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) | 2.01 | 0 | -0.51 | 0 | -0.77 | 0 | 0.72 | 0 | 1.5 | 18.11 | 0.12 | -25.0 | 0 | 0 | 1.62 | -14.14 | -1.38 | 0 | -1.02 | 0 | 0.39 | 11.43 | 0.11 | 0.0 | 0.00 | 0 |
| 2022 (9) | -2.47 | 0 | 3.74 | 0 | -3.01 | 0 | -0.61 | 0 | 1.27 | 76.39 | 0.16 | -42.86 | -0.01 | 0 | 1.89 | -4.76 | 0.53 | -87.79 | 0.63 | -83.59 | 0.35 | 25.0 | 0.11 | 37.5 | -226.61 | 0 |
| 2021 (8) | 2.97 | 26.92 | -2.25 | 0 | 0.5 | 0 | -0.52 | 0 | 0.72 | -38.46 | 0.28 | 21.74 | 0 | 0 | 1.99 | 0.24 | 4.34 | 65.65 | 3.84 | 83.73 | 0.28 | 3.7 | 0.08 | 60.0 | 70.71 | -27.17 |
| 2020 (7) | 2.34 | 88.71 | -1.17 | 0 | -0.55 | 0 | 0.14 | 1300.0 | 1.17 | 18.18 | 0.23 | 109.09 | -0.03 | 0 | 1.98 | 19.4 | 2.62 | 285.29 | 2.09 | 280.0 | 0.27 | 3.85 | 0.05 | -16.67 | 97.10 | -31.88 |
| 2019 (6) | 1.24 | 121.43 | -0.25 | 0 | -0.6 | 0 | 0.01 | -50.0 | 0.99 | 1000.0 | 0.11 | -15.38 | 0 | 0 | 1.66 | -24.06 | 0.68 | 30.77 | 0.55 | 22.22 | 0.26 | 116.67 | 0.06 | -25.0 | 142.53 | 65.44 |
| 2018 (5) | 0.56 | -8.2 | -0.47 | 0 | -0.55 | 0 | 0.02 | 0 | 0.09 | -89.77 | 0.13 | -7.14 | 0.01 | 0 | 2.18 | -4.18 | 0.52 | -14.75 | 0.45 | -4.26 | 0.12 | 20.0 | 0.08 | 0.0 | 86.15 | -8.2 |
| 2017 (4) | 0.61 | 369.23 | 0.27 | 1250.0 | -0.48 | 0 | -0.03 | 0 | 0.88 | 486.67 | 0.14 | 16.67 | -0.01 | 0 | 2.28 | 7.55 | 0.61 | 0.0 | 0.47 | -7.84 | 0.1 | -9.09 | 0.08 | 60.0 | 93.85 | 383.67 |
| 2016 (3) | 0.13 | -87.13 | 0.02 | 0 | -0.54 | 0 | -0.04 | 0 | 0.15 | 0 | 0.12 | -25.0 | -0.12 | 0 | 2.12 | -27.12 | 0.61 | -11.59 | 0.51 | -21.54 | 0.11 | 0.0 | 0.05 | 25.0 | 19.40 | -84.63 |
| 2015 (2) | 1.01 | 23.17 | -1.13 | 0 | 0.45 | 1400.0 | 0.08 | 0 | -0.12 | 0 | 0.16 | 6.67 | 0 | 0 | 2.91 | -8.07 | 0.69 | 53.33 | 0.65 | 51.16 | 0.11 | 22.22 | 0.04 | 33.33 | 126.25 | -15.32 |
| 2014 (1) | 0.82 | 70.83 | -0.66 | 0 | 0.03 | -40.0 | 0 | 0 | 0.16 | 0 | 0.15 | 36.36 | 0 | 0 | 3.16 | 17.95 | 0.45 | 45.16 | 0.43 | 34.38 | 0.09 | 50.0 | 0.03 | 200.0 | 149.09 | 21.14 |
| 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) | 0.25 | -48.98 | -62.12 | -0.18 | 76.92 | -260.0 | -0.06 | -135.29 | 81.25 | -0.13 | -160.0 | -285.71 | 0.07 | 124.14 | -88.52 | 0.04 | -55.56 | 0.0 | 0 | 0 | 0 | 1.53 | -55.39 | -19.16 | -0.03 | 72.73 | 82.35 | 0.04 | 33.33 | 233.33 | 0.09 | 0.0 | -10.0 | 0.02 | 0.0 | -33.33 | 166.67 | -52.38 | -74.75 |
| 24Q2 (19) | 0.49 | 63.33 | -9.26 | -0.78 | -7700.0 | -358.82 | 0.17 | 383.33 | 151.52 | -0.05 | -66.67 | -115.15 | -0.29 | -200.0 | -178.38 | 0.09 | 0 | 350.0 | 0 | 0 | 0 | 3.44 | 0 | 197.14 | -0.11 | 71.05 | 73.81 | 0.03 | 116.67 | 110.0 | 0.09 | 0.0 | -10.0 | 0.02 | -33.33 | -33.33 | 350.00 | 0 | 0 |
