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) | 2.55 | -76.28 | -0.53 | 0 | -0.03 | 0 | 0.02 | -60.0 | 2.02 | -80.67 | 0.76 | 117.14 | 0 | 0 | 4.95 | 286.08 | 1.02 | -83.39 | 0.81 | -85.89 | 0.34 | -2.86 | 0 | 0 | 221.74 | 25.62 |
| 2022 (9) | 10.75 | 0 | -0.3 | 0 | -4.78 | 0 | 0.05 | 0 | 10.45 | 0 | 0.35 | -45.31 | 0 | 0 | 1.28 | -51.38 | 6.14 | 81.66 | 5.74 | 130.52 | 0.35 | 6.06 | 0 | 0 | 176.52 | 0 |
| 2021 (8) | -1.99 | 0 | -2.15 | 0 | 1.79 | 0 | -0.06 | 0 | -4.14 | 0 | 0.64 | 120.69 | 0 | 0 | 2.64 | 93.33 | 3.38 | 104.85 | 2.49 | 112.82 | 0.33 | 0.0 | 0 | 0 | -70.57 | 0 |
| 2020 (7) | 1.18 | -35.52 | -0.24 | 0 | -2.2 | 0 | -0.07 | 0 | 0.94 | -44.05 | 0.29 | 26.09 | 0 | 0 | 1.36 | 43.4 | 1.65 | -10.33 | 1.17 | -18.75 | 0.33 | 3.12 | 0 | 0 | 78.67 | -24.34 |
| 2019 (6) | 1.83 | -40.97 | -0.15 | 0 | -2.17 | 0 | -0.05 | 0 | 1.68 | -42.07 | 0.23 | -4.17 | 0 | 0 | 0.95 | 3.8 | 1.84 | -44.91 | 1.44 | -52.79 | 0.32 | 6.67 | 0 | 0 | 103.98 | 12.36 |
| 2018 (5) | 3.1 | 116.78 | -0.2 | 0 | -0.2 | 0 | 0.1 | 900.0 | 2.9 | 147.86 | 0.24 | -14.29 | 0 | 0 | 0.92 | -19.95 | 3.34 | 20.14 | 3.05 | 50.25 | 0.3 | 7.14 | 0 | 0 | 92.54 | 49.48 |
| 2017 (4) | 1.43 | -43.7 | -0.26 | 0 | 0.12 | 0 | 0.01 | 0 | 1.17 | -49.79 | 0.28 | -24.32 | 0 | 0 | 1.14 | -31.5 | 2.78 | 31.75 | 2.03 | 12.78 | 0.28 | -15.15 | 0 | 0 | 61.90 | -48.09 |
| 2016 (3) | 2.54 | 57.76 | -0.21 | 0 | -1.52 | 0 | -0.02 | 0 | 2.33 | 72.59 | 0.37 | 184.62 | 0 | 0 | 1.67 | 165.6 | 2.11 | 32.7 | 1.8 | 22.45 | 0.33 | -10.81 | 0 | 0 | 119.25 | 36.28 |
| 2015 (2) | 1.61 | -41.88 | -0.26 | 0 | -1.15 | 0 | 0.03 | -80.0 | 1.35 | -48.86 | 0.13 | -18.75 | 0 | 0 | 0.63 | 7.11 | 1.59 | -25.35 | 1.47 | -34.96 | 0.37 | -7.5 | 0 | 0 | 87.50 | -15.97 |
| 2014 (1) | 2.77 | 105.19 | -0.13 | 0 | -2.64 | 0 | 0.15 | 0 | 2.64 | 137.84 | 0.16 | -46.67 | 0 | 0 | 0.59 | -48.55 | 2.13 | 80.51 | 2.26 | 130.61 | 0.4 | -6.98 | 0 | 0 | 104.14 | 8.76 |
| 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) | -0.72 | -700.0 | -263.64 | -0.14 | -366.67 | -800.0 | 0.6 | 177.92 | 1100.0 | 0 | 100.0 | 100.0 | -0.86 | -1055.56 | -286.96 | 0.06 | 50.0 | 50.0 | 0 | 0 | 0 | 1.44 | 33.41 | 47.48 | 0.33 | 57.14 | 6.45 | -0.07 | -119.44 | -112.5 | 0.08 | 0.0 | -11.11 | 0 | 0 | 0 | -7200.00 | -26500.0 | -10736.36 |
| 24Q2 (19) | 0.12 | 220.0 | -76.92 | -0.03 | -250.0 | 50.0 | -0.77 | -541.67 | -6.94 | -0.02 | -100.0 | -100.0 | 0.09 | 212.5 | -80.43 | 0.04 | 0.0 | -66.67 | 0 | 0 | 0 | 1.08 | -7.3 | -64.14 | 0.21 | 0 | -40.0 | 0.36 | -21.74 | -34.55 | 0.08 | 0.0 | -11.11 | 0 | 0 | 0 | 27.27 | 247.27 | -66.43 |
