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) | 0.67 | -56.21 | -0.25 | 0 | -0.42 | 0 | 0.08 | 700.0 | 0.42 | -53.85 | 0.28 | -56.25 | 0 | 0 | 4.02 | -45.12 | -1.35 | 0 | -1.32 | 0 | 0.9 | -20.35 | 0.01 | 0.0 | 0.00 | 0 |
| 2022 (9) | 1.53 | 0 | -0.62 | 0 | -0.7 | 0 | 0.01 | 0 | 0.91 | 0 | 0.64 | -9.86 | 0.03 | 0 | 7.33 | 24.42 | -1.59 | 0 | -1.48 | 0 | 1.13 | 0.89 | 0.01 | 0 | 0.00 | 0 |
| 2021 (8) | -0.21 | 0 | -0.71 | 0 | 0.62 | 0 | -0.04 | 0 | -0.92 | 0 | 0.71 | 97.22 | 0 | 0 | 5.89 | 79.87 | 0.62 | 0 | 0.52 | 0 | 1.12 | 0.9 | 0 | 0 | -12.80 | 0 |
| 2020 (7) | 0.89 | -47.34 | -0.38 | 0 | -0.56 | 0 | 0.05 | 0 | 0.51 | -70.0 | 0.36 | -32.08 | -0.03 | 0 | 3.28 | -20.02 | -0.46 | 0 | -0.62 | 0 | 1.11 | -11.2 | 0.01 | 0.0 | 178.00 | 11.64 |
| 2019 (6) | 1.69 | 21.58 | 0.01 | 0 | -2.33 | 0 | -0.05 | 0 | 1.7 | 0 | 0.53 | -65.58 | 0 | 0 | 4.10 | -58.67 | -0.25 | 0 | -0.2 | 0 | 1.25 | 4.17 | 0.01 | -50.0 | 159.43 | 27.32 |
| 2018 (5) | 1.39 | -60.96 | -1.44 | 0 | -2.17 | 0 | 0.13 | 0 | -0.05 | 0 | 1.54 | 25.2 | 0 | 0 | 9.91 | 83.29 | -0.03 | 0 | -0.11 | 0 | 1.2 | 4.35 | 0.02 | 100.0 | 125.23 | -35.63 |
| 2017 (4) | 3.56 | 161.76 | -1.48 | 0 | 0.89 | -54.12 | -0.07 | 0 | 2.08 | 0 | 1.23 | -32.04 | 0 | 0 | 5.41 | -31.33 | 1.22 | -35.11 | 0.67 | -55.92 | 1.15 | -11.54 | 0.01 | 0.0 | 194.54 | 304.81 |
| 2016 (3) | 1.36 | -9.93 | -2.04 | 0 | 1.94 | 162.16 | -0.33 | 0 | -0.68 | 0 | 1.81 | 57.39 | 0 | 0 | 7.87 | -19.56 | 1.88 | 795.24 | 1.52 | 230.43 | 1.3 | -12.16 | 0.01 | 0.0 | 48.06 | -37.94 |
| 2015 (2) | 1.51 | 62.37 | -0.75 | 0 | 0.74 | 362.5 | 0.01 | 0 | 0.76 | 0 | 1.15 | -29.45 | 0 | 0 | 9.79 | -31.37 | 0.21 | -68.66 | 0.46 | -38.67 | 1.48 | 0.68 | 0.01 | 0.0 | 77.44 | 85.68 |
| 2014 (1) | 0.93 | -22.5 | -1.68 | 0 | 0.16 | -86.67 | -0.03 | 0 | -0.75 | 0 | 1.63 | -9.44 | 0 | 0 | 14.26 | -19.19 | 0.67 | 0.0 | 0.75 | 5.63 | 1.47 | 13.95 | 0.01 | -66.67 | 41.70 | -29.45 |
| 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) | -0.2 | -1100.0 | -133.33 | -0.09 | 40.0 | -28.57 | -0.13 | 62.86 | -225.0 | -0.06 | -200.0 | -100.0 | -0.29 | -123.08 | -154.72 | 0.08 | -42.86 | 33.33 | 0 | 0 | 0 | 3.77 | -42.59 | 5.03 | -0.07 | -216.67 | 66.67 | -0.07 | -187.5 | 41.67 | 0.2 | 0.0 | -9.09 | 0 | 0 | 0 | -153.85 | -2253.85 | -125.64 |
| 24Q2 (19) | 0.02 | -95.65 | 0 | -0.15 | -150.0 | -650.0 | -0.35 | -975.0 | 10.26 | -0.02 | 0.0 | -200.0 | -0.13 | -132.5 | -550.0 | 0.14 | 133.33 | 133.33 | 0 | 0 | 0 | 6.57 | 110.33 | 89.51 | 0.06 | 700.0 | 113.04 | 0.08 | 14.29 | 119.05 | 0.2 | 0.0 | -13.04 | 0 | 0 | 0 | 7.14 | -95.81 | 0 |
