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) | 6.18 | 11.55 | 0.36 | -71.2 | -5.08 | 0 | -0.02 | 0 | 6.54 | -3.68 | 0.02 | -33.33 | 0.06 | 500.0 | 0.17 | -50.13 | 4.67 | 11.72 | 4.36 | 38.85 | 0.12 | 0.0 | 0.4 | 5.26 | 126.64 | -16.79 |
| 2022 (9) | 5.54 | 55.62 | 1.25 | 0 | -4.52 | 0 | -0.06 | 0 | 6.79 | 0 | 0.03 | 0 | 0.01 | 0 | 0.33 | 0 | 4.18 | 8.85 | 3.14 | -9.51 | 0.12 | 0.0 | 0.38 | -25.49 | 152.20 | 75.28 |
| 2021 (8) | 3.56 | -20.89 | -5.17 | 0 | -0.82 | 0 | -0.39 | 0 | -1.61 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 3.84 | -37.15 | 3.47 | -31.29 | 0.12 | -14.29 | 0.51 | -13.56 | 86.83 | 11.53 |
| 2020 (7) | 4.5 | -44.38 | -1.35 | 0 | 0.42 | 0 | -0.17 | 0 | 3.15 | -26.23 | 0.01 | 0.0 | -0.06 | 0 | 0.09 | 28.76 | 6.11 | 1.5 | 5.05 | -6.65 | 0.14 | -6.67 | 0.59 | -11.94 | 77.85 | -40.05 |
| 2019 (6) | 8.09 | 56.18 | -3.82 | 0 | -5.27 | 0 | -0.35 | 0 | 4.27 | -5.95 | 0.01 | -66.67 | 0 | 0 | 0.07 | -62.31 | 6.02 | 17.58 | 5.41 | 12.94 | 0.15 | 400.0 | 0.67 | 21.82 | 129.86 | 34.62 |
| 2018 (5) | 5.18 | 93.28 | -0.64 | 0 | -5.79 | 0 | -0.11 | 0 | 4.54 | 104.5 | 0.03 | 50.0 | 0 | 0 | 0.18 | 37.35 | 5.12 | 72.97 | 4.79 | 49.69 | 0.03 | 0.0 | 0.55 | 37.5 | 96.46 | 30.66 |
| 2017 (4) | 2.68 | -42.74 | -0.46 | 0 | -1.45 | 0 | -0.38 | 0 | 2.22 | -38.16 | 0.02 | 0 | 0 | 0 | 0.13 | 0 | 2.96 | -8.07 | 3.2 | 13.88 | 0.03 | 0.0 | 0.4 | 81.82 | 73.83 | -51.73 |
| 2016 (3) | 4.68 | 56.52 | -1.09 | 0 | 0.08 | 0 | 0.05 | 0 | 3.59 | 21.28 | 0 | 0 | 0 | 0 | -0.00 | 0 | 3.22 | 30.36 | 2.81 | 24.89 | 0.03 | 0.0 | 0.22 | 266.67 | 152.94 | 19.69 |
| 2015 (2) | 2.99 | 433.93 | -0.03 | 0 | -1.7 | 0 | -0.03 | 0 | 2.96 | 0 | 0.04 | -69.23 | 0 | 0 | 0.38 | -71.92 | 2.47 | 54.37 | 2.25 | 17.19 | 0.03 | 0.0 | 0.06 | 0 | 127.78 | 344.94 |
| 2014 (1) | 0.56 | -68.18 | -10.84 | 0 | 4.52 | 51.17 | -0.34 | 0 | -10.28 | 0 | 0.13 | 160.0 | 0 | 0 | 1.35 | 154.31 | 1.6 | 34.45 | 1.92 | 66.96 | 0.03 | 0.0 | 0 | 0 | 28.72 | -80.75 |
| 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) | 0.71 | -84.33 | -2.74 | -0.16 | -107.62 | 76.12 | -0.11 | 98.69 | -121.15 | 0.02 | 100.0 | 125.0 | 0.55 | -91.7 | 816.67 | 0.03 | 0 | 200.0 | 0 | -100.0 | 0 | 0.81 | 0 | 118.92 | 1.66 | 10.67 | 52.29 | 1.93 | 14.88 | 40.88 | 0.04 | 0.0 | 33.33 | 0.11 | 10.0 | 10.0 | 34.13 | -86.29 | -29.86 |
| 24Q2 (19) | 4.53 | 1324.32 | 24.45 | 2.1 | 2725.0 | 468.42 | -8.42 | -9255.56 | -208.42 | 0.01 | 150.0 | -88.89 | 6.63 | 1573.33 | 115.96 | 0 | 0 | 0 | 0.03 | 0 | 0 | -0.00 | 0 | 0 | 1.5 | 6.38 | 15.38 | 1.68 | 13.51 | 27.27 | 0.04 | 33.33 | 33.33 | 0.1 | 0.0 | 0.0 | 248.90 | 1183.06 | -0.85 |
