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) | 1.2 | -55.56 | -3.32 | 0 | -1.71 | 0 | -0.23 | 0 | -2.12 | 0 | 0.49 | 96.0 | 0 | 0 | 1.31 | 130.29 | 0.46 | -51.06 | 0.58 | -34.83 | 1.21 | 0.0 | 0 | 0 | 67.04 | -47.86 |
| 2022 (9) | 2.7 | 65.64 | 0.75 | 0 | -1.97 | 0 | 0.11 | 0.0 | 3.45 | 1929.41 | 0.25 | 66.67 | 0 | 0 | 0.57 | 95.17 | 0.94 | -46.59 | 0.89 | -36.88 | 1.21 | 0.0 | 0 | 0 | 128.57 | 106.66 |
| 2021 (8) | 1.63 | -38.49 | -1.46 | 0 | -1.43 | 0 | 0.11 | 0 | 0.17 | -92.98 | 0.15 | -37.5 | -0.27 | 0 | 0.29 | -50.13 | 1.76 | 193.33 | 1.41 | 213.33 | 1.21 | 0.0 | 0 | 0 | 62.21 | -61.03 |
| 2020 (7) | 2.65 | 85.31 | -0.23 | 0 | -1.48 | 0 | -0.04 | 0 | 2.42 | 124.07 | 0.24 | 71.43 | 0 | 0 | 0.59 | 61.54 | 0.6 | 42.86 | 0.45 | 40.62 | 1.21 | -1.63 | 0 | 0 | 159.64 | 73.03 |
| 2019 (6) | 1.43 | 0 | -0.35 | 0 | -1.82 | 0 | -0.04 | 0 | 1.08 | 0 | 0.14 | 75.0 | 0 | 0 | 0.36 | 85.76 | 0.42 | -33.33 | 0.32 | -44.83 | 1.23 | 485.71 | 0 | 0 | 92.26 | 0 |
| 2018 (5) | -0.43 | 0 | 0.41 | 0 | -0.8 | 0 | 0.04 | -75.0 | -0.02 | 0 | 0.08 | 14.29 | 0 | 0 | 0.20 | 23.67 | 0.63 | -40.0 | 0.58 | -34.83 | 0.21 | -19.23 | 0 | 0 | -54.43 | 0 |
| 2017 (4) | 1.11 | -32.73 | -0.56 | 0 | -0.8 | 0 | 0.16 | 23.08 | 0.55 | -66.46 | 0.07 | -41.67 | 0 | 0 | 0.16 | -36.91 | 1.05 | 2.94 | 0.89 | -6.32 | 0.26 | -16.13 | 0 | 0 | 96.52 | -26.29 |
| 2016 (3) | 1.65 | 27.91 | -0.01 | 0 | -0.79 | 0 | 0.13 | -31.58 | 1.64 | 34.43 | 0.12 | 50.0 | 0 | 0 | 0.25 | 62.09 | 1.02 | 0.99 | 0.95 | 11.76 | 0.31 | -13.89 | 0 | 0 | 130.95 | 22.83 |
| 2015 (2) | 1.29 | 59.26 | -0.07 | 0 | -1.08 | 0 | 0.19 | 171.43 | 1.22 | 38.64 | 0.08 | -63.64 | 0 | 0 | 0.15 | -61.77 | 1.01 | -27.86 | 0.85 | -31.45 | 0.36 | -7.69 | 0 | 0 | 106.61 | 114.54 |
| 2014 (1) | 0.81 | -77.56 | 0.07 | 0 | -1.2 | 0 | 0.07 | 0 | 0.88 | -71.79 | 0.22 | 15.79 | 0 | 0 | 0.40 | 22.15 | 1.4 | -17.16 | 1.24 | -10.79 | 0.39 | 0.0 | 0 | 0 | 49.69 | -75.5 |
| 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) | -0.15 | -117.44 | -66.67 | 0.45 | 0.0 | 475.0 | -0.81 | -252.17 | 16.49 | 0.06 | 700.0 | 700.0 | 0.3 | -77.1 | 242.86 | 0.06 | 20.0 | -14.29 | 0.01 | 0 | 0 | 0.58 | -1.06 | -16.1 | 0.23 | 866.67 | 21.05 | 0.19 | 2000.0 | 5.56 | 0.29 | 0.0 | -3.33 | 0 | 0 | 0 | -31.25 | -110.17 | -66.67 |
| 24Q2 (19) | 0.86 | 345.71 | 21.13 | 0.45 | 742.86 | -18.18 | -0.23 | 4.17 | 8.0 | -0.01 | 50.0 | 83.33 | 1.31 | 411.9 | 3.97 | 0.05 | -28.57 | -16.67 | 0 | 0 | 0 | 0.58 | -22.39 | -11.5 | -0.03 | -116.67 | -150.0 | -0.01 | -106.25 | -104.76 | 0.29 | -3.33 | -3.33 | 0 | 0 | 0 | 307.14 | 503.67 | 120.62 |
