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) | 1.49 | -9.7 | -0.01 | 0 | -1.29 | 0 | -0.07 | 0 | 1.48 | 49.49 | 0.04 | -85.71 | 0.03 | 0 | 0.65 | -84.31 | 0.56 | 9.8 | 0.47 | -30.88 | 0.63 | -25.0 | 0.03 | -25.0 | 131.86 | 24.67 |
| 2022 (9) | 1.65 | 126.03 | -0.66 | 0 | -0.81 | 0 | 0.12 | 500.0 | 0.99 | -6.6 | 0.28 | -9.68 | -0.04 | 0 | 4.11 | -14.05 | 0.51 | 0 | 0.68 | 385.71 | 0.84 | 33.33 | 0.04 | 33.33 | 105.77 | 15.91 |
| 2021 (8) | 0.73 | -34.82 | 0.33 | 0 | -0.61 | 0 | 0.02 | 0 | 1.06 | 20.45 | 0.31 | 158.33 | -0.01 | 0 | 4.78 | 238.86 | -0.05 | 0 | 0.14 | -66.67 | 0.63 | 46.51 | 0.03 | 50.0 | 91.25 | -29.12 |
| 2020 (7) | 1.12 | -2.61 | -0.24 | 0 | -0.53 | 0 | -0.07 | 0 | 0.88 | 27.54 | 0.12 | -53.85 | 0.04 | 0 | 1.41 | -42.23 | 0.6 | -44.95 | 0.42 | -52.81 | 0.43 | 59.26 | 0.02 | 100.0 | 128.74 | 30.97 |
| 2019 (6) | 1.15 | 38.55 | -0.46 | 0 | -1.01 | 0 | -0.05 | 0 | 0.69 | 0 | 0.26 | 116.67 | -0.02 | 0 | 2.44 | 101.8 | 1.09 | -17.42 | 0.89 | -18.35 | 0.27 | 200.0 | 0.01 | 0.0 | 98.29 | 40.92 |
| 2018 (5) | 0.83 | -51.74 | -3.65 | 0 | -1.36 | 0 | -0.03 | 0 | -2.82 | 0 | 0.12 | -50.0 | -0.04 | 0 | 1.21 | -49.29 | 1.32 | -28.65 | 1.09 | -27.33 | 0.09 | 12.5 | 0.01 | 0.0 | 69.75 | -35.52 |
| 2017 (4) | 1.72 | 10.97 | -0.24 | 0 | 1.13 | 0 | -0.01 | 0 | 1.48 | -0.67 | 0.24 | 500.0 | 0 | 0 | 2.39 | 388.96 | 1.85 | 6.32 | 1.5 | 4.17 | 0.08 | 100.0 | 0.01 | -50.0 | 108.18 | 4.69 |
| 2016 (3) | 1.55 | 22.05 | -0.06 | 0 | -0.46 | 0 | -0.03 | 0 | 1.49 | 22.13 | 0.04 | 0.0 | 0 | 0 | 0.49 | -30.16 | 1.74 | 75.76 | 1.44 | 67.44 | 0.04 | 33.33 | 0.02 | 0.0 | 103.33 | -25.96 |
| 2015 (2) | 1.27 | 0 | -0.05 | 0 | 0.25 | -44.44 | -0.05 | 0 | 1.22 | 0 | 0.04 | -20.0 | 0 | 0 | 0.70 | -13.71 | 0.99 | 15.12 | 0.86 | 17.81 | 0.03 | -57.14 | 0.02 | -33.33 | 139.56 | 0 |
| 2014 (1) | -0.5 | 0 | -0.1 | 0 | 0.45 | 0 | -0.02 | 0 | -0.6 | 0 | 0.05 | 0.0 | -0.03 | 0 | 0.81 | -54.46 | 0.86 | 115.0 | 0.73 | 121.21 | 0.07 | 133.33 | 0.03 | 200.0 | -60.24 | 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) | 0.16 | -40.74 | -68.63 | -0.01 | 88.89 | 80.0 | -0.87 | -987.5 | 0.0 | -0.12 | 0 | -1300.0 | 0.15 | -16.67 | -67.39 | 0.03 | 50.0 | 200.0 | 0 | 0 | -100.0 | 2.19 | 65.33 | 228.47 | 0.21 | -8.7 | 10.53 | 0.33 | 50.0 | 571.43 | 0.12 | 0.0 | -14.29 | 0.01 | 0.0 | 0.0 | 34.78 | -54.91 | -94.54 |
| 24Q2 (19) | 0.27 | 800.0 | -34.15 | -0.09 | -125.0 | -550.0 | -0.08 | 0.0 | 27.27 | 0 | 100.0 | 100.0 | 0.18 | 1900.0 | -58.14 | 0.02 | 0.0 | 100.0 | 0 | 0 | 0 | 1.32 | -17.88 | 119.87 | 0.23 | 155.56 | 64.29 | 0.22 | 450.0 | -15.38 | 0.12 | 0.0 | -29.41 | 0.01 | 0.0 | 0.0 | 77.14 | 337.14 | -17.21 |
