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) | 1.17 | -68.88 | -2.18 | 0 | 0.44 | 0 | 0 | 0 | -1.01 | 0 | 1.8 | -47.98 | 0.02 | -66.67 | 9.98 | -43.53 | 0.88 | -31.25 | 2.03 | 2.01 | 1.13 | 10.78 | 0 | 0 | 37.03 | -70.36 |
| 2022 (9) | 3.76 | 178.52 | -3.17 | 0 | -3.25 | 0 | 0.01 | -96.43 | 0.59 | -90.08 | 3.46 | 66.35 | 0.06 | 500.0 | 17.68 | 68.98 | 1.28 | 30.61 | 1.99 | -73.22 | 1.02 | 2.0 | 0 | 0 | 124.92 | 680.96 |
| 2021 (8) | 1.35 | 2.27 | 4.6 | 194.87 | -3.45 | 0 | 0.28 | 0 | 5.95 | 106.6 | 2.08 | 530.3 | 0.01 | 0 | 10.46 | 453.89 | 0.98 | 68.97 | 7.43 | 569.37 | 1.0 | -7.41 | 0.01 | 0 | 16.00 | -73.46 |
| 2020 (7) | 1.32 | 109.52 | 1.56 | 0 | -1.68 | 0 | -0.14 | 0 | 2.88 | 0 | 0.33 | -87.36 | 0 | 0 | 1.89 | -88.36 | 0.58 | 0 | 1.11 | 0 | 1.08 | 0.0 | 0 | 0 | 60.27 | -8.15 |
| 2019 (6) | 0.63 | -44.25 | -2.03 | 0 | 1.22 | 197.56 | 0 | 0 | -1.4 | 0 | 2.61 | 65.19 | 0 | 0 | 16.23 | 80.5 | -0.1 | 0 | -0.12 | 0 | 1.08 | 14.89 | 0 | 0 | 65.62 | -43.09 |
| 2018 (5) | 1.13 | -34.68 | -1.45 | 0 | 0.41 | 0 | -0.02 | 0 | -0.32 | 0 | 1.58 | 172.41 | 0 | 0 | 8.99 | 199.7 | 0.09 | -90.62 | 0.04 | -94.44 | 0.94 | 5.62 | 0 | 0 | 115.31 | 8.64 |
| 2017 (4) | 1.73 | -26.07 | -0.59 | 0 | -1.81 | 0 | 0.04 | 0 | 1.14 | -27.39 | 0.58 | -49.57 | 0.02 | 0.0 | 3.00 | -49.7 | 0.96 | -28.89 | 0.72 | -13.25 | 0.89 | 5.95 | 0.02 | 0.0 | 106.13 | -23.35 |
| 2016 (3) | 2.34 | -7.51 | -0.77 | 0 | -1.53 | 0 | -0.08 | 0 | 1.57 | 52.43 | 1.15 | -20.69 | 0.02 | 0 | 5.96 | -17.19 | 1.35 | -25.82 | 0.83 | -35.16 | 0.84 | 13.51 | 0.02 | 100.0 | 138.46 | 11.1 |
| 2015 (2) | 2.53 | 27.14 | -1.5 | 0 | -1.77 | 0 | 0.02 | 0 | 1.03 | 134.09 | 1.45 | 8.21 | -0.04 | 0 | 7.20 | 34.6 | 1.82 | -12.5 | 1.28 | -29.67 | 0.74 | 23.33 | 0.01 | 0.0 | 124.63 | 52.19 |
| 2014 (1) | 1.99 | 87.74 | -1.55 | 0 | 0.46 | 0 | -0.11 | 0 | 0.44 | -48.84 | 1.34 | 52.27 | -0.01 | 0 | 5.35 | 31.9 | 2.08 | 420.0 | 1.82 | 355.0 | 0.6 | 20.0 | 0.01 | 0.0 | 81.89 | -29.7 |
| 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) | 2.72 | 2042.86 | 147.27 | -0.43 | -10.26 | -207.14 | -2.19 | -529.41 | -180.77 | -0.01 | 0 | 50.0 | 2.29 | 532.08 | 138.54 | 0.06 | -85.37 | -77.78 | 0 | -100.0 | -100.0 | 1.28 | -82.31 | -80.24 | 0.12 | -79.66 | -57.14 | 0.24 | -74.47 | -66.2 | 0.29 | 0.0 | 3.57 | 0 | 0 | 0 | 513.21 | 4608.89 | 361.89 |
| 24Q2 (19) | -0.14 | 0.0 | -151.85 | -0.39 | -1200.0 | 15.22 | 0.51 | 750.0 | 1600.0 | 0 | -100.0 | -100.0 | -0.53 | -211.76 | -178.95 | 0.41 | 272.73 | -10.87 | 0.01 | 0.0 | 0.0 | 7.22 | 163.8 | -24.99 | 0.59 | 1375.0 | 40.48 | 0.94 | 154.05 | 44.62 | 0.29 | 3.57 | 3.57 | 0 | 0 | 0 | -11.38 | 47.15 | -139.21 |
