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) | 1.25 | -37.19 | -4.58 | 0 | -0.83 | 0 | -0.03 | 0 | -3.33 | 0 | 0.3 | -21.05 | 0 | 0 | 1.34 | -17.25 | 0.29 | -71.29 | 0.41 | -54.95 | 0.6 | 3.45 | 0.16 | -15.79 | 106.84 | -9.81 |
| 2022 (9) | 1.99 | 116.3 | 2.04 | 0 | -0.61 | 0 | -0.09 | 0 | 4.03 | 0 | 0.38 | 22.58 | 0 | 0 | 1.62 | 22.89 | 1.01 | 20.24 | 0.91 | 78.43 | 0.58 | 11.54 | 0.19 | -9.52 | 118.45 | 59.65 |
| 2021 (8) | 0.92 | -34.29 | -2.95 | 0 | 4.9 | 0 | 0.05 | -61.54 | -2.03 | 0 | 0.31 | 19.23 | 0 | 0 | 1.32 | 1.11 | 0.84 | 342.11 | 0.51 | 200.0 | 0.52 | -3.7 | 0.21 | 0.0 | 74.19 | -51.24 |
| 2020 (7) | 1.4 | 27.27 | -0.54 | 0 | -0.48 | 0 | 0.13 | 1200.0 | 0.86 | 62.26 | 0.26 | -7.14 | 0 | 0 | 1.30 | -3.42 | 0.19 | 280.0 | 0.17 | 0.0 | 0.54 | -3.57 | 0.21 | 5.0 | 152.17 | 28.66 |
| 2019 (6) | 1.1 | 0 | -0.57 | 0 | 0.2 | 0 | 0.01 | -50.0 | 0.53 | 0 | 0.28 | 0.0 | 0 | 0 | 1.35 | -2.07 | 0.05 | 150.0 | 0.17 | 41.67 | 0.56 | 100.0 | 0.2 | -4.76 | 118.28 | 0 |
| 2018 (5) | -0.67 | 0 | -0.15 | 0 | -0.38 | 0 | 0.02 | 0 | -0.82 | 0 | 0.28 | 7.69 | 0 | 0 | 1.38 | 26.16 | 0.02 | -96.3 | 0.12 | -70.73 | 0.28 | 7.69 | 0.21 | -4.55 | -109.84 | 0 |
| 2017 (4) | 1.1 | -29.94 | -0.71 | 0 | -0.32 | 0 | -0.47 | 0 | 0.39 | -55.17 | 0.26 | -10.34 | 0 | 0 | 1.09 | -20.35 | 0.54 | 45.95 | 0.41 | 17.14 | 0.26 | 8.33 | 0.22 | -8.33 | 123.60 | -34.66 |
| 2016 (3) | 1.57 | -21.5 | -0.7 | 0 | -0.28 | 0 | 0.55 | 27.91 | 0.87 | -40.41 | 0.29 | 26.09 | 0 | 0 | 1.37 | 21.74 | 0.37 | -24.49 | 0.35 | 2.94 | 0.24 | -11.11 | 0.24 | 33.33 | 189.16 | -25.28 |
| 2015 (2) | 2.0 | 100.0 | -0.54 | 0 | -1.04 | 0 | 0.43 | 72.0 | 1.46 | 305.56 | 0.23 | -14.81 | 0 | 0 | 1.12 | -19.4 | 0.49 | 53.12 | 0.34 | 0.0 | 0.27 | -6.9 | 0.18 | 50.0 | 253.16 | 89.87 |
| 2014 (1) | 1.0 | 19.05 | -0.64 | 0 | -1.35 | 0 | 0.25 | 0 | 0.36 | -40.0 | 0.27 | 58.82 | 0 | 0 | 1.40 | 61.2 | 0.32 | 77.78 | 0.34 | 54.55 | 0.29 | 0.0 | 0.12 | 200.0 | 133.33 | -12.7 |
| 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) | -0.34 | -47.83 | 63.04 | 4.18 | 3315.38 | 5325.0 | -0.15 | -114.29 | 74.14 | 0.03 | 200.0 | 200.0 | 3.84 | 1166.67 | 484.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.27 | -3.57 | 575.0 | 0.19 | -40.62 | 0.0 | 0.15 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -89.47 | -98.4 | 63.04 |
| 24Q2 (19) | -0.23 | -179.31 | -115.23 | -0.13 | 38.1 | 69.77 | -0.07 | 0.0 | 12.5 | -0.03 | -250.0 | -200.0 | -0.36 | -550.0 | -133.33 | 0.11 | 83.33 | 22.22 | 0 | 0 | 0 | 1.57 | 37.83 | 18.04 | 0.28 | 500.0 | 300.0 | 0.32 | 166.67 | 88.24 | 0.15 | 7.14 | 0.0 | 0.04 | -20.0 | 0.0 | -45.10 | -148.21 | -110.75 |
