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) | 4.15 | 49.82 | -0.94 | 0 | -2.01 | 0 | 0.12 | 1100.0 | 3.21 | 0 | 0.92 | -84.25 | 0 | 0 | 5.01 | -83.44 | 3.03 | -16.3 | 2.75 | -14.33 | 0.99 | 15.12 | 0.01 | 0.0 | 110.67 | 63.0 |
| 2022 (9) | 2.77 | -17.56 | -5.85 | 0 | 2.39 | 0 | 0.01 | -50.0 | -3.08 | 0 | 5.84 | 841.94 | 0 | 0 | 30.24 | 617.55 | 3.62 | 28.83 | 3.21 | 34.87 | 0.86 | 8.86 | 0.01 | -50.0 | 67.89 | -35.54 |
| 2021 (8) | 3.36 | 52.73 | -3.36 | 0 | -1.09 | 0 | 0.02 | 0 | 0 | 0 | 0.62 | -77.29 | 0 | 0 | 4.21 | -79.76 | 2.81 | 8.49 | 2.38 | 10.19 | 0.79 | 6.76 | 0.02 | -33.33 | 105.33 | 40.28 |
| 2020 (7) | 2.2 | -13.73 | -2.72 | 0 | -0.44 | 0 | -0.03 | 0 | -0.52 | 0 | 2.73 | 157.55 | 0 | 0 | 20.82 | 154.8 | 2.59 | 6.58 | 2.16 | 14.29 | 0.74 | 21.31 | 0.03 | 0.0 | 75.09 | -25.5 |
| 2019 (6) | 2.55 | 280.6 | -1.07 | 0 | 2.42 | 0 | 0.02 | 0 | 1.48 | 0 | 1.06 | 13.98 | 0 | 0 | 8.17 | -5.09 | 2.43 | 46.39 | 1.89 | 41.04 | 0.61 | 32.61 | 0.03 | 0.0 | 100.79 | 175.29 |
| 2018 (5) | 0.67 | -58.39 | -0.88 | 0 | -0.21 | 0 | 0 | 0 | -0.21 | 0 | 0.93 | -68.15 | 0 | 0 | 8.61 | -71.81 | 1.66 | -4.05 | 1.34 | -10.07 | 0.46 | 27.78 | 0.03 | 0.0 | 36.61 | -57.25 |
| 2017 (4) | 1.61 | 242.55 | -2.93 | 0 | 1.24 | 2.48 | -0.05 | 0 | -1.32 | 0 | 2.92 | 648.72 | 0 | 0 | 30.54 | 502.26 | 1.73 | 49.14 | 1.49 | 65.56 | 0.36 | 20.0 | 0.03 | 50.0 | 85.64 | 122.3 |
| 2016 (3) | 0.47 | -50.53 | -0.33 | 0 | 1.21 | 0 | -0.02 | 0 | 0.14 | -54.84 | 0.39 | -38.1 | 0 | 0 | 5.07 | -48.16 | 1.16 | 39.76 | 0.9 | 34.33 | 0.3 | 36.36 | 0.02 | 0.0 | 38.52 | -63.1 |
| 2015 (2) | 0.95 | 93.88 | -0.64 | 0 | -0.38 | 0 | -0.03 | 0 | 0.31 | 0 | 0.63 | 1.61 | 0 | 0 | 9.78 | -12.27 | 0.83 | 107.5 | 0.67 | 91.43 | 0.22 | 10.0 | 0.02 | 0.0 | 104.40 | 21.44 |
| 2014 (1) | 0.49 | 206.25 | -0.8 | 0 | 0.22 | -15.38 | 0.07 | 133.33 | -0.31 | 0 | 0.62 | 181.82 | 0.01 | 0 | 11.15 | 39.39 | 0.4 | 0 | 0.35 | 133.33 | 0.2 | 33.33 | 0.02 | 0.0 | 85.96 | 71.93 |
| 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) | 1.71 | 2000.0 | -14.93 | -0.1 | 76.19 | 23.08 | -2.04 | -325.0 | -126.67 | 0.04 | 0 | 500.0 | 1.61 | 415.69 | -14.36 | 0.09 | -59.09 | -30.77 | 0 | 0 | 0 | 1.62 | -62.03 | -41.35 | 0.98 | 53.12 | 32.43 | 0.72 | 44.0 | 2.86 | 0.3 | 7.14 | 11.11 | 0 | 0 | 0 | 167.65 | 1552.94 | -19.1 |
| 24Q2 (19) | -0.09 | -120.93 | 66.67 | -0.42 | -90.91 | -100.0 | -0.48 | -166.67 | -1100.0 | 0 | 100.0 | -100.0 | -0.51 | -342.86 | -6.25 | 0.22 | 0.0 | 4.76 | 0 | 0 | 0 | 4.26 | -9.3 | -6.61 | 0.64 | -9.86 | -12.33 | 0.5 | -16.67 | -33.33 | 0.28 | 7.69 | 21.74 | 0 | 0 | 0 | -11.54 | -123.08 | 58.12 |
