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) | 2.79 | -32.93 | 0.11 | -89.0 | -1.98 | 0 | -0.04 | 0 | 2.9 | -43.8 | 0.08 | 14.29 | 0 | 0 | 0.60 | 52.75 | 1.97 | -28.88 | 1.72 | -34.35 | 0.31 | -13.89 | 0.01 | -50.0 | 136.76 | -1.37 |
| 2022 (9) | 4.16 | 540.0 | 1.0 | -48.45 | -2.34 | 0 | 0.09 | 0 | 5.16 | 99.23 | 0.07 | -58.82 | 0 | 0 | 0.39 | -57.78 | 2.77 | -7.36 | 2.62 | 6.5 | 0.36 | -2.7 | 0.02 | 0.0 | 138.67 | 508.0 |
| 2021 (8) | 0.65 | -75.38 | 1.94 | 0 | -1.65 | 0 | -0.01 | 0 | 2.59 | 0 | 0.17 | -81.11 | 0 | 0 | 0.93 | -85.55 | 2.99 | 143.09 | 2.46 | 100.0 | 0.37 | 2.78 | 0.02 | -33.33 | 22.81 | -86.0 |
| 2020 (7) | 2.64 | 17.86 | -2.82 | 0 | -1.1 | 0 | 0.01 | 0 | -0.18 | 0 | 0.9 | 2900.0 | 0.09 | 0 | 6.45 | 3530.11 | 1.23 | -40.58 | 1.23 | -25.0 | 0.36 | -12.2 | 0.03 | 0.0 | 162.96 | 51.32 |
| 2019 (6) | 2.24 | 44.52 | -0.44 | 0 | -1.34 | 0 | -0.01 | 0 | 1.8 | -54.31 | 0.03 | -70.0 | 0 | 0 | 0.18 | -73.66 | 2.07 | 51.09 | 1.64 | -10.87 | 0.41 | 13.89 | 0.03 | -25.0 | 107.69 | 55.63 |
| 2018 (5) | 1.55 | 43.52 | 2.39 | 61.49 | -5.03 | 0 | -0.19 | 0 | 3.94 | 53.91 | 0.1 | 100.0 | 0 | 0 | 0.67 | 78.95 | 1.37 | -2.84 | 1.84 | -9.8 | 0.36 | 5.88 | 0.04 | 33.33 | 69.20 | 54.41 |
| 2017 (4) | 1.08 | -73.07 | 1.48 | 0 | -1.43 | 0 | 0.31 | 0 | 2.56 | -33.85 | 0.05 | -37.5 | 0 | 0 | 0.38 | -42.07 | 1.41 | -16.57 | 2.04 | 96.15 | 0.34 | -5.56 | 0.03 | 0.0 | 44.81 | -84.02 |
| 2016 (3) | 4.01 | -38.78 | -0.14 | 0 | -4.4 | 0 | -1.12 | 0 | 3.87 | -40.55 | 0.08 | 100.0 | 0 | 0 | 0.65 | 346.54 | 1.69 | 191.38 | 1.04 | 160.0 | 0.36 | -5.26 | 0.03 | -25.0 | 280.42 | -64.89 |
| 2015 (2) | 6.55 | 322.58 | -0.04 | 0 | -7.06 | 0 | 0.01 | 0 | 6.51 | 520.0 | 0.04 | -90.48 | 0 | 0 | 0.15 | -84.4 | 0.58 | 70.59 | 0.4 | -55.56 | 0.38 | 5.56 | 0.04 | 0.0 | 798.78 | 569.94 |
| 2014 (1) | 1.55 | -75.32 | -0.5 | 0 | 1.6 | 0 | -0.01 | 0 | 1.05 | -76.87 | 0.42 | -77.78 | -0.05 | 0 | 0.93 | -69.48 | 0.34 | -22.73 | 0.9 | 80.0 | 0.36 | 28.57 | 0.04 | 100.0 | 119.23 | -84.81 |
| 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) | -0.42 | -157.53 | -129.79 | 0.39 | 141.05 | 457.14 | -1.53 | -5000.0 | 19.05 | -0.07 | 0 | -187.5 | -0.03 | 86.36 | -102.03 | -0.01 | -102.33 | -133.33 | -0.01 | -200.0 | 0 | -0.32 | -102.53 | -140.48 | 0.59 | -11.94 | -22.37 | 0.45 | -23.73 | -33.82 | 0.08 | 14.29 | 14.29 | 0 | 0 | 0 | -79.25 | -171.65 | -142.15 |
| 24Q2 (19) | 0.73 | -26.26 | 62.22 | -0.95 | -39.71 | -495.83 | -0.03 | -50.0 | -50.0 | 0 | 100.0 | 100.0 | -0.22 | -170.97 | -131.88 | 0.43 | 4200.0 | 0 | 0.01 | 0 | 0 | 12.46 | 3838.55 | 0 | 0.67 | 48.89 | 116.13 | 0.59 | 13.46 | 84.38 | 0.07 | -12.5 | -12.5 | 0 | 0 | 0 | 110.61 | -32.97 | -1.68 |
