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) | 4.29 | 59.48 | -1.83 | 0 | -0.25 | 0 | -0.91 | 0 | 2.46 | 38.2 | 1.71 | 96.55 | -0.19 | 0 | 6.68 | 0.08 | 2.74 | 0 | 2.95 | 0 | 1.21 | 15.24 | 0.03 | 0.0 | 102.39 | -64.22 |
| 2022 (9) | 2.69 | 0 | -0.91 | 0 | -0.48 | 0 | 0.13 | 0 | 1.78 | 0 | 0.87 | 17.57 | 0.01 | 0 | 6.68 | -24.39 | -0.03 | 0 | -0.14 | 0 | 1.05 | 5.0 | 0.03 | 50.0 | 286.17 | 0 |
| 2021 (8) | -0.09 | 0 | -1.1 | 0 | -0.21 | 0 | -0.02 | 0 | -1.19 | 0 | 0.74 | 21.31 | 0 | 0 | 8.83 | 15.09 | -0.82 | 0 | -0.88 | 0 | 1.0 | -2.91 | 0.02 | 0.0 | -64.29 | 0 |
| 2020 (7) | 0.75 | -17.58 | -0.71 | 0 | 1.37 | 0 | 0.2 | 0 | 0.04 | -84.62 | 0.61 | 5.17 | -0.06 | 0 | 7.67 | 61.0 | -1.49 | 0 | -1.29 | 0 | 1.03 | -4.63 | 0.02 | 100.0 | 0.00 | 0 |
| 2019 (6) | 0.91 | -53.57 | -0.65 | 0 | -0.84 | 0 | -0.33 | 0 | 0.26 | -78.15 | 0.58 | 7.41 | -0.06 | 0 | 4.77 | 25.68 | 0.06 | -94.83 | 0.03 | -96.51 | 1.08 | 50.0 | 0.01 | -50.0 | 81.25 | -33.67 |
| 2018 (5) | 1.96 | 94.06 | -0.77 | 0 | 1.26 | 600.0 | 0.08 | 0 | 1.19 | 466.67 | 0.54 | -30.77 | -0.02 | 0 | 3.79 | -45.99 | 1.16 | 78.46 | 0.86 | 104.76 | 0.72 | -6.49 | 0.02 | -33.33 | 122.50 | 47.97 |
| 2017 (4) | 1.01 | 7.45 | -0.8 | 0 | 0.18 | 80.0 | -0.05 | 0 | 0.21 | -50.0 | 0.78 | 47.17 | 0 | 0 | 7.02 | 4.78 | 0.65 | 35.42 | 0.42 | 10.53 | 0.77 | 2.67 | 0.03 | 50.0 | 82.79 | 1.28 |
| 2016 (3) | 0.94 | 118.6 | -0.52 | 0 | 0.1 | -95.0 | -0.3 | 0 | 0.42 | 0 | 0.53 | -79.46 | 0.01 | 0 | 6.70 | -83.98 | 0.48 | 77.78 | 0.38 | 123.53 | 0.75 | 63.04 | 0.02 | 100.0 | 81.74 | 21.66 |
| 2015 (2) | 0.43 | -41.89 | -2.6 | 0 | 2.0 | 73.91 | 0.02 | 0 | -2.17 | 0 | 2.58 | 163.27 | 0 | 0 | 41.82 | 62.14 | 0.27 | -42.55 | 0.17 | -55.26 | 0.46 | 283.33 | 0.01 | 0 | 67.19 | -54.6 |
| 2014 (1) | 0.74 | 0 | -1.02 | 0 | 1.15 | 0 | -0.08 | 0 | -0.28 | 0 | 0.98 | 0 | 0 | 0 | 25.79 | 0 | 0.47 | 0 | 0.38 | 0 | 0.12 | 0 | 0 | 0 | 148.00 | 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) | 0.41 | -75.15 | -87.42 | -0.15 | 54.55 | -25.0 | -2.12 | -3433.33 | -2928.57 | 0.87 | 495.45 | 248.0 | 0.26 | -80.3 | -91.72 | 0.45 | 0.0 | 125.0 | 0.18 | 238.46 | 125.0 | 4.25 | -33.3 | 102.71 | 0.92 | 31.43 | -9.8 | 0.71 | 10.94 | -36.61 | 0.37 | 8.82 | 12.12 | 0.01 | 0.0 | 0.0 | 37.61 | -77.43 | -83.15 |
| 24Q2 (19) | 1.65 | 279.35 | 175.0 | -0.33 | 45.0 | 60.71 | -0.06 | -113.64 | 14.29 | -0.22 | 31.25 | -37.5 | 1.32 | 186.84 | 650.0 | 0.45 | 55.17 | -53.12 | -0.13 | -85.71 | -200.0 | 6.36 | 2.5 | -62.8 | 0.7 | 337.5 | 20.69 | 0.64 | 42.22 | -12.33 | 0.34 | 0.0 | 25.93 | 0.01 | 0.0 | 0.0 | 166.67 | 244.93 | 180.56 |
