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) | 1.47 | 0 | 0.43 | 0 | -1.52 | 0 | 0.14 | 0 | 1.9 | 0 | 0.34 | -61.36 | -0.04 | 0 | 3.03 | -50.25 | -0.71 | 0 | -0.49 | 0 | 0.8 | -8.05 | 0 | 0 | 474.19 | 0 |
| 2022 (9) | 0 | 0 | -2.46 | 0 | 1.92 | 0 | -0.06 | 0 | -2.46 | 0 | 0.88 | -6.38 | -0.02 | 0 | 6.09 | 8.38 | -1.16 | 0 | -0.66 | 0 | 0.87 | -2.25 | 0 | 0 | 0.00 | 0 |
| 2021 (8) | 0.47 | -34.72 | -0.57 | 0 | -0.12 | 0 | 0.02 | 0 | -0.1 | 0 | 0.94 | 36.23 | 0.02 | 100.0 | 5.62 | 27.85 | -0.69 | 0 | -0.39 | 0 | 0.89 | 25.35 | 0 | 0 | 94.00 | 31.86 |
| 2020 (7) | 0.72 | 26.32 | -0.68 | 0 | 0.22 | 144.44 | -0.39 | 0 | 0.04 | -95.06 | 0.69 | 46.81 | 0.01 | 0 | 4.39 | 34.66 | -0.24 | 0 | 0.3 | 328.57 | 0.71 | -12.35 | 0 | 0 | 71.29 | 10.06 |
| 2019 (6) | 0.57 | -22.97 | 0.24 | 0 | 0.09 | 0 | -0.1 | 0 | 0.81 | 2600.0 | 0.47 | -50.0 | -0.03 | 0 | 3.26 | -43.1 | -0.64 | 0 | 0.07 | 0 | 0.81 | -6.9 | 0 | 0 | 64.77 | -42.23 |
| 2018 (5) | 0.74 | -18.68 | -0.71 | 0 | -0.53 | 0 | 0.12 | -20.0 | 0.03 | 0 | 0.94 | -18.97 | 0.01 | -96.0 | 5.73 | -18.32 | -0.04 | 0 | -0.23 | 0 | 0.87 | 47.46 | 0.02 | 100.0 | 112.12 | 54.01 |
| 2017 (4) | 0.91 | 160.0 | -1.05 | 0 | 0.2 | 0 | 0.15 | 0 | -0.14 | 0 | 1.16 | 544.44 | 0.25 | 733.33 | 7.02 | 455.17 | 0.55 | 5400.0 | 0.65 | 62.5 | 0.59 | 90.32 | 0.01 | 0 | 72.80 | 47.68 |
| 2016 (3) | 0.35 | -23.91 | -0.37 | 0 | -0.69 | 0 | -0.02 | 0 | -0.02 | 0 | 0.18 | 12.5 | 0.03 | -62.5 | 1.26 | 27.35 | 0.01 | 0 | 0.4 | 0 | 0.31 | -53.73 | 0 | 0 | 49.30 | 0 |
| 2015 (2) | 0.46 | -29.23 | 0.73 | 0 | -0.43 | 0 | -0.02 | 0 | 1.19 | 170.45 | 0.16 | -20.0 | 0.08 | 0 | 0.99 | -4.52 | -0.83 | 0 | -0.91 | 0 | 0.67 | -44.63 | 0 | 0 | 0.00 | 0 |
| 2014 (1) | 0.65 | 0 | -0.21 | 0 | -0.42 | 0 | -0.17 | 0 | 0.44 | 0 | 0.2 | 100.0 | -0.01 | 0 | 1.04 | 153.95 | -1.71 | 0 | -1.58 | 0 | 1.21 | -15.97 | 0 | 0 | 0.00 | 0 |
| 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) | -0.45 | -542.86 | -218.42 | -0.16 | 46.67 | -121.05 | 0.17 | -22.73 | 118.68 | 0.04 | 233.33 | -33.33 | -0.61 | -64.86 | -153.51 | 0.08 | 166.67 | 33.33 | 0.01 | 0.0 | 133.33 | 1.73 | 131.46 | -20.63 | 0.08 | -57.89 | 144.44 | 0.22 | 22.22 | 340.0 | 0.17 | 0.0 | -15.0 | 0 | 0 | 0 | -115.38 | -476.92 | -175.91 |
| 24Q2 (19) | -0.07 | 85.42 | -129.17 | -0.3 | -200.0 | -76.47 | 0.22 | 540.0 | 195.65 | -0.03 | 82.35 | 40.0 | -0.37 | 36.21 | -628.57 | 0.03 | -72.73 | -76.92 | 0.01 | -50.0 | 0 | 0.75 | -79.87 | -84.0 | 0.19 | 165.52 | 258.33 | 0.18 | 228.57 | 238.46 | 0.17 | -5.56 | -15.0 | 0 | 0 | 0 | -20.00 | 98.33 | -105.83 |
