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) | 0.77 | 37.5 | -13.67 | 0 | -0.05 | 0 | -0.46 | 0 | -12.9 | 0 | 0.16 | 60.0 | 0 | 0 | 0.86 | 45.07 | 1.5 | -23.86 | 2.22 | 20.65 | 0.29 | 0.0 | 0.02 | -33.33 | 30.43 | 17.39 |
| 2022 (9) | 0.56 | -46.67 | 4.68 | 73.98 | 0.64 | 0 | -0.08 | 0 | 5.24 | 40.11 | 0.1 | 11.11 | 0 | 0 | 0.59 | 3.62 | 1.97 | 0.0 | 1.84 | 0 | 0.29 | -6.45 | 0.03 | 0.0 | 25.93 | 0 |
| 2021 (8) | 1.05 | 0 | 2.69 | -37.15 | -3.45 | 0 | -0.29 | 0 | 3.74 | 10.32 | 0.09 | -30.77 | 0 | 0 | 0.57 | -27.96 | 1.97 | -16.88 | -5.63 | 0 | 0.31 | -6.06 | 0.03 | 200.0 | 0.00 | 0 |
| 2020 (7) | -0.89 | 0 | 4.28 | -17.69 | -4.9 | 0 | -0.31 | 0 | 3.39 | -32.34 | 0.13 | 30.0 | 0 | 0 | 0.79 | 15.27 | 2.37 | -8.49 | 1.88 | -50.53 | 0.33 | 10.0 | 0.01 | 0 | -40.09 | 0 |
| 2019 (6) | -0.19 | 0 | 5.2 | 0 | 0.18 | 0 | -0.13 | 0 | 5.01 | 0 | 0.1 | -94.12 | 0 | 0 | 0.69 | -93.57 | 2.59 | -38.77 | 3.8 | 15.5 | 0.3 | 25.0 | 0 | 0 | -4.63 | 0 |
| 2018 (5) | 4.09 | 37.25 | -8.36 | 0 | -2.08 | 0 | -0.05 | 0 | -4.27 | 0 | 1.7 | 1445.45 | 0 | 0 | 10.69 | 1556.26 | 4.23 | -28.18 | 3.29 | 35.95 | 0.24 | 4.35 | 0 | 0 | 115.86 | 3.03 |
| 2017 (4) | 2.98 | -14.86 | 4.32 | 0 | -3.84 | 0 | -0.19 | 0 | 7.3 | 241.12 | 0.11 | -15.38 | 0 | 0 | 0.65 | -5.85 | 5.89 | -20.08 | 2.42 | -20.13 | 0.23 | 4.55 | 0 | 0 | 112.45 | 4.42 |
| 2016 (3) | 3.5 | 0 | -1.36 | 0 | -3.05 | 0 | -0.29 | 0 | 2.14 | 0 | 0.13 | -59.38 | 0 | 0 | 0.69 | -57.66 | 7.37 | 16.8 | 3.03 | -45.6 | 0.22 | 0.0 | 0 | 0 | 107.69 | 0 |
| 2015 (2) | -0.19 | 0 | -4.91 | 0 | -2.42 | 0 | 0.6 | 275.0 | -5.1 | 0 | 0.32 | -70.64 | 0 | 0 | 1.62 | -66.97 | 6.31 | -6.66 | 5.57 | -21.22 | 0.22 | 10.0 | 0 | 0 | -3.28 | 0 |
| 2014 (1) | 1.23 | -86.8 | -1.54 | 0 | 0.04 | -50.0 | 0.16 | -42.86 | -0.31 | 0 | 1.09 | 2080.0 | 0.1 | 0 | 4.90 | 2430.09 | 6.76 | -24.72 | 7.07 | -0.14 | 0.2 | 0.0 | 0 | 0 | 16.92 | -86.78 |
| 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) | -0.37 | -157.81 | 55.95 | 1.27 | 677.27 | 146.52 | 0 | 100.0 | 0 | 0.12 | 300.0 | 340.0 | 0.9 | 114.29 | 125.21 | 0.01 | -80.0 | -50.0 | 0 | 0 | 0 | 0.19 | -79.69 | -54.21 | 0.53 | 17.78 | 23.26 | 0.44 | -48.24 | -53.68 | 0.08 | 0.0 | 14.29 | 0 | 0 | 0 | -71.15 | -203.4 | 13.6 |
| 24Q2 (19) | 0.64 | -68.47 | -61.21 | -0.22 | 90.87 | 97.67 | -0.01 | 50.0 | 0 | -0.06 | -220.0 | 45.45 | 0.42 | 210.53 | 105.39 | 0.05 | 150.0 | 150.0 | 0 | 0 | 0 | 0.94 | 131.64 | 109.98 | 0.45 | 32.35 | 12.5 | 0.85 | -15.0 | 39.34 | 0.08 | 0.0 | 14.29 | 0 | 0 | -100.0 | 68.82 | -63.39 | -71.22 |
