7) | 0.36 | 256.52 | 100.0 | -0.52 | -44.44 | -336.36 | -0.38 | -153.33 | 35.59 | 0.01 | 0.0 | 120.0 | -0.16 | 72.88 | -140.0 | 0.04 | -60.0 | -63.64 | 0 | 100.0 | 100.0 | 1.26 | -65.55 | -79.35 | 0.28 | 154.55 | 300.0 | 0.2 | 5.26 | 0.0 | 0.26 | -3.7 | -10.34 | 0 | 0 | 0 | 78.26 | 256.52 | 113.04 |
| 21Q1 (6) | -0.23 | -156.1 | -160.53 | -0.36 | -620.0 | -144.44 | -0.15 | 80.77 | 6.25 | 0.01 | 110.0 | -66.67 | -0.59 | -263.89 | -149.58 | 0.1 | -44.44 | -23.08 | -0.02 | -109.09 | 80.0 | 3.66 | -50.35 | -64.5 | 0.11 | 222.22 | 164.71 | 0.19 | 575.0 | 272.73 | 0.27 | -15.62 | 0.0 | 0 | 0 | 0 | -50.00 | -134.15 | -121.05 |
| 20Q4 (5) | 0.41 | 270.83 | 46.43 | -0.05 | 90.91 | 73.68 | -0.78 | -173.58 | -20.0 | -0.1 | -211.11 | -150.0 | 0.36 | 145.57 | 300.0 | 0.18 | -71.88 | 800.0 | 0.22 | 1200.0 | 414.29 | 7.38 | -71.76 | 456.97 | -0.09 | -250.0 | 83.33 | -0.04 | -126.67 | 98.97 | 0.32 | 6.67 | -38.46 | 0 | 0 | 0 | 146.43 | 374.55 | 0 |
| 20Q3 (4) | -0.24 | -233.33 | 0.0 | -0.55 | -350.0 | 0.0 | 1.06 | 279.66 | 0.0 | 0.09 | 280.0 | 0.0 | -0.79 | -297.5 | 0.0 | 0.64 | 481.82 | 0.0 | -0.02 | 81.82 | 0.0 | 26.12 | 327.46 | 0.0 | 0.06 | 142.86 | 0.0 | 0.15 | -25.0 | 0.0 | 0.3 | 3.45 | 0.0 | 0 | 0 | 0.0 | -53.33 | -245.19 | 0.0 |
| 20Q2 (3) | 0.18 | -52.63 | 0.0 | 0.22 | -72.84 | 0.0 | -0.59 | -268.75 | 0.0 | -0.05 | -266.67 | 0.0 | 0.4 | -66.39 | 0.0 | 0.11 | -15.38 | 0.0 | -0.11 | -10.0 | 0.0 | 6.11 | -40.77 | 0.0 | -0.14 | 17.65 | 0.0 | 0.2 | 281.82 | 0.0 | 0.29 | 7.41 | 0.0 | 0 | 0 | 0.0 | 36.73 | -84.53 | 0.0 |
| 20Q1 (2) | 0.38 | 35.71 | 0.0 | 0.81 | 526.32 | 0.0 | -0.16 | 75.38 | 0.0 | 0.03 | 175.0 | 0.0 | 1.19 | 1222.22 | 0.0 | 0.13 | 550.0 | 0.0 | -0.1 | -42.86 | 0.0 | 10.32 | 678.97 | 0.0 | -0.17 | 68.52 | 0.0 | -0.11 | 97.16 | 0.0 | 0.27 | -48.08 | 0.0 | 0 | 0 | 0.0 | 237.50 | 0 | 0.0 |
| 19Q4 (1) | 0.28 | 0.0 | 0.0 | -0.19 | 0.0 | 0.0 | -0.65 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 1.32 | 0.0 | 0.0 | -0.54 | 0.0 | 0.0 | -3.88 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
