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) | 1.68 | -25.66 | -0.41 | 0 | -1.61 | 0 | 0 | 0 | 1.27 | -24.4 | 0.19 | -32.14 | 0 | 0 | 2.00 | -26.44 | 1.81 | -19.56 | 1.53 | -18.62 | 0.41 | -4.65 | 0 | 0 | 86.60 | -11.49 |
| 2022 (9) | 2.26 | 61.43 | -0.58 | 0 | -1.63 | 0 | 0 | 0 | 1.68 | 29.23 | 0.28 | 180.0 | 0 | 0 | 2.71 | 141.74 | 2.25 | 13.64 | 1.88 | 13.25 | 0.43 | -4.44 | 0 | 0 | 97.84 | 47.45 |
| 2021 (8) | 1.4 | -30.69 | -0.1 | 0 | -1.45 | 0 | 0 | 0 | 1.3 | -13.91 | 0.1 | -9.09 | 0 | 0 | 1.12 | -15.93 | 1.98 | 12.5 | 1.66 | 13.7 | 0.45 | -6.25 | 0 | 0 | 66.35 | -36.28 |
| 2020 (7) | 2.02 | -35.26 | -0.51 | 0 | -1.66 | 0 | 0 | 0 | 1.51 | -48.64 | 0.11 | -38.89 | 0 | 0 | 1.33 | -30.29 | 1.76 | -19.63 | 1.46 | -18.89 | 0.48 | -14.29 | 0 | 0 | 104.12 | -21.24 |
| 2019 (6) | 3.12 | 79.31 | -0.18 | 0 | -1.7 | 0 | 0.02 | 0 | 2.94 | 126.15 | 0.18 | -59.09 | 0 | 0 | 1.91 | -56.78 | 2.19 | 2.82 | 1.8 | 4.05 | 0.56 | -6.67 | 0 | 0 | 132.20 | 77.03 |
| 2018 (5) | 1.74 | -28.1 | -0.44 | 0 | -1.76 | 0 | 0 | 0 | 1.3 | 0 | 0.44 | -91.96 | 0 | 0 | 4.43 | -92.59 | 2.13 | 12.11 | 1.73 | 5.49 | 0.6 | 3.45 | 0 | 0 | 74.68 | -31.49 |
| 2017 (4) | 2.42 | 520.51 | -3.41 | 0 | -0.08 | 0 | 0 | 0 | -0.99 | 0 | 5.47 | 2778.95 | 0.05 | -50.0 | 59.78 | 2659.38 | 1.9 | 27.52 | 1.64 | 34.43 | 0.58 | 11.54 | 0 | 0 | 109.01 | 386.35 |
| 2016 (3) | 0.39 | -74.68 | 0.42 | 0 | -0.9 | 0 | 0.08 | 0 | 0.81 | 0 | 0.19 | -90.31 | 0.1 | 233.33 | 2.17 | -90.6 | 1.49 | -4.49 | 1.22 | -10.29 | 0.52 | 126.09 | 0 | 0 | 22.41 | -76.86 |
| 2015 (2) | 1.54 | -14.92 | -2.01 | 0 | -0.9 | 0 | 0 | 0 | -0.47 | 0 | 1.96 | 444.44 | 0.03 | 0 | 23.06 | 450.85 | 1.56 | -7.14 | 1.36 | -6.21 | 0.23 | 0.0 | 0 | 0 | 96.86 | -10.1 |
| 2014 (1) | 1.81 | -18.47 | -2.88 | 0 | -0.49 | 0 | 0 | 0 | -1.07 | 0 | 0.36 | 350.0 | -0.02 | 0 | 4.19 | 330.12 | 1.68 | 12.75 | 1.45 | 16.0 | 0.23 | -17.86 | 0 | 0 | 107.74 | -19.92 |
| 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) | 1.14 | 178.05 | 375.0 | -0.35 | -975.0 | -418.18 | -1.44 | -7100.0 | 13.77 | 0 | 0 | 0 | 0.79 | 75.56 | 125.71 | 0.15 | -57.14 | 650.0 | 0 | 0 | 0 | 5.86 | -53.29 | 565.04 | 0.41 | -28.07 | -2.38 | 0.36 | -25.0 | 2.86 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 247.83 | 250.58 | 364.67 |
| 24Q2 (19) | 0.41 | -44.59 | 355.56 | 0.04 | 180.0 | 33.33 | -0.02 | 60.0 | -133.33 | 0 | 0 | 0 | 0.45 | -34.78 | 275.0 | 0.35 | 133.33 | 400.0 | 0 | 0 | 0 | 12.54 | 92.35 | 339.07 | 0.57 | 26.67 | 21.28 | 0.48 | 23.08 | 17.07 | 0.1 | 11.11 | 0.0 | 0 | 0 | 0 | 70.69 | -54.15 | 300.57 |