| 24Q1 (18) | -0.37 | -131.09 | -159.68 | -0.08 | -104.6 | 42.86 | -0.09 | 96.77 | -12.5 | -0.02 | -300.0 | 60.0 | -0.45 | -115.36 | -193.75 | 0 | 0 | 0 | 0 | -100.0 | 0 | -0.00 | 0 | 0 | 1.41 | 14.63 | 34.29 | 1.48 | 66.29 | 89.74 | 0.03 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | -22.98 | -119.7 | -133.73 |
| 23Q4 (17) | 1.19 | 63.01 | 197.5 | 1.74 | 359.7 | 5900.0 | -2.79 | -636.54 | -365.0 | 0.01 | 112.5 | 150.0 | 2.93 | 4783.33 | 691.89 | 0 | -100.0 | 0 | 0.06 | 0 | 500.0 | -0.00 | -100.0 | 0 | 1.23 | 12.84 | 5.13 | 0.89 | -35.04 | -12.75 | 0.03 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 116.67 | 139.73 | 235.42 |
| 23Q3 (16) | 0.73 | -79.95 | 180.77 | -0.67 | -17.54 | -709.09 | 0.52 | 119.05 | 842.86 | -0.08 | -188.89 | -166.67 | 0.06 | -98.05 | -83.78 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.37 | 0 | 0 | 1.09 | -16.15 | 9.0 | 1.37 | 3.79 | 73.42 | 0.03 | 0.0 | 0.0 | 0.1 | 0.0 | 11.11 | 48.67 | -80.61 | 70.33 |
| 23Q2 (15) | 3.64 | 487.1 | -21.21 | -0.57 | -307.14 | -5600.0 | -2.73 | -3312.5 | 27.78 | 0.09 | 280.0 | 400.0 | 3.07 | 539.58 | -33.41 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 1.3 | 23.81 | 30.0 | 1.32 | 69.23 | 46.67 | 0.03 | 0.0 | 0.0 | 0.1 | 0.0 | 11.11 | 251.03 | 268.45 | -44.58 |
| 23Q1 (14) | 0.62 | 55.0 | 129.63 | -0.14 | -366.67 | -111.86 | -0.08 | 86.67 | 0.0 | -0.05 | -150.0 | -200.0 | 0.48 | 29.73 | -66.9 | 0 | 0 | 0 | 0 | -100.0 | 0 | -0.00 | 0 | 0 | 1.05 | -10.26 | 3.96 | 0.78 | -23.53 | 81.4 | 0.03 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 68.13 | 95.88 | 41.31 |
| 22Q4 (13) | 0.4 | 53.85 | 21.21 | -0.03 | -127.27 | 98.3 | -0.6 | -757.14 | -650.0 | -0.02 | 33.33 | 94.74 | 0.37 | 0.0 | 125.87 | 0 | 0 | 0 | 0.01 | 0 | 0 | -0.00 | 0 | 0 | 1.17 | 17.0 | 12.5 | 1.02 | 29.11 | 6.25 | 0.03 | 0.0 | 0.0 | 0.1 | 11.11 | 0.0 | 34.78 | 21.74 | 14.89 |
| 22Q3 (12) | 0.26 | -94.37 | 181.25 | 0.11 | 1200.0 | 114.86 | -0.07 | 98.15 | 90.28 | -0.03 | 0.0 | -200.0 | 0.37 | -91.97 | 134.91 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 1.0 | 0.0 | 31.58 | 0.79 | -12.22 | 19.7 | 0.03 | 0.0 | 0.0 | 0.09 | 0.0 | -30.77 | 28.57 | -93.69 | 173.21 |
| 22Q2 (11) | 4.62 | 1611.11 | 21.58 | -0.01 | -100.85 | 99.62 | -3.78 | -4625.0 | -6400.0 | -0.03 | -160.0 | 0 | 4.61 | 217.93 | 284.17 | 0.03 | 0 | 0 | 0 | 0 | 0 | 1.53 | 0 | 0 | 1.0 | -0.99 | 23.46 | 0.9 | 109.3 | 36.36 | 0.03 | 0.0 | 0.0 | 0.09 | -10.0 | -35.71 | 452.94 | 839.43 | -1.07 |
| 22Q1 (10) | 0.27 | -18.18 | 203.85 | 1.18 | 167.05 | 2066.67 | -0.08 | 0.0 | 0.0 | 0.05 | 113.16 | 400.0 | 1.45 | 201.4 | 553.12 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 1.01 | -2.88 | -17.89 | 0.43 | -55.21 | -63.87 | 0.03 | 0.0 | 0.0 | 0.1 | 0.0 | -28.57 | 48.21 | 59.25 | 352.2 |