| 24Q1 (18) | 0.99 | 120.0 | 120.0 | -0.68 | -395.65 | -58.14 | -0.02 | 0.0 | -100.0 | -0.02 | -200.0 | -166.67 | 0.31 | -54.41 | 1450.0 | 0.01 | -80.0 | 0 | 0 | 0 | 0 | 0.32 | -78.61 | 0 | 0.45 | -29.69 | 73.08 | 0.52 | -3.7 | 188.89 | 0.08 | 14.29 | -20.0 | 0 | 0 | 0 | 165.00 | 123.67 | 2.67 |
| 23Q4 (17) | 0.45 | -68.09 | -74.29 | 0.23 | 228.57 | 209.52 | -0.02 | 98.94 | 50.0 | 0.02 | -75.0 | 200.0 | 0.68 | -54.05 | -55.84 | 0.05 | 66.67 | 66.67 | 0 | 0 | 0 | 1.48 | 89.84 | 84.42 | 0.64 | -15.79 | -12.33 | 0.54 | -20.59 | -18.18 | 0.07 | 0.0 | 40.0 | 0 | 0 | 0 | 73.77 | -60.76 | -70.07 |
| 23Q3 (16) | 1.41 | 213.33 | 3.68 | 0.07 | -70.83 | 216.67 | -1.89 | -9350.0 | 16.74 | 0.08 | 260.0 | 60.0 | 1.48 | 114.49 | 13.85 | 0.03 | 0 | 50.0 | 0 | 0 | 0 | 0.78 | 0 | 72.21 | 0.76 | 145.16 | 7.04 | 0.68 | 112.5 | 3.03 | 0.07 | -12.5 | -30.0 | 0 | 0 | 100.0 | 188.00 | 67.11 | 3.68 |
| 23Q2 (15) | 0.45 | 0.0 | -53.12 | 0.24 | 155.81 | -77.14 | -0.02 | -100.0 | 0.0 | -0.05 | -266.67 | -350.0 | 0.69 | 3350.0 | -65.67 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.31 | 19.23 | -52.31 | 0.32 | 77.78 | -49.21 | 0.08 | -20.0 | -20.0 | 0 | 0 | -100.0 | 112.50 | -30.0 | -13.28 |
| 23Q1 (14) | 0.45 | -74.29 | 800.0 | -0.43 | -104.76 | -272.0 | -0.01 | 75.0 | 0.0 | 0.03 | 250.0 | 0.0 | 0.02 | -98.7 | -93.33 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.26 | -64.38 | -61.76 | 0.18 | -72.73 | -73.13 | 0.1 | 100.0 | 0.0 | 0 | 0 | -100.0 | 160.71 | -34.8 | 2407.14 |
| 22Q4 (13) | 1.75 | 28.68 | 130.26 | -0.21 | -250.0 | -520.0 | -0.04 | 98.24 | -180.0 | -0.02 | -140.0 | 60.0 | 1.54 | 18.46 | 90.12 | 0.03 | 50.0 | -66.67 | 0 | 0 | 0 | 0.80 | 77.27 | -56.06 | 0.73 | 2.82 | 1.39 | 0.66 | 0.0 | 1.54 | 0.05 | -50.0 | -50.0 | 0 | 100.0 | 0 | 246.48 | 35.93 | 143.24 |
| 22Q3 (12) | 1.36 | 41.67 | 1800.0 | -0.06 | -105.71 | -146.15 | -2.27 | -11250.0 | -77.34 | 0.05 | 150.0 | 66.67 | 1.3 | -35.32 | 2500.0 | 0.02 | 0 | 100.0 | 0 | 0 | 0 | 0.45 | 0 | 122.62 | 0.71 | 9.23 | -25.26 | 0.66 | 4.76 | -13.16 | 0.1 | 0.0 | 11.11 | -0.01 | -200.0 | -200.0 | 181.33 | 39.78 | 2049.33 |
| 22Q2 (11) | 0.96 | 1820.0 | 517.39 | 1.05 | 320.0 | 23.53 | -0.02 | -100.0 | -100.0 | 0.02 | -33.33 | 200.0 | 2.01 | 570.0 | 224.19 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.65 | -4.41 | -27.78 | 0.63 | -5.97 | -5.97 | 0.1 | 0.0 | 11.11 | 0.01 | 0.0 | 0.0 | 129.73 | 1923.78 | 534.31 |
| 22Q1 (10) | 0.05 | -93.42 | -75.0 | 0.25 | 400.0 | -72.22 | -0.01 | -120.0 | 97.5 | 0.03 | 160.0 | 0.0 | 0.3 | -62.96 | -72.73 | 0.02 | -77.78 | -33.33 | 0 | 0 | 0 | 0.37 | -79.48 | -55.06 | 0.68 | -5.56 | 61.9 | 0.67 | 3.08 | 81.08 | 0.1 | 0.0 | 11.11 | 0.01 | 0 | 0.0 | 6.41 | -93.67 | -84.94 |