| 24Q1 (18) | -0.35 | -172.92 | -488.89 | -0.07 | 88.89 | 97.76 | -0.24 | 0.0 | 4.0 | -0.02 | -200.0 | 66.67 | -0.42 | -180.0 | 86.14 | 0.07 | -78.12 | 75.0 | 0 | 0 | 0 | 0.75 | -79.61 | 76.51 | 0.18 | 80.0 | 63.64 | 0.16 | 60.0 | 60.0 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0 | -76.09 | -163.41 | -438.16 |
| 23Q4 (17) | 0.48 | 633.33 | -23.81 | -0.63 | -425.0 | -687.5 | -0.24 | 75.26 | 80.33 | 0.02 | 300.0 | 200.0 | -0.15 | 28.57 | -127.27 | 0.32 | 357.14 | 300.0 | 0 | 0 | 0 | 3.70 | 435.8 | 307.85 | 0.1 | -47.37 | 0 | 0.1 | -44.44 | -28.57 | 0.3 | 0.0 | -3.23 | 0 | 0 | 0 | 120.00 | 740.0 | -14.29 |
| 23Q3 (16) | -0.09 | -112.68 | 0.0 | -0.12 | -121.82 | -71.43 | -0.97 | -288.0 | -288.0 | -0.01 | 83.33 | -109.09 | -0.21 | -116.67 | -31.25 | 0.07 | 16.67 | 16.67 | 0 | 0 | 0 | 0.69 | 4.37 | 19.77 | 0.19 | 216.67 | 5.56 | 0.18 | -14.29 | 20.0 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0 | -18.75 | -113.47 | 6.25 |
| 23Q2 (15) | 0.71 | 688.89 | -63.21 | 0.55 | 117.63 | 1200.0 | -0.25 | 0.0 | 3.85 | -0.06 | 0.0 | -700.0 | 1.26 | 141.58 | -32.98 | 0.06 | 50.0 | 0.0 | 0 | 0 | 0 | 0.66 | 54.79 | 39.65 | 0.06 | -45.45 | -87.5 | 0.21 | 110.0 | -43.24 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0 | 139.22 | 518.74 | -51.67 |
| 23Q1 (14) | 0.09 | -85.71 | -59.09 | -3.12 | -3800.0 | -428.42 | -0.25 | 79.51 | 0.0 | -0.06 | -200.0 | -300.0 | -3.03 | -650.91 | -358.97 | 0.04 | -50.0 | -20.0 | 0 | 0 | 0 | 0.43 | -52.88 | 1.26 | 0.11 | 0 | -60.71 | 0.1 | -28.57 | -56.52 | 0.3 | -3.23 | 0.0 | 0 | 0 | 0 | 22.50 | -83.93 | -45.8 |
| 22Q4 (13) | 0.63 | 800.0 | 386.36 | -0.08 | -14.29 | 77.78 | -1.22 | -388.0 | -76.81 | -0.02 | -118.18 | -133.33 | 0.55 | 443.75 | 194.83 | 0.08 | 33.33 | 60.0 | 0 | 0 | 100.0 | 0.91 | 57.34 | 118.35 | 0 | -100.0 | -100.0 | 0.14 | -6.67 | -48.15 | 0.31 | 3.33 | 3.33 | 0 | 0 | 0 | 140.00 | 800.0 | 462.73 |
| 22Q3 (12) | -0.09 | -104.66 | 89.41 | -0.07 | -40.0 | 93.07 | -0.25 | 3.85 | 0.0 | 0.11 | 1000.0 | 266.67 | -0.16 | -108.51 | 91.4 | 0.06 | 0.0 | 500.0 | 0 | 0 | 0 | 0.58 | 21.69 | 714.78 | 0.18 | -62.5 | -66.67 | 0.15 | -59.46 | -64.29 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0 | -20.00 | -106.94 | 83.06 |
| 22Q2 (11) | 1.93 | 777.27 | -28.78 | -0.05 | -105.26 | -66.67 | -0.26 | -4.0 | -4.0 | 0.01 | -66.67 | -50.0 | 1.88 | 60.68 | -29.85 | 0.06 | 20.0 | 100.0 | 0 | 0 | 0 | 0.47 | 12.24 | 132.49 | 0.48 | 71.43 | -34.25 | 0.37 | 60.87 | -37.29 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0 | 288.06 | 593.96 | -5.4 |
| 22Q1 (10) | 0.22 | 200.0 | 0 | 0.95 | 363.89 | 2000.0 | -0.25 | 63.77 | -4.17 | 0.03 | -50.0 | 0 | 1.17 | 301.72 | 2440.0 | 0.05 | 0.0 | 0.0 | 0 | 100.0 | 0 | 0.42 | 1.6 | -12.82 | 0.28 | -15.15 | 64.71 | 0.23 | -14.81 | 76.92 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0 | 41.51 | 207.55 | 0 |
