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) | 6.59 | 3.29 | -1.1 | 0 | -4.14 | 0 | 0.16 | 0 | 5.49 | -22.02 | 0.1 | -52.38 | -0.02 | 0 | 0.30 | -63.5 | 7.6 | 76.74 | 6.15 | 36.67 | 0.35 | -7.89 | 0.05 | 0.0 | 100.61 | -22.26 |
| 2022 (9) | 6.38 | 0 | 0.66 | 0 | -4.12 | 0 | -0.01 | 0 | 7.04 | 0 | 0.21 | -52.27 | -0.01 | 0 | 0.82 | -6.28 | 4.3 | -57.68 | 4.5 | -40.24 | 0.38 | 2.7 | 0.05 | 25.0 | 129.41 | 0 |
| 2021 (8) | -1.3 | 0 | -3.54 | 0 | 2.6 | 0 | 0.07 | -53.33 | -4.84 | 0 | 0.44 | 62.96 | -0.03 | 0 | 0.88 | 26.42 | 10.16 | 15.59 | 7.53 | 23.24 | 0.37 | 19.35 | 0.04 | 33.33 | -16.37 | 0 |
| 2020 (7) | 7.21 | 19.97 | -0.73 | 0 | -2.1 | 0 | 0.15 | 0 | 6.48 | 6.93 | 0.27 | 575.0 | -0.07 | 0 | 0.69 | 288.84 | 8.79 | 130.1 | 6.11 | 106.42 | 0.31 | 3.33 | 0.03 | 50.0 | 111.78 | -38.99 |
| 2019 (6) | 6.01 | 0 | 0.05 | -97.76 | -2.1 | 0 | -0.17 | 0 | 6.06 | 227.57 | 0.04 | -83.33 | -0.01 | 0 | 0.18 | -83.15 | 3.82 | 6.11 | 2.96 | -1.66 | 0.3 | 87.5 | 0.02 | 0.0 | 183.23 | 0 |
| 2018 (5) | -0.38 | 0 | 2.23 | 0 | -2.96 | 0 | 0.21 | 0 | 1.85 | 0 | 0.24 | 50.0 | -0.03 | 0 | 1.06 | 14.85 | 3.6 | 86.53 | 3.01 | 186.67 | 0.16 | -5.88 | 0.02 | 0.0 | -11.91 | 0 |
| 2017 (4) | 1.14 | -58.99 | -4.48 | 0 | 0.4 | 0 | -0.01 | 0 | -3.34 | 0 | 0.16 | -27.27 | 0 | 0 | 0.92 | -29.41 | 1.93 | -24.02 | 1.05 | -47.76 | 0.17 | 41.67 | 0.02 | 0.0 | 91.94 | -28.9 |
| 2016 (3) | 2.78 | -58.81 | -1.19 | 0 | -1.6 | 0 | -0.01 | 0 | 1.59 | -82.72 | 0.22 | 120.0 | -0.01 | 0 | 1.31 | 128.1 | 2.54 | 32.29 | 2.01 | 2.03 | 0.12 | 0.0 | 0.02 | 0.0 | 129.30 | -59.58 |
| 2015 (2) | 6.75 | 0 | 2.45 | 0 | -2.8 | 0 | -0.01 | 0 | 9.2 | 0 | 0.1 | 400.0 | -0.01 | 0 | 0.57 | 637.69 | 1.92 | -52.12 | 1.97 | -43.87 | 0.12 | 0.0 | 0.02 | 0.0 | 319.91 | 0 |
| 2014 (1) | -0.04 | 0 | -0.52 | 0 | -2.6 | 0 | 0.03 | 0 | -0.56 | 0 | 0.02 | -50.0 | 0 | 0 | 0.08 | -53.69 | 4.01 | 26.1 | 3.51 | 27.17 | 0.12 | -7.69 | 0.02 | -33.33 | -1.10 | 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) | 0.44 | -77.2 | 450.0 | 1.19 | 430.56 | 353.19 | -3.96 | -9800.0 | 1.98 | 0.05 | 600.0 | -90.38 | 1.63 | 3.82 | 517.95 | 0.24 | 380.0 | 300.0 | -0.03 | 62.5 | -200.0 | 6.88 | 715.59 | 1026.65 | -0.31 | -181.58 | -114.69 | -0.2 | -125.32 | -108.62 | 0.1 | 11.11 | 11.11 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 24Q2 (19) | 1.93 | 0.0 | -18.57 | -0.36 | -2.86 | -149.32 | -0.04 | 0.0 | -33.33 | -0.01 | 50.0 | -110.0 | 1.57 | -0.63 | -49.35 | 0.05 | -50.0 | 0 | -0.08 | 0 | 0 | 0.84 | -53.37 | 0 | 0.38 | -35.59 | -82.96 | 0.79 | -49.03 | -59.07 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 216.85 | 85.39 | 85.74 |
