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) | 5.58 | 141.56 | -0.41 | 0 | -2.59 | 0 | 0.11 | 57.14 | 5.17 | 82.69 | 0.34 | 17.24 | 0 | 0 | 1.55 | 111.02 | -1.07 | 0 | -0.2 | 0 | 0.77 | -7.23 | 0.01 | 0 | 962.07 | 812.09 |
| 2022 (9) | 2.31 | 0 | 0.52 | 0 | -2.01 | 0 | 0.07 | 0 | 2.83 | 0 | 0.29 | 314.29 | 0 | 0 | 0.74 | 298.83 | 0.23 | 0 | 1.36 | 1411.11 | 0.83 | -6.74 | 0 | 0 | 105.48 | 0 |
| 2021 (8) | -0.98 | 0 | -0.71 | 0 | 0.8 | 0 | 0 | 0 | -1.69 | 0 | 0.07 | -63.16 | 0 | 0 | 0.18 | -70.33 | -0.45 | 0 | 0.09 | -59.09 | 0.89 | -16.82 | 0.01 | 0.0 | -98.99 | 0 |
| 2020 (7) | -2.51 | 0 | 0.62 | 106.67 | -1.11 | 0 | -0.08 | 0 | -1.89 | 0 | 0.19 | 35.71 | 0 | 0 | 0.62 | 101.51 | -0.54 | 0 | 0.22 | 57.14 | 1.07 | -15.75 | 0.01 | 0.0 | -193.08 | 0 |
| 2019 (6) | 4.94 | 36.09 | 0.3 | 0 | -5.57 | 0 | -0.11 | 0 | 5.24 | 57.36 | 0.14 | -48.15 | 0 | 0 | 0.31 | -27.5 | -0.16 | 0 | 0.14 | 0 | 1.27 | -18.06 | 0.01 | -66.67 | 347.89 | 0 |
| 2018 (5) | 3.63 | 0 | -0.3 | 0 | -1.96 | 0 | 0.72 | 60.0 | 3.33 | 0 | 0.27 | -48.08 | 0 | 0 | 0.43 | -33.21 | -5.57 | 0 | -5.92 | 0 | 1.55 | -1.27 | 0.03 | 0.0 | 0.00 | 0 |
| 2017 (4) | -3.24 | 0 | -1.02 | 0 | -1.72 | 0 | 0.45 | 0 | -4.26 | 0 | 0.52 | 92.59 | 0 | 0 | 0.64 | 108.93 | -1.98 | 0 | -1.92 | 0 | 1.57 | -12.78 | 0.03 | 0.0 | 0.00 | 0 |
| 2016 (3) | 3.54 | 0 | -0.6 | 0 | -1.14 | 0 | -0.28 | 0 | 2.94 | 0 | 0.27 | -75.23 | 0 | 0 | 0.31 | -76.98 | -0.81 | 0 | -0.52 | 0 | 1.8 | -3.74 | 0.03 | -40.0 | 270.23 | 0 |
| 2015 (2) | -1.81 | 0 | -0.91 | 0 | 5.85 | 0 | -0.47 | 0 | -2.72 | 0 | 1.09 | -59.48 | 0 | 0 | 1.33 | -63.41 | -4.74 | 0 | -3.33 | 0 | 1.87 | 4.47 | 0.05 | -37.5 | 0.00 | 0 |
| 2014 (1) | 0.07 | -99.4 | -2.65 | 0 | -2.13 | 0 | 0.04 | -75.0 | -2.58 | 0 | 2.69 | -29.58 | 0 | 0 | 3.62 | 12.15 | -3.48 | 0 | -2.77 | 0 | 1.79 | 9.15 | 0.08 | 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) | -0.35 | -200.0 | -216.67 | -0.11 | 64.52 | -152.38 | 0.03 | -70.0 | 113.64 | -0.1 | -190.91 | 0.0 | -0.46 | -1250.0 | -190.2 | 0.03 | -89.29 | 400.0 | 0 | 0 | 0 | 0.49 | -84.98 | 310.59 | -0.25 | -308.33 | 19.35 | -0.29 | -170.73 | -238.1 | 0.23 | 4.55 | 27.78 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 24Q2 (19) | 0.35 | 120.83 | -68.47 | -0.31 | -121.43 | -210.0 | 0.1 | 150.0 | 118.18 | 0.11 | 222.22 | -50.0 | 0.04 | 102.2 | -96.04 | 0.28 | -24.32 | 300.0 | 0 | 0 | 0 | 3.25 | -69.06 | 207.08 | 0.12 | 113.19 | 166.67 | 0.41 | 210.81 | 412.5 | 0.22 | 4.76 | 15.79 | 0 | 0 | 0 | 55.56 | 0 | -86.49 |
