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) | 3.04 | -24.38 | -3.15 | 0 | 1.89 | 0 | -0.04 | 0 | -0.11 | 0 | 0.28 | 366.67 | 0 | 0 | 2.06 | 452.86 | 1.65 | -35.55 | 2.57 | 39.67 | 0.12 | 9.09 | 0.01 | 0 | 112.59 | -45.38 |
| 2022 (9) | 4.02 | 930.77 | -0.31 | 0 | -0.65 | 0 | -0.05 | 0 | 3.71 | 0 | 0.06 | 20.0 | 0 | 0 | 0.37 | -9.66 | 2.56 | 126.55 | 1.84 | -21.03 | 0.11 | 0.0 | 0 | 0 | 206.15 | 1195.07 |
| 2021 (8) | 0.39 | 0 | -3.75 | 0 | 0.81 | 0 | 0.02 | 0 | -3.36 | 0 | 0.05 | 150.0 | 0 | 0 | 0.41 | 109.36 | 1.13 | -6.61 | 2.33 | 60.69 | 0.11 | 0.0 | 0.01 | 0.0 | 15.92 | 0 |
| 2020 (7) | -0.44 | 0 | 0.21 | 0 | -2.1 | 0 | -0.02 | 0 | -0.23 | 0 | 0.02 | -33.33 | 0 | 0 | 0.20 | -33.73 | 1.21 | 16.35 | 1.45 | -27.86 | 0.11 | -8.33 | 0.01 | 0.0 | -28.03 | 0 |
| 2019 (6) | 2.14 | 13.83 | -0.43 | 0 | -1.1 | 0 | -0.05 | 0 | 1.71 | 14.0 | 0.03 | 50.0 | 0.04 | 0 | 0.30 | 97.57 | 1.04 | -25.71 | 2.01 | 123.33 | 0.12 | 9.09 | 0.01 | 0.0 | 100.00 | -45.74 |
| 2018 (5) | 1.88 | 13.25 | -0.38 | 0 | -1.23 | 0 | 0.02 | 100.0 | 1.5 | -22.68 | 0.02 | -80.0 | -0.01 | 0 | 0.15 | -78.89 | 1.4 | -13.04 | 0.9 | -25.62 | 0.11 | -8.33 | 0.01 | -50.0 | 184.31 | 49.89 |
| 2017 (4) | 1.66 | 31.75 | 0.28 | -26.32 | -0.55 | 0 | 0.01 | 0 | 1.94 | 18.29 | 0.1 | 66.67 | 0.11 | 0 | 0.71 | 72.61 | 1.61 | 3.21 | 1.21 | -22.93 | 0.12 | -7.69 | 0.02 | 0.0 | 122.96 | 67.85 |
| 2016 (3) | 1.26 | 90.91 | 0.38 | 0 | -1.03 | 0 | -0.02 | 0 | 1.64 | 256.52 | 0.06 | 100.0 | -0.09 | 0 | 0.41 | 92.02 | 1.56 | -8.24 | 1.57 | 61.86 | 0.13 | -7.14 | 0.02 | 0.0 | 73.26 | 25.42 |
| 2015 (2) | 0.66 | -78.78 | -0.2 | 0 | -0.03 | 0 | -0.08 | 0 | 0.46 | -84.87 | 0.03 | -62.5 | 0 | 0 | 0.22 | -62.5 | 1.7 | 66.67 | 0.97 | -37.42 | 0.14 | 0 | 0.02 | 0.0 | 58.41 | -70.51 |
| 2014 (1) | 3.11 | 378.46 | -0.07 | 0 | -1.5 | 0 | 0.05 | 66.67 | 3.04 | 305.33 | 0.08 | -73.33 | 0 | 0 | 0.57 | -73.24 | 1.02 | -24.44 | 1.55 | 21.09 | 0 | 0 | 0.02 | 0.0 | 198.09 | 347.99 |
| 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) | 0.48 | -66.67 | 536.36 | -1.6 | -500.0 | 58.12 | -1.84 | -82.18 | -316.47 | -0.08 | -900.0 | -366.67 | -1.12 | -160.87 | 71.5 | 0.02 | 0 | -66.67 | 0 | 0 | 0 | 0.73 | 0 | -56.24 | 0.43 | 168.75 | 0.0 | 0.11 | -74.42 | -87.36 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 342.86 | 9.52 | 2905.19 |
| 24Q2 (19) | 1.44 | 1700.0 | 2300.0 | 0.4 | -43.66 | -72.79 | -1.01 | -605.0 | -234.67 | 0.01 | -66.67 | 200.0 | 1.84 | 196.77 | 20.26 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.16 | 33.33 | -60.98 | 0.43 | -62.61 | -51.14 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 313.04 | 4204.35 | 4647.83 |
