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) | 1.37 | -57.72 | -1.29 | 0 | -0.78 | 0 | -0.22 | 0 | 0.08 | -98.37 | 0.06 | -14.29 | 0 | 0 | 0.72 | -1.16 | 1.38 | 1.47 | 1.35 | -3.57 | 0.55 | 0.0 | 0.02 | 100.0 | 71.35 | -56.84 |
| 2022 (9) | 3.24 | 4528.57 | 1.68 | 0 | 0.11 | -79.25 | -0.02 | 0 | 4.92 | 0 | 0.07 | -92.63 | 0 | 0 | 0.73 | -92.91 | 1.36 | 177.55 | 1.4 | 366.67 | 0.55 | -1.79 | 0.01 | 0.0 | 165.31 | 1954.52 |
| 2021 (8) | 0.07 | -92.05 | -0.88 | 0 | 0.53 | -17.19 | -0.04 | 0 | -0.81 | 0 | 0.95 | -63.46 | 0 | 0 | 10.25 | -68.03 | 0.49 | 63.33 | 0.3 | 172.73 | 0.56 | -11.11 | 0.01 | 0.0 | 8.05 | -93.14 |
| 2020 (7) | 0.88 | 158.82 | -1.25 | 0 | 0.64 | 0 | -0.35 | 0 | -0.37 | 0 | 2.6 | 738.71 | 0 | 0 | 32.06 | 849.37 | 0.3 | 20.0 | 0.11 | -38.89 | 0.63 | -16.0 | 0.01 | 0 | 117.33 | 220.94 |
| 2019 (6) | 0.34 | -78.88 | 0.5 | 0 | -0.58 | 0 | -0.3 | 0 | 0.84 | 0 | 0.31 | -45.61 | 0 | 0 | 3.38 | -37.26 | 0.25 | -75.96 | 0.18 | -82.69 | 0.75 | 5.63 | 0 | 0 | 36.56 | -60.03 |
| 2018 (5) | 1.61 | 126.76 | -5.76 | 0 | 0.2 | -77.53 | -0.34 | 0 | -4.15 | 0 | 0.57 | 338.46 | 0 | 0 | 5.38 | 287.95 | 1.04 | 258.62 | 1.04 | 0 | 0.71 | 33.96 | 0.01 | -95.65 | 91.48 | -20.12 |
| 2017 (4) | 0.71 | -29.0 | -0.42 | 0 | 0.89 | 0 | -0.25 | 0 | 0.29 | -60.27 | 0.13 | -35.0 | 0 | 0 | 1.39 | -23.42 | 0.29 | -62.34 | -0.14 | 0 | 0.53 | -11.67 | 0.23 | 0.0 | 114.52 | 64.9 |
| 2016 (3) | 1.0 | -11.5 | -0.27 | 0 | -0.16 | 0 | -0.26 | 0 | 0.73 | 12.31 | 0.2 | -55.56 | 0 | 0 | 1.81 | -49.68 | 0.77 | -38.89 | 0.61 | -42.45 | 0.6 | 5.26 | 0.23 | 43.75 | 69.44 | 10.0 |
| 2015 (2) | 1.13 | -56.54 | -0.48 | 0 | -0.91 | 0 | -0.67 | 0 | 0.65 | -69.19 | 0.45 | -8.16 | 0 | 0 | 3.60 | 9.98 | 1.26 | -40.28 | 1.06 | -40.11 | 0.57 | 1.79 | 0.16 | -15.79 | 63.13 | -38.81 |
| 2014 (1) | 2.6 | 96.97 | -0.49 | 0 | -0.75 | 0 | -0.34 | 0 | 2.11 | 81.9 | 0.49 | 188.24 | 0 | 0 | 3.27 | 157.81 | 2.11 | 58.65 | 1.77 | 43.9 | 0.56 | 7.69 | 0.19 | -26.92 | 103.17 | 57.11 |
| 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) | 0.34 | 385.71 | -54.67 | -0.01 | 99.45 | 97.5 | -0.56 | -168.29 | 17.65 | -0.07 | -16.67 | 22.22 | 0.33 | 118.86 | -5.71 | 0.06 | 500.0 | 200.0 | 0 | 0 | 0 | 3.30 | 664.84 | 188.46 | 0.24 | -17.24 | 26.32 | 0.07 | -83.72 | -84.44 | 0.14 | 7.69 | 7.69 | 0 | 0 | 0 | 161.90 | 1195.24 | 25.21 |
| 24Q2 (19) | 0.07 | -81.08 | -76.67 | -1.82 | -355.0 | -160.0 | 0.82 | 0 | 920.0 | -0.06 | 57.14 | 57.14 | -1.75 | -5733.33 | -337.5 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 0.43 | -58.41 | 0 | 0.29 | 52.63 | -23.68 | 0.43 | -14.0 | -20.37 | 0.13 | -7.14 | -7.14 | 0 | 0 | 0 | 12.50 | -78.38 | -71.67 |
