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) | 1.34 | -42.49 | 0.06 | 0 | -0.73 | 0 | 0.05 | 0.0 | 1.4 | 72.84 | 0.71 | 61.36 | -0.07 | 0 | 6.84 | 80.95 | 0.77 | -23.76 | 0.84 | -31.15 | 0.53 | 6.0 | 0.1 | 25.0 | 91.16 | -29.58 |
| 2022 (9) | 2.33 | 219.18 | -1.52 | 0 | 1.45 | 95.95 | 0.05 | 0 | 0.81 | 0 | 0.44 | -69.44 | 0.03 | 0 | 3.78 | -74.2 | 1.01 | 46.38 | 1.22 | 205.0 | 0.5 | 0.0 | 0.08 | 60.0 | 129.44 | 68.46 |
| 2021 (8) | 0.73 | -20.65 | -1.61 | 0 | 0.74 | -35.65 | 0 | 0 | -0.88 | 0 | 1.44 | 54.84 | -0.02 | 0 | 14.65 | 18.92 | 0.69 | 283.33 | 0.4 | 207.69 | 0.5 | 6.38 | 0.05 | -16.67 | 76.84 | -44.87 |
| 2020 (7) | 0.92 | 217.24 | -1.38 | 0 | 1.15 | 0 | 0.05 | 0 | -0.46 | 0 | 0.93 | 45.31 | -0.02 | 0 | 12.32 | 32.61 | 0.18 | 0 | 0.13 | 0 | 0.47 | -4.08 | 0.06 | 0.0 | 139.39 | 121.11 |
| 2019 (6) | 0.29 | -58.57 | -0.64 | 0 | -0.12 | 0 | 0 | 0 | -0.35 | 0 | 0.64 | 16.36 | 0 | 0 | 9.29 | 24.81 | -0.16 | 0 | -0.09 | 0 | 0.49 | 4.26 | 0.06 | 20.0 | 63.04 | -33.35 |
| 2018 (5) | 0.7 | -16.67 | -0.44 | 0 | 0.15 | 0 | 0.01 | 0 | 0.26 | -16.13 | 0.55 | 19.57 | 0.08 | 100.0 | 7.44 | 24.74 | 0.14 | -78.79 | 0.22 | -54.17 | 0.47 | 11.9 | 0.05 | 25.0 | 94.59 | 5.86 |
| 2017 (4) | 0.84 | -50.88 | -0.53 | 0 | -0.53 | 0 | -0.04 | 0 | 0.31 | -75.0 | 0.46 | -6.12 | 0.04 | -55.56 | 5.97 | 6.54 | 0.66 | 0.0 | 0.48 | -17.24 | 0.42 | 5.0 | 0.04 | 0.0 | 89.36 | -46.7 |
| 2016 (3) | 1.71 | 163.08 | -0.47 | 0 | -0.51 | 0 | 0.04 | 0 | 1.24 | 0 | 0.49 | -72.32 | 0.09 | 0 | 5.60 | -73.93 | 0.66 | -13.16 | 0.58 | -26.58 | 0.4 | 37.93 | 0.04 | 33.33 | 167.65 | 186.29 |
| 2015 (2) | 0.65 | -19.75 | -1.88 | 0 | 1.4 | 0 | 0 | 0 | -1.23 | 0 | 1.77 | 268.75 | -0.08 | 0 | 21.48 | 216.84 | 0.76 | 26.67 | 0.79 | 31.67 | 0.29 | 20.83 | 0.03 | 50.0 | 58.56 | -37.83 |
| 2014 (1) | 0.81 | -13.83 | -0.55 | 0 | -0.07 | 0 | 0.01 | 0.0 | 0.26 | -64.86 | 0.48 | 108.7 | 0.01 | 0.0 | 6.78 | 80.4 | 0.6 | 42.86 | 0.6 | 87.5 | 0.24 | -7.69 | 0.02 | 100.0 | 94.19 | -40.88 |
