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) | 3.18 | 257.3 | -0.54 | 0 | -1.41 | 0 | 0 | 0 | 2.64 | 177.89 | 0.09 | -47.06 | -0.04 | 0 | 0.76 | -44.23 | 0.04 | 0 | 0.17 | 0 | 1.9 | -3.06 | 0.04 | 0.0 | 150.71 | 0 |
| 2022 (9) | 0.89 | -37.32 | 0.06 | -75.0 | -1.42 | 0 | -0.01 | 0 | 0.95 | -42.77 | 0.17 | -29.17 | 0 | 0 | 1.37 | -38.13 | -1.3 | 0 | -2.11 | 0 | 1.96 | -11.31 | 0.04 | 33.33 | 0.00 | 0 |
| 2021 (8) | 1.42 | -17.92 | 0.24 | 0 | -1.65 | 0 | -0.02 | 0 | 1.66 | 40.68 | 0.24 | -63.64 | 0 | 0 | 2.21 | -54.14 | -2.52 | 0 | -2.61 | 0 | 2.21 | -8.68 | 0.03 | 50.0 | 0.00 | 0 |
| 2020 (7) | 1.73 | -38.21 | -0.55 | 0 | -2.01 | 0 | 0.04 | 0 | 1.18 | -6.35 | 0.66 | -42.61 | 0 | 0 | 4.83 | -33.67 | -2.34 | 0 | -1.87 | 0 | 2.42 | -6.92 | 0.02 | -33.33 | 303.51 | 127.63 |
| 2019 (6) | 2.8 | 0 | -1.54 | 0 | -2.45 | 0 | 0 | 0 | 1.26 | 82.61 | 1.15 | 94.92 | 0 | 0 | 7.28 | 101.21 | -0.91 | 0 | -0.53 | 0 | 2.6 | 504.65 | 0.03 | -25.0 | 133.33 | 0 |
| 2018 (5) | -0.55 | 0 | 1.24 | 0 | -0.08 | 0 | 0 | 0 | 0.69 | 0 | 0.59 | -36.56 | 0 | 0 | 3.62 | -37.26 | 0.03 | 0 | 0.15 | 0 | 0.43 | -4.44 | 0.04 | 0.0 | -88.71 | 0 |
| 2017 (4) | 0.13 | -94.67 | -1.24 | 0 | -0.19 | 0 | 0.05 | 0 | -1.11 | 0 | 0.93 | -13.89 | -0.19 | 0 | 5.77 | 2.5 | -0.74 | 0 | -0.58 | 0 | 0.45 | 0.0 | 0.04 | 33.33 | 0.00 | 0 |
| 2016 (3) | 2.44 | 313.56 | -3.07 | 0 | -0.99 | 0 | -0.05 | 0 | -0.63 | 0 | 1.08 | 66.15 | 0 | 0 | 5.62 | 92.89 | -0.07 | 0 | 0.15 | -83.87 | 0.45 | 21.62 | 0.03 | -25.0 | 387.30 | 779.63 |
| 2015 (2) | 0.59 | -53.54 | 0.64 | 88.24 | -1.19 | 0 | 0.11 | 0 | 1.23 | -23.6 | 0.65 | 103.12 | 0 | 0 | 2.92 | 140.94 | 0.97 | -31.69 | 0.93 | -26.77 | 0.37 | -28.85 | 0.04 | -42.86 | 44.03 | -35.52 |
| 2014 (1) | 1.27 | 118.97 | 0.34 | 112.5 | 1.23 | 0 | -0.01 | 0 | 1.61 | 117.57 | 0.32 | -41.82 | 0 | 0 | 1.21 | -29.17 | 1.42 | 11.81 | 1.27 | 73.97 | 0.52 | -27.78 | 0.07 | -12.5 | 68.28 | 80.12 |
| 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) | 0.15 | 850.0 | -84.04 | -0.06 | -100.0 | 53.85 | -0.36 | 0.0 | -2.86 | 0.01 | 0 | 125.0 | 0.09 | 280.0 | -88.89 | 0.06 | 200.0 | 100.0 | 0 | 0 | 0 | 2.22 | 170.0 | 116.3 | -0.34 | -9.68 | -780.0 | -0.26 | -4.0 | -425.0 | 0.49 | 4.26 | 4.26 | 0.01 | 0.0 | 0.0 | 62.50 | 818.75 | -62.77 |
| 24Q2 (19) | -0.02 | -102.78 | -102.13 | -0.03 | 90.91 | 80.0 | -0.36 | -2.86 | -2.86 | 0 | -100.0 | -100.0 | -0.05 | -112.82 | -106.33 | 0.02 | 0 | 0.0 | 0 | 0 | 0 | 0.82 | 0 | 21.81 | -0.31 | -720.0 | -3200.0 | -0.25 | -377.78 | -725.0 | 0.47 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -8.70 | -106.88 | -104.81 |
