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) | 0.7 | -76.11 | -0.46 | 0 | -2.19 | 0 | 0 | 0 | 0.24 | -96.4 | 0.53 | 20.45 | 0 | 0 | 9.72 | 70.18 | 0.07 | -90.0 | 0.75 | -60.73 | 0.29 | -21.62 | 0 | 0 | 67.31 | -47.62 |
| 2022 (9) | 2.93 | 225.56 | 3.73 | 0 | -8.11 | 0 | 0 | 0 | 6.66 | 0 | 0.44 | -18.52 | 0 | 0 | 5.71 | -15.34 | 0.7 | -45.31 | 1.91 | 135.8 | 0.37 | 0.0 | 0 | 0 | 128.51 | 68.49 |
| 2021 (8) | 0.9 | 18.42 | -3.47 | 0 | 2.95 | -12.46 | -0.17 | 0 | -2.57 | 0 | 0.54 | 671.43 | 0.18 | 0 | 6.75 | 485.32 | 1.28 | 204.76 | 0.81 | 138.24 | 0.37 | -5.13 | 0 | 0 | 76.27 | -26.74 |
| 2020 (7) | 0.76 | -42.42 | -4.29 | 0 | 3.37 | 0 | -0.05 | 0 | -3.53 | 0 | 0.07 | -46.15 | 0 | 0 | 1.15 | -42.34 | 0.42 | -12.5 | 0.34 | -57.5 | 0.39 | 0.0 | 0 | 0 | 104.11 | -6.14 |
| 2019 (6) | 1.32 | -21.43 | -0.12 | 0 | -2.44 | 0 | -0.04 | 0 | 1.2 | 0 | 0.13 | -45.83 | 0 | 0 | 2.00 | -39.83 | 0.48 | -36.0 | 0.8 | -37.01 | 0.39 | -2.5 | 0 | 0 | 110.92 | 10.26 |
| 2018 (5) | 1.68 | 320.0 | -1.8 | 0 | 0.23 | -61.67 | 0 | 0 | -0.12 | 0 | 0.24 | -20.0 | 0 | 0 | 3.32 | -22.66 | 0.75 | -5.06 | 1.27 | 195.35 | 0.4 | 2.56 | 0 | 0 | 100.60 | 106.23 |
| 2017 (4) | 0.4 | -72.97 | -0.97 | 0 | 0.6 | 0 | 0.03 | 0 | -0.57 | 0 | 0.3 | 3.45 | 0 | 0 | 4.30 | -4.7 | 0.79 | 27.42 | 0.43 | -48.19 | 0.39 | -11.36 | 0 | 0 | 48.78 | -58.14 |
| 2016 (3) | 1.48 | -7.5 | -0.1 | 0 | -2.41 | 0 | -0.03 | 0 | 1.38 | 66.27 | 0.29 | 81.25 | 0 | 0 | 4.51 | 78.15 | 0.62 | 8.77 | 0.83 | -20.19 | 0.44 | -4.35 | 0 | 0 | 116.54 | 9.98 |
| 2015 (2) | 1.6 | -11.6 | -0.77 | 0 | 1.42 | 0 | -0.01 | 0 | 0.83 | 0 | 0.16 | -11.11 | 0 | 0 | 2.53 | -5.34 | 0.57 | -1.72 | 1.04 | -14.05 | 0.46 | -9.8 | 0.01 | 0.0 | 105.96 | 1.28 |
| 2014 (1) | 1.81 | -15.02 | -2.02 | 0 | -2.61 | 0 | -0.01 | 0 | -0.21 | 0 | 0.18 | -70.97 | 0 | 0 | 2.67 | -69.67 | 0.58 | -41.41 | 1.21 | 0.83 | 0.51 | -27.14 | 0.01 | 0.0 | 104.62 | -6.18 |
| 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) | 0.4 | -11.11 | -11.11 | -0.85 | -193.41 | -329.73 | -0.4 | 44.44 | 85.71 | -0.01 | -200.0 | 0 | -0.45 | -133.09 | -154.88 | 0.16 | -33.33 | -42.86 | 0 | 0 | 0 | 10.06 | -39.62 | -55.8 | 0.05 | -16.67 | 400.0 | 0.22 | -18.52 | -40.54 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 137.93 | 4.21 | 34.87 |
| 24Q2 (19) | 0.45 | 25.0 | 200.0 | 0.91 | 175.21 | 635.29 | -0.72 | -357.14 | -1540.0 | 0.01 | 200.0 | 200.0 | 1.36 | 260.0 | 6900.0 | 0.24 | 118.18 | 242.86 | 0 | 0 | 0 | 16.67 | 84.85 | 245.24 | 0.06 | 175.0 | 400.0 | 0.27 | -3.57 | -15.62 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 132.35 | 28.68 | 244.12 |
