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) | 2.12 | 186.49 | -1.13 | 0 | -0.44 | 0 | -0.14 | 0 | 0.99 | -46.49 | 0.13 | 0.0 | 0 | 0 | 2.23 | 1.03 | 0.09 | 0 | 0.98 | 122.73 | 1.15 | 2.68 | 0.01 | 0.0 | 99.07 | 110.18 |
| 2022 (9) | 0.74 | 722.22 | 1.11 | 0 | -0.3 | 0 | -0.12 | 0 | 1.85 | 9150.0 | 0.13 | -78.69 | 0 | 0 | 2.20 | -81.0 | -0.17 | 0 | 0.44 | 0 | 1.12 | 2.75 | 0.01 | 0 | 47.13 | -52.87 |
| 2021 (8) | 0.09 | 0 | -0.07 | 0 | -0.35 | 0 | 0.05 | 0 | 0.02 | 0 | 0.61 | -16.44 | 0.09 | 0 | 11.60 | 13.11 | -1.17 | 0 | -1.0 | 0 | 1.09 | -20.44 | 0 | 0 | 100.00 | 0 |
| 2020 (7) | -0.05 | 0 | -2.82 | 0 | -1.03 | 0 | -0.53 | 0 | -2.87 | 0 | 0.73 | -83.63 | 0 | 0 | 10.25 | -76.97 | -0.72 | 0 | -0.89 | 0 | 1.37 | 47.31 | 0.02 | 100.0 | -10.00 | 0 |
| 2019 (6) | 2.34 | 61.38 | -6.92 | 0 | 1.14 | 0 | 0.1 | -60.0 | -4.58 | 0 | 4.46 | -22.97 | 0 | 0 | 44.51 | -9.21 | 0.68 | -55.56 | 0.58 | -45.79 | 0.93 | 165.71 | 0.01 | 0.0 | 153.95 | 51.82 |
| 2018 (5) | 1.45 | -81.69 | -1.46 | 0 | -0.87 | 0 | 0.25 | -34.21 | -0.01 | 0 | 5.79 | 1896.55 | 0 | 0 | 49.03 | 2097.73 | 1.53 | -41.6 | 1.07 | -42.16 | 0.35 | -7.89 | 0.01 | 0.0 | 101.40 | -71.32 |
| 2017 (4) | 7.92 | 104.65 | -0.84 | 0 | -1.55 | 0 | 0.38 | 123.53 | 7.08 | 103.45 | 0.29 | 70.59 | -0.38 | 0 | 2.23 | 68.49 | 2.62 | -20.12 | 1.85 | -34.4 | 0.38 | -17.39 | 0.01 | 0.0 | 353.57 | 200.58 |
| 2016 (3) | 3.87 | -34.07 | -0.39 | 0 | -1.83 | 0 | 0.17 | -63.04 | 3.48 | -38.84 | 0.17 | -34.62 | 0 | 0 | 1.32 | -25.09 | 3.28 | -12.77 | 2.82 | -7.84 | 0.46 | -22.03 | 0.01 | 0.0 | 117.63 | -26.66 |
| 2015 (2) | 5.87 | 151.93 | -0.18 | 0 | -3.05 | 0 | 0.46 | -9.8 | 5.69 | 161.01 | 0.26 | 85.71 | 0 | 0 | 1.77 | 108.44 | 3.76 | -12.35 | 3.06 | -9.73 | 0.59 | -6.35 | 0.01 | 0.0 | 160.38 | 177.4 |
| 2014 (1) | 2.33 | -29.82 | -0.15 | 0 | -2.43 | 0 | 0.51 | 0 | 2.18 | -28.99 | 0.14 | -44.0 | 0 | 0 | 0.85 | -36.23 | 4.29 | -8.72 | 3.39 | -1.17 | 0.63 | -17.11 | 0.01 | 0.0 | 57.82 | -26.86 |
| 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) | -0.1 | -122.22 | 71.43 | -0.94 | -147.37 | -27.03 | -0.78 | 0 | -73.33 | -0.15 | -25.0 | -150.0 | -1.04 | -1585.71 | 4.59 | 0.02 | 100.0 | -33.33 | 0 | 0 | 0 | 2.53 | 140.51 | -12.24 | -0.58 | -52.63 | -56.76 | -0.36 | -500.0 | -227.27 | 0.3 | 3.45 | 3.45 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 24Q2 (19) | 0.45 | 50.0 | -43.04 | -0.38 | 75.16 | 64.81 | 0 | 0 | 0 | -0.12 | -20.0 | 7.69 | 0.07 | 105.69 | 124.14 | 0.01 | 0 | -87.5 | 0 | 0 | 0 | 1.05 | 0 | -76.18 | -0.38 | -137.5 | -265.22 | 0.09 | -64.0 | -83.02 | 0.29 | 0.0 | 3.57 | 0 | 0 | 0 | 118.42 | 113.16 | 21.42 |