| 24Q1 (18) | -0.14 | -300.0 | 48.15 | -0.03 | 95.31 | 96.77 | 0.06 | -87.76 | -91.55 | 0.01 | 150.0 | 0 | -0.17 | 70.18 | 85.83 | 0.11 | -21.43 | -88.3 | 0.01 | 0 | 0 | 2.74 | -23.97 | -84.92 | 0.04 | 300.0 | -80.0 | 0.37 | 12.12 | 5.71 | 0.28 | 0.0 | 0.0 | 0 | 0 | 0 | -21.54 | -287.69 | 49.74 |
| 23Q4 (17) | 0.07 | -93.64 | -91.95 | -0.64 | -357.14 | 42.86 | 0.49 | 162.82 | 206.25 | -0.02 | 0.0 | 0 | -0.57 | -159.38 | -128.0 | 0.14 | -48.15 | -87.93 | 0 | -100.0 | 0 | 3.60 | -44.28 | -86.41 | -0.02 | -107.14 | -128.57 | 0.33 | -53.52 | 43.48 | 0.28 | 0.0 | 3.7 | 0 | 0 | 0 | 11.48 | -89.67 | -93.4 |
| 23Q3 (16) | 1.1 | 307.41 | 107.55 | -0.14 | 69.57 | 69.57 | -0.78 | -2700.0 | 74.34 | -0.02 | -150.0 | 60.0 | 0.96 | 605.26 | 1271.43 | 0.27 | -41.3 | -67.07 | 0.01 | 0.0 | -83.33 | 6.46 | -32.88 | -63.69 | 0.28 | -33.33 | -30.0 | 0.71 | 9.23 | -20.22 | 0.28 | 0.0 | 7.69 | 0 | 0 | 0 | 111.11 | 282.72 | 141.09 |
| 23Q2 (15) | 0.27 | 200.0 | -85.25 | -0.46 | 50.54 | 29.23 | 0.03 | -95.77 | 107.89 | 0.04 | 0 | -20.0 | -0.19 | 84.17 | -116.1 | 0.46 | -51.06 | -8.0 | 0.01 | 0 | 0 | 9.62 | -46.97 | 0.47 | 0.42 | 110.0 | 16.67 | 0.65 | 85.71 | 35.42 | 0.28 | 0.0 | 16.67 | 0 | 0 | 0 | 29.03 | 167.74 | -88.58 |
| 23Q1 (14) | -0.27 | -131.03 | -150.94 | -0.93 | 16.96 | 1.06 | 0.71 | 343.75 | 7000.0 | 0 | 0 | -100.0 | -1.2 | -380.0 | -192.68 | 0.94 | -18.97 | -3.09 | 0 | 0 | 0 | 18.15 | -31.48 | 0.46 | 0.2 | 185.71 | -55.56 | 0.35 | 52.17 | -7.89 | 0.28 | 3.7 | 12.0 | 0 | 0 | 0 | -42.86 | -124.63 | -150.94 |
| 22Q4 (13) | 0.87 | 64.15 | 314.29 | -1.12 | -143.48 | -86.67 | 0.16 | 105.26 | 110.74 | 0 | 100.0 | 0 | -0.25 | -457.14 | 35.9 | 1.16 | 41.46 | 427.27 | 0 | -100.0 | 0 | 26.48 | 48.89 | 556.08 | 0.07 | -82.5 | -81.58 | 0.23 | -74.16 | -51.06 | 0.27 | 3.85 | 8.0 | 0 | 0 | 0 | 174.00 | 277.55 | 496.57 |
| 22Q3 (12) | 0.53 | -71.04 | 857.14 | -0.46 | 29.23 | -107.29 | -3.04 | -700.0 | -77.78 | -0.05 | -200.0 | -350.0 | 0.07 | -94.07 | -98.88 | 0.82 | 64.0 | -13.68 | 0.06 | 0 | 0 | 17.79 | 85.7 | 3.92 | 0.4 | 11.11 | 1233.33 | 0.89 | 85.42 | -85.62 | 0.26 | 8.33 | 8.33 | 0 | 0 | 0 | 46.09 | -81.87 | 4333.42 |
| 22Q2 (11) | 1.83 | 245.28 | 28.87 | -0.65 | 30.85 | -3.17 | -0.38 | -3900.0 | -575.0 | 0.05 | 400.0 | -95.41 | 1.18 | 387.8 | 49.37 | 0.5 | -48.45 | 51.52 | 0 | 0 | 0 | 9.58 | -46.97 | 34.39 | 0.36 | -20.0 | 50.0 | 0.48 | 26.32 | -11.11 | 0.24 | -4.0 | -4.0 | 0 | 0 | 0 | 254.17 | 202.12 | 41.4 |
| 22Q1 (10) | 0.53 | 152.38 | 352.38 | -0.94 | -56.67 | -95.83 | 0.01 | 100.67 | 103.03 | 0.01 | 0 | 101.19 | -0.41 | -5.13 | 40.58 | 0.97 | 340.91 | 70.18 | 0 | 0 | 0 | 18.06 | 347.48 | 34.37 | 0.45 | 18.42 | 36.36 | 0.38 | -19.15 | 65.22 | 0.25 | 0.0 | -3.85 | 0 | 0 | 0 | 84.13 | 188.44 | 296.3 |
