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) | 0.37 | -90.89 | 2.64 | 0 | -3.66 | 0 | -0.02 | 0 | 3.01 | -13.26 | 0.11 | 37.5 | 0 | 0 | 0.83 | 90.09 | -0.11 | 0 | 3.47 | -13.68 | 0.68 | 0.0 | 0 | 0 | 8.92 | -89.68 |
| 2022 (9) | 4.06 | 155.35 | -0.59 | 0 | -3.21 | 0 | -0.19 | 0 | 3.47 | 554.72 | 0.08 | -33.33 | -0.01 | 0 | 0.44 | -37.01 | 1.25 | 78.57 | 4.02 | 17.2 | 0.68 | -8.11 | 0 | 0 | 86.38 | 126.55 |
| 2021 (8) | 1.59 | 40.71 | -1.06 | 0 | -1.69 | 0 | 0.09 | 125.0 | 0.53 | -32.91 | 0.12 | 300.0 | 0 | 0 | 0.69 | 237.5 | 0.7 | 66.67 | 3.43 | 38.31 | 0.74 | -8.64 | 0 | 0 | 38.13 | 11.01 |
| 2020 (7) | 1.13 | -50.66 | -0.34 | 0 | 1.17 | -4.1 | 0.04 | -60.0 | 0.79 | 0 | 0.03 | -75.0 | -0.13 | 0 | 0.21 | -70.66 | 0.42 | -12.5 | 2.48 | -14.48 | 0.81 | 2.53 | 0 | 0 | 34.35 | -44.66 |
| 2019 (6) | 2.29 | 45.86 | -2.58 | 0 | 1.22 | 0 | 0.1 | 0 | -0.29 | 0 | 0.12 | -14.29 | 0 | 0 | 0.70 | -6.97 | 0.48 | 0 | 2.9 | 17.41 | 0.79 | 5.33 | 0 | 0 | 62.06 | 27.68 |
| 2018 (5) | 1.57 | 180.36 | -0.8 | 0 | -0.79 | 0 | -0.13 | 0 | 0.77 | 0 | 0.14 | 250.0 | 0 | 0 | 0.75 | 185.16 | -0.03 | 0 | 2.47 | 62.5 | 0.75 | -1.32 | 0.01 | -50.0 | 48.61 | 99.64 |
| 2017 (4) | 0.56 | -76.57 | -2.04 | 0 | 0.86 | 0 | -0.01 | 0 | -1.48 | 0 | 0.04 | -33.33 | 0 | 0 | 0.26 | -26.64 | -0.14 | 0 | 1.52 | -36.13 | 0.76 | -1.3 | 0.02 | 0.0 | 24.35 | -67.71 |
| 2016 (3) | 2.39 | 62.59 | -0.31 | 0 | -0.59 | 0 | 0.05 | 0 | 2.08 | 184.93 | 0.06 | -25.0 | 0 | 0 | 0.36 | -2.21 | 0.53 | -79.85 | 2.38 | 17.82 | 0.77 | -4.94 | 0.02 | 0 | 75.39 | 45.15 |
| 2015 (2) | 1.47 | 0 | -0.74 | 0 | 0.08 | 0 | -0.09 | 0 | 0.73 | 0 | 0.08 | -83.33 | 0 | 0 | 0.37 | -34.39 | 2.63 | -84.45 | 2.02 | 380.95 | 0.81 | -46.36 | 0 | 0 | 51.94 | 0 |
| 2014 (1) | -32.15 | 0 | -678.46 | 0 | -13.29 | 0 | 50.01 | 0 | -710.61 | 0 | 0.48 | 0 | 3.26 | 0 | 0.56 | 0 | 16.91 | -38.62 | 0.42 | -41.67 | 1.51 | -39.11 | 0.12 | -52.0 | -1568.29 | 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) | 1.41 | 461.54 | 69.88 | -1.82 | -1922.22 | -165.7 | 0.17 | 254.55 | 104.28 | 0.02 | -66.67 | 118.18 | -0.41 | 14.58 | -111.39 | 0.01 | 0 | -87.5 | 0.02 | 200.0 | 300.0 | 0.27 | 0 | -87.47 | -0.15 | -25.0 | -200.0 | 0.85 | -22.73 | -26.72 | 0.17 | 6.25 | 0.0 | 0 | 0 | 0 | 138.24 | 546.61 | 121.51 |
| 24Q2 (19) | -0.39 | 45.07 | -145.88 | -0.09 | 0 | 0 | -0.11 | -111.46 | 92.09 | 0.06 | 500.0 | -25.0 | -0.48 | 32.39 | -156.47 | 0 | 0 | -100.0 | -0.02 | 0 | 0 | -0.00 | 0 | -100.0 | -0.12 | 72.73 | -233.33 | 1.1 | 39.24 | 6.8 | 0.16 | 0.0 | -5.88 | 0 | 0 | 0 | -30.95 | 58.58 | -143.7 |
