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) | 2.0 | 5.26 | -0.28 | 0 | -1.68 | 0 | -0.07 | 0 | 1.72 | 237.25 | 0.37 | -73.94 | 0 | 0 | 3.04 | -77.35 | 0.25 | -34.21 | -0.43 | 0 | 1.9 | 18.75 | 0.03 | 50.0 | 133.33 | -8.07 |
| 2022 (9) | 1.9 | -18.1 | -1.39 | 0 | -0.79 | 0 | -0.07 | 0 | 0.51 | -73.44 | 1.42 | 255.0 | 0 | 0 | 13.41 | 221.48 | 0.38 | -17.39 | -0.31 | 0 | 1.6 | 16.79 | 0.02 | 100.0 | 145.04 | 10.65 |
| 2021 (8) | 2.32 | -21.36 | -0.4 | 0 | -1.88 | 0 | -0.05 | 0 | 1.92 | -1.54 | 0.4 | 263.64 | 0 | 0 | 4.17 | 245.06 | 0.46 | -24.59 | 0.39 | -49.35 | 1.37 | 2.24 | 0.01 | -50.0 | 131.07 | -5.36 |
| 2020 (7) | 2.95 | 195.0 | -1.0 | 0 | -1.57 | 0 | -0.04 | 0 | 1.95 | 150.0 | 0.11 | 0.0 | 0 | 0 | 1.21 | 12.09 | 0.61 | 335.71 | 0.77 | 13.24 | 1.34 | -26.37 | 0.02 | 0.0 | 138.50 | 249.01 |
| 2019 (6) | 1.0 | 28.21 | -0.22 | 0 | -1.03 | 0 | -0.02 | 0 | 0.78 | 0 | 0.11 | -38.89 | 0 | 0 | 1.08 | -44.22 | 0.14 | 0 | 0.68 | 151.85 | 1.82 | 527.59 | 0.02 | -50.0 | 39.68 | -69.47 |
| 2018 (5) | 0.78 | 13.04 | -1.25 | 0 | -0.23 | 0 | -0.3 | 0 | -0.47 | 0 | 0.18 | 157.14 | 0 | 0 | 1.93 | 160.46 | -0.18 | 0 | 0.27 | -35.71 | 0.29 | 7.41 | 0.04 | 0.0 | 130.00 | 37.54 |
| 2017 (4) | 0.69 | -54.61 | -0.02 | 0 | -0.66 | 0 | -0.05 | 0 | 0.67 | -64.55 | 0.07 | -73.08 | 0 | 0 | 0.74 | -73.85 | 0.38 | 0 | 0.42 | 0 | 0.27 | -18.18 | 0.04 | -20.0 | 94.52 | 0 |
| 2016 (3) | 1.52 | 0 | 0.37 | 0 | -1.19 | 0 | -0.03 | 0 | 1.89 | 0 | 0.26 | -66.67 | -0.01 | 0 | 2.84 | -64.88 | -0.8 | 0 | -0.62 | 0 | 0.33 | 3.12 | 0.05 | 0.0 | 0.00 | 0 |
| 2015 (2) | -1.0 | 0 | -1.89 | 0 | 3.4 | 0 | 0 | 0 | -2.89 | 0 | 0.78 | -9.3 | -0.01 | 0 | 8.08 | -37.31 | -0.75 | 0 | -0.59 | 0 | 0.32 | 28.0 | 0.05 | 25.0 | 0.00 | 0 |
| 2014 (1) | -0.79 | 0 | -0.51 | 0 | -0.02 | 0 | 0 | 0 | -1.3 | 0 | 0.86 | -42.67 | 0 | 0 | 12.89 | -64.24 | -0.91 | 0 | 0.06 | 20.0 | 0.25 | 31.58 | 0.04 | 300.0 | -225.71 | 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) | 0.82 | -29.91 | 5.13 | -0.09 | -181.82 | 76.32 | -1.01 | -5.21 | -339.13 | -0.06 | -300.0 | -200.0 | 0.73 | -42.97 | 82.5 | 0.12 | 140.0 | -29.41 | 0 | 0 | 0 | 4.10 | 124.44 | -24.59 | 0.04 | -63.64 | 100.0 | 0.18 | 100.0 | 181.82 | 0.53 | 1.92 | 8.16 | 0.01 | 0.0 | 0.0 | 113.89 | -39.65 | -59.12 |
| 24Q2 (19) | 1.17 | 216.22 | 387.5 | 0.11 | 466.67 | -15.38 | -0.96 | -24.68 | -14.29 | 0.03 | 0 | 200.0 | 1.28 | 276.47 | 245.95 | 0.05 | 150.0 | -16.67 | 0 | 0 | 0 | 1.82 | 138.14 | -9.37 | 0.11 | 200.0 | -42.11 | 0.09 | 137.5 | 200.0 | 0.52 | 0.0 | 15.56 | 0.01 | 0.0 | 0.0 | 188.71 | 47.91 | 285.28 |
