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) | 1.28 | -44.59 | -0.44 | 0 | -1.4 | 0 | 0 | 0 | 0.84 | -56.7 | 0.1 | -58.33 | 0.01 | 0 | 1.28 | -55.19 | 0.07 | -87.5 | 0.63 | -45.22 | 0.54 | -5.26 | 0.01 | 0.0 | 108.47 | -18.76 |
| 2022 (9) | 2.31 | 234.78 | -0.37 | 0 | -2.96 | 0 | -0.02 | 0 | 1.94 | -40.85 | 0.24 | -65.71 | 0 | 0 | 2.85 | -54.44 | 0.56 | -64.1 | 1.15 | -70.81 | 0.57 | -5.0 | 0.01 | -66.67 | 133.53 | 784.37 |
| 2021 (8) | 0.69 | -53.06 | 2.59 | 0 | -0.15 | 0 | 0 | 0 | 3.28 | 168.85 | 0.7 | 6.06 | -0.01 | 0 | 6.26 | -10.24 | 1.56 | 10.64 | 3.94 | 191.85 | 0.6 | 9.09 | 0.03 | 0.0 | 15.10 | -80.18 |
| 2020 (7) | 1.47 | 7.3 | -0.25 | 0 | -0.18 | 0 | 0 | 0 | 1.22 | -3.17 | 0.66 | 247.37 | 0 | 0 | 6.97 | 186.48 | 1.41 | 291.67 | 1.35 | 90.14 | 0.55 | -15.38 | 0.03 | 0.0 | 76.17 | -22.72 |
| 2019 (6) | 1.37 | 5.38 | -0.11 | 0 | -0.76 | 0 | 0.02 | -50.0 | 1.26 | -45.45 | 0.19 | 11.76 | -0.01 | 0 | 2.43 | 30.8 | 0.36 | 260.0 | 0.71 | -68.02 | 0.65 | 0.0 | 0.03 | -25.0 | 98.56 | 120.63 |
| 2018 (5) | 1.3 | -61.76 | 1.01 | 0 | -0.86 | 0 | 0.04 | 0 | 2.31 | 7600.0 | 0.17 | -56.41 | -0.03 | 0 | 1.86 | -56.7 | 0.1 | -77.78 | 2.22 | 1918.18 | 0.65 | -15.58 | 0.04 | 0.0 | 44.67 | -87.91 |
| 2017 (4) | 3.4 | 0 | -3.37 | 0 | -0.09 | 0 | 0 | 0 | 0.03 | 0 | 0.39 | 39.29 | 0 | 0 | 4.30 | 25.17 | 0.45 | 0 | 0.11 | 0 | 0.77 | -8.33 | 0.04 | -20.0 | 369.57 | 0 |
| 2016 (3) | -0.06 | 0 | -0.53 | 0 | -0.09 | 0 | 0.01 | 0 | -0.59 | 0 | 0.28 | 40.0 | -0.02 | 0 | 3.43 | 34.51 | -0.19 | 0 | -0.48 | 0 | 0.84 | -19.23 | 0.05 | 0.0 | -14.63 | 0 |
| 2015 (2) | 0.41 | -57.29 | 0.21 | 0 | -0.3 | 0 | 0 | 0 | 0.62 | 31.91 | 0.2 | -37.5 | -0.01 | 0 | 2.55 | -24.43 | -0.94 | 0 | -0.92 | 0 | 1.04 | -11.11 | 0.05 | -16.67 | 241.18 | -77.39 |
| 2014 (1) | 0.96 | 92.0 | -0.49 | 0 | -0.73 | 0 | 0 | 0 | 0.47 | 327.27 | 0.32 | -31.91 | -0.02 | 0 | 3.38 | -24.23 | -1.05 | 0 | -1.14 | 0 | 1.17 | -10.0 | 0.06 | 20.0 | 1066.67 | 390.67 |
| 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) | 0.18 | -59.09 | 50.0 | -0.58 | -176.19 | -180.56 | -0.66 | -414.29 | 47.62 | 0 | 0 | -100.0 | -0.4 | -273.91 | -147.62 | 0.04 | 300.0 | 100.0 | 0 | 0 | 0 | 1.97 | 296.06 | 76.35 | 0.14 | 75.0 | 275.0 | -0.04 | -120.0 | -119.05 | 0.13 | -7.14 | -7.14 | 0 | 0 | 0 | 200.00 | 54.55 | 483.33 |
| 24Q2 (19) | 0.44 | 18.92 | -32.31 | -0.21 | -160.0 | -132.31 | 0.21 | 290.91 | 0 | 0 | 0 | 0 | 0.23 | -68.06 | -82.31 | 0.01 | -66.67 | -50.0 | 0 | 0 | -100.0 | 0.50 | -69.15 | -50.75 | 0.08 | 300.0 | 260.0 | 0.2 | -33.33 | -54.55 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | 129.41 | 53.9 | 15.48 |