| 24Q1 (18) | 0.36 | 550.0 | 100.0 | -1.21 | -49.38 | -906.67 | 0.28 | 3.7 | -3.45 | -0.01 | -200.0 | 0 | -0.85 | 4.49 | -357.58 | 0.11 | -31.25 | 1000.0 | 0 | 0 | 0 | 9.02 | -26.18 | 1216.39 | -0.08 | -300.0 | -180.0 | 0.28 | 300.0 | 40.0 | 0.07 | 0.0 | -12.5 | 0 | 0 | 0 | 102.86 | 0 | 60.0 |
| 23Q4 (17) | -0.08 | -117.78 | -134.78 | -0.81 | -318.92 | -205.19 | 0.27 | 109.64 | 147.37 | 0.01 | 0 | 0.0 | -0.89 | -208.54 | -189.0 | 0.16 | -42.86 | 100.0 | 0 | 0 | 0 | 12.21 | -46.35 | 174.81 | -0.02 | -300.0 | -140.0 | -0.14 | -137.84 | -240.0 | 0.07 | 0.0 | -22.22 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (16) | 0.45 | 200.0 | -61.21 | 0.37 | 317.65 | 212.12 | -2.8 | -5700.0 | -12.9 | 0 | 100.0 | 100.0 | 0.82 | 4200.0 | -1.2 | 0.28 | 300.0 | 21.74 | 0 | 0 | 0 | 22.76 | 371.54 | 93.0 | 0.01 | 150.0 | -94.74 | 0.37 | 15.62 | -53.75 | 0.07 | 0.0 | -22.22 | 0 | 0 | 0 | 102.27 | 165.91 | -21.53 |
| 23Q2 (15) | 0.15 | -16.67 | -80.52 | -0.17 | -213.33 | -106.27 | 0.05 | -82.76 | 102.21 | -0.01 | 0 | 50.0 | -0.02 | -106.06 | -100.57 | 0.07 | 600.0 | 75.0 | 0 | 0 | 0 | 4.83 | 604.83 | 140.17 | -0.02 | -120.0 | -109.09 | 0.32 | 60.0 | -17.95 | 0.07 | -12.5 | -22.22 | 0 | 0 | 0 | 38.46 | -40.17 | -76.02 |
| 23Q1 (14) | 0.18 | -21.74 | -76.62 | 0.15 | -80.52 | -74.14 | 0.29 | 150.88 | 110.36 | 0 | -100.0 | -100.0 | 0.33 | -67.0 | -75.56 | 0.01 | -87.5 | -88.89 | 0 | 0 | 0 | 0.68 | -84.59 | -85.08 | 0.1 | 100.0 | -56.52 | 0.2 | 100.0 | -67.74 | 0.08 | -11.11 | -20.0 | 0 | 0 | 0 | 64.29 | -46.89 | -39.89 |
| 22Q4 (13) | 0.23 | -80.17 | 21.05 | 0.77 | 333.33 | 83.33 | -0.57 | 77.02 | -262.86 | 0.01 | 150.0 | 105.56 | 1.0 | 20.48 | 63.93 | 0.08 | -65.22 | -38.46 | 0 | 0 | -100.0 | 4.44 | -62.32 | -28.55 | 0.05 | -73.68 | -84.38 | 0.1 | -87.5 | -64.29 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 121.05 | -7.12 | 135.73 |
| 22Q3 (12) | 1.16 | 50.65 | 127.45 | -0.33 | -112.18 | 75.56 | -2.48 | -9.73 | -430.67 | -0.02 | 0.0 | -300.0 | 0.83 | -76.15 | 198.81 | 0.23 | 475.0 | -4.17 | 0 | 0 | 0 | 11.79 | 486.79 | 0.26 | 0.19 | -13.64 | -48.65 | 0.8 | 105.13 | 196.3 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 130.34 | -18.75 | -8.0 |
| 22Q2 (11) | 0.77 | 0.0 | 485.0 | 2.71 | 367.24 | 289.51 | -2.26 | 19.29 | -340.43 | -0.02 | -166.67 | 33.33 | 3.48 | 157.78 | 313.5 | 0.04 | -55.56 | -71.43 | 0 | 0 | 0 | 2.01 | -56.23 | -70.14 | 0.22 | -4.35 | -35.29 | 0.39 | -37.1 | 550.0 | 0.09 | -10.0 | 0.0 | 0 | 0 | 0 | 160.42 | 50.0 | 220.31 |
| 22Q1 (10) | 0.77 | 305.26 | 92.5 | 0.58 | 38.1 | 151.79 | -2.8 | -900.0 | -404.35 | 0.03 | 116.67 | 0.0 | 1.35 | 121.31 | 287.5 | 0.09 | -30.77 | 200.0 | 0 | -100.0 | 0 | 4.59 | -26.18 | 173.98 | 0.23 | -28.12 | -8.0 | 0.62 | 121.43 | 226.32 | 0.1 | 11.11 | 11.11 | 0 | 0 | 0 | 106.94 | 108.26 | -25.14 |
