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) | 2.98 | 74.27 | -0.22 | 0 | -3.94 | 0 | 0 | 0 | 2.76 | 75.8 | 0.07 | -30.0 | 0 | 0 | 0.35 | -28.82 | 1.39 | 162.26 | 1.04 | 112.24 | 0.63 | 0.0 | 0.04 | 33.33 | 174.27 | 17.2 |
| 2022 (9) | 1.71 | 0 | -0.14 | 0 | -1.22 | 0 | 0 | 0 | 1.57 | 0 | 0.1 | -98.34 | 0 | 0 | 0.49 | -98.42 | 0.53 | 0 | 0.49 | 0 | 0.63 | 0.0 | 0.03 | 200.0 | 148.70 | 0 |
| 2021 (8) | -0.05 | 0 | -7.03 | 0 | 8.09 | 0 | 0 | 0 | -7.08 | 0 | 6.03 | 2312.0 | -0.02 | 0 | 30.80 | 1882.08 | -0.2 | 0 | -0.36 | 0 | 0.63 | 0.0 | 0.01 | 0.0 | -17.86 | 0 |
| 2020 (7) | 2.19 | -61.24 | -0.43 | 0 | -1.73 | 0 | 0 | 0 | 1.76 | -52.82 | 0.25 | -3.85 | 0 | 0 | 1.55 | 12.53 | -0.52 | 0 | -0.12 | 0 | 0.63 | -1.56 | 0.01 | 0.0 | 421.15 | -72.42 |
| 2019 (6) | 5.65 | 0 | -1.92 | 0 | -4.01 | 0 | 0 | 0 | 3.73 | 0 | 0.26 | -87.44 | -0.04 | 0 | 1.38 | -81.78 | -0.33 | 0 | -0.28 | 0 | 0.64 | 23.08 | 0.01 | -50.0 | 1527.03 | 0 |
| 2018 (5) | -3.38 | 0 | 3.11 | 0 | 0.56 | -45.63 | 0.01 | 0.0 | -0.27 | 0 | 2.07 | 2857.14 | -0.01 | 0 | 7.58 | 2914.53 | 0.36 | -58.14 | 1.2 | 81.82 | 0.52 | -3.7 | 0.02 | 0.0 | -194.25 | 0 |
| 2017 (4) | -0.04 | 0 | -0.65 | 0 | 1.03 | 0 | 0.01 | 0.0 | -0.69 | 0 | 0.07 | -88.71 | 0 | 0 | 0.25 | -90.8 | 0.86 | 0.0 | 0.66 | -10.81 | 0.54 | 3.85 | 0.02 | 0.0 | -3.28 | 0 |
| 2016 (3) | 1.22 | 90.62 | -0.85 | 0 | -0.61 | 0 | 0.01 | 0 | 0.37 | 0 | 0.62 | -84.65 | -0.1 | 0 | 2.73 | -86.26 | 0.86 | -30.65 | 0.74 | -38.84 | 0.52 | 26.83 | 0.02 | 0.0 | 95.31 | 144.24 |
| 2015 (2) | 0.64 | 0 | -3.98 | 0 | 2.9 | -51.42 | 0 | 0 | -3.34 | 0 | 4.04 | 20.24 | 0.02 | 0 | 19.88 | 24.03 | 1.24 | -34.04 | 1.21 | -28.82 | 0.41 | 20.59 | 0.02 | 0.0 | 39.02 | 0 |
| 2014 (1) | -1.42 | 0 | -4.42 | 0 | 5.97 | 521.88 | 0.01 | 0 | -5.84 | 0 | 3.36 | 184.75 | -0.13 | 0 | 16.03 | 174.42 | 1.88 | 19.75 | 1.7 | 26.87 | 0.34 | 3.03 | 0.02 | 100.0 | -68.93 | 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) | 0.97 | 49.23 | -46.7 | 0.26 | 188.89 | 244.44 | -1.63 | -226.0 | 4.68 | 0 | 0 | 0 | 1.23 | 66.22 | -25.0 | 0.41 | 0 | 925.0 | 0 | -100.0 | 0 | 8.84 | 0 | 1234.27 | 0.41 | 24.24 | -40.58 | 0.28 | -64.1 | -61.64 | 0.15 | 0.0 | -6.25 | 0.01 | 0.0 | 0.0 | 220.45 | 218.81 | 9.02 |
| 24Q2 (19) | 0.65 | 382.61 | -60.84 | 0.09 | 325.0 | 800.0 | -0.5 | -412.5 | 71.26 | 0 | 0 | 0 | 0.74 | 374.07 | -55.69 | 0 | 0 | -100.0 | 0.13 | 0 | 0 | -0.00 | 0 | -100.0 | 0.33 | 571.43 | -15.38 | 0.78 | 7700.0 | 151.61 | 0.15 | 0.0 | -6.25 | 0.01 | 0.0 | 0.0 | 69.15 | 151.11 | -80.01 |
