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) | 0.2 | -93.46 | -1.2 | 0 | -0.9 | 0 | 0.04 | -85.71 | -1.0 | 0 | 0.4 | 73.91 | 0 | 0 | 11.02 | 198.96 | -1.47 | 0 | -1.03 | 0 | 1.63 | -4.68 | 0.01 | 0.0 | 32.79 | -71.93 |
| 2022 (9) | 3.06 | 173.21 | -1.47 | 0 | -0.99 | 0 | 0.28 | 0 | 1.59 | 0 | 0.23 | -90.8 | 0 | 0 | 3.69 | -92.35 | 0.73 | 508.33 | 0.9 | 650.0 | 1.71 | 11.76 | 0.01 | 0.0 | 116.79 | 73.11 |
| 2021 (8) | 1.12 | -62.79 | -2.01 | 0 | -0.96 | 0 | -0.01 | 0 | -0.89 | 0 | 2.5 | -31.88 | 0 | 0 | 48.17 | -6.68 | 0.12 | -93.37 | 0.12 | -91.3 | 1.53 | 18.6 | 0.01 | -50.0 | 67.47 | -39.7 |
| 2020 (7) | 3.01 | 76.02 | -3.88 | 0 | -2.4 | 0 | 0.01 | 0 | -0.87 | 0 | 3.67 | 162.14 | 0 | 0 | 51.62 | 127.49 | 1.81 | 44.8 | 1.38 | 46.81 | 1.29 | 30.3 | 0.02 | 100.0 | 111.90 | 26.95 |
| 2019 (6) | 1.71 | 113.75 | -1.35 | 0 | 4.5 | 0 | -0.15 | 0 | 0.36 | 0 | 1.4 | -22.22 | 0 | 0 | 22.69 | -42.01 | 1.25 | 1983.33 | 0.94 | 683.33 | 0.99 | 25.32 | 0.01 | 0.0 | 88.14 | 1.37 |
| 2018 (5) | 0.8 | -53.22 | -1.81 | 0 | -0.65 | 0 | 0.06 | 0 | -1.01 | 0 | 1.8 | 44.0 | 0 | 0 | 39.13 | 72.8 | 0.06 | -93.81 | 0.12 | -84.81 | 0.79 | 5.33 | 0.01 | 0.0 | 86.96 | -21.18 |
| 2017 (4) | 1.71 | 6.21 | -1.14 | 0 | 1.73 | 0 | -0.09 | 0 | 0.57 | -38.04 | 1.25 | 131.48 | 0 | 0 | 22.64 | 119.32 | 0.97 | -4.9 | 0.79 | -11.24 | 0.75 | 8.7 | 0.01 | 0.0 | 110.32 | 8.95 |
| 2016 (3) | 1.61 | 8.78 | -0.69 | 0 | -0.61 | 0 | 0.01 | 0 | 0.92 | -2.13 | 0.54 | -6.9 | -0.08 | 0 | 10.33 | -6.9 | 1.02 | 18.6 | 0.89 | 53.45 | 0.69 | -4.17 | 0.01 | 0.0 | 101.26 | -10.37 |
| 2015 (2) | 1.48 | 7.25 | -0.54 | 0 | -0.68 | 0 | 0 | 0 | 0.94 | 10.59 | 0.58 | -22.67 | 0.04 | 100.0 | 11.09 | -26.81 | 0.86 | 8.86 | 0.58 | -32.56 | 0.72 | 2.86 | 0.01 | 0.0 | 112.98 | 28.53 |
| 2014 (1) | 1.38 | 79.22 | -0.53 | 0 | 0.05 | -92.19 | 0.01 | 0 | 0.85 | 0 | 0.75 | -39.02 | 0.02 | -77.78 | 15.15 | -46.17 | 0.79 | 8.22 | 0.86 | 48.28 | 0.7 | 16.67 | 0.01 | 0 | 87.90 | 34.7 |
| 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) | 0.15 | -59.46 | -55.88 | -1.12 | -188.89 | -514.81 | -0.02 | 33.33 | 97.78 | 0 | -100.0 | 100.0 | -0.97 | -159.51 | -259.02 | 0.02 | -33.33 | -90.48 | 0 | 0 | 0 | 2.67 | -30.67 | -87.17 | -0.48 | 0.0 | -37.14 | -0.39 | -21.88 | -457.14 | 0.37 | -2.63 | -9.76 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 24Q2 (19) | 0.37 | 511.11 | 640.0 | 1.26 | 500.0 | 415.0 | -0.03 | 0.0 | -142.86 | 0.04 | -50.0 | 300.0 | 1.63 | 1258.33 | 565.71 | 0.03 | -72.73 | -78.57 | 0 | 0 | 0 | 3.85 | -72.03 | -81.04 | -0.48 | 14.29 | 7.69 | -0.32 | 3.03 | 21.95 | 0.38 | -2.56 | -7.32 | 0 | 0 | 0 | 616.67 | 511.11 | 0 |