| 24Q1 (18) | -0.09 | -104.41 | -108.65 | 0.71 | 265.12 | 297.22 | 0.2 | -33.33 | 2100.0 | 0.03 | 142.86 | 0 | 0.62 | -61.49 | -8.82 | 0.03 | -81.25 | -40.0 | 0 | 0 | 0 | 1.26 | -74.0 | -14.79 | 0.12 | -76.0 | -61.29 | 1.15 | 139.58 | 238.24 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -7.63 | -101.91 | -102.71 |
| 23Q4 (17) | 2.04 | 1954.55 | 39.73 | -0.43 | 88.74 | 84.53 | 0.3 | -64.71 | 175.0 | -0.07 | -333.33 | 0 | 1.61 | 140.97 | 221.97 | 0.16 | 166.67 | 433.33 | 0 | 0 | 0 | 4.85 | 191.72 | 625.66 | 0.5 | 16.28 | -36.71 | 0.48 | -44.83 | -35.14 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 400.00 | 3372.73 | 110.96 |
| 23Q3 (16) | -0.11 | -283.33 | -109.82 | -3.82 | -359.86 | -291.96 | 0.85 | 13.33 | 2933.33 | 0.03 | 400.0 | 200.0 | -3.93 | -356.86 | -226.37 | 0.06 | 200.0 | 500.0 | 0 | 0 | 0 | 1.66 | 174.24 | 596.4 | 0.43 | 4.88 | -30.65 | 0.87 | -1.14 | 10.13 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -12.22 | -285.37 | -108.95 |
| 23Q2 (15) | 0.06 | -94.23 | -95.95 | 1.47 | 508.33 | 236.11 | 0.75 | 7600.0 | 222.95 | -0.01 | 0 | 0.0 | 1.53 | 125.0 | 282.5 | 0.02 | -60.0 | 100.0 | 0 | 0 | 0 | 0.61 | -59.03 | 133.94 | 0.41 | 32.26 | -36.92 | 0.88 | 158.82 | 276.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 6.59 | -97.65 | 0 |
| 23Q1 (14) | 1.04 | -28.77 | 2180.0 | -0.36 | 87.05 | -123.08 | -0.01 | 97.5 | -102.56 | 0 | 0 | 100.0 | 0.68 | 151.52 | -54.97 | 0.05 | 66.67 | 400.0 | 0 | 0 | 0 | 1.48 | 121.4 | 426.63 | 0.31 | -60.76 | -38.0 | 0.34 | -54.05 | -57.5 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 281.08 | 48.24 | 4765.95 |
| 22Q4 (13) | 1.46 | 30.36 | 380.77 | -2.78 | -239.7 | -427.06 | -0.4 | -1233.33 | -29.03 | 0 | 100.0 | -100.0 | -1.32 | -142.44 | -500.0 | 0.03 | 200.0 | 200.0 | 0 | 0 | 0 | 0.67 | 179.96 | 120.49 | 0.79 | 27.42 | 1087.5 | 0.74 | -6.33 | 54.17 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 189.61 | 38.82 | 285.96 |
| 22Q3 (12) | 1.12 | -24.32 | 961.54 | 1.99 | 284.26 | 431.67 | -0.03 | 95.08 | 96.51 | -0.03 | -200.0 | -400.0 | 3.11 | 677.5 | 526.03 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.24 | -7.88 | 0 | 0.62 | -4.62 | 40.91 | 0.79 | 258.0 | 146.88 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 136.59 | 0 | 467.73 |
| 22Q2 (11) | 1.48 | 3060.0 | 2214.29 | -1.08 | -169.23 | -42.11 | -0.61 | -256.41 | -222.0 | -0.01 | 50.0 | 0 | 0.4 | -73.51 | 148.19 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.26 | -7.77 | -28.76 | 0.65 | 30.0 | 75.68 | -0.5 | -162.5 | -152.63 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | 100.0 | 100.0 |
| 22Q1 (10) | -0.05 | 90.38 | -104.5 | 1.56 | 83.53 | 148.15 | 0.39 | 225.81 | -73.83 | -0.02 | -200.0 | -100.0 | 1.51 | 357.58 | 170.89 | 0.01 | 0.0 | -66.67 | 0 | 0 | 0 | 0.28 | -7.3 | -72.85 | 0.5 | 725.0 | 25.0 | 0.8 | 66.67 | 35.59 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -6.02 | 94.09 | -103.36 |
