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) | 2.65 | 67.72 | 0.27 | 0 | -1.53 | 0 | -0.01 | 0 | 2.92 | 0 | 0.46 | -92.96 | 0 | 0 | 1.50 | -91.43 | 1.2 | 25.0 | 0.89 | -11.0 | 0.84 | -12.5 | 0 | 0 | 153.18 | 90.02 |
| 2022 (9) | 1.58 | -55.87 | -6.27 | 0 | 4.6 | 0 | 0 | 0 | -4.69 | 0 | 6.53 | 650.57 | 0 | 0 | 17.55 | 748.0 | 0.96 | -61.45 | 1.0 | -54.75 | 0.96 | -17.24 | 0 | 0 | 80.61 | -24.12 |
| 2021 (8) | 3.58 | 15.48 | -0.24 | 0 | -3.28 | 0 | 0.05 | -66.67 | 3.34 | 62.93 | 0.87 | 93.33 | 0 | 0 | 2.07 | 31.8 | 2.49 | 128.44 | 2.21 | 215.71 | 1.16 | 7.41 | 0 | 0 | 106.23 | -39.0 |
| 2020 (7) | 3.1 | 307.89 | -1.05 | 0 | -1.15 | 0 | 0.15 | -59.46 | 2.05 | 388.1 | 0.45 | -47.67 | 0 | 0 | 1.57 | -49.57 | 1.09 | 373.91 | 0.7 | 1650.0 | 1.08 | 9.09 | 0 | 0 | 174.16 | 136.03 |
| 2019 (6) | 0.76 | -66.96 | -0.34 | 0 | 0.04 | 0 | 0.37 | 0 | 0.42 | -83.46 | 0.86 | 75.51 | 0 | 0 | 3.11 | 114.97 | 0.23 | -17.86 | 0.04 | -90.24 | 0.99 | 39.44 | 0 | 0 | 73.79 | -64.07 |
| 2018 (5) | 2.3 | 0 | 0.24 | 0 | -1.59 | 0 | -0.33 | 0 | 2.54 | 0 | 0.49 | -58.12 | 0 | 0 | 1.45 | -61.92 | 0.28 | 21.74 | 0.41 | 0 | 0.71 | -10.13 | 0 | 0 | 205.36 | 0 |
| 2017 (4) | -0.08 | 0 | -1.06 | 0 | 0.82 | 0 | 0.07 | 0 | -1.14 | 0 | 1.17 | 290.0 | 0 | 0 | 3.80 | 236.75 | 0.23 | -61.02 | 0 | 0 | 0.79 | -15.96 | 0 | 0 | -10.13 | 0 |
| 2016 (3) | 0.55 | -40.86 | -0.35 | 0 | -0.04 | 0 | -0.24 | 0 | 0.2 | -52.38 | 0.3 | -28.57 | 0 | 0 | 1.13 | -20.66 | 0.59 | 13.46 | 0.3 | 20.0 | 0.94 | -8.74 | 0 | 0 | 44.35 | -38.95 |
| 2015 (2) | 0.93 | -16.96 | -0.51 | 0 | -1.36 | 0 | -0.02 | 0 | 0.42 | -59.22 | 0.42 | 121.05 | 0 | 0 | 1.42 | 155.82 | 0.52 | -7.14 | 0.25 | -26.47 | 1.03 | -9.65 | 0 | 0 | 72.66 | -3.99 |
| 2014 (1) | 1.12 | 0 | -0.09 | 0 | -0.33 | 0 | 0.07 | 0 | 1.03 | 0 | 0.19 | 0 | 0 | 0 | 0.56 | 0 | 0.56 | 0 | 0.34 | 0 | 1.14 | 0 | 0 | 0 | 75.68 | 0 |
| 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) | -0.1 | -106.85 | -108.77 | -0.13 | 38.1 | -128.26 | -1.03 | -58.46 | -3.0 | -0.02 | 80.0 | -166.67 | -0.23 | -118.4 | -114.38 | 0.08 | 33.33 | -20.0 | 0 | 0 | 0 | 0.87 | 32.47 | -34.46 | 0.64 | -8.57 | 113.33 | 0.45 | -16.67 | 73.08 | 0.2 | 0.0 | -4.76 | 0 | 0 | 0 | -15.38 | -107.8 | -106.34 |
| 24Q2 (19) | 1.46 | 711.11 | 135.48 | -0.21 | -75.0 | -200.0 | -0.65 | -41.3 | -91.18 | -0.1 | -600.0 | -225.0 | 1.25 | 1983.33 | 127.27 | 0.06 | -40.0 | -64.71 | 0 | 0 | 0 | 0.65 | -54.44 | -69.67 | 0.7 | 159.26 | 218.18 | 0.54 | 116.0 | 184.21 | 0.2 | 0.0 | -4.76 | 0 | 0 | 0 | 197.30 | 393.24 | 27.29 |
