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) | 6.54 | 51.39 | -2.74 | 0 | -3.13 | 0 | 0.14 | 0 | 3.8 | -6.4 | 0.28 | -9.68 | 0 | 0 | 1.21 | -14.93 | 4.98 | 40.68 | 4.21 | 27.19 | 1.37 | -4.2 | 0.06 | 20.0 | 115.96 | 28.57 |
| 2022 (9) | 4.32 | 35.42 | -0.26 | 0 | -5.64 | 0 | -0.32 | 0 | 4.06 | -42.17 | 0.31 | 0.0 | 0 | 0 | 1.42 | -7.6 | 3.54 | 13.1 | 3.31 | -14.25 | 1.43 | -7.74 | 0.05 | 0.0 | 90.19 | 54.37 |
| 2021 (8) | 3.19 | -44.04 | 3.83 | 0 | -4.82 | 0 | 0.28 | 1300.0 | 7.02 | 39.56 | 0.31 | -60.26 | 0 | 0 | 1.54 | -57.24 | 3.13 | -29.02 | 3.86 | 17.33 | 1.55 | -5.49 | 0.05 | -16.67 | 58.42 | -48.85 |
| 2020 (7) | 5.7 | 23.64 | -0.67 | 0 | -4.22 | 0 | 0.02 | -75.0 | 5.03 | -9.21 | 0.78 | -62.86 | 0 | 0 | 3.59 | -65.1 | 4.41 | 27.09 | 3.29 | -28.32 | 1.64 | 0.61 | 0.06 | -14.29 | 114.23 | 55.86 |
| 2019 (6) | 4.61 | 35.19 | 0.93 | 0 | -3.88 | 0 | 0.08 | 0 | 5.54 | 601.27 | 2.1 | -27.08 | 0 | 0 | 10.29 | -34.91 | 3.47 | 36.61 | 4.59 | 112.5 | 1.63 | 13.19 | 0.07 | 0.0 | 73.29 | -21.12 |
| 2018 (5) | 3.41 | -15.17 | -2.62 | 0 | -1.47 | 0 | -0.06 | 0 | 0.79 | -47.68 | 2.88 | 16.13 | 0 | 0 | 15.81 | 10.58 | 2.54 | -16.99 | 2.16 | -8.86 | 1.44 | 29.73 | 0.07 | 16.67 | 92.92 | -18.18 |
| 2017 (4) | 4.02 | 18.24 | -2.51 | 0 | -1.63 | 0 | 0.33 | 0 | 1.51 | 0 | 2.48 | -71.1 | 0 | 0 | 14.29 | -71.85 | 3.06 | -24.63 | 2.37 | -28.83 | 1.11 | 68.18 | 0.06 | -25.0 | 113.56 | 35.94 |
| 2016 (3) | 3.4 | -0.29 | -8.67 | 0 | 3.3 | 2438.46 | -0.35 | 0 | -5.27 | 0 | 8.58 | 120.57 | 0 | 0 | 50.77 | 111.69 | 4.06 | 1.25 | 3.33 | -5.13 | 0.66 | 13.79 | 0.08 | -11.11 | 83.54 | 2.4 |
| 2015 (2) | 3.41 | -11.2 | -4.81 | 0 | 0.13 | 0 | -0.24 | 0 | -1.4 | 0 | 3.89 | 33.22 | 0 | 0 | 23.98 | 23.77 | 4.01 | 11.39 | 3.51 | 7.34 | 0.58 | 9.43 | 0.09 | 12.5 | 81.58 | -17.57 |
| 2014 (1) | 3.84 | -1.29 | -3.01 | 0 | -1.38 | 0 | -0.14 | 0 | 0.83 | -70.57 | 2.92 | 192.0 | 0 | 0 | 19.38 | 179.79 | 3.6 | 0.56 | 3.27 | 1.55 | 0.53 | 12.77 | 0.08 | -11.11 | 98.97 | -3.83 |