| 24Q1 (18) | -0.09 | 71.88 | -164.29 | 0.21 | 152.5 | 131.82 | -0.03 | 0.0 | 0.0 | 0.08 | 166.67 | 700.0 | 0.12 | 116.67 | 123.08 | 0.11 | 450.0 | 266.67 | 0 | 0 | 0 | 13.75 | 738.75 | 225.42 | -0.56 | -166.67 | -43.59 | -0.33 | -43.48 | -3.12 | 0.39 | -2.5 | -4.88 | 0 | 0 | 0 | -150.00 | 20.31 | -196.43 |
| 23Q4 (17) | -0.32 | -194.12 | -149.23 | -0.4 | -248.15 | -100.0 | -0.03 | 96.67 | 0.0 | 0.03 | 250.0 | 115.0 | -0.72 | -218.03 | -260.0 | 0.02 | -90.48 | -80.0 | 0 | 0 | 0 | 1.64 | -92.12 | -80.0 | -0.21 | 40.0 | -333.33 | -0.23 | -228.57 | 0 | 0.4 | -2.44 | -4.76 | 0 | 0 | 0 | -188.24 | -288.24 | -221.63 |
| 23Q3 (16) | 0.34 | 580.0 | -63.04 | 0.27 | 167.5 | 141.54 | -0.9 | -1385.71 | -12.5 | -0.02 | -300.0 | -300.0 | 0.61 | 274.29 | 125.93 | 0.21 | 50.0 | 425.0 | 0 | 0 | 0 | 20.79 | 2.48 | 664.11 | -0.35 | 32.69 | -305.88 | -0.07 | 82.93 | -120.0 | 0.41 | 0.0 | -2.38 | 0 | 0 | 0 | 100.00 | 0 | -16.3 |
| 23Q2 (15) | 0.05 | -64.29 | -93.9 | -0.4 | 39.39 | -66.67 | 0.07 | 333.33 | 333.33 | 0.01 | 0.0 | 0 | -0.35 | 32.69 | -160.34 | 0.14 | 366.67 | 250.0 | 0 | 0 | 0 | 20.29 | 380.19 | 797.83 | -0.52 | -33.33 | -292.59 | -0.41 | -28.12 | -236.67 | 0.41 | 0.0 | -4.65 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q1 (14) | 0.14 | -78.46 | -79.1 | -0.66 | -230.0 | -73.68 | -0.03 | 0.0 | 76.92 | 0.01 | 105.0 | -95.65 | -0.52 | -215.56 | -279.31 | 0.03 | -70.0 | -40.0 | 0 | 0 | 0 | 4.23 | -48.45 | 49.58 | -0.39 | -533.33 | -295.0 | -0.32 | 0 | -233.33 | 0.41 | -2.38 | -6.82 | 0 | 0 | 0 | 155.56 | 0.51 | 57.88 |
| 22Q4 (13) | 0.65 | -29.35 | 109.68 | -0.2 | 69.23 | 77.78 | -0.03 | 96.25 | 96.63 | -0.2 | -2100.0 | -766.67 | 0.45 | 66.67 | 176.27 | 0.1 | 150.0 | -94.25 | 0 | 0 | 0 | 8.20 | 201.23 | -93.17 | 0.09 | -47.06 | 0.0 | 0 | -100.0 | -100.0 | 0.42 | 0.0 | 0.0 | 0 | 0 | 0 | 154.76 | 29.53 | 144.62 |
| 22Q3 (12) | 0.92 | 12.2 | 119.05 | -0.65 | -170.83 | -14.04 | -0.8 | -2566.67 | -2566.67 | 0.01 | 0 | 0 | 0.27 | -53.45 | 280.0 | 0.04 | 0.0 | -81.82 | 0 | 0 | 0 | 2.72 | 20.41 | -86.52 | 0.17 | -37.04 | 230.77 | 0.35 | 16.67 | 450.0 | 0.42 | -2.33 | 13.51 | 0 | 0 | 0 | 119.48 | 6.37 | -23.19 |
| 22Q2 (11) | 0.82 | 22.39 | 485.71 | -0.24 | 36.84 | 33.33 | -0.03 | 76.92 | -50.0 | 0 | -100.0 | 100.0 | 0.58 | 100.0 | 363.64 | 0.04 | -20.0 | -81.82 | 0 | 0 | 0 | 2.26 | -20.0 | -86.13 | 0.27 | 35.0 | 145.45 | 0.3 | 25.0 | 114.29 | 0.43 | -2.27 | 16.22 | 0 | 0 | 0 | 112.33 | 14.01 | 309.2 |
| 22Q1 (10) | 0.67 | 116.13 | 168.0 | -0.38 | 57.78 | -111.11 | -0.13 | 85.39 | -550.0 | 0.23 | 666.67 | 2400.0 | 0.29 | 149.15 | 314.29 | 0.05 | -97.13 | -84.38 | 0 | 0 | 0 | 2.82 | -97.65 | -88.61 | 0.2 | 122.22 | 233.33 | 0.24 | 242.86 | 2300.0 | 0.44 | 4.76 | 22.22 | 0 | 0 | 0 | 98.53 | 55.74 | 45.82 |