| 24Q1 (18) | -0.23 | 66.67 | -221.05 | -0.04 | 42.86 | -300.0 | 0.16 | 125.81 | 14.29 | 0 | 0 | 0 | -0.27 | 64.47 | -228.57 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | -0.07 | -122.58 | 0 | 0.01 | -83.33 | 116.67 | 0.15 | -6.25 | -6.25 | 0.01 | 0.0 | 0.0 | -135.29 | 54.9 | -178.33 |
| 23Q4 (17) | -0.69 | -137.91 | -213.11 | -0.07 | 61.11 | -40.0 | -0.62 | 63.74 | -226.32 | 0 | 0 | 0 | -0.76 | -146.34 | -235.71 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.31 | -55.07 | 675.0 | 0.06 | -91.78 | 166.67 | 0.16 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -300.00 | -248.35 | -139.34 |
| 23Q3 (16) | 1.82 | 9.64 | 19.74 | -0.18 | -1900.0 | -125.0 | -1.71 | 1.72 | 5.0 | 0 | 0 | 0 | 1.64 | -1.8 | 13.89 | 0.04 | 300.0 | 100.0 | 0 | 0 | 0 | 0.66 | 256.29 | 88.41 | 0.69 | 76.92 | 213.64 | 0.73 | 135.48 | 121.21 | 0.16 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 202.22 | -41.53 | -33.48 |
| 23Q2 (15) | 1.66 | 773.68 | 295.24 | 0.01 | -50.0 | 150.0 | -1.74 | -1342.86 | -345.07 | 0 | 0 | 0 | 1.67 | 695.24 | 317.5 | 0.01 | -50.0 | -50.0 | 0 | 0 | 0 | 0.19 | -64.59 | -54.65 | 0.39 | 0 | 77.27 | 0.31 | 616.67 | 158.33 | 0.16 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 345.83 | 100.22 | 138.79 |
| 23Q1 (14) | 0.19 | -68.85 | 122.62 | 0.02 | 140.0 | 0 | 0.14 | 173.68 | 133.33 | 0 | 0 | 0 | 0.21 | -62.5 | 125.0 | 0.02 | 100.0 | -60.0 | 0 | 0 | 0 | 0.52 | 145.67 | -44.78 | 0 | -100.0 | -100.0 | -0.06 | 33.33 | -146.15 | 0.16 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 172.73 | -77.35 | 161.69 |
| 22Q4 (13) | 0.61 | -59.87 | 260.53 | -0.05 | 37.5 | 89.8 | -0.19 | 89.44 | -111.73 | 0 | 0 | 100.0 | 0.56 | -61.11 | 164.37 | 0.01 | -50.0 | 0 | 0 | 0 | 100.0 | 0.21 | -39.21 | 0 | 0.04 | -81.82 | -33.33 | -0.09 | -127.27 | -28.57 | 0.16 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 762.50 | 150.82 | 280.59 |
| 22Q3 (12) | 1.52 | 261.9 | 1050.0 | -0.08 | -300.0 | -900.0 | -1.8 | -353.52 | -282.98 | 0 | 0 | -100.0 | 1.44 | 260.0 | 1060.0 | 0.02 | 0.0 | -77.78 | 0 | 0 | 0 | 0.35 | -14.24 | -77.89 | 0.22 | 0.0 | 46.67 | 0.33 | 175.0 | 37.5 | 0.16 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 304.00 | 109.9 | 860.0 |
| 22Q2 (11) | 0.42 | 150.0 | 320.0 | -0.02 | 0 | 99.61 | 0.71 | 1083.33 | -87.74 | 0 | 0 | 0 | 0.4 | 147.62 | 107.97 | 0.02 | -60.0 | -99.65 | 0 | 0 | -100.0 | 0.41 | -56.89 | -99.59 | 0.22 | 340.0 | 833.33 | 0.12 | -7.69 | 175.0 | 0.16 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 144.83 | 151.72 | 0 |
| 22Q1 (10) | -0.84 | -121.05 | -315.38 | 0 | 100.0 | 100.0 | 0.06 | -96.3 | -94.78 | 0 | 100.0 | 0 | -0.84 | 3.45 | 18.45 | 0.05 | 0 | -64.29 | 0 | 100.0 | 100.0 | 0.95 | 0 | -79.43 | 0.05 | -16.67 | 113.51 | 0.13 | 285.71 | 135.14 | 0.16 | 0.0 | 0.0 | 0.01 | 0 | 0 | -280.00 | 33.68 | 0 |