| 24Q1 (18) | -0.48 | -169.57 | -400.0 | -0.1 | -400.0 | 28.57 | -0.05 | 28.57 | 83.87 | -0.17 | -254.55 | -950.0 | -0.58 | -186.57 | -3000.0 | 0.11 | 175.0 | 0.0 | 0.02 | 0.0 | 150.0 | 3.72 | 135.98 | 6.42 | -0.29 | 23.68 | -866.67 | -0.14 | 58.82 | -100.0 | 0.18 | -10.0 | -10.0 | 0 | 0 | 0 | -1200.00 | 0 | -1075.0 |
| 23Q4 (17) | 0.69 | 81.58 | 13.11 | -0.02 | -102.63 | 95.83 | -0.07 | 92.31 | 84.44 | 0.11 | 83.33 | 650.0 | 0.67 | -41.23 | 415.38 | 0.04 | -33.33 | -78.95 | 0.02 | 166.67 | 200.0 | 1.57 | -27.82 | -67.43 | -0.38 | -111.11 | -192.31 | -0.34 | -780.0 | -112.5 | 0.2 | 0.0 | -4.76 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (16) | 0.38 | 58.33 | 166.67 | 0.76 | 547.06 | 243.4 | -0.91 | -295.65 | -28.17 | 0.06 | 220.0 | 100.0 | 1.14 | 1528.57 | 203.64 | 0.06 | -53.85 | -77.78 | -0.03 | 0 | 0 | 2.18 | -53.34 | -68.08 | -0.18 | -50.0 | -700.0 | 0.05 | 138.46 | -78.26 | 0.2 | 0.0 | -13.04 | 0 | 0 | 0 | 152.00 | -55.67 | 222.67 |
| 23Q2 (15) | 0.24 | 50.0 | 41.18 | -0.17 | -21.43 | 83.96 | -0.23 | 25.81 | -109.5 | -0.05 | -350.0 | -200.0 | 0.07 | 250.0 | 107.87 | 0.13 | 18.18 | -48.0 | 0 | 100.0 | 0 | 4.68 | 33.91 | -43.7 | -0.12 | -300.0 | 81.54 | -0.13 | -85.71 | 78.69 | 0.2 | 0.0 | -4.76 | 0 | 0 | 0 | 342.86 | 178.57 | 0 |
| 23Q1 (14) | 0.16 | -73.77 | 180.0 | -0.14 | 70.83 | 63.16 | -0.31 | 31.11 | -146.27 | 0.02 | 200.0 | 115.38 | 0.02 | -84.62 | 103.45 | 0.11 | -42.11 | -35.29 | -0.04 | -100.0 | -500.0 | 3.49 | -27.77 | -26.67 | -0.03 | 76.92 | 92.5 | -0.07 | 56.25 | 46.15 | 0.2 | -4.76 | -9.09 | 0 | 0 | 0 | 123.08 | -89.91 | 155.38 |
| 22Q4 (13) | 0.61 | 207.02 | -10.29 | -0.48 | 9.43 | -192.31 | -0.45 | 36.62 | 15.09 | -0.02 | -166.67 | -128.57 | 0.13 | 111.82 | -89.17 | 0.19 | -29.63 | 0.0 | -0.02 | 0 | -300.0 | 4.83 | -29.27 | -1.27 | -0.13 | -533.33 | 40.91 | -0.16 | -169.57 | 20.0 | 0.21 | -8.7 | -32.26 | 0 | 0 | 0 | 1220.00 | 1084.56 | 97.35 |
| 22Q3 (12) | -0.57 | -435.29 | -2950.0 | -0.53 | 50.0 | -657.14 | -0.71 | -129.34 | -646.15 | 0.03 | -40.0 | 250.0 | -1.1 | -23.6 | -2100.0 | 0.27 | 8.0 | 28.57 | 0 | 0 | -100.0 | 6.84 | -17.7 | 28.25 | 0.03 | 104.62 | 109.09 | 0.23 | 137.7 | 253.33 | 0.23 | 9.52 | 15.0 | 0 | 0 | 0 | -123.91 | 0 | -409.78 |
| 22Q2 (11) | 0.17 | 185.0 | -58.54 | -1.06 | -178.95 | -100.0 | 2.42 | 261.19 | 24300.0 | 0.05 | 138.46 | 350.0 | -0.89 | -53.45 | -641.67 | 0.25 | 47.06 | 13.64 | 0 | -100.0 | -100.0 | 8.31 | 74.42 | 52.14 | -0.65 | -62.5 | -306.25 | -0.61 | -369.23 | -577.78 | 0.21 | -4.55 | -4.55 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 22Q1 (10) | -0.2 | -129.41 | 68.75 | -0.38 | -173.08 | 20.83 | 0.67 | 226.42 | 131.03 | -0.13 | -285.71 | -1200.0 | -0.58 | -148.33 | 48.21 | 0.17 | -10.53 | -46.88 | 0.01 | 0.0 | 0 | 4.76 | -2.76 | -27.23 | -0.4 | -81.82 | -4100.0 | -0.13 | 35.0 | -360.0 | 0.22 | -29.03 | 46.67 | 0 | 0 | 0 | -222.22 | -135.95 | 30.56 |