| 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) | 0.32 | -25.58 | -54.93 | -0.22 | 86.98 | -10.0 | -0.44 | -144.0 | 50.0 | -0.02 | -122.22 | -200.0 | 0.1 | 107.94 | -80.39 | 0.22 | -86.98 | 29.41 | 0 | 0 | 100.0 | 6.16 | -88.77 | 9.84 | 0.38 | 80.95 | 15.15 | 0.2 | 17.65 | -48.72 | 0.15 | 15.38 | 15.38 | 0.03 | 0.0 | 50.0 | 84.21 | -35.37 | -35.95 |
| 24Q2 (19) | 0.43 | 213.16 | -24.56 | -1.69 | -604.17 | -452.08 | 1.0 | 9900.0 | 4900.0 | 0.09 | 400.0 | 125.0 | -1.26 | -103.23 | -220.0 | 1.69 | 218.87 | 789.47 | 0 | 100.0 | 0 | 54.87 | 206.44 | 598.87 | 0.21 | 5.0 | 75.0 | 0.17 | -32.0 | -5.56 | 0.13 | 0.0 | 0.0 | 0.03 | 0.0 | 50.0 | 130.30 | 240.59 | -24.56 |
| 24Q1 (18) | -0.38 | -188.37 | 0.0 | -0.24 | -700.0 | -26.32 | 0.01 | -91.67 | 0.0 | -0.03 | -200.0 | -200.0 | -0.62 | -255.0 | -8.77 | 0.53 | 103.85 | 488.89 | -0.02 | 60.0 | 0 | 17.91 | 79.74 | 361.56 | 0.2 | 17.65 | 33.33 | 0.25 | 66.67 | 108.33 | 0.13 | -7.14 | 0.0 | 0.03 | 50.0 | 0.0 | -92.68 | -166.82 | 31.71 |
| 23Q4 (17) | 0.43 | -39.44 | -49.41 | -0.03 | 85.0 | 97.37 | 0.12 | 113.64 | 0 | -0.01 | -150.0 | -133.33 | 0.4 | -21.57 | 237.93 | 0.26 | 52.94 | 85.71 | -0.05 | -150.0 | -600.0 | 9.96 | 77.55 | 92.12 | 0.17 | -48.48 | -22.73 | 0.15 | -61.54 | -28.57 | 0.14 | 7.69 | 7.69 | 0.02 | 0.0 | 0.0 | 138.71 | 5.5 | -41.25 |
| 23Q3 (16) | 0.71 | 24.56 | -37.72 | -0.2 | -141.67 | -300.0 | -0.88 | -4500.0 | -158.82 | 0.02 | -50.0 | 0.0 | 0.51 | -51.43 | -53.21 | 0.17 | -10.53 | 41.67 | -0.02 | 0 | -100.0 | 5.61 | -28.54 | 35.12 | 0.33 | 175.0 | 37.5 | 0.39 | 116.67 | -2.5 | 0.13 | 0.0 | 8.33 | 0.02 | 0.0 | 0.0 | 131.48 | -23.88 | -37.72 |
| 23Q2 (15) | 0.57 | 250.0 | 90.0 | 0.48 | 352.63 | 2500.0 | 0.02 | 100.0 | 0 | 0.04 | 500.0 | 0 | 1.05 | 284.21 | 275.0 | 0.19 | 111.11 | 280.0 | 0 | 0 | -100.0 | 7.85 | 102.39 | 426.03 | 0.12 | -20.0 | -53.85 | 0.18 | 50.0 | -43.75 | 0.13 | 0.0 | 0.0 | 0.02 | -33.33 | 0.0 | 172.73 | 227.27 | 170.61 |
| 23Q1 (14) | -0.38 | -144.71 | -1050.0 | -0.19 | 83.33 | 36.67 | 0.01 | 0 | -99.44 | -0.01 | -133.33 | -200.0 | -0.57 | -96.55 | -119.23 | 0.09 | -35.71 | -30.77 | 0 | -100.0 | 100.0 | 3.88 | -25.18 | -19.73 | 0.15 | -31.82 | -50.0 | 0.12 | -42.86 | -58.62 | 0.13 | 0.0 | 0.0 | 0.03 | 50.0 | 200.0 | -135.71 | -157.48 | -1558.93 |
