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) | -0.39 | 0 | -2.5 | 0 | -2.16 | 0 | 0.01 | 0 | -2.89 | 0 | 0.24 | -52.0 | 0 | 0 | 10.67 | 60.0 | -2.29 | 0 | -1.66 | 0 | 0.66 | 4.76 | 0.03 | 50.0 | 0.00 | 0 |
| 2022 (9) | 3.58 | 2.58 | -0.48 | 0 | -2.28 | 0 | -0.1 | 0 | 3.1 | 0.98 | 0.5 | 150.0 | 0 | 0 | 6.67 | 237.33 | 2.41 | -50.0 | 2.21 | -41.38 | 0.63 | 8.62 | 0.02 | 0.0 | 125.17 | 56.74 |
| 2021 (8) | 3.49 | 105.29 | -0.42 | 0 | 0.43 | -42.67 | 0.12 | 0 | 3.07 | 403.28 | 0.2 | -67.74 | 0 | 0 | 1.98 | -72.68 | 4.82 | 35.77 | 3.77 | 46.69 | 0.58 | 16.0 | 0.02 | 0.0 | 79.86 | 45.16 |
| 2020 (7) | 1.7 | 0 | -1.09 | 0 | 0.75 | 0 | 0 | 0 | 0.61 | -70.95 | 0.62 | 342.86 | 0 | 0 | 7.23 | 89.13 | 3.55 | 216.96 | 2.57 | 233.77 | 0.5 | 108.33 | 0.02 | 0.0 | 55.02 | 0 |
| 2019 (6) | -0.11 | 0 | 2.21 | 0 | -1.3 | 0 | -0.18 | 0 | 2.1 | 0 | 0.14 | 600.0 | 0 | 0 | 3.83 | 257.65 | 1.12 | 918.18 | 0.77 | 165.52 | 0.24 | 100.0 | 0.02 | 0.0 | -10.68 | 0 |
| 2018 (5) | 0.06 | 0 | -0.31 | 0 | 0.15 | -83.7 | -0.06 | 0 | -0.25 | 0 | 0.02 | 100.0 | 0 | 0 | 1.07 | 65.78 | 0.11 | 0 | 0.29 | 0 | 0.12 | -14.29 | 0.02 | -33.33 | 13.95 | 0 |
| 2017 (4) | -0.07 | 0 | -1.0 | 0 | 0.92 | 21.05 | 0.02 | 0 | -1.07 | 0 | 0.01 | -50.0 | 0.06 | 0 | 0.65 | -51.61 | -0.21 | 0 | -0.48 | 0 | 0.14 | -6.67 | 0.03 | -25.0 | 0.00 | 0 |
| 2016 (3) | 0.05 | 0 | -0.98 | 0 | 0.76 | 0 | -0.05 | 0 | -0.93 | 0 | 0.02 | 100.0 | -0.62 | 0 | 1.33 | 98.67 | -0.27 | 0 | -0.39 | 0 | 0.15 | -11.76 | 0.04 | -20.0 | 0.00 | 0 |
| 2015 (2) | -0.04 | 0 | -0.41 | 0 | -0.2 | 0 | 0.09 | 0 | -0.45 | 0 | 0.01 | -66.67 | 0 | 0 | 0.67 | -70.02 | -0.27 | 0 | -0.25 | 0 | 0.17 | 0.0 | 0.05 | 25.0 | 0.00 | 0 |
| 2014 (1) | -0.13 | 0 | -0.19 | 0 | 1.08 | 332.0 | -0.05 | 0 | -0.32 | 0 | 0.03 | -81.25 | -0.06 | 0 | 2.24 | -86.57 | -0.42 | 0 | -0.3 | 0 | 0.17 | 0.0 | 0.04 | 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) | -0.1 | -42.86 | -190.91 | -0.1 | 72.97 | -103.19 | -0.64 | -272.97 | 73.44 | -0.01 | 0 | -200.0 | -0.2 | 54.55 | -106.17 | 0.01 | -66.67 | -80.0 | 0 | 0 | 0 | 1.61 | -76.88 | -84.52 | -0.27 | 22.86 | 37.21 | -0.27 | 25.0 | -8.0 | 0.18 | 0.0 | 5.88 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 24Q2 (19) | -0.07 | 0 | -150.0 | -0.37 | -331.25 | -148.05 | 0.37 | 2.78 | 840.0 | 0 | -100.0 | 100.0 | -0.44 | -375.0 | -148.35 | 0.03 | 50.0 | -57.14 | 0 | 0 | 0 | 6.98 | 60.47 | -46.18 | -0.35 | 22.22 | 41.67 | -0.36 | -80.0 | 21.74 | 0.18 | 0.0 | 12.5 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 24Q1 (18) | 0 | 100.0 | 100.0 | 0.16 | 106.04 | 104.28 | 0.36 | 2.86 | 820.0 | 0.05 | 350.0 | 0.0 | 0.16 | 105.61 | 103.84 | 0.02 | -60.0 | -66.67 | 0 | 0 | 0 | 4.35 | -52.17 | -50.72 | -0.45 | 50.55 | -28.57 | -0.2 | 65.52 | 45.95 | 0.18 | 5.88 | 12.5 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q4 (17) | -0.2 | -281.82 | -164.52 | -2.65 | -184.66 | -1161.9 | 0.35 | 114.52 | 116.28 | -0.02 | -300.0 | 0.0 | -2.85 | -187.96 | -2950.0 | 0.05 | 0.0 | -78.26 | 0 | 0 | 0 | 9.09 | -12.73 | -66.4 | -0.91 | -111.63 | -65.45 | -0.58 | -132.0 | -9.43 | 0.17 | 0.0 | -10.53 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q3 (16) | 0.11 | -21.43 | -92.99 | 3.13 | 306.49 | 2708.33 | -2.41 | -4720.0 | -4720.0 | 0.01 | 200.0 | 107.14 | 3.24 | 256.04 | 123.45 | 0.05 | -28.57 | -61.54 | 0 | 0 | 0 | 10.42 | -19.64 | -15.06 | -0.43 | 28.33 | -279.17 | -0.25 | 45.65 | -167.57 | 0.17 | 6.25 | 6.25 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 23Q2 (15) | 0.14 | 132.56 | -71.43 | 0.77 | 120.59 | 800.0 | -0.05 | 0.0 | 0.0 | -0.01 | -120.0 | -112.5 | 0.91 | 121.82 | 139.47 | 0.07 | 16.67 | -36.36 | 0 | 0 | 0 | 12.96 | 46.91 | 280.64 | -0.6 | -71.43 | -137.97 | -0.46 | -24.32 | -133.58 | 0.16 | 0.0 | 45.45 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 23Q1 (14) | -0.43 | -238.71 | -135.54 | -3.74 | -1680.95 | -9250.0 | -0.05 | 97.67 | -25.0 | 0.05 | 350.0 | 600.0 | -4.17 | -4270.0 | -456.41 | 0.06 | -73.91 | 100.0 | 0 | 0 | 0 | 8.82 | -67.39 | 594.12 | -0.35 | 36.36 | -130.7 | -0.37 | 30.19 | -137.0 | 0.16 | -15.79 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 22Q4 (13) | 0.31 | -80.25 | -86.16 | -0.21 | -75.0 | 0 | -2.15 | -4200.0 | -46.26 | -0.02 | 85.71 | -300.0 | 0.1 | -93.1 | -95.54 | 0.23 | 76.92 | 1050.0 | 0 | 0 | 0 | 27.06 | 120.63 | 2903.53 | -0.55 | -329.17 | -163.95 | -0.53 | -243.24 | -182.81 | 0.19 | 18.75 | 26.67 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (12) | 1.57 | 220.41 | 68.82 | -0.12 | -9.09 | 78.95 | -0.05 | 0.0 | -102.55 | -0.14 | -275.0 | -227.27 | 1.45 | 281.58 | 302.78 | 0.13 | 18.18 | 333.33 | 0 | 0 | 0 | 12.26 | 260.12 | 1052.83 | 0.24 | -84.81 | -82.73 | 0.37 | -72.99 | -66.36 | 0.16 | 45.45 | 6.67 | 0.01 | 0.0 | 0.0 | 290.74 | 784.09 | 293.91 |
| 22Q2 (11) | 0.49 | -59.5 | 345.0 | -0.11 | -175.0 | -37.5 | -0.05 | -25.0 | -66.67 | 0.08 | 900.0 | 700.0 | 0.38 | -67.52 | 235.71 | 0.11 | 266.67 | 37.5 | 0 | 0 | 0 | 3.41 | 167.91 | 17.49 | 1.58 | 38.6 | 13.67 | 1.37 | 37.0 | 24.55 | 0.11 | -31.25 | -8.33 | 0.01 | 0.0 | 0.0 | 32.89 | -68.2 | 302.25 |
| 22Q1 (10) | 1.21 | -45.98 | 137.25 | -0.04 | 0 | -116.67 | -0.04 | 97.28 | -100.0 | -0.01 | -200.0 | 0.0 | 1.17 | -47.77 | 56.0 | 0.03 | 50.0 | -57.14 | 0 | 0 | 0 | 1.27 | 41.1 | -57.69 | 1.14 | 32.56 | -3.39 | 1.0 | 56.25 | 7.53 | 0.16 | 6.67 | 0.0 | 0.01 | 0.0 | 0 | 103.42 | -63.06 | 121.03 |