| 24Q1 (18) | 0.43 | -68.61 | -59.05 | -0.22 | 40.54 | 4.35 | -0.18 | 66.67 | 66.67 | -0.02 | -166.67 | 0 | 0.21 | -79.0 | -74.39 | 0.22 | -37.14 | -4.35 | 0 | 0 | 0 | 4.70 | -37.95 | -9.25 | 0.71 | 0.0 | -16.47 | 0.6 | 5.26 | -17.81 | 0.26 | 4.0 | 13.04 | 0 | 0 | 0 | 50.00 | -70.07 | -54.29 |
| 23Q4 (17) | 1.37 | -31.84 | 61.18 | -0.37 | -184.62 | -184.62 | -0.54 | 40.0 | 48.08 | 0.03 | 400.0 | 200.0 | 1.0 | -46.81 | 38.89 | 0.35 | 169.23 | 169.23 | 0 | 0 | 0 | 7.58 | 174.48 | 200.12 | 0.71 | -4.05 | -11.25 | 0.57 | -18.57 | -17.39 | 0.25 | -7.41 | 13.64 | 0 | 0 | 0 | 167.07 | -19.37 | 78.87 |
| 23Q3 (16) | 2.01 | 844.44 | -3.37 | -0.13 | 38.1 | 51.85 | -0.9 | -2150.0 | 30.77 | -0.01 | -200.0 | -200.0 | 1.88 | 491.67 | 3.87 | 0.13 | -38.1 | -51.85 | 0 | 0 | 0 | 2.76 | -39.54 | -44.59 | 0.74 | 1.37 | -27.45 | 0.7 | -6.67 | -23.08 | 0.27 | 17.39 | 22.73 | 0 | 0 | 0 | 207.22 | 852.12 | 12.57 |
| 23Q2 (15) | -0.27 | -125.71 | 38.64 | -0.21 | 8.7 | 96.03 | -0.04 | 92.59 | -100.84 | 0.01 | 0 | 200.0 | -0.48 | -158.54 | 91.62 | 0.21 | -8.7 | -96.03 | 0 | 0 | 0 | 4.57 | -11.87 | -95.73 | 0.73 | -14.12 | -33.64 | 0.75 | 2.74 | -21.88 | 0.23 | 0.0 | 9.52 | 0 | 0 | 0 | -27.55 | -125.19 | 26.74 |
| 23Q1 (14) | 1.05 | 23.53 | 275.0 | -0.23 | -76.92 | -43.75 | -0.54 | 48.08 | -1250.0 | 0 | -100.0 | 0 | 0.82 | 13.89 | 583.33 | 0.23 | 76.92 | 43.75 | 0 | 0 | 0 | 5.18 | 105.21 | 22.71 | 0.85 | 6.25 | 21.43 | 0.73 | 5.8 | 12.31 | 0.23 | 4.55 | 9.52 | 0 | 0 | 0 | 109.38 | 17.1 | 235.94 |
| 22Q4 (13) | 0.85 | -59.13 | -37.04 | -0.13 | 51.85 | 0.0 | -1.04 | 20.0 | -92.59 | 0.01 | 0.0 | 0 | 0.72 | -60.22 | -40.98 | 0.13 | -51.85 | 0.0 | 0 | 0 | 0 | 2.52 | -49.33 | -16.12 | 0.8 | -21.57 | 3.9 | 0.69 | -24.18 | 2.99 | 0.22 | 0.0 | 10.0 | 0 | 0 | 0 | 93.41 | -49.26 | -39.8 |
| 22Q3 (12) | 2.08 | 572.73 | 30.0 | -0.27 | 94.9 | -80.0 | -1.3 | -127.31 | -32.65 | 0.01 | 200.0 | 0 | 1.81 | 131.59 | 24.83 | 0.27 | -94.9 | 80.0 | 0 | 0 | 0 | 4.98 | -95.34 | 15.9 | 1.02 | -7.27 | 37.84 | 0.91 | -5.21 | 31.88 | 0.22 | 4.76 | 10.0 | 0 | 0 | -100.0 | 184.07 | 589.46 | 3.54 |
| 22Q2 (11) | -0.44 | -257.14 | -91.3 | -5.29 | -3206.25 | -1663.33 | 4.76 | 12000.0 | 1500.0 | -0.01 | 0 | 0.0 | -5.73 | -4875.0 | -981.13 | 5.29 | 3206.25 | 1663.33 | 0 | 0 | 0 | 106.87 | 2431.45 | 1267.92 | 1.1 | 57.14 | 41.03 | 0.96 | 47.69 | 57.38 | 0.21 | 0.0 | 5.0 | 0 | 0 | -100.0 | -37.61 | -215.51 | -34.08 |
| 22Q1 (10) | 0.28 | -79.26 | -56.92 | -0.16 | -23.08 | 94.24 | -0.04 | 92.59 | -105.19 | 0 | 0 | -100.0 | 0.12 | -90.16 | 105.63 | 0.16 | 23.08 | 300.0 | 0 | 0 | 0 | 4.22 | 40.29 | 221.9 | 0.7 | -9.09 | 34.62 | 0.65 | -2.99 | 58.54 | 0.21 | 5.0 | 5.0 | 0 | 0 | -100.0 | 32.56 | -79.02 | -68.94 |