| 22Q4 (13) | 0.85 | -25.44 | 123.68 | -1.14 | -2180.0 | -612.5 | 0 | 100.0 | 100.0 | 0.03 | 50.0 | 200.0 | -0.29 | -126.61 | -231.82 | 0.14 | 16.67 | -30.0 | 0.01 | 200.0 | -80.0 | 5.19 | 24.88 | -41.67 | 0.22 | -8.33 | 100.0 | 0.21 | -47.5 | 425.0 | 0.13 | 8.33 | 0.0 | 0.02 | 0.0 | 100.0 | 236.11 | 11.84 | 11.84 |
| 22Q3 (12) | 1.14 | 280.0 | 322.22 | -0.05 | -150.0 | 68.75 | -0.34 | 0 | -385.71 | 0.02 | 0 | 0 | 1.09 | 289.29 | 890.91 | 0.12 | 140.0 | 33.33 | -0.01 | -125.0 | -200.0 | 4.15 | 178.2 | 21.34 | 0.24 | -7.69 | 14.29 | 0.4 | 25.0 | 233.33 | 0.12 | -7.69 | 0.0 | 0.02 | 0.0 | 100.0 | 211.11 | 230.74 | 95.47 |
| 22Q2 (11) | 0.3 | 650.0 | 11.11 | -0.02 | 93.33 | 92.86 | 0 | -100.0 | 0 | 0 | -100.0 | 0 | 0.28 | 207.69 | 2900.0 | 0.05 | -61.54 | -78.26 | 0.04 | 500.0 | 100.0 | 1.49 | -69.12 | -80.86 | 0.26 | -13.33 | -25.71 | 0.32 | 10.34 | 39.13 | 0.13 | 0.0 | 8.33 | 0.02 | 100.0 | 100.0 | 63.83 | 586.17 | -14.89 |
| 22Q1 (10) | 0.04 | -89.47 | 121.05 | -0.3 | -87.5 | 70.3 | 1.79 | 3083.33 | 103.41 | 0.01 | 0.0 | 0 | -0.26 | -218.18 | 78.33 | 0.13 | -35.0 | -86.02 | -0.01 | -120.0 | 90.0 | 4.83 | -45.63 | -89.66 | 0.3 | 172.73 | 1400.0 | 0.29 | 625.0 | 2800.0 | 0.13 | 0.0 | 8.33 | 0.01 | 0.0 | 0.0 | 9.30 | -95.59 | 106.85 |
| 21Q4 (9) | 0.38 | 40.74 | 153.33 | -0.16 | 0.0 | 48.39 | -0.06 | 14.29 | 76.92 | 0.01 | 0 | -80.0 | 0.22 | 100.0 | 237.5 | 0.2 | 122.22 | -58.33 | 0.05 | 400.0 | -16.67 | 8.89 | 159.75 | -66.3 | 0.11 | -47.62 | 0 | 0.04 | -66.67 | 166.67 | 0.13 | 8.33 | 8.33 | 0.01 | 0.0 | -50.0 | 211.11 | 95.47 | 12.59 |
| 21Q3 (8) | 0.27 | 0.0 | -18.18 | -0.16 | 42.86 | 77.46 | -0.07 | 0 | -106.67 | 0 | 0 | -100.0 | 0.11 | 1200.0 | 128.95 | 0.09 | -60.87 | -57.14 | 0.01 | -50.0 | 116.67 | 3.42 | -56.11 | -69.69 | 0.21 | -40.0 | 800.0 | 0.12 | -47.83 | 700.0 | 0.12 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 108.00 | 44.0 | -64.0 |