| 24Q1 (18) | 0.46 | 675.0 | 206.67 | -0.06 | 33.33 | 14.29 | 0.04 | 200.0 | -20.0 | -0.02 | -200.0 | -128.57 | 0.4 | 335.29 | 400.0 | 0.06 | -33.33 | -14.29 | 0 | 0 | 0 | 3.12 | -35.42 | -23.66 | -0.01 | 92.86 | 98.15 | 0.07 | 130.43 | 112.5 | 0.2 | -4.76 | -16.67 | 0 | 0 | 0 | 170.37 | 0 | 0 |
| 23Q4 (17) | -0.08 | -113.33 | -126.67 | -0.09 | -28.57 | 35.71 | -0.04 | 0.0 | -144.44 | 0.02 | 166.67 | 0.0 | -0.17 | -132.08 | -206.25 | 0.09 | 50.0 | -40.0 | 0 | 0 | 0 | 4.84 | 34.68 | -38.39 | -0.14 | 33.33 | 77.42 | -0.23 | -91.67 | 69.33 | 0.21 | -4.55 | -25.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q3 (16) | 0.6 | 0 | -52.0 | -0.07 | -250.0 | 53.33 | -0.04 | 89.74 | 33.33 | -0.03 | -250.0 | -50.0 | 0.53 | 2750.0 | -51.82 | 0.06 | 0.0 | -62.5 | 0 | 0 | -100.0 | 3.59 | 3.59 | -53.07 | -0.21 | 54.35 | 38.24 | -0.12 | 71.43 | 36.84 | 0.22 | -4.35 | -21.43 | 0 | 0 | 0 | 600.00 | 0 | -56.8 |
| 23Q2 (15) | 0 | -100.0 | -100.0 | -0.02 | 71.43 | 88.24 | -0.39 | -880.0 | 9.3 | 0.02 | -71.43 | -50.0 | -0.02 | -125.0 | -133.33 | 0.06 | -14.29 | -62.5 | 0 | 0 | 0 | 3.47 | -15.28 | -48.41 | -0.46 | 14.81 | -228.57 | -0.42 | 25.0 | -320.0 | 0.23 | -4.17 | -17.86 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 23Q1 (14) | 0.15 | -50.0 | 162.5 | -0.07 | 50.0 | 56.25 | 0.05 | -44.44 | 117.24 | 0.07 | 250.0 | 333.33 | 0.08 | -50.0 | 120.0 | 0.07 | -53.33 | -58.82 | 0 | 0 | -100.0 | 4.09 | -47.88 | -43.65 | -0.54 | 12.9 | -10.2 | -0.56 | 25.33 | -27.27 | 0.24 | -14.29 | -14.29 | 0 | 0 | 0 | 0.00 | 0 | 0 |
| 22Q4 (13) | 0.3 | -76.0 | 328.57 | -0.14 | 6.67 | 33.33 | 0.09 | 250.0 | 127.27 | 0.02 | 200.0 | -60.0 | 0.16 | -85.45 | 214.29 | 0.15 | -6.25 | -21.05 | 0 | -100.0 | 0 | 7.85 | 2.59 | -5.35 | -0.62 | -82.35 | -87.88 | -0.75 | -294.74 | -120.59 | 0.28 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 22Q3 (12) | 1.25 | 443.48 | 557.89 | -0.15 | 11.76 | 16.67 | -0.06 | 86.05 | -117.14 | -0.02 | -150.0 | 60.0 | 1.1 | 1733.33 | 10900.0 | 0.16 | 0.0 | -11.11 | 0.03 | 0 | 0 | 7.66 | 13.88 | 38.65 | -0.34 | -142.86 | -206.25 | -0.19 | -90.0 | -159.38 | 0.28 | 0.0 | 0.0 | 0 | 0 | 0 | 1388.89 | 986.96 | 4285.96 |
| 22Q2 (11) | 0.23 | 195.83 | 153.49 | -0.17 | -6.25 | -13.33 | -0.43 | -48.28 | -960.0 | 0.04 | 233.33 | 300.0 | 0.06 | 115.0 | 110.34 | 0.16 | -5.88 | 6.67 | 0 | -100.0 | 0 | 6.72 | -7.46 | 51.93 | -0.14 | 71.43 | -141.18 | -0.1 | 77.27 | -140.0 | 0.28 | 0.0 | 0.0 | 0 | 0 | 0 | 127.78 | 0 | 257.49 |