| 24Q1 (18) | 0.72 | -32.71 | 213.04 | -0.33 | -106.25 | -230.0 | -0.35 | 0.0 | 2.78 | 0.01 | 200.0 | -50.0 | 0.39 | -57.14 | 200.0 | 0 | -100.0 | -100.0 | 0 | 100.0 | 0 | -0.00 | -100.0 | -100.0 | 0.05 | 350.0 | 600.0 | 0.09 | 125.0 | 350.0 | 0.47 | 0.0 | -2.08 | 0.01 | 0.0 | 0.0 | 126.32 | -38.61 | 180.09 |
| 23Q4 (17) | 1.07 | 13.83 | 40.79 | -0.16 | -23.08 | -6.67 | -0.35 | 0.0 | 2.78 | -0.01 | 75.0 | 50.0 | 0.91 | 12.35 | 49.18 | 0.03 | 0.0 | -80.0 | -0.04 | 0 | 0 | 1.03 | 0.69 | -78.21 | -0.02 | -140.0 | 93.55 | 0.04 | -50.0 | 105.8 | 0.47 | 0.0 | -4.08 | 0.01 | 0.0 | 0.0 | 205.77 | 22.59 | 0 |
| 23Q3 (16) | 0.94 | 0.0 | 1442.86 | -0.13 | 13.33 | -750.0 | -0.35 | 0.0 | -2.94 | -0.04 | -200.0 | 0.0 | 0.81 | 2.53 | 1720.0 | 0.03 | 50.0 | 0 | 0 | 0 | 0 | 1.03 | 52.05 | 0 | 0.05 | 400.0 | 116.13 | 0.08 | 100.0 | 113.33 | 0.47 | 0.0 | -4.08 | 0.01 | 0.0 | 0.0 | 167.86 | -7.14 | 0 |
| 23Q2 (15) | 0.94 | 308.7 | 754.55 | -0.15 | -50.0 | -175.0 | -0.35 | 2.78 | 5.41 | 0.04 | 100.0 | 0.0 | 0.79 | 507.69 | 154.84 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0 | 0.68 | 102.7 | -4.73 | 0.01 | 200.0 | 101.39 | 0.04 | 100.0 | 104.88 | 0.47 | -2.08 | -4.08 | 0.01 | 0.0 | 0.0 | 180.77 | 300.84 | 0 |
| 23Q1 (14) | 0.23 | -69.74 | 155.56 | -0.1 | 33.33 | -400.0 | -0.36 | 0.0 | 0.0 | 0.02 | 200.0 | 0 | 0.13 | -78.69 | 85.71 | 0.01 | -93.33 | 0 | 0 | 0 | 0 | 0.33 | -92.98 | 0 | -0.01 | 96.77 | -133.33 | 0.02 | 102.9 | 100.0 | 0.48 | -2.04 | -2.04 | 0.01 | 0.0 | 0.0 | 45.10 | 0 | 155.56 |
| 22Q4 (13) | 0.76 | 1185.71 | -14.61 | -0.15 | -850.0 | -400.0 | -0.36 | -5.88 | -9.09 | -0.02 | 50.0 | -100.0 | 0.61 | 1320.0 | -35.11 | 0.15 | 0 | 200.0 | 0 | 0 | 0 | 4.75 | 0 | 223.73 | -0.31 | 0.0 | -3.33 | -0.69 | -15.0 | -60.47 | 0.49 | 0.0 | -2.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 22Q3 (12) | -0.07 | -163.64 | -120.0 | 0.02 | -90.0 | -77.78 | -0.34 | 8.11 | 29.17 | -0.04 | -200.0 | 80.95 | -0.05 | -116.13 | -111.36 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.31 | 56.94 | 59.21 | -0.6 | 26.83 | 25.0 | 0.49 | 0.0 | -10.91 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q2 (11) | 0.11 | 22.22 | 237.5 | 0.2 | 1100.0 | -16.67 | -0.37 | -2.78 | 9.76 | 0.04 | 0 | -76.47 | 0.31 | 342.86 | 93.75 | 0.02 | 0 | 100.0 | 0 | 0 | 0 | 0.71 | 0 | 47.52 | -0.72 | -2500.0 | 26.53 | -0.82 | -8300.0 | 7.87 | 0.49 | 0.0 | -14.04 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 22Q1 (10) | 0.09 | -89.89 | -66.67 | -0.02 | -140.0 | 84.62 | -0.36 | -9.09 | 16.28 | 0 | 100.0 | -100.0 | 0.07 | -92.55 | -50.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.03 | 110.0 | 106.25 | 0.01 | 102.33 | 102.08 | 0.49 | -2.0 | -16.95 | 0.01 | 0.0 | 0.0 | 17.65 | -98.41 | -92.16 |
