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) | -2.65 | 0 | 0.69 | -82.44 | 2.4 | 0 | -0.03 | 0 | -1.96 | 0 | 0.07 | 40.0 | 0 | 0 | 0.10 | -18.81 | 3.99 | 46.15 | 3.51 | 44.44 | 0.54 | 8.0 | 0.07 | 75.0 | -64.32 | 0 |
| 2022 (9) | -3.04 | 0 | 3.93 | 0 | -2.85 | 0 | 0.11 | 120.0 | 0.89 | -86.22 | 0.05 | 66.67 | 0 | 0 | 0.13 | 46.03 | 2.73 | 102.22 | 2.43 | -10.99 | 0.5 | 38.89 | 0.04 | 100.0 | -102.36 | 0 |
| 2021 (8) | 8.11 | 318.04 | -1.65 | 0 | -1.13 | 0 | 0.05 | 0 | 6.46 | 316.77 | 0.03 | -66.67 | 0 | 0 | 0.09 | -72.41 | 1.35 | -0.74 | 2.73 | 102.22 | 0.36 | 28.57 | 0.02 | 0 | 260.77 | 119.1 |
| 2020 (7) | 1.94 | -46.26 | -0.39 | 0 | -5.97 | 0 | -0.1 | 0 | 1.55 | -41.06 | 0.09 | 80.0 | 0 | 0 | 0.32 | 68.62 | 1.36 | -13.38 | 1.35 | 80.0 | 0.28 | 0.0 | 0 | 0 | 119.02 | -66.04 |
| 2019 (6) | 3.61 | 544.64 | -0.98 | 0 | -1.08 | 0 | 1.2 | 11900.0 | 2.63 | 387.04 | 0.05 | 66.67 | 0 | 0 | 0.19 | -12.07 | 1.57 | 86.9 | 0.75 | -1.32 | 0.28 | 600.0 | 0 | 0 | 350.49 | 400.69 |
| 2018 (5) | 0.56 | -78.87 | -0.02 | 0 | -0.66 | 0 | 0.01 | -99.48 | 0.54 | -81.31 | 0.03 | 50.0 | 0 | 0 | 0.21 | 42.64 | 0.84 | -9.68 | 0.76 | 0.0 | 0.04 | 0.0 | 0 | 0 | 70.00 | -78.87 |
| 2017 (4) | 2.65 | 143.12 | 0.24 | 0 | -0.59 | 0 | 1.93 | 271.15 | 2.89 | 170.09 | 0.02 | -33.33 | 0 | 0 | 0.15 | -43.25 | 0.93 | 9.41 | 0.76 | 5.56 | 0.04 | 0.0 | 0 | 0 | 331.25 | 134.0 |
| 2016 (3) | 1.09 | 0 | -0.02 | 0 | -0.59 | 0 | 0.52 | 0 | 1.07 | 0 | 0.03 | 0.0 | 0 | 0 | 0.26 | 26.95 | 0.85 | -2.3 | 0.72 | -10.0 | 0.04 | 0.0 | 0.01 | 0.0 | 141.56 | 0 |
| 2015 (2) | -1.02 | 0 | -0.03 | 0 | -0.55 | 0 | -0.03 | 0 | -1.05 | 0 | 0.03 | 0.0 | 0 | 0 | 0.21 | -6.36 | 0.87 | 27.94 | 0.8 | 0.0 | 0.04 | 33.33 | 0.01 | 0.0 | -120.00 | 0 |
| 2014 (1) | 1.27 | -8.63 | -0.61 | 0 | -0.88 | 0 | -0.86 | 0 | 0.66 | -50.38 | 0.03 | 0.0 | 0 | 0 | 0.22 | -17.06 | 0.68 | -37.04 | 0.8 | -18.37 | 0.03 | 0.0 | 0.01 | 0.0 | 151.19 | 10.95 |
| 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) | 12.17 | 373.54 | 663.43 | 0 | 100.0 | 100.0 | -3.1 | -434.48 | -35.96 | 0.15 | 1400.0 | 1600.0 | 12.17 | 375.39 | 655.71 | 0.02 | 100.0 | -33.33 | 0 | 0 | 0 | 0.12 | 120.77 | -25.79 | 1.19 | 0.85 | 14.42 | 1.07 | 3.88 | 13.83 | 0.13 | 0.0 | -7.14 | 0.02 | 0.0 | 0.0 | 997.54 | 358.01 | 608.01 |
| 24Q2 (19) | 2.57 | 30.46 | -47.44 | -0.01 | 0.0 | 50.0 | -0.58 | 47.75 | 50.43 | 0.01 | 105.88 | 200.0 | 2.56 | 30.61 | -47.43 | 0.01 | 0 | -50.0 | 0 | 0 | 0 | 0.06 | 0 | -52.27 | 1.18 | -0.84 | 12.38 | 1.03 | -3.74 | 6.19 | 0.13 | -7.14 | 0.0 | 0.02 | 0.0 | 0.0 | 217.80 | 35.98 | -50.12 |