| 24Q1 (18) | 0.37 | -56.98 | 208.33 | -0.03 | 81.25 | -123.08 | -0.77 | -133.33 | -175.0 | 0 | 100.0 | 0 | 0.34 | -51.43 | 36.0 | 0.02 | -77.78 | -50.0 | 0 | 0 | 0 | 0.77 | -72.07 | -46.55 | -0.11 | -650.0 | -650.0 | -0.24 | -9.09 | -1100.0 | 0.52 | 0.0 | 18.18 | 0.01 | 0.0 | 0.0 | 127.59 | -54.01 | 357.18 |
| 23Q4 (17) | 0.86 | 10.26 | 8700.0 | -0.16 | 57.89 | 5.88 | -0.33 | -43.48 | -243.48 | -0.02 | 0.0 | 0.0 | 0.7 | 75.0 | 488.89 | 0.09 | -47.06 | -10.0 | 0 | 0 | 100.0 | 2.74 | -49.48 | -10.0 | 0.02 | 0.0 | -90.91 | -0.22 | 0.0 | 29.03 | 0.52 | 6.12 | 15.56 | 0.01 | 0.0 | 0.0 | 277.42 | -0.41 | 4261.29 |
| 23Q3 (16) | 0.78 | 225.0 | -35.54 | -0.38 | -392.31 | 71.43 | -0.23 | 72.62 | -355.56 | -0.02 | 33.33 | 0 | 0.4 | 8.11 | 433.33 | 0.17 | 183.33 | -82.11 | 0 | 0 | -100.0 | 5.43 | 169.76 | -85.19 | 0.02 | -89.47 | -33.33 | -0.22 | -833.33 | -633.33 | 0.49 | 8.89 | 22.5 | 0.01 | 0.0 | 0.0 | 278.57 | 468.75 | -12.51 |
| 23Q2 (15) | 0.24 | 100.0 | 700.0 | 0.13 | 0.0 | 425.0 | -0.84 | -200.0 | -133.33 | -0.03 | 0 | 0 | 0.37 | 48.0 | 3800.0 | 0.06 | 50.0 | -40.0 | 0 | 0 | 0 | 2.01 | 40.44 | -50.27 | 0.19 | 850.0 | 137.5 | 0.03 | 250.0 | 0.0 | 0.45 | 2.27 | 12.5 | 0.01 | 0.0 | 0.0 | 48.98 | 75.51 | 618.37 |
| 23Q1 (14) | 0.12 | 1300.0 | -82.09 | 0.13 | 176.47 | -18.75 | -0.28 | -221.74 | 63.16 | 0 | 100.0 | 100.0 | 0.25 | 238.89 | -69.88 | 0.04 | -60.0 | -85.19 | 0 | 100.0 | 0 | 1.43 | -52.97 | -88.0 | 0.02 | -90.91 | -66.67 | -0.02 | 93.55 | -300.0 | 0.44 | -2.22 | 25.71 | 0.01 | 0.0 | 0 | 27.91 | 518.6 | -85.01 |
| 22Q4 (13) | -0.01 | -100.83 | -101.47 | -0.17 | 87.22 | 19.05 | 0.23 | 155.56 | 153.49 | -0.02 | 0 | 50.0 | -0.18 | -50.0 | -138.3 | 0.1 | -89.47 | -37.5 | -0.37 | -200.0 | 0 | 3.05 | -91.69 | -46.65 | 0.22 | 633.33 | 29.41 | -0.31 | -933.33 | -263.16 | 0.45 | 12.5 | 28.57 | 0.01 | 0.0 | 0 | -6.67 | -102.09 | -105.29 |
| 22Q3 (12) | 1.21 | 3933.33 | 0.83 | -1.33 | -3225.0 | -654.17 | 0.09 | 125.0 | 108.33 | 0 | 0 | -100.0 | -0.12 | -1100.0 | -108.33 | 0.95 | 850.0 | 2275.0 | 0.37 | 0 | 0 | 36.68 | 805.98 | 2027.41 | 0.03 | -62.5 | -72.73 | -0.03 | -200.0 | -130.0 | 0.4 | 0.0 | 17.65 | 0.01 | 0.0 | 0 | 318.42 | 4570.18 | 16.75 |
| 22Q2 (11) | 0.03 | -95.52 | -91.89 | -0.04 | -125.0 | 80.95 | -0.36 | 52.63 | 10.0 | 0 | 100.0 | 100.0 | -0.01 | -101.2 | -106.25 | 0.1 | -62.96 | -37.5 | 0 | 0 | 0 | 4.05 | -66.11 | -42.31 | 0.08 | 33.33 | -20.0 | 0.03 | 200.0 | 0.0 | 0.4 | 14.29 | 17.65 | 0.01 | 0 | 0 | 6.82 | -96.34 | -93.18 |
| 22Q1 (10) | 0.67 | -1.47 | 857.14 | 0.16 | 176.19 | 169.57 | -0.76 | -76.74 | -2633.33 | -0.05 | -25.0 | -66.67 | 0.83 | 76.6 | 618.75 | 0.27 | 68.75 | 800.0 | 0 | 0 | 0 | 11.95 | 109.07 | 772.12 | 0.06 | -64.71 | -25.0 | 0.01 | -94.74 | -85.71 | 0.35 | 0.0 | 2.94 | 0 | 0 | 0 | 186.11 | 47.79 | 990.08 |
