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) | 3.88 | -33.33 | 1.81 | 805.0 | -5.72 | 0 | 0.04 | 0 | 5.69 | -5.48 | 0.18 | -45.45 | 0 | 0 | 1.71 | -34.23 | -0.02 | 0 | 0.3 | -16.67 | 1.79 | -12.68 | 0.03 | 0.0 | 183.02 | -23.27 |
| 2022 (9) | 5.82 | 0 | 0.2 | 5.26 | -0.07 | 0 | -0.06 | 0 | 6.02 | 0 | 0.33 | -63.74 | 0 | 0 | 2.61 | -50.04 | -0.94 | 0 | 0.36 | 260.0 | 2.05 | -12.77 | 0.03 | -25.0 | 238.52 | 0 |
| 2021 (8) | -1.68 | 0 | 0.19 | 0 | -0.41 | 0 | -0.09 | 0 | -1.49 | 0 | 0.91 | -57.67 | 0 | 0 | 5.22 | -55.66 | 0.29 | -87.45 | 0.1 | -96.02 | 2.35 | 7.31 | 0.04 | 100.0 | -67.47 | 0 |
| 2020 (7) | 0.91 | -41.67 | -3.12 | 0 | 3.44 | 109.76 | 0.11 | 0 | -2.21 | 0 | 2.15 | 9.14 | 0 | 0 | 11.77 | -21.21 | 2.31 | 320.0 | 2.51 | 0 | 2.19 | 3.3 | 0.02 | 100.0 | 19.28 | -74.29 |
| 2019 (6) | 1.56 | 0 | -1.46 | 0 | 1.64 | 0 | 0 | 0 | 0.1 | 0 | 1.97 | -2.96 | 0 | 0 | 14.94 | -18.7 | 0.55 | 0 | -0.05 | 0 | 2.12 | 3.41 | 0.01 | 0.0 | 75.00 | 0 |
| 2018 (5) | -1.9 | 0 | -0.02 | 0 | -0.98 | 0 | 0.04 | 0 | -1.92 | 0 | 2.03 | 56.15 | 0 | 0 | 18.37 | 128.65 | -3.5 | 0 | -3.6 | 0 | 2.05 | 1.49 | 0.01 | 0.0 | 0.00 | 0 |
| 2017 (4) | 2.61 | 0 | -3.85 | 0 | 3.21 | -7.49 | -0.08 | 0 | -1.24 | 0 | 1.3 | 68.83 | 0 | 0 | 8.03 | 59.86 | 1.06 | 0 | 0.22 | 0 | 2.02 | -1.94 | 0.01 | 0.0 | 116.00 | 0 |
| 2016 (3) | -0.76 | 0 | -0.72 | 0 | 3.47 | -54.64 | 0.08 | 0 | -1.48 | 0 | 0.77 | -72.4 | 0 | 0 | 5.03 | -79.81 | -1.83 | 0 | -2.08 | 0 | 2.06 | 1.98 | 0.01 | -50.0 | 0.00 | 0 |
| 2015 (2) | -4.16 | 0 | -2.89 | 0 | 7.65 | 30.32 | -0.11 | 0 | -7.05 | 0 | 2.79 | -29.19 | 0 | 0 | 24.89 | -35.63 | -4.63 | 0 | -4.94 | 0 | 2.02 | 23.93 | 0.02 | -33.33 | 0.00 | 0 |
| 2014 (1) | -0.92 | 0 | -3.46 | 0 | 5.87 | 1.03 | 0.09 | 0 | -4.38 | 0 | 3.94 | -28.23 | 0 | 0 | 38.67 | -29.5 | -3.33 | 0 | -3.56 | 0 | 1.63 | 32.52 | 0.03 | 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) | 1.19 | 0.85 | -19.05 | -2.0 | -4900.0 | -75.44 | -0.3 | -900.0 | 9.09 | 0.05 | 266.67 | 25.0 | -0.81 | -171.05 | -345.45 | 0.29 | 480.0 | 2800.0 | 0 | 0 | 0 | 8.73 | 509.7 | 2406.93 | 0.74 | 138.71 | 251.02 | 0.43 | 95.45 | 352.94 | 0.3 | 0.0 | -28.57 | 0.01 | 0.0 | 0.0 | 160.81 | -27.77 | -71.56 |
| 24Q2 (19) | 1.18 | -13.87 | 11.32 | -0.04 | 81.82 | -101.01 | -0.03 | 0.0 | 99.44 | -0.03 | -200.0 | 75.0 | 1.14 | -0.87 | -77.38 | 0.05 | -83.33 | 150.0 | 0 | 0 | 0 | 1.43 | -87.63 | 59.74 | 0.31 | 1133.33 | 206.9 | 0.22 | -69.01 | 340.0 | 0.3 | -18.92 | -37.5 | 0.01 | 0.0 | 0.0 | 222.64 | 77.14 | 13.42 |
| 24Q1 (18) | 1.37 | 35.64 | 302.94 | -0.22 | 84.83 | -151.16 | -0.03 | 0.0 | 0.0 | -0.01 | -114.29 | -120.0 | 1.15 | 361.36 | 49.35 | 0.3 | 400.0 | 275.0 | 0 | 0 | 0 | 11.58 | 513.9 | 221.43 | -0.03 | -103.8 | 25.0 | 0.71 | 61.36 | 2466.67 | 0.37 | -9.76 | -22.92 | 0.01 | 0.0 | 0.0 | 125.69 | 7.02 | 70.05 |
