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) | 0.78 | 73.33 | -0.4 | 0 | 2.17 | 80.83 | -0.04 | 0 | 0.38 | 0 | 0.25 | -70.59 | 0 | 0 | 3.74 | -64.21 | -1.16 | 0 | -0.63 | 0 | 0.87 | -11.22 | 0 | 0 | 325.00 | 846.11 |
| 2022 (9) | 0.45 | -51.09 | -2.24 | 0 | 1.2 | -76.14 | 0.01 | 0 | -1.79 | 0 | 0.85 | -65.73 | -0.02 | 0 | 10.44 | -60.42 | -0.16 | 0 | 0.33 | 65.0 | 0.98 | 20.99 | 0 | 0 | 34.35 | -62.29 |
| 2021 (8) | 0.92 | 100.0 | -4.13 | 0 | 5.03 | 181.01 | -0.03 | 0 | -3.21 | 0 | 2.48 | 6.9 | -0.01 | 0 | 26.38 | -7.77 | -0.44 | 0 | 0.2 | 400.0 | 0.81 | -6.9 | 0 | 0 | 91.09 | 82.18 |
| 2020 (7) | 0.46 | -72.46 | -1.53 | 0 | 1.79 | 0 | 0 | 0 | -1.07 | 0 | 2.32 | 0.43 | 0.03 | 0 | 28.61 | -0.56 | -0.45 | 0 | 0.04 | -97.7 | 0.87 | -13.0 | 0.01 | -66.67 | 50.00 | -17.07 |
| 2019 (6) | 1.67 | 62.14 | 0.47 | 0 | -3.28 | 0 | 0 | 0 | 2.14 | 0 | 2.31 | 38.32 | -0.04 | 0 | 28.77 | 70.71 | 0.3 | -44.44 | 1.74 | 40.32 | 1.0 | 29.87 | 0.03 | -25.0 | 60.29 | 19.99 |
| 2018 (5) | 1.03 | -33.55 | -1.4 | 0 | -1.63 | 0 | 0.02 | 0 | -0.37 | 0 | 1.67 | 79.57 | -0.01 | 0 | 16.85 | 94.07 | 0.54 | 14.89 | 1.24 | -84.34 | 0.77 | 8.45 | 0.04 | 0.0 | 50.24 | 181.04 |
| 2017 (4) | 1.55 | -31.72 | 8.38 | 0 | -10.34 | 0 | -0.01 | 0 | 9.93 | 368.4 | 0.93 | 75.47 | -0.04 | 0 | 8.68 | 63.18 | 0.47 | -63.28 | 7.92 | 0 | 0.71 | -5.33 | 0.04 | 33.33 | 17.88 | -95.51 |
| 2016 (3) | 2.27 | 372.92 | -0.15 | 0 | -4.63 | 0 | -2.15 | 0 | 2.12 | 278.57 | 0.53 | 51.43 | -0.01 | 0 | 5.32 | 46.56 | 1.28 | 146.15 | -0.21 | 0 | 0.75 | 108.33 | 0.03 | 50.0 | 398.25 | 862.43 |
| 2015 (2) | 0.48 | -89.29 | 0.08 | -97.98 | 0.46 | 0 | -0.33 | 0 | 0.56 | -93.37 | 0.35 | -89.61 | 0 | 0 | 3.63 | -91.88 | 0.52 | 147.62 | 0.78 | -35.54 | 0.36 | -20.0 | 0.02 | 0.0 | 41.38 | -84.48 |
| 2014 (1) | 4.48 | -1.32 | 3.97 | 0 | -8.93 | 0 | -0.09 | 0 | 8.45 | 177.96 | 3.37 | 240.4 | 0.03 | 0 | 44.69 | 2495.92 | 0.21 | 0 | 1.21 | 0 | 0.45 | -79.73 | 0.02 | -33.33 | 266.67 | 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) | 0.37 | 54.17 | -46.38 | 0.11 | 222.22 | 222.22 | -0.1 | 37.5 | 93.06 | -0.08 | 0 | 0 | 0.48 | 220.0 | -20.0 | 0.08 | -11.11 | 33.33 | -0.01 | 0 | 50.0 | 3.19 | -22.44 | -10.23 | 0.24 | 500.0 | 214.29 | -0.21 | -161.76 | -200.0 | 0.14 | 0.0 | -33.33 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 24Q2 (19) | 0.24 | 100.0 | -25.0 | -0.09 | -800.0 | -50.0 | -0.16 | 89.81 | -109.88 | 0 | 0 | 0 | 0.15 | 36.36 | -42.31 | 0.09 | 125.0 | 28.57 | 0 | 0 | -100.0 | 4.11 | 134.25 | -7.83 | 0.04 | -42.86 | 118.18 | 0.34 | -17.07 | 361.54 | 0.14 | -17.65 | -36.36 | 0 | 0 | 0 | 50.00 | 141.67 | -85.94 |