| 24Q1 (18) | 1.93 | 1654.55 | -52.11 | -0.35 | -75.0 | 69.83 | -0.04 | 20.0 | -100.0 | -0.02 | 96.61 | -114.29 | 1.58 | 1855.56 | -44.95 | 0.1 | 0 | 150.0 | 0 | 100.0 | 0 | 1.81 | 0 | 229.11 | 0.59 | -61.94 | -65.7 | 1.55 | 167.24 | 17.42 | 0.09 | 0.0 | 0.0 | 0.01 | -50.0 | 0.0 | 116.97 | 633.72 | -58.78 |
| 23Q4 (17) | 0.11 | 37.5 | -95.77 | -0.2 | 57.45 | -185.71 | -0.05 | 98.76 | 98.76 | -0.59 | -213.46 | -742.86 | -0.09 | 76.92 | -103.56 | 0 | -100.0 | -100.0 | -0.01 | 0.0 | -200.0 | -0.00 | -100.0 | -100.0 | 1.55 | -26.54 | 32.48 | 0.58 | -75.0 | -14.71 | 0.09 | 0.0 | -10.0 | 0.02 | 100.0 | 100.0 | 15.94 | 382.25 | -95.16 |
| 23Q3 (16) | 0.08 | -96.62 | -90.7 | -0.47 | -164.38 | -95.83 | -4.04 | -13366.67 | -13366.67 | 0.52 | 420.0 | 0 | -0.39 | -112.58 | -162.9 | 0.06 | 0 | 20.0 | -0.01 | 0 | 50.0 | 0.61 | 0 | -34.69 | 2.11 | -5.38 | 170.51 | 2.32 | 20.21 | 62.24 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | 3.31 | -97.17 | -94.08 |
| 23Q2 (15) | 2.37 | -41.19 | 23600.0 | 0.73 | 162.93 | -27.0 | -0.03 | -50.0 | 0.0 | 0.1 | -28.57 | 66.67 | 3.1 | 8.01 | 206.93 | 0 | -100.0 | -100.0 | 0 | 0 | 100.0 | -0.00 | -100.0 | -100.0 | 2.23 | 29.65 | 61.59 | 1.93 | 46.21 | 96.94 | 0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 116.75 | -58.86 | 12508.87 |
| 23Q1 (14) | 4.03 | 55.0 | 38.49 | -1.16 | -1557.14 | -3766.67 | -0.02 | 99.5 | 33.33 | 0.14 | 300.0 | 0 | 2.87 | 13.44 | -0.35 | 0.04 | 300.0 | -60.0 | 0 | -100.0 | 0 | 0.55 | 282.42 | -64.84 | 1.72 | 47.01 | 75.51 | 1.32 | 94.12 | -6.38 | 0.09 | -10.0 | -10.0 | 0.01 | 0.0 | 0.0 | 283.80 | -13.77 | 48.24 |
| 22Q4 (13) | 2.6 | 202.33 | 566.67 | -0.07 | 70.83 | 97.89 | -4.03 | -13333.33 | -13333.33 | -0.07 | 0 | 56.25 | 2.53 | 308.06 | 186.64 | 0.01 | -80.0 | -92.86 | 0.01 | 150.0 | 200.0 | 0.14 | -84.63 | -88.81 | 1.17 | 50.0 | -15.83 | 0.68 | -52.45 | -36.45 | 0.1 | 11.11 | 11.11 | 0.01 | -50.0 | 0.0 | 329.11 | 489.34 | 887.34 |
| 22Q3 (12) | 0.86 | 8500.0 | 141.95 | -0.24 | -124.0 | 22.58 | -0.03 | 0.0 | -101.12 | 0 | -100.0 | -100.0 | 0.62 | -38.61 | 126.27 | 0.05 | 25.0 | -44.44 | -0.02 | -100.0 | -100.0 | 0.93 | 59.81 | 30.63 | 0.78 | -43.48 | -68.42 | 1.43 | 45.92 | -22.28 | 0.09 | 0.0 | 0.0 | 0.02 | 100.0 | 100.0 | 55.84 | 5931.17 | 152.85 |
| 22Q2 (11) | 0.01 | -99.66 | -92.86 | 1.0 | 3433.33 | 26.58 | -0.03 | 0.0 | 0.0 | 0.06 | 0 | -14.29 | 1.01 | -64.93 | 8.6 | 0.04 | -60.0 | -42.86 | -0.01 | 0 | 0.0 | 0.58 | -62.57 | 12.95 | 1.38 | 40.82 | -57.54 | 0.98 | -30.5 | -56.25 | 0.09 | -10.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.93 | -99.52 | -84.52 |
| 22Q1 (10) | 2.91 | 646.15 | 1222.73 | -0.03 | 99.09 | 95.83 | -0.03 | 0.0 | 0.0 | 0 | 100.0 | -100.0 | 2.88 | 198.63 | 676.0 | 0.1 | -28.57 | -28.57 | 0 | 100.0 | 0 | 1.56 | 21.65 | 47.1 | 0.98 | -29.5 | -67.87 | 1.41 | 31.78 | -40.51 | 0.1 | 11.11 | 11.11 | 0.01 | 0.0 | 0.0 | 191.45 | 474.34 | 2049.43 |
