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) | 3.5 | 116.05 | -1.84 | 0 | -1.29 | 0 | 0 | 0 | 1.66 | 26.72 | 0.68 | 466.67 | 0 | 0 | 4.55 | 507.28 | 2.18 | 50.34 | 2.55 | 25.62 | 0.22 | -12.0 | 0.02 | 0.0 | 125.45 | 78.11 |
| 2022 (9) | 1.62 | 852.94 | -0.31 | 0 | 0.06 | -94.55 | -0.07 | 0 | 1.31 | 0 | 0.12 | -95.93 | 0 | 0 | 0.75 | -96.94 | 1.45 | 93.33 | 2.03 | 58.59 | 0.25 | 0.0 | 0.02 | 0.0 | 70.43 | 542.2 |
| 2021 (8) | 0.17 | -91.1 | -3.32 | 0 | 1.1 | 0 | 0.02 | 100.0 | -3.15 | 0 | 2.95 | 2581.82 | 0 | 0 | 24.54 | 2905.33 | 0.75 | -53.42 | 1.28 | -23.35 | 0.25 | -13.79 | 0.02 | 100.0 | 10.97 | -88.69 |
| 2020 (7) | 1.91 | -49.2 | -0.54 | 0 | -1.49 | 0 | 0.01 | -50.0 | 1.37 | -58.73 | 0.11 | 22.22 | 0 | 0 | 0.82 | 34.56 | 1.61 | -32.07 | 1.67 | -30.13 | 0.29 | 7.41 | 0.01 | 0 | 96.95 | -31.41 |
| 2019 (6) | 3.76 | 121.18 | -0.44 | 0 | -1.42 | 0 | 0.02 | 0 | 3.32 | 0 | 0.09 | -52.63 | 0 | 0 | 0.61 | -54.48 | 2.37 | 30.22 | 2.39 | 22.56 | 0.27 | 107.69 | 0 | 0 | 141.35 | 72.95 |
| 2018 (5) | 1.7 | 46.55 | -4.93 | 0 | -1.11 | 0 | 0 | 0 | -3.23 | 0 | 0.19 | 46.15 | 0 | 0 | 1.33 | 32.92 | 1.82 | 13.75 | 1.95 | 68.1 | 0.13 | 18.18 | 0 | 0 | 81.73 | -10.52 |
| 2017 (4) | 1.16 | -43.14 | -0.53 | 0 | -1.84 | 0 | -0.03 | 0 | 0.63 | -67.36 | 0.13 | 18.18 | 0 | 0 | 1.00 | 2.77 | 1.6 | -23.81 | 1.16 | -29.27 | 0.11 | 0.0 | 0 | 0 | 91.34 | -21.65 |
| 2016 (3) | 2.04 | 54.55 | -0.11 | 0 | 4.06 | 0 | 0.2 | 25.0 | 1.93 | 59.5 | 0.11 | 0.0 | 0 | 0 | 0.98 | -16.86 | 2.1 | 46.85 | 1.64 | 37.82 | 0.11 | 0.0 | 0 | 0 | 116.57 | 14.81 |
| 2015 (2) | 1.32 | 153.85 | -0.11 | 0 | -0.39 | 0 | 0.16 | 14.29 | 1.21 | 218.42 | 0.11 | -15.38 | 0 | 0 | 1.17 | -29.47 | 1.43 | 52.13 | 1.19 | 41.67 | 0.11 | 0.0 | 0 | 0 | 101.54 | 85.5 |
| 2014 (1) | 0.52 | 1200.0 | -0.14 | 0 | -0.06 | 0 | 0.14 | 0 | 0.38 | 0 | 0.13 | 18.18 | 0 | 0 | 1.66 | -0.13 | 0.94 | 77.36 | 0.84 | 90.91 | 0.11 | 37.5 | 0 | 0 | 54.74 | 611.58 |
| 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) | -0.07 | 87.27 | -103.12 | 0.19 | 733.33 | 119.59 | -1.02 | -5000.0 | 14.29 | 0.01 | -50.0 | 0 | 0.12 | 120.69 | -90.55 | 0.02 | 100.0 | -50.0 | 0 | 0 | 0 | 0.70 | 110.56 | -34.51 | -0.03 | -125.0 | -106.38 | 0.27 | -28.95 | -58.46 | 0.04 | -20.0 | -33.33 | 0 | -100.0 | -100.0 | -22.58 | 81.94 | -107.26 |
| 24Q2 (19) | -0.55 | -144.0 | -423.53 | -0.03 | 95.52 | 93.18 | -0.02 | 33.33 | -100.0 | 0.02 | 300.0 | 0 | -0.58 | -200.0 | -114.81 | 0.01 | 0.0 | -97.73 | 0 | 0 | 0 | 0.33 | -8.03 | -97.28 | 0.12 | -47.83 | -76.0 | 0.38 | -25.49 | -44.12 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -125.00 | -157.0 | -644.12 |