| 24Q1 (18) | 0.29 | -71.84 | 176.32 | -0.21 | -450.0 | 94.93 | -0.07 | 12.5 | 22.22 | 0.02 | 200.0 | 200.0 | 0.08 | -92.66 | 101.77 | 0.06 | 0 | 0.0 | 0 | 0 | 0 | 1.14 | 0 | -5.88 | -0.07 | -146.67 | -333.33 | 0.12 | 1300.0 | 140.0 | 0.14 | -6.67 | -6.67 | 0.05 | 25.0 | 25.0 | 93.55 | -83.65 | 159.08 |
| 23Q4 (17) | 1.03 | 211.96 | -3.74 | 0.06 | 175.0 | -97.41 | -0.08 | 86.21 | 0.0 | -0.02 | -300.0 | 0 | 1.09 | 209.0 | -67.85 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.15 | 275.0 | 36.36 | -0.01 | -105.26 | -111.11 | 0.15 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 572.22 | 336.35 | 49.74 |
| 23Q3 (16) | -0.92 | -160.93 | -1940.0 | -0.08 | 81.4 | -900.0 | -0.58 | -625.0 | -48.72 | 0.01 | 200.0 | -87.5 | -1.0 | -192.59 | -1766.67 | 0.16 | 77.78 | 100.0 | 0 | 0 | 0 | 3.09 | 132.35 | 142.47 | 0.04 | -42.86 | -84.0 | 0.19 | 11.76 | -26.92 | 0.15 | 0.0 | 0.0 | 0.04 | 0.0 | -20.0 | -242.11 | -157.72 | -2327.37 |
| 23Q2 (15) | 1.51 | 497.37 | 132.31 | -0.43 | 89.61 | -168.75 | -0.08 | 11.11 | -14.29 | -0.01 | 50.0 | -200.0 | 1.08 | 123.89 | 120.41 | 0.09 | 50.0 | -18.18 | 0 | 0 | 0 | 1.33 | 9.9 | -27.37 | 0.07 | 133.33 | -78.79 | 0.17 | 240.0 | -45.16 | 0.15 | 0.0 | 7.14 | 0.04 | 0.0 | -20.0 | 419.44 | 364.91 | 222.65 |
| 23Q1 (14) | -0.38 | -135.51 | -265.22 | -4.14 | -278.45 | -2857.14 | -0.09 | -12.5 | -28.57 | -0.02 | 0 | 88.89 | -4.52 | -233.33 | -5122.22 | 0.06 | -45.45 | -25.0 | 0 | 0 | 0 | 1.21 | -35.45 | -19.25 | 0.03 | -72.73 | -90.62 | 0.05 | -44.44 | -79.17 | 0.15 | 0.0 | 15.38 | 0.04 | 0.0 | -20.0 | -158.33 | -141.43 | -389.13 |
| 22Q4 (13) | 1.07 | 2040.0 | 2575.0 | 2.32 | 23100.0 | 192.43 | -0.08 | 79.49 | -102.46 | 0 | -100.0 | 100.0 | 3.39 | 5550.0 | 237.25 | 0.11 | 37.5 | -8.33 | 0 | 0 | 0 | 1.87 | 47.1 | -12.71 | 0.11 | -56.0 | 320.0 | 0.09 | -65.38 | 400.0 | 0.15 | 0.0 | 15.38 | 0.04 | -20.0 | -20.0 | 382.14 | 3415.71 | 1333.04 |
| 22Q3 (12) | 0.05 | -92.31 | -92.31 | 0.01 | 106.25 | -75.0 | -0.39 | -457.14 | -143.82 | 0.08 | 700.0 | 100.0 | 0.06 | -87.76 | -91.3 | 0.08 | -27.27 | 60.0 | 0 | 0 | 0 | 1.27 | -30.4 | 76.31 | 0.25 | -24.24 | -21.88 | 0.26 | -16.13 | 44.44 | 0.15 | 7.14 | 15.38 | 0.05 | 0.0 | 0.0 | 10.87 | -91.64 | -93.98 |
| 22Q2 (11) | 0.65 | 182.61 | 1400.0 | -0.16 | -14.29 | 23.81 | -0.07 | 0.0 | -111.86 | 0.01 | 105.56 | -85.71 | 0.49 | 444.44 | 288.46 | 0.11 | 37.5 | 266.67 | 0 | 0 | 0 | 1.83 | 22.17 | 239.21 | 0.33 | 3.12 | 17.86 | 0.31 | 29.17 | 63.16 | 0.14 | 7.69 | 7.69 | 0.05 | 0.0 | 0.0 | 130.00 | 137.39 | 1062.0 |
| 22Q1 (10) | 0.23 | 475.0 | -17.86 | -0.14 | 94.42 | 48.15 | -0.07 | -102.15 | -138.89 | -0.18 | -500.0 | -800.0 | 0.09 | 103.64 | 800.0 | 0.08 | -33.33 | -27.27 | 0 | 0 | 0 | 1.50 | -30.21 | -25.09 | 0.32 | 740.0 | 6.67 | 0.24 | 900.0 | 33.33 | 0.13 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 54.76 | 105.36 | -29.59 |
