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) | -0.13 | 0 | -2.28 | 0 | 0.4 | -2.44 | 0 | 0 | -2.41 | 0 | 1.19 | 197.5 | 0.03 | 0 | 13.28 | 371.82 | -1.61 | 0 | -1.39 | 0 | 1.13 | 0.0 | 0.03 | 200.0 | 0.00 | 0 |
| 2022 (9) | 2.16 | -33.74 | -1.34 | 0 | 0.41 | 0 | -0.01 | 0 | 0.82 | -73.8 | 0.4 | 300.0 | -0.02 | 0 | 2.81 | 309.29 | 1.99 | -15.32 | 1.77 | -10.61 | 1.13 | -1.74 | 0.01 | 0.0 | 74.23 | -28.51 |
| 2021 (8) | 3.26 | 26.85 | -0.13 | 0 | -2.11 | 0 | 0 | 0 | 3.13 | 23.72 | 0.1 | 42.86 | 0 | 0 | 0.69 | 32.44 | 2.35 | 142.27 | 1.98 | 120.0 | 1.15 | -1.71 | 0.01 | -50.0 | 103.82 | -15.57 |
| 2020 (7) | 2.57 | 50.29 | -0.04 | 0 | -2.63 | 0 | 0.01 | 0 | 2.53 | 78.17 | 0.07 | -73.08 | 0 | 0 | 0.52 | -72.92 | 0.97 | 977.78 | 0.9 | 462.5 | 1.17 | -3.31 | 0.02 | 100.0 | 122.97 | -0.76 |
| 2019 (6) | 1.71 | 228.85 | -0.29 | 0 | -1.66 | 0 | -0.02 | 0 | 1.42 | 0 | 0.26 | -77.78 | -0.01 | 0 | 1.92 | -72.3 | 0.09 | -94.55 | 0.16 | -88.49 | 1.21 | 17.48 | 0.01 | 0.0 | 123.91 | 479.06 |
| 2018 (5) | 0.52 | -88.39 | -1.18 | 0 | 0.56 | 0 | 0 | 0 | -0.66 | 0 | 1.17 | -38.74 | 0.01 | 0 | 6.92 | -27.36 | 1.65 | -51.33 | 1.39 | -50.0 | 1.03 | 80.7 | 0.01 | 0.0 | 21.40 | -83.95 |
| 2017 (4) | 4.48 | 174.85 | -1.93 | 0 | -2.04 | 0 | 0.02 | 0 | 2.55 | 0 | 1.91 | -77.71 | -0.02 | 0 | 9.53 | -81.41 | 3.39 | 12.25 | 2.78 | 8.59 | 0.57 | 50.0 | 0.01 | 0.0 | 133.33 | 141.31 |
| 2016 (3) | 1.63 | -54.85 | -8.29 | 0 | 3.47 | 638.3 | 0 | 0 | -6.66 | 0 | 8.57 | 757.0 | 0 | 0 | 51.26 | 558.64 | 3.02 | 92.36 | 2.56 | 76.55 | 0.38 | -25.49 | 0.01 | 0.0 | 55.25 | -69.85 |
| 2015 (2) | 3.61 | 86.08 | -1.36 | 0 | 0.47 | 0 | 0.01 | 0 | 2.25 | 33.14 | 1.0 | 354.55 | 0 | 0 | 7.78 | 239.58 | 1.57 | 61.86 | 1.45 | 49.48 | 0.51 | -25.0 | 0.01 | 0.0 | 183.25 | 56.8 |
| 2014 (1) | 1.94 | 173.24 | -0.25 | 0 | -1.06 | 0 | -0.01 | 0 | 1.69 | 207.27 | 0.22 | 37.5 | 0 | 0 | 2.29 | 24.9 | 0.97 | 321.74 | 0.97 | 304.17 | 0.68 | -28.42 | 0.01 | 0.0 | 116.87 | 97.52 |
| 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) | -0.07 | -117.5 | -170.0 | -0.24 | 59.32 | 78.57 | 0.27 | 325.0 | 200.0 | 0 | -100.0 | 0 | -0.31 | -63.16 | 69.61 | 0.12 | -20.0 | -14.29 | 0.01 | 0 | 0.0 | 5.17 | -19.66 | -25.74 | -0.43 | -38.71 | 34.85 | -0.38 | -46.15 | 35.59 | 0.29 | 3.57 | 3.57 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 24Q2 (19) | 0.4 | 385.71 | 344.44 | -0.59 | -227.78 | -436.36 | -0.12 | -118.18 | -500.0 | 0.01 | 0 | 0 | -0.19 | 40.62 | -850.0 | 0.15 | -28.57 | 36.36 | 0 | 0 | -100.0 | 6.44 | -35.01 | 39.88 | -0.31 | 16.22 | -14.81 | -0.26 | 16.13 | -30.0 | 0.28 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 1333.33 | 0 | 1085.19 |
