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) | 1.82 | 0 | -0.28 | 0 | -0.91 | 0 | -0.02 | 0 | 1.54 | 0 | 0.27 | -10.0 | 0 | 0 | 1.02 | 1.79 | 1.49 | -70.67 | 1.49 | -67.32 | 0.33 | 10.0 | 0.02 | 100.0 | 98.91 | 0 |
| 2022 (9) | -2.56 | 0 | -1.84 | 0 | -0.56 | 0 | 0.03 | 0 | -4.4 | 0 | 0.3 | -6.25 | 0 | 0 | 1.00 | -2.79 | 5.08 | 2.42 | 4.56 | 4.35 | 0.3 | 15.38 | 0.01 | -50.0 | -52.57 | 0 |
| 2021 (8) | 4.03 | -25.92 | -0.99 | 0 | 1.12 | 0 | -0.05 | 0 | 3.04 | -20.83 | 0.32 | -80.37 | 0 | 0 | 1.03 | -83.61 | 4.96 | 100.0 | 4.37 | 87.55 | 0.26 | 13.04 | 0.02 | 0.0 | 86.67 | -58.9 |
| 2020 (7) | 5.44 | 0 | -1.6 | 0 | -2.71 | 0 | 0.04 | 0 | 3.84 | 0 | 1.63 | 340.54 | 0 | 0 | 6.27 | 264.49 | 2.48 | 24.62 | 2.33 | 15.35 | 0.23 | 9.52 | 0.02 | 100.0 | 210.85 | 0 |
| 2019 (6) | 0 | 0 | -0.35 | 0 | -0.97 | 0 | -0.04 | 0 | -0.35 | 0 | 0.37 | 311.11 | 0 | 0 | 1.72 | 380.08 | 1.99 | -42.65 | 2.02 | -37.27 | 0.21 | 75.0 | 0.01 | 0.0 | 0.00 | 0 |
| 2018 (5) | 2.32 | 0 | -0.74 | 0 | -1.4 | 0 | 0.04 | -20.0 | 1.58 | 0 | 0.09 | 0.0 | 0 | 0 | 0.36 | -23.64 | 3.47 | 93.85 | 3.22 | 106.41 | 0.12 | -20.0 | 0.01 | 0 | 69.25 | 0 |
| 2017 (4) | -0.3 | 0 | -0.1 | 0 | -0.98 | 0 | 0.05 | 0 | -0.4 | 0 | 0.09 | -40.0 | 0 | 0 | 0.47 | -52.13 | 1.79 | 47.93 | 1.56 | 32.2 | 0.15 | -11.76 | 0 | 0 | -17.54 | 0 |
| 2016 (3) | 1.35 | 9.76 | -0.15 | 0 | -0.31 | 0 | 0 | 0 | 1.2 | 10.09 | 0.15 | 7.14 | 0 | 0 | 0.98 | -10.63 | 1.21 | 49.38 | 1.18 | 34.09 | 0.17 | -5.56 | 0 | 0 | 100.00 | -13.82 |
| 2015 (2) | 1.23 | -43.58 | -0.14 | 0 | -0.63 | 0 | 0 | 0 | 1.09 | -46.04 | 0.14 | -6.67 | 0 | 0 | 1.10 | -7.18 | 0.81 | -8.99 | 0.88 | -9.28 | 0.18 | 5.88 | 0 | 0 | 116.04 | -39.32 |
| 2014 (1) | 2.18 | 53.52 | -0.16 | 0 | -0.59 | 0 | 0.01 | 0 | 2.02 | 75.65 | 0.15 | -42.31 | 0 | 0 | 1.18 | -45.58 | 0.89 | -8.25 | 0.97 | -4.9 | 0.17 | 21.43 | 0 | 0 | 191.23 | 56.21 |
| 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) | 0.7 | 7.69 | 175.27 | 0.01 | -50.0 | 116.67 | -1.42 | -61.36 | -3650.0 | -0.02 | -140.0 | 0 | 0.71 | 5.97 | 171.72 | 0.08 | 14.29 | -38.46 | 0 | 0 | 0 | 1.12 | 0.16 | -39.76 | 0.64 | 10.34 | 113.33 | 0.56 | 3.7 | -6.67 | 0.09 | 12.5 | 0.0 | 0.01 | 0.0 | 0.0 | 106.06 | 2.8 | 179.83 |
| 24Q2 (19) | 0.65 | -66.15 | -26.14 | 0.02 | 166.67 | 200.0 | -0.88 | 58.49 | -227.54 | 0.05 | 66.67 | 600.0 | 0.67 | -64.55 | -22.09 | 0.07 | 133.33 | 40.0 | 0 | 0 | 0 | 1.12 | 159.88 | 47.63 | 0.58 | 9.43 | 81.25 | 0.54 | -6.9 | 50.0 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 103.17 | -64.0 | -47.24 |
