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) | -0.69 | 0 | -20.35 | 0 | -1.02 | 0 | 0.24 | 41.18 | -21.04 | 0 | 0.51 | -15.0 | -1.6 | 0 | 4.82 | -25.12 | -2.68 | 0 | -1.02 | 0 | 0.51 | 59.38 | 2.21 | 35.58 | -40.59 | 0 |
| 2022 (9) | 7.18 | 130.87 | -4.69 | 0 | -1.64 | 0 | 0.17 | 0 | 2.49 | 189.53 | 0.6 | 566.67 | -1.92 | 0 | 6.44 | 486.55 | -0.69 | 0 | 3.56 | 119.75 | 0.32 | 28.0 | 1.63 | 32.52 | 130.31 | 29.89 |
| 2021 (8) | 3.11 | 182.73 | -2.25 | 0 | 33.94 | 0 | -0.24 | 0 | 0.86 | -3.37 | 0.09 | 200.0 | -0.04 | 0 | 1.10 | 112.56 | 1.59 | 318.42 | 1.62 | 362.86 | 0.25 | 4.17 | 1.23 | 59.74 | 100.32 | 24.04 |
| 2020 (7) | 1.1 | 254.84 | -0.21 | 0 | -0.34 | 0 | 0.03 | 200.0 | 0.89 | 0 | 0.03 | -62.5 | 0 | 0 | 0.52 | -68.05 | 0.38 | 100.0 | 0.35 | 118.75 | 0.24 | 4.35 | 0.77 | 67.39 | 80.88 | 121.77 |
| 2019 (6) | 0.31 | 0 | -0.38 | 0 | -0.48 | 0 | 0.01 | 0 | -0.07 | 0 | 0.08 | -63.64 | 0 | 0 | 1.62 | -77.59 | 0.19 | -45.71 | 0.16 | -61.9 | 0.23 | 1050.0 | 0.46 | 187.5 | 36.47 | 0 |
| 2018 (5) | -0.08 | 0 | -1.53 | 0 | 0 | 0 | 0 | 0 | -1.61 | 0 | 0.22 | 633.33 | 0 | 0 | 7.21 | 594.86 | 0.35 | 29.63 | 0.42 | 90.91 | 0.02 | 100.0 | 0.16 | 700.0 | -13.33 | 0 |
| 2017 (4) | 0.42 | 0 | -4.39 | 0 | 3.31 | 16450.0 | 0 | 0 | -3.97 | 0 | 0.03 | 200.0 | 0 | 0 | 1.04 | 116.96 | 0.27 | 0 | 0.22 | 0 | 0.01 | 0 | 0.02 | 100.0 | 168.00 | 0 |
| 2016 (3) | -0.45 | 0 | -0.01 | 0 | 0.02 | -86.67 | 0 | 0 | -0.46 | 0 | 0.01 | 0 | 0 | 0 | 0.48 | 0 | -0.38 | 0 | -0.32 | 0 | 0 | 0 | 0.01 | -85.71 | 0.00 | 0 |
| 2015 (2) | 0.01 | 0 | -0.01 | 0 | 0.15 | -97.79 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0.01 | 0 | 0.04 | 0 | 0 | 0 | 0.07 | -36.36 | 9.09 | 0 |
| 2014 (1) | -0.44 | 0 | -0.01 | 0 | 6.8 | 8400.0 | 0 | 0 | -0.45 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | -0.01 | 0 | 0 | 0 | 0 | 0 | 0.11 | -8.33 | -400.00 | 0 |
| 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) | 0.11 | -45.0 | -95.0 | -2.91 | -156.95 | 56.31 | -0.09 | -28.57 | 89.02 | -0.07 | -216.67 | -129.17 | -2.8 | -152.73 | 37.22 | 0.02 | 0 | -88.89 | -0.12 | -9.09 | 87.5 | 0.47 | 0 | -93.58 | 0.24 | 116.33 | 135.82 | -0.02 | 97.44 | -101.92 | 0.19 | 11.76 | 35.71 | 0.9 | -10.0 | 76.47 | 10.28 | -79.95 | -92.1 |
| 24Q2 (19) | 0.2 | -82.76 | 128.99 | 5.11 | 2065.38 | 151.51 | -0.07 | 22.22 | -75.0 | 0.06 | 146.15 | 150.0 | 5.31 | 490.0 | 150.05 | 0 | -100.0 | -100.0 | -0.11 | 54.17 | 47.62 | -0.00 | -100.0 | -100.0 | -1.47 | 24.23 | -4.26 | -0.78 | -52.94 | -85.71 | 0.17 | 0.0 | 54.55 | 1.0 | 7.53 | 92.31 | 51.28 | -73.92 | 115.61 |