| 24Q1 (18) | 1.25 | 140.38 | 115.52 | -0.67 | -318.75 | -139.29 | -0.03 | 25.0 | 40.0 | -0.01 | -150.0 | 50.0 | 0.58 | 61.11 | 93.33 | 0.01 | -50.0 | -94.44 | 0 | 0 | 0 | 0.36 | -20.91 | -93.37 | 0.23 | -74.16 | -25.81 | 0.51 | -22.73 | -8.93 | 0.05 | 0.0 | -16.67 | 0.01 | 0.0 | 0.0 | 219.30 | 203.64 | 138.2 |
| 23Q4 (17) | 0.52 | -76.79 | 388.89 | -0.16 | 83.51 | -45.45 | -0.04 | 96.64 | 20.0 | 0.02 | 0 | 140.0 | 0.36 | -71.65 | 224.14 | 0.02 | -50.0 | -50.0 | 0 | 0 | 0 | 0.46 | -57.24 | -44.02 | 0.89 | 89.36 | 20.27 | 0.66 | 1.54 | -13.16 | 0.05 | -16.67 | -16.67 | 0.01 | 0.0 | 0.0 | 72.22 | -76.79 | 433.02 |
| 23Q3 (16) | 2.24 | 1217.65 | 202.7 | -0.97 | -120.45 | -781.82 | -1.19 | -11800.0 | 13.14 | 0 | 0 | 100.0 | 1.27 | 570.37 | 101.59 | 0.04 | -90.91 | 300.0 | 0 | 0 | 0 | 1.08 | -91.25 | 261.29 | 0.47 | -6.0 | 176.47 | 0.65 | -4.41 | 20.37 | 0.06 | 20.0 | 0.0 | 0.01 | 0.0 | 0.0 | 311.11 | 1254.25 | 156.46 |
| 23Q2 (15) | 0.17 | -70.69 | -72.58 | -0.44 | -57.14 | -1366.67 | -0.01 | 80.0 | 98.81 | 0 | 100.0 | 100.0 | -0.27 | -190.0 | -145.76 | 0.44 | 144.44 | 1366.67 | 0 | 0 | 0 | 12.29 | 123.96 | 1362.57 | 0.5 | 61.29 | 127.27 | 0.68 | 21.43 | 112.5 | 0.05 | -16.67 | -16.67 | 0.01 | 0.0 | 0.0 | 22.97 | -75.05 | -85.55 |
| 23Q1 (14) | 0.58 | 422.22 | 31.82 | -0.28 | -154.55 | -366.67 | -0.05 | 0.0 | -102.15 | -0.02 | 60.0 | 0 | 0.3 | 203.45 | -21.05 | 0.18 | 350.0 | 350.0 | 0 | 0 | 0 | 5.49 | 568.14 | 474.85 | 0.31 | -58.11 | -6.06 | 0.56 | -26.32 | 33.33 | 0.06 | 0.0 | -14.29 | 0.01 | 0.0 | 0 | 92.06 | 524.51 | 2.53 |
| 22Q4 (13) | -0.18 | -124.32 | -150.0 | -0.11 | 0.0 | -1000.0 | -0.05 | 96.35 | 16.67 | -0.05 | -400.0 | -400.0 | -0.29 | -146.03 | -182.86 | 0.04 | 300.0 | 300.0 | 0 | 0 | 0 | 0.82 | 175.98 | 252.36 | 0.74 | 335.29 | 7.25 | 0.76 | 40.74 | 2.7 | 0.06 | 0.0 | -14.29 | 0.01 | 0.0 | 0 | -21.69 | -117.88 | -148.8 |
| 22Q3 (12) | 0.74 | 19.35 | 393.33 | -0.11 | -266.67 | 66.67 | -1.37 | -63.1 | -19.13 | -0.01 | 0.0 | -150.0 | 0.63 | 6.78 | 450.0 | 0.01 | -66.67 | -50.0 | 0 | 0 | 0 | 0.30 | -64.58 | -63.24 | 0.17 | -22.73 | 0 | 0.54 | 68.75 | 217.65 | 0.06 | 0.0 | -14.29 | 0.01 | 0.0 | 0 | 121.31 | -23.69 | 94.1 |
| 22Q2 (11) | 0.62 | 40.91 | 187.32 | -0.03 | 50.0 | 98.86 | -0.84 | -136.05 | -135.9 | -0.01 | 0 | 0 | 0.59 | 55.26 | 117.61 | 0.03 | -25.0 | -98.85 | 0 | 0 | 0 | 0.84 | -11.97 | -99.19 | 0.22 | -33.33 | 1000.0 | 0.32 | -23.81 | 68.42 | 0.06 | -14.29 | 0.0 | 0.01 | 0 | 0 | 158.97 | 77.04 | 155.98 |
| 22Q1 (10) | 0.44 | 22.22 | 18.92 | -0.06 | -500.0 | 81.82 | 2.33 | 3983.33 | 7866.67 | 0 | 100.0 | -100.0 | 0.38 | 8.57 | 850.0 | 0.04 | 300.0 | -87.5 | 0 | 0 | 0 | 0.95 | 309.55 | -91.86 | 0.33 | -52.17 | 725.0 | 0.42 | -43.24 | 147.06 | 0.07 | 0.0 | 16.67 | 0 | 0 | 0 | 89.80 | 102.04 | -44.18 |