| 24Q1 (18) | 1.92 | 638.46 | 20.0 | -0.03 | 83.33 | -50.0 | -2.12 | -132.97 | -194.44 | 0.03 | 50.0 | 250.0 | 1.89 | 2262.5 | 19.62 | 0.03 | -62.5 | 50.0 | 0 | 0 | 0 | 0.43 | -62.88 | 32.52 | 0.53 | 1.92 | 47.22 | 0.58 | 93.33 | 152.17 | 0.08 | -11.11 | 0.0 | 0.01 | 0.0 | 0.0 | 286.57 | 340.87 | -42.69 |
| 23Q4 (17) | 0.26 | 127.96 | 149.06 | -0.18 | -200.0 | -20.0 | -0.91 | -2375.0 | -1616.67 | 0.02 | 0 | 125.0 | 0.08 | 108.08 | 111.76 | 0.08 | -38.46 | -27.27 | 0 | 0 | 0 | 1.16 | -37.66 | -49.79 | 0.52 | 73.33 | 85.71 | 0.3 | -50.0 | 42.86 | 0.09 | 0.0 | 12.5 | 0.01 | 0.0 | 0 | 65.00 | 148.92 | 135.57 |
| 23Q3 (16) | -0.93 | -205.68 | -234.78 | -0.06 | -200.0 | 45.45 | 0.04 | -94.2 | 102.9 | 0 | 100.0 | -100.0 | -0.99 | -215.12 | -270.69 | 0.13 | 160.0 | 30.0 | 0 | 0 | 0 | 1.87 | 145.45 | 10.04 | 0.3 | -6.25 | -59.46 | 0.6 | 66.67 | -20.0 | 0.09 | 12.5 | 12.5 | 0.01 | 0.0 | 0 | -132.86 | -167.94 | -259.81 |
| 23Q2 (15) | 0.88 | -45.0 | 466.67 | -0.02 | 0.0 | 98.7 | 0.69 | 195.83 | 72.5 | -0.01 | 50.0 | -109.09 | 0.86 | -45.57 | 148.31 | 0.05 | 150.0 | -16.67 | 0 | 0 | 0 | 0.76 | 133.28 | 22.97 | 0.32 | -11.11 | -84.76 | 0.36 | 56.52 | -80.43 | 0.08 | 0.0 | 14.29 | 0.01 | 0.0 | 0 | 195.56 | -60.89 | 1656.3 |
| 23Q1 (14) | 1.6 | 401.89 | 164.52 | -0.02 | 86.67 | 50.0 | -0.72 | -1300.0 | -294.59 | -0.02 | 75.0 | -100.0 | 1.58 | 332.35 | 162.7 | 0.02 | -81.82 | -50.0 | 0 | 0 | 0 | 0.33 | -85.93 | -21.09 | 0.36 | 28.57 | -81.73 | 0.23 | 9.52 | -86.93 | 0.08 | 0.0 | 14.29 | 0.01 | 0 | 0 | 500.00 | 373.58 | 468.95 |
| 22Q4 (13) | -0.53 | -176.81 | -140.77 | -0.15 | -36.36 | 79.45 | 0.06 | 104.35 | -97.86 | -0.08 | -900.0 | -700.0 | -0.68 | -217.24 | -219.3 | 0.11 | 10.0 | 57.14 | 0 | 0 | 0 | 2.32 | 36.63 | 173.59 | 0.28 | -62.16 | -81.7 | 0.21 | -72.0 | -83.59 | 0.08 | 0.0 | 14.29 | 0 | 0 | 0 | -182.76 | -319.84 | -289.79 |
| 22Q3 (12) | 0.69 | 387.5 | -33.65 | -0.11 | 92.86 | -120.0 | -1.38 | -445.0 | 17.86 | 0.01 | -90.91 | 150.0 | 0.58 | 132.58 | -41.41 | 0.1 | 66.67 | 100.0 | 0 | 0 | 0 | 1.69 | 174.29 | 180.68 | 0.74 | -64.76 | -52.26 | 0.75 | -59.24 | -47.18 | 0.08 | 14.29 | 14.29 | 0 | 0 | 0 | 83.13 | 761.6 | 19.1 |
| 22Q2 (11) | -0.24 | 90.32 | -284.62 | -1.54 | -3750.0 | -1183.33 | 0.4 | 8.11 | 2100.0 | 0.11 | 1200.0 | 0 | -1.78 | 29.37 | -17900.0 | 0.06 | 50.0 | -50.0 | 0 | 0 | 0 | 0.62 | 49.69 | -62.2 | 2.1 | 6.6 | 89.19 | 1.84 | 4.55 | 89.69 | 0.07 | 0.0 | 16.67 | 0 | 0 | 0 | -12.57 | 90.73 | -199.56 |
| 22Q1 (10) | -2.48 | -290.77 | -257.96 | -0.04 | 94.52 | 55.56 | 0.37 | -86.83 | 3600.0 | -0.01 | 0.0 | 50.0 | -2.52 | -542.11 | -270.27 | 0.04 | -42.86 | -55.56 | 0 | 0 | 0 | 0.41 | -51.23 | -66.66 | 1.97 | 28.76 | 159.21 | 1.76 | 37.5 | 151.43 | 0.07 | 0.0 | 16.67 | 0 | 0 | 0 | -135.52 | -240.73 | -165.6 |