| 24Q1 (18) | -0.92 | -150.27 | 34.29 | -0.6 | 10.45 | -185.71 | 0.44 | 728.57 | 980.0 | -0.32 | 71.68 | -328.57 | -1.52 | -231.03 | 5.59 | 0.29 | -38.3 | 222.22 | -0.07 | 63.16 | 66.67 | 6.21 | 1.6 | 89.06 | 0.16 | -84.62 | 60.0 | 0.45 | -51.61 | 181.25 | 0.34 | 3.03 | 25.93 | 0.01 | 0.0 | 0.0 | -115.00 | -179.81 | 63.86 |
| 23Q4 (17) | 1.83 | -43.87 | -25.61 | -0.67 | -458.33 | -116.13 | -0.07 | 0.0 | 74.07 | -1.13 | -552.0 | -276.56 | 1.16 | -63.06 | -46.05 | 0.47 | 135.0 | 51.61 | -0.19 | -337.5 | 0 | 6.11 | 191.84 | 38.01 | 1.04 | 1.96 | 46.48 | 0.93 | -16.96 | 43.08 | 0.33 | 0.0 | 22.22 | 0.01 | 0.0 | 0.0 | 144.09 | -35.47 | -45.53 |
| 23Q3 (16) | 3.26 | 443.33 | 471.93 | -0.12 | 85.71 | 58.62 | -0.07 | 0.0 | 0.0 | 0.25 | 256.25 | 231.58 | 3.14 | 1408.33 | 1021.43 | 0.2 | -79.17 | -35.48 | 0.08 | -38.46 | 700.0 | 2.09 | -87.76 | -80.95 | 1.02 | 75.86 | 1800.0 | 1.12 | 53.42 | 5700.0 | 0.33 | 22.22 | 22.22 | 0.01 | 0.0 | 0.0 | 223.29 | 275.87 | 1.85 |
| 23Q2 (15) | 0.6 | 142.86 | 850.0 | -0.84 | -300.0 | -500.0 | -0.07 | -40.0 | -16.67 | -0.16 | -214.29 | 0.0 | -0.24 | 85.09 | -9.09 | 0.96 | 966.67 | 1271.43 | 0.13 | 161.9 | 0 | 17.11 | 420.97 | 190.91 | 0.58 | 480.0 | 238.1 | 0.73 | 356.25 | 252.08 | 0.27 | 0.0 | 3.85 | 0.01 | 0.0 | 0.0 | 59.41 | 118.67 | 0 |
| 23Q1 (14) | -1.4 | -156.91 | -460.0 | -0.21 | 32.26 | -23.53 | -0.05 | 81.48 | 37.5 | 0.14 | -78.12 | 187.5 | -1.61 | -174.88 | -283.33 | 0.09 | -70.97 | -47.06 | -0.21 | 0 | 0 | 3.28 | -25.83 | -60.97 | 0.1 | -85.92 | 140.0 | 0.16 | -75.38 | 155.17 | 0.27 | 0.0 | 8.0 | 0.01 | 0.0 | 0.0 | -318.18 | -220.29 | 0 |
| 22Q4 (13) | 2.46 | 331.58 | 92.19 | -0.31 | -6.9 | -121.43 | -0.27 | -285.71 | -575.0 | 0.64 | 436.84 | 481.82 | 2.15 | 667.86 | 88.6 | 0.31 | 0.0 | 244.44 | 0 | -100.0 | 0 | 4.43 | -59.71 | 120.44 | 0.71 | 1283.33 | 47.92 | 0.65 | 3350.0 | 116.67 | 0.27 | 0.0 | 3.85 | 0.01 | 0.0 | 0.0 | 264.52 | 20.66 | 17.79 |
| 22Q3 (12) | 0.57 | 812.5 | 375.0 | -0.29 | -107.14 | 44.23 | -0.07 | -16.67 | -600.0 | -0.19 | -18.75 | -311.11 | 0.28 | 227.27 | 170.0 | 0.31 | 342.86 | 19.23 | 0.01 | 0 | -80.0 | 10.99 | 86.88 | -62.79 | -0.06 | 85.71 | 88.0 | -0.02 | 95.83 | 95.0 | 0.27 | 3.85 | 17.39 | 0.01 | 0.0 | 0.0 | 219.23 | 0 | 0 |
| 22Q2 (11) | -0.08 | 68.0 | 86.21 | -0.14 | 17.65 | -75.0 | -0.06 | 25.0 | 25.0 | -0.16 | 0.0 | 27.27 | -0.22 | 47.62 | 66.67 | 0.07 | -58.82 | 133.33 | 0 | 0 | 100.0 | 5.88 | -30.1 | 66.67 | -0.42 | -68.0 | 40.85 | -0.48 | -65.52 | 31.43 | 0.26 | 4.0 | 4.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q1 (10) | -0.25 | -119.53 | 72.53 | -0.17 | -21.43 | 54.05 | -0.08 | -100.0 | 0.0 | -0.16 | -245.45 | 0 | -0.42 | -136.84 | 67.19 | 0.17 | 88.89 | -52.78 | 0 | 0 | 100.0 | 8.42 | 318.92 | -49.27 | -0.25 | -152.08 | -177.78 | -0.29 | -196.67 | -314.29 | 0.25 | -3.85 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 21Q4 (9) | 1.28 | 966.67 | 50.59 | -0.14 | 73.08 | 69.57 | -0.04 | -300.0 | -104.6 | 0.11 | 22.22 | 22.22 | 1.14 | 385.0 | 192.31 | 0.09 | -65.38 | -77.5 | 0 | -100.0 | 100.0 | 2.01 | -93.2 | -82.82 | 0.48 | 196.0 | 318.18 | 0.3 | 175.0 | 230.43 | 0.26 | 13.04 | 4.0 | 0.01 | 0.0 | 0.0 | 224.56 | 0 | -92.07 |