| 21Q4 (9) | 1.35 | -15.62 | -12.9 | -0.13 | 13.33 | -148.15 | -0.54 | 44.9 | -1.89 | 0 | 0 | -100.0 | 1.22 | -15.86 | -32.97 | 0.13 | -13.33 | -40.91 | 0 | 0 | 0 | 3.01 | -29.98 | -54.45 | 0.77 | 4.05 | 79.07 | 0.67 | -2.9 | 63.41 | 0.2 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 155.17 | -12.72 | -37.93 |
| 21Q3 (8) | 1.6 | 795.65 | 196.3 | -0.15 | 50.0 | 78.57 | -0.98 | -188.24 | -753.33 | 0 | 100.0 | 100.0 | 1.45 | 373.58 | 1006.25 | 0.15 | -50.0 | -87.5 | 0 | 0 | 0 | 4.30 | -44.99 | -87.79 | 0.74 | -5.13 | 0.0 | 0.69 | 13.11 | 15.0 | 0.2 | 0.0 | 5.26 | 0.01 | 0.0 | 0.0 | 177.78 | 733.82 | 163.37 |
| 21Q2 (7) | -0.23 | -135.38 | -355.56 | -0.3 | 89.21 | 52.38 | -0.34 | -144.16 | -1033.33 | -0.01 | -150.0 | -150.0 | -0.53 | 75.12 | 1.85 | 0.3 | 650.0 | -52.38 | 0 | 0 | 0 | 7.81 | 495.7 | -54.12 | 0.78 | 50.0 | -15.22 | 0.61 | 48.78 | -18.67 | 0.2 | 0.0 | 5.26 | 0.01 | 0.0 | 0.0 | -28.05 | -126.75 | -396.07 |
| 21Q1 (6) | 0.65 | -58.06 | 3150.0 | -2.78 | -1129.63 | -66.47 | 0.77 | 245.28 | 2666.67 | 0.02 | 0.0 | 133.33 | -2.13 | -217.03 | -29.09 | 0.04 | -81.82 | -94.2 | 0 | 0 | 0 | 1.31 | -80.15 | -94.91 | 0.52 | 20.93 | 4.0 | 0.41 | 0.0 | 2.5 | 0.2 | 0.0 | 25.0 | 0.01 | 0.0 | 0.0 | 104.84 | -58.06 | 2887.9 |
| 20Q4 (5) | 1.55 | 187.04 | 89.02 | 0.27 | 138.57 | 177.14 | -0.53 | -453.33 | -243.24 | 0.02 | 166.67 | -50.0 | 1.82 | 1237.5 | 287.23 | 0.22 | -81.67 | -37.14 | 0 | 0 | 0 | 6.61 | -81.23 | -37.52 | 0.43 | -41.89 | -33.85 | 0.41 | -31.67 | -19.61 | 0.2 | 5.26 | 25.0 | 0.01 | 0.0 | 0.0 | 250.00 | 270.37 | 107.32 |
| 20Q3 (4) | 0.54 | 500.0 | 0.0 | -0.7 | -11.11 | 0.0 | 0.15 | 600.0 | 0.0 | -0.03 | -250.0 | 0.0 | -0.16 | 70.37 | 0.0 | 1.2 | 90.48 | 0.0 | 0 | 0 | 0.0 | 35.19 | 106.68 | 0.0 | 0.74 | -19.57 | 0.0 | 0.6 | -20.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 67.50 | 612.5 | 0.0 |
| 20Q2 (3) | 0.09 | 350.0 | 0.0 | -0.63 | 62.28 | 0.0 | -0.03 | 0.0 | 0.0 | 0.02 | 133.33 | 0.0 | -0.54 | 67.27 | 0.0 | 0.63 | -8.7 | 0.0 | 0 | 0 | 0.0 | 17.03 | -33.87 | 0.0 | 0.92 | 84.0 | 0.0 | 0.75 | 87.5 | 0.0 | 0.19 | 18.75 | 0.0 | 0.01 | 0.0 | 0.0 | 9.47 | 170.0 | 0.0 |
| 20Q1 (2) | 0.02 | -97.56 | 0.0 | -1.67 | -377.14 | 0.0 | -0.03 | -108.11 | 0.0 | -0.06 | -250.0 | 0.0 | -1.65 | -451.06 | 0.0 | 0.69 | 97.14 | 0.0 | 0 | 0 | 0.0 | 25.75 | 143.49 | 0.0 | 0.5 | -23.08 | 0.0 | 0.4 | -21.57 | 0.0 | 0.16 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 3.51 | -97.09 | 0.0 |
| 19Q4 (1) | 0.82 | 0.0 | 0.0 | -0.35 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 10.57 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 120.59 | 0.0 | 0.0 |