| 21Q4 (9) | 1.3 | 25.0 | -26.55 | -0.73 | -1360.0 | 47.1 | 2.81 | 267.26 | 592.98 | -0.01 | 50.0 | -133.33 | 0.57 | -42.42 | 46.15 | 0.07 | 40.0 | -95.0 | 0 | 0 | 0 | 0.85 | 40.17 | -95.71 | 1.53 | -1.29 | 82.14 | 1.28 | -9.86 | 93.94 | 0.07 | 0.0 | 16.67 | 0 | 0 | 0 | 96.30 | 37.96 | -60.83 |
| 21Q3 (8) | 1.04 | 700.0 | -53.78 | -0.05 | 58.33 | 54.55 | -1.68 | -8300.0 | -41.18 | -0.02 | 0 | -300.0 | 0.99 | 9800.0 | -53.74 | 0.05 | -58.33 | -54.55 | 0 | 0 | 0 | 0.60 | -63.06 | -59.16 | 1.55 | 39.64 | 103.95 | 1.42 | 46.39 | 82.05 | 0.07 | 16.67 | 16.67 | 0 | 0 | 0 | 69.80 | 453.02 | -73.94 |
| 21Q2 (7) | 0.13 | -91.72 | -66.67 | -0.12 | -33.33 | -71.43 | -0.02 | -300.0 | 96.15 | 0 | 100.0 | 100.0 | 0.01 | -99.32 | -96.88 | 0.12 | 33.33 | 71.43 | 0 | 0 | 0 | 1.63 | 32.06 | 39.2 | 1.11 | 46.05 | 126.53 | 0.97 | 38.57 | 102.08 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 12.62 | -93.89 | -82.85 |
| 21Q1 (6) | 1.57 | -11.3 | 52.43 | -0.09 | 93.48 | -125.0 | 0.01 | 101.75 | 102.38 | -0.02 | -166.67 | -200.0 | 1.48 | 279.49 | 49.49 | 0.09 | -93.57 | 80.0 | 0 | 0 | 0 | 1.24 | -93.72 | 36.42 | 0.76 | -9.52 | 100.0 | 0.7 | 6.06 | 66.67 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 206.58 | -15.97 | -5.74 |
| 20Q4 (5) | 1.77 | -21.33 | 378.38 | -1.38 | -1154.55 | -7000.0 | -0.57 | 52.1 | -46.15 | 0.03 | 200.0 | -50.0 | 0.39 | -81.78 | 0.0 | 1.4 | 1172.73 | 13900.0 | 0 | 0 | 0 | 19.72 | 1233.67 | 10902.82 | 0.84 | 10.53 | 170.97 | 0.66 | -15.38 | 100.0 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 245.83 | -8.22 | 152.48 |
| 20Q3 (4) | 2.25 | 476.92 | 0.0 | -0.11 | -57.14 | 0.0 | -1.19 | -128.85 | 0.0 | 0.01 | 200.0 | 0.0 | 2.14 | 568.75 | 0.0 | 0.11 | 57.14 | 0.0 | 0 | 0 | 0.0 | 1.48 | 25.88 | 0.0 | 0.76 | 55.1 | 0.0 | 0.78 | 62.5 | 0.0 | 0.06 | 20.0 | 0.0 | 0 | 0 | 0.0 | 267.86 | 264.01 | 0.0 |
| 20Q2 (3) | 0.39 | -62.14 | 0.0 | -0.07 | -75.0 | 0.0 | -0.52 | -23.81 | 0.0 | -0.01 | -150.0 | 0.0 | 0.32 | -67.68 | 0.0 | 0.07 | 40.0 | 0.0 | 0 | 0 | 0.0 | 1.17 | 29.43 | 0.0 | 0.49 | 28.95 | 0.0 | 0.48 | 14.29 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 73.58 | -66.42 | 0.0 |
| 20Q1 (2) | 1.03 | 178.38 | 0.0 | -0.04 | -300.0 | 0.0 | -0.42 | -7.69 | 0.0 | 0.02 | -66.67 | 0.0 | 0.99 | 153.85 | 0.0 | 0.05 | 400.0 | 0.0 | 0 | 0 | 0.0 | 0.91 | 406.35 | 0.0 | 0.38 | 22.58 | 0.0 | 0.42 | 27.27 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 219.15 | 125.07 | 0.0 |
| 19Q4 (1) | 0.37 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -0.39 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 97.37 | 0.0 | 0.0 |