| 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 | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q1 (20) | 0.62 | -75.2 | -65.36 | -0.77 | -1640.0 | -670.0 | -0.03 | -50.0 | -50.0 | -0.13 | -159.09 | -533.33 | -0.15 | -105.88 | -108.88 | 0.15 | 150.0 | 50.0 | 0 | 0 | 0 | 2.66 | 130.5 | 66.49 | 1.13 | 4.63 | -18.71 | 1.08 | 47.95 | -5.26 | 0.34 | 0.0 | -2.86 | 0.01 | -50.0 | 0.0 | 43.36 | -81.1 | -63.67 |
| 23Q4 (19) | 2.5 | 115.52 | 37.36 | 0.05 | 106.41 | 66.67 | -0.02 | 99.35 | 0.0 | 0.22 | 257.14 | 266.67 | 2.55 | 571.05 | 37.84 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 1.15 | 11.73 | 42.62 | 1.08 | -13.6 | -11.48 | 0.73 | -41.13 | -29.81 | 0.34 | 0.0 | -2.86 | 0.02 | 100.0 | 100.0 | 229.36 | 214.38 | 76.43 |
| 23Q3 (18) | 1.16 | 7.41 | 23.4 | -0.78 | 59.38 | -550.0 | -3.07 | -15250.0 | 19.0 | -0.14 | -1500.0 | 46.15 | 0.38 | 145.24 | -53.66 | 0.06 | 0.0 | -45.45 | 0 | 0 | 0 | 1.03 | 2.07 | -45.27 | 1.25 | -1.57 | 12.61 | 1.24 | 12.73 | 9.73 | 0.34 | 0.0 | -2.86 | 0.01 | 0.0 | 0.0 | 72.96 | -2.05 | 15.64 |
| 23Q2 (17) | 1.08 | -39.66 | -13.6 | -1.92 | -1820.0 | -1820.0 | -0.02 | 0.0 | 98.36 | 0.01 | -66.67 | 125.0 | -0.84 | -149.7 | -173.04 | 0.06 | -40.0 | -33.33 | 0 | 0 | 0 | 1.01 | -36.66 | -45.03 | 1.27 | -8.63 | 92.42 | 1.1 | -3.51 | 86.44 | 0.34 | -2.86 | -5.56 | 0.01 | 0.0 | 0.0 | 74.48 | -37.58 | -42.8 |
| 23Q1 (16) | 1.79 | -1.65 | 477.42 | -0.1 | -433.33 | -42.86 | -0.02 | 0.0 | 96.77 | 0.03 | -50.0 | 130.0 | 1.69 | -8.65 | 604.17 | 0.1 | 100.0 | 66.67 | 0 | 0 | 0 | 1.60 | 97.44 | 31.79 | 1.39 | 13.93 | 148.21 | 1.14 | 9.62 | 103.57 | 0.35 | 0.0 | -5.41 | 0.01 | 0.0 | 0.0 | 119.33 | -8.21 | 261.85 |
| 22Q4 (15) | 1.82 | 93.62 | 62.5 | 0.03 | 125.0 | 175.0 | -0.02 | 99.47 | 99.25 | 0.06 | 123.08 | 0.0 | 1.85 | 125.61 | 71.3 | 0.05 | -54.55 | 25.0 | 0 | 0 | 0 | 0.81 | -57.12 | -1.7 | 1.22 | 9.91 | 121.82 | 1.04 | -7.96 | 160.0 | 0.35 | 0.0 | -5.41 | 0.01 | 0.0 | 0.0 | 130.00 | 106.06 | -9.46 |
| 22Q3 (14) | 0.94 | -24.8 | 56.67 | -0.12 | -20.0 | -103.02 | -3.79 | -210.66 | -628.85 | -0.26 | -550.0 | -620.0 | 0.82 | -28.7 | -82.1 | 0.11 | 22.22 | 57.14 | 0 | 0 | 0 | 1.89 | 2.52 | 25.61 | 1.11 | 68.18 | 65.67 | 1.13 | 91.53 | -45.15 | 0.35 | -2.78 | -7.89 | 0.01 | 0.0 | 0.0 | 63.09 | -51.55 | 157.61 |