| 21Q4 (9) | -0.22 | 74.12 | -118.8 | -0.36 | 64.36 | -620.0 | -0.69 | -176.0 | 5.48 | 0.06 | 100.0 | 300.0 | -0.58 | 68.82 | -151.79 | 0.05 | 400.0 | -16.67 | -0.27 | 0 | 0 | 0.41 | 487.14 | -34.58 | 0.33 | -38.89 | 175.0 | 0.27 | -35.71 | 200.0 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0 | -38.60 | 67.31 | -112.87 |
| 21Q3 (8) | -0.85 | -131.37 | -297.67 | -1.01 | -3266.67 | -818.18 | -0.25 | 0.0 | 0.0 | 0.03 | 50.0 | 175.0 | -1.86 | -169.4 | -681.25 | 0.01 | -66.67 | -91.67 | 0 | 0 | 0 | 0.07 | -65.28 | -93.32 | 0.54 | -26.03 | 125.0 | 0.42 | -28.81 | 133.33 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0 | -118.06 | -138.77 | -231.78 |
| 21Q2 (7) | 2.71 | 0 | 632.43 | -0.03 | 40.0 | 0.0 | -0.25 | -4.17 | 0.0 | 0.02 | 0 | -77.78 | 2.68 | 5460.0 | 688.24 | 0.03 | -40.0 | 50.0 | 0 | 0 | 0 | 0.20 | -57.91 | -1.49 | 0.73 | 329.41 | 1725.0 | 0.59 | 353.85 | 1866.67 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0 | 304.49 | 0 | 171.58 |
| 21Q1 (6) | 0 | -100.0 | -100.0 | -0.05 | 0.0 | 0.0 | -0.24 | 67.12 | 4.0 | 0 | 100.0 | 100.0 | -0.05 | -104.46 | -108.06 | 0.05 | -16.67 | 25.0 | 0 | 0 | 0 | 0.48 | -23.76 | 25.97 | 0.17 | 41.67 | -15.0 | 0.13 | 44.44 | -13.33 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 20Q4 (5) | 1.17 | 172.09 | 305.26 | -0.05 | 54.55 | 58.33 | -0.73 | -192.0 | 30.48 | -0.03 | 25.0 | -200.0 | 1.12 | 250.0 | 262.32 | 0.06 | -50.0 | 20.0 | 0 | 0 | 0 | 0.63 | -40.01 | 8.96 | 0.12 | -50.0 | 140.0 | 0.09 | -50.0 | 200.0 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0 | 300.00 | 234.88 | 273.68 |
| 20Q3 (4) | 0.43 | 16.22 | 0.0 | -0.11 | -266.67 | 0.0 | -0.25 | 0.0 | 0.0 | -0.04 | -144.44 | 0.0 | 0.32 | -5.88 | 0.0 | 0.12 | 500.0 | 0.0 | 0 | 0 | 0.0 | 1.06 | 411.72 | 0.0 | 0.24 | 500.0 | 0.0 | 0.18 | 500.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0.0 | 89.58 | -20.1 | 0.0 |
| 20Q2 (3) | 0.37 | -44.78 | 0.0 | -0.03 | 40.0 | 0.0 | -0.25 | 0.0 | 0.0 | 0.09 | 325.0 | 0.0 | 0.34 | -45.16 | 0.0 | 0.02 | -50.0 | 0.0 | 0 | 0 | 0.0 | 0.21 | -46.18 | 0.0 | 0.04 | -80.0 | 0.0 | 0.03 | -80.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0.0 | 112.12 | -24.69 | 0.0 |
| 20Q1 (2) | 0.67 | 217.54 | 0.0 | -0.05 | 58.33 | 0.0 | -0.25 | 76.19 | 0.0 | -0.04 | -233.33 | 0.0 | 0.62 | 189.86 | 0.0 | 0.04 | -20.0 | 0.0 | 0 | 0 | 0.0 | 0.38 | -34.05 | 0.0 | 0.2 | 300.0 | 0.0 | 0.15 | 400.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0 | 0 | 0.0 | 148.89 | 186.2 | 0.0 |
| 19Q4 (1) | -0.57 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | -1.05 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -0.69 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -172.73 | 0.0 | 0.0 |