| 21Q3 (8) | 0.12 | 120.69 | -14.29 | -0.52 | -550.0 | -333.33 | -0.01 | 87.5 | -116.67 | 0.09 | 140.91 | -77.5 | -0.4 | 39.39 | -2100.0 | 0.26 | 766.67 | 333.33 | 0.05 | 200.0 | 0 | 29.55 | 737.12 | 1298.48 | -0.5 | 29.58 | -1350.0 | -0.4 | 42.86 | -366.67 | 0.23 | -8.0 | -11.54 | 0.01 | 0.0 | 0 | 0.00 | 0 | -100.0 |
| 21Q2 (7) | -0.58 | 36.26 | -3000.0 | -0.08 | 78.38 | -14.29 | -0.08 | 0.0 | -140.0 | -0.22 | 0 | -214.29 | -0.66 | 48.44 | -1220.0 | 0.03 | -91.67 | -25.0 | -0.05 | -400.0 | -150.0 | 3.53 | -78.73 | -59.41 | -0.71 | -688.89 | 1.39 | -0.7 | -900.0 | -1.45 | 0.25 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 21Q1 (6) | -0.91 | -207.06 | -237.04 | -0.37 | 19.57 | -516.67 | -0.08 | -109.2 | -134.78 | 0 | -100.0 | 100.0 | -1.28 | -428.21 | -287.88 | 0.36 | -10.0 | 260.0 | -0.01 | 80.0 | -150.0 | 16.59 | 41.84 | 105.71 | -0.09 | 59.09 | 84.75 | -0.07 | 69.57 | 86.79 | 0.25 | 0.0 | -7.41 | 0.01 | 0.0 | 0 | -478.95 | -116.9 | 0 |
| 20Q4 (5) | 0.85 | 507.14 | 80.85 | -0.46 | -283.33 | -170.59 | 0.87 | 1350.0 | 1550.0 | 0.09 | -77.5 | 181.82 | 0.39 | 1850.0 | 30.0 | 0.4 | 566.67 | 60.0 | -0.05 | 0 | -150.0 | 11.70 | 453.61 | 158.71 | -0.22 | -650.0 | -135.48 | -0.23 | -253.33 | -142.59 | 0.25 | -3.85 | -13.79 | 0.01 | 0 | 0 | 2833.33 | 8197.62 | 4903.55 |
| 20Q3 (4) | 0.14 | 600.0 | 0.0 | -0.12 | -71.43 | 0.0 | 0.06 | -70.0 | 0.0 | 0.4 | 671.43 | 0.0 | 0.02 | 140.0 | 0.0 | 0.06 | 50.0 | 0.0 | 0 | 100.0 | 0.0 | 2.11 | -75.7 | 0.0 | 0.04 | 105.56 | 0.0 | 0.15 | 121.74 | 0.0 | 0.26 | 4.0 | 0.0 | 0 | -100.0 | 0.0 | 34.15 | 0 | 0.0 |
| 20Q2 (3) | 0.02 | 107.41 | 0.0 | -0.07 | -16.67 | 0.0 | 0.2 | -13.04 | 0.0 | -0.07 | 68.18 | 0.0 | -0.05 | 84.85 | 0.0 | 0.04 | -60.0 | 0.0 | -0.02 | -200.0 | 0.0 | 8.70 | 7.83 | 0.0 | -0.72 | -22.03 | 0.0 | -0.69 | -30.19 | 0.0 | 0.25 | -7.41 | 0.0 | 0.01 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.27 | -157.45 | 0.0 | -0.06 | 64.71 | 0.0 | 0.23 | 483.33 | 0.0 | -0.22 | -100.0 | 0.0 | -0.33 | -210.0 | 0.0 | 0.1 | -60.0 | 0.0 | 0.02 | -80.0 | 0.0 | 8.06 | 78.39 | 0.0 | -0.59 | -195.16 | 0.0 | -0.53 | -198.15 | 0.0 | 0.27 | -6.9 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 0.47 | 0.0 | 0.0 | -0.17 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 4.52 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0.54 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 56.63 | 0.0 | 0.0 |