| 24Q1 (18) | 1.16 | 165.91 | 357.78 | -0.26 | 88.02 | 83.75 | -0.09 | 0.0 | -28.57 | -0.13 | -208.33 | 0 | 0.9 | 122.9 | 143.9 | 0.01 | -96.0 | 0.0 | -0.24 | 27.27 | -118.18 | 0.47 | -92.38 | 5.63 | -1.94 | -2055.56 | -280.39 | -0.51 | 53.21 | 7.27 | 0.17 | 6.25 | 70.0 | 0.93 | 40.91 | 78.85 | 196.61 | 0 | 130.58 |
| 23Q4 (17) | -1.76 | -180.0 | -826.32 | -2.17 | 67.42 | 28.15 | -0.09 | 89.02 | -28.57 | 0.12 | -50.0 | 500.0 | -3.93 | 11.88 | -22.43 | 0.25 | 38.89 | -40.48 | -0.33 | 65.62 | 78.71 | 6.16 | -15.16 | -54.55 | -0.09 | 86.57 | 70.97 | -1.09 | -204.81 | 18.05 | 0.16 | 14.29 | 60.0 | 0.66 | 29.41 | 53.49 | 0.00 | -100.0 | 0 |
| 23Q3 (16) | 2.2 | 418.84 | -31.68 | -6.66 | 32.86 | -479.13 | -0.82 | -1950.0 | 44.59 | 0.24 | 300.0 | 140.0 | -4.46 | 57.96 | -315.46 | 0.18 | 200.0 | 157.14 | -0.96 | -357.14 | 0 | 7.26 | 116.53 | 180.99 | -0.67 | 52.48 | -303.03 | 1.04 | 347.62 | -64.38 | 0.14 | 27.27 | 75.0 | 0.51 | -1.92 | 30.77 | 130.18 | 139.62 | 37.05 |
| 23Q2 (15) | -0.69 | -53.33 | -138.55 | -9.92 | -520.0 | -6300.0 | -0.04 | 42.86 | 0.0 | -0.12 | 0 | -500.0 | -10.61 | -417.56 | -644.1 | 0.06 | 500.0 | -40.0 | -0.21 | -90.91 | 0 | 3.35 | 654.19 | -53.07 | -1.41 | -176.47 | -88.0 | -0.42 | 23.64 | -158.33 | 0.11 | 10.0 | 57.14 | 0.52 | 0.0 | 36.84 | -328.57 | 48.89 | -314.76 |
| 23Q1 (14) | -0.45 | -136.84 | -119.07 | -1.6 | 47.02 | -135.29 | -0.07 | 0.0 | -40.0 | 0 | 100.0 | -100.0 | -2.05 | 36.14 | -222.02 | 0.01 | -97.62 | 0.0 | -0.11 | 92.9 | 70.27 | 0.44 | -96.72 | -6.22 | -0.51 | -64.52 | -1375.0 | -0.55 | 58.65 | -144.35 | 0.1 | 0.0 | 42.86 | 0.52 | 20.93 | 18.18 | -642.86 | 0 | -576.69 |
| 22Q4 (13) | -0.19 | -105.9 | -141.3 | -3.02 | -162.61 | -344.12 | -0.07 | 95.27 | 12.5 | -0.03 | -130.0 | -175.0 | -3.21 | -255.07 | -1359.09 | 0.42 | 500.0 | 740.0 | -1.55 | 0 | -3775.0 | 13.55 | 424.52 | 628.9 | -0.31 | -193.94 | -158.49 | -1.33 | -145.55 | -543.33 | 0.1 | 25.0 | 66.67 | 0.43 | 10.26 | 7.5 | 0.00 | -100.0 | -100.0 |
| 22Q3 (12) | 3.22 | 79.89 | 353.52 | -1.15 | -818.75 | -94.92 | -1.48 | -3600.0 | -104.34 | 0.1 | 233.33 | 147.62 | 2.07 | 6.15 | 1625.0 | 0.07 | -30.0 | 600.0 | 0 | 0 | 0 | 2.58 | -63.84 | 395.94 | 0.33 | 144.0 | 43.48 | 2.92 | 305.56 | 563.64 | 0.08 | 14.29 | 33.33 | 0.39 | 2.63 | -2.5 | 94.99 | -37.91 | 20.4 |
| 22Q2 (11) | 1.79 | -24.15 | 113.1 | 0.16 | 123.53 | 135.56 | -0.04 | 20.0 | 20.0 | 0.03 | -50.0 | 133.33 | 1.95 | 16.07 | 400.0 | 0.1 | 900.0 | 0 | 0 | 100.0 | 0 | 7.14 | 1407.14 | 0 | -0.75 | -1975.0 | -208.7 | 0.72 | -41.94 | 20.0 | 0.07 | 0.0 | 16.67 | 0.38 | -13.64 | 65.22 | 152.99 | 13.45 | 62.1 |
| 22Q1 (10) | 2.36 | 413.04 | 112.61 | -0.68 | 0.0 | -28.3 | -0.05 | 37.5 | 0.0 | 0.06 | 50.0 | 200.0 | 1.68 | 863.64 | 189.66 | 0.01 | -80.0 | -50.0 | -0.37 | -825.0 | 0 | 0.47 | -74.5 | -64.22 | 0.04 | -92.45 | -69.23 | 1.24 | 313.33 | 342.86 | 0.07 | 16.67 | 16.67 | 0.44 | 10.0 | 120.0 | 134.86 | 122.81 | -34.39 |
