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) | 0.84 | -47.83 | -2.84 | 0 | 1.87 | 0 | 0.05 | 0 | -2.0 | 0 | 2.49 | 4.62 | -0.02 | 0 | 15.75 | 44.72 | -0.57 | 0 | 0.01 | -99.62 | 1.0 | 9.89 | 0.03 | -25.0 | 80.77 | 80.1 |
| 2022 (9) | 1.61 | 130.0 | 2.18 | 0 | -3.49 | 0 | -0.49 | 0 | 3.79 | 0 | 2.38 | 164.44 | 0 | 0 | 10.88 | 143.4 | 0.81 | -4.71 | 2.64 | 282.61 | 0.91 | -7.14 | 0.04 | 0.0 | 44.85 | 9.55 |
| 2021 (8) | 0.7 | -71.19 | -0.75 | 0 | -0.17 | 0 | 0.42 | 0 | -0.05 | 0 | 0.9 | 57.89 | 0 | 0 | 4.47 | 25.89 | 0.85 | 46.55 | 0.69 | 18.97 | 0.98 | -5.77 | 0.04 | 0.0 | 40.94 | -72.04 |
| 2020 (7) | 2.43 | 26.56 | -0.61 | 0 | -1.5 | 0 | -0.12 | 0 | 1.82 | 0 | 0.57 | -90.0 | 0.01 | 0.0 | 3.55 | -87.08 | 0.58 | -54.69 | 0.58 | -49.57 | 1.04 | -7.14 | 0.04 | 0.0 | 146.39 | 76.12 |
| 2019 (6) | 1.92 | -38.26 | -5.77 | 0 | 3.71 | 0 | -0.14 | 0 | -3.85 | 0 | 5.7 | 338.46 | 0.01 | 0 | 27.50 | 360.46 | 1.28 | 4.07 | 1.15 | 8.49 | 1.12 | 5.66 | 0.04 | 33.33 | 83.12 | -42.54 |
| 2018 (5) | 3.11 | 159.17 | -0.99 | 0 | -1.69 | 0 | 0.06 | 0 | 2.12 | 0 | 1.3 | 62.5 | -0.01 | 0 | 5.97 | 60.63 | 1.23 | -22.15 | 1.06 | -12.4 | 1.06 | 6.0 | 0.03 | 50.0 | 144.65 | 168.81 |
| 2017 (4) | 1.2 | -50.41 | -1.3 | 0 | -1.27 | 0 | -0.07 | 0 | -0.1 | 0 | 0.8 | 48.15 | 0.01 | 0.0 | 3.72 | 39.82 | 1.58 | -22.93 | 1.21 | -39.8 | 1.0 | -2.91 | 0.02 | 0.0 | 53.81 | -31.96 |
| 2016 (3) | 2.42 | -10.7 | 0.04 | 0 | -1.69 | 0 | -0.02 | 0 | 2.46 | 0 | 0.54 | -23.94 | 0.01 | 0.0 | 2.66 | -26.42 | 2.05 | 43.36 | 2.01 | 79.46 | 1.03 | -3.74 | 0.02 | 0.0 | 79.08 | -35.51 |
| 2015 (2) | 2.71 | 204.49 | -4.76 | 0 | 1.86 | 244.44 | 0.04 | -55.56 | -2.05 | 0 | 0.71 | -31.73 | 0.01 | 0 | 3.61 | -32.7 | 1.43 | 50.53 | 1.12 | 57.75 | 1.07 | 18.89 | 0.02 | 0.0 | 122.62 | 124.58 |
| 2014 (1) | 0.89 | 8.54 | -0.74 | 0 | 0.54 | 74.19 | 0.09 | 0 | 0.15 | 0 | 1.04 | 62.5 | -0.03 | 0 | 5.37 | 47.73 | 0.95 | 50.79 | 0.71 | 47.92 | 0.9 | 3.45 | 0.02 | -33.33 | 54.60 | -8.11 |
| 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) | 0.56 | -18.84 | 722.22 | 0.2 | 126.67 | 117.24 | -0.72 | -227.27 | -118.18 | 0.05 | 200.0 | 66.67 | 0.76 | 1366.67 | 160.8 | 0.36 | -16.28 | -62.11 | 0 | 0 | 0 | 7.74 | -11.96 | -69.85 | 0.08 | -57.89 | 136.36 | -0.13 | -152.0 | -18.18 | 0.27 | -3.57 | 3.85 | 0 | 0 | -100.0 | 400.00 | 207.25 | 811.11 |
| 24Q2 (19) | 0.69 | 430.77 | 38.0 | -0.75 | -294.74 | -70.45 | -0.22 | -200.0 | -122.22 | -0.05 | 0 | 58.33 | -0.06 | 0.0 | -200.0 | 0.43 | 13.16 | 13.16 | 0 | 0 | 0 | 8.79 | 12.93 | -21.78 | 0.19 | -48.65 | 165.52 | 0.25 | -24.24 | 278.57 | 0.28 | 0.0 | 21.74 | 0 | -100.0 | -100.0 | 130.19 | 520.9 | -73.96 |