| 22Q2 (13) | 1.25 | 303.23 | 115.52 | -0.1 | -42.86 | -25.0 | -1.22 | -96.77 | -134.62 | -0.04 | 60.0 | -150.0 | 1.15 | 379.17 | 130.0 | 0.09 | 50.0 | 50.0 | 0 | 0 | 0 | 1.84 | 51.84 | 50.0 | 0.66 | 17.86 | -14.29 | 0.59 | 5.36 | 9.26 | 0.36 | -2.7 | -7.69 | 0.01 | 0.0 | 0.0 | 130.21 | 294.83 | 111.03 |
| 22Q1 (12) | 0.31 | -72.32 | -65.17 | -0.07 | -75.0 | -75.0 | -0.62 | 76.78 | 44.64 | -0.1 | -266.67 | -211.11 | 0.24 | -77.78 | -71.76 | 0.06 | 50.0 | -53.85 | 0 | 0 | 0 | 1.21 | 47.27 | -46.11 | 0.56 | 1.82 | -51.3 | 0.56 | 40.0 | -34.88 | 0.37 | 0.0 | -7.5 | 0.01 | 0.0 | 0.0 | 32.98 | -77.03 | -52.94 |
| 21Q4 (11) | 1.12 | 86.67 | -46.67 | -0.04 | -101.01 | 66.67 | -2.67 | -413.46 | -210.47 | 0.06 | 20.0 | 185.71 | 1.08 | -76.42 | -45.45 | 0.04 | -42.86 | -80.0 | 0 | 0 | 0 | 0.82 | -45.21 | -78.23 | 0.55 | -17.91 | -52.17 | 0.4 | -80.58 | -50.0 | 0.37 | -2.63 | -9.76 | 0.01 | 0.0 | -50.0 | 143.59 | 486.32 | -15.9 |
| 21Q3 (10) | 0.6 | 3.45 | -55.22 | 3.98 | 5075.0 | 2587.5 | -0.52 | 0.0 | 71.43 | 0.05 | -37.5 | 350.0 | 4.58 | 816.0 | 288.14 | 0.07 | 16.67 | -61.11 | 0 | 0 | 0 | 1.50 | 22.42 | -52.85 | 0.67 | -12.99 | -40.18 | 2.06 | 281.48 | 148.19 | 0.38 | -2.56 | -7.32 | 0.01 | 0.0 | 0.0 | 24.49 | -60.31 | -77.16 |
| 21Q2 (9) | 0.58 | -34.83 | -60.54 | -0.08 | -100.0 | 63.64 | -0.52 | 53.57 | 65.79 | 0.08 | -11.11 | 366.67 | 0.5 | -41.18 | -60.0 | 0.06 | -53.85 | -72.73 | 0 | 0 | 0 | 1.23 | -45.45 | -67.43 | 0.77 | -33.04 | -44.6 | 0.54 | -37.21 | -46.0 | 0.39 | -2.5 | -4.88 | 0.01 | 0.0 | -50.0 | 61.70 | -11.95 | -39.98 |
| 21Q1 (8) | 0.89 | -57.62 | 12.66 | -0.04 | 66.67 | 75.0 | -1.12 | -30.23 | -5500.0 | 0.09 | 228.57 | 200.0 | 0.85 | -57.07 | 34.92 | 0.13 | -35.0 | -27.78 | 0 | 0 | 0 | 2.25 | -40.51 | -38.27 | 1.15 | 0.0 | 53.33 | 0.86 | 7.5 | 30.3 | 0.4 | -2.44 | -2.44 | 0.01 | -50.0 | 0.0 | 70.08 | -58.95 | -4.2 |