| 21Q4 (9) | 0.46 | -35.21 | -25.81 | -0.68 | -15.25 | -718.18 | -0.08 | -100.23 | -60.0 | 0.04 | 119.05 | 300.0 | -0.22 | -283.33 | -130.14 | 0.05 | 400.0 | 66.67 | -0.04 | 0 | 0 | 1.86 | 256.88 | 66.67 | 0.53 | 130.43 | -57.94 | 0.3 | -31.82 | -75.0 | 0.06 | 0.0 | 0.0 | 0.4 | 0.0 | 90.48 | 60.53 | -23.28 | 43.51 |
| 21Q3 (8) | 0.71 | -15.48 | 491.67 | -0.59 | -31.11 | -47.5 | 34.11 | 68320.0 | 18052.63 | -0.21 | -133.33 | -2200.0 | 0.12 | -69.23 | 142.86 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.52 | 0 | 0 | 0.23 | -66.67 | 182.14 | 0.44 | -26.67 | 251.72 | 0.06 | 0.0 | 0.0 | 0.4 | 73.91 | 73.91 | 78.89 | -16.42 | 0 |
| 21Q2 (7) | 0.84 | -24.32 | 481.82 | -0.45 | 15.09 | -181.82 | -0.05 | 0.0 | 16.67 | -0.09 | -550.0 | 0 | 0.39 | -32.76 | 18.18 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.69 | 430.77 | 428.57 | 0.6 | 114.29 | 433.33 | 0.06 | 0.0 | 0.0 | 0.23 | 15.0 | 27.78 | 94.38 | -54.08 | 125.74 |
| 21Q1 (6) | 1.11 | 79.03 | 91.38 | -0.53 | -581.82 | -12.77 | -0.05 | 0.0 | 0.0 | 0.02 | 100.0 | 0 | 0.58 | -20.55 | 427.27 | 0.02 | -33.33 | 0 | 0 | 0 | 0 | 1.32 | 18.76 | 0 | 0.13 | -89.68 | 133.33 | 0.28 | -76.67 | 173.68 | 0.06 | 0.0 | 0.0 | 0.2 | -4.76 | 33.33 | 205.56 | 387.37 | 0 |
| 20Q4 (5) | 0.62 | 416.67 | 1133.33 | 0.11 | 127.5 | -83.58 | -0.05 | 73.68 | 0.0 | 0.01 | 0.0 | 200.0 | 0.73 | 360.71 | 19.67 | 0.03 | 0 | 200.0 | 0 | 0 | 0 | 1.12 | 0 | 48.33 | 1.26 | 550.0 | 687.5 | 1.2 | 513.79 | 1100.0 | 0.06 | 0.0 | 0.0 | 0.21 | -8.7 | 50.0 | 42.18 | 0 | 310.88 |
| 20Q3 (4) | 0.12 | 154.55 | 0.0 | -0.4 | -172.73 | 0.0 | -0.19 | -216.67 | 0.0 | 0.01 | 0 | 0.0 | -0.28 | -184.85 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.28 | -33.33 | 0.0 | -0.29 | -61.11 | 0.0 | 0.06 | 0.0 | 0.0 | 0.23 | 27.78 | 0.0 | 0.00 | 100.0 | 0.0 |
| 20Q2 (3) | -0.22 | -137.93 | 0.0 | 0.55 | 217.02 | 0.0 | -0.06 | -20.0 | 0.0 | 0 | 0 | 0.0 | 0.33 | 200.0 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | -0.21 | 46.15 | 0.0 | -0.18 | 52.63 | 0.0 | 0.06 | 0.0 | 0.0 | 0.18 | 20.0 | 0.0 | -366.67 | 0 | 0.0 |
| 20Q1 (2) | 0.58 | 1066.67 | 0.0 | -0.47 | -170.15 | 0.0 | -0.05 | 0.0 | 0.0 | 0 | 100.0 | 0.0 | 0.11 | -81.97 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.39 | -343.75 | 0.0 | -0.38 | -480.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.15 | 7.14 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q4 (1) | -0.06 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.75 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | -20.00 | 0.0 | 0.0 |
