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) | 2.46 | 123.64 | -0.84 | 0 | -0.7 | 0 | -0.17 | 0 | 1.62 | 0 | 0.7 | -44.44 | -0.14 | 0 | 4.41 | -31.31 | 0.08 | -90.48 | 0 | 0 | 0.49 | 13.95 | 0.09 | 28.57 | 424.14 | 327.99 |
| 2022 (9) | 1.1 | 0 | -1.37 | 0 | -0.07 | 0 | 0.08 | 0 | -0.27 | 0 | 1.26 | 44.83 | -0.11 | 0 | 6.43 | 56.94 | 0.84 | -66.13 | 0.61 | -69.65 | 0.43 | 7.5 | 0.07 | 16.67 | 99.10 | 0 |
| 2021 (8) | -3.06 | 0 | -0.93 | 0 | 4.14 | 0 | -0.08 | 0 | -3.99 | 0 | 0.87 | 314.29 | -0.06 | 0 | 4.09 | 172.16 | 2.48 | 117.54 | 2.01 | 125.84 | 0.4 | -2.44 | 0.06 | 0.0 | -123.89 | 0 |
| 2020 (7) | 1.36 | -19.05 | -0.24 | 0 | -0.84 | 0 | -0.01 | 0 | 1.12 | -24.32 | 0.21 | 5.0 | -0.05 | 0 | 1.50 | -5.98 | 1.14 | 338.46 | 0.89 | 368.42 | 0.41 | -4.65 | 0.06 | 0.0 | 100.00 | -59.52 |
| 2019 (6) | 1.68 | 0 | -0.2 | 0 | -1.35 | 0 | -0.07 | 0 | 1.48 | 0 | 0.2 | 33.33 | -0.06 | 0 | 1.60 | 48.37 | 0.26 | -46.94 | 0.19 | -48.65 | 0.43 | 7.5 | 0.06 | 0.0 | 247.06 | 0 |
| 2018 (5) | -0.4 | 0 | -0.18 | 0 | 0.55 | 0 | 0.16 | -5.88 | -0.58 | 0 | 0.15 | -77.61 | -0.08 | 0 | 1.08 | -80.8 | 0.49 | -37.18 | 0.37 | -37.29 | 0.4 | 8.11 | 0.06 | 20.0 | -48.19 | 0 |
| 2017 (4) | 1.17 | 2825.0 | -0.59 | 0 | -0.93 | 0 | 0.17 | 0 | 0.58 | 0 | 0.67 | -12.99 | -0.04 | 0 | 5.62 | -13.06 | 0.78 | -26.42 | 0.59 | -19.18 | 0.37 | 27.59 | 0.05 | -16.67 | 115.84 | 3027.72 |
| 2016 (3) | 0.04 | -95.65 | -0.63 | 0 | 0.37 | 0 | -0.03 | 0 | -0.59 | 0 | 0.77 | 60.42 | -0.06 | 0 | 6.46 | 65.93 | 1.06 | 96.3 | 0.73 | 78.05 | 0.29 | 3.57 | 0.06 | 20.0 | 3.70 | -97.02 |
| 2015 (2) | 0.92 | -27.56 | -0.33 | 0 | -1.1 | 0 | 0.08 | -33.33 | 0.59 | 0 | 0.48 | -65.96 | -0.07 | 0 | 3.89 | -64.96 | 0.54 | 0.0 | 0.41 | -8.89 | 0.28 | -6.67 | 0.05 | 25.0 | 124.32 | -22.66 |
| 2014 (1) | 1.27 | 0 | -1.36 | 0 | 1.09 | 0 | 0.12 | 0 | -0.09 | 0 | 1.41 | 0 | -0.05 | 0 | 11.11 | 0 | 0.54 | 0 | 0.45 | 0 | 0.3 | 0 | 0.04 | 0 | 160.76 | 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) | -1.15 | -339.58 | -203.6 | -0.52 | -79.31 | -333.33 | 1.98 | 1514.29 | 2575.0 | 0.06 | 220.0 | 220.0 | -1.67 | -978.95 | -268.69 | 0.02 | 0.0 | -75.0 | -0.45 | -60.71 | -1400.0 | 0.61 | 11.59 | -56.55 | -0.11 | -125.0 | -121.57 | -0.11 | -132.35 | -128.21 | 0.12 | -7.69 | 0.0 | 0.03 | 0.0 | 50.0 | -2875.00 | -3094.79 | -1472.75 |
| 24Q2 (19) | 0.48 | -63.91 | -22.58 | -0.29 | -141.67 | 0.0 | -0.14 | 87.04 | -27.27 | -0.05 | -155.56 | -400.0 | 0.19 | -84.3 | -42.42 | 0.02 | -75.0 | -92.59 | -0.28 | -460.0 | -1300.0 | 0.55 | -74.45 | -91.7 | 0.44 | 528.57 | 528.57 | 0.34 | 1033.33 | 385.71 | 0.13 | 0.0 | 8.33 | 0.03 | 0.0 | 50.0 | 96.00 | -86.29 | -67.48 |