| 24Q1 (18) | 0.74 | 8.82 | 10.45 | -0.05 | 88.89 | 44.44 | -0.05 | -600.0 | 0 | 0 | 0 | 0 | 0.69 | 200.0 | 18.97 | 0.15 | 150.0 | 275.0 | 0 | 0 | 0 | 6.52 | 160.87 | 289.67 | 0.45 | -2.17 | -2.17 | 0.39 | 2.63 | 0.0 | 0.09 | -10.0 | -18.18 | 0 | 0 | 0 | 154.17 | 8.82 | 15.05 |
| 23Q4 (17) | 0.68 | 183.33 | 423.08 | -0.45 | -509.09 | -21.62 | 0.01 | 100.6 | 0 | 0 | 0 | 0 | 0.23 | -34.29 | 195.83 | 0.06 | 200.0 | 0.0 | 0 | 0 | 0 | 2.50 | 183.75 | -0.83 | 0.46 | 9.52 | -14.81 | 0.38 | 8.57 | -13.64 | 0.1 | 0.0 | -9.09 | 0 | 0 | 0 | 141.67 | 165.63 | 499.36 |
| 23Q3 (16) | 0.24 | 166.67 | -72.09 | 0.11 | 266.67 | 222.22 | -1.67 | -2883.33 | -2.45 | 0 | 0 | 0 | 0.35 | 191.67 | -54.55 | 0.02 | -71.43 | -77.78 | 0 | 0 | 0 | 0.88 | -69.16 | -73.96 | 0.42 | -10.64 | -25.0 | 0.35 | -14.63 | -27.08 | 0.1 | 0.0 | -9.09 | 0 | 0 | 0 | 53.33 | 202.22 | -63.41 |
| 23Q2 (15) | 0.09 | -86.57 | 12.5 | 0.03 | 133.33 | 142.86 | 0.06 | 0 | 0 | 0 | 0 | 100.0 | 0.12 | -79.31 | 1100.0 | 0.07 | 75.0 | 0.0 | 0 | 0 | 0 | 2.86 | 70.71 | 13.88 | 0.47 | 2.17 | -25.4 | 0.41 | 5.13 | -21.15 | 0.1 | -9.09 | -9.09 | 0 | 0 | 0 | 17.65 | -86.83 | 38.97 |
| 23Q1 (14) | 0.67 | 415.38 | -43.22 | -0.09 | 75.68 | -50.0 | 0 | 0 | 0 | 0 | 0 | -100.0 | 0.58 | 341.67 | -48.21 | 0.04 | -33.33 | -33.33 | 0 | 0 | 0 | 1.67 | -33.61 | -30.54 | 0.46 | -14.81 | -13.21 | 0.39 | -11.36 | -11.36 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 134.00 | 466.92 | -37.54 |
| 22Q4 (13) | 0.13 | -84.88 | -56.67 | -0.37 | -311.11 | -428.57 | 0 | 100.0 | 100.0 | 0 | 0 | 0 | -0.24 | -131.17 | -204.35 | 0.06 | -33.33 | -14.29 | 0 | 0 | 0 | 2.52 | -25.49 | -16.81 | 0.54 | -3.57 | 14.89 | 0.44 | -8.33 | 10.0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 23.64 | -83.78 | -59.82 |
| 22Q3 (12) | 0.86 | 975.0 | 50.88 | -0.09 | -28.57 | -800.0 | -1.63 | 0 | 6.86 | 0 | 100.0 | 0 | 0.77 | 7600.0 | 37.5 | 0.09 | 28.57 | 800.0 | 0 | 0 | 0 | 3.38 | 34.85 | 634.21 | 0.56 | -11.11 | 21.74 | 0.48 | -7.69 | 26.32 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 145.76 | 1047.88 | 25.3 |
| 22Q2 (11) | 0.08 | -93.22 | 144.44 | -0.07 | -16.67 | -250.0 | 0 | 0 | -100.0 | -0.01 | -200.0 | 0 | 0.01 | -99.11 | 105.0 | 0.07 | 16.67 | 250.0 | 0 | 0 | 0 | 2.51 | 4.12 | 188.53 | 0.63 | 18.87 | 10.53 | 0.52 | 18.18 | 10.64 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 12.70 | -94.08 | 140.92 |
| 22Q1 (10) | 1.18 | 293.33 | 66.2 | -0.06 | 14.29 | -500.0 | 0 | 100.0 | 0 | 0.01 | 0 | 0.0 | 1.12 | 386.96 | 60.0 | 0.06 | -14.29 | 500.0 | 0 | 0 | 0 | 2.41 | -20.48 | 410.84 | 0.53 | 12.77 | 10.42 | 0.44 | 10.0 | 7.32 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 214.55 | 264.73 | 57.13 |