| 24Q1 (18) | -0.14 | -600.0 | 53.33 | -0.18 | 78.31 | 18.18 | 0.66 | -7.04 | 3400.0 | 0 | 0 | 0 | -0.32 | 62.35 | 38.46 | 0.21 | -70.42 | -8.7 | 0 | 0 | 0 | 9.91 | -72.24 | 10.68 | -0.37 | 43.94 | -1750.0 | -0.31 | 51.56 | -875.0 | 0.28 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 0.00 | 0 | 100.0 |
| 23Q4 (17) | -0.02 | -120.0 | -104.0 | -0.83 | 25.89 | -167.74 | 0.71 | 362.96 | 3650.0 | 0 | 0 | 0 | -0.85 | 16.67 | -547.37 | 0.71 | 407.14 | 446.15 | 0 | -100.0 | 100.0 | 35.68 | 412.24 | 753.54 | -0.66 | 0.0 | -344.44 | -0.64 | -8.47 | -526.67 | 0.28 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 0.00 | 0 | -100.0 |
| 23Q3 (16) | 0.1 | 11.11 | -86.84 | -1.12 | -918.18 | -28.74 | -0.27 | -1250.0 | -193.1 | 0 | 0 | 0 | -1.02 | -5000.0 | -827.27 | 0.14 | 27.27 | 16.67 | 0.01 | 0.0 | 0 | 6.97 | 51.33 | 111.28 | -0.66 | -144.44 | -240.43 | -0.59 | -195.0 | -220.41 | 0.28 | 0.0 | -3.45 | 0.01 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q2 (15) | 0.09 | 130.0 | -76.32 | -0.11 | 50.0 | -37.5 | -0.02 | 0.0 | -111.76 | 0 | 0 | 100.0 | -0.02 | 96.15 | -106.67 | 0.11 | -52.17 | 57.14 | 0.01 | 0 | 0.0 | 4.60 | -48.57 | 159.71 | -0.27 | -1250.0 | -136.49 | -0.2 | -600.0 | -129.85 | 0.28 | 0.0 | -3.45 | 0 | 0 | 0 | 112.50 | 220.0 | 184.21 |
| 23Q1 (14) | -0.3 | -160.0 | -157.69 | -0.22 | 29.03 | -175.0 | -0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -0.52 | -373.68 | -218.18 | 0.23 | 76.92 | 228.57 | 0 | 100.0 | 0 | 8.95 | 114.1 | 347.47 | -0.02 | -107.41 | -103.92 | 0.04 | -73.33 | -91.11 | 0.28 | 0.0 | 0.0 | 0 | 0 | 0 | -93.75 | -180.62 | -231.61 |
| 22Q4 (13) | 0.5 | -34.21 | -54.55 | -0.31 | 64.37 | -342.86 | -0.02 | -106.9 | 84.62 | 0 | 0 | 0 | 0.19 | 272.73 | -81.55 | 0.13 | 8.33 | 333.33 | -0.01 | 0 | 0.0 | 4.18 | 26.8 | 435.05 | 0.27 | -42.55 | -63.51 | 0.15 | -69.39 | -75.41 | 0.28 | -3.45 | -3.45 | 0 | 0 | 0 | 116.28 | 19.34 | -4.86 |
| 22Q3 (12) | 0.76 | 100.0 | 10.14 | -0.87 | -987.5 | -8600.0 | 0.29 | 70.59 | 122.48 | 0 | 100.0 | 0 | -0.11 | -136.67 | -116.18 | 0.12 | 71.43 | 300.0 | 0 | -100.0 | 0 | 3.30 | 86.03 | 298.9 | 0.47 | -36.49 | -27.69 | 0.49 | -26.87 | -10.91 | 0.29 | 0.0 | 0.0 | 0 | 0 | 0 | 97.44 | 146.15 | 18.62 |
| 22Q2 (11) | 0.38 | -26.92 | -48.65 | -0.08 | 0.0 | -300.0 | 0.17 | 950.0 | 230.77 | -0.01 | 0 | 0 | 0.3 | -31.82 | -58.33 | 0.07 | 0.0 | 250.0 | 0.01 | 0 | 0 | 1.77 | -11.39 | 213.67 | 0.74 | 45.1 | 45.1 | 0.67 | 48.89 | 48.89 | 0.29 | 3.57 | 0.0 | 0 | 0 | 0 | 39.58 | -44.43 | -60.42 |
| 22Q1 (10) | 0.52 | -52.73 | -27.78 | -0.08 | -14.29 | -300.0 | -0.02 | 84.62 | 96.36 | 0 | 0 | 0 | 0.44 | -57.28 | -37.14 | 0.07 | 133.33 | 250.0 | 0 | 100.0 | 0 | 2.00 | 156.0 | 253.0 | 0.51 | -31.08 | 13.33 | 0.45 | -26.23 | 21.62 | 0.28 | -3.45 | -3.45 | 0 | 0 | 0 | 71.23 | -41.72 | -34.7 |