| 21Q4 (9) | -0.38 | -137.5 | -850.0 | -0.49 | -5000.0 | -390.0 | 1.62 | 444.68 | 1925.0 | -0.01 | -200.0 | 0 | -0.87 | -480.0 | -521.43 | 0 | -100.0 | -100.0 | -0.02 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.06 | -60.0 | 119.35 | -0.07 | -129.17 | 61.11 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | -422.22 | -955.56 | 0 |
| 21Q3 (8) | -0.16 | -260.0 | -121.62 | 0.01 | 100.2 | 150.0 | -0.47 | -108.12 | -62.07 | 0.01 | 0 | 0 | -0.15 | 97.01 | -120.83 | 0.09 | -98.45 | -18.18 | 0 | -100.0 | 0 | 1.59 | -98.4 | -41.89 | 0.15 | 600.0 | 0 | 0.24 | 250.0 | -7.69 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | -40.00 | 0 | -122.7 |
| 21Q2 (7) | 0.1 | -74.36 | -87.5 | -5.12 | -260.56 | 0 | 5.79 | 403.48 | 2416.0 | 0 | 0 | 0 | -5.02 | -387.38 | -727.5 | 5.79 | 4035.71 | 28850.0 | 0.68 | 200.0 | 0 | 99.66 | 2056.84 | 23269.28 | -0.03 | 91.89 | -142.86 | -0.16 | 56.76 | -366.67 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 21Q1 (6) | 0.39 | 1075.0 | -42.65 | -1.42 | -1320.0 | -358.06 | 1.15 | 1337.5 | 190.55 | 0 | 0 | 0 | -1.03 | -635.71 | -378.38 | 0.14 | 16.67 | 0 | -0.68 | 0 | 0 | 4.62 | 49.78 | 0 | -0.37 | -19.35 | -37.04 | -0.37 | -105.56 | -37.04 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 20Q4 (5) | -0.04 | -105.41 | -104.0 | -0.1 | -400.0 | -233.33 | 0.08 | 127.59 | 900.0 | 0 | 0 | 0 | -0.14 | -119.44 | -114.43 | 0.12 | 9.09 | 300.0 | 0 | 0 | 0 | 3.08 | 12.74 | 312.34 | -0.31 | 0 | -14.81 | -0.18 | -169.23 | 43.75 | 0.16 | 0.0 | 23.08 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 20Q3 (4) | 0.74 | -7.5 | 0.0 | -0.02 | 0 | 0.0 | -0.29 | -16.0 | 0.0 | 0 | 0 | 0.0 | 0.72 | -10.0 | 0.0 | 0.11 | 450.0 | 0.0 | 0 | 0 | 0.0 | 2.74 | 541.67 | 0.0 | 0 | -100.0 | 0.0 | 0.26 | 333.33 | 0.0 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0.0 | 176.19 | -51.55 | 0.0 |
| 20Q2 (3) | 0.8 | 17.65 | 0.0 | 0 | 100.0 | 0.0 | -0.25 | 80.31 | 0.0 | 0 | 0 | 0.0 | 0.8 | 116.22 | 0.0 | 0.02 | 0 | 0.0 | 0 | 0 | 0.0 | 0.43 | 0 | 0.0 | 0.07 | 125.93 | 0.0 | 0.06 | 122.22 | 0.0 | 0.16 | 0.0 | 0.0 | 0 | 0 | 0.0 | 363.64 | 0 | 0.0 |
| 20Q1 (2) | 0.68 | -32.0 | 0.0 | -0.31 | -933.33 | 0.0 | -1.27 | -12600.0 | 0.0 | 0 | 0 | 0.0 | 0.37 | -61.86 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.27 | 0.0 | 0.0 | -0.27 | 15.62 | 0.0 | 0.16 | 23.08 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 19Q4 (1) | 1.0 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.97 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.75 | 0.0 | 0.0 | -0.27 | 0.0 | 0.0 | -0.32 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
