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) | 3.51 | 2.93 | -1.18 | 0 | -3.48 | 0 | 0.27 | 0 | 2.33 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 4.45 | 6.97 | 5.74 | 41.03 | 1.08 | 2.86 | 0 | 0 | 51.47 | -22.73 |
| 2022 (9) | 3.41 | 34.25 | -7.5 | 0 | 2.63 | 150.48 | -0.51 | 0 | -4.09 | 0 | 0.24 | 0 | 0 | 0 | 2.99 | 0 | 4.16 | 13.04 | 4.07 | -11.14 | 1.05 | 1.94 | 0 | 0 | 66.60 | 47.1 |
| 2021 (8) | 2.54 | -13.01 | -4.47 | 0 | 1.05 | -14.63 | 0.05 | 0 | -1.93 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 3.68 | 1.66 | 4.58 | 27.93 | 1.03 | 15.73 | 0 | 0 | 45.28 | -30.69 |
| 2020 (7) | 2.92 | 5.42 | -5.11 | 0 | 1.23 | 0 | -0.42 | 0 | -2.19 | 0 | 0.04 | 33.33 | 0 | 0 | 0.66 | 28.04 | 3.62 | 52.1 | 3.58 | -59.36 | 0.89 | 5.95 | 0 | 0 | 65.32 | 127.57 |
| 2019 (6) | 2.77 | -31.44 | 1.83 | 24.49 | -1.55 | 0 | 6.11 | 0 | 4.6 | -16.52 | 0.03 | 0 | 0.01 | -97.92 | 0.52 | 0 | 2.38 | -22.98 | 8.81 | 253.82 | 0.84 | 20.0 | 0 | 0 | 28.70 | -77.33 |
| 2018 (5) | 4.04 | 126.97 | 1.47 | 177.36 | -2.38 | 0 | -0.11 | 0 | 5.51 | 138.53 | 0 | 0 | 0.48 | 4700.0 | -0.00 | 0 | 3.09 | 9.19 | 2.49 | -19.94 | 0.7 | 12.9 | 0 | 0 | 126.65 | 165.39 |
| 2017 (4) | 1.78 | 1171.43 | 0.53 | -88.87 | -1.99 | 0 | -0.03 | 0 | 2.31 | -52.86 | 0.07 | 75.0 | 0.01 | 0 | 1.28 | 84.58 | 2.83 | 11.86 | 3.11 | -27.84 | 0.62 | -1.59 | 0 | 0 | 47.72 | 1583.88 |
| 2016 (3) | 0.14 | -94.04 | 4.76 | 0 | -2.37 | 0 | -0.15 | 0 | 4.9 | 0 | 0.04 | -42.86 | -0.49 | 0 | 0.69 | -22.0 | 2.53 | 184.27 | 4.31 | 745.1 | 0.63 | -55.63 | 0 | 0 | 2.83 | -97.67 |
| 2015 (2) | 2.35 | -14.86 | -4.33 | 0 | -0.6 | 0 | 0 | 0 | -1.98 | 0 | 0.07 | -61.11 | 0 | 0 | 0.89 | -46.18 | 0.89 | -7.29 | 0.51 | -76.28 | 1.42 | 2.16 | 0 | 0 | 121.76 | 56.17 |
| 2014 (1) | 2.76 | 11.74 | 1.8 | 0 | -2.55 | 0 | -0.46 | 0 | 4.56 | 111.11 | 0.18 | -40.0 | 0.17 | 0 | 1.65 | -25.66 | 0.96 | 0 | 2.15 | 0 | 1.39 | -54.13 | 0 | 0 | 77.97 | 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) | 1.21 | 6.14 | -39.8 | -0.37 | 21.28 | -19.35 | -1.43 | -155.36 | 15.88 | -0.41 | -202.5 | -4200.0 | 0.84 | 25.37 | -50.59 | 0.04 | 0 | 0 | 0 | 0 | 100.0 | 1.49 | 0 | 0 | 1.44 | 136.07 | -23.4 | 1.78 | -17.97 | -11.88 | 0.4 | 25.0 | 48.15 | 0 | 0 | 0 | 55.50 | 21.23 | -36.76 |
| 24Q2 (19) | 1.14 | -7.32 | 0.0 | -0.47 | 54.81 | -123.81 | -0.56 | -93.1 | -7.69 | 0.4 | 1433.33 | 900.0 | 0.67 | 252.63 | -27.96 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.61 | -31.46 | -26.51 | 2.17 | 32.32 | 68.22 | 0.32 | 14.29 | 18.52 | 0 | 0 | 0 | 45.78 | -28.53 | -37.35 |