| 21Q4 (9) | 0.04 | -93.85 | -96.19 | -2.51 | -6375.0 | -4083.33 | 3.25 | 265.17 | 892.68 | -0.03 | -175.0 | -200.0 | -2.47 | -457.97 | -349.49 | 0.12 | 140.0 | 33.33 | 0 | 0 | 0 | 2.15 | 197.1 | 42.64 | -0.05 | -115.62 | -118.52 | -0.03 | -116.67 | -114.29 | 0.13 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 26.67 | -85.23 | -90.1 |
| 21Q3 (8) | 0.65 | 1400.0 | 195.45 | 0.04 | 119.05 | 116.0 | 0.89 | 50.85 | 230.88 | 0.04 | -42.86 | 500.0 | 0.69 | 365.38 | 2400.0 | 0.05 | 66.67 | -16.67 | 0 | 0 | 0 | 0.72 | 33.91 | -41.23 | 0.32 | 14.29 | 60.0 | 0.18 | -5.26 | 12.5 | 0.13 | 0.0 | -7.14 | 0.05 | 0.0 | 0.0 | 180.56 | 1436.11 | 187.25 |
| 21Q2 (7) | -0.05 | -117.86 | -200.0 | -0.21 | 22.22 | -61.54 | 0.59 | 227.78 | 1.72 | 0.07 | 450.0 | -22.22 | -0.26 | -2700.0 | -225.0 | 0.03 | -72.73 | -62.5 | 0 | 0 | 0 | 0.54 | -73.02 | -68.91 | 0.28 | -6.67 | 333.33 | 0.19 | 5.56 | 311.11 | 0.13 | 0.0 | -7.14 | 0.05 | 0.0 | 0.0 | -13.51 | -117.37 | -127.03 |
| 21Q1 (6) | 0.28 | -73.33 | 250.0 | -0.27 | -350.0 | -170.0 | 0.18 | 143.9 | 500.0 | -0.02 | -166.67 | -166.67 | 0.01 | -98.99 | 150.0 | 0.11 | 22.22 | 175.0 | 0 | 0 | 0 | 2.00 | 32.89 | 125.5 | 0.3 | 11.11 | 287.5 | 0.18 | -14.29 | 250.0 | 0.13 | 0.0 | -13.33 | 0.05 | 0.0 | 0.0 | 77.78 | -71.11 | -22.22 |
| 20Q4 (5) | 1.05 | 377.27 | 59.09 | -0.06 | 76.0 | -50.0 | -0.41 | 39.71 | -1125.0 | 0.03 | 400.0 | 0 | 0.99 | 3400.0 | 59.68 | 0.09 | 50.0 | 200.0 | 0 | 0 | 0 | 1.51 | 22.41 | 203.01 | 0.27 | 35.0 | 22.73 | 0.21 | 31.25 | -4.55 | 0.13 | -7.14 | -13.33 | 0.05 | 0.0 | 0.0 | 269.23 | 328.32 | 71.33 |
| 20Q3 (4) | 0.22 | 340.0 | 0.0 | -0.25 | -92.31 | 0.0 | -0.68 | -217.24 | 0.0 | -0.01 | -111.11 | 0.0 | -0.03 | 62.5 | 0.0 | 0.06 | -25.0 | 0.0 | 0 | 0 | 0.0 | 1.23 | -29.15 | 0.0 | 0.2 | 266.67 | 0.0 | 0.16 | 277.78 | 0.0 | 0.14 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 62.86 | 25.71 | 0.0 |
| 20Q2 (3) | 0.05 | -37.5 | 0.0 | -0.13 | -30.0 | 0.0 | 0.58 | 1833.33 | 0.0 | 0.09 | 200.0 | 0.0 | -0.08 | -300.0 | 0.0 | 0.08 | 100.0 | 0.0 | 0 | 0 | 0.0 | 1.74 | 95.66 | 0.0 | -0.12 | 25.0 | 0.0 | -0.09 | 25.0 | 0.0 | 0.14 | -6.67 | 0.0 | 0.05 | 0.0 | 0.0 | 50.00 | -50.0 | 0.0 |
| 20Q1 (2) | 0.08 | -87.88 | 0.0 | -0.1 | -150.0 | 0.0 | 0.03 | -25.0 | 0.0 | 0.03 | 0 | 0.0 | -0.02 | -103.23 | 0.0 | 0.04 | 33.33 | 0.0 | 0 | 0 | 0.0 | 0.89 | 78.57 | 0.0 | -0.16 | -172.73 | 0.0 | -0.12 | -154.55 | 0.0 | 0.15 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 100.00 | -36.36 | 0.0 |
| 19Q4 (1) | 0.66 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.50 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 157.14 | 0.0 | 0.0 |
