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) | 3.06 | 240.0 | -1.87 | 0 | -1.19 | 0 | -0.15 | 0 | 1.19 | 376.0 | 1.22 | -14.69 | 0 | 0 | 5.54 | -92.14 | 1.83 | 0 | 1.78 | 0 | 0.2 | -9.09 | 0 | 0 | 154.55 | 0 |
| 2022 (9) | 0.9 | 0 | -0.65 | 0 | 0.35 | 0 | 0.05 | 0 | 0.25 | 0 | 1.43 | 47.42 | 0.38 | 0 | 70.44 | 8.93 | -0.59 | 0 | -0.31 | 0 | 0.22 | -4.35 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | -1.08 | 0 | 0.7 | 0 | -0.08 | 0 | -0.01 | 0 | -0.38 | 0 | 0.97 | 708.33 | -0.14 | 0 | 64.67 | 2540.56 | -0.66 | 0 | 0.78 | 680.0 | 0.23 | -8.0 | 0 | 0 | -106.93 | 0 |
| 2020 (7) | -1.05 | 0 | -1.36 | 0 | 1.24 | -58.11 | -0.63 | 0 | -2.41 | 0 | 0.12 | 300.0 | -0.14 | 0 | 2.45 | 2328.57 | -0.32 | 0 | 0.1 | -94.97 | 0.25 | -3.85 | 0 | 0 | -300.00 | 0 |
| 2019 (6) | 4.15 | 159.38 | -4.87 | 0 | 2.96 | 0 | 0.16 | 77.78 | -0.72 | 0 | 0.03 | -84.21 | 0 | 0 | 0.10 | -84.51 | 1.87 | 13.33 | 1.99 | 25.16 | 0.26 | 136.36 | 0 | 0 | 184.44 | 95.97 |
| 2018 (5) | 1.6 | 72.04 | -0.13 | 0 | -1.79 | 0 | 0.09 | -60.87 | 1.47 | 0 | 0.19 | -17.39 | 0 | 0 | 0.65 | -22.4 | 1.65 | 5.1 | 1.59 | 0.63 | 0.11 | 10.0 | 0 | 0 | 94.12 | 70.02 |
| 2017 (4) | 0.93 | 675.0 | -2.41 | 0 | 0.5 | 0 | 0.23 | 0 | -1.48 | 0 | 0.23 | -30.3 | 0 | 0 | 0.84 | -27.76 | 1.57 | -1.26 | 1.58 | -3.07 | 0.1 | -44.44 | 0 | 0 | 55.36 | 734.97 |
| 2016 (3) | 0.12 | -95.93 | 0.65 | 0 | -1.0 | 0 | -0.12 | 0 | 0.77 | -65.78 | 0.33 | 371.43 | 0 | 0 | 1.16 | 400.97 | 1.59 | -9.14 | 1.63 | -18.09 | 0.18 | -25.0 | 0 | 0 | 6.63 | -94.99 |
| 2015 (2) | 2.95 | 173.15 | -0.7 | 0 | -1.71 | 0 | 0.24 | 1100.0 | 2.25 | -8.54 | 0.07 | -22.22 | 0 | 0 | 0.23 | -24.21 | 1.75 | 37.8 | 1.99 | 59.2 | 0.24 | -17.24 | 0 | 0 | 132.29 | 88.63 |
| 2014 (1) | 1.08 | -40.66 | 1.38 | 0 | -2.61 | 0 | 0.02 | -90.0 | 2.46 | 52.8 | 0.09 | -85.71 | 0 | 0 | 0.31 | -84.65 | 1.27 | -28.65 | 1.25 | -32.43 | 0.29 | -9.38 | 0 | 0 | 70.13 | -16.38 |
| 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) | 1.79 | 1293.33 | 717.24 | -1.12 | -319.61 | -566.67 | -1.51 | -122.06 | -65.93 | 0.08 | 500.0 | 260.0 | 0.67 | 86.11 | 1440.0 | 0.65 | 103.12 | 160.0 | 0 | 0 | 0 | 7.73 | 105.06 | 135.89 | 0.74 | 48.0 | 37.04 | 1.08 | 77.05 | 86.21 | 0.06 | 20.0 | 20.0 | 0 | 0 | 0 | 157.02 | 790.88 | 441.11 |
| 24Q2 (19) | -0.15 | -105.79 | -107.77 | 0.51 | 139.84 | 134.93 | -0.68 | -74.36 | -283.78 | -0.02 | -200.0 | 0 | 0.36 | -72.52 | -23.4 | 0.32 | 39.13 | -40.74 | 0 | 0 | 0 | 3.77 | -2.17 | -64.19 | 0.5 | -7.41 | 19.05 | 0.61 | -19.74 | -8.96 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -22.73 | -107.11 | -108.48 |
