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) | 3.27 | -12.1 | 4.63 | 0 | -4.53 | 0 | -1.42 | 0 | 7.9 | 132.35 | 0.49 | -24.62 | -0.04 | 0 | 4.11 | 13.17 | 2.34 | 51.95 | 2.74 | 66.06 | 1.0 | -25.93 | 0.05 | 0.0 | 86.28 | -29.26 |
| 2022 (9) | 3.72 | 50.0 | -0.32 | 0 | -4.49 | 0 | 0.21 | 0 | 3.4 | 52.47 | 0.65 | 27.45 | 0 | 0 | 3.63 | 29.94 | 1.54 | 366.67 | 1.65 | 450.0 | 1.35 | -6.25 | 0.05 | 0.0 | 121.97 | -11.97 |
| 2021 (8) | 2.48 | -32.43 | -0.25 | 0 | -0.35 | 0 | -0.03 | 0 | 2.23 | -32.42 | 0.51 | -8.93 | 0 | 0 | 2.79 | -12.37 | 0.33 | 0 | 0.3 | 200.0 | 1.44 | -6.49 | 0.05 | 0.0 | 138.55 | -36.2 |
| 2020 (7) | 3.67 | 51.65 | -0.37 | 0 | -1.51 | 0 | 0.18 | 800.0 | 3.3 | 84.36 | 0.56 | -50.88 | 0 | 0 | 3.19 | -43.44 | -0.21 | 0 | 0.1 | -64.29 | 1.54 | -8.88 | 0.05 | 25.0 | 217.16 | 80.37 |
| 2019 (6) | 2.42 | 171.91 | -0.63 | 0 | -1.54 | 0 | 0.02 | -80.0 | 1.79 | 0 | 1.14 | -42.42 | 0 | 0 | 5.64 | -28.82 | 0.27 | -73.79 | 0.28 | -70.53 | 1.69 | 26.12 | 0.04 | -89.74 | 120.40 | 262.55 |
| 2018 (5) | 0.89 | -72.27 | -2.27 | 0 | 1.58 | 236.17 | 0.1 | 0 | -1.38 | 0 | 1.98 | -38.51 | -0.29 | 0 | 7.92 | -17.44 | 1.03 | -56.72 | 0.95 | -50.52 | 1.34 | 13.56 | 0.39 | 14.71 | 33.21 | -64.41 |
| 2017 (4) | 3.21 | 23.94 | -4.15 | 0 | 0.47 | -51.55 | -0.37 | 0 | -0.94 | 0 | 3.22 | 66.84 | -0.81 | 0 | 9.59 | 38.67 | 2.38 | -15.0 | 1.92 | 4.35 | 1.18 | -15.71 | 0.34 | 21.43 | 93.31 | 26.82 |
| 2016 (3) | 2.59 | -6.16 | -3.61 | 0 | 0.97 | 0 | -0.46 | 0 | -1.02 | 0 | 1.93 | 119.32 | -0.2 | 0 | 6.92 | 87.1 | 2.8 | 39.3 | 1.84 | 32.37 | 1.4 | -14.11 | 0.28 | 12.0 | 73.58 | -12.82 |
| 2015 (2) | 2.76 | 18.45 | -0.97 | 0 | -1.19 | 0 | -0.04 | 0 | 1.79 | 0 | 0.88 | -70.37 | -0.25 | 0 | 3.70 | -72.14 | 2.01 | 38.62 | 1.39 | 18.8 | 1.63 | 8.67 | 0.25 | 31.58 | 84.40 | 3.6 |
| 2014 (1) | 2.33 | -19.93 | -3.41 | 0 | 0.5 | 0 | -0.04 | 0 | -1.08 | 0 | 2.97 | 233.71 | -0.46 | 0 | 13.26 | 170.51 | 1.45 | 36.79 | 1.17 | 37.65 | 1.5 | 0.67 | 0.19 | 5.56 | 81.47 | -29.45 |
| 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) | 0.3 | 500.0 | -79.17 | -0.13 | -62.5 | -102.74 | -0.63 | 73.19 | 50.39 | -0.17 | -440.0 | -108.17 | 0.17 | 666.67 | -97.25 | 0.3 | 275.0 | 328.57 | -0.01 | 0 | 0 | 12.40 | 302.89 | 441.91 | 0.16 | -46.67 | -67.35 | 0.29 | 7.41 | -87.22 | 0.21 | 5.0 | 5.0 | 0 | -100.0 | -100.0 | 60.00 | 476.0 | 3.33 |
| 24Q2 (19) | 0.05 | -96.24 | -93.59 | -0.08 | 79.49 | -200.0 | -2.35 | -410.87 | -150.0 | 0.05 | 350.0 | 106.1 | -0.03 | -103.19 | -103.49 | 0.08 | -80.49 | -57.89 | 0 | -100.0 | 0 | 3.08 | -77.04 | -57.25 | 0.3 | -44.44 | -71.15 | 0.27 | -65.82 | -49.06 | 0.2 | -4.76 | -28.57 | 0.01 | 0.0 | 0.0 | 10.42 | -92.09 | -89.05 |