| 24Q1 (18) | -0.1 | -266.67 | -106.54 | 0.02 | -75.0 | 103.57 | -0.12 | -129.27 | -152.17 | -0.01 | -133.33 | -200.0 | -0.08 | -157.14 | -108.25 | 0.04 | 0 | -93.22 | 0 | 0 | 0 | 1.17 | 0 | -92.61 | 0 | 100.0 | -100.0 | 0.46 | 193.88 | 130.0 | 0.08 | -11.11 | 0.0 | 0 | 0 | 0 | -18.52 | 0 | -103.39 |
| 23Q4 (17) | 0.06 | -86.36 | -98.1 | 0.08 | 300.0 | 233.33 | 0.41 | 720.0 | 124.7 | 0.03 | 400.0 | 142.86 | 0.14 | -69.57 | -95.48 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.09 | -129.03 | -109.78 | -0.49 | -187.5 | -253.12 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (16) | 0.44 | -15.38 | -87.28 | 0.02 | 133.33 | 150.0 | 0.05 | 106.94 | 102.55 | -0.01 | 0.0 | -150.0 | 0.46 | 0.0 | -86.55 | 0.04 | -66.67 | -20.0 | 0 | 0 | 0 | 0.98 | -67.56 | 55.7 | 0.31 | -11.43 | -86.22 | 0.56 | 1.82 | -77.14 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 67.69 | -16.69 | -50.31 |
| 23Q2 (15) | 0.52 | -66.01 | -70.45 | -0.06 | 89.29 | -100.0 | -0.72 | -413.04 | 2.7 | -0.01 | -200.0 | 83.33 | 0.46 | -52.58 | -73.41 | 0.12 | -79.66 | 200.0 | 0 | 0 | 0 | 3.02 | -80.89 | 424.62 | 0.35 | -22.22 | -77.85 | 0.55 | 175.0 | -64.52 | 0.09 | 12.5 | 0.0 | 0 | 0 | 0 | 81.25 | -85.13 | -24.29 |
| 23Q1 (14) | 1.53 | -51.58 | -35.44 | -0.56 | -833.33 | -229.41 | 0.23 | 113.86 | 153.49 | 0.01 | 114.29 | -94.12 | 0.97 | -68.71 | -55.91 | 0.59 | 555.56 | 247.06 | 0 | 0 | 0 | 15.78 | 934.17 | 502.25 | 0.45 | -51.09 | -67.63 | 0.2 | -37.5 | -85.82 | 0.08 | -11.11 | -11.11 | 0 | 0 | 0 | 546.43 | -29.1 | 245.84 |
| 22Q4 (13) | 3.16 | -8.67 | 379.65 | -0.06 | -50.0 | 76.0 | -1.66 | 15.31 | -20.29 | -0.07 | -450.0 | -240.0 | 3.1 | -9.36 | 324.64 | 0.09 | 80.0 | -64.0 | 0 | 0 | 0 | 1.53 | 142.85 | -58.45 | 0.92 | -59.11 | -15.6 | 0.32 | -86.94 | -60.0 | 0.09 | 0.0 | 12.5 | 0 | 0 | 0 | 770.73 | 465.8 | 700.22 |
| 22Q3 (12) | 3.46 | 96.59 | 0 | -0.04 | -33.33 | 33.33 | -1.96 | -164.86 | -693.94 | 0.02 | 133.33 | -97.26 | 3.42 | 97.69 | 5800.0 | 0.05 | 25.0 | -16.67 | 0 | 0 | 0 | 0.63 | 9.3 | -32.27 | 2.25 | 42.41 | 95.65 | 2.45 | 58.06 | 157.89 | 0.09 | 0.0 | 12.5 | 0 | 0 | 0 | 136.22 | 26.93 | 0 |
| 22Q2 (11) | 1.76 | -25.74 | 309.52 | -0.03 | 82.35 | 89.29 | -0.74 | -72.09 | -176.29 | -0.06 | -135.29 | 92.77 | 1.73 | -21.36 | 254.46 | 0.04 | -76.47 | -86.21 | 0 | 0 | 0 | 0.57 | -78.06 | -88.41 | 1.58 | 13.67 | 100.0 | 1.55 | 9.93 | 229.79 | 0.09 | 0.0 | 12.5 | 0 | 0 | 0 | 107.32 | -32.08 | 170.27 |
| 22Q1 (10) | 2.37 | 309.73 | 11950.0 | -0.17 | 32.0 | 89.1 | -0.43 | 68.84 | -122.99 | 0.17 | 240.0 | 1800.0 | 2.2 | 259.42 | 239.24 | 0.17 | -32.0 | 466.67 | 0 | 0 | 0 | 2.62 | -28.65 | 349.67 | 1.39 | 27.52 | 286.11 | 1.41 | 76.25 | 403.57 | 0.09 | 12.5 | 12.5 | 0 | 0 | 0 | 158.00 | 223.04 | 2944.0 |