| 24Q1 (18) | -1.68 | -185.28 | -176.36 | -0.14 | 58.82 | 22.22 | -0.2 | -190.91 | 90.2 | -0.09 | -181.82 | 25.0 | -1.82 | -211.66 | -190.1 | 0.37 | 48.0 | 825.0 | 0 | 0 | 0 | 10.51 | 124.1 | 1382.1 | -0.91 | -506.67 | -111.63 | -0.37 | -270.0 | 7.5 | 0.21 | 5.0 | 5.0 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 23Q4 (17) | 1.97 | 556.67 | -1.01 | -0.34 | -261.9 | -361.54 | 0.22 | 200.0 | 112.87 | 0.11 | 210.0 | 175.0 | 1.63 | 219.61 | -23.11 | 0.25 | 2600.0 | 2400.0 | 0 | 0 | 0 | 4.69 | 2121.58 | 5106.38 | -0.15 | 51.61 | -127.27 | -0.1 | -147.62 | -155.56 | 0.2 | 11.11 | 0.0 | 0 | 0 | 0 | 1970.00 | 2461.0 | 276.18 |
| 23Q3 (16) | 0.3 | -72.97 | 135.71 | 0.21 | 310.0 | -66.13 | -0.22 | 60.0 | -191.67 | -0.1 | -145.45 | -433.33 | 0.51 | -49.5 | 331.82 | -0.01 | -114.29 | -150.0 | 0 | 0 | 0 | -0.23 | -121.91 | -243.39 | -0.31 | -72.22 | -188.57 | 0.21 | 162.5 | -77.66 | 0.18 | -5.26 | -14.29 | 0 | 0 | 0 | 76.92 | -81.29 | 205.31 |
| 23Q2 (15) | 1.11 | -49.55 | 184.09 | -0.1 | 44.44 | 50.0 | -0.55 | 73.04 | -164.71 | 0.22 | 283.33 | 0 | 1.01 | -50.0 | 166.45 | 0.07 | 75.0 | 250.0 | 0 | 0 | 0 | 1.06 | 49.32 | 437.44 | -0.18 | 58.14 | 5.26 | 0.08 | 120.0 | -61.9 | 0.19 | -5.0 | -9.52 | 0 | 0 | 0 | 411.11 | 0 | 230.81 |
| 23Q1 (14) | 2.2 | 10.55 | -11.29 | -0.18 | -238.46 | -500.0 | -2.04 | -19.3 | -46.76 | -0.12 | -400.0 | 0 | 2.02 | -4.72 | -17.55 | 0.04 | 300.0 | -83.33 | 0 | 0 | 0 | 0.71 | 687.23 | -82.92 | -0.43 | -178.18 | 8.51 | -0.4 | -322.22 | -1433.33 | 0.2 | 0.0 | -4.76 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q4 (13) | 1.99 | 336.9 | 2.05 | 0.13 | -79.03 | 550.0 | -1.71 | -812.5 | 20.09 | 0.04 | 33.33 | -63.64 | 2.12 | 1063.64 | 7.61 | 0.01 | -50.0 | -50.0 | 0 | 0 | 0 | 0.09 | -44.32 | -44.68 | 0.55 | 57.14 | 44.74 | 0.18 | -80.85 | -61.7 | 0.2 | -4.76 | -4.76 | 0 | 0 | 0 | 523.68 | 816.95 | 82.62 |
| 22Q3 (12) | -0.84 | 36.36 | 63.16 | 0.62 | 410.0 | 985.71 | 0.24 | -71.76 | -74.19 | 0.03 | 0 | 150.0 | -0.22 | 85.53 | 90.64 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 0.16 | -17.88 | -45.42 | 0.35 | 284.21 | 683.33 | 0.94 | 347.62 | 1242.86 | 0.21 | 0.0 | 0.0 | 0 | 0 | 0 | -73.04 | 76.76 | 91.03 |
| 22Q2 (11) | -1.32 | -153.23 | -466.67 | -0.2 | -566.67 | 71.83 | 0.85 | 161.15 | -33.59 | 0 | 0 | 100.0 | -1.52 | -162.04 | -334.29 | 0.02 | -91.67 | 0.0 | 0 | 0 | 0 | 0.20 | -95.25 | -13.69 | -0.19 | 59.57 | 38.71 | 0.21 | 600.0 | 223.53 | 0.21 | 0.0 | -8.7 | 0 | 0 | 0 | -314.29 | -130.41 | -152.38 |
| 22Q1 (10) | 2.48 | 27.18 | 348.0 | -0.03 | -250.0 | -150.0 | -1.39 | 35.05 | -290.41 | 0 | -100.0 | 100.0 | 2.45 | 24.37 | 360.64 | 0.24 | 1100.0 | 2300.0 | 0 | 0 | 0 | 4.15 | 2449.48 | 2715.22 | -0.47 | -223.68 | -2.17 | 0.03 | -93.62 | 110.71 | 0.21 | 0.0 | -12.5 | 0 | 0 | 0 | 1033.33 | 260.34 | 0 |