| 24Q1 (18) | 1.33 | 77.33 | 343.33 | -0.39 | -225.0 | -457.14 | -0.46 | 64.62 | 54.9 | -0.02 | 99.26 | -166.67 | 0.94 | 49.21 | 308.7 | 0.41 | 355.56 | 192.86 | 0.04 | 200.0 | 0 | 13.40 | 325.78 | 222.53 | 0.54 | 10.2 | 74.19 | 0.79 | 313.51 | 154.84 | 0.21 | 5.0 | -34.38 | 0.01 | 0.0 | 0.0 | 131.68 | 0 | 180.92 |
| 23Q4 (17) | 0.75 | -47.92 | -36.44 | -0.12 | -102.53 | -300.0 | -1.3 | -2.36 | 18.24 | -2.72 | -230.77 | -1233.33 | 0.63 | -89.82 | -45.22 | 0.09 | 28.57 | 0.0 | -0.04 | 0 | 0 | 3.15 | 37.56 | 36.01 | 0.49 | 0.0 | 32.43 | -0.37 | -116.3 | -237.04 | 0.2 | 0.0 | -39.39 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 23Q3 (16) | 1.44 | 84.62 | -21.31 | 4.75 | 5837.5 | 1859.26 | -1.27 | -35.11 | 41.74 | 2.08 | 353.66 | 20900.0 | 6.19 | 619.77 | 296.79 | 0.07 | -63.16 | -74.07 | 0 | 0 | 0 | 2.29 | -68.21 | -62.98 | 0.49 | -52.88 | 58.06 | 2.27 | 328.3 | 372.92 | 0.2 | -28.57 | -41.18 | 0.01 | 0.0 | 0.0 | 58.06 | -38.96 | -73.66 |
| 23Q2 (15) | 0.78 | 160.0 | -15.22 | 0.08 | 214.29 | 150.0 | -0.94 | 7.84 | -84.31 | -0.82 | -2833.33 | -4200.0 | 0.86 | 273.91 | 13.16 | 0.19 | 35.71 | 11.76 | 0 | 0 | 0 | 7.20 | 73.24 | 96.86 | 1.04 | 235.48 | 103.92 | 0.53 | 70.97 | 17.78 | 0.28 | -12.5 | -17.65 | 0.01 | 0.0 | 0.0 | 95.12 | 102.93 | -17.29 |
| 23Q1 (14) | 0.3 | -74.58 | 250.0 | -0.07 | -133.33 | -146.67 | -1.02 | 35.85 | -385.71 | 0.03 | -87.5 | 175.0 | 0.23 | -80.0 | 560.0 | 0.14 | 55.56 | 16.67 | 0 | 0 | 0 | 4.15 | 79.56 | 72.75 | 0.31 | -16.22 | -11.43 | 0.31 | 14.81 | -31.11 | 0.32 | -3.03 | -8.57 | 0.01 | 0.0 | 0.0 | 46.88 | -75.77 | 289.84 |
| 22Q4 (13) | 1.18 | -35.52 | 237.14 | -0.03 | 88.89 | -137.5 | -1.59 | 27.06 | -282.76 | 0.24 | 2500.0 | 318.18 | 1.15 | -26.28 | 167.44 | 0.09 | -66.67 | -30.77 | 0 | 0 | 0 | 2.31 | -62.55 | -16.18 | 0.37 | 19.35 | 76.19 | 0.27 | -43.75 | 0.0 | 0.33 | -2.94 | -5.71 | 0.01 | 0.0 | 0.0 | 193.44 | -12.26 | 248.2 |
| 22Q3 (12) | 1.83 | 98.91 | 2714.29 | -0.27 | -68.75 | -80.0 | -2.18 | -327.45 | -938.46 | -0.01 | -150.0 | -120.0 | 1.56 | 105.26 | 809.09 | 0.27 | 58.82 | 68.75 | 0 | 0 | 0 | 6.18 | 69.0 | 75.31 | 0.31 | -39.22 | 158.33 | 0.48 | 6.67 | 380.0 | 0.34 | 0.0 | -5.56 | 0.01 | 0.0 | 0.0 | 220.48 | 91.72 | 1580.38 |
| 22Q2 (11) | 0.92 | 560.0 | -25.81 | -0.16 | -206.67 | -300.0 | -0.51 | -142.86 | -37.84 | 0.02 | 150.0 | 150.0 | 0.76 | 1620.0 | -36.67 | 0.17 | 41.67 | 142.86 | 0 | 0 | 0 | 3.66 | 52.03 | 125.1 | 0.51 | 45.71 | 1800.0 | 0.45 | 0.0 | 742.86 | 0.34 | -2.86 | -5.56 | 0.01 | 0.0 | 0.0 | 115.00 | 565.75 | -72.18 |
| 22Q1 (10) | -0.2 | -157.14 | -120.83 | 0.15 | 87.5 | 207.14 | -0.21 | -124.14 | 81.08 | -0.04 | 63.64 | -157.14 | -0.05 | -111.63 | -106.1 | 0.12 | -7.69 | -14.29 | 0 | 0 | 0 | 2.40 | -12.87 | -19.27 | 0.35 | 66.67 | 1066.67 | 0.45 | 66.67 | 2350.0 | 0.35 | 0.0 | -2.78 | 0.01 | 0.0 | 0.0 | -24.69 | -144.44 | -109.0 |
