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) | 1.98 | -28.0 | 0.18 | 0 | -1.69 | 0 | 0 | 0 | 2.16 | 0 | 0.13 | -27.78 | -0.23 | 0 | 0.68 | -29.45 | 2.21 | 13.33 | 1.76 | 18.92 | 0.74 | -11.9 | 0.03 | 0.0 | 78.26 | -33.12 |
| 2022 (9) | 2.75 | 22.77 | -2.91 | 0 | -2.37 | 0 | 0.02 | 100.0 | -0.16 | 0 | 0.18 | -28.0 | -0.12 | 0 | 0.97 | -20.07 | 1.95 | -21.69 | 1.48 | -30.52 | 0.84 | -6.67 | 0.03 | 0.0 | 117.02 | 59.86 |
| 2021 (8) | 2.24 | -22.22 | -1.98 | 0 | -1.53 | 0 | 0.01 | -80.0 | 0.26 | -96.03 | 0.25 | -45.65 | -0.03 | 0 | 1.21 | -49.7 | 2.49 | -9.45 | 2.13 | -4.05 | 0.9 | 7.14 | 0.03 | 0.0 | 73.20 | -21.46 |
| 2020 (7) | 2.88 | -21.53 | 3.67 | 0 | -2.32 | 0 | 0.05 | 0.0 | 6.55 | 0 | 0.46 | -53.06 | -0.08 | 0 | 2.40 | -53.5 | 2.75 | 33.5 | 2.22 | 17.46 | 0.84 | 7.69 | 0.03 | -25.0 | 93.20 | -31.18 |
| 2019 (6) | 3.67 | 60.96 | -5.26 | 0 | -2.21 | 0 | 0.05 | 0 | -1.59 | 0 | 0.98 | 50.77 | -0.12 | 0 | 5.17 | 51.17 | 2.06 | -3.74 | 1.89 | 6.18 | 0.78 | 13.04 | 0.04 | 0.0 | 135.42 | 49.09 |
| 2018 (5) | 2.28 | 4.59 | 0.93 | 0 | 0.45 | 0 | -0.06 | 0 | 3.21 | 0 | 0.65 | 160.0 | -0.17 | 0 | 3.42 | 177.93 | 2.14 | -32.06 | 1.78 | -27.05 | 0.69 | 4.55 | 0.04 | 33.33 | 90.84 | 30.42 |
| 2017 (4) | 2.18 | -49.42 | -3.08 | 0 | -4.29 | 0 | 0.35 | 0 | -0.9 | 0 | 0.25 | -46.81 | -0.73 | 0 | 1.23 | -45.6 | 3.15 | -20.25 | 2.44 | 11.93 | 0.66 | -1.49 | 0.03 | 50.0 | 69.65 | -53.62 |
| 2016 (3) | 4.31 | 14.63 | -0.34 | 0 | 0.71 | 0 | -0.01 | 0 | 3.97 | 94.61 | 0.47 | 23.68 | 0.05 | 0 | 2.26 | 26.19 | 3.95 | -15.42 | 2.18 | -38.94 | 0.67 | 6.35 | 0.02 | 100.0 | 150.17 | 68.15 |
| 2015 (2) | 3.76 | 0 | -1.72 | 0 | -1.86 | 0 | -0.01 | 0 | 2.04 | 0 | 0.38 | 0 | -0.65 | 0 | 1.79 | 0 | 4.67 | 0 | 3.57 | 0 | 0.63 | 0 | 0.01 | 0 | 89.31 | 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) | 0.87 | -17.92 | 314.29 | -0.3 | -114.85 | -400.0 | -1.77 | -780.77 | -18.79 | 0.06 | 400.0 | 0 | 0.57 | -81.49 | 280.0 | 0.32 | 540.0 | 540.0 | -0.02 | 89.47 | 81.82 | 6.39 | 580.88 | 523.39 | 0.53 | -3.64 | 1.92 | 0.41 | -21.15 | -6.82 | 0.18 | 5.88 | 0.0 | 0 | 0 | -100.0 | 147.46 | -4.01 | 342.37 |
| 24Q2 (19) | 1.06 | 10500.0 | 82.76 | 2.02 | 908.0 | 461.11 | 0.26 | 966.67 | 0 | -0.02 | -100.0 | 0.0 | 3.08 | 1383.33 | 227.66 | 0.05 | -37.5 | 150.0 | -0.19 | -1800.0 | 0 | 0.94 | -49.58 | 142.96 | 0.55 | 19.57 | -23.61 | 0.52 | 26.83 | -3.7 | 0.17 | 0.0 | -10.53 | 0 | 0 | -100.0 | 153.62 | 8810.14 | 96.0 |
| 24Q1 (18) | 0.01 | -98.9 | -96.3 | -0.25 | -231.58 | 21.88 | -0.03 | 87.5 | -160.0 | -0.01 | -150.0 | 0 | -0.24 | -121.82 | -380.0 | 0.08 | 60.0 | 700.0 | -0.01 | 90.91 | 50.0 | 1.86 | 86.79 | 638.6 | 0.46 | -23.33 | 27.78 | 0.41 | -10.87 | 32.26 | 0.17 | -5.56 | -15.0 | 0 | -100.0 | -100.0 | 1.72 | -98.77 | -96.68 |