| 21Q4 (9) | -1.13 | 0 | -71.21 | -0.25 | -316.67 | -733.33 | -1.38 | -518.18 | -170.59 | 0.05 | -93.15 | 162.5 | -1.38 | -2200.0 | -100.0 | 0.25 | 316.67 | 525.0 | 0 | 0 | 0 | 3.67 | 295.86 | 423.13 | 1.09 | -5.22 | 142.22 | 0.8 | -15.79 | 128.57 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | -128.41 | 0 | 16.34 |
| 21Q3 (8) | 0 | 100.0 | -100.0 | -0.06 | 78.57 | -20.0 | 0.33 | -65.98 | 147.83 | 0.73 | 187.95 | 0 | -0.06 | 94.64 | -110.91 | 0.06 | -79.31 | -14.29 | 0 | 0 | 0 | 0.93 | -81.29 | -27.14 | 1.15 | 45.57 | 219.44 | 0.95 | 102.13 | 578.57 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 21Q2 (7) | -0.84 | -4100.0 | -206.33 | -0.28 | 82.05 | -300.0 | 0.97 | -48.13 | 227.63 | -0.83 | -8200.0 | -4050.0 | -1.12 | 29.11 | -255.56 | 0.29 | 866.67 | 262.5 | 0 | 0 | 0 | 4.96 | 751.0 | 177.61 | 0.79 | 119.44 | 146.88 | 0.47 | 67.86 | 56.67 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | -152.73 | -2649.09 | -173.46 |
| 21Q1 (6) | -0.02 | 96.97 | -104.44 | -1.56 | -5100.0 | -1633.33 | 1.87 | 466.67 | 879.17 | -0.01 | 87.5 | -150.0 | -1.58 | -128.99 | -538.89 | 0.03 | -25.0 | -72.73 | 0 | 0 | 0 | 0.58 | -16.99 | -70.34 | 0.36 | -20.0 | -30.77 | 0.28 | -20.0 | -26.32 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | -5.56 | 96.38 | -105.68 |
| 20Q4 (5) | -0.66 | -210.0 | -240.43 | -0.03 | 40.0 | 25.0 | -0.51 | 26.09 | -59.38 | -0.08 | 0 | -366.67 | -0.69 | -225.45 | -260.47 | 0.04 | -42.86 | -33.33 | 0 | 0 | 0 | 0.70 | -44.86 | -32.75 | 0.45 | 25.0 | 9.76 | 0.35 | 150.0 | 169.23 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | -153.49 | -156.28 | -168.58 |
| 20Q3 (4) | 0.6 | -24.05 | 0.0 | -0.05 | 28.57 | 0.0 | -0.69 | 9.21 | 0.0 | 0 | 100.0 | 0.0 | 0.55 | -23.61 | 0.0 | 0.07 | -12.5 | 0.0 | 0 | 0 | 0.0 | 1.27 | -28.73 | 0.0 | 0.36 | 12.5 | 0.0 | 0.14 | -53.33 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 272.73 | 31.19 | 0.0 |
| 20Q2 (3) | 0.79 | 75.56 | 0.0 | -0.07 | 22.22 | 0.0 | -0.76 | -216.67 | 0.0 | -0.02 | -200.0 | 0.0 | 0.72 | 100.0 | 0.0 | 0.08 | -27.27 | 0.0 | 0 | 0 | 0.0 | 1.79 | -9.09 | 0.0 | 0.32 | -38.46 | 0.0 | 0.3 | -21.05 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 207.89 | 112.51 | 0.0 |
| 20Q1 (2) | 0.45 | -4.26 | 0.0 | -0.09 | -125.0 | 0.0 | -0.24 | 25.0 | 0.0 | 0.02 | -33.33 | 0.0 | 0.36 | -16.28 | 0.0 | 0.11 | 83.33 | 0.0 | 0 | 0 | 0.0 | 1.96 | 88.24 | 0.0 | 0.52 | 26.83 | 0.0 | 0.38 | 192.31 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 97.83 | -56.29 | 0.0 |
| 19Q4 (1) | 0.47 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.32 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.04 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 223.81 | 0.0 | 0.0 |