| 21Q4 (9) | 0.33 | 203.12 | -10.81 | -1.76 | -137.84 | -245.1 | -0.08 | 88.89 | -115.38 | -0.38 | -3700.0 | -137.5 | -1.43 | -34.91 | -921.43 | 0 | 0 | -100.0 | 0 | 0 | 100.0 | -0.00 | 0 | -100.0 | 1.04 | 36.84 | -35.0 | 0.96 | 45.45 | -29.93 | 0.03 | 0.0 | 0.0 | 0.1 | -23.08 | -33.33 | 30.28 | 177.58 | 26.83 |
| 21Q3 (8) | -0.32 | -108.42 | -540.0 | -0.74 | 71.54 | -72.09 | -0.72 | -1300.0 | -256.52 | -0.01 | 0 | 75.0 | -1.06 | -188.33 | -120.83 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.76 | -6.17 | -50.0 | 0.66 | 0.0 | -46.34 | 0.03 | 0.0 | 0.0 | 0.13 | -7.14 | -13.33 | -39.02 | -108.52 | -1000.49 |
| 21Q2 (7) | 3.8 | 1561.54 | 1909.52 | -2.6 | -4233.33 | -2788.89 | 0.06 | 175.0 | 104.08 | 0 | -100.0 | -100.0 | 1.2 | 475.0 | 500.0 | 0 | 0 | 0 | 0 | 0 | -100.0 | -0.00 | 0 | 0 | 0.81 | -34.15 | -42.55 | 0.66 | -44.54 | -42.11 | 0.03 | 0.0 | -25.0 | 0.14 | 0.0 | -6.67 | 457.83 | 2494.81 | 2999.6 |
| 21Q1 (6) | -0.26 | -170.27 | -105.94 | -0.06 | 88.24 | 81.25 | -0.08 | -115.38 | -108.79 | 0.01 | 106.25 | 200.0 | -0.32 | -128.57 | -107.88 | 0 | -100.0 | 0 | 0 | 100.0 | 0 | -0.00 | -100.0 | 0 | 1.23 | -23.12 | -22.15 | 1.19 | -13.14 | -9.16 | 0.03 | 0.0 | -25.0 | 0.14 | -6.67 | 0.0 | -19.12 | -180.09 | -106.5 |
| 20Q4 (5) | 0.37 | 840.0 | 32.14 | -0.51 | -18.6 | -537.5 | 0.52 | 13.04 | 134.9 | -0.16 | -300.0 | 38.46 | -0.14 | 70.83 | -170.0 | 0.01 | 0 | 0 | -0.06 | 0 | -175.0 | 0.33 | 0 | 0 | 1.6 | 5.26 | 1.91 | 1.37 | 11.38 | 3.79 | 0.03 | 0.0 | -25.0 | 0.15 | 0.0 | -6.25 | 23.87 | 773.16 | 29.59 |
| 20Q3 (4) | -0.05 | 76.19 | 0.0 | -0.43 | -377.78 | 0.0 | 0.46 | 131.29 | 0.0 | -0.04 | -200.0 | 0.0 | -0.48 | -60.0 | 0.0 | 0 | 0 | 0.0 | 0 | -100.0 | 0.0 | -0.00 | 0 | 0.0 | 1.52 | 7.8 | 0.0 | 1.23 | 7.89 | 0.0 | 0.03 | -25.0 | 0.0 | 0.15 | 0.0 | 0.0 | -3.55 | 77.54 | 0.0 |
| 20Q2 (3) | -0.21 | -104.79 | 0.0 | -0.09 | 71.88 | 0.0 | -1.47 | -261.54 | 0.0 | 0.04 | 500.0 | 0.0 | -0.3 | -107.39 | 0.0 | 0 | 0 | 0.0 | 0.01 | 0 | 0.0 | -0.00 | 0 | 0.0 | 1.41 | -10.76 | 0.0 | 1.14 | -12.98 | 0.0 | 0.04 | 0.0 | 0.0 | 0.15 | 7.14 | 0.0 | -15.79 | -105.37 | 0.0 |
| 20Q1 (2) | 4.38 | 1464.29 | 0.0 | -0.32 | -300.0 | 0.0 | 0.91 | 161.07 | 0.0 | -0.01 | 96.15 | 0.0 | 4.06 | 1930.0 | 0.0 | 0 | 0 | 0.0 | 0 | -100.0 | 0.0 | -0.00 | 0 | 0.0 | 1.58 | 0.64 | 0.0 | 1.31 | -0.76 | 0.0 | 0.04 | 0.0 | 0.0 | 0.14 | -12.5 | 0.0 | 293.96 | 1495.78 | 0.0 |
| 19Q4 (1) | 0.28 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | -1.49 | 0.0 | 0.0 | -0.26 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 1.57 | 0.0 | 0.0 | 1.32 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 18.42 | 0.0 | 0.0 |