| 21Q4 (9) | 0.36 | 140.0 | -71.43 | -0.01 | 96.97 | 96.15 | -0.06 | 94.78 | -50.0 | -0.01 | -150.0 | 0 | 0.35 | 294.44 | -65.0 | 0.01 | -50.0 | -75.0 | 0 | 0 | 0 | 0.23 | -71.21 | -74.71 | 0.69 | 0 | -11.54 | 0.74 | 335.29 | 7.25 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 44.44 | -28.89 | -73.19 |
| 21Q3 (8) | 0.15 | 121.13 | -87.39 | -0.33 | 87.5 | -1550.0 | -1.15 | -149.15 | 15.44 | 0.02 | 0 | 0 | -0.18 | 94.63 | -115.38 | 0.02 | -99.23 | 300.0 | 0 | 0 | 0 | 0.81 | -99.22 | 337.25 | 0 | -100.0 | -100.0 | 0.17 | -10.53 | -55.26 | 0.07 | 16.67 | 0.0 | 0 | 0 | 0 | 62.50 | 122.01 | -76.37 |
| 21Q2 (7) | -0.71 | -291.89 | -491.67 | -2.64 | -700.0 | -1366.67 | 2.34 | 7900.0 | 5950.0 | 0 | -100.0 | 0 | -3.35 | -8475.0 | -1016.67 | 2.6 | 712.5 | 8566.67 | 0 | 0 | 0 | 103.17 | 780.21 | 12521.69 | 0.02 | -50.0 | -96.43 | 0.19 | 11.76 | -67.24 | 0.06 | 0.0 | -25.0 | 0 | 0 | 0 | -284.00 | -276.54 | -1462.0 |
| 21Q1 (6) | 0.37 | -70.63 | 188.1 | -0.33 | -26.92 | -371.43 | -0.03 | 25.0 | 25.0 | 0.01 | 0 | -50.0 | 0.04 | -96.0 | 108.16 | 0.32 | 700.0 | 540.0 | 0 | 0 | 0 | 11.72 | 1171.79 | 490.77 | 0.04 | -94.87 | 500.0 | 0.17 | -75.36 | 466.67 | 0.06 | -14.29 | -25.0 | 0 | 0 | 0 | 160.87 | -2.97 | 142.13 |
| 20Q4 (5) | 1.26 | 5.88 | 1150.0 | -0.26 | -1200.0 | -420.0 | -0.04 | 97.06 | -33.33 | 0 | 0 | -100.0 | 1.0 | -14.53 | 688.24 | 0.04 | 500.0 | -20.0 | 0 | 0 | 0 | 0.92 | 370.05 | -33.46 | 0.78 | 188.89 | 56.0 | 0.69 | 81.58 | 40.82 | 0.07 | 0.0 | 0.0 | 0 | 0 | 0 | 165.79 | -37.31 | 873.68 |
| 20Q3 (4) | 1.19 | 1091.67 | 0.0 | -0.02 | 88.89 | 0.0 | -1.36 | -3300.0 | 0.0 | 0 | 0 | 0.0 | 1.17 | 490.0 | 0.0 | -0.01 | -133.33 | 0.0 | 0 | 0 | 0.0 | -0.34 | -141.75 | 0.0 | 0.27 | -51.79 | 0.0 | 0.38 | -34.48 | 0.0 | 0.07 | -12.5 | 0.0 | 0 | 0 | 0.0 | 264.44 | 1554.44 | 0.0 |
| 20Q2 (3) | -0.12 | 71.43 | 0.0 | -0.18 | -157.14 | 0.0 | -0.04 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | -0.3 | 38.78 | 0.0 | 0.03 | -40.0 | 0.0 | 0 | 0 | 0.0 | 0.82 | -58.8 | 0.0 | 0.56 | 5700.0 | 0.0 | 0.58 | 1833.33 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0.0 | -18.18 | 95.24 | 0.0 |
| 20Q1 (2) | -0.42 | -250.0 | 0.0 | -0.07 | -40.0 | 0.0 | -0.04 | -33.33 | 0.0 | 0.02 | 100.0 | 0.0 | -0.49 | -188.24 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.98 | 43.25 | 0.0 | -0.01 | -102.0 | 0.0 | 0.03 | -93.88 | 0.0 | 0.08 | 14.29 | 0.0 | 0 | 0 | 0.0 | -381.82 | -1681.82 | 0.0 |
| 19Q4 (1) | -0.12 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.17 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.39 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -21.43 | 0.0 | 0.0 |