| 21Q4 (9) | 0.19 | -62.75 | -34.48 | 0.42 | 131.11 | 125.61 | 0.35 | -53.33 | -72.66 | -0.18 | -1900.0 | -800.0 | 0.61 | 172.62 | 145.19 | 0.13 | -45.83 | 1200.0 | 0.18 | 0 | 0 | 6.22 | -47.13 | 938.76 | 0.32 | -13.51 | 166.67 | 0.28 | 3.7 | 211.11 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 51.35 | -63.75 | -68.13 |
| 21Q3 (8) | 0.51 | 355.0 | 88.89 | -1.35 | 5.59 | 40.0 | 0.75 | -20.21 | -28.57 | 0.01 | 133.33 | 0 | -0.84 | 48.47 | 57.58 | 0.24 | 71.43 | 380.0 | 0 | 0 | 0 | 11.76 | 74.79 | 248.24 | 0.37 | 8.82 | 236.36 | 0.27 | 350.0 | 237.5 | 0.09 | 0.0 | -10.0 | 0 | 0 | 0 | 141.67 | 206.25 | -5.56 |
| 21Q2 (7) | -0.2 | -150.0 | -266.67 | -1.43 | -27.68 | -2960.0 | 0.94 | 2.17 | -36.91 | -0.03 | -200.0 | -50.0 | -1.63 | -126.39 | -1058.82 | 0.14 | 366.67 | 1300.0 | 0 | 0 | 0 | 6.73 | 301.6 | 963.46 | 0.34 | 36.0 | 142.86 | 0.06 | -68.42 | -40.0 | 0.09 | 0.0 | -10.0 | 0 | 0 | 0 | -133.33 | -193.33 | -322.22 |
| 21Q1 (6) | 0.4 | 37.93 | 400.0 | -1.12 | 31.71 | -154.55 | 0.92 | -28.12 | 304.44 | 0.03 | 250.0 | 400.0 | -0.72 | 46.67 | -100.0 | 0.03 | 200.0 | 200.0 | 0 | 0 | 0 | 1.68 | 179.89 | 126.26 | 0.25 | 108.33 | 400.0 | 0.19 | 111.11 | 171.43 | 0.09 | 0.0 | -10.0 | 0 | 0 | 0 | 142.86 | -11.33 | 203.57 |
| 20Q4 (5) | 0.29 | 7.41 | 480.0 | -1.64 | 27.11 | -441.67 | 1.28 | 21.9 | 285.51 | -0.02 | 0 | 0 | -1.35 | 31.82 | -354.72 | 0.01 | -80.0 | -66.67 | 0 | 0 | 0 | 0.60 | -82.28 | -65.87 | 0.12 | 9.09 | 9.09 | 0.09 | 12.5 | 212.5 | 0.09 | -10.0 | -10.0 | 0 | 0 | 0 | 161.11 | 7.41 | -35.56 |
| 20Q3 (4) | 0.27 | 125.0 | 0.0 | -2.25 | -4600.0 | 0.0 | 1.05 | -29.53 | 0.0 | 0 | 100.0 | 0.0 | -1.98 | -1264.71 | 0.0 | 0.05 | 400.0 | 0.0 | 0 | 0 | 0.0 | 3.38 | 433.78 | 0.0 | 0.11 | -21.43 | 0.0 | 0.08 | -20.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0.0 | 150.00 | 150.0 | 0.0 |
| 20Q2 (3) | 0.12 | 50.0 | 0.0 | 0.05 | 111.36 | 0.0 | 1.49 | 431.11 | 0.0 | -0.02 | -100.0 | 0.0 | 0.17 | 147.22 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.63 | -14.56 | 0.0 | 0.14 | 180.0 | 0.0 | 0.1 | 42.86 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0.0 | 60.00 | 27.5 | 0.0 |
| 20Q1 (2) | 0.08 | 60.0 | 0.0 | -0.44 | -191.67 | 0.0 | -0.45 | 34.78 | 0.0 | -0.01 | 0 | 0.0 | -0.36 | -167.92 | 0.0 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0.0 | 0.74 | -57.78 | 0.0 | 0.05 | -54.55 | 0.0 | 0.07 | 187.5 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0.0 | 47.06 | -81.18 | 0.0 |
| 19Q4 (1) | 0.05 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | -0.69 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.75 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 250.00 | 0.0 | 0.0 |