| 24Q1 (18) | 0.37 | 562.5 | -37.29 | 0.35 | 1650.0 | 119.13 | -0.11 | -22.22 | -120.0 | 0 | 100.0 | 0 | 0.72 | 1300.0 | 158.06 | 0.03 | -40.0 | 200.0 | 0 | 0 | 0 | 1.61 | -32.9 | 220.97 | -0.04 | -123.53 | -233.33 | 0.3 | 1100.0 | 2900.0 | 0.14 | 7.69 | 0.0 | 0 | 0 | 0 | 84.09 | 205.11 | -78.62 |
| 23Q4 (17) | -0.08 | -166.67 | -120.0 | 0.02 | -97.22 | 125.0 | -0.09 | 92.86 | 74.29 | -0.02 | -300.0 | 0 | -0.06 | -107.14 | -118.75 | 0.05 | 150.0 | 400.0 | 0 | 0 | 0 | 2.40 | 115.14 | 404.81 | 0.17 | 312.5 | -22.73 | -0.03 | -114.29 | 0.0 | 0.13 | -7.14 | -7.14 | 0 | 0 | 0 | -80.00 | -333.33 | -122.0 |
| 23Q3 (16) | 0.12 | -81.54 | -76.47 | 0.72 | 10.77 | 800.0 | -1.26 | 0 | 47.06 | 0.01 | 0 | 200.0 | 0.84 | -35.38 | 42.37 | 0.02 | 0.0 | 0 | 0 | -100.0 | 0 | 1.12 | 10.61 | 0 | -0.08 | -60.0 | -500.0 | 0.21 | -52.27 | -62.5 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | 34.29 | -69.41 | -52.94 |
| 23Q2 (15) | 0.65 | 10.17 | 41.3 | 0.65 | 135.52 | 332.14 | 0 | 100.0 | 100.0 | 0 | 0 | 100.0 | 1.3 | 204.84 | 622.22 | 0.02 | 100.0 | -87.5 | 0.01 | 0 | 0 | 1.01 | 101.01 | -86.93 | -0.05 | -266.67 | -131.25 | 0.44 | 4300.0 | 51.72 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | 112.07 | -71.51 | 4.76 |
| 23Q1 (14) | 0.59 | 47.5 | -37.23 | -1.83 | -2187.5 | -2187.5 | -0.05 | 85.71 | 64.29 | 0 | 0 | 0 | -1.24 | -487.5 | -244.19 | 0.01 | 0.0 | -87.5 | 0 | 0 | 0 | 0.50 | 5.53 | -85.93 | 0.03 | -86.36 | -80.0 | 0.01 | 133.33 | -96.88 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | 393.33 | 8.17 | 92.48 |
| 22Q4 (13) | 0.4 | -21.57 | -2.44 | -0.08 | -200.0 | -102.27 | -0.35 | 85.29 | -288.89 | 0 | 100.0 | 0 | 0.32 | -45.76 | -91.88 | 0.01 | 0 | -88.89 | 0 | 0 | 0 | 0.48 | 0 | -85.61 | 0.22 | 1000.0 | 266.67 | -0.03 | -105.36 | -101.2 | 0.14 | 0.0 | -6.67 | 0 | 0 | -100.0 | 363.64 | 399.11 | 2268.07 |
| 22Q3 (12) | 0.51 | 10.87 | 537.5 | 0.08 | 128.57 | -73.33 | -2.38 | -2544.44 | -213.16 | -0.01 | 0.0 | -200.0 | 0.59 | 227.78 | 55.26 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.02 | -87.5 | -95.65 | 0.56 | 93.1 | 3.7 | 0.14 | 0.0 | -12.5 | 0 | 0 | -100.0 | 72.86 | -31.89 | 546.61 |
| 22Q2 (11) | 0.46 | -51.06 | 187.5 | -0.28 | -250.0 | -100.0 | -0.09 | 35.71 | -129.03 | -0.01 | 0 | 0.0 | 0.18 | -79.07 | 800.0 | 0.16 | 100.0 | 33.33 | 0 | 0 | 0 | 7.73 | 116.43 | 91.95 | 0.16 | 6.67 | -73.77 | 0.29 | -9.38 | -23.68 | 0.14 | 0.0 | -6.67 | 0 | 0 | -100.0 | 106.98 | -47.65 | 261.05 |
| 22Q1 (10) | 0.94 | 129.27 | 1780.0 | -0.08 | -102.27 | 92.73 | -0.14 | -55.56 | -135.0 | 0 | 0 | 0 | 0.86 | -78.17 | 181.9 | 0.08 | -11.11 | -80.95 | 0 | 0 | 0 | 3.57 | 7.94 | -76.53 | 0.15 | 150.0 | -65.12 | 0.32 | -87.25 | -37.25 | 0.14 | -6.67 | 0.0 | 0 | -100.0 | -100.0 | 204.35 | 1230.75 | 2597.39 |