| 23Q4 (17) | 1.01 | -31.29 | 910.0 | -1.45 | -27.19 | -935.71 | -0.03 | 90.91 | 0 | 0.07 | 75.0 | 800.0 | -0.44 | -233.33 | -1000.0 | 0.06 | 500.0 | 200.0 | 0 | 0 | 0 | 1.89 | 441.51 | 139.62 | 0.79 | 261.22 | 476.19 | 0.44 | 358.82 | 207.32 | 0.41 | -2.38 | -16.33 | 0.01 | 0.0 | 0.0 | 117.44 | -79.23 | 5.7 |
| 23Q3 (16) | 1.47 | 38.68 | -62.21 | -1.14 | -128.64 | -169.94 | -0.33 | 93.81 | -1550.0 | 0.04 | 133.33 | 150.0 | 0.33 | -93.45 | -94.02 | 0.01 | -50.0 | -80.0 | 0 | 0 | 0 | 0.35 | -61.15 | -75.75 | -0.49 | -68.97 | -308.33 | -0.17 | -440.0 | -112.78 | 0.42 | -12.5 | -17.65 | 0.01 | 0.0 | 0.0 | 565.38 | 188.03 | 168.88 |
| 23Q2 (15) | 1.06 | 211.76 | 58.21 | 3.98 | 825.58 | 461.82 | -5.33 | -17666.67 | -17666.67 | -0.12 | -340.0 | -400.0 | 5.04 | 554.55 | 1272.09 | 0.02 | -75.0 | -83.33 | 0 | 0 | 0 | 0.90 | -75.11 | -73.39 | -0.29 | -625.0 | -866.67 | 0.05 | 266.67 | 350.0 | 0.48 | 0.0 | -9.43 | 0.01 | 0.0 | 0.0 | 196.30 | 165.58 | 52.35 |
| 23Q1 (14) | 0.34 | 240.0 | -70.43 | 0.43 | 407.14 | 326.32 | -0.03 | 0 | 0.0 | 0.05 | 600.0 | 266.67 | 0.77 | 2025.0 | -19.79 | 0.08 | 300.0 | -42.86 | 0 | 0 | 0 | 3.60 | 357.66 | -20.98 | -0.04 | 80.95 | 93.22 | -0.03 | 92.68 | 94.44 | 0.48 | -2.04 | -9.43 | 0.01 | 0.0 | 0.0 | 73.91 | -33.48 | 0 |
| 22Q4 (13) | 0.1 | -97.43 | -9.09 | -0.14 | -108.59 | 0.0 | 0 | 100.0 | 100.0 | -0.01 | 87.5 | -200.0 | -0.04 | -100.72 | -33.33 | 0.02 | -60.0 | -87.5 | 0 | 0 | 0 | 0.79 | -45.2 | -83.51 | -0.21 | -75.0 | 22.22 | -0.41 | -130.83 | -41.38 | 0.49 | -3.92 | -9.26 | 0.01 | 0.0 | 0.0 | 111.11 | -47.16 | 162.63 |
| 22Q3 (12) | 3.89 | 480.6 | 693.88 | 1.63 | 248.18 | 16400.0 | -0.02 | 33.33 | -107.14 | -0.08 | -300.0 | -700.0 | 5.52 | 1383.72 | 1050.0 | 0.05 | -58.33 | -61.54 | 0 | 0 | 0 | 1.44 | -57.38 | -58.11 | -0.12 | -300.0 | 81.25 | 1.33 | 6750.0 | 333.33 | 0.51 | -3.77 | -8.93 | 0.01 | 0.0 | 0.0 | 210.27 | 63.19 | 0 |
| 22Q2 (11) | 0.67 | -41.74 | 150.0 | -1.1 | -478.95 | -189.47 | -0.03 | 0.0 | -200.0 | 0.04 | 233.33 | 300.0 | -0.43 | -144.79 | 75.0 | 0.12 | -14.29 | -50.0 | 0 | 0 | 0 | 3.37 | -26.08 | -26.4 | -0.03 | 94.92 | -108.82 | -0.02 | 96.3 | -112.5 | 0.53 | 0.0 | -18.46 | 0.01 | 0.0 | 0.0 | 128.85 | 0 | 178.85 |
| 22Q1 (10) | 1.15 | 945.45 | 221.05 | -0.19 | -35.71 | -126.39 | -0.03 | 95.65 | -400.0 | -0.03 | -400.0 | 70.0 | 0.96 | 3300.0 | 517.39 | 0.14 | -12.5 | -63.16 | 0 | 0 | 0 | 4.56 | -4.52 | -39.28 | -0.59 | -118.52 | -169.41 | -0.54 | -86.21 | -167.5 | 0.53 | -1.85 | -10.17 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 21Q4 (9) | 0.11 | -77.55 | 116.18 | -0.14 | -1300.0 | 91.19 | -0.69 | -346.43 | 0 | 0.01 | 200.0 | -92.31 | -0.03 | -106.25 | 98.68 | 0.16 | 23.08 | -76.47 | 0 | 0 | 0 | 4.78 | 39.24 | -60.18 | -0.27 | 57.81 | -125.0 | -0.29 | 49.12 | -131.52 | 0.54 | -3.57 | -5.26 | 0.01 | 0.0 | 0.0 | 42.31 | 0 | 193.33 |
