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) | 0.79 | -56.59 | -0.74 | 0 | -0.67 | 0 | 0.06 | 0 | 0.05 | -96.82 | 0.6 | 66.67 | 0 | 0 | 2.10 | -0.99 | 4.26 | 719.23 | 3.29 | 928.12 | 0.94 | 3.3 | 0 | 0 | 18.68 | -87.38 |
| 2022 (9) | 1.82 | 121.95 | -0.25 | 0 | -0.21 | 0 | -0.29 | 0 | 1.57 | 0 | 0.36 | -63.27 | 0 | 0 | 2.12 | -69.3 | 0.52 | 0 | 0.32 | 433.33 | 0.91 | 3.41 | 0 | 0 | 147.97 | 69.62 |
| 2021 (8) | 0.82 | -23.36 | -0.9 | 0 | -0.2 | 0 | 0.25 | -30.56 | -0.08 | 0 | 0.98 | -63.16 | 0 | 0 | 6.90 | -79.81 | -0.32 | 0 | 0.06 | 0 | 0.88 | 37.5 | 0 | 0 | 87.23 | 0 |
| 2020 (7) | 1.07 | -31.85 | -2.63 | 0 | 2.08 | 26.06 | 0.36 | 0 | -1.56 | 0 | 2.66 | -31.79 | 0 | 0 | 34.19 | 45.0 | -2.2 | 0 | -1.26 | 0 | 0.64 | -11.11 | 0 | 0 | 0.00 | 0 |
| 2019 (6) | 1.57 | 86.9 | -3.76 | 0 | 1.65 | 312.5 | -0.06 | 0 | -2.19 | 0 | 3.9 | 343.18 | 0 | 0 | 23.58 | 303.53 | 0.46 | 0 | 0.3 | 0 | 0.72 | 9.09 | 0 | 0 | 153.92 | -23.04 |
| 2018 (5) | 0.84 | 68.0 | -1.23 | 0 | 0.4 | 0 | 0.07 | 250.0 | -0.39 | 0 | 0.88 | 41.94 | -0.49 | 0 | 5.84 | 66.91 | -0.06 | 0 | -0.24 | 0 | 0.66 | 15.79 | 0 | 0 | 200.00 | 808.0 |
| 2017 (4) | 0.5 | -85.63 | -0.92 | 0 | -1.25 | 0 | 0.02 | 0 | -0.42 | 0 | 0.62 | 82.35 | 0 | 0 | 3.50 | 112.21 | 2.11 | -40.73 | 1.7 | -41.58 | 0.57 | 0.0 | 0 | 0 | 22.03 | -77.97 |
| 2016 (3) | 3.48 | -13.43 | -1.03 | 0 | -0.93 | 0 | -0.32 | 0 | 2.45 | -16.1 | 0.34 | -65.66 | 0 | 0 | 1.65 | -70.84 | 3.56 | 98.88 | 2.91 | 86.54 | 0.57 | -6.56 | 0 | 0 | 100.00 | -46.02 |
| 2015 (2) | 4.02 | 97.06 | -1.1 | 0 | -1.59 | 0 | -0.08 | 0 | 2.92 | 217.39 | 0.99 | -19.51 | 0 | 0 | 5.66 | -3.69 | 1.79 | -23.18 | 1.56 | -20.0 | 0.61 | -1.61 | 0 | 0 | 185.25 | 133.38 |
| 2014 (1) | 2.04 | -23.6 | -1.12 | 0 | -1.02 | 0 | -0.42 | 0 | 0.92 | -55.12 | 1.23 | 78.26 | 0 | 0 | 5.87 | 58.6 | 2.33 | -18.53 | 1.95 | -15.22 | 0.62 | 14.81 | 0 | 0 | 79.38 | -15.57 |
| 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) | 0.36 | -62.11 | -52.63 | -0.14 | 6.67 | -7.69 | -1.44 | -526.09 | -526.09 | 0.01 | -90.0 | -90.91 | 0.22 | -72.5 | -65.08 | 0.13 | 30.0 | -13.33 | 0 | 0 | 0 | 1.78 | -5.26 | -7.28 | 1.04 | 285.19 | 2.97 | 0.55 | 400.0 | -37.5 | 0.23 | 0.0 | -4.17 | 0 | 0 | 0 | 46.15 | -83.48 | -31.98 |
| 24Q2 (19) | 0.95 | -5.94 | 137.5 | -0.15 | -275.0 | 65.91 | -0.23 | 60.34 | -2200.0 | 0.1 | -23.08 | 200.0 | 0.8 | -17.53 | 2100.0 | 0.1 | 0.0 | -65.52 | 0 | 0 | 0 | 1.88 | 13.16 | -60.92 | 0.27 | -47.06 | -50.91 | 0.11 | -67.65 | -71.79 | 0.23 | -4.17 | 0.0 | 0 | 0 | 0 | 279.41 | 60.45 | 333.09 |
