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) | 0.4 | -81.57 | 0.05 | 0 | -0.81 | 0 | -0.02 | 0 | 0.45 | -76.32 | 0.23 | 4.55 | 0 | 0 | 2.85 | 46.34 | 0.4 | -71.22 | 0.35 | -71.54 | 0.36 | 9.09 | 0.02 | 100.0 | 54.79 | -60.36 |
| 2022 (9) | 2.17 | 280.7 | -0.27 | 0 | -1.25 | 0 | -0.01 | 0 | 1.9 | 413.51 | 0.22 | 37.5 | -0.02 | 0 | 1.95 | 11.85 | 1.39 | 23.01 | 1.23 | 44.71 | 0.33 | 22.22 | 0.01 | 0.0 | 138.22 | 174.01 |
| 2021 (8) | 0.57 | 533.33 | -0.2 | 0 | -0.4 | 0 | 0.02 | 0 | 0.37 | 54.17 | 0.16 | -11.11 | 0 | 0 | 1.74 | -49.57 | 1.13 | 54.79 | 0.85 | 73.47 | 0.27 | 22.73 | 0.01 | 0.0 | 50.44 | 303.54 |
| 2020 (7) | 0.09 | -87.5 | 0.15 | -11.76 | -0.94 | 0 | -0.03 | 0 | 0.24 | -73.03 | 0.18 | -35.71 | -0.02 | 0 | 3.45 | -42.0 | 0.73 | -6.41 | 0.49 | -55.86 | 0.22 | 4.76 | 0.01 | -66.67 | 12.50 | -76.56 |
| 2019 (6) | 0.72 | 67.44 | 0.17 | 0 | -1.04 | 0 | -0.02 | 0 | 0.89 | 0 | 0.28 | -87.04 | -0.01 | 0 | 5.94 | -87.48 | 0.78 | 52.94 | 1.11 | 136.17 | 0.21 | 50.0 | 0.03 | 0.0 | 53.33 | -20.62 |
| 2018 (5) | 0.43 | -76.88 | -1.9 | 0 | 0.7 | -15.66 | 0.05 | 0 | -1.47 | 0 | 2.16 | 13.09 | 0.59 | 5800.0 | 47.47 | 55.34 | 0.51 | -54.05 | 0.47 | -39.74 | 0.14 | 16.67 | 0.03 | 50.0 | 67.19 | -66.77 |
| 2017 (4) | 1.86 | 116.28 | -2.25 | 0 | 0.83 | 0 | -0.02 | 0 | -0.39 | 0 | 1.91 | 1369.23 | 0.01 | -50.0 | 30.56 | 1256.39 | 1.11 | 26.14 | 0.78 | 4.0 | 0.12 | 9.09 | 0.02 | 0.0 | 202.17 | 106.88 |
| 2016 (3) | 0.86 | -30.08 | -0.22 | 0 | -0.54 | 0 | 0 | 0 | 0.64 | -36.63 | 0.13 | -23.53 | 0.02 | 0 | 2.25 | -9.88 | 0.88 | -25.42 | 0.75 | -29.91 | 0.11 | 10.0 | 0.02 | 0.0 | 97.73 | -5.45 |
| 2015 (2) | 1.23 | 412.5 | -0.22 | 0 | -0.55 | 0 | 0.03 | 0 | 1.01 | 1342.86 | 0.17 | 88.89 | -0.03 | 0 | 2.50 | 42.5 | 1.18 | 61.64 | 1.07 | 59.7 | 0.1 | 42.86 | 0.02 | 100.0 | 103.36 | 223.0 |
| 2014 (1) | 0.24 | -59.32 | -0.17 | 0 | 0.3 | 0 | -0.01 | 0 | 0.07 | -86.79 | 0.09 | 80.0 | -0.01 | 0 | 1.75 | 42.46 | 0.73 | 69.77 | 0.67 | 52.27 | 0.07 | -12.5 | 0.01 | 0 | 32.00 | -71.8 |
| 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) | 0.38 | -29.63 | 11.76 | -0.03 | 50.0 | -400.0 | -0.41 | -583.33 | 34.92 | 0 | 0 | 0 | 0.35 | -27.08 | 0.0 | 0.03 | 200.0 | 200.0 | -0.03 | 40.0 | -200.0 | 1.33 | 241.15 | 149.56 | 0.16 | -46.67 | 433.33 | 0.1 | -64.29 | 66.67 | 0.1 | 11.11 | 11.11 | 0.01 | 0 | 0.0 | 180.95 | 23.99 | -14.85 |
| 24Q2 (19) | 0.54 | 45.95 | 200.0 | -0.06 | -100.0 | -100.0 | -0.06 | 0.0 | 0.0 | 0 | 0 | 100.0 | 0.48 | 41.18 | 184.21 | 0.01 | -83.33 | -90.0 | -0.05 | 0 | -600.0 | 0.39 | -88.0 | -92.02 | 0.3 | 275.0 | 233.33 | 0.28 | 115.38 | 64.71 | 0.09 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 145.95 | -9.28 | 172.97 |