| 24Q1 (18) | 0.18 | -68.97 | -40.0 | -0.12 | -1300.0 | 7.69 | -0.46 | -206.67 | -1050.0 | 0.02 | 166.67 | 120.0 | 0.06 | -89.83 | -64.71 | 0.1 | 233.33 | -37.5 | 0 | 0 | 0 | 1.43 | 265.85 | -32.93 | 0.27 | -46.0 | 50.0 | 0.25 | -13.79 | 66.67 | 0.2 | -4.76 | -4.76 | 0 | 0 | 0 | 40.00 | -65.52 | -52.0 |
| 23Q4 (17) | 0.58 | -49.12 | 1833.33 | 0.01 | -97.83 | 107.69 | -0.15 | 85.0 | 21.05 | -0.03 | -200.0 | -115.79 | 0.59 | -63.12 | 690.0 | 0.03 | -70.0 | -82.35 | 0 | 0 | 0 | 0.39 | -70.31 | -82.08 | 0.5 | 66.67 | 400.0 | 0.29 | 11.54 | 625.0 | 0.21 | 0.0 | -4.55 | 0 | 0 | 0 | 116.00 | -52.18 | 905.33 |
| 23Q3 (16) | 1.14 | 83.87 | -10.24 | 0.46 | 757.14 | 224.32 | -1.0 | -194.12 | 39.02 | 0.03 | -62.5 | 120.0 | 1.6 | 190.91 | 77.78 | 0.1 | -41.18 | 11.11 | 0 | 0 | 0 | 1.32 | -38.69 | 26.38 | 0.3 | 36.36 | 328.57 | 0.26 | 36.84 | 136.36 | 0.21 | 0.0 | -8.7 | 0 | 0 | 0 | 242.55 | 56.49 | -35.06 |
| 23Q2 (15) | 0.62 | 106.67 | 6100.0 | -0.07 | 46.15 | -118.92 | -0.34 | -750.0 | 19.05 | 0.08 | 180.0 | -33.33 | 0.55 | 223.53 | 44.74 | 0.17 | 6.25 | 41.67 | 0 | 0 | 0 | 2.15 | 0.73 | 85.84 | 0.22 | 22.22 | -48.84 | 0.19 | 26.67 | -55.81 | 0.21 | 0.0 | -12.5 | 0 | 0 | 0 | 155.00 | 86.0 | 10285.0 |
| 23Q1 (14) | 0.3 | 900.0 | 11.11 | -0.13 | 0.0 | 97.88 | -0.04 | 78.95 | -100.58 | -0.1 | -152.63 | 37.5 | 0.17 | 270.0 | 102.9 | 0.16 | -5.88 | -97.39 | 0 | 0 | 0 | 2.14 | -2.23 | -96.35 | 0.18 | 80.0 | -50.0 | 0.15 | 275.0 | -64.29 | 0.21 | -4.55 | -22.22 | 0 | 0 | 0 | 83.33 | 622.22 | 112.96 |
| 22Q4 (13) | 0.03 | -97.64 | -95.71 | -0.13 | 64.86 | 35.0 | -0.19 | 88.41 | 80.41 | 0.19 | 226.67 | 26.67 | -0.1 | -111.11 | -120.0 | 0.17 | 88.89 | -19.05 | 0 | 0 | 0 | 2.19 | 109.31 | 18.67 | 0.1 | 42.86 | -79.17 | 0.04 | -63.64 | -92.0 | 0.22 | -4.35 | -24.14 | 0 | 0 | 0 | 11.54 | -96.91 | -86.98 |
| 22Q3 (12) | 1.27 | 12600.0 | 209.76 | -0.37 | -200.0 | -227.59 | -1.64 | -290.48 | -49.09 | -0.15 | -225.0 | -15.38 | 0.9 | 136.84 | 28.57 | 0.09 | -25.0 | -40.0 | 0 | 0 | 0 | 1.05 | -9.84 | -24.67 | 0.07 | -83.72 | -87.5 | 0.11 | -74.42 | -81.36 | 0.23 | -4.17 | -11.54 | 0 | 0 | 0 | 373.53 | 24926.47 | 674.39 |