| 21Q2 (7) | 0.27 | 242.11 | 3.85 | -0.28 | 72.28 | -366.67 | 0 | -100.0 | -100.0 | 0 | 0 | 100.0 | -0.01 | 99.17 | -105.0 | 0.23 | -75.27 | 109.09 | 0.02 | 120.0 | 200.0 | 7.80 | -83.32 | 66.56 | 0.35 | 1650.0 | 34.62 | 0.23 | 2200.0 | -14.81 | 0.12 | 0.0 | 9.09 | 0.01 | 0.0 | 0.0 | 75.00 | 155.26 | 12.5 |
| 21Q1 (6) | -0.19 | -226.67 | -205.56 | -1.01 | -225.81 | -225.81 | 0.88 | 438.46 | 175.0 | 0 | -100.0 | -100.0 | -1.2 | -650.0 | -823.08 | 0.93 | 93.75 | 675.0 | -0.1 | -266.67 | 0 | 46.73 | 77.2 | 488.07 | 0.02 | 0 | 133.33 | 0.01 | 116.67 | 116.67 | 0.12 | 0.0 | 0.0 | 0.01 | -50.0 | 0.0 | -135.71 | -172.38 | -152.78 |
| 20Q4 (5) | 0.15 | -54.55 | 250.0 | -0.31 | 56.34 | -134.07 | -0.26 | -124.76 | -2500.0 | 0.05 | 400.0 | 600.0 | -0.16 | 57.89 | -119.75 | 0.48 | 128.57 | 108.7 | 0.06 | 200.0 | 0 | 26.37 | 133.59 | 113.28 | 0 | 100.0 | -100.0 | -0.06 | -200.0 | 0 | 0.12 | 0.0 | 0.0 | 0.02 | 100.0 | 0.0 | 187.50 | -37.5 | 362.5 |
| 20Q3 (4) | 0.33 | 26.92 | 0.0 | -0.71 | -1083.33 | 0.0 | 1.05 | 2000.0 | 0.0 | 0.01 | 150.0 | 0.0 | -0.38 | -290.0 | 0.0 | 0.21 | 90.91 | 0.0 | -0.06 | -200.0 | 0.0 | 11.29 | 141.2 | 0.0 | -0.03 | -111.54 | 0.0 | -0.02 | -107.41 | 0.0 | 0.12 | 9.09 | 0.0 | 0.01 | 0.0 | 0.0 | 300.00 | 350.0 | 0.0 |
| 20Q2 (3) | 0.26 | 44.44 | 0.0 | -0.06 | 80.65 | 0.0 | 0.05 | -84.38 | 0.0 | -0.02 | -200.0 | 0.0 | 0.2 | 253.85 | 0.0 | 0.11 | -8.33 | 0.0 | -0.02 | 0 | 0.0 | 4.68 | -41.1 | 0.0 | 0.26 | 533.33 | 0.0 | 0.27 | 550.0 | 0.0 | 0.11 | -8.33 | 0.0 | 0.01 | 0.0 | 0.0 | 66.67 | -74.07 | 0.0 |
| 20Q1 (2) | 0.18 | 280.0 | 0.0 | -0.31 | -134.07 | 0.0 | 0.32 | 3300.0 | 0.0 | 0.02 | 300.0 | 0.0 | -0.13 | -116.05 | 0.0 | 0.12 | -47.83 | 0.0 | 0 | 0 | 0.0 | 7.95 | -35.73 | 0.0 | -0.06 | -400.0 | 0.0 | -0.06 | 0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.01 | -50.0 | 0.0 | 257.14 | 460.0 | 0.0 |
| 19Q4 (1) | -0.1 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.81 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 12.37 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -71.43 | 0.0 | 0.0 |
