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) | 4.24 | 47.74 | -2.31 | 0 | -2.3 | 0 | 0.16 | 0 | 1.93 | 20.62 | 0.92 | -16.36 | -1.41 | 0 | 3.97 | -3.66 | 1.62 | -34.15 | 1.07 | -32.28 | 1.31 | 2.34 | 0.05 | 0.0 | 174.49 | 76.92 |
| 2022 (9) | 2.87 | 222.47 | -1.27 | 0 | -0.49 | 0 | -0.01 | 0 | 1.6 | 153.97 | 1.1 | 42.86 | -0.18 | 0 | 4.12 | 11.6 | 2.46 | 74.47 | 1.58 | 105.19 | 1.28 | 2.4 | 0.05 | 0.0 | 98.63 | 129.39 |
| 2021 (8) | 0.89 | -59.36 | -0.26 | 0 | -1.48 | 0 | 0 | 0 | 0.63 | -85.31 | 0.77 | 22.22 | 0 | 0 | 3.69 | 11.79 | 1.41 | 101.43 | 0.77 | -60.1 | 1.25 | -6.02 | 0.05 | 150.0 | 43.00 | -35.61 |
| 2020 (7) | 2.19 | -43.12 | 2.1 | 0 | -1.4 | 0 | -0.05 | 0 | 4.29 | 47.42 | 0.63 | -40.0 | 0 | 0 | 3.30 | -25.97 | 0.7 | -38.6 | 1.93 | 164.38 | 1.33 | -7.64 | 0.02 | 0.0 | 66.77 | -62.02 |
| 2019 (6) | 3.85 | 50.39 | -0.94 | 0 | -2.27 | 0 | 0.06 | 0 | 2.91 | 0 | 1.05 | -64.65 | 0 | 0 | 4.46 | -58.11 | 1.14 | -32.14 | 0.73 | -31.78 | 1.44 | 33.33 | 0.02 | -50.0 | 175.80 | 50.39 |
| 2018 (5) | 2.56 | 67.32 | -2.63 | 0 | -0.05 | 0 | -0.02 | 0 | -0.07 | 0 | 2.97 | 44.88 | 0.01 | 0 | 10.65 | 18.69 | 1.68 | -12.95 | 1.07 | 5.94 | 1.08 | 1.89 | 0.04 | -33.33 | 116.89 | 62.74 |
| 2017 (4) | 1.53 | 163.79 | 0.73 | 0 | -1.69 | 0 | 0.01 | -66.67 | 2.26 | 0 | 2.05 | 115.79 | -0.02 | 0 | 8.98 | 69.21 | 1.93 | 0 | 1.01 | 0 | 1.06 | -26.39 | 0.06 | -50.0 | 71.83 | -75.23 |
| 2016 (3) | 0.58 | 28.89 | -1.29 | 0 | -0.67 | 0 | 0.03 | 0 | -0.71 | 0 | 0.95 | -47.8 | 0 | 0 | 5.30 | -46.75 | -1.17 | 0 | -1.36 | 0 | 1.44 | -13.77 | 0.12 | 20.0 | 290.00 | 80.44 |
| 2015 (2) | 0.45 | -86.49 | -1.82 | 0 | 2.43 | 465.12 | -0.01 | 0 | -1.37 | 0 | 1.82 | -27.49 | 0 | 0 | 9.96 | -16.85 | -1.86 | 0 | -1.49 | 0 | 1.67 | 0.6 | 0.1 | -9.09 | 160.71 | -33.88 |
| 2014 (1) | 3.33 | 160.16 | -2.82 | 0 | 0.43 | -70.75 | 0.04 | 0 | 0.51 | 0 | 2.51 | -33.07 | 0 | 0 | 11.98 | -32.43 | -0.54 | 0 | -0.4 | 0 | 1.66 | 2.47 | 0.11 | 22.22 | 243.07 | 236.11 |
| 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) | 0.72 | -14.29 | -40.98 | -1.51 | 12.72 | -20.8 | 0.23 | 1250.0 | 121.3 | -0.01 | 0.0 | 0 | -0.79 | 11.24 | -2533.33 | 1.95 | 22.64 | 1672.73 | 0 | -100.0 | 100.0 | 28.80 | 15.58 | 1518.24 | 0.61 | 15.09 | 38.64 | 0.43 | 2.38 | 13.16 | 0.3 | -9.09 | -9.09 | 0.02 | 0.0 | 100.0 | 96.00 | -12.0 | -43.34 |
| 24Q2 (19) | 0.84 | 400.0 | -4.55 | -1.73 | 12.18 | -183.61 | -0.02 | 75.0 | 97.18 | -0.01 | 0.0 | 0 | -0.89 | 60.44 | -429.63 | 1.59 | 1225.0 | 562.5 | 0.03 | 200.0 | 108.33 | 24.92 | 1036.01 | 493.97 | 0.53 | 35.9 | 10.42 | 0.42 | 23.53 | 61.54 | 0.33 | 0.0 | 6.45 | 0.02 | 100.0 | 100.0 | 109.09 | 364.94 | -28.1 |