| 24Q1 (18) | 0.37 | 12.12 | 3800.0 | -0.4 | -122.22 | -1900.0 | 0 | 0 | 0 | -0.14 | -380.0 | -250.0 | -0.03 | -120.0 | 0.0 | 0.02 | -50.0 | 100.0 | 0 | 0 | 0 | 1.04 | -51.04 | 123.83 | 0.19 | -44.12 | -58.7 | 0.5 | 4900.0 | 42.86 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | 57.81 | -73.72 | 2932.81 |
| 23Q4 (17) | 0.33 | -56.0 | -74.42 | -0.18 | 55.0 | -118.95 | 0 | 100.0 | -100.0 | 0.05 | 155.56 | 145.45 | 0.15 | -57.14 | -93.3 | 0.04 | 100.0 | 500.0 | 0 | 0 | 0 | 2.12 | 85.19 | 491.53 | 0.34 | 78.95 | 25.93 | 0.01 | -97.78 | 104.17 | 0.14 | 7.69 | 40.0 | 0 | 0 | 0 | 220.00 | 70.13 | 0 |
| 23Q3 (16) | 0.75 | 150.0 | -26.47 | -0.4 | 42.86 | -140.82 | -0.68 | -580.0 | -6700.0 | -0.09 | 35.71 | -125.0 | 0.35 | 187.5 | -82.5 | 0.02 | 0 | -66.67 | 0 | 0 | 0 | 1.14 | 0 | -43.81 | 0.19 | -50.0 | -57.78 | 0.45 | -16.67 | -43.04 | 0.13 | -7.14 | -13.33 | 0 | 0 | 0 | 129.31 | 193.1 | 19.17 |
| 23Q2 (15) | 0.3 | 3100.0 | -42.31 | -0.7 | -3400.0 | -191.67 | -0.1 | 0 | -900.0 | -0.14 | -250.0 | -216.67 | -0.4 | -1233.33 | -242.86 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.38 | -17.39 | -17.39 | 0.54 | 54.29 | 3.85 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | 44.12 | 2261.76 | -44.0 |
| 23Q1 (14) | -0.01 | -100.78 | -102.44 | -0.02 | -102.11 | 0.0 | 0 | -100.0 | 100.0 | -0.04 | 63.64 | 0 | -0.03 | -101.34 | -107.69 | 0.01 | 200.0 | 0.0 | 0 | 0 | 0 | 0.46 | 185.65 | 2.78 | 0.46 | 70.37 | 142.11 | 0.35 | 245.83 | 6.06 | 0.14 | 40.0 | -12.5 | 0 | 0 | 0 | -2.04 | 0 | -102.44 |
| 22Q4 (13) | 1.29 | 26.47 | 258.33 | 0.95 | -3.06 | 600.0 | 0.13 | 1400.0 | 1400.0 | -0.11 | -175.0 | -164.71 | 2.24 | 12.0 | 1217.65 | -0.01 | -116.67 | -105.0 | 0 | 0 | 0 | -0.54 | -126.58 | -105.51 | 0.27 | -40.0 | 2800.0 | -0.24 | -130.38 | -700.0 | 0.1 | -33.33 | -16.67 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (12) | 1.02 | 96.15 | 229.03 | 0.98 | 508.33 | 3366.67 | -0.01 | 0.0 | 0 | -0.04 | -133.33 | -100.0 | 2.0 | 614.29 | 614.29 | 0.06 | 0 | 100.0 | 0 | 0 | 0 | 2.03 | 0 | 80.34 | 0.45 | -2.17 | 246.15 | 0.79 | 51.92 | 690.0 | 0.15 | 7.14 | 0.0 | 0 | 0 | 0 | 108.51 | 37.73 | -12.49 |
| 22Q2 (11) | 0.52 | 26.83 | 201.96 | -0.24 | -1100.0 | 29.41 | -0.01 | 0.0 | -101.82 | 0.12 | 0 | 340.0 | 0.28 | -28.21 | 132.94 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.46 | 142.11 | 91.67 | 0.52 | 57.58 | 420.0 | 0.14 | -12.5 | -6.67 | 0 | 0 | 0 | 78.79 | -5.84 | 138.62 |
| 22Q1 (10) | 0.41 | 13.89 | 510.0 | -0.02 | 89.47 | 93.55 | -0.01 | 0.0 | 0.0 | 0 | -100.0 | 100.0 | 0.39 | 129.41 | 195.12 | 0.01 | -95.0 | 0 | 0 | 0 | 0 | 0.45 | -95.41 | 0 | 0.19 | 2000.0 | 35.71 | 0.33 | 1200.0 | 153.85 | 0.16 | 33.33 | 6.67 | 0 | 0 | 0 | 83.67 | -79.08 | 334.29 |
