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 | -19.49 | 4.29 | 0 | -8.29 | 0 | -0.35 | 0 | 7.47 | 0 | 0.06 | 20.0 | 0 | 0 | 0.21 | 37.05 | 0.63 | -28.41 | 1.93 | -8.53 | 1.67 | -1.18 | 0 | 0 | 88.33 | -14.8 |
| 2022 (9) | 3.95 | 0 | -4.56 | 0 | 2.8 | 0 | 0.5 | 0 | -0.61 | 0 | 0.05 | -54.55 | 0 | 0 | 0.15 | -55.92 | 0.88 | 72.55 | 2.11 | 91.82 | 1.69 | 6.96 | 0.01 | 0.0 | 103.67 | 0 |
| 2021 (8) | 0 | 0 | 0.83 | 0 | -0.73 | 0 | -0.69 | 0 | 0.83 | -69.93 | 0.11 | -8.33 | 0 | 0 | 0.34 | -20.09 | 0.51 | -22.73 | 1.1 | 27.91 | 1.58 | -0.63 | 0.01 | 0.0 | 0.00 | 0 |
| 2020 (7) | 2.91 | 79.63 | -0.15 | 0 | -0.46 | 0 | 0.14 | 0 | 2.76 | -20.0 | 0.12 | -14.29 | 0 | 0 | 0.43 | -25.16 | 0.66 | 186.96 | 0.86 | 62.26 | 1.59 | -11.67 | 0.01 | 0.0 | 118.29 | 70.87 |
| 2019 (6) | 1.62 | 174.58 | 1.83 | 0 | -2.57 | 0 | -0.21 | 0 | 3.45 | 0 | 0.14 | -63.16 | 0 | 0 | 0.57 | -61.68 | 0.23 | 155.56 | 0.53 | -39.77 | 1.8 | 718.18 | 0.01 | -50.0 | 69.23 | 31.42 |
| 2018 (5) | 0.59 | 90.32 | -1.0 | 0 | -2.37 | 0 | 0.05 | 0 | -0.41 | 0 | 0.38 | 5.56 | 0 | 0 | 1.49 | 3.52 | 0.09 | -65.38 | 0.88 | -62.87 | 0.22 | 37.5 | 0.02 | 0.0 | 52.68 | 333.32 |
| 2017 (4) | 0.31 | -27.91 | 4.34 | 2452.94 | -1.66 | 0 | -0.2 | 0 | 4.65 | 675.0 | 0.36 | 176.92 | 0 | 0 | 1.44 | 173.15 | 0.26 | -75.24 | 2.37 | 347.17 | 0.16 | -27.27 | 0.02 | -33.33 | 12.16 | -77.95 |
| 2016 (3) | 0.43 | 0 | 0.17 | -88.28 | -0.77 | 0 | -0.06 | 0 | 0.6 | -43.4 | 0.13 | -40.91 | 0 | 0 | 0.53 | -39.08 | 1.05 | 2525.0 | 0.53 | -11.67 | 0.22 | -33.33 | 0.03 | -25.0 | 55.13 | 0 |
| 2015 (2) | -0.39 | 0 | 1.45 | -80.19 | -1.68 | 0 | 0.27 | 0 | 1.06 | -80.41 | 0.22 | -24.14 | -1.42 | 0 | 0.87 | -26.86 | 0.04 | 0 | 0.6 | -74.36 | 0.33 | -26.67 | 0.04 | 0.0 | -40.21 | 0 |
| 2014 (1) | -1.91 | 0 | 7.32 | 14540.0 | -4.82 | 0 | -0.35 | 0 | 5.41 | 332.8 | 0.29 | 31.82 | 0.32 | 0 | 1.19 | 53.93 | -1.99 | 0 | 2.34 | 0 | 0.45 | -21.05 | 0.04 | -20.0 | -67.49 | 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) | 1.3 | 42.86 | 165.31 | 0.17 | 240.0 | -88.44 | -1.87 | -136.71 | 34.39 | 0.06 | 124.0 | 700.0 | 1.47 | 53.12 | -25.0 | 0.03 | -25.0 | 200.0 | 0.58 | 0 | 0 | 0.36 | -20.53 | 169.34 | 0.55 | 57.14 | 129.17 | 0.5 | -43.18 | 16.28 | 0.4 | -2.44 | -6.98 | 0 | 0 | 0 | 144.44 | 104.76 | 153.51 |
| 24Q2 (19) | 0.91 | 10.98 | -56.25 | 0.05 | -90.74 | -99.03 | -0.79 | 74.6 | 87.4 | -0.25 | 0 | 3.85 | 0.96 | -29.41 | -86.72 | 0.04 | 300.0 | 100.0 | 0 | 0 | 0 | 0.46 | 198.97 | 83.7 | 0.35 | 488.89 | 118.75 | 0.88 | 576.92 | -38.89 | 0.41 | 0.0 | 0.0 | 0 | 0 | 0 | 70.54 | -53.55 | -37.26 |