| 24Q1 (18) | -0.28 | -117.28 | -153.85 | -1.97 | -6466.67 | -369.05 | -0.08 | 72.41 | 61.9 | -0.01 | -125.0 | -200.0 | -2.25 | -241.51 | -2350.0 | 0.12 | -14.29 | -72.73 | -0.03 | -160.0 | -200.0 | 2.19 | -13.19 | -71.48 | 0.39 | 2.63 | 21.88 | 0.34 | 25.93 | 112.5 | 0.33 | -10.81 | 6.45 | 0.01 | 0.0 | -50.0 | -41.18 | -116.52 | -138.8 |
| 23Q4 (17) | 1.62 | 32.79 | 30.65 | -0.03 | 97.6 | 93.62 | -0.29 | 73.15 | -200.0 | 0.04 | 0 | 300.0 | 1.59 | 5400.0 | 106.49 | 0.14 | 27.27 | -57.58 | 0.05 | 104.42 | 123.81 | 2.53 | 41.98 | -42.03 | 0.38 | -13.64 | -26.92 | 0.27 | -28.95 | 80.0 | 0.37 | 12.12 | 8.82 | 0.01 | 0.0 | 0.0 | 249.23 | 47.09 | 0.5 |
| 23Q3 (16) | 1.22 | 38.64 | 171.11 | -1.25 | -104.92 | -127.27 | -1.08 | -52.11 | -285.71 | 0 | 0 | 0 | -0.03 | -111.11 | 70.0 | 0.11 | -54.17 | -75.56 | -1.13 | -213.89 | 0 | 1.78 | -57.58 | -69.9 | 0.44 | -8.33 | -53.19 | 0.38 | 46.15 | -47.22 | 0.33 | 6.45 | -15.38 | 0.01 | 0.0 | 0.0 | 169.44 | 11.68 | 321.73 |
| 23Q2 (15) | 0.88 | 69.23 | -22.12 | -0.61 | -45.24 | -408.33 | -0.71 | -238.1 | -162.96 | 0 | -100.0 | -100.0 | 0.27 | 170.0 | -73.27 | 0.24 | -45.45 | 50.0 | -0.36 | -1300.0 | 0 | 4.20 | -45.45 | 63.9 | 0.48 | 50.0 | -21.31 | 0.26 | 62.5 | -40.91 | 0.31 | 0.0 | 19.23 | 0.01 | -50.0 | 0.0 | 151.72 | 42.97 | -4.67 |
| 23Q1 (14) | 0.52 | -58.06 | 1200.0 | -0.42 | 10.64 | -200.0 | -0.21 | -172.41 | 8.7 | 0.01 | 150.0 | 200.0 | 0.1 | -87.01 | 200.0 | 0.44 | 33.33 | 214.29 | 0.03 | 114.29 | 0 | 7.69 | 76.46 | 188.46 | 0.32 | -38.46 | -17.95 | 0.16 | 6.67 | -38.46 | 0.31 | -8.82 | 6.9 | 0.02 | 100.0 | 100.0 | 106.12 | -57.21 | 1385.71 |
| 22Q4 (13) | 1.24 | 175.56 | 13.76 | -0.47 | 14.55 | -370.0 | 0.29 | 203.57 | 231.82 | -0.02 | 0 | 0 | 0.77 | 870.0 | -22.22 | 0.33 | -26.67 | -43.1 | -0.21 | 0 | 0 | 4.36 | -26.28 | -55.81 | 0.52 | -44.68 | 1.96 | 0.15 | -79.17 | -61.54 | 0.34 | -12.82 | 0.0 | 0.01 | 0.0 | 0.0 | 248.00 | 517.24 | 68.37 |
| 22Q3 (12) | 0.45 | -60.18 | 350.0 | -0.55 | -358.33 | -685.71 | -0.28 | -3.7 | 78.29 | 0 | -100.0 | 100.0 | -0.1 | -109.9 | -433.33 | 0.45 | 181.25 | 350.0 | 0 | 0 | 0 | 5.91 | 130.99 | 229.37 | 0.94 | 54.1 | 91.84 | 0.72 | 63.64 | 227.27 | 0.39 | 50.0 | 34.48 | 0.01 | 0.0 | 0.0 | 40.18 | -74.76 | 108.93 |
| 22Q2 (11) | 1.13 | 2725.0 | 405.41 | -0.12 | 14.29 | -300.0 | -0.27 | -17.39 | -167.5 | 0.01 | 200.0 | 0 | 1.01 | 1110.0 | 352.5 | 0.16 | 14.29 | 300.0 | 0 | 0 | 0 | 2.56 | -4.0 | 258.4 | 0.61 | 56.41 | 110.34 | 0.44 | 69.23 | 300.0 | 0.26 | -10.34 | -16.13 | 0.01 | 0.0 | 0.0 | 159.15 | 2128.17 | 284.96 |
| 22Q1 (10) | 0.04 | -96.33 | -33.33 | -0.14 | -40.0 | -180.0 | -0.23 | -4.55 | 36.11 | -0.01 | 0 | 0 | -0.1 | -110.1 | -1100.0 | 0.14 | -75.86 | 180.0 | 0 | 0 | 0 | 2.67 | -72.97 | 102.67 | 0.39 | -23.53 | 254.55 | 0.26 | -33.33 | 420.0 | 0.29 | -14.71 | -9.38 | 0.01 | 0.0 | 0.0 | 7.14 | -95.15 | -54.76 |