| 24Q1 (18) | 0.13 | -55.17 | 0.0 | -0.19 | 38.71 | 79.57 | 0.22 | -43.59 | -73.17 | 0 | -100.0 | 0 | -0.06 | -200.0 | 92.5 | 0.38 | 35.71 | -56.82 | 0 | 0 | 100.0 | 7.79 | 10.96 | -58.06 | 0.37 | 364.29 | 362.5 | 0.33 | 200.0 | 120.0 | 0.28 | 3.7 | 21.74 | 0.01 | 0.0 | 0.0 | 20.97 | -71.8 | -37.1 |
| 23Q4 (17) | 0.29 | 422.22 | 680.0 | -0.31 | 73.28 | -34.78 | 0.39 | 218.18 | 1850.0 | 0.14 | 366.67 | 141.18 | -0.02 | 98.4 | 92.86 | 0.28 | -70.53 | -56.25 | 0 | 0 | 0 | 7.02 | -72.67 | -51.32 | -0.14 | 36.36 | -366.67 | 0.11 | 200.0 | 173.33 | 0.27 | 3.85 | 17.39 | 0.01 | 0.0 | 0.0 | 74.36 | 232.19 | 233.85 |
| 23Q3 (16) | -0.09 | -118.0 | -108.26 | -1.16 | -163.64 | -52.63 | -0.33 | -133.33 | 69.72 | 0.03 | 125.0 | 160.0 | -1.25 | -2183.33 | -478.79 | 0.95 | 150.0 | 25.0 | 0 | 0 | 0 | 25.68 | 128.38 | 70.95 | -0.22 | 24.14 | -300.0 | -0.11 | 21.43 | -150.0 | 0.26 | 13.04 | 13.04 | 0.01 | 0.0 | 0.0 | -56.25 | -111.25 | -123.74 |
| 23Q2 (15) | 0.5 | 284.62 | 457.14 | -0.44 | 52.69 | 37.14 | 0.99 | 20.73 | 0 | -0.12 | 0 | -200.0 | 0.06 | 107.5 | 107.14 | 0.38 | -56.82 | -47.22 | 0 | 100.0 | 0 | 11.24 | -39.44 | -1.31 | -0.29 | -462.5 | -163.04 | -0.14 | -193.33 | -129.17 | 0.23 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 500.00 | 1400.0 | 2671.43 |
| 23Q1 (14) | 0.13 | 360.0 | -81.69 | -0.93 | -304.35 | -124.03 | 0.82 | 4000.0 | 134.02 | 0 | 100.0 | 100.0 | -0.8 | -185.71 | -117.47 | 0.88 | 37.5 | 225.93 | -0.02 | 0 | 0 | 18.57 | 28.8 | 316.69 | 0.08 | 366.67 | -69.23 | 0.15 | 200.0 | -92.82 | 0.23 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 33.33 | 160.0 | 9.39 |
| 22Q4 (13) | -0.05 | -104.59 | 81.48 | -0.23 | 69.74 | 53.06 | 0.02 | 101.83 | -88.24 | -0.34 | -580.0 | -179.07 | -0.28 | -184.85 | 63.16 | 0.64 | -15.79 | 4.92 | 0 | 0 | 0 | 14.41 | -4.03 | 13.66 | -0.03 | -127.27 | 62.5 | -0.15 | -168.18 | -650.0 | 0.23 | 0.0 | -4.17 | 0.01 | 0.0 | 0.0 | -55.56 | -123.45 | 52.67 |
| 22Q3 (12) | 1.09 | 878.57 | 55.71 | -0.76 | -8.57 | -985.71 | -1.09 | 0 | -25.29 | -0.05 | -25.0 | 16.67 | 0.33 | 139.29 | -47.62 | 0.76 | 5.56 | 850.0 | 0 | 0 | 0 | 15.02 | 31.84 | 801.19 | 0.11 | -76.09 | -8.33 | 0.22 | -54.17 | 0 | 0.23 | 0.0 | -4.17 | 0.01 | 0.0 | 0.0 | 236.96 | 1318.63 | -15.37 |
| 22Q2 (11) | -0.14 | -119.72 | -163.64 | -0.7 | -118.09 | -677.78 | 0 | 100.0 | -100.0 | -0.04 | 42.86 | -180.0 | -0.84 | -118.34 | -746.15 | 0.72 | 166.67 | 700.0 | 0 | 0 | 0 | 11.39 | 155.7 | 594.94 | 0.46 | 76.92 | 4.55 | 0.48 | -77.03 | 54.84 | 0.23 | 0.0 | -8.0 | 0.01 | 0.0 | 0.0 | -19.44 | -163.81 | -150.38 |
| 22Q1 (10) | 0.71 | 362.96 | 1083.33 | 3.87 | 889.8 | 4400.0 | -2.41 | -1517.65 | -788.57 | -0.07 | -116.28 | -600.0 | 4.58 | 702.63 | 15366.67 | 0.27 | -55.74 | 125.0 | 0 | 0 | 0 | 4.46 | -64.87 | 87.13 | 0.26 | 425.0 | -27.78 | 2.09 | 10550.0 | 422.5 | 0.23 | -4.17 | -8.0 | 0.01 | 0.0 | 0.0 | 30.47 | 125.96 | 235.19 |
