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) | 5.93 | 19.56 | -0.77 | 0 | -4.06 | 0 | -0.79 | 0 | 5.16 | 56.36 | 0.82 | -50.3 | 0 | 0 | 3.49 | -48.31 | 2.8 | 7.69 | 2.74 | -21.94 | 1.53 | 6.25 | 0.03 | 0.0 | 137.91 | 38.46 |
| 2022 (9) | 4.96 | 226.32 | -1.66 | 0 | -0.15 | 0 | 0.18 | 0 | 3.3 | 0 | 1.65 | -68.45 | 0 | 0 | 6.75 | -64.65 | 2.6 | -40.09 | 3.51 | -10.91 | 1.44 | 35.85 | 0.03 | 50.0 | 99.60 | 228.94 |
| 2021 (8) | 1.52 | -52.05 | -5.26 | 0 | 2.57 | 0 | -0.48 | 0 | -3.74 | 0 | 5.23 | 332.23 | 0 | 0 | 19.11 | 226.11 | 4.34 | 25.07 | 3.94 | 38.25 | 1.06 | 11.58 | 0.02 | 0.0 | 30.28 | -63.51 |
| 2020 (7) | 3.17 | -30.79 | -1.61 | 0 | -2.28 | 0 | 0.63 | 117.24 | 1.56 | -55.81 | 1.21 | -14.18 | -0.43 | 0 | 5.86 | -34.09 | 3.47 | 50.87 | 2.85 | 28.96 | 0.95 | 0.0 | 0.02 | 100.0 | 82.98 | -42.56 |
| 2019 (6) | 4.58 | 1808.33 | -1.05 | 0 | 2.55 | 259.15 | 0.29 | 0 | 3.53 | 0 | 1.41 | -46.99 | -0.01 | 0 | 8.89 | -47.63 | 2.3 | 7.48 | 2.21 | 2.79 | 0.95 | 14.46 | 0.01 | 0.0 | 144.48 | 1699.97 |
| 2018 (5) | 0.24 | -85.8 | -1.98 | 0 | 0.71 | 0 | -0.02 | 0 | -1.74 | 0 | 2.66 | 25.47 | 0 | 0 | 16.98 | -4.39 | 2.14 | 8.63 | 2.15 | 26.47 | 0.83 | 29.69 | 0.01 | 0 | 8.03 | -88.89 |
| 2017 (4) | 1.69 | -38.1 | -2.01 | 0 | -0.18 | 0 | -0.14 | 0 | -0.32 | 0 | 2.12 | 61.83 | 0 | 0 | 17.76 | 35.0 | 1.97 | 93.14 | 1.7 | 30.77 | 0.64 | 3.23 | 0 | 0 | 72.22 | -49.21 |
| 2016 (3) | 2.73 | 0 | -1.38 | 0 | -0.35 | 0 | -0.02 | 0 | 1.35 | 0 | 1.31 | 0 | 0 | 0 | 13.15 | 0 | 1.02 | 0 | 1.3 | 0 | 0.62 | 0 | 0 | 0 | 142.19 | 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) | 0.27 | -84.83 | -82.24 | -1.67 | -1755.56 | -1618.18 | -1.64 | -4000.0 | 15.46 | -0.25 | 0 | 26.47 | -1.4 | -182.84 | -185.89 | 0.33 | 230.0 | 571.43 | 0 | 0 | 0 | 4.58 | 241.0 | 525.6 | 1.03 | -5.5 | 13.19 | 0.98 | -29.5 | 55.56 | 0.37 | 2.78 | -5.13 | 0 | 0 | -100.0 | 20.00 | -80.34 | -86.45 |
| 24Q2 (19) | 1.78 | 18.67 | 486.96 | -0.09 | 55.0 | 71.88 | -0.04 | 95.96 | 98.03 | 0 | -100.0 | 100.0 | 1.69 | 30.0 | 316.67 | 0.1 | -50.0 | -68.75 | 0 | 0 | 0 | 1.34 | -48.25 | -78.96 | 1.09 | -11.38 | 240.62 | 1.39 | 19.83 | 63.53 | 0.36 | 0.0 | -7.69 | 0 | -100.0 | -100.0 | 101.71 | 3.75 | 376.4 |
| 24Q1 (18) | 1.5 | 20.0 | -58.68 | -0.2 | -11.11 | 48.72 | -0.99 | -450.0 | -1200.0 | 0.2 | 205.26 | 0 | 1.3 | 21.5 | -59.88 | 0.2 | 11.11 | -48.72 | 0 | 0 | 0 | 2.60 | -11.83 | -60.91 | 1.23 | 59.74 | 53.75 | 1.16 | 87.1 | 78.46 | 0.36 | 0.0 | -7.69 | 0.01 | 0.0 | 0.0 | 98.04 | -22.35 | -71.64 |
