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) | 1.42 | -31.07 | -0.55 | 0 | -1.56 | 0 | 0.02 | -80.0 | 0.87 | -26.27 | 0.53 | -48.04 | -0.03 | 0 | 5.46 | -53.66 | 0.72 | 63.64 | 0.88 | 60.0 | 0.53 | -8.62 | 0.04 | 0.0 | 97.93 | -44.38 |
| 2022 (9) | 2.06 | -8.85 | -0.88 | 0 | 0.28 | 0 | 0.1 | 0 | 1.18 | 0 | 1.02 | -70.43 | 0.01 | 0 | 11.78 | -68.69 | 0.44 | -16.98 | 0.55 | -21.43 | 0.58 | 3.57 | 0.04 | 0.0 | 176.07 | 1.28 |
| 2021 (8) | 2.26 | 1229.41 | -2.59 | 0 | -0.74 | 0 | -0.02 | 0 | -0.33 | 0 | 3.45 | 148.2 | -0.02 | 0 | 37.62 | 128.71 | 0.53 | -10.17 | 0.7 | -32.69 | 0.56 | 21.74 | 0.04 | 100.0 | 173.85 | 1454.39 |
| 2020 (7) | 0.17 | 0.0 | -0.3 | 0 | -2.43 | 0 | 0.02 | -83.33 | -0.13 | 0 | 1.39 | 90.41 | -0.07 | 0 | 16.45 | 225.84 | 0.59 | -88.8 | 1.04 | -79.12 | 0.46 | 35.29 | 0.02 | 100.0 | 11.18 | 250.66 |
| 2019 (6) | 0.17 | -96.64 | -6.19 | 0 | -3.04 | 0 | 0.12 | 0 | -6.02 | 0 | 0.73 | 12.31 | -0.39 | 0 | 5.05 | 5.47 | 5.27 | -7.87 | 4.98 | 15.55 | 0.34 | 70.0 | 0.01 | 0.0 | 3.19 | -97.15 |
| 2018 (5) | 5.06 | 28.1 | -0.68 | 0 | 3.53 | -33.27 | -0.16 | 0 | 4.38 | 31.53 | 0.65 | 6.56 | 0 | 0 | 4.79 | -31.81 | 5.72 | 81.59 | 4.31 | 95.02 | 0.2 | 150.0 | 0.01 | 0.0 | 111.95 | -34.82 |
| 2017 (4) | 3.95 | 77.13 | -0.62 | 0 | 5.29 | 0 | 0.09 | 0 | 3.33 | 83.98 | 0.61 | 45.24 | 0 | 0 | 7.02 | -27.3 | 3.15 | 200.0 | 2.21 | 179.75 | 0.08 | 60.0 | 0.01 | 0 | 171.74 | -35.31 |
| 2016 (3) | 2.23 | 3085.71 | -0.42 | 0 | -0.48 | 0 | -0.01 | 0 | 1.81 | 18000.0 | 0.42 | 600.0 | 0 | 0 | 9.66 | 237.93 | 1.05 | 600.0 | 0.79 | 558.33 | 0.05 | 0.0 | 0 | 0 | 265.48 | 544.73 |
| 2015 (2) | 0.07 | 0 | -0.06 | 0 | 0.05 | 0 | 0 | 0 | 0.01 | 0 | 0.06 | 0 | 0 | 0 | 2.86 | 0 | 0.15 | 0 | 0.12 | 0 | 0.05 | 0 | 0 | 0 | 41.18 | 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) | 1.8 | -40.2 | 153.52 | -0.66 | 34.0 | -172.53 | -0.73 | -563.64 | -73.81 | 0 | 100.0 | -100.0 | 1.14 | -43.28 | -29.63 | 0.03 | 0.0 | -76.92 | 0.05 | 266.67 | 150.0 | 1.01 | 17.79 | -82.11 | 0.35 | -48.53 | 133.33 | 0.32 | -30.43 | 77.78 | 0.16 | 0.0 | 23.08 | 0.01 | 0.0 | 0.0 | 367.35 | -23.11 | 65.56 |
| 24Q2 (19) | 3.01 | 478.85 | 36.2 | -1.0 | 23.66 | 28.06 | -0.11 | 0.0 | 56.0 | -0.02 | -200.0 | 66.67 | 2.01 | 354.43 | 145.12 | 0.03 | -72.73 | -87.5 | -0.03 | 25.0 | 0 | 0.85 | -81.43 | -88.96 | 0.68 | 195.65 | 11.48 | 0.46 | 228.57 | -16.36 | 0.16 | 0.0 | 33.33 | 0.01 | 0.0 | 0.0 | 477.78 | 184.83 | 47.01 |
| 24Q1 (18) | 0.52 | 180.0 | 161.18 | -1.31 | -723.81 | -351.72 | -0.11 | 68.57 | 79.63 | 0.02 | -66.67 | 0 | -0.79 | -79.55 | 30.7 | 0.11 | 175.0 | -8.33 | -0.04 | 0 | 20.0 | 4.60 | 179.6 | -28.28 | 0.23 | 387.5 | 475.0 | 0.14 | 0 | -6.67 | 0.16 | 6.67 | 23.08 | 0.01 | 0.0 | 0.0 | 167.74 | 141.29 | 157.23 |