| 24Q1 (18) | 2.03 | 279.65 | 87.96 | -2.41 | -251.57 | 22.26 | -0.02 | 0.0 | 0.0 | 0.05 | 123.81 | 155.56 | -0.38 | -182.61 | 81.19 | 0.02 | -66.67 | -60.0 | 0 | 0 | 0 | 0.41 | -65.51 | -64.96 | 0.34 | 0.0 | 0.0 | 1.0 | 809.09 | 81.82 | 0.08 | 0.0 | 14.29 | 0 | 0 | -100.0 | 187.96 | 131.6 | 9.65 |
| 23Q4 (17) | -1.13 | -34.52 | -241.25 | 1.59 | 158.24 | -82.87 | -0.02 | 0 | 0.0 | -0.21 | -320.0 | -162.5 | 0.46 | 112.89 | -95.44 | 0.06 | 200.0 | 200.0 | 0 | 0 | 0 | 1.18 | 182.32 | 158.74 | 0.34 | -20.93 | -47.69 | 0.11 | -88.42 | 123.4 | 0.08 | 14.29 | 14.29 | 0 | 0 | -100.0 | -594.74 | -622.18 | 0 |
| 23Q3 (16) | -0.84 | -150.91 | 50.3 | -2.73 | 71.08 | -259.21 | 0 | 0 | -100.0 | -0.05 | 54.55 | -400.0 | -3.57 | 54.17 | -45.71 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.42 | -6.89 | -10.44 | 0.43 | 7.5 | -15.69 | 0.95 | 55.74 | 9.2 | 0.07 | 0.0 | -12.5 | 0 | -100.0 | -100.0 | -82.35 | -134.44 | 53.22 |
| 23Q2 (15) | 1.65 | 52.78 | 10.0 | -9.44 | -204.52 | 1.46 | 0 | 100.0 | -100.0 | -0.11 | -22.22 | -120.0 | -7.79 | -285.64 | 3.59 | 0.02 | -60.0 | -60.0 | 0 | 0 | 0 | 0.45 | -61.35 | -60.36 | 0.4 | 17.65 | -36.51 | 0.61 | 10.91 | -39.6 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 239.13 | 39.49 | 73.77 |
| 23Q1 (14) | 1.08 | 35.0 | 2260.0 | -3.1 | -133.41 | -153.82 | -0.02 | 0.0 | -103.39 | -0.09 | -12.5 | -250.0 | -2.02 | -120.04 | -135.38 | 0.05 | 150.0 | 150.0 | 0 | 0 | 0 | 1.16 | 154.64 | 121.0 | 0.34 | -47.69 | 78.95 | 0.55 | 217.02 | 27.91 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 171.43 | 0 | 1848.57 |
| 22Q4 (13) | 0.8 | 147.34 | -14.89 | 9.28 | 1321.05 | 92700.0 | -0.02 | -150.0 | -116.67 | -0.08 | -700.0 | 50.0 | 10.08 | 511.43 | 961.05 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 0.46 | -2.28 | -6.83 | 0.65 | 27.45 | 27.45 | -0.47 | -154.02 | 93.37 | 0.07 | -12.5 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 22Q3 (12) | -1.69 | -212.67 | -382.86 | -0.76 | 92.07 | -2633.33 | 0.04 | 0.0 | 102.61 | -0.01 | 80.0 | 0 | -2.45 | 69.68 | -665.62 | 0.02 | -60.0 | 0.0 | 0 | 0 | 0 | 0.47 | -58.79 | -13.52 | 0.51 | -19.05 | -7.27 | 0.87 | -13.86 | 52.63 | 0.08 | 14.29 | 14.29 | 0.01 | 0.0 | 0.0 | -176.04 | -227.92 | -226.93 |
| 22Q2 (11) | 1.5 | 3100.0 | -44.65 | -9.58 | -266.32 | -976.4 | 0.04 | -93.22 | 300.0 | -0.05 | -183.33 | 70.59 | -8.08 | -241.51 | -543.96 | 0.05 | 150.0 | 0.0 | 0 | 0 | 0 | 1.13 | 115.5 | -4.75 | 0.63 | 231.58 | -4.55 | 1.01 | 134.88 | 71.19 | 0.07 | 0.0 | -12.5 | 0.01 | 0.0 | 0.0 | 137.61 | 1503.67 | -65.47 |
| 22Q1 (10) | -0.05 | -105.32 | 97.79 | 5.76 | 57500.0 | 62.71 | 0.59 | 391.67 | 129.35 | 0.06 | 137.5 | 100.0 | 5.71 | 501.05 | 346.09 | 0.02 | 0.0 | 0 | 0 | 0 | 0 | 0.52 | 7.35 | 0 | 0.19 | -62.75 | -20.83 | 0.43 | 106.06 | 43.33 | 0.07 | 0.0 | -22.22 | 0.01 | 0.0 | 0.0 | -9.80 | 0 | 98.26 |