| 24Q1 (18) | 2.59 | 463.04 | 169.79 | -1.28 | 0.78 | -300.0 | -0.39 | -256.0 | 56.67 | 0.02 | 133.33 | 150.0 | 1.31 | 257.83 | -18.12 | 0.23 | 4.55 | 4.55 | 0 | 0 | 0 | 3.85 | 1.22 | -38.88 | 0.54 | 1.89 | 58.82 | 0.76 | 22.58 | 944.44 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 319.75 | 365.73 | 0 |
| 23Q4 (17) | 0.46 | 258.62 | 58.62 | -1.29 | -637.5 | -658.82 | 0.25 | 127.47 | -26.47 | -0.06 | -20.0 | 33.33 | -0.83 | -1560.0 | -791.67 | 0.22 | -12.0 | -54.17 | 0 | 0 | -100.0 | 3.81 | 16.17 | -90.64 | 0.53 | -1.85 | 478.57 | 0.62 | 6.9 | 1340.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 68.66 | 249.15 | 0 |
| 23Q3 (16) | -0.29 | -115.03 | -149.15 | 0.24 | 116.44 | 242.86 | -0.91 | -345.95 | -49.18 | -0.05 | 0 | -225.0 | -0.05 | -110.64 | -107.58 | 0.25 | -53.7 | -35.9 | 0 | 0 | 0 | 3.28 | -68.87 | -96.81 | 0.54 | 28.57 | 485.71 | 0.58 | -13.43 | 346.15 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | -46.03 | -117.17 | -114.04 |
| 23Q2 (15) | 1.93 | 101.04 | 1172.22 | -1.46 | -328.12 | -147.46 | 0.37 | 141.11 | 516.67 | 0 | 100.0 | -100.0 | 0.47 | -70.62 | 161.04 | 0.54 | 145.45 | 92.86 | 0 | 0 | 0 | 10.53 | 66.99 | -90.98 | 0.42 | 23.53 | 362.5 | 0.67 | 844.44 | 255.81 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 268.06 | 0 | 0 |
| 23Q1 (14) | 0.96 | 231.03 | 357.14 | 0.64 | 476.47 | 1500.0 | -0.9 | -364.71 | -260.71 | -0.04 | 55.56 | -233.33 | 1.6 | 1233.33 | 540.0 | 0.22 | -54.17 | -21.43 | 0 | -100.0 | 0 | 6.30 | -84.5 | -95.05 | 0.34 | 342.86 | 342.86 | -0.09 | -80.0 | -325.0 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q4 (13) | 0.29 | -50.85 | -58.57 | -0.17 | -342.86 | -221.43 | 0.34 | 155.74 | 1233.33 | -0.09 | -325.0 | -550.0 | 0.12 | -81.82 | -85.71 | 0.48 | 23.08 | 700.0 | 0.38 | 0 | 0 | 40.68 | -60.37 | 116.95 | -0.14 | 0.0 | 30.0 | -0.05 | -138.46 | -162.5 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (12) | 0.59 | 427.78 | 22.92 | 0.07 | 111.86 | 121.21 | -0.61 | -1116.67 | -96.77 | 0.04 | -33.33 | 300.0 | 0.66 | 185.71 | 340.0 | 0.39 | 39.29 | 95.0 | 0 | 0 | 0 | 102.63 | -12.03 | 264.34 | -0.14 | 12.5 | -7.69 | 0.13 | 130.23 | 18.18 | 0.05 | -16.67 | -16.67 | 0 | 0 | 0 | 327.78 | 0 | 16.09 |
| 22Q2 (11) | -0.18 | -185.71 | 80.65 | -0.59 | -1575.0 | -273.53 | 0.06 | -89.29 | -78.57 | 0.06 | 100.0 | 400.0 | -0.77 | -408.0 | -30.51 | 0.28 | 0.0 | -39.13 | 0 | 0 | 0 | 116.67 | -8.33 | -41.67 | -0.16 | -14.29 | 11.11 | -0.43 | -1175.0 | 0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q1 (10) | 0.21 | -70.0 | 115.79 | 0.04 | -71.43 | -92.73 | 0.56 | 1966.67 | 2900.0 | 0.03 | 50.0 | 250.0 | 0.25 | -70.24 | 132.05 | 0.28 | 366.67 | 16.67 | 0 | 0 | 100.0 | 127.27 | 578.79 | 32.58 | -0.14 | 30.0 | 6.67 | 0.04 | -50.0 | -93.1 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 210.00 | -58.0 | 201.05 |