| 23Q4 (17) | -0.65 | -191.55 | -120.0 | 0.21 | -76.92 | 119.09 | -0.35 | 16.67 | 56.79 | 0.06 | 200.0 | 50.0 | -0.44 | -127.16 | -120.47 | 0.04 | -69.23 | -75.0 | 0 | -100.0 | -100.0 | 1.65 | -70.75 | -80.56 | -0.08 | -153.33 | 27.27 | 0 | -100.0 | 100.0 | 0.15 | 15.38 | 15.38 | 0.01 | 0.0 | 0.0 | -406.25 | -283.1 | 0 |
| 23Q3 (16) | 0.71 | -67.87 | -36.61 | 0.91 | 165.47 | 205.81 | -0.42 | -68.0 | -425.0 | 0.02 | 133.33 | 100.0 | 1.62 | 97.56 | 523.08 | 0.13 | -45.83 | 0.0 | 0.02 | 0 | -33.33 | 5.63 | -27.31 | -6.49 | 0.15 | -75.41 | 400.0 | 0.18 | -67.27 | 63.64 | 0.13 | 8.33 | -7.14 | 0.01 | 0.0 | 0.0 | 221.88 | -31.73 | -48.49 |
| 23Q2 (15) | 2.21 | 360.0 | 200.91 | -1.39 | -379.31 | -479.17 | -0.25 | 53.7 | -247.06 | -0.06 | 0 | -100.0 | 0.82 | 171.93 | 133.74 | 0.24 | 100.0 | -11.11 | 0 | 100.0 | -100.0 | 7.74 | 20.65 | -20.86 | 0.61 | 1425.0 | 38.64 | 0.55 | 266.67 | 10.0 | 0.12 | -7.69 | -20.0 | 0.01 | 0.0 | 0.0 | 325.00 | 210.88 | 197.95 |
| 23Q1 (14) | -0.85 | -126.15 | -553.85 | -0.29 | 73.64 | -121.97 | -0.54 | 33.33 | -154.55 | 0 | -100.0 | -100.0 | -1.14 | -153.02 | -195.8 | 0.12 | -25.0 | -73.33 | -0.05 | -162.5 | 68.75 | 6.42 | -24.2 | -73.76 | 0.04 | 136.36 | -55.56 | 0.15 | 168.18 | -6.25 | 0.13 | 0.0 | -13.33 | 0.01 | 0.0 | 0.0 | -293.10 | 0 | -621.49 |
| 22Q4 (13) | 3.25 | 190.18 | 351.39 | -1.1 | -27.91 | -358.33 | -0.81 | -912.5 | 16.49 | 0.04 | 300.0 | 200.0 | 2.15 | 726.92 | 347.92 | 0.16 | 23.08 | 0.0 | 0.08 | 166.67 | 214.29 | 8.47 | 40.66 | 34.92 | -0.11 | -466.67 | -178.57 | -0.22 | -300.0 | -188.0 | 0.13 | -7.14 | -13.33 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (12) | 1.12 | 151.14 | 204.67 | -0.86 | -258.33 | -250.88 | -0.08 | -147.06 | -133.33 | 0.01 | 133.33 | 0.0 | 0.26 | 110.7 | 152.0 | 0.13 | -51.85 | -68.29 | 0.03 | -50.0 | -78.57 | 6.02 | -38.48 | -71.23 | 0.03 | -93.18 | 137.5 | 0.11 | -78.0 | 1000.0 | 0.14 | -6.67 | -12.5 | 0.01 | 0.0 | 0.0 | 430.77 | 229.82 | 172.47 |
| 22Q2 (11) | -2.19 | -1584.62 | -158.71 | -0.24 | -118.18 | 91.34 | 0.17 | -82.83 | 750.0 | -0.03 | -142.86 | -200.0 | -2.43 | -304.2 | -353.12 | 0.27 | -40.0 | -90.11 | 0.06 | 137.5 | 175.0 | 9.78 | -60.0 | -89.79 | 0.44 | 388.89 | 7.32 | 0.5 | 212.5 | 72.41 | 0.15 | 0.0 | 15.38 | 0.01 | 0.0 | 0.0 | -331.82 | -716.78 | -138.25 |
| 22Q1 (10) | -0.13 | -118.06 | 88.5 | 1.32 | 650.0 | 980.0 | 0.99 | 202.06 | 3400.0 | 0.07 | 275.0 | 250.0 | 1.19 | 147.92 | 192.97 | 0.45 | 181.25 | 200.0 | -0.16 | -128.57 | -1500.0 | 24.46 | 289.78 | 195.11 | 0.09 | -35.71 | 50.0 | 0.16 | -36.0 | 6.67 | 0.15 | 0.0 | 15.38 | 0.01 | 0.0 | 0.0 | -40.62 | -123.13 | 89.57 |
