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) | 5.09 | 0 | -0.57 | 0 | 0.84 | 8300.0 | -0.06 | 0 | 4.52 | 0 | 0.56 | 124.0 | 0.18 | 0 | 4.17 | 113.83 | 1.86 | 0 | 1.8 | 8900.0 | 0.26 | 4.0 | 0.03 | -40.0 | 243.54 | 0 |
| 2022 (9) | -0.22 | 0 | -0.06 | 0 | 0.01 | 0 | -0.32 | 0 | -0.28 | 0 | 0.25 | 2400.0 | 0 | 0 | 1.95 | 488.46 | -0.3 | 0 | 0.02 | 0 | 0.25 | -3.85 | 0.05 | 0.0 | -68.75 | 0 |
| 2021 (8) | -1.08 | 0 | 0.82 | 28.12 | -1.44 | 0 | 0.28 | 75.0 | -0.26 | 0 | 0.01 | -95.45 | 0.05 | 0 | 0.33 | -85.34 | -1.09 | 0 | -0.86 | 0 | 0.26 | 4.0 | 0.05 | 66.67 | 0.00 | 0 |
| 2020 (7) | 2.4 | 0 | 0.64 | 0 | -0.4 | 0 | 0.16 | 0 | 3.04 | 0 | 0.22 | 69.23 | -0.04 | 0 | 2.26 | 180.08 | 1.67 | -39.71 | 0.87 | -61.16 | 0.25 | 0.0 | 0.03 | -62.5 | 208.70 | 0 |
| 2019 (6) | -0.46 | 0 | -0.11 | 0 | -0.37 | 0 | -0.21 | 0 | -0.57 | 0 | 0.13 | -27.78 | 0 | 0 | 0.81 | -48.12 | 2.77 | 575.61 | 2.24 | 622.58 | 0.25 | 25.0 | 0.08 | -33.33 | -17.90 | 0 |
| 2018 (5) | 3.44 | 53.57 | -3.08 | 0 | 0.45 | 0 | -0.43 | 0 | 0.36 | -86.57 | 0.18 | 157.14 | -0.09 | 0 | 1.55 | 93.63 | 0.41 | -56.38 | 0.31 | -63.95 | 0.2 | 5.26 | 0.12 | 200.0 | 546.03 | 165.7 |
| 2017 (4) | 2.24 | 0 | 0.44 | 0 | -1.97 | 0 | 0.23 | 360.0 | 2.68 | 0 | 0.07 | -97.37 | 0.01 | 0 | 0.80 | -97.78 | 0.94 | 104.35 | 0.86 | 104.76 | 0.19 | 46.15 | 0.04 | 0 | 205.50 | 0 |
| 2016 (3) | -0.9 | 0 | -3.3 | 0 | 2.05 | 141.18 | 0.05 | 0 | -4.2 | 0 | 2.66 | 5220.0 | 0 | 0 | 36.19 | 5046.29 | 0.46 | 12.2 | 0.42 | 16.67 | 0.13 | 1200.0 | 0 | 0 | -163.64 | 0 |
| 2015 (2) | 1.42 | 0 | -0.06 | 0 | 0.85 | -50.29 | -0.13 | 0 | 1.36 | 0 | 0.05 | -94.05 | 0 | 0 | 0.70 | -99.2 | 0.41 | 925.0 | 0.36 | 1700.0 | 0.01 | 0 | 0 | 0 | 383.78 | 0 |
| 2014 (1) | -0.43 | 0 | -0.84 | 0 | 1.71 | 0 | -0.04 | 0 | -1.27 | 0 | 0.84 | 0 | 0 | 0 | 87.50 | 0 | 0.04 | 300.0 | 0.02 | 0 | 0 | 0 | 0 | 0 | -2150.00 | 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) | 2.2 | 428.36 | 76.0 | -0.55 | -175.34 | -277.42 | -0.03 | 97.92 | 84.21 | 0.13 | 285.71 | 116.67 | 1.65 | 2650.0 | 5.77 | 0.19 | 35.71 | 1800.0 | 0.01 | 0 | 116.67 | 4.76 | 16.67 | 2604.76 | 0.83 | 102.44 | 13.7 | 0.71 | 195.83 | 10.94 | 0.07 | 0.0 | 0.0 | 0 | 0 | -100.0 | 282.05 | 230.5 | 62.46 |
| 24Q2 (19) | -0.67 | -71.79 | -1775.0 | 0.73 | 132.59 | 217.39 | -1.44 | -2780.0 | -2780.0 | -0.07 | 12.5 | 56.25 | 0.06 | 102.28 | -77.78 | 0.14 | 180.0 | -54.84 | 0 | 0 | -100.0 | 4.08 | 416.73 | -77.35 | 0.41 | -53.93 | 1266.67 | 0.24 | -67.12 | 242.86 | 0.07 | 0.0 | 16.67 | 0 | 0 | -100.0 | -216.13 | -343.34 | -856.45 |