| 22Q2 (11) | 0.01 | -96.3 | -99.31 | 0.37 | 106.03 | 268.18 | -0.42 | -106.13 | 48.78 | 0.12 | 175.0 | 50.0 | 0.38 | 106.47 | -69.11 | 0.12 | -98.05 | -69.23 | 0 | 0 | 0 | 1.16 | -98.02 | -68.43 | 0.43 | 19.44 | -50.0 | 0.43 | 2.38 | -33.85 | 0.24 | -11.11 | -25.0 | 0 | 0 | 0 | 1.49 | -96.19 | -99.0 |
| 22Q1 (10) | 0.27 | -61.43 | -73.27 | -6.14 | -2970.0 | -5481.82 | 6.85 | 806.19 | 1856.41 | -0.16 | -206.67 | -166.67 | -5.87 | -1274.0 | -752.22 | 6.14 | 2823.81 | 5016.67 | 0 | 0 | 0 | 58.59 | 3077.69 | 4401.49 | 0.36 | -25.0 | -40.0 | 0.42 | -16.0 | -8.7 | 0.27 | -6.9 | -3.57 | 0 | 0 | 0 | 39.13 | -55.84 | -71.33 |
| 21Q4 (9) | 0.7 | 70.73 | -39.66 | -0.2 | -168.97 | 54.55 | -0.97 | 11.82 | -11.49 | 0.15 | 215.38 | 350.0 | 0.5 | -28.57 | -30.56 | 0.21 | 40.0 | 23.53 | 0 | 0 | 0 | 1.84 | 32.87 | -14.43 | 0.48 | -14.29 | 20.0 | 0.5 | -15.25 | 78.57 | 0.29 | 11.54 | 3.57 | 0 | 0 | 0 | 88.61 | 83.7 | -57.22 |
| 21Q3 (8) | 0.41 | -71.72 | 127.78 | 0.29 | 231.82 | 160.42 | -1.1 | -34.15 | -633.33 | -0.13 | -262.5 | -750.0 | 0.7 | -43.09 | 333.33 | 0.15 | -61.54 | 7.14 | 0 | 0 | 0 | 1.39 | -62.21 | -28.34 | 0.56 | -34.88 | 40.0 | 0.59 | -9.23 | 180.95 | 0.26 | -18.75 | -3.7 | 0 | 0 | 0 | 48.24 | -67.73 | 28.63 |
| 21Q2 (7) | 1.45 | 43.56 | -17.61 | -0.22 | -100.0 | -57.14 | -0.82 | -110.26 | -485.71 | 0.08 | 233.33 | -57.89 | 1.23 | 36.67 | -24.07 | 0.39 | 225.0 | 200.0 | 0 | 0 | 0 | 3.67 | 182.16 | 282.49 | 0.86 | 43.33 | 196.55 | 0.65 | 41.3 | 209.52 | 0.32 | 14.29 | -39.62 | 0 | 0 | 0 | 149.48 | 9.52 | -37.15 |
| 21Q1 (6) | 1.01 | -12.93 | 0 | -0.11 | 75.0 | 0 | -0.39 | 55.17 | 0 | -0.06 | 0.0 | 0 | 0.9 | 25.0 | 0 | 0.12 | -29.41 | 0 | 0 | 0 | 0 | 1.30 | -39.59 | 0 | 0.6 | 50.0 | 0 | 0.46 | 64.29 | 0 | 0.28 | 0.0 | 0 | 0 | 0 | 0 | 136.49 | -34.11 | 0 |
| 20Q4 (5) | 1.16 | 544.44 | 0 | -0.44 | 8.33 | 0 | -0.87 | -480.0 | 0 | -0.06 | -400.0 | 0 | 0.72 | 340.0 | 0 | 0.17 | 21.43 | 0 | 0 | 0 | 0 | 2.15 | 11.27 | 0 | 0.4 | 0.0 | 0 | 0.28 | 33.33 | 0 | 0.28 | 3.7 | 0 | 0 | 0 | 0 | 207.14 | 452.38 | 0 |
| 20Q3 (4) | 0.18 | -89.77 | 0.0 | -0.48 | -242.86 | 0.0 | -0.15 | -7.14 | 0.0 | 0.02 | -89.47 | 0.0 | -0.3 | -118.52 | 0.0 | 0.14 | 7.69 | 0.0 | 0 | 0 | 0.0 | 1.94 | 101.68 | 0.0 | 0.4 | 37.93 | 0.0 | 0.21 | 0.0 | 0.0 | 0.27 | -49.06 | 0.0 | 0 | 0 | 0.0 | 37.50 | -84.23 | 0.0 |
| 20Q2 (3) | 1.76 | 0 | 0.0 | -0.14 | 0 | 0.0 | -0.14 | 0 | 0.0 | 0.19 | 0 | 0.0 | 1.62 | 0 | 0.0 | 0.13 | 0 | 0.0 | 0 | 0 | 0.0 | 0.96 | 0 | 0.0 | 0.29 | 0 | 0.0 | 0.21 | 0 | 0.0 | 0.53 | 0 | 0.0 | 0 | 0 | 0.0 | 237.84 | 0 | 0.0 |