| 21Q4 (9) | 0.39 | 119.02 | -20.41 | -3.31 | -967.74 | -8175.0 | -0.03 | -101.12 | 0.0 | -0.16 | -233.33 | -128.57 | -2.92 | -23.73 | -748.89 | 0.14 | 55.56 | 40.0 | -0.01 | 0.0 | 83.33 | 1.28 | 79.53 | 70.06 | 1.39 | -43.72 | -51.57 | 1.07 | -41.85 | -40.56 | 0.09 | 0.0 | 12.5 | 0.01 | 0.0 | 0.0 | 33.33 | 131.54 | 28.57 |
| 21Q3 (8) | -2.05 | -1564.29 | -172.18 | -0.31 | -139.24 | 81.66 | 2.69 | 9066.67 | 233.17 | 0.12 | 71.43 | 20.0 | -2.36 | -353.76 | -305.22 | 0.09 | 28.57 | -25.0 | -0.01 | 0.0 | 0 | 0.72 | 38.18 | -37.52 | 2.47 | -24.0 | -3.52 | 1.84 | -17.86 | -1.6 | 0.09 | 0.0 | 12.5 | 0.01 | 0.0 | 0.0 | -105.67 | -1866.2 | -172.93 |
| 21Q2 (7) | 0.14 | -36.36 | -95.68 | 0.79 | 209.72 | 275.56 | -0.03 | 0.0 | -50.0 | 0.07 | 75.0 | -12.5 | 0.93 | 286.0 | -66.67 | 0.07 | -50.0 | 40.0 | -0.01 | 0 | 0.0 | 0.52 | -51.26 | -7.94 | 3.25 | 6.56 | 73.8 | 2.24 | -5.49 | 70.99 | 0.09 | 0.0 | 28.57 | 0.01 | 0.0 | 0 | 5.98 | -32.83 | -97.45 |
| 21Q1 (6) | 0.22 | -55.1 | -66.15 | -0.72 | -1700.0 | -149.66 | -0.03 | 0.0 | 0.0 | 0.04 | 157.14 | -20.0 | -0.5 | -211.11 | -123.81 | 0.14 | 40.0 | 1300.0 | 0 | 100.0 | 0 | 1.06 | 40.64 | 570.26 | 3.05 | 6.27 | 104.7 | 2.37 | 31.67 | 107.89 | 0.09 | 12.5 | 28.57 | 0.01 | 0.0 | 0 | 8.91 | -65.64 | -83.42 |
| 20Q4 (5) | 0.49 | -82.75 | -74.07 | -0.04 | 97.63 | 0 | -0.03 | 98.51 | 25.0 | -0.07 | -170.0 | -133.33 | 0.45 | -60.87 | -76.19 | 0.1 | -16.67 | 900.0 | -0.06 | 0 | 0 | 0.76 | -34.04 | 356.19 | 2.87 | 12.11 | 168.22 | 1.8 | -3.74 | 239.62 | 0.08 | 0.0 | 14.29 | 0.01 | 0.0 | 0.0 | 25.93 | -82.11 | -91.63 |
| 20Q3 (4) | 2.84 | -12.35 | 0.0 | -1.69 | -275.56 | 0.0 | -2.02 | -10000.0 | 0.0 | 0.1 | 25.0 | 0.0 | 1.15 | -58.78 | 0.0 | 0.12 | 140.0 | 0.0 | 0 | 100.0 | 0.0 | 1.15 | 103.59 | 0.0 | 2.56 | 36.9 | 0.0 | 1.87 | 42.75 | 0.0 | 0.08 | 14.29 | 0.0 | 0.01 | 0 | 0.0 | 144.90 | -38.28 | 0.0 |
| 20Q2 (3) | 3.24 | 398.46 | 0.0 | -0.45 | -131.03 | 0.0 | -0.02 | 33.33 | 0.0 | 0.08 | 60.0 | 0.0 | 2.79 | 32.86 | 0.0 | 0.05 | 400.0 | 0.0 | -0.01 | 0 | 0.0 | 0.56 | 254.89 | 0.0 | 1.87 | 25.5 | 0.0 | 1.31 | 14.91 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0.0 | 234.78 | 337.06 | 0.0 |
| 20Q1 (2) | 0.65 | -65.61 | 0.0 | 1.45 | 0 | 0.0 | -0.03 | 25.0 | 0.0 | 0.05 | 266.67 | 0.0 | 2.1 | 11.11 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.16 | -4.28 | 0.0 | 1.49 | 39.25 | 0.0 | 1.14 | 115.09 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | 53.72 | -82.66 | 0.0 |
| 19Q4 (1) | 1.89 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 1.89 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 1.07 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 309.84 | 0.0 | 0.0 |