| 21Q3 (8) | 0.49 | 136.57 | -46.15 | -0.01 | 97.37 | 95.0 | 0.28 | 2900.0 | 107.51 | -0.01 | -200.0 | -133.33 | 0.48 | 127.91 | -32.39 | 0.13 | -45.83 | -56.67 | 0 | 0 | 0 | 3.43 | -25.11 | -50.95 | -0.64 | -288.24 | -206.67 | -0.57 | -456.25 | -226.67 | 0.56 | -13.85 | -3.45 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | -100.0 |
| 21Q2 (7) | -1.34 | -41.05 | -281.08 | -0.38 | -152.78 | -58.33 | -0.01 | -200.0 | -100.16 | 0.01 | 110.0 | 125.0 | -1.72 | -647.83 | -444.0 | 0.24 | -36.84 | -52.0 | 0 | 0 | 0 | 4.58 | -39.01 | -63.18 | 0.34 | -60.0 | -2.86 | 0.16 | -80.0 | -30.43 | 0.65 | 10.17 | 25.0 | 0.01 | 0.0 | 0 | -163.41 | -140.82 | -265.62 |
| 21Q1 (6) | -0.95 | -39.71 | -1800.0 | 0.72 | 145.28 | 166.06 | 0.01 | 0 | -98.96 | -0.1 | -176.92 | -900.0 | -0.23 | 89.87 | 79.82 | 0.38 | -44.12 | -43.28 | 0 | 0 | 0 | 7.51 | -37.38 | -51.91 | 0.85 | -21.3 | 203.57 | 0.8 | -13.04 | -12.09 | 0.59 | 3.51 | 11.32 | 0.01 | 0.0 | 0 | -67.86 | -49.68 | -1854.29 |
| 20Q4 (5) | -0.68 | -174.73 | -174.73 | -1.59 | -695.0 | -318.42 | 0 | 100.0 | 100.0 | 0.13 | 333.33 | 116.67 | -2.27 | -419.72 | -528.3 | 0.68 | 126.67 | 0.0 | 0 | 0 | 0 | 11.99 | 71.5 | -33.69 | 1.08 | 80.0 | 66.15 | 0.92 | 104.44 | 124.39 | 0.57 | -1.72 | 7.55 | 0.01 | 0.0 | 0 | -45.33 | -151.81 | -146.83 |
| 20Q3 (4) | 0.91 | 22.97 | 0.0 | -0.2 | 16.67 | 0.0 | -3.73 | -160.06 | 0.0 | 0.03 | 175.0 | 0.0 | 0.71 | 42.0 | 0.0 | 0.3 | -40.0 | 0.0 | 0 | 0 | 0.0 | 6.99 | -43.78 | 0.0 | 0.6 | 71.43 | 0.0 | 0.45 | 95.65 | 0.0 | 0.58 | 11.54 | 0.0 | 0.01 | 0 | 0.0 | 87.50 | -11.32 | 0.0 |
| 20Q2 (3) | 0.74 | 1580.0 | 0.0 | -0.24 | 77.98 | 0.0 | 6.21 | 546.88 | 0.0 | -0.04 | -300.0 | 0.0 | 0.5 | 143.86 | 0.0 | 0.5 | -25.37 | 0.0 | 0 | 0 | 0.0 | 12.44 | -20.36 | 0.0 | 0.35 | 25.0 | 0.0 | 0.23 | -74.73 | 0.0 | 0.52 | -1.89 | 0.0 | 0 | 0 | 0.0 | 98.67 | 2941.6 | 0.0 |
| 20Q1 (2) | -0.05 | -105.49 | 0.0 | -1.09 | -186.84 | 0.0 | 0.96 | 181.36 | 0.0 | -0.01 | -116.67 | 0.0 | -1.14 | -315.09 | 0.0 | 0.67 | -1.47 | 0.0 | 0 | 0 | 0.0 | 15.62 | -13.64 | 0.0 | 0.28 | -56.92 | 0.0 | 0.91 | 121.95 | 0.0 | 0.53 | 0.0 | 0.0 | 0 | 0 | 0.0 | -3.47 | -103.59 | 0.0 |
| 19Q4 (1) | 0.91 | 0.0 | 0.0 | -0.38 | 0.0 | 0.0 | -1.18 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | 0.68 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 18.09 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 96.81 | 0.0 | 0.0 |