| 21Q4 (9) | 0.68 | -43.33 | -46.88 | -0.21 | -187.5 | 75.86 | -0.43 | 60.19 | 32.81 | -0.04 | -200.0 | -500.0 | 0.47 | -67.36 | 14.63 | 0.16 | 300.0 | 166.67 | 0 | 0 | 0 | 5.71 | 231.43 | 176.19 | 0.17 | 54.55 | -55.26 | 0.19 | 90.0 | -44.12 | 0.35 | 2.94 | 6.06 | 0 | 0 | 0 | 125.93 | -53.83 | -34.09 |
| 21Q3 (8) | 1.2 | 224.32 | 46.34 | 0.24 | 214.29 | 900.0 | -1.08 | -170.0 | -217.65 | 0.04 | 233.33 | 0 | 1.44 | 800.0 | 82.28 | 0.04 | -75.0 | 33.33 | 0 | 0 | 0 | 1.72 | -75.43 | 34.48 | 0.11 | 10.0 | -57.69 | 0.1 | 233.33 | -41.18 | 0.34 | 0.0 | 3.03 | 0 | 0 | 0 | 272.73 | 172.73 | 66.3 |
| 21Q2 (7) | 0.37 | 428.57 | -50.0 | -0.21 | 8.7 | -425.0 | -0.4 | -1433.33 | 14.89 | -0.03 | 0.0 | 0.0 | 0.16 | 200.0 | -77.14 | 0.16 | 433.33 | 0 | 0 | 0 | 0 | 7.02 | 412.28 | 0 | 0.1 | 25.0 | 600.0 | 0.03 | -57.14 | -88.0 | 0.34 | 0.0 | 3.03 | 0 | 0 | 0 | 100.00 | 485.71 | -21.62 |
| 21Q1 (6) | 0.07 | -94.53 | -36.36 | -0.23 | 73.56 | -283.33 | 0.03 | 104.69 | 121.43 | -0.03 | -400.0 | -50.0 | -0.16 | -139.02 | -420.0 | 0.03 | -50.0 | 200.0 | 0 | 0 | 0 | 1.37 | -33.79 | 171.23 | 0.08 | -78.95 | 900.0 | 0.07 | -79.41 | 600.0 | 0.34 | 3.03 | -2.86 | 0 | 0 | 0 | 17.07 | -91.06 | -44.12 |
| 20Q4 (5) | 1.28 | 56.1 | 228.21 | -0.87 | -2800.0 | -2275.0 | -0.64 | -88.24 | -433.33 | 0.01 | 0 | 0.0 | 0.41 | -48.1 | -4.65 | 0.06 | 100.0 | 100.0 | 0 | 0 | 0 | 2.07 | 61.38 | 104.83 | 0.38 | 46.15 | -7.32 | 0.34 | 100.0 | -60.92 | 0.33 | 0.0 | -5.71 | 0 | 0 | 100.0 | 191.04 | 16.49 | 492.73 |
| 20Q3 (4) | 0.82 | 10.81 | 0.0 | -0.03 | 25.0 | 0.0 | -0.34 | 27.66 | 0.0 | 0 | 100.0 | 0.0 | 0.79 | 12.86 | 0.0 | 0.03 | 0 | 0.0 | 0 | 0 | 0.0 | 1.28 | 0 | 0.0 | 0.26 | 1400.0 | 0.0 | 0.17 | -32.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0 | 0 | 0.0 | 164.00 | 28.54 | 0.0 |
| 20Q2 (3) | 0.74 | 572.73 | 0.0 | -0.04 | 33.33 | 0.0 | -0.47 | -235.71 | 0.0 | -0.03 | -50.0 | 0.0 | 0.7 | 1300.0 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.02 | -100.0 | 0.0 | 0.25 | 2400.0 | 0.0 | 0.33 | -5.71 | 0.0 | 0 | 0 | 0.0 | 127.59 | 317.55 | 0.0 |
| 20Q1 (2) | 0.11 | -71.79 | 0.0 | -0.06 | -250.0 | 0.0 | -0.14 | -16.67 | 0.0 | -0.02 | -300.0 | 0.0 | 0.05 | -88.37 | 0.0 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0.0 | 0.51 | -50.0 | 0.0 | -0.01 | -102.44 | 0.0 | 0.01 | -98.85 | 0.0 | 0.35 | 0.0 | 0.0 | 0 | 100.0 | 0.0 | 30.56 | -5.2 | 0.0 |
| 19Q4 (1) | 0.39 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.01 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0.87 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 32.23 | 0.0 | 0.0 |