| 24Q1 (18) | 1.97 | 120.78 | -51.95 | -0.01 | 85.71 | -101.23 | -1.11 | -139.5 | -136.51 | -0.17 | 0 | 0 | 1.96 | 120.52 | -60.08 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 1.19 | 21.43 | 29.35 | 1.07 | 35.44 | 33.75 | 0.14 | 7.69 | 7.69 | 0.02 | 0.0 | 0.0 | 160.16 | 115.88 | -62.89 |
| 23Q4 (17) | -9.48 | -338.89 | -119.95 | -0.07 | -133.33 | -103.85 | 2.81 | 223.25 | 1856.25 | 0 | 100.0 | -100.0 | -9.55 | -336.07 | -283.53 | 0.02 | -33.33 | 0 | 0 | 0 | 0 | 0.10 | -42.41 | 0 | 0.98 | -5.77 | -2.97 | 0.79 | -15.96 | -5.95 | 0.13 | -7.14 | 0.0 | 0.02 | 0.0 | 0.0 | -1008.51 | -413.59 | -131.65 |
| 23Q3 (16) | -2.16 | -144.17 | -162.07 | -0.03 | -50.0 | -100.55 | -2.28 | -94.87 | 4.2 | -0.01 | 0.0 | 80.0 | -2.19 | -144.97 | -124.41 | 0.03 | 50.0 | 200.0 | 0 | 0 | 0 | 0.17 | 42.0 | 106.72 | 1.04 | -0.95 | 9.47 | 0.94 | -3.09 | 5.62 | 0.14 | 7.69 | 0.0 | 0.02 | 0.0 | 100.0 | -196.36 | -144.97 | -158.68 |
| 23Q2 (15) | 4.89 | 19.27 | 12325.0 | -0.02 | -102.47 | 99.42 | -1.17 | -138.49 | -368.0 | -0.01 | 0 | 50.0 | 4.87 | -0.81 | 240.75 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0 | 0.12 | 38.18 | -55.48 | 1.05 | 14.13 | 150.0 | 0.97 | 21.25 | 185.29 | 0.13 | 0.0 | 8.33 | 0.02 | 0.0 | 100.0 | 436.61 | 1.17 | 5230.13 |
| 23Q1 (14) | 4.1 | 195.13 | 289.81 | 0.81 | -55.49 | 1925.0 | 3.04 | 2000.0 | 5166.67 | 0 | -100.0 | -100.0 | 4.91 | 297.19 | 331.6 | 0.01 | 0 | -50.0 | 0 | 0 | 0 | 0.08 | 0 | -70.84 | 0.92 | -8.91 | 162.86 | 0.8 | -4.76 | 116.22 | 0.13 | 0.0 | 8.33 | 0.02 | 0.0 | 100.0 | 431.58 | 199.13 | 199.9 |
| 22Q4 (13) | -4.31 | -223.85 | -157.16 | 1.82 | -66.85 | 456.86 | -0.16 | 93.28 | 69.23 | 0.14 | 380.0 | 1500.0 | -2.49 | -127.76 | -135.42 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 1.01 | 6.32 | 531.25 | 0.84 | -5.62 | -37.31 | 0.13 | -7.14 | 8.33 | 0.02 | 100.0 | 0.0 | -435.35 | -230.11 | -185.45 |
| 22Q3 (12) | 3.48 | 8800.0 | 71.43 | 5.49 | 260.53 | 306.39 | -2.38 | -852.0 | -255.22 | -0.05 | -150.0 | 28.57 | 8.97 | 359.25 | 1523.81 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0 | 0.08 | -69.42 | -36.34 | 0.95 | 126.19 | 120.93 | 0.89 | 161.76 | 89.36 | 0.14 | 16.67 | 40.0 | 0.01 | 0.0 | 0 | 334.62 | 4031.73 | -6.04 |
| 22Q2 (11) | -0.04 | 98.15 | 95.65 | -3.42 | -8650.0 | -365.12 | -0.25 | -316.67 | -733.33 | -0.02 | -140.0 | -122.22 | -3.46 | -63.21 | -1035.14 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 0.26 | -9.49 | 136.63 | 0.42 | 20.0 | 2.44 | 0.34 | -8.11 | -15.0 | 0.12 | 0.0 | 71.43 | 0.01 | 0.0 | 0 | -8.51 | 98.03 | 95.65 |
| 22Q1 (10) | -2.16 | -128.65 | -300.0 | 0.04 | 107.84 | -82.61 | -0.06 | 88.46 | -166.67 | 0.05 | 600.0 | 25.0 | -2.12 | -130.16 | -583.87 | 0.02 | 100.0 | 0 | 0 | 0 | 0 | 0.29 | 145.71 | 0 | 0.35 | 118.75 | 0.0 | 0.37 | -72.39 | -28.85 | 0.12 | 0.0 | 71.43 | 0.01 | -50.0 | 0 | -432.00 | -184.8 | -372.0 |