| 21Q4 (9) | 0.76 | 1050.0 | -37.19 | 0.05 | -61.54 | 102.89 | 0.05 | 103.91 | 112.2 | -0.05 | -266.67 | -266.67 | 0.81 | 1520.0 | 255.77 | 0.09 | 800.0 | -89.77 | 0 | 0 | 0 | 1.83 | 798.17 | -92.51 | 0.72 | -24.21 | 157.14 | 0.65 | -14.47 | 109.68 | 0.1 | 11.11 | 11.11 | 0 | -100.0 | -100.0 | 101.33 | 1189.33 | -65.66 |
| 21Q3 (8) | -0.08 | 65.22 | -122.22 | 0.13 | -84.71 | -64.86 | -1.28 | -12700.0 | -96.92 | 0.03 | 250.0 | 133.33 | 0.05 | -91.94 | -93.15 | 0.01 | -75.0 | -50.0 | 0 | 0 | -100.0 | 0.20 | -75.66 | -63.21 | 0.95 | 5.56 | 427.78 | 0.76 | 13.43 | 347.06 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -9.30 | 68.86 | -106.98 |
| 21Q2 (7) | -0.23 | -215.0 | -221.05 | 0.85 | -5.56 | 142.86 | -0.01 | 97.5 | 75.0 | -0.02 | -166.67 | 81.82 | 0.62 | -43.64 | 14.81 | 0.04 | 33.33 | 0 | 0 | 0 | 0 | 0.84 | 0.21 | 0 | 0.9 | 114.29 | 221.43 | 0.67 | 81.08 | 191.3 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | -29.87 | -170.19 | -150.31 |
| 21Q1 (6) | 0.2 | -83.47 | -77.27 | 0.9 | 152.02 | 150.0 | -0.4 | 2.44 | 0 | 0.03 | 0.0 | 142.86 | 1.1 | 311.54 | 219.57 | 0.03 | -96.59 | 0 | 0 | 0 | -100.0 | 0.83 | -96.58 | 0 | 0.42 | 50.0 | -14.29 | 0.37 | 19.35 | -30.19 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | 42.55 | -85.58 | -69.05 |
| 20Q4 (5) | 1.21 | 236.11 | 137.25 | -1.73 | -567.57 | -1830.0 | -0.41 | 36.92 | -1950.0 | 0.03 | 133.33 | 400.0 | -0.52 | -171.23 | -185.25 | 0.88 | 4300.0 | 0 | 0 | -100.0 | 0 | 24.38 | 4312.19 | 0 | 0.28 | 55.56 | -50.88 | 0.31 | 82.35 | -29.55 | 0.09 | 0.0 | -10.0 | 0.01 | 0.0 | 0.0 | 295.12 | 121.34 | 218.27 |
| 20Q3 (4) | 0.36 | 89.47 | 0.0 | 0.37 | 5.71 | 0.0 | -0.65 | -1525.0 | 0.0 | -0.09 | 18.18 | 0.0 | 0.73 | 35.19 | 0.0 | 0.02 | 0 | 0.0 | 0.09 | 0 | 0.0 | 0.55 | 0 | 0.0 | 0.18 | -35.71 | 0.0 | 0.17 | -26.09 | 0.0 | 0.09 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | 133.33 | 124.56 | 0.0 |
| 20Q2 (3) | 0.19 | -78.41 | 0.0 | 0.35 | 119.44 | 0.0 | -0.04 | 0 | 0.0 | -0.11 | -57.14 | 0.0 | 0.54 | 158.7 | 0.0 | 0 | 0 | 0.0 | 0 | -100.0 | 0.0 | -0.00 | 0 | 0.0 | 0.28 | -42.86 | 0.0 | 0.23 | -56.6 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | 59.38 | -56.82 | 0.0 |
| 20Q1 (2) | 0.88 | 72.55 | 0.0 | -1.8 | -1900.0 | 0.0 | 0 | 100.0 | 0.0 | -0.07 | -600.0 | 0.0 | -0.92 | -250.82 | 0.0 | 0 | 0 | 0.0 | 0.25 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.49 | -14.04 | 0.0 | 0.53 | 20.45 | 0.0 | 0.09 | -10.0 | 0.0 | 0.02 | 100.0 | 0.0 | 137.50 | 48.28 | 0.0 |
| 19Q4 (1) | 0.51 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 92.73 | 0.0 | 0.0 |