| 23Q4 (17) | 0.91 | 333.33 | 4.6 | 0.19 | 416.67 | 106.51 | -0.24 | 83.89 | -140.0 | 0.02 | 0 | 100.0 | 1.1 | 633.33 | 153.66 | 0.05 | 0.0 | -50.0 | -0.11 | 0.0 | -266.67 | 1.00 | -2.79 | -50.9 | 0.6 | 15.38 | -4.76 | 0.46 | 4.55 | -9.8 | 0.18 | 0.0 | -10.0 | 0.01 | 0.0 | 0.0 | 140.00 | 320.0 | 15.86 |
| 23Q3 (16) | 0.21 | -63.79 | -70.0 | -0.06 | -116.67 | -123.08 | -1.49 | 0 | 30.37 | 0 | 100.0 | 100.0 | 0.15 | -84.04 | -84.38 | 0.05 | 150.0 | 400.0 | -0.11 | 0 | 0 | 1.02 | 165.37 | 367.21 | 0.52 | -27.78 | 20.93 | 0.44 | -18.52 | 25.71 | 0.18 | -5.26 | -10.0 | 0.01 | 0.0 | 0.0 | 33.33 | -57.47 | -73.33 |
| 23Q2 (15) | 0.58 | 114.81 | -43.69 | 0.36 | 212.5 | 271.43 | 0 | -100.0 | 100.0 | -0.02 | 0 | -200.0 | 0.94 | 1980.0 | 14.63 | 0.02 | 100.0 | -60.0 | 0 | 100.0 | 100.0 | 0.39 | 53.28 | -62.47 | 0.72 | 100.0 | 22.03 | 0.54 | 74.19 | 42.11 | 0.19 | -5.0 | -13.64 | 0.01 | 0.0 | 0.0 | 78.38 | 50.95 | -53.58 |
| 23Q1 (14) | 0.27 | -68.97 | 80.0 | -0.32 | 89.04 | -966.67 | 0.05 | 150.0 | 171.43 | 0 | -100.0 | 0 | -0.05 | 97.56 | -141.67 | 0.01 | -90.0 | -50.0 | -0.02 | 33.33 | 60.0 | 0.25 | -87.58 | -46.22 | 0.36 | -42.86 | 20.0 | 0.31 | -39.22 | 29.17 | 0.2 | 0.0 | -9.09 | 0.01 | 0.0 | 0.0 | 51.92 | -57.03 | 62.69 |
| 22Q4 (13) | 0.87 | 24.29 | -33.59 | -2.92 | -1223.08 | -7200.0 | -0.1 | 95.33 | -66.67 | 0.01 | 150.0 | 200.0 | -2.05 | -313.54 | -261.42 | 0.1 | 900.0 | 66.67 | -0.03 | 0 | 25.0 | 2.03 | 824.95 | 91.68 | 0.63 | 46.51 | 8.62 | 0.51 | 45.71 | -7.27 | 0.2 | 0.0 | -13.04 | 0.01 | 0.0 | 0.0 | 120.83 | -3.33 | -27.13 |
| 22Q3 (12) | 0.7 | -32.04 | 27.27 | 0.26 | 223.81 | 252.94 | -2.14 | -3466.67 | -60.9 | -0.02 | -200.0 | -100.0 | 0.96 | 17.07 | 152.63 | 0.01 | -80.0 | -85.71 | 0 | 100.0 | -100.0 | 0.22 | -78.68 | -84.43 | 0.43 | -27.12 | -21.82 | 0.35 | -7.89 | -33.96 | 0.2 | -9.09 | -13.04 | 0.01 | 0.0 | 0.0 | 125.00 | -25.97 | 75.0 |
| 22Q2 (11) | 1.03 | 586.67 | 586.67 | -0.21 | -600.0 | 88.07 | -0.06 | 14.29 | 0.0 | 0.02 | 0 | -33.33 | 0.82 | 583.33 | 150.93 | 0.05 | 150.0 | 0.0 | -0.03 | 40.0 | 0 | 1.03 | 119.65 | 14.4 | 0.59 | 96.67 | -28.92 | 0.38 | 58.33 | -39.68 | 0.22 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 168.85 | 429.07 | 868.09 |
| 22Q1 (10) | 0.15 | -88.55 | -34.78 | -0.03 | 25.0 | -50.0 | -0.07 | -16.67 | 0.0 | 0 | 100.0 | 0 | 0.12 | -90.55 | -42.86 | 0.02 | -66.67 | -71.43 | -0.05 | -25.0 | 0 | 0.47 | -55.74 | -70.16 | 0.3 | -48.28 | -42.31 | 0.24 | -56.36 | -44.19 | 0.22 | -4.35 | -4.35 | 0.01 | 0.0 | 0.0 | 31.91 | -80.75 | -7.03 |