| 24Q1 (18) | 0.3 | -57.14 | -69.39 | -1.53 | -155.23 | 26.79 | 0 | -100.0 | 0 | -0.1 | -233.33 | -225.0 | -1.23 | -135.45 | -10.81 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | -0.16 | -45.45 | -145.71 | 0.25 | 66.67 | -39.02 | 0.29 | 0.0 | 0.0 | 0 | 0 | 0 | 55.56 | -65.08 | -60.32 |
| 23Q4 (17) | 0.7 | 300.0 | -2.78 | 2.77 | 474.32 | 99.28 | 0.01 | 102.22 | 0 | -0.03 | 50.0 | 85.0 | 3.47 | 418.35 | 64.45 | 0.01 | -66.67 | -75.0 | 0 | 0 | 0 | 0.80 | -72.27 | -71.6 | -0.11 | 70.27 | -237.5 | 0.15 | 236.36 | -61.54 | 0.29 | 0.0 | 3.57 | 0 | 0 | 0 | 159.09 | 181.82 | 48.04 |
| 23Q3 (16) | -0.35 | -144.3 | -600.0 | -0.74 | 31.48 | 24.49 | -0.45 | 0 | 0 | -0.06 | 53.85 | -250.0 | -1.09 | -275.86 | -5.83 | 0.03 | -62.5 | 0.0 | 0 | 0 | 0 | 2.88 | -34.74 | 58.65 | -0.37 | -260.87 | -628.57 | -0.11 | -120.75 | -152.38 | 0.29 | 3.57 | 3.57 | 0 | 0 | 0 | -194.44 | -299.37 | -1805.56 |
| 23Q2 (15) | 0.79 | -19.39 | 64.58 | -1.08 | 48.33 | -195.58 | 0 | 0 | 100.0 | -0.13 | -262.5 | -1400.0 | -0.29 | 73.87 | -118.01 | 0.08 | 0 | 700.0 | 0 | 0 | -100.0 | 4.42 | 0 | 540.88 | 0.23 | -34.29 | 243.75 | 0.53 | 29.27 | 857.14 | 0.28 | -3.45 | 0.0 | 0 | 0 | 0 | 97.53 | -30.34 | -57.33 |
| 23Q1 (14) | 0.98 | 36.11 | 333.33 | -2.09 | -250.36 | -375.0 | 0 | 0 | 0 | 0.08 | 140.0 | 300.0 | -1.11 | -152.61 | -29.07 | 0 | -100.0 | -100.0 | 0 | 0 | 100.0 | -0.00 | -100.0 | -100.0 | 0.35 | 337.5 | 305.88 | 0.41 | 5.13 | 555.56 | 0.29 | 3.57 | 3.57 | 0 | 0 | 0 | 140.00 | 30.28 | 163.33 |
| 22Q4 (13) | 0.72 | 1540.0 | 275.61 | 1.39 | 241.84 | 363.33 | 0 | 0 | 0 | -0.2 | -600.0 | -600.0 | 2.11 | 304.85 | 2018.18 | 0.04 | 33.33 | 123.53 | 0 | 0 | 0 | 2.82 | 54.93 | 121.38 | 0.08 | 14.29 | 127.59 | 0.39 | 85.71 | 269.57 | 0.28 | 0.0 | 3.7 | 0 | 0 | 0 | 107.46 | 1153.13 | 110.48 |
| 22Q3 (12) | -0.05 | -110.42 | -108.47 | -0.98 | -186.73 | -145.0 | 0 | 100.0 | 100.0 | 0.04 | 300.0 | 0 | -1.03 | -163.98 | -642.11 | 0.03 | 200.0 | -93.33 | 0 | -100.0 | -100.0 | 1.82 | 163.64 | -94.67 | 0.07 | 143.75 | 122.58 | 0.21 | 400.0 | 175.0 | 0.28 | 0.0 | 3.7 | 0 | 0 | 0 | -10.20 | -104.46 | 0 |
| 22Q2 (11) | 0.48 | 214.29 | 366.67 | 1.13 | 356.82 | 1030.0 | -0.3 | 0 | 0 | 0.01 | -50.0 | -80.0 | 1.61 | 287.21 | 2112.5 | 0.01 | -80.0 | -95.45 | 0.05 | 183.33 | 0 | 0.69 | -80.83 | -95.49 | -0.16 | 5.88 | 27.27 | -0.07 | 22.22 | 12.5 | 0.28 | 0.0 | 12.0 | 0 | 0 | 0 | 228.57 | 203.4 | 315.87 |
| 22Q1 (10) | -0.42 | -2.44 | -625.0 | -0.44 | -246.67 | -528.57 | 0 | 0 | 100.0 | 0.02 | -50.0 | 166.67 | -0.86 | -681.82 | -8700.0 | 0.05 | 129.41 | -54.55 | -0.06 | 0 | 0 | 3.60 | 127.3 | -60.76 | -0.17 | 41.38 | 51.43 | -0.09 | 60.87 | 78.05 | 0.28 | 3.7 | -9.68 | 0 | 0 | 0 | -221.05 | 78.43 | 0 |