| 24Q1 (18) | 0.12 | 142.86 | 100.0 | -0.01 | 66.67 | 95.45 | -1.57 | -198.74 | -492.5 | 0 | 0 | 0 | 0.11 | 135.48 | 168.75 | 0.04 | 33.33 | -50.0 | 0 | -100.0 | 0 | 1.75 | -15.2 | -56.8 | 0.07 | 115.56 | 125.0 | 0.41 | 193.18 | 0 | 0.17 | -5.56 | -34.62 | 0 | 0 | 0 | 20.69 | 0 | -10.34 |
| 23Q4 (17) | -0.28 | -140.58 | -132.94 | -0.03 | 66.67 | 94.0 | 1.59 | 210.42 | 822.73 | 0 | 0 | -100.0 | -0.31 | -151.67 | -188.57 | 0.03 | -50.0 | -81.25 | 0.01 | 150.0 | 0 | 2.07 | -41.72 | -71.81 | -0.45 | -114.29 | -650.0 | -0.44 | -528.57 | -1000.0 | 0.18 | -14.29 | -28.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (16) | 0.69 | 115.62 | 50.0 | -0.09 | -50.0 | 40.0 | -1.44 | -188.89 | -1900.0 | 0 | 0 | 0 | 0.6 | 130.77 | 93.55 | 0.06 | -14.29 | -62.5 | -0.02 | -300.0 | -300.0 | 3.55 | -20.37 | -51.85 | -0.21 | 4.55 | -600.0 | -0.07 | 46.15 | 63.16 | 0.21 | -4.55 | -12.5 | 0 | 0 | 0 | 492.86 | 38.62 | -46.43 |
| 23Q2 (15) | 0.32 | 433.33 | 277.78 | -0.06 | 72.73 | -700.0 | 1.62 | 305.0 | 752.63 | 0 | 0 | 0 | 0.26 | 262.5 | 252.94 | 0.07 | -12.5 | -65.0 | 0.01 | 0 | 0.0 | 4.46 | 9.79 | -54.75 | -0.22 | 21.43 | -2100.0 | -0.13 | 0 | -125.0 | 0.22 | -15.38 | -12.0 | 0 | 0 | 0 | 355.56 | 1440.74 | 1620.99 |
| 23Q1 (14) | 0.06 | -92.94 | 108.96 | -0.22 | 56.0 | 86.25 | 0.4 | 281.82 | -65.22 | 0 | -100.0 | 0 | -0.16 | -145.71 | 92.95 | 0.08 | -50.0 | -75.76 | 0 | 0 | 100.0 | 4.06 | -44.67 | -78.46 | -0.28 | -366.67 | -460.0 | 0 | 100.0 | -100.0 | 0.26 | 4.0 | 8.33 | 0 | 0 | 0 | 23.08 | -94.3 | 109.64 |
| 22Q4 (13) | 0.85 | 84.78 | 84.78 | -0.5 | -233.33 | -206.38 | -0.22 | -375.0 | -246.67 | 0.01 | 0 | 0 | 0.35 | 12.9 | -62.37 | 0.16 | 0.0 | -61.9 | 0 | -100.0 | 100.0 | 7.34 | -0.46 | -68.72 | -0.06 | -100.0 | 81.82 | -0.04 | 78.95 | -100.0 | 0.25 | 4.17 | 25.0 | 0 | 0 | 0 | 404.76 | -56.0 | 58.39 |
| 22Q3 (12) | 0.46 | 355.56 | 453.85 | -0.15 | -1600.0 | 95.64 | 0.08 | -57.89 | -97.93 | 0 | 0 | 0 | 0.31 | 282.35 | 108.68 | 0.16 | -20.0 | -84.62 | 0.01 | 0.0 | 0 | 7.37 | -25.16 | -84.9 | -0.03 | -200.0 | 62.5 | -0.19 | -136.54 | -1800.0 | 0.24 | -4.0 | 20.0 | 0 | 0 | 0 | 920.00 | 4035.56 | 1444.62 |
| 22Q2 (11) | -0.18 | 73.13 | -205.88 | 0.01 | 100.63 | 102.0 | 0.19 | -83.48 | 5.56 | 0 | 0 | 100.0 | -0.17 | 92.51 | 48.48 | 0.2 | -39.39 | -33.33 | 0.01 | 125.0 | 0.0 | 9.85 | -47.75 | -16.58 | -0.01 | 80.0 | 85.71 | 0.52 | 1200.0 | 766.67 | 0.25 | 4.17 | 25.0 | 0 | 0 | 0 | -23.38 | 90.23 | -135.75 |
| 22Q1 (10) | -0.67 | -245.65 | -255.81 | -1.6 | -440.43 | -142.42 | 1.15 | 666.67 | 36.9 | 0 | 0 | 0 | -2.27 | -344.09 | -886.96 | 0.33 | -21.43 | -54.17 | -0.04 | -100.0 | 0 | 18.86 | -19.63 | -23.0 | -0.05 | 84.85 | -266.67 | 0.04 | 300.0 | -76.47 | 0.24 | 20.0 | 14.29 | 0 | 0 | 0 | -239.29 | -193.63 | -311.46 |