| 22Q1 (10) | -0.24 | -442.86 | -700.0 | -0.16 | 23.81 | 5.88 | -0.29 | 12.12 | -152.73 | -0.03 | -160.0 | -200.0 | -0.4 | -185.71 | -100.0 | 0.17 | -10.53 | -5.56 | 0.01 | 0 | 0 | 7.26 | -12.44 | 25.52 | -0.49 | -48.48 | -268.97 | -0.44 | -29.41 | -251.72 | 0.28 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 21Q4 (9) | 0.07 | -63.16 | -50.0 | -0.21 | -16.67 | -75.0 | -0.33 | -194.29 | -37.5 | 0.05 | 200.0 | -16.67 | -0.14 | -1500.0 | -800.0 | 0.19 | 5.56 | 58.33 | 0 | 0 | 0 | 8.30 | 50.27 | 123.33 | -0.33 | -203.12 | -175.0 | -0.34 | -206.25 | -54.55 | 0.28 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 21Q3 (8) | 0.19 | 144.19 | 26.67 | -0.18 | -20.0 | -100.0 | 0.35 | 600.0 | 245.83 | -0.05 | -150.0 | -600.0 | 0.01 | 101.72 | -83.33 | 0.18 | 20.0 | 157.14 | 0 | 0 | 100.0 | 5.52 | 24.79 | 127.17 | 0.32 | -5.88 | 633.33 | 0.32 | 28.0 | 390.91 | 0.28 | 0.0 | 3.7 | 0 | 0 | 0 | 31.67 | 139.03 | -66.22 |
| 21Q2 (7) | -0.43 | -1333.33 | -234.38 | -0.15 | 11.76 | -50.0 | 0.05 | -90.91 | 120.0 | -0.02 | -100.0 | 0 | -0.58 | -190.0 | -363.64 | 0.15 | -16.67 | 50.0 | 0 | 0 | 0 | 4.42 | -23.55 | 3.54 | 0.34 | 17.24 | 477.78 | 0.25 | -13.79 | 266.67 | 0.28 | 0.0 | 3.7 | 0 | 0 | 0 | -81.13 | -1441.51 | -130.42 |
| 21Q1 (6) | -0.03 | -121.43 | -110.71 | -0.17 | -41.67 | -142.86 | 0.55 | 329.17 | 205.56 | -0.01 | -116.67 | 66.67 | -0.2 | -1100.0 | -195.24 | 0.18 | 50.0 | 200.0 | 0 | 0 | 0 | 5.79 | 55.79 | 144.05 | 0.29 | 341.67 | 252.63 | 0.29 | 231.82 | 307.14 | 0.28 | 0.0 | 0.0 | 0 | 0 | 0 | -5.26 | -102.26 | -102.63 |
| 20Q4 (5) | 0.14 | -6.67 | -76.27 | -0.12 | -33.33 | -33.33 | -0.24 | 0.0 | -84.62 | 0.06 | 500.0 | -57.14 | 0.02 | -66.67 | -96.0 | 0.12 | 71.43 | 0.0 | 0 | 100.0 | 0 | 3.72 | 52.85 | -3.1 | -0.12 | -100.0 | 7.69 | -0.22 | -100.0 | -100.0 | 0.28 | 3.7 | -6.67 | 0 | 0 | 0 | 233.33 | 148.89 | -24.86 |
| 20Q3 (4) | 0.15 | -53.12 | 0.0 | -0.09 | 10.0 | 0.0 | -0.24 | 4.0 | 0.0 | 0.01 | 0 | 0.0 | 0.06 | -72.73 | 0.0 | 0.07 | -30.0 | 0.0 | -0.03 | 0 | 0.0 | 2.43 | -43.12 | 0.0 | -0.06 | 33.33 | 0.0 | -0.11 | 26.67 | 0.0 | 0.27 | 0.0 | 0.0 | 0 | 0 | 0.0 | 93.75 | -64.84 | 0.0 |
| 20Q2 (3) | 0.32 | 14.29 | 0.0 | -0.1 | -42.86 | 0.0 | -0.25 | -238.89 | 0.0 | 0 | 100.0 | 0.0 | 0.22 | 4.76 | 0.0 | 0.1 | 66.67 | 0.0 | 0 | 0 | 0.0 | 4.27 | 80.2 | 0.0 | -0.09 | 52.63 | 0.0 | -0.15 | -7.14 | 0.0 | 0.27 | -3.57 | 0.0 | 0 | 0 | 0.0 | 266.67 | 33.33 | 0.0 |
| 20Q1 (2) | 0.28 | -52.54 | 0.0 | -0.07 | 22.22 | 0.0 | 0.18 | 238.46 | 0.0 | -0.03 | -121.43 | 0.0 | 0.21 | -58.0 | 0.0 | 0.06 | -50.0 | 0.0 | 0 | 0 | 0.0 | 2.37 | -38.14 | 0.0 | -0.19 | -46.15 | 0.0 | -0.14 | -27.27 | 0.0 | 0.28 | -6.67 | 0.0 | 0 | 0 | 0.0 | 200.00 | -35.59 | 0.0 |
| 19Q4 (1) | 0.59 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.83 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 310.53 | 0.0 | 0.0 |