| 21Q4 (9) | 0.72 | 167.29 | 9.09 | -0.24 | -142.11 | -900.0 | -0.97 | -504.17 | -2040.0 | -0.04 | -500.0 | -180.0 | 0.48 | 196.0 | -30.43 | 0.16 | -60.98 | 45.45 | -0.07 | -150.0 | -240.0 | 6.27 | -70.0 | 101.93 | 0.14 | 275.0 | -73.08 | 0.25 | 2400.0 | -61.54 | 0.15 | -6.25 | 25.0 | 0.01 | 0.0 | 0.0 | 175.61 | 129.54 | 107.54 |
| 21Q3 (8) | -1.07 | -128.69 | -25.88 | 0.57 | 120.58 | 126.03 | 0.24 | 1100.0 | 107.16 | 0.01 | 200.0 | 0 | -0.5 | -152.08 | 83.55 | 0.41 | -84.98 | 36.67 | 0.14 | 275.0 | 250.0 | 20.92 | -78.16 | 47.82 | -0.08 | -119.51 | -150.0 | 0.01 | -96.55 | -96.0 | 0.16 | 23.08 | 33.33 | 0.01 | 0.0 | 0.0 | -594.44 | -168.53 | -165.75 |
| 21Q2 (7) | 3.73 | 430.09 | 210.83 | -2.77 | -1746.67 | -446.25 | 0.02 | 166.67 | -75.0 | -0.01 | -150.0 | -150.0 | 0.96 | 175.0 | -52.0 | 2.73 | 1720.0 | 2630.0 | -0.08 | -700.0 | -700.0 | 95.79 | 1055.86 | 1490.11 | 0.41 | 583.33 | 925.0 | 0.29 | 93.33 | 81.25 | 0.13 | 0.0 | 8.33 | 0.01 | 0.0 | 0.0 | 867.44 | 322.62 | 109.63 |
| 21Q1 (6) | -1.13 | -271.21 | -36.14 | -0.15 | -600.0 | -114.29 | -0.03 | -160.0 | -103.75 | 0.02 | -60.0 | 140.0 | -1.28 | -285.51 | -681.82 | 0.15 | 36.36 | -83.15 | -0.01 | -120.0 | 93.75 | 8.29 | 166.7 | -89.48 | 0.06 | -88.46 | 142.86 | 0.15 | -76.92 | 1600.0 | 0.13 | 8.33 | 18.18 | 0.01 | 0.0 | 0 | -389.66 | -560.5 | 53.05 |
| 20Q4 (5) | 0.66 | 177.65 | -52.17 | 0.03 | 101.37 | -97.27 | 0.05 | 101.49 | 112.5 | 0.05 | 0 | -58.33 | 0.69 | 122.7 | -72.18 | 0.11 | -63.33 | 22.22 | 0.05 | 25.0 | 0 | 3.11 | -78.04 | 44.66 | 0.52 | 225.0 | -53.57 | 0.65 | 160.0 | -52.21 | 0.12 | 0.0 | 20.0 | 0.01 | 0.0 | 0 | 84.62 | 137.83 | -10.48 |
| 20Q3 (4) | -0.85 | -170.83 | 0.0 | -2.19 | -373.75 | 0.0 | -3.35 | -4287.5 | 0.0 | 0 | -100.0 | 0.0 | -3.04 | -252.0 | 0.0 | 0.3 | 200.0 | 0.0 | 0.04 | 500.0 | 0.0 | 14.15 | 134.91 | 0.0 | 0.16 | 300.0 | 0.0 | 0.25 | 56.25 | 0.0 | 0.12 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -223.68 | -154.06 | 0.0 |
| 20Q2 (3) | 1.2 | 244.58 | 0.0 | 0.8 | -23.81 | 0.0 | 0.08 | -90.0 | 0.0 | 0.02 | 140.0 | 0.0 | 2.0 | 809.09 | 0.0 | 0.1 | -88.76 | 0.0 | -0.01 | 93.75 | 0.0 | 6.02 | -92.35 | 0.0 | 0.04 | 128.57 | 0.0 | 0.16 | 1700.0 | 0.0 | 0.12 | 9.09 | 0.0 | 0.01 | 0 | 0.0 | 413.79 | 149.85 | 0.0 |
| 20Q1 (2) | -0.83 | -160.14 | 0.0 | 1.05 | -4.55 | 0.0 | 0.8 | 300.0 | 0.0 | -0.05 | -141.67 | 0.0 | 0.22 | -91.13 | 0.0 | 0.89 | 888.89 | 0.0 | -0.16 | 0 | 0.0 | 78.76 | 3566.76 | 0.0 | -0.14 | -112.5 | 0.0 | -0.01 | -100.74 | 0.0 | 0.11 | 10.0 | 0.0 | 0 | 0 | 0.0 | -830.00 | -978.12 | 0.0 |
| 19Q4 (1) | 1.38 | 0.0 | 0.0 | 1.1 | 0.0 | 0.0 | -0.4 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 2.48 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 2.15 | 0.0 | 0.0 | 1.12 | 0.0 | 0.0 | 1.36 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 94.52 | 0.0 | 0.0 |