| 21Q4 (9) | 0.94 | 368.57 | 1075.0 | 0.01 | -66.67 | -99.45 | 0.12 | 107.84 | 105.69 | -0.16 | 0 | 23.81 | 0.95 | 396.88 | -50.0 | 0.02 | 0.0 | -50.0 | 0 | 0 | 0 | 0.49 | -9.29 | -46.58 | 0.51 | -7.27 | -19.05 | -7.09 | -1343.86 | -7190.0 | 0.07 | 0.0 | -22.22 | 0.01 | 0.0 | 0 | 0.00 | 100.0 | -100.0 |
| 21Q3 (8) | -0.35 | -112.92 | 83.41 | 0.03 | 103.37 | -99.2 | -1.53 | -7550.0 | 7.27 | 0 | 100.0 | 0 | -0.32 | -117.58 | -119.28 | 0.02 | -60.0 | 0.0 | 0 | 0 | 0 | 0.54 | -54.61 | 16.44 | 0.55 | -16.67 | -22.54 | 0.57 | -3.39 | 9.62 | 0.07 | -12.5 | -12.5 | 0.01 | 0.0 | 0 | -53.85 | -113.51 | 84.69 |
| 21Q2 (7) | 2.71 | 219.91 | 204.49 | -0.89 | -125.14 | -2325.0 | -0.02 | 99.0 | 96.92 | -0.17 | -666.67 | -142.86 | 1.82 | 42.19 | 95.7 | 0.05 | 0 | 25.0 | 0 | 0 | 0 | 1.19 | 0 | 23.22 | 0.66 | 175.0 | 10.0 | 0.59 | 96.67 | 20.41 | 0.08 | -11.11 | 0.0 | 0.01 | 0.0 | 0 | 398.53 | 170.54 | 155.24 |
| 21Q1 (6) | -2.26 | -2925.0 | -1004.0 | 3.54 | 94.51 | 362.22 | -2.01 | 4.74 | -310.2 | 0.03 | 114.29 | 250.0 | 1.28 | -32.63 | 216.36 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.24 | -61.9 | -44.19 | 0.3 | 200.0 | -61.04 | 0.09 | 0.0 | 12.5 | 0.01 | 0 | 0 | -565.00 | -1441.88 | -2021.0 |
| 20Q4 (5) | 0.08 | 103.79 | 172.73 | 1.82 | -51.72 | 2122.22 | -2.11 | -27.88 | -1418.75 | -0.21 | 0 | -320.0 | 1.9 | 14.46 | 1050.0 | 0.04 | 100.0 | -33.33 | 0 | 0 | 0 | 0.92 | 97.71 | -38.83 | 0.63 | -11.27 | -11.27 | 0.1 | -80.77 | -89.13 | 0.09 | 12.5 | 12.5 | 0 | 0 | 0 | 42.11 | 111.97 | 482.78 |
| 20Q3 (4) | -2.11 | -337.08 | 0.0 | 3.77 | 9325.0 | 0.0 | -1.65 | -153.85 | 0.0 | 0 | 100.0 | 0.0 | 1.66 | 78.49 | 0.0 | 0.02 | -50.0 | 0.0 | 0 | 0 | 0.0 | 0.46 | -51.97 | 0.0 | 0.71 | 18.33 | 0.0 | 0.52 | 6.12 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | -351.67 | -325.22 | 0.0 |
| 20Q2 (3) | 0.89 | 256.0 | 0.0 | 0.04 | 102.96 | 0.0 | -0.65 | -32.65 | 0.0 | -0.07 | -250.0 | 0.0 | 0.93 | 184.55 | 0.0 | 0.04 | 33.33 | 0.0 | 0 | 0 | 0.0 | 0.96 | 14.7 | 0.0 | 0.6 | 39.53 | 0.0 | 0.49 | -36.36 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 156.14 | 430.88 | 0.0 |
| 20Q1 (2) | 0.25 | 327.27 | 0.0 | -1.35 | -1400.0 | 0.0 | -0.49 | -406.25 | 0.0 | -0.02 | 60.0 | 0.0 | -1.1 | -450.0 | 0.0 | 0.03 | -50.0 | 0.0 | 0 | 0 | 0.0 | 0.84 | -43.84 | 0.0 | 0.43 | -39.44 | 0.0 | 0.77 | -16.3 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | 29.41 | 367.38 | 0.0 |
| 19Q4 (1) | -0.11 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.2 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.50 | 0.0 | 0.0 | 0.71 | 0.0 | 0.0 | 0.92 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -11.00 | 0.0 | 0.0 |