| 24Q1 (18) | -0.39 | -112.15 | -166.1 | -2.24 | -111.32 | -4380.0 | -0.05 | -104.42 | 0.0 | -0.08 | -33.33 | -180.0 | -2.63 | -222.33 | -587.04 | 0.05 | 66.67 | 150.0 | 0 | 0 | -100.0 | 0.79 | 8.48 | -24.17 | 0.89 | -12.75 | 1012.5 | 0.73 | -9.88 | 170.37 | 0.07 | 0.0 | 16.67 | 0 | -100.0 | -100.0 | -48.75 | -113.52 | -128.09 |
| 23Q4 (17) | 3.21 | 156.8 | 2392.86 | -1.06 | -441.94 | -657.89 | 1.13 | 694.74 | 2360.0 | -0.06 | -200.0 | -120.0 | 2.15 | 37.82 | 4200.0 | 0.03 | 200.0 | 200.0 | 0 | 100.0 | 0 | 0.73 | 313.59 | 114.08 | 1.02 | 39.73 | 2140.0 | 0.81 | 26.56 | 1720.0 | 0.07 | 0.0 | 16.67 | 0.01 | 0.0 | 0.0 | 360.67 | 107.75 | 151.52 |
| 23Q3 (16) | 1.25 | 3025.0 | 108.33 | 0.31 | 34.78 | 1133.33 | -0.19 | -280.0 | -280.0 | 0.06 | 137.5 | 200.0 | 1.56 | 477.78 | 173.68 | 0.01 | -96.77 | 0 | -0.06 | -400.0 | 0 | 0.18 | -99.02 | 0 | 0.73 | 2333.33 | 1360.0 | 0.64 | 814.29 | 255.56 | 0.07 | 16.67 | 16.67 | 0.01 | 0.0 | -50.0 | 173.61 | 507.64 | -24.77 |
| 23Q2 (15) | 0.04 | -93.22 | 103.25 | 0.23 | 560.0 | 228.57 | -0.05 | 0.0 | -138.46 | -0.16 | -260.0 | 64.44 | 0.27 | -50.0 | 123.28 | 0.31 | 1450.0 | 1450.0 | 0.02 | -50.0 | 0 | 18.02 | 1630.23 | 1819.48 | 0.03 | -62.5 | 111.54 | 0.07 | -74.07 | 130.43 | 0.06 | 0.0 | -14.29 | 0.01 | 0.0 | 0.0 | 28.57 | -83.54 | 0 |
| 23Q1 (14) | 0.59 | 521.43 | 7.27 | -0.05 | -126.32 | 82.76 | -0.05 | 0.0 | -150.0 | 0.1 | -66.67 | 190.91 | 0.54 | 980.0 | 107.69 | 0.02 | 100.0 | -90.91 | 0.04 | 0 | 0 | 1.04 | 206.25 | -80.59 | 0.08 | 260.0 | 300.0 | 0.27 | 640.0 | 125.0 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 173.53 | 124.79 | -40.05 |
| 22Q4 (13) | -0.14 | -123.33 | 26.32 | 0.19 | 733.33 | -62.0 | -0.05 | 0.0 | -150.0 | 0.3 | 600.0 | 57.89 | 0.05 | -91.23 | -83.87 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.34 | 0 | 0 | -0.05 | -200.0 | 89.58 | -0.05 | -127.78 | 87.18 | 0.06 | 0.0 | 0.0 | 0.01 | -50.0 | 0.0 | -700.00 | -403.33 | 0 |
| 22Q3 (12) | 0.6 | 148.78 | 205.26 | -0.03 | -142.86 | -123.08 | -0.05 | -138.46 | 96.35 | -0.06 | 86.67 | -119.35 | 0.57 | 149.14 | 229.55 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.05 | 119.23 | 141.67 | 0.18 | 178.26 | 325.0 | 0.06 | -14.29 | 0.0 | 0.02 | 100.0 | 100.0 | 230.77 | 0 | 0 |
| 22Q2 (11) | -1.23 | -323.64 | -1857.14 | 0.07 | 124.14 | -68.18 | 0.13 | 750.0 | 533.33 | -0.45 | -309.09 | -1400.0 | -1.16 | -546.15 | -500.0 | 0.02 | -90.91 | 0 | 0 | 0 | -100.0 | 0.94 | -82.5 | 0 | -0.26 | -550.0 | -550.0 | -0.23 | -291.67 | -360.0 | 0.07 | 16.67 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 22Q1 (10) | 0.55 | 389.47 | 241.03 | -0.29 | -158.0 | -866.67 | -0.02 | 0.0 | 33.33 | -0.11 | -157.89 | 38.89 | 0.26 | -16.13 | 161.9 | 0.22 | 0 | 2100.0 | 0 | 0 | -100.0 | 5.37 | 0 | 474.15 | -0.04 | 91.67 | 91.3 | 0.12 | 130.77 | 136.36 | 0.06 | 0.0 | -14.29 | 0.01 | 0.0 | 0.0 | 289.47 | 0 | 0 |