| 21Q4 (9) | -0.27 | -138.57 | -242.11 | -0.49 | -600.0 | -206.25 | 0.17 | 119.54 | 185.0 | 0.43 | 816.67 | 386.67 | -0.76 | -220.63 | -2633.33 | 0.61 | 662.5 | 281.25 | 0 | 0 | 0 | 12.68 | 660.91 | 163.94 | -0.08 | -166.67 | -214.29 | -0.02 | 0 | 71.43 | 0.24 | 0.0 | -11.11 | 0.01 | 0.0 | 0.0 | -117.39 | -141.93 | -229.75 |
| 21Q3 (8) | 0.7 | 218.18 | -31.37 | -0.07 | 22.22 | 66.67 | -0.87 | -583.33 | -45.0 | -0.06 | -220.0 | -50.0 | 0.63 | 384.62 | -22.22 | 0.08 | -11.11 | -50.0 | 0 | 0 | 0 | 1.67 | 1.67 | -64.06 | 0.12 | -72.73 | 500.0 | 0 | -100.0 | -100.0 | 0.24 | -4.0 | -4.0 | 0.01 | 0.0 | 0.0 | 280.00 | 625.45 | 1.57 |
| 21Q2 (7) | 0.22 | 266.67 | -79.63 | -0.09 | 0.0 | -50.0 | 0.18 | -48.57 | 122.5 | 0.05 | 600.0 | 350.0 | 0.13 | 533.33 | -87.25 | 0.09 | -25.0 | 28.57 | 0 | 0 | 0 | 1.64 | -31.15 | -7.49 | 0.44 | 22.22 | 266.67 | 0.31 | -22.5 | 55.0 | 0.25 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 38.60 | 324.56 | -83.56 |
| 21Q1 (6) | 0.06 | -68.42 | -57.14 | -0.09 | 43.75 | 50.0 | 0.35 | 275.0 | 288.89 | -0.01 | 93.33 | -112.5 | -0.03 | -200.0 | 25.0 | 0.12 | -25.0 | -33.33 | 0 | 0 | 0 | 2.38 | -50.45 | -29.63 | 0.36 | 414.29 | -12.2 | 0.4 | 671.43 | 17.65 | 0.25 | -7.41 | -3.85 | 0.01 | 0.0 | 0.0 | 9.09 | -89.95 | -60.39 |
| 20Q4 (5) | 0.19 | -81.37 | -71.64 | -0.16 | 23.81 | 0.0 | -0.2 | 66.67 | 37.5 | -0.15 | -275.0 | -400.0 | 0.03 | -96.3 | -94.12 | 0.16 | 0.0 | -5.88 | 0 | 0 | 0 | 4.80 | 3.6 | 29.45 | 0.07 | 333.33 | -61.11 | -0.07 | -163.64 | -143.75 | 0.27 | 8.0 | -3.57 | 0.01 | 0.0 | 0.0 | 90.48 | -67.18 | -39.23 |
| 20Q3 (4) | 1.02 | -5.56 | 0.0 | -0.21 | -250.0 | 0.0 | -0.6 | 25.0 | 0.0 | -0.04 | -100.0 | 0.0 | 0.81 | -20.59 | 0.0 | 0.16 | 128.57 | 0.0 | 0 | 0 | 0.0 | 4.64 | 161.7 | 0.0 | -0.03 | -125.0 | 0.0 | 0.11 | -45.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 275.68 | 17.42 | 0.0 |
| 20Q2 (3) | 1.08 | 671.43 | 0.0 | -0.06 | 66.67 | 0.0 | -0.8 | -988.89 | 0.0 | -0.02 | -125.0 | 0.0 | 1.02 | 2650.0 | 0.0 | 0.07 | -61.11 | 0.0 | 0 | 0 | 0.0 | 1.77 | -47.62 | 0.0 | 0.12 | -70.73 | 0.0 | 0.2 | -41.18 | 0.0 | 0.25 | -3.85 | 0.0 | 0.01 | 0.0 | 0.0 | 234.78 | 922.98 | 0.0 |
| 20Q1 (2) | 0.14 | -79.1 | 0.0 | -0.18 | -12.5 | 0.0 | 0.09 | 128.12 | 0.0 | 0.08 | 366.67 | 0.0 | -0.04 | -107.84 | 0.0 | 0.18 | 5.88 | 0.0 | 0 | 0 | 0.0 | 3.38 | -8.85 | 0.0 | 0.41 | 127.78 | 0.0 | 0.34 | 112.5 | 0.0 | 0.26 | -7.14 | 0.0 | 0.01 | 0.0 | 0.0 | 22.95 | -84.59 | 0.0 |
| 19Q4 (1) | 0.67 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | -0.32 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.71 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 148.89 | 0.0 | 0.0 |