| 23Q4 (17) | 1.25 | -17.76 | 1685.71 | -0.18 | -263.64 | -20.0 | -0.18 | 90.72 | 50.0 | -0.19 | 44.12 | 29.63 | 1.07 | -34.36 | 1437.5 | 0.18 | 357.14 | 12.5 | 0 | 0 | 0 | 2.95 | 373.56 | 10.29 | 0.77 | -15.38 | 20.31 | 0.62 | -1.59 | 44.19 | 0.36 | -7.69 | -2.7 | 0.01 | 0.0 | 0.0 | 126.26 | -14.44 | 1361.04 |
| 23Q3 (16) | 1.52 | 430.43 | -43.49 | 0.11 | 134.38 | 116.67 | -1.94 | 4.43 | -59.02 | -0.34 | -112.5 | -950.0 | 1.63 | 308.97 | -19.7 | -0.07 | -121.88 | -110.94 | 0 | 0 | 0 | -1.08 | -116.86 | -110.1 | 0.91 | 184.38 | 167.65 | 0.63 | -25.88 | -35.71 | 0.39 | 0.0 | 5.41 | 0.01 | 0.0 | 0.0 | 147.57 | 501.01 | -25.39 |
| 23Q2 (15) | -0.46 | -112.67 | -151.11 | -0.32 | 17.95 | 39.62 | -2.03 | -2355.56 | -374.32 | -0.16 | 0 | -1500.0 | -0.78 | -124.07 | -310.81 | 0.32 | -17.95 | -40.74 | 0 | 0 | 0 | 6.39 | -3.86 | -31.87 | 0.32 | -60.0 | -52.94 | 0.85 | 30.77 | -33.07 | 0.39 | 0.0 | 8.33 | 0.01 | 0.0 | 0.0 | -36.80 | -110.64 | -167.06 |
| 23Q1 (14) | 3.63 | 5085.71 | 179.23 | -0.39 | -160.0 | -21.88 | 0.09 | 125.0 | -87.14 | 0 | 100.0 | -100.0 | 3.24 | 4150.0 | 230.61 | 0.39 | 143.75 | 25.81 | 0 | 0 | 0 | 6.64 | 148.73 | 43.17 | 0.8 | 25.0 | -14.89 | 0.65 | 51.16 | -21.69 | 0.39 | 5.41 | 18.18 | 0.01 | 0.0 | 0.0 | 345.71 | 3900.41 | 211.14 |
| 22Q4 (13) | 0.07 | -97.4 | 109.09 | -0.15 | 77.27 | 85.85 | -0.36 | 70.49 | -146.75 | -0.27 | -775.0 | -350.0 | -0.08 | -103.94 | 95.63 | 0.16 | -75.0 | -84.91 | 0 | 0 | 0 | 2.67 | -74.96 | -85.23 | 0.64 | 88.24 | 8.47 | 0.43 | -56.12 | -15.69 | 0.37 | 0.0 | 32.14 | 0.01 | 0.0 | 0.0 | 8.64 | -95.63 | 108.98 |
| 22Q3 (12) | 2.69 | 198.89 | 142.34 | -0.66 | -24.53 | 60.95 | -1.22 | -264.86 | -281.25 | 0.04 | 500.0 | 116.0 | 2.03 | 448.65 | 450.0 | 0.64 | 18.52 | -62.13 | 0 | 0 | 0 | 10.67 | 13.78 | -50.64 | 0.34 | -50.0 | -75.0 | 0.98 | -22.83 | -27.94 | 0.37 | 2.78 | 37.04 | 0.01 | 0.0 | 0.0 | 197.79 | 260.42 | 192.24 |
| 22Q2 (11) | 0.9 | -30.77 | -17.43 | -0.53 | -65.62 | 70.22 | 0.74 | 5.71 | -28.85 | -0.01 | -101.92 | 94.74 | 0.37 | -62.24 | 153.62 | 0.54 | 74.19 | -68.97 | 0 | 0 | 0 | 9.38 | 102.02 | -65.36 | 0.68 | -27.66 | -35.24 | 1.27 | 53.01 | 60.76 | 0.36 | 9.09 | 38.46 | 0.01 | 0.0 | 0.0 | 54.88 | -50.61 | -46.63 |
| 22Q1 (10) | 1.3 | 268.83 | 1344.44 | -0.32 | 69.81 | 56.16 | 0.7 | -9.09 | -35.19 | 0.52 | 966.67 | 2500.0 | 0.98 | 153.55 | 253.12 | 0.31 | -70.75 | -57.53 | 0 | 0 | 0 | 4.64 | -74.34 | -53.78 | 0.94 | 59.32 | -29.85 | 0.83 | 62.75 | -35.16 | 0.33 | 17.86 | 32.0 | 0.01 | 0.0 | 0 | 111.11 | 215.44 | 1788.89 |