| 24Q1 (18) | -0.71 | -73.17 | 21.11 | 0 | 100.0 | -100.0 | 0.96 | 2500.0 | -44.83 | 0.01 | 125.0 | -75.0 | -0.71 | -26.79 | 20.22 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | -0.00 | -100.0 | 0 | -0.44 | -266.67 | -91.3 | 0.79 | -1.25 | 61.22 | 0.16 | -5.88 | -5.88 | 0 | 0 | 0 | -74.74 | -76.82 | 45.19 |
| 23Q4 (17) | -0.41 | -149.4 | -175.93 | -0.15 | -105.42 | 89.05 | -0.04 | 98.99 | -106.78 | -0.04 | 63.64 | 63.64 | -0.56 | -115.56 | 32.53 | 0.01 | -87.5 | -75.0 | 0.01 | 200.0 | -50.0 | 0.32 | -85.25 | -61.95 | -0.12 | -180.0 | -134.29 | 0.8 | -31.03 | -13.04 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | -42.27 | -167.73 | -185.32 |
| 23Q3 (16) | 0.83 | -2.35 | -33.6 | 2.77 | 0 | 301.45 | -3.97 | -185.61 | -49.25 | -0.11 | -237.5 | -237.5 | 3.6 | 323.53 | 85.57 | 0.08 | 700.0 | 700.0 | -0.01 | 0 | 0.0 | 2.14 | 674.26 | 680.7 | 0.15 | 66.67 | 7.14 | 1.16 | 12.62 | 11.54 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | 62.41 | -11.9 | -39.59 |
| 23Q2 (15) | 0.85 | 194.44 | -56.19 | 0 | -100.0 | 100.0 | -1.39 | -179.89 | -57.95 | 0.08 | 100.0 | 142.11 | 0.85 | 195.51 | -55.73 | 0.01 | 0 | -66.67 | 0 | 0 | 100.0 | 0.28 | 0 | -48.66 | 0.09 | 139.13 | -86.15 | 1.03 | 110.2 | -18.9 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | 70.83 | 151.94 | -47.42 |
| 23Q1 (14) | -0.9 | -266.67 | -381.25 | 0.01 | 100.73 | -90.91 | 1.74 | 194.92 | 769.23 | 0.04 | 136.36 | 33.33 | -0.89 | -7.23 | -306.98 | 0 | -100.0 | -100.0 | 0 | -100.0 | 0 | -0.00 | -100.0 | -100.0 | -0.23 | -165.71 | -309.09 | 0.49 | -46.74 | -38.75 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | -136.36 | -375.25 | -513.35 |
| 22Q4 (13) | 0.54 | -56.8 | 35.0 | -1.37 | -298.55 | -37.0 | 0.59 | 122.18 | -33.71 | -0.11 | -237.5 | -83.33 | -0.83 | -142.78 | -38.33 | 0.04 | 300.0 | -33.33 | 0.02 | 300.0 | 0 | 0.83 | 202.7 | -38.88 | 0.35 | 150.0 | 775.0 | 0.92 | -11.54 | -8.0 | 0.17 | 0.0 | -5.56 | 0 | 0 | 0 | 49.54 | -52.04 | 46.15 |
| 22Q3 (12) | 1.25 | -35.57 | 362.96 | 0.69 | 3550.0 | 3550.0 | -2.66 | -202.27 | -274.65 | 0.08 | 142.11 | 100.0 | 1.94 | 1.04 | 676.0 | 0.01 | -66.67 | -50.0 | -0.01 | 0.0 | 0 | 0.27 | -49.08 | -25.96 | 0.14 | -78.46 | -65.0 | 1.04 | -18.11 | 2.97 | 0.17 | 0.0 | -10.53 | 0 | 0 | 0 | 103.31 | -23.32 | 359.14 |
| 22Q2 (11) | 1.94 | 506.25 | 321.74 | -0.02 | -118.18 | -100.0 | -0.88 | -238.46 | -780.0 | -0.19 | -733.33 | -173.08 | 1.92 | 346.51 | 326.67 | 0.03 | 200.0 | 200.0 | -0.01 | 0 | 0 | 0.54 | 130.94 | 74.82 | 0.65 | 490.91 | 983.33 | 1.27 | 58.75 | 118.97 | 0.17 | 0.0 | -10.53 | 0 | 0 | 0 | 134.72 | 308.38 | 125.51 |
| 22Q1 (10) | 0.32 | -20.0 | -28.89 | 0.11 | 111.0 | 466.67 | -0.26 | -129.21 | 85.23 | 0.03 | 150.0 | 120.0 | 0.43 | 171.67 | 2.38 | 0.01 | -83.33 | -66.67 | 0 | 0 | 0 | 0.23 | -82.83 | -67.06 | 0.11 | 175.0 | -47.62 | 0.8 | -20.0 | -5.88 | 0.17 | -5.56 | -10.53 | 0 | 0 | 0 | 32.99 | -2.68 | -23.76 |