| 24Q1 (18) | 1.33 | 478.26 | 171.43 | -0.12 | 7.69 | 60.0 | -1.08 | -170.0 | -881.82 | 0.09 | 160.0 | 200.0 | 1.21 | 1110.0 | 536.84 | 0.08 | 0.0 | -70.37 | -0.05 | 0.0 | -66.67 | 2.14 | -14.44 | -77.34 | 0.07 | 138.89 | 121.21 | 0.03 | 117.65 | 110.34 | 0.13 | 0.0 | 8.33 | 0.03 | 0.0 | 50.0 | 700.00 | 0 | 0 |
| 23Q4 (17) | 0.23 | -79.28 | -47.73 | -0.13 | -8.33 | 53.57 | -0.4 | -400.0 | 81.22 | -0.15 | -200.0 | -850.0 | 0.1 | -89.9 | -37.5 | 0.08 | 0.0 | -70.37 | -0.05 | -66.67 | -400.0 | 2.50 | 78.13 | -67.31 | -0.18 | -135.29 | -185.71 | -0.17 | -143.59 | -206.25 | 0.13 | 8.33 | 8.33 | 0.03 | 50.0 | 50.0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (16) | 1.11 | 79.03 | 0.0 | -0.12 | 58.62 | 73.91 | -0.08 | 27.27 | 96.8 | -0.05 | -400.0 | -225.0 | 0.99 | 200.0 | 52.31 | 0.08 | -70.37 | -81.4 | -0.03 | -50.0 | 0.0 | 1.40 | -78.69 | -83.75 | 0.51 | 628.57 | 563.64 | 0.39 | 457.14 | 533.33 | 0.12 | 0.0 | 9.09 | 0.02 | 0.0 | 0.0 | 209.43 | -29.06 | -92.45 |
| 23Q2 (15) | 0.62 | 26.53 | 183.78 | -0.29 | 3.33 | 3.33 | -0.11 | 0.0 | -107.75 | -0.01 | -133.33 | 90.0 | 0.33 | 73.68 | 131.73 | 0.27 | 0.0 | -35.71 | -0.02 | 33.33 | -118.18 | 6.59 | -30.24 | -7.49 | 0.07 | 121.21 | 16.67 | 0.07 | 124.14 | 250.0 | 0.12 | 0.0 | 9.09 | 0.02 | 0.0 | 0.0 | 295.24 | 0 | 159.85 |
| 23Q1 (14) | 0.49 | 11.36 | 68.97 | -0.3 | -7.14 | 9.09 | -0.11 | 94.84 | -103.5 | 0.03 | 50.0 | -75.0 | 0.19 | 18.75 | 575.0 | 0.27 | 0.0 | 92.86 | -0.03 | -200.0 | 84.21 | 9.44 | 23.43 | 249.98 | -0.33 | -257.14 | -148.53 | -0.29 | -281.25 | -155.77 | 0.12 | 0.0 | 20.0 | 0.02 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 22Q4 (13) | 0.44 | -60.36 | 127.16 | -0.28 | 39.13 | -55.56 | -2.13 | 14.8 | -207.04 | 0.02 | -50.0 | 140.0 | 0.16 | -75.38 | 108.89 | 0.27 | -37.21 | 50.0 | -0.01 | 66.67 | 50.0 | 7.65 | -11.42 | 142.63 | 0.21 | 290.91 | -69.57 | 0.16 | 277.78 | -71.93 | 0.12 | 9.09 | 20.0 | 0.02 | 0.0 | 100.0 | 146.67 | -94.71 | 161.56 |
| 22Q3 (12) | 1.11 | 250.0 | 270.77 | -0.46 | -53.33 | -84.0 | -2.5 | -276.06 | -397.62 | 0.04 | 140.0 | 122.22 | 0.65 | 162.5 | 172.22 | 0.43 | 2.38 | 86.96 | -0.03 | -127.27 | -50.0 | 8.63 | 21.29 | 116.61 | -0.11 | -283.33 | -115.71 | -0.09 | -550.0 | -116.07 | 0.11 | 0.0 | 10.0 | 0.02 | 0.0 | 0.0 | 2775.00 | 662.5 | 3003.08 |
| 22Q2 (11) | -0.74 | -355.17 | -13.85 | -0.3 | 9.09 | -57.89 | 1.42 | -54.78 | 91.89 | -0.1 | -183.33 | -100.0 | -1.04 | -2500.0 | -23.81 | 0.42 | 200.0 | 133.33 | 0.11 | 157.89 | 1200.0 | 7.12 | 163.9 | 101.69 | 0.06 | -91.18 | -91.78 | 0.02 | -96.15 | -96.55 | 0.11 | 10.0 | 10.0 | 0.02 | 0.0 | 100.0 | -493.33 | -1188.74 | -423.69 |