| 24Q1 (18) | 0.82 | 925.0 | 57.69 | 0.54 | -3.57 | 118.62 | -3.11 | -204.9 | -268.11 | 0 | 100.0 | 100.0 | 1.36 | 112.5 | 157.14 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.15 | 22.73 | -13.82 | -0.09 | -118.37 | 64.0 | 0.13 | -51.85 | 159.09 | 0.41 | 0.0 | -2.38 | 0 | 0 | 0 | 151.85 | 1190.74 | -41.6 |
| 23Q4 (17) | 0.08 | -83.67 | -89.47 | 0.56 | -61.9 | 3.7 | -1.02 | 64.21 | -492.31 | -0.03 | -200.0 | -137.5 | 0.64 | -67.35 | -50.77 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.13 | -7.63 | 0 | 0.49 | 104.17 | 450.0 | 0.27 | -37.21 | 179.41 | 0.41 | -4.65 | -4.65 | 0 | 0 | 0 | 11.76 | -79.35 | -98.61 |
| 23Q3 (16) | 0.49 | -76.44 | -45.56 | 1.47 | -71.46 | 152.31 | -2.85 | 54.55 | -350.0 | -0.01 | 96.15 | -102.86 | 1.96 | -72.89 | 202.62 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0 | 0.14 | -45.8 | 11.52 | 0.24 | 50.0 | 14.29 | 0.43 | -70.14 | -48.81 | 0.43 | 4.88 | 0.0 | 0 | 0 | 0 | 56.98 | -49.32 | -19.6 |
| 23Q2 (15) | 2.08 | 300.0 | 94.39 | 5.15 | 277.59 | 327.88 | -6.27 | -438.92 | -402.9 | -0.26 | -333.33 | -420.0 | 7.23 | 403.78 | 707.56 | 0.02 | 100.0 | 0 | 0 | 0 | 0 | 0.25 | 40.25 | 0 | 0.16 | 164.0 | -69.23 | 1.44 | 754.55 | 19.01 | 0.41 | -2.38 | -2.38 | 0 | 0 | 0 | 112.43 | -56.76 | 71.28 |
| 23Q1 (14) | 0.52 | -31.58 | -57.38 | -2.9 | -637.04 | -9566.67 | 1.85 | 611.54 | 380.3 | -0.06 | -175.0 | -154.55 | -2.38 | -283.08 | -300.0 | 0.01 | 0 | -75.0 | 0 | 0 | 0 | 0.18 | 0 | -62.75 | -0.25 | -78.57 | -186.21 | -0.22 | 35.29 | -153.66 | 0.42 | -2.33 | 2.44 | 0 | 0 | 0 | 260.00 | -69.21 | 74.75 |
| 22Q4 (13) | 0.76 | -15.56 | 230.43 | 0.54 | 119.22 | 1900.0 | 0.26 | -77.19 | 134.67 | 0.08 | -77.14 | 188.89 | 1.3 | 168.06 | 550.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | -0.14 | -166.67 | -163.64 | -0.34 | -140.48 | -209.68 | 0.43 | 0.0 | 4.88 | 0 | 0 | 0 | 844.44 | 1091.6 | 2543.48 |
| 22Q3 (12) | 0.9 | -15.89 | 257.89 | -2.81 | -24.34 | -28000.0 | 1.14 | -44.93 | 67.65 | 0.35 | 800.0 | 975.0 | -1.91 | -60.5 | -229.31 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.12 | 0 | 0 | 0.21 | -59.62 | -12.5 | 0.84 | -30.58 | 281.82 | 0.43 | 2.38 | 7.5 | 0 | 0 | 0 | 70.87 | 7.95 | 177.08 |
| 22Q2 (11) | 1.07 | -12.3 | 105.77 | -2.26 | -7433.33 | -437.31 | 2.07 | 413.64 | 790.0 | -0.05 | -145.45 | 83.33 | -1.19 | -200.0 | -200.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.52 | 79.31 | 1200.0 | 1.21 | 195.12 | 86.15 | 0.42 | 2.44 | 20.0 | 0 | 0 | 0 | 65.64 | -55.88 | 26.24 |
| 22Q1 (10) | 1.22 | 430.43 | 777.78 | -0.03 | 0.0 | -114.29 | -0.66 | 12.0 | -78.38 | 0.11 | 222.22 | 142.31 | 1.19 | 495.0 | 3866.67 | 0.04 | 33.33 | 33.33 | 0 | 0 | 0 | 0.48 | 47.05 | 2.07 | 0.29 | 31.82 | 2800.0 | 0.41 | 32.26 | 612.5 | 0.41 | 0.0 | -2.38 | 0 | 0 | 0 | 148.78 | 365.75 | 381.03 |