| 21Q4 (9) | 0.89 | 154.29 | 41.27 | 0.05 | -44.44 | 0 | -0.33 | 31.25 | 23.26 | -0.01 | 95.24 | 50.0 | 0.94 | 113.64 | 49.21 | 0.05 | 25.0 | -28.57 | 0 | 0 | 0 | 1.47 | -16.79 | -17.05 | -0.3 | 60.53 | 33.33 | -0.43 | 46.25 | 0.0 | 0.5 | -9.09 | -15.25 | 0.01 | 0.0 | 0 | 1112.50 | 0 | 182.54 |
| 21Q3 (8) | 0.35 | 537.5 | -39.66 | 0.09 | -62.5 | 169.23 | -0.48 | -17.07 | 12.73 | -0.21 | -223.53 | -450.0 | 0.44 | 175.0 | -2.22 | 0.04 | 300.0 | -60.0 | 0 | 0 | 0 | 1.76 | 266.52 | -39.91 | -0.76 | 22.45 | -72.73 | -0.8 | 10.11 | -70.21 | 0.55 | -3.51 | 1.85 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 21Q2 (7) | -0.08 | -129.63 | -122.86 | 0.24 | 284.62 | 400.0 | -0.41 | 4.65 | 8.89 | 0.17 | 750.0 | 0 | 0.16 | 14.29 | -40.74 | 0.01 | -92.86 | -94.12 | 0 | 0 | 0 | 0.48 | -89.42 | -91.15 | -0.98 | -104.17 | -28.95 | -0.89 | -85.42 | -206.9 | 0.57 | -3.39 | -6.56 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 21Q1 (6) | 0.27 | -57.14 | 58.82 | -0.13 | 0 | 60.61 | -0.43 | 0.0 | 24.56 | 0.02 | 200.0 | 0 | 0.14 | -77.78 | 187.5 | 0.14 | 100.0 | -56.25 | 0 | 0 | 0 | 4.55 | 157.14 | -54.83 | -0.48 | -6.67 | 31.43 | -0.48 | -11.63 | 29.41 | 0.59 | 0.0 | -11.94 | 0.01 | 0 | 0.0 | 225.00 | -42.86 | 0 |
| 20Q4 (5) | 0.63 | 8.62 | -43.75 | 0 | 100.0 | -100.0 | -0.43 | 21.82 | 28.33 | -0.02 | -133.33 | 0 | 0.63 | 40.0 | -55.32 | 0.07 | -30.0 | -73.08 | 0 | 0 | 0 | 1.77 | -39.72 | -70.02 | -0.45 | -2.27 | -275.0 | -0.43 | 8.51 | -514.29 | 0.59 | 9.26 | -19.18 | 0 | -100.0 | -100.0 | 393.75 | -45.69 | 135.55 |
| 20Q3 (4) | 0.58 | 65.71 | 0.0 | -0.13 | -62.5 | 0.0 | -0.55 | -22.22 | 0.0 | 0.06 | 0 | 0.0 | 0.45 | 66.67 | 0.0 | 0.1 | -41.18 | 0.0 | 0 | 0 | 0.0 | 2.93 | -46.01 | 0.0 | -0.44 | 42.11 | 0.0 | -0.47 | -62.07 | 0.0 | 0.54 | -11.48 | 0.0 | 0.01 | 0.0 | 0.0 | 725.00 | 583.57 | 0.0 |
| 20Q2 (3) | 0.35 | 105.88 | 0.0 | -0.08 | 75.76 | 0.0 | -0.45 | 21.05 | 0.0 | 0 | 0 | 0.0 | 0.27 | 268.75 | 0.0 | 0.17 | -46.88 | 0.0 | 0 | 0 | 0.0 | 5.43 | -46.03 | 0.0 | -0.76 | -8.57 | 0.0 | -0.29 | 57.35 | 0.0 | 0.61 | -8.96 | 0.0 | 0.01 | 0.0 | 0.0 | 106.06 | 0 | 0.0 |
| 20Q1 (2) | 0.17 | -84.82 | 0.0 | -0.33 | -213.79 | 0.0 | -0.57 | 5.0 | 0.0 | 0 | 0 | 0.0 | -0.16 | -111.35 | 0.0 | 0.32 | 23.08 | 0.0 | 0 | 0 | 0.0 | 10.06 | 70.68 | 0.0 | -0.7 | -483.33 | 0.0 | -0.68 | -871.43 | 0.0 | 0.67 | -8.22 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 1.12 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | -0.6 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.41 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5.90 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 167.16 | 0.0 | 0.0 |