| 24Q1 (18) | 1.23 | 6250.0 | 223.68 | -1.04 | -300.0 | -160.0 | -0.29 | 58.57 | 49.12 | -0.03 | -116.67 | -121.43 | 0.19 | 167.86 | 1050.0 | 0.25 | 0 | 0 | 0 | -100.0 | 0 | 14.12 | 0 | 0 | 0.89 | -1.11 | 5.95 | 1.64 | 40.17 | 31.2 | 0.28 | 0.0 | 3.7 | 0 | 0 | 0 | 64.06 | 4744.53 | 156.25 |
| 23Q4 (17) | -0.02 | -101.0 | -102.0 | -0.26 | 16.13 | 57.38 | -0.7 | 58.82 | 6.67 | 0.18 | 1700.0 | 158.06 | -0.28 | -116.47 | -171.79 | 0 | 0 | -100.0 | 0.21 | 200.0 | 0 | -0.00 | 0 | -100.0 | 0.9 | -52.13 | -7.22 | 1.17 | -42.08 | 1.74 | 0.28 | 3.7 | 3.7 | 0 | 0 | 0 | -1.38 | -101.57 | -101.96 |
| 23Q3 (16) | 2.01 | 76.32 | 22.56 | -0.31 | -47.62 | -416.67 | -1.7 | -226.92 | -6.92 | 0.01 | 120.0 | 107.14 | 1.7 | 82.8 | 7.59 | 0 | 0 | -100.0 | -0.21 | 0 | 0 | -0.00 | 0 | -100.0 | 1.88 | 126.51 | 41.35 | 2.02 | 56.59 | 74.14 | 0.27 | 0.0 | 0.0 | 0 | 0 | 0 | 87.77 | 20.11 | -23.47 |
| 23Q2 (15) | 1.14 | 200.0 | 119.23 | -0.21 | 47.5 | 96.53 | -0.52 | 8.77 | -110.44 | -0.05 | -135.71 | -225.0 | 0.93 | 4750.0 | 116.79 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.83 | -1.19 | 1.22 | 1.29 | 3.2 | 38.71 | 0.27 | 0.0 | 3.85 | 0 | 0 | 0 | 73.08 | 192.31 | 67.23 |
| 23Q1 (14) | 0.38 | -62.0 | 52.0 | -0.4 | 34.43 | 48.05 | -0.57 | 24.0 | -5600.0 | 0.14 | 145.16 | 255.56 | -0.02 | -105.13 | 96.15 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.84 | -13.4 | -19.23 | 1.25 | 8.7 | 48.81 | 0.27 | 0.0 | 3.85 | 0 | 0 | 0 | 25.00 | -64.5 | 10.0 |
| 22Q4 (13) | 1.0 | -39.02 | 300.0 | -0.61 | -916.67 | 84.98 | -0.75 | 52.83 | -120.66 | -0.31 | -121.43 | -179.49 | 0.39 | -75.32 | 110.24 | 0.02 | -33.33 | 0 | 0 | 0 | 0 | 1.02 | -13.95 | 0 | 0.97 | -27.07 | 32.88 | 1.15 | -0.86 | -4.96 | 0.27 | 0.0 | 3.85 | 0 | 0 | 0 | 70.42 | -38.59 | 314.08 |
| 22Q3 (12) | 1.64 | 215.38 | 86.36 | -0.06 | 99.01 | 87.5 | -1.59 | -131.93 | -183.93 | -0.14 | -450.0 | -216.67 | 1.58 | 128.52 | 295.0 | 0.03 | -72.73 | 0 | 0 | 0 | 0 | 1.19 | -81.46 | 0 | 1.33 | 62.2 | 23.15 | 1.16 | 24.73 | 13.73 | 0.27 | 3.85 | 3.85 | 0 | 0 | 0 | 114.69 | 162.45 | 66.82 |
| 22Q2 (11) | 0.52 | 108.0 | 236.84 | -6.06 | -687.01 | -60500.0 | 4.98 | 49900.0 | 1706.45 | 0.04 | 144.44 | 108.0 | -5.54 | -965.38 | -1320.51 | 0.11 | 37.5 | 0 | 0 | 0 | 0 | 6.40 | 44.69 | 0 | 0.82 | -21.15 | 12.33 | 0.93 | 10.71 | -7.0 | 0.26 | 0.0 | 0.0 | 0 | 0 | 0 | 43.70 | 92.27 | 244.89 |
| 22Q1 (10) | 0.25 | 0.0 | -86.03 | -0.77 | 81.03 | -1200.0 | -0.01 | -100.28 | 99.42 | -0.09 | -123.08 | -400.0 | -0.52 | 86.35 | -127.96 | 0.08 | 0 | 0 | 0 | 0 | 0 | 4.42 | 0 | 0 | 1.04 | 42.47 | -8.77 | 0.84 | -30.58 | -38.24 | 0.26 | 0.0 | 0.0 | 0 | 0 | 0 | 22.73 | 33.64 | -79.43 |