| 21Q4 (9) | 0.68 | 3300.0 | -1.45 | 0.52 | 842.86 | 267.74 | -0.53 | -507.69 | 7.02 | 0.07 | 450.0 | 0.0 | 1.2 | 2500.0 | 215.79 | 0.19 | -9.52 | -44.12 | 0.01 | 0.0 | 0.0 | 4.90 | -8.12 | -28.85 | -0.22 | 33.33 | -450.0 | -0.2 | -33.33 | -233.33 | 0.31 | 55.0 | 121.43 | 0 | 0 | 0 | 618.18 | 1445.45 | 159.82 |
| 21Q3 (8) | 0.02 | -95.12 | 106.9 | -0.07 | 86.79 | 65.0 | 0.13 | 1400.0 | -60.61 | -0.02 | 0.0 | 95.74 | -0.05 | 58.33 | 89.8 | 0.21 | -4.55 | 16.67 | 0.01 | 0.0 | 0 | 5.33 | -2.37 | 29.1 | -0.33 | -106.25 | -650.0 | -0.15 | -66.67 | -155.56 | 0.2 | -9.09 | 11.11 | 0 | 0 | 0 | 40.00 | -87.32 | 162.07 |
| 21Q2 (7) | 0.41 | 164.06 | 485.71 | -0.53 | -10.42 | -2750.0 | -0.01 | -103.45 | -103.57 | -0.02 | -100.0 | 60.0 | -0.12 | 89.29 | -233.33 | 0.22 | -31.25 | 214.29 | 0.01 | 0 | 0 | 5.46 | -16.58 | 171.39 | -0.16 | -1700.0 | -128.57 | -0.09 | -280.0 | -350.0 | 0.22 | 46.67 | 22.22 | 0 | 0 | 0 | 315.38 | 198.56 | 620.88 |
| 21Q1 (6) | -0.64 | -192.75 | -356.0 | -0.48 | -54.84 | -152.63 | 0.29 | 150.88 | 61.11 | -0.01 | -114.29 | -200.0 | -1.12 | -394.74 | -1966.67 | 0.32 | -5.88 | 190.91 | 0 | -100.0 | 0 | 6.54 | -4.92 | 73.71 | 0.01 | 125.0 | 105.56 | 0.05 | -66.67 | 145.45 | 0.15 | 7.14 | -28.57 | 0 | 0 | 0 | -320.00 | -234.49 | -228.0 |
| 20Q4 (5) | 0.69 | 337.93 | 245.0 | -0.31 | -55.0 | -720.0 | -0.57 | -272.73 | -214.0 | 0.07 | 114.89 | 133.33 | 0.38 | 177.55 | 52.0 | 0.34 | 88.89 | 126.67 | 0.01 | 0 | 200.0 | 6.88 | 66.71 | 72.52 | -0.04 | -166.67 | 69.23 | 0.15 | -44.44 | 1400.0 | 0.14 | -22.22 | -26.32 | 0 | 0 | 0 | 237.93 | 469.2 | 137.93 |
| 20Q3 (4) | -0.29 | -514.29 | 0.0 | -0.2 | -1100.0 | 0.0 | 0.33 | 17.86 | 0.0 | -0.47 | -840.0 | 0.0 | -0.49 | -644.44 | 0.0 | 0.18 | 157.14 | 0.0 | 0 | 0 | 0.0 | 4.13 | 105.24 | 0.0 | 0.06 | 185.71 | 0.0 | 0.27 | 1450.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0 | 0 | 0.0 | -64.44 | -247.3 | 0.0 |
| 20Q2 (3) | 0.07 | -72.0 | 0.0 | 0.02 | 110.53 | 0.0 | 0.28 | 55.56 | 0.0 | -0.05 | -600.0 | 0.0 | 0.09 | 50.0 | 0.0 | 0.07 | -36.36 | 0.0 | 0 | 0 | 0.0 | 2.01 | -46.6 | 0.0 | -0.07 | 61.11 | 0.0 | -0.02 | 81.82 | 0.0 | 0.18 | -14.29 | 0.0 | 0 | 0 | 0.0 | 43.75 | -82.5 | 0.0 |
| 20Q1 (2) | 0.25 | 25.0 | 0.0 | -0.19 | -480.0 | 0.0 | 0.18 | -64.0 | 0.0 | 0.01 | -66.67 | 0.0 | 0.06 | -76.0 | 0.0 | 0.11 | -26.67 | 0.0 | 0 | 100.0 | 0.0 | 3.77 | -5.57 | 0.0 | -0.18 | -38.46 | 0.0 | -0.11 | -1200.0 | 0.0 | 0.21 | 10.53 | 0.0 | 0 | 0 | 0.0 | 250.00 | 150.0 | 0.0 |
| 19Q4 (1) | 0.2 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 3.99 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 100.00 | 0.0 | 0.0 |