| 20Q4 (7) | 2.1 | 56.72 | 138.64 | -0.12 | 25.0 | -104.41 | -0.86 | 52.75 | 72.44 | -0.07 | -250.0 | -146.67 | 1.98 | 67.8 | -45.0 | 0.2 | 11.11 | -42.86 | 0 | 0 | 0 | 3.78 | 18.67 | -48.8 | 1.15 | 2.68 | 88.52 | 0.8 | -3.61 | -64.29 | 0.41 | 0.0 | 0.0 | 0.02 | 100.0 | 0.0 | 170.73 | 59.26 | 418.02 |
| 20Q3 (6) | 1.34 | -8.84 | 20.72 | -0.16 | 27.27 | 42.86 | -1.82 | -19.74 | -149.32 | -0.02 | 33.33 | -150.0 | 1.18 | -5.6 | 42.17 | 0.18 | -18.18 | -25.0 | 0 | 0 | 0 | 3.19 | -15.43 | -30.04 | 1.12 | -19.42 | 7.69 | 0.83 | -17.0 | 0.0 | 0.41 | 0.0 | -2.38 | 0.01 | -50.0 | -50.0 | 107.20 | 4.28 | 22.65 |
| 20Q2 (5) | 1.47 | 86.08 | 2.08 | -0.22 | -37.5 | 82.4 | -1.52 | -7500.0 | -323.53 | -0.03 | -200.0 | 80.0 | 1.25 | 98.41 | 557.89 | 0.22 | 22.22 | -82.4 | 0 | 0 | 0 | 3.77 | 3.39 | -83.21 | 1.39 | 85.33 | 29.91 | 1.0 | 51.52 | 9.89 | 0.41 | 0.0 | 0.0 | 0.02 | 100.0 | 0.0 | 102.80 | 40.53 | -4.34 |
| 20Q1 (4) | 0.79 | -10.23 | 0.0 | -0.16 | -105.88 | 0.0 | -0.02 | 99.36 | 0.0 | 0.03 | -80.0 | 0.0 | 0.63 | -82.5 | 0.0 | 0.18 | -48.57 | 0.0 | 0 | 0 | 0.0 | 3.64 | -50.65 | 0.0 | 0.75 | 22.95 | 0.0 | 0.66 | -70.54 | 0.0 | 0.41 | 0.0 | 0.0 | 0.01 | -50.0 | 0.0 | 73.15 | 121.94 | 0.0 |
| 19Q4 (3) | 0.88 | -20.72 | 0.0 | 2.72 | 1071.43 | 0.0 | -3.12 | -327.4 | 0.0 | 0.15 | 275.0 | 0.0 | 3.6 | 333.73 | 0.0 | 0.35 | 45.83 | 0.0 | 0 | 0 | 0.0 | 7.38 | 62.14 | 0.0 | 0.61 | -41.35 | 0.0 | 2.24 | 169.88 | 0.0 | 0.41 | -2.38 | 0.0 | 0.02 | 0.0 | 0.0 | 32.96 | -62.29 | 0.0 |
| 19Q3 (2) | 1.11 | -22.92 | 0.0 | -0.28 | 77.6 | 0.0 | -0.73 | -207.35 | 0.0 | 0.04 | 126.67 | 0.0 | 0.83 | 336.84 | 0.0 | 0.24 | -80.8 | 0.0 | 0 | 0 | 0.0 | 4.55 | -79.71 | 0.0 | 1.04 | -2.8 | 0.0 | 0.83 | -8.79 | 0.0 | 0.42 | 2.44 | 0.0 | 0.02 | 0.0 | 0.0 | 87.40 | -18.67 | 0.0 |
| 19Q2 (1) | 1.44 | 0.0 | 0.0 | -1.25 | 0.0 | 0.0 | 0.68 | 0.0 | 0.0 | -0.15 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 1.25 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 22.44 | 0.0 | 0.0 | 1.07 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | 0.41 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 107.46 | 0.0 | 0.0 |