| 24Q1 (18) | 1.01 | 13.48 | 180.16 | -0.04 | 66.67 | 0.0 | -0.58 | -152.17 | -176.19 | 0.13 | 154.17 | 200.0 | 0.97 | 25.97 | 174.62 | 0.1 | -9.09 | 100.0 | 0 | 0 | 0 | 1.66 | 44.22 | 73.09 | 0.51 | -74.5 | -27.14 | 0.34 | -76.55 | -39.29 | 0.24 | 0.0 | 4.35 | 0 | 0 | 0 | 174.14 | 230.67 | 209.18 |
| 23Q4 (17) | 0.89 | 17.11 | -31.54 | -0.12 | 7.69 | -140.0 | -0.23 | 0.0 | -147.92 | -0.24 | -318.18 | -2300.0 | 0.77 | 22.22 | -38.4 | 0.11 | -26.67 | 83.33 | 0 | 0 | 0 | 1.15 | -40.03 | 12.11 | 2.0 | 98.02 | 143.9 | 1.45 | 64.77 | 163.64 | 0.24 | 0.0 | 4.35 | 0 | 0 | 0 | 52.66 | -22.39 | -68.4 |
| 23Q3 (16) | 0.76 | 90.0 | -37.7 | -0.13 | 70.45 | 18.75 | -0.23 | -2200.0 | 4.17 | 0.11 | 210.0 | 173.33 | 0.63 | 1675.0 | -40.57 | 0.15 | -48.28 | -25.0 | 0 | 0 | 0 | 1.92 | -60.06 | -49.01 | 1.01 | 83.64 | 68.33 | 0.88 | 125.64 | 62.96 | 0.24 | 4.35 | 4.35 | 0 | 0 | 0 | 67.86 | 5.18 | -57.17 |
| 23Q2 (15) | 0.4 | 131.75 | 335.29 | -0.44 | -1000.0 | -2100.0 | -0.01 | 95.24 | 95.65 | -0.1 | 23.08 | -42.86 | -0.04 | 96.92 | 78.95 | 0.29 | 480.0 | 262.5 | 0 | 0 | 0 | 4.81 | 401.13 | 63.52 | 0.55 | -21.43 | 200.0 | 0.39 | -30.36 | 179.59 | 0.23 | 0.0 | 0.0 | 0 | 0 | 0 | 64.52 | 140.45 | 0 |
| 23Q1 (14) | -1.26 | -196.92 | -129.09 | -0.04 | 20.0 | -33.33 | -0.21 | -143.75 | 8.7 | -0.13 | -1200.0 | -85.71 | -1.3 | -204.0 | -124.14 | 0.05 | -16.67 | 150.0 | 0 | 0 | 0 | 0.96 | -6.59 | 50.19 | 0.7 | -14.63 | 300.0 | 0.56 | 1.82 | 300.0 | 0.23 | 0.0 | 4.55 | 0 | 0 | 0 | -159.49 | -195.7 | 0 |
| 22Q4 (13) | 1.3 | 6.56 | -20.25 | -0.05 | 68.75 | 16.67 | 0.48 | 300.0 | 178.69 | -0.01 | 93.33 | -102.0 | 1.25 | 17.92 | -20.38 | 0.06 | -70.0 | -14.29 | 0 | 0 | 0 | 1.03 | -72.72 | -29.84 | 0.82 | 36.67 | 310.0 | 0.55 | 1.85 | 48.65 | 0.23 | 0.0 | 0.0 | 0 | 0 | 0 | 166.67 | 5.19 | -38.65 |
| 22Q3 (12) | 1.22 | 817.65 | 182.99 | -0.16 | -700.0 | -433.33 | -0.24 | -4.35 | -182.76 | -0.15 | -114.29 | -25.0 | 1.06 | 657.89 | 170.67 | 0.2 | 150.0 | 566.67 | 0 | 0 | 0 | 3.77 | 28.06 | 331.89 | 0.6 | 209.09 | 850.0 | 0.54 | 210.2 | 1000.0 | 0.23 | 0.0 | 0.0 | 0 | 0 | 0 | 158.44 | 0 | 118.32 |
| 22Q2 (11) | -0.17 | 69.09 | -121.25 | -0.02 | 33.33 | 95.45 | -0.23 | 0.0 | -200.0 | -0.07 | 0.0 | 30.0 | -0.19 | 67.24 | -152.78 | 0.08 | 300.0 | -81.82 | 0 | 0 | 0 | 2.94 | 360.29 | -77.81 | -0.55 | -57.14 | -323.08 | -0.49 | -75.0 | -716.67 | 0.23 | 4.55 | 4.55 | 0 | 0 | 0 | 0.00 | 0 | -100.0 |
| 22Q1 (10) | -0.55 | -133.74 | -323.08 | -0.03 | 50.0 | 91.89 | -0.23 | 62.3 | -109.09 | -0.07 | -114.0 | -75.0 | -0.58 | -136.94 | -16.0 | 0.02 | -71.43 | -95.35 | 0 | 0 | 0 | 0.64 | -56.37 | -96.05 | -0.35 | -275.0 | -12.9 | -0.28 | -175.68 | -47.37 | 0.22 | -4.35 | 10.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 21Q4 (9) | 1.63 | 210.88 | 18.12 | -0.06 | -100.0 | 82.86 | -0.61 | -310.34 | -64.86 | 0.5 | 516.67 | 354.55 | 1.57 | 204.67 | 52.43 | 0.07 | 133.33 | -80.0 | 0 | 0 | 0 | 1.46 | 67.92 | -90.33 | 0.2 | 350.0 | 138.46 | 0.37 | 716.67 | 317.65 | 0.23 | 0.0 | 64.29 | 0 | 0 | 0 | 271.67 | 131.42 | 0 |