| 21Q4 (9) | 0.3 | -47.37 | -48.28 | -0.07 | -600.0 | -133.33 | -0.01 | 99.43 | 90.0 | 0 | 0 | 0 | 0.23 | -58.93 | -58.18 | 0.07 | 600.0 | 133.33 | 0 | 0 | 0 | 3.03 | 557.58 | 130.3 | 0.47 | 2.17 | -14.55 | 0.4 | 5.26 | -14.89 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 58.82 | -49.43 | -41.18 |
| 21Q3 (8) | 0.57 | 416.67 | -20.83 | -0.01 | 50.0 | 97.5 | -1.75 | -646.88 | -29.63 | 0 | 0 | 0 | 0.56 | 380.0 | 75.0 | 0.01 | -50.0 | 0.0 | 0 | 0 | -100.0 | 0.46 | -47.0 | 1.38 | 0.46 | -19.3 | 4.55 | 0.38 | -19.15 | 2.7 | 0.11 | 0.0 | -8.33 | 0 | 0 | 0 | 116.33 | 474.83 | -20.83 |
| 21Q2 (7) | -0.18 | -125.35 | -194.74 | -0.02 | -100.0 | 50.0 | 0.32 | 0 | 0 | 0 | -100.0 | 0 | -0.2 | -128.57 | -233.33 | 0.02 | 100.0 | -33.33 | 0 | 0 | 100.0 | 0.87 | 84.35 | -38.55 | 0.57 | 18.75 | 23.91 | 0.47 | 14.63 | 27.03 | 0.11 | 0.0 | -8.33 | 0 | 0 | 0 | -31.03 | -122.73 | -180.04 |
| 21Q1 (6) | 0.71 | 22.41 | 31.48 | -0.01 | 66.67 | 80.0 | 0 | 100.0 | 100.0 | 0.01 | 0 | 0 | 0.7 | 27.27 | 42.86 | 0.01 | -66.67 | -80.0 | 0 | 0 | 0 | 0.47 | -64.15 | -84.43 | 0.48 | -12.73 | 54.84 | 0.41 | -12.77 | 57.69 | 0.11 | 0.0 | -15.38 | 0 | 0 | 0 | 136.54 | 36.54 | -1.39 |
| 20Q4 (5) | 0.58 | -19.44 | -43.69 | -0.03 | 92.5 | 0 | -0.1 | 92.59 | 50.0 | 0 | 0 | 0 | 0.55 | 71.88 | -46.6 | 0.03 | 200.0 | 200.0 | 0 | -100.0 | -100.0 | 1.32 | 189.47 | 193.42 | 0.55 | 25.0 | 14.58 | 0.47 | 27.03 | 17.5 | 0.11 | -8.33 | -15.38 | 0 | 0 | 0 | 100.00 | -31.94 | -48.54 |
| 20Q3 (4) | 0.72 | 278.95 | 0.0 | -0.4 | -900.0 | 0.0 | -1.35 | 0 | 0.0 | 0 | 0 | 0.0 | 0.32 | 113.33 | 0.0 | 0.01 | -66.67 | 0.0 | 0.01 | 200.0 | 0.0 | 0.45 | -67.88 | 0.0 | 0.44 | -4.35 | 0.0 | 0.37 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0.0 | 146.94 | 278.95 | 0.0 |
| 20Q2 (3) | 0.19 | -64.81 | 0.0 | -0.04 | 20.0 | 0.0 | 0 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0.15 | -69.39 | 0.0 | 0.03 | -40.0 | 0.0 | -0.01 | 0 | 0.0 | 1.42 | -53.3 | 0.0 | 0.46 | 48.39 | 0.0 | 0.37 | 42.31 | 0.0 | 0.12 | -7.69 | 0.0 | 0 | 0 | 0.0 | 38.78 | -72.0 | 0.0 |
| 20Q1 (2) | 0.54 | -47.57 | 0.0 | -0.05 | 0 | 0.0 | -0.21 | -5.0 | 0.0 | 0 | 0 | 0.0 | 0.49 | -52.43 | 0.0 | 0.05 | 400.0 | 0.0 | 0 | -100.0 | 0.0 | 3.03 | 575.76 | 0.0 | 0.31 | -35.42 | 0.0 | 0.26 | -35.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0 | 0.0 | 138.46 | -28.75 | 0.0 |
| 19Q4 (1) | 1.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.2 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 0.48 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 194.34 | 0.0 | 0.0 |