| 21Q4 (9) | 0.23 | 140.35 | -52.08 | -0.03 | -200.0 | -117.65 | -0.75 | -210.29 | -150.0 | -0.09 | -125.0 | -325.0 | 0.2 | 134.48 | -69.23 | 0.03 | 0 | 50.0 | 0 | 0 | 0 | 0.33 | 0 | 31.29 | 0.22 | -8.33 | 266.67 | 0.31 | 40.91 | 210.0 | 0.41 | 2.5 | 10.81 | 0 | 0 | 0 | 31.94 | 134.75 | -68.72 |
| 21Q3 (8) | -0.57 | -209.62 | -196.61 | -0.01 | -101.49 | 66.67 | 0.68 | 326.67 | 211.48 | -0.04 | 86.67 | -136.36 | -0.58 | -148.74 | -203.57 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.24 | 500.0 | -35.14 | 0.22 | -66.15 | 22.22 | 0.4 | 14.29 | 0.0 | 0 | 0 | 0 | -91.94 | -276.8 | -190.38 |
| 21Q2 (7) | 0.52 | 388.89 | -64.38 | 0.67 | 219.05 | 331.03 | -0.3 | 18.92 | -137.97 | -0.3 | -15.38 | -149.18 | 1.19 | 3866.67 | 1.71 | 0.04 | 33.33 | -42.86 | 0 | 0 | 0 | 0.51 | 8.29 | -46.34 | 0.04 | 300.0 | -89.47 | 0.65 | 912.5 | -8.45 | 0.35 | -16.67 | -14.63 | 0 | 0 | 0 | 52.00 | 198.22 | -60.11 |
| 21Q1 (6) | -0.18 | -137.5 | -148.65 | 0.21 | 23.53 | 0 | -0.37 | -23.33 | -8.82 | -0.26 | -750.0 | -136.36 | 0.03 | -95.38 | -91.89 | 0.03 | 50.0 | 0 | 0 | 0 | 0 | 0.47 | 89.14 | 0 | 0.01 | -83.33 | 106.67 | -0.08 | -180.0 | 38.46 | 0.42 | 13.51 | 2.44 | 0 | 0 | 0 | -52.94 | -151.84 | -140.06 |
| 20Q4 (5) | 0.48 | -18.64 | 4900.0 | 0.17 | 666.67 | 383.33 | -0.3 | 50.82 | 3.23 | 0.04 | -63.64 | 136.36 | 0.65 | 16.07 | 1028.57 | 0.02 | -50.0 | -60.0 | 0 | 0 | 0 | 0.25 | -54.52 | -73.68 | 0.06 | -83.78 | 200.0 | 0.1 | -44.44 | 166.67 | 0.37 | -7.5 | -13.95 | 0 | 0 | 0 | 102.13 | 0.4 | 2959.57 |
| 20Q3 (4) | 0.59 | -59.59 | 0.0 | -0.03 | 89.66 | 0.0 | -0.61 | -177.22 | 0.0 | 0.11 | -81.97 | 0.0 | 0.56 | -52.14 | 0.0 | 0.04 | -42.86 | 0.0 | 0 | 0 | 0.0 | 0.54 | -42.39 | 0.0 | 0.37 | -2.63 | 0.0 | 0.18 | -74.65 | 0.0 | 0.4 | -2.44 | 0.0 | 0 | 0 | 0.0 | 101.72 | -21.97 | 0.0 |
| 20Q2 (3) | 1.46 | 294.59 | 0.0 | -0.29 | 0 | 0.0 | 0.79 | 332.35 | 0.0 | 0.61 | 654.55 | 0.0 | 1.17 | 216.22 | 0.0 | 0.07 | 0 | 0.0 | 0 | 0 | 0.0 | 0.95 | 0 | 0.0 | 0.38 | 353.33 | 0.0 | 0.71 | 646.15 | 0.0 | 0.41 | 0.0 | 0.0 | 0 | 0 | 0.0 | 130.36 | -1.35 | 0.0 |
| 20Q1 (2) | 0.37 | 3800.0 | 0.0 | 0 | 100.0 | 0.0 | -0.34 | -9.68 | 0.0 | -0.11 | 0.0 | 0.0 | 0.37 | 628.57 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | -0.15 | -150.0 | 0.0 | -0.13 | 13.33 | 0.0 | 0.41 | -4.65 | 0.0 | 0 | 0 | 0.0 | 132.14 | 3800.0 | 0.0 |
| 19Q4 (1) | -0.01 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | -0.31 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.94 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -3.57 | 0.0 | 0.0 |