| 24Q1 (18) | 0.37 | -11.9 | 105.56 | -0.03 | -200.0 | -133.33 | -0.06 | 0.0 | 0.0 | 0 | 100.0 | -100.0 | 0.34 | -17.07 | 25.93 | 0.06 | 200.0 | -40.0 | 0 | -100.0 | 0 | 3.24 | 174.05 | -20.22 | 0.08 | 0.0 | -60.0 | 0.13 | 0 | 8.33 | 0.09 | 0.0 | 12.5 | 0.01 | 0.0 | 0.0 | 160.87 | -61.7 | 87.68 |
| 23Q4 (17) | 0.42 | 23.53 | 40.0 | -0.01 | -200.0 | 85.71 | -0.06 | 90.48 | 0.0 | -0.02 | 0 | 0 | 0.41 | 17.14 | 78.26 | 0.02 | 100.0 | -50.0 | 0.01 | 200.0 | 200.0 | 1.18 | 122.49 | -8.58 | 0.08 | 166.67 | -77.78 | 0 | -100.0 | -100.0 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 420.00 | 97.65 | 292.0 |
| 23Q3 (16) | 0.34 | 162.96 | -66.99 | 0.01 | 133.33 | 116.67 | -0.63 | -950.0 | 32.26 | 0 | 100.0 | 0 | 0.35 | 161.4 | -63.92 | 0.01 | -90.0 | -50.0 | -0.01 | -200.0 | 0 | 0.53 | -89.1 | -14.89 | 0.03 | -66.67 | -93.02 | 0.06 | -64.71 | -86.96 | 0.09 | 0.0 | 12.5 | 0.01 | 0.0 | 0 | 212.50 | 206.25 | 11.41 |
| 23Q2 (15) | -0.54 | -400.0 | -205.88 | -0.03 | -133.33 | 40.0 | -0.06 | 0.0 | 71.43 | -0.01 | -200.0 | 66.67 | -0.57 | -311.11 | -223.91 | 0.1 | 0.0 | 233.33 | 0.01 | 0 | 0.0 | 4.88 | 20.0 | 317.89 | 0.09 | -55.0 | -75.68 | 0.17 | 41.67 | -54.05 | 0.09 | 12.5 | 12.5 | 0.01 | 0.0 | 0 | -200.00 | -333.33 | -276.47 |
| 23Q1 (14) | 0.18 | -40.0 | -45.45 | 0.09 | 228.57 | 200.0 | -0.06 | 0.0 | 0.0 | 0.01 | 0 | -50.0 | 0.27 | 17.39 | 12.5 | 0.1 | 150.0 | -23.08 | 0 | 100.0 | 100.0 | 4.07 | 214.02 | -24.02 | 0.2 | -44.44 | -13.04 | 0.12 | -33.33 | -45.45 | 0.08 | -11.11 | 14.29 | 0.01 | 0.0 | 0 | 85.71 | -20.0 | -24.68 |
| 22Q4 (13) | 0.3 | -70.87 | 100.0 | -0.07 | -16.67 | -250.0 | -0.06 | 93.55 | -20.0 | 0 | 0 | -100.0 | 0.23 | -76.29 | 76.92 | 0.04 | 100.0 | 33.33 | -0.01 | 0 | -200.0 | 1.29 | 107.12 | 30.74 | 0.36 | -16.28 | -10.0 | 0.18 | -60.87 | -40.0 | 0.09 | 12.5 | 28.57 | 0.01 | 0 | 0 | 107.14 | -43.83 | 164.29 |
| 22Q3 (12) | 1.03 | 101.96 | 101.96 | -0.06 | -20.0 | 33.33 | -0.93 | -342.86 | -121.43 | 0 | 100.0 | -100.0 | 0.97 | 110.87 | 130.95 | 0.02 | -33.33 | -50.0 | 0 | -100.0 | 100.0 | 0.62 | -46.46 | -58.28 | 0.43 | 16.22 | 22.86 | 0.46 | 24.32 | 64.29 | 0.08 | 0.0 | 14.29 | 0 | 0 | 0 | 190.74 | 68.3 | 30.9 |
| 22Q2 (11) | 0.51 | 54.55 | 321.74 | -0.05 | 44.44 | 28.57 | -0.21 | -250.0 | -275.0 | -0.03 | -250.0 | 0 | 0.46 | 91.67 | 253.33 | 0.03 | -76.92 | -62.5 | 0.01 | 200.0 | 0 | 1.17 | -78.18 | -71.55 | 0.37 | 60.87 | 60.87 | 0.37 | 68.18 | 131.25 | 0.08 | 14.29 | 14.29 | 0 | 0 | 0 | 113.33 | -0.4 | 213.33 |
| 22Q1 (10) | 0.33 | 120.0 | 135.71 | -0.09 | -350.0 | -350.0 | -0.06 | -20.0 | -20.0 | 0.02 | 100.0 | 0 | 0.24 | 84.62 | 100.0 | 0.13 | 333.33 | 550.0 | -0.01 | -200.0 | 0 | 5.35 | 440.33 | 311.93 | 0.23 | -42.5 | 43.75 | 0.22 | -26.67 | 100.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 113.79 | 180.69 | 46.31 |