| 24Q1 (18) | 0.3 | -51.61 | 66.67 | -0.01 | 96.97 | -120.0 | -0.06 | -20.0 | 14.29 | -0.03 | -109.38 | 0 | 0.29 | 0.0 | 26.09 | 0 | -100.0 | -100.0 | 0 | -100.0 | 100.0 | -0.00 | -100.0 | -100.0 | -0.38 | -46.15 | 28.3 | -0.18 | 41.94 | 52.63 | 0.09 | 0.0 | -10.0 | 0.03 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 23Q4 (17) | 0.62 | -6.06 | 255.0 | -0.33 | -560.0 | -450.0 | -0.05 | 84.38 | -171.43 | 0.32 | 357.14 | 313.33 | 0.29 | -52.46 | 163.04 | 0.04 | 0.0 | -33.33 | 0.01 | 0 | 0 | 1.87 | -1.4 | -52.65 | -0.26 | -52.94 | 21.21 | -0.31 | -933.33 | -3.33 | 0.09 | -10.0 | -18.18 | 0.03 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 23Q3 (16) | 0.66 | 22.22 | 43.48 | -0.05 | 70.59 | -102.04 | -0.32 | 3.03 | 89.44 | 0.07 | -78.79 | 125.0 | 0.61 | 64.86 | -79.04 | 0.04 | 100.0 | 300.0 | 0 | 0 | -100.0 | 1.90 | 63.98 | 227.96 | -0.17 | 59.52 | 29.17 | -0.03 | 90.0 | 80.0 | 0.1 | 0.0 | 25.0 | 0.03 | 0.0 | 0.0 | 660.00 | 0 | 0 |
| 23Q2 (15) | 0.54 | 200.0 | 172.97 | -0.17 | -440.0 | -125.76 | -0.33 | -371.43 | -3200.0 | 0.33 | 0 | 371.43 | 0.37 | 60.87 | 562.5 | 0.02 | -33.33 | -66.67 | 0 | 100.0 | 100.0 | 1.16 | -45.66 | -54.53 | -0.42 | 20.75 | -205.0 | -0.3 | 21.05 | -207.14 | 0.1 | 0.0 | 25.0 | 0.03 | 0.0 | 50.0 | 0.00 | 0 | 100.0 |
| 23Q1 (14) | 0.18 | 145.0 | 194.74 | 0.05 | 183.33 | 105.56 | -0.07 | -200.0 | -133.33 | 0 | 100.0 | 100.0 | 0.23 | 150.0 | 121.1 | 0.03 | -50.0 | -25.0 | -0.01 | 0 | 0 | 2.13 | -46.1 | 51.6 | -0.53 | -60.61 | -175.71 | -0.38 | -26.67 | -147.5 | 0.1 | -9.09 | 25.0 | 0.03 | 0.0 | 50.0 | 0.00 | 0 | 100.0 |
| 22Q4 (13) | -0.4 | -186.96 | -310.53 | -0.06 | -102.45 | 96.63 | 0.07 | 102.31 | -97.21 | -0.15 | 46.43 | -87.5 | -0.46 | -115.81 | 71.07 | 0.06 | 500.0 | -45.45 | 0 | -100.0 | -100.0 | 3.95 | 582.89 | 28.83 | -0.33 | -37.5 | -135.11 | -0.3 | -100.0 | -134.09 | 0.11 | 37.5 | 37.5 | 0.03 | 0.0 | 50.0 | 0.00 | 0 | -100.0 |
| 22Q3 (12) | 0.46 | 162.16 | -36.11 | 2.45 | 271.21 | 410.42 | -3.03 | -30200.0 | -53.03 | -0.28 | -500.0 | -12.0 | 2.91 | 3737.5 | 142.5 | 0.01 | -83.33 | -88.89 | 0.14 | 193.33 | 450.0 | 0.58 | -77.26 | -76.94 | -0.24 | -160.0 | -121.24 | -0.15 | -153.57 | -112.93 | 0.08 | 0.0 | 14.29 | 0.03 | 50.0 | 50.0 | 0.00 | 100.0 | -100.0 |
| 22Q2 (11) | -0.74 | -289.47 | -163.79 | 0.66 | 173.33 | 400.0 | -0.01 | 66.67 | -200.0 | 0.07 | 128.0 | 0 | -0.08 | 92.66 | -108.51 | 0.06 | 50.0 | 20.0 | -0.15 | 0 | 0 | 2.54 | 81.14 | 77.46 | 0.4 | -42.86 | -64.29 | 0.28 | -65.0 | -69.89 | 0.08 | 0.0 | 14.29 | 0.02 | 0.0 | 0.0 | -194.74 | -822.44 | -271.23 |
| 22Q1 (10) | -0.19 | -200.0 | -121.11 | -0.9 | 49.44 | -25.0 | -0.03 | -101.2 | 40.0 | -0.25 | -212.5 | -25.0 | -1.09 | 31.45 | -705.56 | 0.04 | -63.64 | 33.33 | 0 | -100.0 | 0 | 1.40 | -54.19 | 60.47 | 0.7 | -25.53 | -39.13 | 0.8 | -9.09 | -9.09 | 0.08 | 0.0 | 33.33 | 0.02 | 0.0 | 0.0 | -21.11 | -208.89 | -122.52 |