| 21Q3 (8) | -1.47 | -283.75 | -635.0 | -0.03 | 93.18 | 88.0 | 0.29 | 26.09 | 307.14 | -0.12 | -20.0 | -340.0 | -1.5 | -516.67 | -233.33 | 0.03 | -93.18 | -88.46 | 0 | 0 | 0 | 0.87 | -93.42 | -93.36 | -0.08 | 38.46 | 55.56 | -0.06 | 0.0 | -300.0 | 0.23 | 4.55 | 53.33 | 0 | 0 | 0 | -864.71 | -272.94 | -678.24 |
| 21Q2 (7) | 0.8 | 715.38 | 900.0 | -0.44 | -18.92 | 25.42 | 0.23 | 309.09 | -81.45 | -0.1 | -150.0 | -233.33 | 0.36 | 172.0 | 152.17 | 0.44 | 2.33 | -26.67 | 0 | 0 | 0 | 13.25 | -18.02 | -65.54 | -0.13 | 58.06 | 78.33 | -0.06 | 68.42 | 73.91 | 0.22 | 10.0 | 29.41 | 0 | 0 | 0 | 500.00 | 138.46 | 0 |
| 21Q1 (6) | -0.13 | -109.42 | -225.0 | -0.37 | -5.71 | 73.94 | -0.11 | 70.27 | -108.15 | -0.04 | -136.36 | -117.39 | -0.5 | -148.54 | 65.75 | 0.43 | 22.86 | -70.14 | 0 | 0 | 0 | 16.17 | 6.69 | -78.45 | -0.31 | 40.38 | 65.56 | -0.19 | -11.76 | 75.0 | 0.2 | 42.86 | 11.11 | 0 | 0 | 0 | -1300.00 | 0 | 0 |
| 20Q4 (5) | 1.38 | 790.0 | 55.06 | -0.35 | -40.0 | 74.64 | -0.37 | -164.29 | -146.25 | 0.11 | 120.0 | 375.0 | 1.03 | 328.89 | 310.2 | 0.35 | 34.62 | -76.82 | 0 | 0 | 0 | 15.15 | 15.38 | -44.31 | -0.52 | -188.89 | -173.24 | -0.17 | -666.67 | -128.81 | 0.14 | -6.67 | -12.5 | 0 | 0 | 0 | 0.00 | 100.0 | -100.0 |
| 20Q3 (4) | -0.2 | -100.0 | 0.0 | -0.25 | 57.63 | 0.0 | -0.14 | -111.29 | 0.0 | 0.05 | 266.67 | 0.0 | -0.45 | 34.78 | 0.0 | 0.26 | -56.67 | 0.0 | 0 | 0 | 0.0 | 13.13 | -65.86 | 0.0 | -0.18 | 70.0 | 0.0 | 0.03 | 113.04 | 0.0 | 0.15 | -11.76 | 0.0 | 0 | 0 | 0.0 | -111.11 | 0 | 0.0 |
| 20Q2 (3) | -0.1 | -150.0 | 0.0 | -0.59 | 58.45 | 0.0 | 1.24 | -8.15 | 0.0 | -0.03 | -113.04 | 0.0 | -0.69 | 52.74 | 0.0 | 0.6 | -58.33 | 0.0 | 0 | 0 | 0.0 | 38.46 | -48.72 | 0.0 | -0.6 | 33.33 | 0.0 | -0.23 | 69.74 | 0.0 | 0.17 | -5.56 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | -0.04 | -104.49 | 0.0 | -1.42 | -2.9 | 0.0 | 1.35 | 68.75 | 0.0 | 0.23 | 675.0 | 0.0 | -1.46 | -197.96 | 0.0 | 1.44 | -4.64 | 0.0 | 0 | 0 | 0.0 | 75.00 | 175.66 | 0.0 | -0.9 | -226.76 | 0.0 | -0.76 | -228.81 | 0.0 | 0.18 | 12.5 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 0.89 | 0.0 | 0.0 | -1.38 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.49 | 0.0 | 0.0 | 1.51 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 27.21 | 0.0 | 0.0 | 0.71 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 118.67 | 0.0 | 0.0 |