| 21Q4 (9) | 2.24 | 140.86 | 700.0 | 0 | 100.0 | 100.0 | -1.47 | -175.0 | -458.54 | 0.01 | -90.91 | 107.69 | 2.24 | 522.22 | 5700.0 | 0.02 | -33.33 | -88.24 | 0 | 0 | 0 | 0.90 | -15.32 | -84.9 | 0.86 | -38.13 | -30.08 | 0.64 | -41.82 | -29.67 | 0.15 | 0.0 | -25.0 | 0.01 | 0.0 | 0 | 280.00 | 279.35 | 1010.0 |
| 21Q3 (8) | 0.93 | 565.0 | -15.45 | -0.57 | -612.5 | -256.25 | 1.96 | 6633.33 | 19700.0 | 0.11 | 1000.0 | -21.43 | 0.36 | 228.57 | -61.7 | 0.03 | -62.5 | -81.25 | 0 | 0 | 0 | 1.06 | -63.3 | -87.63 | 1.39 | 0.0 | 67.47 | 1.1 | 0.0 | 61.76 | 0.15 | 25.0 | 36.36 | 0.01 | 0.0 | 0 | 73.81 | 553.93 | -46.99 |
| 21Q2 (7) | -0.2 | -139.22 | -140.0 | -0.08 | -133.33 | 63.64 | -0.03 | -50.0 | -108.11 | 0.01 | 200.0 | -50.0 | -0.28 | -137.33 | -200.0 | 0.08 | 14.29 | -63.64 | 0 | 0 | 0 | 2.90 | -3.52 | -66.14 | 1.39 | 17.8 | 11.2 | 1.1 | 18.28 | 29.41 | 0.12 | -25.0 | 20.0 | 0.01 | 0 | 0 | -16.26 | -134.75 | -130.89 |
| 21Q1 (6) | 0.51 | 82.14 | 383.33 | 0.24 | 175.0 | 163.16 | -0.02 | -104.88 | -100.0 | -0.01 | 92.31 | 66.67 | 0.75 | 1975.0 | 233.93 | 0.07 | -58.82 | 0.0 | 0 | 0 | 0 | 3.00 | -49.63 | -44.64 | 1.18 | -4.07 | 391.67 | 0.93 | 2.2 | 615.38 | 0.16 | -20.0 | 77.78 | 0 | 0 | 0 | 46.79 | 85.48 | 157.19 |
| 20Q4 (5) | 0.28 | -74.55 | -9.68 | -0.32 | -100.0 | -433.33 | 0.41 | 4200.0 | 4200.0 | -0.13 | -192.86 | -8.33 | -0.04 | -104.26 | -116.0 | 0.17 | 6.25 | 183.33 | 0 | 0 | 0 | 5.96 | -30.66 | 22.28 | 1.23 | 48.19 | 207.5 | 0.91 | 33.82 | 506.67 | 0.2 | 81.82 | 233.33 | 0 | 0 | -100.0 | 25.23 | -81.88 | -82.1 |
| 20Q3 (4) | 1.1 | 120.0 | 0.0 | -0.16 | 27.27 | 0.0 | -0.01 | -102.7 | 0.0 | 0.14 | 600.0 | 0.0 | 0.94 | 235.71 | 0.0 | 0.16 | -27.27 | 0.0 | 0 | 0 | 0.0 | 8.60 | 0.49 | 0.0 | 0.83 | -33.6 | 0.0 | 0.68 | -20.0 | 0.0 | 0.11 | 10.0 | 0.0 | 0 | 0 | 0.0 | 139.24 | 164.56 | 0.0 |
| 20Q2 (3) | 0.5 | 377.78 | 0.0 | -0.22 | 42.11 | 0.0 | 0.37 | 3800.0 | 0.0 | 0.02 | 166.67 | 0.0 | 0.28 | 150.0 | 0.0 | 0.22 | 214.29 | 0.0 | 0 | 0 | 0.0 | 8.56 | 57.75 | 0.0 | 1.25 | 420.83 | 0.0 | 0.85 | 553.85 | 0.0 | 0.1 | 11.11 | 0.0 | 0 | 0 | 0.0 | 52.63 | 164.33 | 0.0 |
| 20Q1 (2) | -0.18 | -158.06 | 0.0 | -0.38 | -533.33 | 0.0 | -0.01 | 0.0 | 0.0 | -0.03 | 75.0 | 0.0 | -0.56 | -324.0 | 0.0 | 0.07 | 16.67 | 0.0 | 0 | 0 | 0.0 | 5.43 | 11.24 | 0.0 | 0.24 | -40.0 | 0.0 | 0.13 | -13.33 | 0.0 | 0.09 | 50.0 | 0.0 | 0 | -100.0 | 0.0 | -81.82 | -158.06 | 0.0 |
| 19Q4 (1) | 0.31 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.88 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 140.91 | 0.0 | 0.0 |