| 21Q4 (9) | 1.31 | 138.18 | 10.08 | -0.04 | 76.47 | -128.57 | -0.06 | 95.49 | 82.35 | -0.01 | 0.0 | -200.0 | 1.27 | 234.21 | -4.51 | 0.06 | -14.29 | -68.42 | -0.04 | -500.0 | -300.0 | 1.06 | -24.87 | -69.42 | 0.58 | 5.45 | -27.5 | 0.55 | 3.77 | -20.29 | 0.23 | 0.0 | 4.55 | 0.01 | 0.0 | 0.0 | 165.82 | 132.15 | 28.2 |
| 21Q3 (8) | 0.55 | 266.67 | -35.29 | -0.17 | 90.34 | 15.0 | -1.33 | -2116.67 | 31.44 | -0.01 | -133.33 | -112.5 | 0.38 | 123.6 | -41.54 | 0.07 | 40.0 | -50.0 | 0.01 | 0 | 114.29 | 1.41 | 56.62 | -48.49 | 0.55 | -33.73 | -36.05 | 0.53 | -15.87 | -19.7 | 0.23 | 4.55 | 9.52 | 0.01 | 0.0 | 0.0 | 71.43 | 309.52 | -26.05 |
| 21Q2 (7) | 0.15 | -34.78 | -81.25 | -1.76 | -8700.0 | -145.24 | -0.06 | 14.29 | -200.0 | 0.03 | 0 | -70.0 | -1.61 | -866.67 | -134.33 | 0.05 | -28.57 | -37.5 | 0 | 0 | -100.0 | 0.90 | -42.7 | -40.76 | 0.83 | 59.62 | -14.43 | 0.63 | 46.51 | -12.5 | 0.22 | -4.35 | 4.76 | 0.01 | 0.0 | 0.0 | 17.44 | -49.19 | -79.51 |
| 21Q1 (6) | 0.23 | -80.67 | 360.0 | -0.02 | -114.29 | 88.24 | -0.07 | 79.41 | -250.0 | 0 | -100.0 | 0 | 0.21 | -84.21 | 275.0 | 0.07 | -63.16 | 75.0 | 0 | -100.0 | 100.0 | 1.57 | -54.65 | 27.52 | 0.52 | -35.0 | 300.0 | 0.43 | -37.68 | 207.14 | 0.23 | 4.55 | 15.0 | 0.01 | 0.0 | 0.0 | 34.33 | -73.46 | 140.3 |
| 20Q4 (5) | 1.19 | 40.0 | -9.16 | 0.14 | 170.0 | 110.29 | -0.34 | 82.47 | -277.78 | 0.01 | -87.5 | -80.0 | 1.33 | 104.62 | 2760.0 | 0.19 | 35.71 | -17.39 | 0.02 | 128.57 | 150.0 | 3.46 | 26.57 | -19.35 | 0.8 | -6.98 | 25.0 | 0.69 | 4.55 | -2.82 | 0.22 | 4.76 | 10.0 | 0.01 | 0.0 | 0.0 | 129.35 | 33.91 | -9.16 |
| 20Q3 (4) | 0.85 | 6.25 | 0.0 | -0.2 | -105.14 | 0.0 | -1.94 | -9600.0 | 0.0 | 0.08 | -20.0 | 0.0 | 0.65 | -86.14 | 0.0 | 0.14 | 75.0 | 0.0 | -0.07 | -800.0 | 0.0 | 2.73 | 80.13 | 0.0 | 0.86 | -11.34 | 0.0 | 0.66 | -8.33 | 0.0 | 0.21 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 96.59 | 13.49 | 0.0 |
| 20Q2 (3) | 0.8 | 1500.0 | 0.0 | 3.89 | 2388.24 | 0.0 | -0.02 | 0.0 | 0.0 | 0.1 | 0 | 0.0 | 4.69 | 4008.33 | 0.0 | 0.08 | 100.0 | 0.0 | 0.01 | 133.33 | 0.0 | 1.52 | 23.34 | 0.0 | 0.97 | 646.15 | 0.0 | 0.72 | 414.29 | 0.0 | 0.21 | 5.0 | 0.0 | 0.01 | 0.0 | 0.0 | 85.11 | 495.74 | 0.0 |
| 20Q1 (2) | 0.05 | -96.18 | 0.0 | -0.17 | 87.5 | 0.0 | -0.02 | 77.78 | 0.0 | 0 | -100.0 | 0.0 | -0.12 | -140.0 | 0.0 | 0.04 | -82.61 | 0.0 | -0.03 | 25.0 | 0.0 | 1.23 | -71.32 | 0.0 | 0.13 | -79.69 | 0.0 | 0.14 | -80.28 | 0.0 | 0.2 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 14.29 | -89.97 | 0.0 |
| 19Q4 (1) | 1.31 | 0.0 | 0.0 | -1.36 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 4.29 | 0.0 | 0.0 | 0.64 | 0.0 | 0.0 | 0.71 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 142.39 | 0.0 | 0.0 |