| 21Q4 (9) | -0.19 | 66.67 | -112.03 | 0.5 | 284.62 | 484.62 | -0.02 | 98.54 | 33.33 | 0.19 | -38.71 | 35.71 | 0.31 | 170.45 | -78.62 | 0 | 0 | -100.0 | 0 | 0 | 100.0 | -0.00 | 0 | -100.0 | -0.48 | -300.0 | -124.12 | -0.39 | -387.5 | -138.61 | 0.06 | 0.0 | -14.29 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 21Q3 (8) | -0.57 | -914.29 | -153.27 | 0.13 | -40.91 | 225.0 | -1.37 | -4466.67 | -341.94 | 0.31 | 1133.33 | 416.67 | -0.44 | -251.72 | -139.64 | 0 | 0 | -100.0 | 0 | -100.0 | 0 | -0.00 | 0 | -100.0 | -0.12 | -200.0 | -250.0 | -0.08 | -60.0 | -157.14 | 0.06 | -14.29 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 21Q2 (7) | 0.07 | 117.95 | -68.18 | 0.22 | 833.33 | -71.79 | -0.03 | 0.0 | 0.0 | -0.03 | 83.33 | -400.0 | 0.29 | 169.05 | -71.0 | 0 | -100.0 | 0 | 0.04 | 300.0 | 0 | -0.00 | -100.0 | 0 | -0.04 | 91.3 | 77.78 | -0.05 | 84.85 | 37.5 | 0.07 | 0.0 | 16.67 | 0.01 | 0.0 | 0.0 | 233.33 | 0 | 0 |
| 21Q1 (6) | -0.39 | -124.68 | 17.02 | -0.03 | 76.92 | 25.0 | -0.03 | 0.0 | 0.0 | -0.18 | -228.57 | -350.0 | -0.42 | -128.97 | 17.65 | 0.01 | -83.33 | -50.0 | 0.01 | 125.0 | 0 | 0.93 | -4.36 | -22.9 | -0.46 | -123.12 | -109.09 | -0.33 | -132.67 | -65.0 | 0.07 | 0.0 | 16.67 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 20Q4 (5) | 1.58 | 47.66 | 233.9 | -0.13 | -425.0 | 72.34 | -0.03 | 90.32 | 0.0 | 0.14 | 133.33 | 275.0 | 1.45 | 30.63 | 187.88 | 0.06 | -57.14 | 0.0 | -0.04 | 0 | -200.0 | 0.98 | -87.58 | -55.21 | 1.99 | 2387.5 | 729.17 | 1.01 | 621.43 | 531.25 | 0.07 | 16.67 | 16.67 | 0.01 | 0.0 | -66.67 | 144.95 | -71.55 | 130.71 |
| 20Q3 (4) | 1.07 | 386.36 | 0.0 | 0.04 | -94.87 | 0.0 | -0.31 | -933.33 | 0.0 | 0.06 | 500.0 | 0.0 | 1.11 | 11.0 | 0.0 | 0.14 | 0 | 0.0 | 0 | 0 | 0.0 | 7.87 | 0 | 0.0 | 0.08 | 144.44 | 0.0 | 0.14 | 275.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 509.52 | 0 | 0.0 |
| 20Q2 (3) | 0.22 | 146.81 | 0.0 | 0.78 | 2050.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.01 | 125.0 | 0.0 | 1.0 | 296.08 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.18 | 18.18 | 0.0 | -0.08 | 60.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.47 | 60.17 | 0.0 | -0.04 | 91.49 | 0.0 | -0.03 | 0.0 | 0.0 | -0.04 | 50.0 | 0.0 | -0.51 | 69.09 | 0.0 | 0.02 | -66.67 | 0.0 | 0 | -100.0 | 0.0 | 1.21 | -44.44 | 0.0 | -0.22 | -191.67 | 0.0 | -0.2 | -225.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.01 | -66.67 | 0.0 | 0.00 | 100.0 | 0.0 |
| 19Q4 (1) | -1.18 | 0.0 | 0.0 | -0.47 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | -1.65 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 2.18 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -472.00 | 0.0 | 0.0 |