| 21Q4 (9) | 0.4 | 48.15 | 110.53 | -1.0 | -4900.0 | -203.03 | 0.89 | 225.35 | 20.27 | -0.06 | -250.0 | -166.67 | -0.6 | -340.0 | -328.57 | 0.06 | 200.0 | 500.0 | 0 | 0 | 100.0 | 1.36 | 266.67 | 441.5 | 0.04 | -90.0 | -82.61 | 1.0 | -0.99 | 49.25 | 0.18 | -5.26 | -10.0 | 0 | 0 | 0 | 33.90 | 50.66 | 55.22 |
| 21Q3 (8) | 0.27 | -41.3 | 3.85 | -0.02 | -100.0 | 0 | -0.71 | -610.0 | -273.17 | 0.04 | -84.62 | 133.33 | 0.25 | -44.44 | -3.85 | 0.02 | 100.0 | 0 | 0 | 0 | 0 | 0.37 | 20.22 | 0 | 0.4 | 566.67 | 33.33 | 1.01 | 74.14 | 6.32 | 0.19 | 0.0 | -5.0 | 0 | 0 | 0 | 22.50 | -62.34 | -0.48 |
| 21Q2 (7) | 0.46 | 2.22 | -68.49 | -0.01 | 66.67 | 0.0 | -0.1 | 94.32 | 76.19 | 0.26 | 273.33 | 85.71 | 0.45 | 7.14 | -68.97 | 0.01 | -66.67 | 0 | 0 | 0 | 0 | 0.31 | -56.48 | 0 | 0.06 | -71.43 | 142.86 | 0.58 | -31.76 | 38.1 | 0.19 | 0.0 | -5.0 | 0 | 0 | 0 | 59.74 | 38.07 | -74.63 |
| 21Q1 (6) | 0.45 | 136.84 | 157.69 | -0.03 | 90.91 | -200.0 | -1.76 | -337.84 | -482.61 | -0.15 | -266.67 | -150.0 | 0.42 | 400.0 | 153.16 | 0.03 | 200.0 | 200.0 | 0 | 100.0 | 0 | 0.71 | 182.27 | 167.38 | 0.21 | -8.7 | 600.0 | 0.85 | 26.87 | 93.18 | 0.19 | -5.0 | -5.0 | 0 | 0 | 0 | 43.27 | 98.13 | 135.5 |
| 20Q4 (5) | 0.19 | -26.92 | 311.11 | -0.33 | 0 | 32.65 | 0.74 | 80.49 | 825.0 | 0.09 | 175.0 | 400.0 | -0.14 | -153.85 | 75.86 | 0.01 | 0 | 0.0 | -0.13 | 0 | 0 | 0.25 | 0 | 17.84 | 0.23 | -23.33 | 0.0 | 0.67 | -29.47 | -6.94 | 0.2 | 0.0 | 0.0 | 0 | 0 | 0 | 21.84 | -3.4 | 323.24 |
| 20Q3 (4) | 0.26 | -82.19 | 0.0 | 0 | 100.0 | 0.0 | 0.41 | 197.62 | 0.0 | -0.12 | -185.71 | 0.0 | 0.26 | -82.07 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.3 | 314.29 | 0.0 | 0.95 | 126.19 | 0.0 | 0.2 | 0.0 | 0.0 | 0 | 0 | 0.0 | 22.61 | -90.4 | 0.0 |
| 20Q2 (3) | 1.46 | 287.18 | 0.0 | -0.01 | 0.0 | 0.0 | -0.42 | -191.3 | 0.0 | 0.14 | 333.33 | 0.0 | 1.45 | 283.54 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.14 | -566.67 | 0.0 | 0.42 | -4.55 | 0.0 | 0.2 | 0.0 | 0.0 | 0 | 0 | 0.0 | 235.48 | 293.22 | 0.0 |
| 20Q1 (2) | -0.78 | -766.67 | 0.0 | -0.01 | 97.96 | 0.0 | 0.46 | 475.0 | 0.0 | -0.06 | -100.0 | 0.0 | -0.79 | -36.21 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.27 | 24.4 | 0.0 | 0.03 | -86.96 | 0.0 | 0.44 | -38.89 | 0.0 | 0.2 | 0.0 | 0.0 | 0 | 0 | 0.0 | -121.88 | -1145.83 | 0.0 |
| 19Q4 (1) | -0.09 | 0.0 | 0.0 | -0.49 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.58 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0.72 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -9.78 | 0.0 | 0.0 |