| 21Q4 (9) | 1.09 | 990.0 | 32.93 | -0.1 | -42.86 | 71.43 | -0.22 | 82.95 | 35.29 | 0 | 100.0 | 0 | 0.99 | 3200.0 | 110.64 | 0.58 | 480.0 | 314.29 | 0 | 0 | 0 | 9.86 | 449.42 | 288.92 | 0.51 | 4.08 | 15.91 | 0.39 | 77.27 | 250.0 | 0.34 | 17.24 | 9.68 | 0.01 | 0.0 | 0.0 | 147.30 | 665.95 | -89.22 |
| 21Q3 (8) | 0.1 | 127.03 | -77.78 | -0.07 | -133.33 | 72.0 | -1.29 | -422.5 | -714.29 | -0.01 | 0 | 0 | 0.03 | 107.5 | -85.0 | 0.1 | 150.0 | -9.09 | 0 | 0 | 0 | 1.80 | 151.35 | -12.19 | 0.49 | 68.97 | 22.5 | 0.22 | 100.0 | -21.43 | 0.29 | -6.45 | -17.14 | 0.01 | 0.0 | 0 | 19.23 | 122.35 | -73.08 |
| 21Q2 (7) | -0.37 | -716.67 | -640.0 | -0.03 | 40.0 | -101.0 | 0.4 | 211.11 | 132.26 | 0 | 0 | 100.0 | -0.4 | -4100.0 | -113.51 | 0.04 | -20.0 | 0.0 | 0 | 0 | 0 | 0.71 | -45.71 | -37.32 | 0.29 | 163.64 | 220.83 | 0.11 | 120.0 | -94.15 | 0.31 | -3.12 | -6.06 | 0.01 | 0.0 | 0 | -86.05 | -644.96 | -3703.26 |
| 21Q1 (6) | 0.06 | -92.68 | -93.75 | -0.05 | 85.71 | 83.87 | -0.36 | -5.88 | -800.0 | 0 | 0 | 100.0 | 0.01 | -97.87 | -98.46 | 0.05 | -64.29 | -85.29 | 0 | 0 | 0 | 1.32 | -48.12 | -81.97 | 0.11 | -75.0 | 10.0 | 0.05 | 119.23 | 66.67 | 0.32 | 3.23 | -5.88 | 0.01 | 0.0 | 0 | 15.79 | -98.84 | -93.91 |
| 20Q4 (5) | 0.82 | 82.22 | 105.0 | -0.35 | -40.0 | -218.18 | -0.34 | -261.9 | -9.68 | 0 | 0 | -100.0 | 0.47 | 135.0 | 62.07 | 0.14 | 27.27 | -26.32 | 0 | 0 | 0 | 2.54 | 24.04 | -19.64 | 0.44 | 10.0 | 0.0 | -0.26 | -192.86 | -218.18 | 0.31 | -11.43 | -11.43 | 0.01 | 0 | 0 | 1366.67 | 1813.33 | 1847.5 |
| 20Q3 (4) | 0.45 | 1000.0 | 0.0 | -0.25 | -108.31 | 0.0 | 0.21 | 116.94 | 0.0 | 0 | 100.0 | 0.0 | 0.2 | -93.24 | 0.0 | 0.11 | 175.0 | 0.0 | 0 | 0 | 0.0 | 2.04 | 79.41 | 0.0 | 0.4 | 266.67 | 0.0 | 0.28 | -85.11 | 0.0 | 0.35 | 6.06 | 0.0 | 0 | 0 | 0.0 | 71.43 | 3257.14 | 0.0 |
| 20Q2 (3) | -0.05 | -105.21 | 0.0 | 3.01 | 1070.97 | 0.0 | -1.24 | -3000.0 | 0.0 | -0.03 | -50.0 | 0.0 | 2.96 | 355.38 | 0.0 | 0.04 | -88.24 | 0.0 | 0 | 0 | 0.0 | 1.14 | -84.38 | 0.0 | -0.24 | -340.0 | 0.0 | 1.88 | 6166.67 | 0.0 | 0.33 | -2.94 | 0.0 | 0 | 0 | 0.0 | -2.26 | -100.87 | 0.0 |
| 20Q1 (2) | 0.96 | 140.0 | 0.0 | -0.31 | -181.82 | 0.0 | -0.04 | 87.1 | 0.0 | -0.02 | -140.0 | 0.0 | 0.65 | 124.14 | 0.0 | 0.34 | 78.95 | 0.0 | 0 | 0 | 0.0 | 7.30 | 131.17 | 0.0 | 0.1 | -77.27 | 0.0 | 0.03 | -86.36 | 0.0 | 0.34 | -2.86 | 0.0 | 0 | 0 | 0.0 | 259.46 | 269.73 | 0.0 |
| 19Q4 (1) | 0.4 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | -0.31 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.16 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 70.18 | 0.0 | 0.0 |