| 21Q4 (9) | -0.77 | -169.37 | -237.5 | -1.06 | 37.28 | -53.62 | 0.77 | 340.62 | 0 | -0.06 | 76.0 | -115.0 | -1.83 | -215.52 | -1307.69 | 1.06 | -37.28 | 82.76 | 0 | 0 | 100.0 | 18.09 | -16.3 | 116.44 | 0.59 | -56.62 | -53.54 | 0.51 | -62.5 | -44.57 | 0.28 | 3.7 | 12.0 | 0.01 | 0.0 | 0 | -96.25 | -242.21 | -301.09 |
| 21Q3 (8) | 1.11 | 1.83 | 27.59 | -1.69 | 5.06 | -111.25 | -0.32 | -130.77 | 79.62 | -0.25 | -31.58 | -150.0 | -0.58 | 15.94 | -928.57 | 1.69 | -2.87 | 231.37 | 0 | 0 | 100.0 | 21.61 | -20.14 | 147.89 | 1.36 | 29.52 | 20.35 | 1.36 | 72.15 | 76.62 | 0.27 | 3.85 | 17.39 | 0.01 | 0.0 | 0 | 67.68 | -34.18 | -22.2 |
| 21Q2 (7) | 1.09 | 1111.11 | 118.0 | -1.78 | -143.84 | -1383.33 | 1.04 | -3.7 | 244.44 | -0.19 | -1050.0 | -171.43 | -0.69 | -7.81 | -281.58 | 1.74 | 138.36 | 2075.0 | 0 | 0 | 0 | 27.06 | 169.49 | 1300.39 | 1.05 | -21.64 | 56.72 | 0.79 | -38.28 | 19.7 | 0.26 | 4.0 | 13.04 | 0.01 | 0 | 0 | 102.83 | 1648.11 | 83.04 |
| 21Q1 (6) | 0.09 | -83.93 | -92.68 | -0.73 | -5.8 | 0 | 1.08 | 0 | 0 | 0.02 | -95.0 | 133.33 | -0.64 | -392.31 | -152.03 | 0.73 | 25.86 | 2333.33 | 0 | 100.0 | 0 | 10.04 | 20.15 | 1145.12 | 1.34 | 5.51 | 235.0 | 1.28 | 39.13 | 150.98 | 0.25 | 0.0 | 4.17 | 0 | 0 | 0 | 5.88 | -87.71 | -96.41 |
| 20Q4 (5) | 0.56 | -35.63 | -17.65 | -0.69 | 13.75 | -155.56 | 0 | 100.0 | -100.0 | 0.4 | 500.0 | 233.33 | -0.13 | -285.71 | -131.71 | 0.58 | 13.73 | -9.38 | -0.14 | 51.72 | -1300.0 | 8.36 | -4.14 | -51.29 | 1.27 | 12.39 | 217.5 | 0.92 | 19.48 | 130.0 | 0.25 | 8.7 | 4.17 | 0 | 0 | 0 | 47.86 | -44.98 | -54.95 |
| 20Q3 (4) | 0.87 | 74.0 | 0.0 | -0.8 | -566.67 | 0.0 | -1.57 | -118.06 | 0.0 | -0.1 | -42.86 | 0.0 | 0.07 | -81.58 | 0.0 | 0.51 | 537.5 | 0.0 | -0.29 | 0 | 0.0 | 8.72 | 351.15 | 0.0 | 1.13 | 68.66 | 0.0 | 0.77 | 16.67 | 0.0 | 0.23 | 0.0 | 0.0 | 0 | 0 | 0.0 | 87.00 | 54.86 | 0.0 |
| 20Q2 (3) | 0.5 | -59.35 | 0.0 | -0.12 | 0 | 0.0 | -0.72 | 0 | 0.0 | -0.07 | -16.67 | 0.0 | 0.38 | -69.11 | 0.0 | 0.08 | 166.67 | 0.0 | 0 | 0 | 0.0 | 1.93 | 139.61 | 0.0 | 0.67 | 67.5 | 0.0 | 0.66 | 29.41 | 0.0 | 0.23 | -4.17 | 0.0 | 0 | 0 | 0.0 | 56.18 | -65.74 | 0.0 |
| 20Q1 (2) | 1.23 | 80.88 | 0.0 | 0 | 100.0 | 0.0 | 0 | -100.0 | 0.0 | -0.06 | -150.0 | 0.0 | 1.23 | 200.0 | 0.0 | 0.03 | -95.31 | 0.0 | 0 | 100.0 | 0.0 | 0.81 | -95.3 | 0.0 | 0.4 | 0.0 | 0.0 | 0.51 | 27.5 | 0.0 | 0.24 | 0.0 | 0.0 | 0 | 0 | 0.0 | 164.00 | 54.35 | 0.0 |
| 19Q4 (1) | 0.68 | 0.0 | 0.0 | -0.27 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0.64 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 17.16 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 106.25 | 0.0 | 0.0 |