| 21Q4 (9) | 1.95 | 185.53 | 712.5 | 0.02 | 128.57 | -80.0 | -2.14 | -330.11 | -275.44 | 0.11 | 283.33 | 466.67 | 1.97 | 183.83 | 479.41 | 0.02 | -33.33 | -33.33 | 0 | 0 | 0 | 0.16 | -45.06 | -45.11 | 0.38 | 733.33 | 80.95 | 0.47 | 571.43 | 123.81 | 0.21 | 0.0 | -22.22 | 0 | 0 | 0 | 286.76 | 135.22 | 473.53 |
| 21Q3 (8) | -2.28 | -733.33 | -1100.0 | -0.07 | 90.14 | -125.0 | 0.93 | -27.34 | 252.46 | -0.06 | -500.0 | -500.0 | -2.35 | -571.43 | -2711.11 | 0.03 | 50.0 | -25.0 | 0 | 0 | 0 | 0.30 | 29.84 | -30.11 | -0.06 | 80.65 | -142.86 | 0.07 | 141.18 | -83.72 | 0.21 | -8.7 | -19.23 | 0 | 0 | 0 | -814.29 | -235.71 | -2857.14 |
| 21Q2 (7) | 0.36 | 136.0 | 114.88 | -0.71 | -1283.33 | -291.89 | 1.28 | 75.34 | -17.95 | -0.01 | 80.0 | 0 | -0.35 | 62.77 | 82.93 | 0.02 | 100.0 | -75.0 | 0 | 0 | 0 | 0.23 | 54.79 | -80.19 | -0.31 | 32.61 | -10.71 | -0.17 | 39.29 | -142.86 | 0.23 | -4.17 | -11.54 | 0 | 0 | 0 | 600.00 | 0 | 147.11 |
| 21Q1 (6) | -1.0 | -516.67 | -614.29 | 0.06 | -40.0 | 146.15 | 0.73 | 228.07 | 148.99 | -0.05 | -66.67 | -25.0 | -0.94 | -376.47 | -248.15 | 0.01 | -66.67 | -75.0 | 0 | 0 | 0 | 0.15 | -50.29 | -84.99 | -0.46 | -319.05 | 23.33 | -0.28 | -233.33 | 20.0 | 0.24 | -11.11 | -11.11 | 0 | 0 | 0 | 0.00 | -100.0 | 0 |
| 20Q4 (5) | 0.24 | 226.32 | -92.96 | 0.1 | -64.29 | -54.55 | -0.57 | 6.56 | 6.56 | -0.03 | -200.0 | 25.0 | 0.34 | 277.78 | -90.63 | 0.03 | -25.0 | 0.0 | 0 | 0 | 0 | 0.30 | -30.04 | 17.41 | 0.21 | 50.0 | -64.41 | 0.21 | -51.16 | -32.26 | 0.27 | 3.85 | -6.9 | 0 | 0 | 0 | 50.00 | 281.58 | -91.2 |
| 20Q3 (4) | -0.19 | 92.15 | 0.0 | 0.28 | -24.32 | 0.0 | -0.61 | -139.1 | 0.0 | -0.01 | 0 | 0.0 | 0.09 | 104.39 | 0.0 | 0.04 | -50.0 | 0.0 | 0 | 0 | 0.0 | 0.42 | -63.2 | 0.0 | 0.14 | 150.0 | 0.0 | 0.43 | 714.29 | 0.0 | 0.26 | 0.0 | 0.0 | 0 | 0 | 0.0 | -27.54 | 97.84 | 0.0 |
| 20Q2 (3) | -2.42 | -1628.57 | 0.0 | 0.37 | 384.62 | 0.0 | 1.56 | 204.7 | 0.0 | 0 | 100.0 | 0.0 | -2.05 | -659.26 | 0.0 | 0.08 | 100.0 | 0.0 | 0 | 0 | 0.0 | 1.15 | 17.29 | 0.0 | -0.28 | 53.33 | 0.0 | -0.07 | 80.0 | 0.0 | 0.26 | -3.7 | 0.0 | 0 | 0 | 0.0 | -1273.68 | 0 | 0.0 |
| 20Q1 (2) | -0.14 | -104.11 | 0.0 | -0.13 | -159.09 | 0.0 | -1.49 | -144.26 | 0.0 | -0.04 | 0.0 | 0.0 | -0.27 | -107.44 | 0.0 | 0.04 | 33.33 | 0.0 | 0 | 0 | 0.0 | 0.98 | 288.86 | 0.0 | -0.6 | -201.69 | 0.0 | -0.35 | -212.9 | 0.0 | 0.27 | -6.9 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 3.41 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | -0.61 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 3.63 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 568.33 | 0.0 | 0.0 |