| 21Q4 (9) | 0.36 | 16.13 | -25.0 | -0.19 | -533.33 | -2000.0 | -0.01 | 0 | 96.77 | 0.17 | 950.0 | 177.27 | 0.17 | -39.29 | -65.31 | 0.2 | 566.67 | 300.0 | 0 | 0 | 0 | 9.80 | 769.28 | 231.37 | -0.01 | -107.69 | -110.0 | -0.03 | -130.0 | -400.0 | 0.12 | -20.0 | -20.0 | 0 | 0 | 0 | 400.00 | 222.58 | 33.33 |
| 21Q3 (8) | 0.31 | 160.78 | -16.22 | -0.03 | 91.18 | 97.09 | 0 | -100.0 | 0 | -0.02 | 60.0 | 71.43 | 0.28 | 132.94 | 142.42 | 0.03 | -95.83 | -97.25 | 0 | 0 | 0 | 1.13 | -96.02 | -97.42 | 0.13 | -45.83 | -7.14 | 0.1 | 0.0 | 42.86 | 0.15 | 0.0 | 7.14 | 0 | 0 | 0 | 124.00 | 160.78 | -29.62 |
| 21Q2 (7) | -0.51 | -410.0 | -750.0 | -0.34 | -9.68 | 24.44 | 0.55 | 5600.0 | -35.29 | -0.05 | 64.29 | -225.0 | -0.85 | -107.32 | -66.67 | 0.72 | 0 | -47.45 | 0 | 0 | 0 | 28.35 | 0 | -60.48 | 0.24 | 71.43 | 380.0 | 0.1 | -23.08 | 150.0 | 0.15 | 0.0 | -11.76 | 0 | 0 | 0 | -204.00 | -471.2 | -614.0 |
| 21Q1 (6) | -0.1 | -120.83 | -211.11 | -0.31 | -3200.0 | -255.0 | -0.01 | 96.77 | -111.11 | -0.14 | 36.36 | -27.27 | -0.41 | -183.67 | -241.38 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.14 | 40.0 | 1300.0 | 0.13 | 1200.0 | 750.0 | 0.15 | 0.0 | -11.76 | 0 | 0 | 0 | -35.71 | -111.9 | -159.52 |
| 20Q4 (5) | 0.48 | 29.73 | 4.35 | 0.01 | 100.97 | 109.09 | -0.31 | 0 | -3000.0 | -0.22 | -214.29 | -320.0 | 0.49 | 174.24 | 40.0 | 0.05 | -95.41 | -44.44 | 0 | 0 | 0 | 2.96 | -93.24 | -35.24 | 0.1 | -28.57 | 150.0 | 0.01 | -85.71 | 109.09 | 0.15 | 7.14 | -46.43 | 0 | 0 | 100.0 | 300.00 | 70.27 | -54.35 |
| 20Q3 (4) | 0.37 | 716.67 | 0.0 | -1.03 | -128.89 | 0.0 | 0 | -100.0 | 0.0 | -0.07 | -275.0 | 0.0 | -0.66 | -29.41 | 0.0 | 1.09 | -20.44 | 0.0 | 0 | 0 | 0.0 | 43.78 | -38.97 | 0.0 | 0.14 | 180.0 | 0.0 | 0.07 | 75.0 | 0.0 | 0.14 | -17.65 | 0.0 | 0 | 0 | 0.0 | 176.19 | 716.67 | 0.0 |
| 20Q2 (3) | -0.06 | -166.67 | 0.0 | -0.45 | -325.0 | 0.0 | 0.85 | 844.44 | 0.0 | 0.04 | 136.36 | 0.0 | -0.51 | -275.86 | 0.0 | 1.37 | 1422.22 | 0.0 | 0 | 0 | 0.0 | 71.73 | 1509.89 | 0.0 | 0.05 | 400.0 | 0.0 | 0.04 | 300.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0.0 | -28.57 | -147.62 | 0.0 |
| 20Q1 (2) | 0.09 | -80.43 | 0.0 | 0.2 | 281.82 | 0.0 | 0.09 | 1000.0 | 0.0 | -0.11 | -210.0 | 0.0 | 0.29 | -17.14 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0.0 | 4.46 | -2.48 | 0.0 | 0.01 | -75.0 | 0.0 | -0.02 | 81.82 | 0.0 | 0.17 | -39.29 | 0.0 | 0 | 100.0 | 0.0 | 60.00 | -90.87 | 0.0 |
| 19Q4 (1) | 0.46 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.57 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 657.14 | 0.0 | 0.0 |