| 21Q4 (9) | -0.52 | -300.0 | -226.83 | 0.85 | 241.67 | 4150.0 | -0.31 | 63.95 | -210.0 | 0.02 | 100.0 | 300.0 | 0.33 | 145.21 | -23.26 | 0.01 | 0 | 0.0 | 0 | 0 | -100.0 | 0.30 | 0 | -11.21 | -0.08 | -118.18 | -124.24 | 0.48 | 50.0 | 23.08 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -101.96 | -174.51 | -204.45 |
| 21Q3 (8) | -0.13 | -85.71 | -131.71 | -0.6 | 21.05 | -1400.0 | -0.86 | -272.0 | 75.71 | 0.01 | 0 | 200.0 | -0.73 | 12.05 | -297.3 | 0 | -100.0 | 0 | 0 | 0 | 100.0 | -0.00 | -100.0 | 0 | 0.44 | 18.92 | -12.0 | 0.32 | -66.32 | -37.25 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -37.14 | -420.0 | -148.92 |
| 21Q2 (7) | -0.07 | -106.31 | 36.36 | -0.76 | 76.54 | -7700.0 | 0.5 | -66.44 | -9.09 | 0 | 100.0 | 0 | -0.83 | 61.03 | -730.0 | 0.01 | -66.67 | 0.0 | 0 | 0 | -100.0 | 0.36 | -64.85 | -36.73 | 0.37 | -7.5 | 146.67 | 0.95 | 61.02 | 3.26 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | -7.14 | -103.99 | 38.31 |
| 21Q1 (6) | 1.11 | 170.73 | 196.52 | -3.24 | -16300.0 | -1508.7 | 1.49 | 1590.0 | 50.51 | -0.01 | 0.0 | 0.0 | -2.13 | -595.35 | -131.52 | 0.03 | 200.0 | 0 | 0 | -100.0 | 0 | 1.03 | 203.1 | 0 | 0.4 | 21.21 | 66.67 | 0.59 | 51.28 | 263.89 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 179.03 | 83.4 | 0 |
| 20Q4 (5) | 0.41 | 0.0 | 2150.0 | 0.02 | 150.0 | -99.06 | -0.1 | 97.18 | -900.0 | -0.01 | 0.0 | -200.0 | 0.43 | 16.22 | -79.62 | 0.01 | 0 | -50.0 | 0.03 | 175.0 | 0 | 0.34 | 0 | -61.77 | 0.33 | -34.0 | 50.0 | 0.39 | -23.53 | 56.0 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 97.62 | 28.57 | 1515.48 |
| 20Q3 (4) | 0.41 | 472.73 | 0.0 | -0.04 | -500.0 | 0.0 | -3.54 | -743.64 | 0.0 | -0.01 | 0 | 0.0 | 0.37 | 470.0 | 0.0 | 0 | -100.0 | 0.0 | -0.04 | -500.0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.5 | 233.33 | 0.0 | 0.51 | -44.57 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 75.93 | 755.72 | 0.0 |
| 20Q2 (3) | -0.11 | 90.43 | 0.0 | 0.01 | -95.65 | 0.0 | 0.55 | -44.44 | 0.0 | 0 | 100.0 | 0.0 | -0.1 | 89.13 | 0.0 | 0.01 | 0 | 0.0 | 0.01 | 0 | 0.0 | 0.57 | 0 | 0.0 | 0.15 | -37.5 | 0.0 | 0.92 | 355.56 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | -11.58 | 0 | 0.0 |
| 20Q1 (2) | -1.15 | -5650.0 | 0.0 | 0.23 | -89.2 | 0.0 | 0.99 | 10000.0 | 0.0 | -0.01 | -200.0 | 0.0 | -0.92 | -143.6 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.24 | 9.09 | 0.0 | -0.36 | -244.0 | 0.0 | 0.03 | -25.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q4 (1) | -0.02 | 0.0 | 0.0 | 2.13 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 2.11 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.89 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -6.90 | 0.0 | 0.0 |