| 21Q4 (9) | 0.15 | -70.59 | 207.14 | -0.02 | 77.78 | -109.09 | -0.05 | 88.1 | -25.0 | 0.01 | 0.0 | 0 | 0.13 | -69.05 | 62.5 | 0.03 | -25.0 | -50.0 | 0.01 | 200.0 | 150.0 | 0.99 | -33.91 | -75.41 | 0.4 | 14.29 | 122.22 | 0.3 | 7.14 | 150.0 | 0.07 | 0.0 | 16.67 | 0 | 0 | 0 | 40.54 | -72.18 | 152.12 |
| 21Q3 (8) | 0.51 | 321.74 | 296.15 | -0.09 | -28.57 | -200.0 | -0.42 | -450.0 | 22.22 | 0.01 | 0 | 0 | 0.42 | 240.0 | 244.83 | 0.04 | -50.0 | 100.0 | -0.01 | 0 | -200.0 | 1.50 | -63.48 | -5.62 | 0.35 | 52.17 | 118.75 | 0.28 | 75.0 | 211.11 | 0.07 | 0.0 | 16.67 | 0 | 0 | 0 | 145.71 | 245.71 | 184.07 |
| 21Q2 (7) | -0.23 | -264.29 | -192.0 | -0.07 | -250.0 | -16.67 | 0.12 | 340.0 | 500.0 | 0 | 0 | 0 | -0.3 | -350.0 | -257.89 | 0.08 | 300.0 | 100.0 | 0 | 0 | 0 | 4.10 | 215.9 | 32.31 | 0.23 | 43.75 | -4.17 | 0.16 | 45.45 | 6.67 | 0.07 | 0.0 | 16.67 | 0 | 0 | 0 | -100.00 | -228.57 | -184.0 |
| 21Q1 (6) | 0.14 | 200.0 | -41.67 | -0.02 | -109.09 | -200.0 | -0.05 | -25.0 | 84.85 | 0 | 0 | 100.0 | 0.12 | 50.0 | -53.85 | 0.02 | -66.67 | -60.0 | 0 | 100.0 | 0 | 1.30 | -67.75 | -69.35 | 0.16 | -11.11 | 6.67 | 0.11 | -8.33 | -15.38 | 0.07 | 16.67 | 16.67 | 0 | 0 | 0 | 77.78 | 200.0 | -38.43 |
| 20Q4 (5) | -0.14 | 46.15 | -182.35 | 0.22 | 833.33 | 195.65 | -0.04 | 92.59 | -100.0 | 0 | 0 | -100.0 | 0.08 | 127.59 | 233.33 | 0.06 | 200.0 | 20.0 | -0.02 | -300.0 | 0 | 4.03 | 153.69 | 5.5 | 0.18 | 12.5 | -18.18 | 0.12 | 33.33 | -7.69 | 0.06 | 0.0 | 20.0 | 0 | 0 | -100.0 | -77.78 | 55.13 | -186.93 |
| 20Q3 (4) | -0.26 | -204.0 | 0.0 | -0.03 | 50.0 | 0.0 | -0.54 | -1700.0 | 0.0 | 0 | 0 | 0.0 | -0.29 | -252.63 | 0.0 | 0.02 | -50.0 | 0.0 | 0.01 | 0 | 0.0 | 1.59 | -48.81 | 0.0 | 0.16 | -33.33 | 0.0 | 0.09 | -40.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | -173.33 | -245.6 | 0.0 |
| 20Q2 (3) | 0.25 | 4.17 | 0.0 | -0.06 | -400.0 | 0.0 | -0.03 | 90.91 | 0.0 | 0 | 100.0 | 0.0 | 0.19 | -26.92 | 0.0 | 0.04 | -20.0 | 0.0 | 0 | 0 | 0.0 | 3.10 | -26.82 | 0.0 | 0.24 | 60.0 | 0.0 | 0.15 | 15.38 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 119.05 | -5.75 | 0.0 |
| 20Q1 (2) | 0.24 | 41.18 | 0.0 | 0.02 | 108.7 | 0.0 | -0.33 | -1550.0 | 0.0 | -0.03 | -200.0 | 0.0 | 0.26 | 533.33 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 4.24 | 11.02 | 0.0 | 0.15 | -31.82 | 0.0 | 0.13 | 0.0 | 0.0 | 0.06 | 20.0 | 0.0 | 0 | -100.0 | 0.0 | 126.32 | 41.18 | 0.0 |
| 19Q4 (1) | 0.17 | 0.0 | 0.0 | -0.23 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.82 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 89.47 | 0.0 | 0.0 |