| 21Q4 (9) | 0.19 | -73.61 | -85.5 | -1.78 | -470.83 | -104.6 | 2.51 | 226.77 | 2381.82 | -0.08 | 68.0 | -133.33 | -1.59 | -232.5 | -461.36 | 0.11 | 22.22 | 37.5 | 0.04 | 200.0 | 300.0 | 3.06 | 22.22 | 25.63 | 0.94 | -16.81 | 13.25 | 0.88 | -24.14 | 31.34 | 0.08 | 14.29 | 14.29 | 0.02 | 0.0 | 100.0 | 19.39 | -66.34 | -88.9 |
| 21Q3 (8) | 0.72 | -37.93 | 414.29 | 0.48 | 318.18 | 340.0 | -1.98 | -19900.0 | -280.77 | -0.25 | 0 | -525.0 | 1.2 | 27.66 | 2100.0 | 0.09 | 80.0 | 50.0 | -0.04 | 0 | 0 | 2.51 | 74.99 | 28.27 | 1.13 | 0.89 | 54.79 | 1.16 | 24.73 | 100.0 | 0.07 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | 57.60 | -49.35 | 171.54 |
| 21Q2 (7) | 1.16 | 28.89 | 70.59 | -0.22 | 69.44 | -450.0 | 0.01 | 120.0 | 0.0 | 0 | 100.0 | 100.0 | 0.94 | 422.22 | 46.88 | 0.05 | 66.67 | 25.0 | 0 | 0 | 0 | 1.43 | 63.8 | 20.7 | 1.12 | -2.61 | 45.45 | 0.93 | 5.68 | 55.0 | 0.07 | 16.67 | 0.0 | 0.02 | 0.0 | 100.0 | 113.73 | 21.31 | 13.73 |
| 21Q1 (6) | 0.9 | -31.3 | 328.57 | -0.72 | 17.24 | -928.57 | -0.05 | 54.55 | -171.43 | -0.2 | -183.33 | -400.0 | 0.18 | -59.09 | 28.57 | 0.03 | -62.5 | -40.0 | 0 | 100.0 | 100.0 | 0.87 | -64.14 | -66.94 | 1.15 | 38.55 | 283.33 | 0.88 | 31.34 | 266.67 | 0.06 | -14.29 | -14.29 | 0.02 | 100.0 | 100.0 | 93.75 | -46.33 | 42.86 |
| 20Q4 (5) | 1.31 | 835.71 | 204.65 | -0.87 | -335.0 | -383.33 | -0.11 | 78.85 | -266.67 | 0.24 | 700.0 | 166.67 | 0.44 | 833.33 | 76.0 | 0.08 | 33.33 | 100.0 | -0.02 | 0 | 0 | 2.44 | 24.8 | 12.2 | 0.83 | 13.7 | 245.83 | 0.67 | 15.52 | 272.22 | 0.07 | 0.0 | 16.67 | 0.01 | 0.0 | 0.0 | 174.67 | 723.43 | 1.55 |
| 20Q3 (4) | 0.14 | -79.41 | 0.0 | -0.2 | -400.0 | 0.0 | -0.52 | -5300.0 | 0.0 | -0.04 | -100.0 | 0.0 | -0.06 | -109.38 | 0.0 | 0.06 | 50.0 | 0.0 | 0 | 0 | 0.0 | 1.95 | 64.66 | 0.0 | 0.73 | -5.19 | 0.0 | 0.58 | -3.33 | 0.0 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 21.21 | -78.79 | 0.0 |
| 20Q2 (3) | 0.68 | 223.81 | 0.0 | -0.04 | 42.86 | 0.0 | 0.01 | -85.71 | 0.0 | -0.02 | 50.0 | 0.0 | 0.64 | 357.14 | 0.0 | 0.04 | -20.0 | 0.0 | 0 | 100.0 | 0.0 | 1.19 | -55.13 | 0.0 | 0.77 | 156.67 | 0.0 | 0.6 | 150.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 100.00 | 52.38 | 0.0 |
| 20Q1 (2) | 0.21 | -51.16 | 0.0 | -0.07 | 61.11 | 0.0 | 0.07 | 333.33 | 0.0 | -0.04 | -144.44 | 0.0 | 0.14 | -44.0 | 0.0 | 0.05 | 25.0 | 0.0 | -0.01 | 0 | 0.0 | 2.65 | 21.69 | 0.0 | 0.3 | 25.0 | 0.0 | 0.24 | 33.33 | 0.0 | 0.07 | 16.67 | 0.0 | 0.01 | 0.0 | 0.0 | 65.62 | -61.85 | 0.0 |
| 19Q4 (1) | 0.43 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.17 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 172.00 | 0.0 | 0.0 |