| 21Q4 (9) | 1.1 | 59.42 | 189.47 | -0.07 | -600.0 | -250.0 | -0.13 | 89.92 | 86.46 | 0 | 0 | 0 | 1.03 | 51.47 | 186.11 | 0.03 | 0.0 | 50.0 | -0.01 | 0 | 0 | 0.78 | -5.47 | 35.55 | 0.74 | 13.85 | 100.0 | 0.61 | 10.91 | 74.29 | 0.29 | 0.0 | 0.0 | 0 | 0 | 0 | 122.22 | 48.79 | 105.85 |
| 21Q3 (8) | 0.69 | -6.76 | -44.8 | -0.01 | 50.0 | 0 | -1.29 | -892.31 | -32.99 | 0 | 0 | 100.0 | 0.68 | -5.56 | -45.6 | 0.03 | 50.0 | 200.0 | 0 | 0 | 0 | 0.83 | 46.28 | 197.52 | 0.65 | 27.45 | 182.61 | 0.55 | 22.22 | 223.53 | 0.29 | 0.0 | 0.0 | 0 | 0 | 0 | 82.14 | -17.86 | -69.77 |
| 21Q2 (7) | 0.74 | 2.78 | 12.12 | -0.02 | 0.0 | 0 | -0.13 | 76.36 | 74.0 | 0 | 0 | -100.0 | 0.72 | 2.86 | 9.09 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 0.56 | -0.28 | 135.03 | 0.51 | 13.33 | 96.15 | 0.45 | 21.62 | 55.17 | 0.29 | 0.0 | 0.0 | 0 | 0 | 0 | 100.00 | -8.33 | -12.12 |
| 21Q1 (6) | 0.72 | 89.47 | 157.14 | -0.02 | 0.0 | 0.0 | -0.55 | 42.71 | -175.0 | 0 | 0 | -100.0 | 0.7 | 94.44 | 169.23 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 0.57 | -1.7 | -49.76 | 0.45 | 21.62 | 309.09 | 0.37 | 5.71 | 311.11 | 0.29 | 0.0 | 0.0 | 0 | 0 | 0 | 109.09 | 83.73 | 48.05 |
| 20Q4 (5) | 0.38 | -69.6 | 8.57 | -0.02 | 0 | 0.0 | -0.96 | 1.03 | -269.23 | 0 | 100.0 | 100.0 | 0.36 | -71.2 | 9.09 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 0.58 | 107.49 | 76.95 | 0.37 | 60.87 | 1750.0 | 0.35 | 105.88 | 1066.67 | 0.29 | 0.0 | -3.33 | 0 | 0 | 0 | 59.38 | -78.15 | -44.02 |
| 20Q3 (4) | 1.25 | 89.39 | 0.0 | 0 | 0 | 0.0 | -0.97 | -94.0 | 0.0 | -0.03 | -250.0 | 0.0 | 1.25 | 89.39 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.28 | 15.56 | 0.0 | 0.23 | -11.54 | 0.0 | 0.17 | -41.38 | 0.0 | 0.29 | 0.0 | 0.0 | 0 | 0 | 0.0 | 271.74 | 138.8 | 0.0 |
| 20Q2 (3) | 0.66 | 135.71 | 0.0 | 0 | 100.0 | 0.0 | -0.5 | -150.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.66 | 153.85 | 0.0 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0.0 | 0.24 | -78.69 | 0.0 | 0.26 | 136.36 | 0.0 | 0.29 | 222.22 | 0.0 | 0.29 | 0.0 | 0.0 | 0 | 0 | 0.0 | 113.79 | 54.43 | 0.0 |
| 20Q1 (2) | 0.28 | -20.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.2 | 23.08 | 0.0 | 0.02 | 200.0 | 0.0 | 0.26 | -21.21 | 0.0 | 0.03 | 200.0 | 0.0 | 0 | 0 | 0.0 | 1.13 | 246.24 | 0.0 | 0.11 | 450.0 | 0.0 | 0.09 | 200.0 | 0.0 | 0.29 | -3.33 | 0.0 | 0 | 0 | 0.0 | 73.68 | -30.53 | 0.0 |
| 19Q4 (1) | 0.35 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.26 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 106.06 | 0.0 | 0.0 |