| 21Q4 (9) | 0.46 | 453.85 | -29.23 | 0.47 | 113.66 | 190.38 | 0.15 | -96.11 | 266.67 | 0 | 0 | 0 | 0.93 | 126.05 | 615.38 | 0.42 | -59.62 | -23.64 | -0.02 | 0 | 0 | 23.46 | -51.94 | 30.97 | -0.33 | -312.5 | -294.12 | -0.02 | -100.0 | -105.71 | 0.2 | 0.0 | -9.09 | 0 | 0 | 0 | 255.56 | 473.5 | 124.1 |
| 21Q3 (8) | -0.13 | -176.47 | 64.86 | -3.44 | -588.0 | -11366.67 | 3.86 | 2044.44 | 1386.67 | 0 | 100.0 | 0 | -3.57 | -981.82 | -792.5 | 1.04 | 246.67 | 136.36 | 0 | -100.0 | -100.0 | 48.83 | 313.4 | 207.38 | -0.08 | -14.29 | -300.0 | -0.01 | -116.67 | -103.85 | 0.2 | 0.0 | -9.09 | 0 | 0 | 0 | -68.42 | -204.64 | 11.24 |
| 21Q2 (7) | 0.17 | -60.47 | -19.05 | -0.5 | 24.24 | 24.24 | 0.18 | -78.57 | -87.67 | -0.03 | 0 | -127.27 | -0.33 | -43.48 | 26.67 | 0.3 | -58.33 | -61.04 | 0.01 | 0 | 0 | 11.81 | -51.77 | -89.42 | -0.07 | -333.33 | 87.5 | 0.06 | -64.71 | 115.0 | 0.2 | -4.76 | -9.09 | 0 | 0 | -100.0 | 65.38 | -42.22 | 0 |
| 21Q1 (6) | 0.43 | -33.85 | 1533.33 | -0.66 | -26.92 | -106.25 | 0.84 | 1033.33 | 16.67 | 0 | 0 | 0 | -0.23 | -276.92 | 34.29 | 0.72 | 30.91 | 28.57 | 0 | 0 | -100.0 | 24.49 | 36.7 | -30.9 | 0.03 | -82.35 | 127.27 | 0.17 | -51.43 | 200.0 | 0.21 | -4.55 | 0.0 | 0 | 0 | -100.0 | 113.16 | -0.77 | 288.6 |
| 20Q4 (5) | 0.65 | 275.68 | 1.56 | -0.52 | -1633.33 | -1633.33 | -0.09 | 70.0 | 76.92 | 0 | 0 | 0 | 0.13 | 132.5 | -78.69 | 0.55 | 25.0 | -73.56 | 0 | -100.0 | 0 | 17.92 | 12.79 | -88.11 | 0.17 | 325.0 | 312.5 | 0.35 | 34.62 | 600.0 | 0.22 | 0.0 | -4.35 | 0 | 0 | -100.0 | 114.04 | 247.94 | -48.33 |
| 20Q3 (4) | -0.37 | -276.19 | 0.0 | -0.03 | 95.45 | 0.0 | -0.3 | -120.55 | 0.0 | 0 | -100.0 | 0.0 | -0.4 | 11.11 | 0.0 | 0.44 | -42.86 | 0.0 | 0.01 | 0 | 0.0 | 15.88 | -85.77 | 0.0 | 0.04 | 107.14 | 0.0 | 0.26 | 165.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | -77.08 | 0 | 0.0 |
| 20Q2 (3) | 0.21 | 800.0 | 0.0 | -0.66 | -106.25 | 0.0 | 1.46 | 102.78 | 0.0 | 0.11 | 0 | 0.0 | -0.45 | -28.57 | 0.0 | 0.77 | 37.5 | 0.0 | 0 | -100.0 | 0.0 | 111.59 | 214.86 | 0.0 | -0.56 | -409.09 | 0.0 | -0.4 | -135.29 | 0.0 | 0.22 | 4.76 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 0.0 |
| 20Q1 (2) | -0.03 | -104.69 | 0.0 | -0.32 | -966.67 | 0.0 | 0.72 | 284.62 | 0.0 | 0 | 0 | 0.0 | -0.35 | -157.38 | 0.0 | 0.56 | -73.08 | 0.0 | 0.01 | 0 | 0.0 | 35.44 | -76.48 | 0.0 | -0.11 | -37.5 | 0.0 | -0.17 | -440.0 | 0.0 | 0.21 | -8.7 | 0.0 | 0.01 | 0.0 | 0.0 | -60.00 | -127.19 | 0.0 |
| 19Q4 (1) | 0.64 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.39 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 2.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 150.72 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 220.69 | 0.0 | 0.0 |