| 21Q4 (9) | 0.41 | 412.5 | -47.44 | 3.53 | 1076.67 | 1138.24 | -0.09 | 88.16 | 60.87 | 0 | -100.0 | 0 | 3.94 | 936.84 | 795.45 | 0.09 | 12.5 | -75.68 | 0 | 0 | 0 | 3.31 | 12.5 | -76.93 | 0.06 | -86.96 | -84.62 | 2.51 | 364.81 | 829.63 | 0.15 | -6.25 | 7.14 | 0.01 | 0.0 | 0.0 | 15.36 | 36.28 | -91.73 |
| 21Q3 (8) | 0.08 | -50.0 | -85.96 | 0.3 | 314.29 | 137.5 | -0.76 | -345.16 | -850.0 | 0.01 | 200.0 | 0 | 0.38 | 1800.0 | 265.22 | 0.08 | -33.33 | -46.67 | 0 | 0 | 0 | 2.94 | -26.96 | -47.06 | 0.46 | -24.59 | -9.8 | 0.54 | 42.11 | -3.57 | 0.16 | 6.67 | 23.08 | 0.01 | 0.0 | 0.0 | 11.27 | -61.97 | -86.16 |
| 21Q2 (7) | 0.16 | 220.0 | 260.0 | -0.14 | 87.27 | 60.0 | 0.31 | -22.5 | 19.23 | -0.01 | 0 | 0 | 0.02 | 101.9 | 104.44 | 0.12 | -71.43 | 33.33 | 0 | 0 | 0 | 4.03 | -73.54 | 2.91 | 0.61 | 41.86 | 60.53 | 0.38 | -25.49 | -5.0 | 0.15 | 7.14 | 15.38 | 0.01 | 0.0 | 0.0 | 29.63 | 291.11 | 260.0 |
| 21Q1 (6) | 0.05 | -93.59 | -76.19 | -1.1 | -223.53 | -188.71 | 0.4 | 273.91 | 433.33 | 0 | 0 | 0 | -1.05 | -338.64 | -172.41 | 0.42 | 13.51 | 740.0 | 0 | 0 | 0 | 15.22 | 6.11 | 472.17 | 0.43 | 10.26 | 207.14 | 0.51 | 88.89 | 292.31 | 0.14 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 7.58 | -95.92 | -89.9 |
| 20Q4 (5) | 0.78 | 36.84 | -2.5 | -0.34 | 57.5 | 53.42 | -0.23 | -187.5 | 39.47 | 0 | 0 | -100.0 | 0.44 | 291.3 | 528.57 | 0.37 | 146.67 | 428.57 | 0 | 0 | 100.0 | 14.34 | 158.14 | 322.04 | 0.39 | -23.53 | 254.55 | 0.27 | -51.79 | 550.0 | 0.14 | 7.69 | -6.67 | 0.01 | 0.0 | 0.0 | 185.71 | 128.07 | -76.79 |
| 20Q3 (4) | 0.57 | 670.0 | 0.0 | -0.8 | -128.57 | 0.0 | -0.08 | -130.77 | 0.0 | 0 | 0 | 0.0 | -0.23 | 48.89 | 0.0 | 0.15 | 66.67 | 0.0 | 0 | 0 | 0.0 | 5.56 | 41.98 | 0.0 | 0.51 | 34.21 | 0.0 | 0.56 | 40.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 81.43 | 539.71 | 0.0 |
| 20Q2 (3) | -0.1 | -147.62 | 0.0 | -0.35 | -128.23 | 0.0 | 0.26 | 316.67 | 0.0 | 0 | 0 | 0.0 | -0.45 | -131.03 | 0.0 | 0.09 | 80.0 | 0.0 | 0 | 0 | 0.0 | 3.91 | 47.13 | 0.0 | 0.38 | 171.43 | 0.0 | 0.4 | 207.69 | 0.0 | 0.13 | -7.14 | 0.0 | 0.01 | 0.0 | 0.0 | -18.52 | -124.69 | 0.0 |
| 20Q1 (2) | 0.21 | -73.75 | 0.0 | 1.24 | 269.86 | 0.0 | -0.12 | 68.42 | 0.0 | 0 | -100.0 | 0.0 | 1.45 | 1971.43 | 0.0 | 0.05 | -28.57 | 0.0 | 0 | 100.0 | 0.0 | 2.66 | -21.73 | 0.0 | 0.14 | 27.27 | 0.0 | 0.13 | 316.67 | 0.0 | 0.14 | -6.67 | 0.0 | 0.01 | 0.0 | 0.0 | 75.00 | -90.62 | 0.0 |
| 19Q4 (1) | 0.8 | 0.0 | 0.0 | -0.73 | 0.0 | 0.0 | -0.38 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 3.40 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 800.00 | 0.0 | 0.0 |