| 21Q4 (9) | 0.35 | 600.0 | -79.41 | 0.08 | 153.33 | 0 | 0.87 | 234.62 | 190.62 | -0.11 | -320.0 | -375.0 | 0.43 | 295.45 | -74.71 | 0.13 | -18.75 | 62.5 | 0 | 0 | 0 | 2.76 | -21.68 | 83.55 | 0.21 | 75.0 | 10.53 | 0.27 | 170.0 | 350.0 | 0.35 | -2.78 | -7.89 | 0.01 | 0.0 | 0.0 | 55.56 | 473.02 | -85.29 |
| 21Q3 (8) | -0.07 | -105.65 | -105.34 | -0.15 | -275.0 | -87.5 | 0.26 | 170.27 | 139.39 | 0.05 | 225.0 | 150.0 | -0.22 | -118.33 | -117.89 | 0.16 | 128.57 | 100.0 | 0 | 0 | 0 | 3.52 | 116.99 | 113.22 | 0.12 | 500.0 | 300.0 | 0.1 | 242.86 | -52.38 | 0.36 | 0.0 | -5.26 | 0.01 | 0.0 | 0.0 | -14.89 | -103.6 | -106.82 |
| 21Q2 (7) | 1.24 | 29.17 | 217.95 | -0.04 | 71.43 | 84.0 | -0.37 | 66.67 | -186.05 | -0.04 | -157.14 | -166.67 | 1.2 | 46.34 | 757.14 | 0.07 | -50.0 | -69.57 | 0 | 0 | 100.0 | 1.62 | -45.48 | -76.06 | -0.03 | -200.0 | 82.35 | -0.07 | -250.0 | -333.33 | 0.36 | 0.0 | 16.13 | 0.01 | 0.0 | -88.89 | 413.33 | 50.69 | 355.73 |
| 21Q1 (6) | 0.96 | -43.53 | 220.0 | -0.14 | 0 | -133.33 | -1.11 | -15.62 | -236.36 | 0.07 | 75.0 | -12.5 | 0.82 | -51.76 | 241.67 | 0.14 | 75.0 | 100.0 | 0 | 0 | 0 | 2.98 | 98.09 | 70.64 | 0.03 | -84.21 | 111.54 | -0.02 | -133.33 | 90.0 | 0.36 | -5.26 | 16.13 | 0.01 | 0.0 | -88.89 | 274.29 | -27.39 | 82.86 |
| 20Q4 (5) | 1.7 | 29.77 | 600.0 | 0 | 100.0 | 0 | -0.96 | -45.45 | -140.0 | 0.04 | 140.0 | -69.23 | 1.7 | 38.21 | 600.0 | 0.08 | 0.0 | -33.33 | 0 | 0 | -100.0 | 1.50 | -9.02 | -34.09 | 0.19 | 533.33 | 5.56 | 0.06 | -71.43 | 100.0 | 0.38 | 0.0 | 22.58 | 0.01 | 0.0 | -90.0 | 377.78 | 73.03 | 588.89 |
| 20Q3 (4) | 1.31 | 235.9 | 0.0 | -0.08 | 68.0 | 0.0 | -0.66 | -253.49 | 0.0 | -0.1 | -266.67 | 0.0 | 1.23 | 778.57 | 0.0 | 0.08 | -65.22 | 0.0 | 0 | 100.0 | 0.0 | 1.65 | -75.64 | 0.0 | 0.03 | 117.65 | 0.0 | 0.21 | 600.0 | 0.0 | 0.38 | 22.58 | 0.0 | 0.01 | -88.89 | 0.0 | 218.33 | 140.73 | 0.0 |
| 20Q2 (3) | 0.39 | 30.0 | 0.0 | -0.25 | -316.67 | 0.0 | 0.43 | 230.3 | 0.0 | 0.06 | -25.0 | 0.0 | 0.14 | -41.67 | 0.0 | 0.23 | 228.57 | 0.0 | -0.03 | 0 | 0.0 | 6.78 | 288.66 | 0.0 | -0.17 | 34.62 | 0.0 | 0.03 | 115.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 90.70 | -39.53 | 0.0 |
| 20Q1 (2) | 0.3 | 188.24 | 0.0 | -0.06 | 0 | 0.0 | -0.33 | 17.5 | 0.0 | 0.08 | -38.46 | 0.0 | 0.24 | 170.59 | 0.0 | 0.07 | -41.67 | 0.0 | 0 | -100.0 | 0.0 | 1.75 | -23.48 | 0.0 | -0.26 | -244.44 | 0.0 | -0.2 | -766.67 | 0.0 | 0.31 | 0.0 | 0.0 | 0.09 | -10.0 | 0.0 | 150.00 | 294.12 | 0.0 |
| 19Q4 (1) | -0.34 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.4 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | -0.34 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 2.28 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | -77.27 | 0.0 | 0.0 |