| 24Q1 (18) | 0.03 | -93.33 | -76.92 | -0.04 | -300.0 | 0 | -0.08 | 52.94 | 42.86 | -0.02 | 0.0 | 50.0 | -0.01 | -102.13 | -107.69 | 0.02 | 100.0 | 100.0 | 0 | -100.0 | -100.0 | 1.61 | 187.1 | 103.23 | 0.09 | -64.0 | 550.0 | 0.04 | -77.78 | -60.0 | 0.12 | -14.29 | -33.33 | 0.01 | 0.0 | 0.0 | 17.65 | -87.06 | -60.63 |
| 23Q4 (17) | 0.45 | -11.76 | -15.09 | 0.02 | 140.0 | 0.0 | -0.17 | 80.46 | 52.78 | -0.02 | -300.0 | 0 | 0.47 | 2.17 | -14.55 | 0.01 | 0.0 | -66.67 | 0.01 | 0.0 | -50.0 | 0.56 | -15.73 | -68.35 | 0.25 | 31.58 | 56.25 | 0.18 | 357.14 | -30.77 | 0.14 | 0.0 | -26.32 | 0.01 | 0.0 | 0.0 | 136.36 | -78.61 | 18.35 |
| 23Q3 (16) | 0.51 | 24.39 | 142.86 | -0.05 | -350.0 | 88.37 | -0.87 | -690.91 | -521.43 | 0.01 | 200.0 | 0.0 | 0.46 | 6.98 | 309.09 | 0.01 | 0.0 | -83.33 | 0.01 | 0 | 133.33 | 0.67 | 10.67 | -84.33 | 0.19 | 35.71 | 575.0 | -0.07 | -126.92 | -163.64 | 0.14 | -17.65 | -33.33 | 0.01 | 0.0 | 0.0 | 637.50 | 584.15 | 901.79 |
| 23Q2 (15) | 0.41 | 215.38 | -16.33 | 0.02 | 0 | 122.22 | -0.11 | 21.43 | 35.29 | -0.01 | 75.0 | -114.29 | 0.43 | 230.77 | 7.5 | 0.01 | 0.0 | -87.5 | 0 | -100.0 | 100.0 | 0.60 | -24.1 | -86.52 | 0.14 | 800.0 | -6.67 | 0.26 | 160.0 | 100.0 | 0.17 | -5.56 | -26.09 | 0.01 | 0.0 | 0.0 | 93.18 | 107.87 | -29.64 |
| 23Q1 (14) | 0.13 | -75.47 | -69.77 | 0 | -100.0 | 100.0 | -0.14 | 61.11 | 0.0 | -0.04 | 0 | -180.0 | 0.13 | -76.36 | -51.85 | 0.01 | -66.67 | -91.67 | 0.02 | 0.0 | 300.0 | 0.79 | -55.29 | -87.24 | -0.02 | -112.5 | -108.33 | 0.1 | -61.54 | -44.44 | 0.18 | -5.26 | -14.29 | 0.01 | 0.0 | 0.0 | 44.83 | -61.09 | -58.3 |
| 22Q4 (13) | 0.53 | 152.38 | -11.67 | 0.02 | 104.65 | 111.11 | -0.36 | -157.14 | 14.29 | 0 | -100.0 | -100.0 | 0.55 | 350.0 | 30.95 | 0.03 | -50.0 | -82.35 | 0.02 | 166.67 | 0 | 1.78 | -58.28 | -78.91 | 0.16 | 500.0 | 0.0 | 0.26 | 136.36 | 100.0 | 0.19 | -9.52 | -13.64 | 0.01 | 0.0 | 0.0 | 115.22 | 81.06 | -30.87 |
| 22Q3 (12) | 0.21 | -57.14 | 141.18 | -0.43 | -377.78 | 35.82 | -0.14 | 17.65 | -75.0 | 0.01 | -85.71 | -66.67 | -0.22 | -155.0 | 81.36 | 0.06 | -25.0 | 0.0 | -0.03 | -50.0 | -200.0 | 4.26 | -4.79 | -25.53 | -0.04 | -126.67 | 78.95 | 0.11 | -15.38 | 164.71 | 0.21 | -8.7 | 61.54 | 0.01 | 0.0 | 0.0 | 63.64 | -51.95 | 0 |
| 22Q2 (11) | 0.49 | 13.95 | 36.11 | -0.09 | 43.75 | -12.5 | -0.17 | -21.43 | -466.67 | 0.07 | 40.0 | 216.67 | 0.4 | 48.15 | 42.86 | 0.08 | -33.33 | 14.29 | -0.02 | -100.0 | 0 | 4.47 | -28.12 | -3.59 | 0.15 | -37.5 | 200.0 | 0.13 | -27.78 | 85.71 | 0.23 | 9.52 | 43.75 | 0.01 | 0.0 | 0.0 | 132.43 | 23.19 | -11.71 |
| 22Q1 (10) | 0.43 | -28.33 | 53.57 | -0.16 | 11.11 | -112.6 | -0.14 | 66.67 | -75.0 | 0.05 | 0.0 | 600.0 | 0.27 | -35.71 | -82.58 | 0.12 | -29.41 | 500.0 | -0.01 | 0 | 0 | 6.22 | -26.12 | 493.78 | 0.24 | 50.0 | 84.62 | 0.18 | 38.46 | 80.0 | 0.21 | -4.55 | 75.0 | 0.01 | 0.0 | 0.0 | 107.50 | -35.5 | -11.7 |