| 21Q4 (9) | 7.54 | 271.43 | 15180.0 | -0.51 | 80.83 | -5200.0 | -0.52 | 22.39 | -44.44 | -0.01 | 85.71 | 75.0 | 7.03 | 1215.87 | 17675.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.12 | -6.4 | 13.03 | 0.16 | -62.79 | -42.86 | 1.34 | 185.11 | 415.38 | 0.12 | 20.0 | 71.43 | 0.02 | 0 | 0 | 509.46 | 43.05 | 3462.43 |
| 21Q3 (8) | 2.03 | 320.65 | -9.78 | -2.66 | -306.2 | -6550.0 | -0.67 | -2133.33 | 34.31 | -0.07 | -177.78 | -16.67 | -0.63 | -270.27 | -128.51 | 0.01 | 0.0 | -75.0 | 0 | 0 | 0 | 0.13 | 13.67 | -75.09 | 0.43 | 4.88 | 22.86 | 0.47 | 17.5 | 27.03 | 0.1 | 42.86 | 66.67 | 0 | 0 | 0 | 356.14 | 281.94 | -31.94 |
| 21Q2 (7) | -0.92 | -70.37 | -1122.22 | 1.29 | 460.87 | 479.41 | -0.03 | -133.33 | 92.86 | 0.09 | 125.0 | 125.0 | 0.37 | 219.35 | 248.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.11 | 0 | -32.85 | 0.41 | 17.14 | 7.89 | 0.4 | -23.08 | 8.11 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | -195.74 | -113.87 | -1056.97 |
| 21Q1 (6) | -0.54 | -980.0 | -54.29 | 0.23 | 2200.0 | 1250.0 | 0.09 | 125.0 | 102.16 | 0.04 | 200.0 | 233.33 | -0.31 | -675.0 | 16.22 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.35 | 25.0 | -2.78 | 0.52 | 100.0 | 48.57 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | -91.53 | -504.07 | -9.83 |
| 20Q4 (5) | -0.05 | -102.22 | -102.46 | 0.01 | 125.0 | 0.0 | -0.36 | 64.71 | -3500.0 | -0.04 | 33.33 | 0 | -0.04 | -101.81 | -101.96 | 0.01 | -75.0 | 0 | 0 | 0 | 0 | 0.10 | -79.38 | 0 | 0.28 | -20.0 | 21.74 | 0.26 | -29.73 | 62.5 | 0.07 | 16.67 | 133.33 | 0 | 0 | 0 | -15.15 | -102.9 | -101.42 |
| 20Q3 (4) | 2.25 | 2400.0 | 0.0 | -0.04 | 88.24 | 0.0 | -1.02 | -142.86 | 0.0 | -0.06 | -250.0 | 0.0 | 2.21 | 984.0 | 0.0 | 0.04 | 300.0 | 0.0 | 0 | 0 | 0.0 | 0.51 | 206.48 | 0.0 | 0.35 | -7.89 | 0.0 | 0.37 | 0.0 | 0.0 | 0.06 | -14.29 | 0.0 | 0 | 0 | 0.0 | 523.26 | 2458.14 | 0.0 |
| 20Q2 (3) | 0.09 | 125.71 | 0.0 | -0.34 | -1600.0 | 0.0 | -0.42 | 89.93 | 0.0 | 0.04 | 233.33 | 0.0 | -0.25 | 32.43 | 0.0 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0.0 | 0.17 | -58.29 | 0.0 | 0.38 | 5.56 | 0.0 | 0.37 | 5.71 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | 20.45 | 124.55 | 0.0 |
| 20Q1 (2) | -0.35 | -117.24 | 0.0 | -0.02 | -300.0 | 0.0 | -4.17 | -41600.0 | 0.0 | -0.03 | 0 | 0.0 | -0.37 | -118.14 | 0.0 | 0.02 | 0 | 0.0 | 0 | 0 | 0.0 | 0.40 | 0 | 0.0 | 0.36 | 56.52 | 0.0 | 0.35 | 118.75 | 0.0 | 0.07 | 133.33 | 0.0 | 0 | 0 | 0.0 | -83.33 | -107.8 | 0.0 |
| 19Q4 (1) | 2.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1068.42 | 0.0 | 0.0 |