| 21Q4 (9) | 0.7 | 45.83 | -45.74 | 0.14 | 142.42 | 115.56 | -0.03 | 90.32 | -104.11 | 0.02 | 100.0 | -33.33 | 0.84 | 460.0 | 115.38 | 0.06 | -70.0 | -45.45 | 0 | 0 | 100.0 | 18.75 | -33.44 | -31.82 | -0.2 | -53.85 | 9.09 | 0.08 | -27.27 | 0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 500.00 | 77.08 | -76.74 |
| 21Q3 (8) | 0.48 | 151.61 | 142.11 | -0.33 | -197.06 | 2.94 | -0.31 | -210.71 | -129.81 | 0.01 | 150.0 | 105.88 | 0.15 | 125.42 | 110.14 | 0.2 | -56.52 | 0 | 0 | 0 | 0 | 28.17 | -85.92 | 0 | -0.13 | 27.78 | 23.53 | 0.11 | 0 | -21.43 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 282.35 | 118.22 | 149.54 |
| 21Q2 (7) | -0.93 | 30.08 | -72.22 | 0.34 | -38.18 | 3300.0 | 0.28 | 1500.0 | 227.27 | -0.02 | 0.0 | 96.77 | -0.59 | 24.36 | -11.32 | 0.46 | 91.67 | 0 | 0 | 100.0 | 0 | 200.00 | 108.33 | 0 | -0.18 | -20.0 | 5.26 | 0 | -100.0 | 100.0 | 0.06 | 0.0 | -14.29 | 0 | 0 | 0 | -1550.00 | -645.86 | 0 |
| 21Q1 (6) | -1.33 | -203.1 | -104.62 | 0.55 | 161.11 | 558.33 | -0.02 | -102.74 | 93.75 | -0.02 | -166.67 | -115.38 | -0.78 | -300.0 | -1.3 | 0.24 | 118.18 | 0 | -0.14 | 0.0 | 0 | 96.00 | 249.09 | 0 | -0.15 | 31.82 | -157.69 | 0.58 | 0 | 1060.0 | 0.06 | 0.0 | -14.29 | 0 | 0 | 0 | -207.81 | -109.67 | 61.63 |
| 20Q4 (5) | 1.29 | 213.16 | 143.4 | -0.9 | -164.71 | -1900.0 | 0.73 | -29.81 | 2533.33 | 0.03 | 117.65 | -57.14 | 0.39 | 126.35 | -32.76 | 0.11 | 0 | 0 | -0.14 | 0 | 67.44 | 27.50 | 0 | 0 | -0.22 | -29.41 | -166.67 | 0 | -100.0 | -100.0 | 0.06 | 0.0 | -14.29 | 0 | 0 | 0 | 2150.00 | 477.19 | 1360.38 |
| 20Q3 (4) | -1.14 | -111.11 | 0.0 | -0.34 | -3500.0 | 0.0 | 1.04 | 572.73 | 0.0 | -0.17 | 72.58 | 0.0 | -1.48 | -179.25 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.17 | 10.53 | 0.0 | 0.14 | 275.0 | 0.0 | 0.06 | -14.29 | 0.0 | 0 | 0 | 0.0 | -570.00 | 0 | 0.0 |
| 20Q2 (3) | -0.54 | 16.92 | 0.0 | 0.01 | 108.33 | 0.0 | -0.22 | 31.25 | 0.0 | -0.62 | -576.92 | 0.0 | -0.53 | 31.17 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.19 | -173.08 | 0.0 | -0.08 | -260.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 20Q1 (2) | -0.65 | -222.64 | 0.0 | -0.12 | -340.0 | 0.0 | -0.32 | -966.67 | 0.0 | 0.13 | 85.71 | 0.0 | -0.77 | -232.76 | 0.0 | 0 | 0 | 0.0 | 0 | 100.0 | 0.0 | -0.00 | 0 | 0.0 | 0.26 | -21.21 | 0.0 | 0.05 | -82.76 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | -541.67 | -467.92 | 0.0 |
| 19Q4 (1) | 0.53 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.43 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 147.22 | 0.0 | 0.0 |