| 21Q4 (9) | 0.25 | -71.59 | 327.27 | -4.06 | -745.83 | -356.18 | 3.63 | 748.21 | 12000.0 | 0.39 | 225.0 | 425.0 | -3.81 | -1052.5 | -281.0 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.73 | -32.41 | -30.48 | 1.21 | 18.63 | 0.0 | 0.26 | 0.0 | 0.0 | 0 | 0 | 0 | 17.01 | -75.26 | 327.27 |
| 21Q3 (8) | 0.88 | 331.58 | -46.99 | -0.48 | -4700.0 | 44.83 | -0.56 | -80.65 | 38.46 | 0.12 | 124.0 | 175.0 | 0.4 | 202.56 | -49.37 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 1.08 | 47.95 | 66.15 | 1.02 | 2.0 | 3.03 | 0.26 | 0.0 | 18.18 | 0 | 0 | 0 | 68.75 | 327.96 | -49.89 |
| 21Q2 (7) | -0.38 | -121.23 | -144.71 | -0.01 | -114.29 | 99.35 | -0.31 | 81.98 | 81.21 | -0.5 | -1766.67 | -1350.0 | -0.39 | -120.97 | 42.65 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.73 | -35.96 | 12.31 | 1.0 | -26.47 | -2.91 | 0.26 | 0.0 | 30.0 | 0 | 0 | 0 | -30.16 | -127.29 | -143.64 |
| 21Q1 (6) | 1.79 | 1727.27 | 237.74 | 0.07 | 107.87 | 103.87 | -1.72 | -5833.33 | -145.74 | 0.03 | 125.0 | 116.67 | 1.86 | 286.0 | 245.31 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 1.14 | 8.57 | -10.24 | 1.36 | 12.4 | 288.57 | 0.26 | 0.0 | 30.0 | 0 | 0 | 0 | 110.49 | 1576.6 | 14.66 |
| 20Q4 (5) | -0.11 | -106.63 | -117.19 | -0.89 | -2.3 | -89.36 | 0.03 | 103.3 | 110.0 | -0.12 | 25.0 | -102.1 | -1.0 | -226.58 | -688.24 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 1.05 | 61.54 | 1212.5 | 1.21 | 22.22 | 105.08 | 0.26 | 18.18 | 18.18 | 0 | 0 | 0 | -7.48 | -105.45 | -109.47 |
| 20Q3 (4) | 1.66 | 95.29 | 0.0 | -0.87 | 43.14 | 0.0 | -0.91 | 44.85 | 0.0 | -0.16 | -500.0 | 0.0 | 0.79 | 216.18 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.65 | 0.0 | 0.0 | 0.99 | -3.88 | 0.0 | 0.22 | 10.0 | 0.0 | 0 | 0 | 0.0 | 137.19 | 98.52 | 0.0 |
| 20Q2 (3) | 0.85 | 60.38 | 0.0 | -1.53 | 15.47 | 0.0 | -1.65 | -143.88 | 0.0 | 0.04 | 122.22 | 0.0 | -0.68 | 46.88 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0.0 | 1.61 | 183.87 | 0.0 | 0.65 | -48.82 | 0.0 | 1.03 | 194.29 | 0.0 | 0.2 | 0.0 | 0.0 | 0 | 0 | 0.0 | 69.11 | -28.29 | 0.0 |
| 20Q1 (2) | 0.53 | -17.19 | 0.0 | -1.81 | -285.11 | 0.0 | 3.76 | 1353.33 | 0.0 | -0.18 | -103.15 | 0.0 | -1.28 | -852.94 | 0.0 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0.0 | 0.57 | -62.78 | 0.0 | 1.27 | 1487.5 | 0.0 | 0.35 | -40.68 | 0.0 | 0.2 | -9.09 | 0.0 | 0 | 0 | 0.0 | 96.36 | 21.96 | 0.0 |
| 19Q4 (1) | 0.64 | 0.0 | 0.0 | -0.47 | 0.0 | 0.0 | -0.3 | 0.0 | 0.0 | 5.71 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.53 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.59 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 79.01 | 0.0 | 0.0 |