| 22Q1 (10) | 0.29 | 117.9 | 307.14 | -0.33 | -83.33 | -6.45 | 3.14 | 57.79 | 460.71 | 0.12 | 340.0 | -40.0 | -0.04 | 97.78 | 91.11 | 0.14 | -22.22 | -48.15 | -0.19 | -850.0 | -1800.0 | 2.70 | -14.43 | -53.34 | 0.68 | -1.45 | 88.89 | 0.52 | -8.77 | 73.33 | 0.1 | 0.0 | 0.0 | 0.02 | 100.0 | 100.0 | 45.31 | 119.02 | 232.7 |
| 21Q4 (9) | -1.62 | -149.23 | -16100.0 | -0.18 | 28.0 | -100.0 | 1.99 | 136.9 | 20000.0 | -0.05 | 72.22 | -25.0 | -1.8 | -100.0 | -1700.0 | 0.18 | -21.74 | 80.0 | -0.02 | 0.0 | -100.0 | 3.15 | -20.92 | 32.4 | 0.69 | -1.43 | 6.15 | 0.57 | 1.79 | 7.55 | 0.1 | 0.0 | 0.0 | 0.01 | -50.0 | -50.0 | -238.24 | -149.23 | -15385.29 |
| 21Q3 (8) | -0.65 | 0.0 | -490.91 | -0.25 | -31.58 | -212.5 | 0.84 | 13.51 | 347.06 | -0.18 | -260.0 | -63.64 | -0.9 | -7.14 | -373.68 | 0.23 | 27.78 | 283.33 | -0.02 | -100.0 | 0.0 | 3.99 | 12.94 | 155.78 | 0.7 | -4.11 | 62.79 | 0.56 | -3.45 | 69.7 | 0.1 | 0.0 | 0.0 | 0.02 | 100.0 | 0.0 | -95.59 | -1.47 | -291.04 |
| 21Q2 (7) | -0.65 | -364.29 | -143.92 | -0.19 | 38.71 | -216.67 | 0.74 | 32.14 | 251.02 | -0.05 | -125.0 | -133.33 | -0.84 | -86.67 | -159.15 | 0.18 | -33.33 | 200.0 | -0.01 | 0.0 | 50.0 | 3.53 | -38.95 | 248.24 | 0.73 | 102.78 | 1116.67 | 0.58 | 93.33 | 1350.0 | 0.1 | 0.0 | -52.38 | 0.01 | 0.0 | -66.67 | -94.20 | -175.88 | -117.82 |
| 21Q1 (6) | -0.14 | -1300.0 | 0 | -0.31 | -244.44 | 0 | 0.56 | 5700.0 | 0 | 0.2 | 600.0 | 0 | -0.45 | -350.0 | 0 | 0.27 | 170.0 | 0 | -0.01 | 0.0 | 0 | 5.78 | 142.83 | 0 | 0.36 | -44.62 | 0 | 0.3 | -43.4 | 0 | 0.1 | 0.0 | 0 | 0.01 | -50.0 | 0 | -34.15 | -2119.51 | 0 |
| 20Q4 (5) | -0.01 | 90.91 | 0 | -0.09 | -12.5 | 0 | -0.01 | 97.06 | 0 | -0.04 | 63.64 | 0 | -0.1 | 47.37 | 0 | 0.1 | 66.67 | 0 | -0.01 | 50.0 | 0 | 2.38 | 52.78 | 0 | 0.65 | 51.16 | 0 | 0.53 | 60.61 | 0 | 0.1 | 0.0 | 0 | 0.02 | 0.0 | 0 | -1.54 | 93.71 | 0 |
| 20Q3 (4) | -0.11 | -107.43 | 0.0 | -0.08 | -33.33 | 0.0 | -0.34 | 30.61 | 0.0 | -0.11 | -173.33 | 0.0 | -0.19 | -113.38 | 0.0 | 0.06 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 1.56 | 53.77 | 0.0 | 0.43 | 616.67 | 0.0 | 0.33 | 725.0 | 0.0 | 0.1 | -52.38 | 0.0 | 0.02 | -33.33 | 0.0 | -24.44 | -104.62 | 0.0 |
| 20Q2 (3) | 1.48 | 0 | 0.0 | -0.06 | 0 | 0.0 | -0.49 | 0 | 0.0 | 0.15 | 0 | 0.0 | 1.42 | 0 | 0.0 | 0.06 | 0 | 0.0 | -0.02 | 0 | 0.0 | 1.01 | 0 | 0.0 | 0.06 | 0 | 0.0 | 0.04 | 0 | 0.0 | 0.21 | 0 | 0.0 | 0.03 | 0 | 0.0 | 528.57 | 0 | 0.0 |