| 21Q4 (9) | 0.21 | 400.0 | -70.42 | -0.6 | -109.51 | -129.27 | -1.49 | 12.87 | 11.31 | 0 | -100.0 | 100.0 | -0.39 | -106.25 | -114.13 | 0.22 | -76.84 | 633.33 | 0 | 0 | 0 | 4.04 | -76.42 | 490.7 | 0.38 | 1166.67 | 153.33 | 0.47 | -92.41 | -47.19 | 0.25 | 4.17 | -3.85 | 0 | 0 | 0 | 29.17 | 2779.17 | -52.76 |
| 21Q3 (8) | -0.07 | -104.93 | 63.16 | 6.31 | 1101.59 | 4607.14 | -1.71 | -2237.5 | -510.71 | 0.02 | -98.17 | 122.22 | 6.24 | 689.87 | 1990.91 | 0.95 | 187.88 | 0 | 0 | 0 | 0 | 17.12 | 140.16 | 0 | 0.03 | -87.5 | -90.62 | 6.19 | 1046.3 | 1339.53 | 0.24 | -4.0 | -7.69 | 0 | 0 | 0 | -1.09 | -100.61 | 96.05 |
| 21Q2 (7) | 1.42 | 776.19 | 71.08 | -0.63 | -31.25 | -142.31 | 0.08 | 124.24 | 120.0 | 1.09 | 229.76 | 3733.33 | 0.79 | 214.49 | 38.6 | 0.33 | -42.11 | 73.68 | 0 | 0 | 0 | 7.13 | -46.98 | 56.05 | 0.24 | -27.27 | 242.86 | 0.54 | 134.78 | 370.0 | 0.25 | -3.85 | -10.71 | 0 | 0 | 0 | 179.75 | 519.41 | -82.68 |
| 21Q1 (6) | -0.21 | -129.58 | -600.0 | -0.48 | -123.41 | -433.33 | -0.33 | 80.36 | -148.53 | -0.84 | -4100.0 | 0 | -0.69 | -125.0 | -475.0 | 0.57 | 1800.0 | 470.0 | 0 | 0 | 0 | 13.44 | 1867.22 | 456.56 | 0.33 | 120.0 | 1000.0 | 0.23 | -74.16 | 2400.0 | 0.26 | 0.0 | -7.14 | 0 | 0 | 0 | -42.86 | -169.42 | -285.71 |
| 20Q4 (5) | 0.71 | 473.68 | 82.05 | 2.05 | 1564.29 | 4000.0 | -1.68 | -500.0 | -500.0 | -0.02 | 77.78 | 0.0 | 2.76 | 936.36 | 527.27 | 0.03 | 0 | 50.0 | 0 | 0 | 0 | 0.68 | 0 | 51.37 | 0.15 | -53.12 | 200.0 | 0.89 | 106.98 | 8800.0 | 0.26 | 0.0 | -7.14 | 0 | 0 | 0 | 61.74 | 324.21 | -54.09 |
| 20Q3 (4) | -0.19 | -122.89 | 0.0 | -0.14 | 46.15 | 0.0 | -0.28 | 30.0 | 0.0 | -0.09 | -200.0 | 0.0 | -0.33 | -157.89 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.32 | 357.14 | 0.0 | 0.43 | 315.0 | 0.0 | 0.26 | -7.14 | 0.0 | 0 | 0 | 0.0 | -27.54 | -102.65 | 0.0 |
| 20Q2 (3) | 0.83 | 2866.67 | 0.0 | -0.26 | -188.89 | 0.0 | -0.4 | -158.82 | 0.0 | -0.03 | 0 | 0.0 | 0.57 | 575.0 | 0.0 | 0.19 | 90.0 | 0.0 | 0 | 0 | 0.0 | 4.57 | 89.09 | 0.0 | 0.07 | 133.33 | 0.0 | -0.2 | -1900.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1037.50 | 9437.5 | 0.0 |
| 20Q1 (2) | -0.03 | -107.69 | 0.0 | -0.09 | -280.0 | 0.0 | 0.68 | 342.86 | 0.0 | 0 | 100.0 | 0.0 | -0.12 | -127.27 | 0.0 | 0.1 | 400.0 | 0.0 | 0 | 0 | 0.0 | 2.42 | 435.02 | 0.0 | 0.03 | -40.0 | 0.0 | -0.01 | -200.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0 | 0 | 0.0 | -11.11 | -108.26 | 0.0 |
| 19Q4 (1) | 0.39 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -0.28 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 134.48 | 0.0 | 0.0 |