| 21Q4 (9) | 0.31 | -26.19 | -73.04 | -0.9 | -57.89 | 5.26 | -0.89 | -2866.67 | -286.96 | 0.03 | 0 | 200.0 | -0.59 | -293.33 | -395.0 | 1.74 | 690.91 | 83.16 | 0 | 0 | 0 | 120.00 | 494.55 | 95.79 | 0.09 | 169.23 | -59.09 | 0.07 | 170.0 | -41.67 | 0.42 | 13.51 | 23.53 | 0 | 0 | 0 | 63.27 | -59.33 | -74.69 |
| 21Q3 (8) | 0.42 | 200.0 | -51.72 | -0.57 | -58.33 | 21.92 | -0.03 | -50.0 | 95.0 | 0 | 100.0 | -100.0 | -0.15 | 31.82 | -207.14 | 0.22 | 0.0 | -60.71 | 0 | 0 | 0 | 20.18 | 23.85 | -28.28 | -0.13 | -218.18 | -120.63 | -0.1 | -171.43 | -121.74 | 0.37 | 0.0 | 12.12 | 0 | 0 | 0 | 155.56 | 466.67 | 41.25 |
| 21Q2 (7) | 0.14 | -44.0 | -63.16 | -0.36 | -100.0 | 66.04 | -0.02 | 0.0 | 98.71 | -0.04 | -300.0 | 81.82 | -0.22 | -414.29 | 67.65 | 0.22 | -31.25 | -78.64 | 0 | 0 | 0 | 16.30 | -34.31 | -69.78 | 0.11 | 83.33 | -80.36 | 0.14 | 1300.0 | -67.44 | 0.37 | 2.78 | 12.12 | 0 | 0 | 0 | 27.45 | -59.37 | -45.1 |
| 21Q1 (6) | 0.25 | -78.26 | -59.02 | -0.18 | 81.05 | 84.21 | -0.02 | 91.3 | 33.33 | -0.01 | -200.0 | -105.88 | 0.07 | -65.0 | 113.21 | 0.32 | -66.32 | -71.93 | 0 | 0 | 0 | 24.81 | -59.53 | -64.1 | 0.06 | -72.73 | -85.0 | 0.01 | -91.67 | -97.22 | 0.36 | 5.88 | 24.14 | 0 | 0 | 0 | 67.57 | -72.97 | -28.0 |
| 20Q4 (5) | 1.15 | 32.18 | 112.96 | -0.95 | -30.14 | -179.41 | -0.23 | 61.67 | -104.64 | 0.01 | -80.0 | 104.76 | 0.2 | 42.86 | 0.0 | 0.95 | 69.64 | 143.59 | 0 | 0 | 0 | 61.29 | 117.8 | 190.74 | 0.22 | -65.08 | -21.43 | 0.12 | -73.91 | 0.0 | 0.34 | 3.03 | 25.93 | 0 | 0 | 0 | 250.00 | 127.01 | 80.56 |
| 20Q3 (4) | 0.87 | 128.95 | 0.0 | -0.73 | 31.13 | 0.0 | -0.6 | 61.29 | 0.0 | 0.05 | 122.73 | 0.0 | 0.14 | 120.59 | 0.0 | 0.56 | -45.63 | 0.0 | 0 | 0 | 0.0 | 28.14 | -47.82 | 0.0 | 0.63 | 12.5 | 0.0 | 0.46 | 6.98 | 0.0 | 0.33 | 0.0 | 0.0 | 0 | 0 | 0.0 | 110.13 | 120.25 | 0.0 |
| 20Q2 (3) | 0.38 | -37.7 | 0.0 | -1.06 | 7.02 | 0.0 | -1.55 | -5066.67 | 0.0 | -0.22 | -229.41 | 0.0 | -0.68 | -28.3 | 0.0 | 1.03 | -9.65 | 0.0 | 0 | 0 | 0.0 | 53.93 | -21.95 | 0.0 | 0.56 | 40.0 | 0.0 | 0.43 | 19.44 | 0.0 | 0.33 | 13.79 | 0.0 | 0 | 0 | 0.0 | 50.00 | -46.72 | 0.0 |
| 20Q1 (2) | 0.61 | 12.96 | 0.0 | -1.14 | -235.29 | 0.0 | -0.03 | -100.6 | 0.0 | 0.17 | 180.95 | 0.0 | -0.53 | -365.0 | 0.0 | 1.14 | 192.31 | 0.0 | 0 | 0 | 0.0 | 69.09 | 227.74 | 0.0 | 0.4 | 42.86 | 0.0 | 0.36 | 200.0 | 0.0 | 0.29 | 7.41 | 0.0 | 0 | 0 | 0.0 | 93.85 | -32.22 | 0.0 |
| 19Q4 (1) | 0.54 | 0.0 | 0.0 | -0.34 | 0.0 | 0.0 | 4.96 | 0.0 | 0.0 | -0.21 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 21.08 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 138.46 | 0.0 | 0.0 |