| 21Q4 (9) | 0.6 | 217.65 | 185.71 | -0.18 | 73.13 | -500.0 | -0.42 | -425.0 | -425.0 | 0.05 | 66.67 | 400.0 | 0.42 | 135.59 | 133.33 | 0.17 | 183.33 | 325.0 | 0 | 100.0 | -100.0 | 8.42 | 47.28 | 413.37 | 0.16 | 184.21 | -5.88 | 0.13 | 176.47 | 30.0 | 0.22 | 69.23 | 83.33 | 0.01 | 0.0 | 0.0 | 166.67 | 0 | 82.54 |
| 21Q3 (8) | -0.51 | -241.67 | -331.82 | -0.67 | -737.5 | -1240.0 | -0.08 | -166.67 | 76.47 | 0.03 | 150.0 | -40.0 | -1.18 | -521.43 | -794.12 | 0.06 | -14.29 | 50.0 | -0.01 | 0 | 75.0 | 5.71 | 23.27 | 192.86 | -0.19 | -26.67 | -290.0 | -0.17 | -342.86 | -342.86 | 0.13 | -18.75 | 8.33 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 21Q2 (7) | 0.36 | 28.57 | 71.43 | -0.08 | -106.3 | 33.33 | -0.03 | 62.5 | 50.0 | -0.06 | -500.0 | 14.29 | 0.28 | -81.94 | 211.11 | 0.07 | 250.0 | 250.0 | 0 | 0 | 0 | 4.64 | 342.72 | 345.03 | -0.15 | -215.38 | -215.38 | 0.07 | -30.0 | -22.22 | 0.16 | 33.33 | 45.45 | 0.01 | 0.0 | 0 | 150.00 | 23.21 | 42.86 |
| 21Q1 (6) | 0.28 | 33.33 | -41.67 | 1.27 | 4333.33 | 2640.0 | -0.08 | 0.0 | -60.0 | -0.01 | -200.0 | 83.33 | 1.55 | 761.11 | 260.47 | 0.02 | -50.0 | -33.33 | 0 | -100.0 | 100.0 | 1.05 | -36.13 | -27.05 | 0.13 | -23.53 | -35.0 | 0.1 | 0.0 | -37.5 | 0.12 | 0.0 | 50.0 | 0.01 | 0.0 | 0 | 121.74 | 33.33 | -39.13 |
| 20Q4 (5) | 0.21 | -4.55 | -40.0 | -0.03 | 40.0 | 62.5 | -0.08 | 76.47 | -100.0 | 0.01 | -80.0 | 150.0 | 0.18 | 5.88 | -33.33 | 0.04 | 0.0 | -42.86 | 0.07 | 275.0 | 0 | 1.64 | -15.98 | -28.34 | 0.17 | 70.0 | -58.54 | 0.1 | 42.86 | -70.59 | 0.12 | 0.0 | 50.0 | 0.01 | 0.0 | 0.0 | 91.30 | -17.0 | 12.17 |
| 20Q3 (4) | 0.22 | 4.76 | 0.0 | -0.05 | 58.33 | 0.0 | -0.34 | -466.67 | 0.0 | 0.05 | 171.43 | 0.0 | 0.17 | 88.89 | 0.0 | 0.04 | 100.0 | 0.0 | -0.04 | 0 | 0.0 | 1.95 | 87.32 | 0.0 | 0.1 | -23.08 | 0.0 | 0.07 | -22.22 | 0.0 | 0.12 | 9.09 | 0.0 | 0.01 | 0 | 0.0 | 110.00 | 4.76 | 0.0 |
| 20Q2 (3) | 0.21 | -56.25 | 0.0 | -0.12 | -140.0 | 0.0 | -0.06 | -20.0 | 0.0 | -0.07 | -16.67 | 0.0 | 0.09 | -79.07 | 0.0 | 0.02 | -33.33 | 0.0 | 0 | 100.0 | 0.0 | 1.04 | -27.43 | 0.0 | 0.13 | -35.0 | 0.0 | 0.09 | -43.75 | 0.0 | 0.11 | 37.5 | 0.0 | 0 | 0 | 0.0 | 105.00 | -47.5 | 0.0 |
| 20Q1 (2) | 0.48 | 37.14 | 0.0 | -0.05 | 37.5 | 0.0 | -0.05 | -25.0 | 0.0 | -0.06 | -200.0 | 0.0 | 0.43 | 59.26 | 0.0 | 0.03 | -57.14 | 0.0 | -0.01 | 0 | 0.0 | 1.44 | -37.25 | 0.0 | 0.2 | -51.22 | 0.0 | 0.16 | -52.94 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | 200.00 | 145.71 | 0.0 |
| 19Q4 (1) | 0.35 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.29 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 81.40 | 0.0 | 0.0 |