| 21Q4 (9) | -0.41 | -169.49 | 70.29 | 0.3 | 175.0 | -26.83 | 0 | 100.0 | 100.0 | 0.04 | 0 | 105.33 | -0.11 | -157.89 | 88.66 | -0.17 | -137.78 | -132.69 | 0 | -100.0 | 0 | -13.18 | -138.66 | -128.38 | -0.29 | 6.45 | 53.23 | -0.23 | 17.86 | 71.95 | 0.27 | 0.0 | -12.9 | 0 | 0 | -100.0 | -1025.00 | 0 | 0 |
| 21Q3 (8) | 0.59 | 427.78 | 51.28 | -0.4 | -500.0 | 37.5 | -0.3 | 0 | 62.96 | 0 | -100.0 | -100.0 | 0.19 | 337.5 | 176.0 | 0.45 | 104.55 | 1400.0 | 0.09 | 0 | 0 | 34.09 | 123.14 | 2172.73 | -0.31 | -40.91 | -675.0 | -0.28 | -250.0 | -133.33 | 0.27 | 8.0 | -20.59 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 21Q2 (7) | -0.18 | -325.0 | -263.64 | 0.1 | 242.86 | 103.29 | 0 | 100.0 | 100.0 | 0.05 | 266.67 | 400.0 | -0.08 | -900.0 | 97.27 | 0.22 | 100.0 | 46.67 | 0 | 0 | 0 | 15.28 | 66.67 | 131.2 | -0.22 | 37.14 | -540.0 | -0.08 | 80.49 | -900.0 | 0.25 | -19.35 | -26.47 | 0 | 0 | 0 | -105.88 | 0 | -436.9 |
| 21Q1 (6) | 0.08 | 105.8 | -90.36 | -0.07 | -117.07 | -115.91 | -0.04 | 33.33 | 50.0 | -0.03 | 96.0 | -175.0 | 0.01 | 101.03 | -99.21 | 0.11 | -78.85 | 175.0 | 0 | 0 | 0 | 9.17 | -80.26 | 296.46 | -0.35 | 43.55 | -218.18 | -0.41 | 50.0 | -1466.67 | 0.31 | 0.0 | -16.22 | 0 | -100.0 | 0 | 0.00 | 0 | -100.0 |
| 20Q4 (5) | -1.38 | -453.85 | -7000.0 | 0.41 | 164.06 | 109.53 | -0.06 | 92.59 | 33.33 | -0.75 | -516.67 | -3650.0 | -0.97 | -288.0 | 77.34 | 0.52 | 1633.33 | -63.38 | 0 | 0 | 0 | 46.43 | 2995.24 | -8.12 | -0.62 | -1450.0 | -321.43 | -0.82 | -583.33 | -2150.0 | 0.31 | -8.82 | -16.22 | 0.01 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 20Q3 (4) | 0.39 | 254.55 | 0.0 | -0.64 | 78.95 | 0.0 | -0.81 | -1057.14 | 0.0 | 0.18 | 1700.0 | 0.0 | -0.25 | 91.47 | 0.0 | 0.03 | -80.0 | 0.0 | 0 | 0 | 0.0 | 1.50 | -77.3 | 0.0 | -0.04 | -180.0 | 0.0 | -0.12 | -1300.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0 | 0 | 0.0 | 177.27 | 464.05 | 0.0 |
| 20Q2 (3) | 0.11 | -86.75 | 0.0 | -3.04 | -790.91 | 0.0 | -0.07 | 12.5 | 0.0 | 0.01 | -75.0 | 0.0 | -2.93 | -330.71 | 0.0 | 0.15 | 275.0 | 0.0 | 0 | 0 | 0.0 | 6.61 | 185.79 | 0.0 | 0.05 | 145.45 | 0.0 | 0.01 | -66.67 | 0.0 | 0.34 | -8.11 | 0.0 | 0 | 0 | 0.0 | 31.43 | -84.85 | 0.0 |
| 20Q1 (2) | 0.83 | 4050.0 | 0.0 | 0.44 | 110.23 | 0.0 | -0.08 | 11.11 | 0.0 | 0.04 | 300.0 | 0.0 | 1.27 | 129.67 | 0.0 | 0.04 | -97.18 | 0.0 | 0 | 0 | 0.0 | 2.31 | -95.42 | 0.0 | -0.11 | -139.29 | 0.0 | 0.03 | -25.0 | 0.0 | 0.37 | 0.0 | 0.0 | 0 | 0 | 0.0 | 207.50 | 4153.75 | 0.0 |
| 19Q4 (1) | 0.02 | 0.0 | 0.0 | -4.3 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -4.28 | 0.0 | 0.0 | 1.42 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 50.53 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.88 | 0.0 | 0.0 |
