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) | 1.26 | -31.15 | -0.39 | 0 | -1.7 | 0 | -0.28 | 0 | 0.87 | -34.09 | 0.36 | -30.77 | 0 | 0 | 2.43 | -18.32 | 1.35 | -60.98 | 0.87 | -67.54 | 0.46 | 0.0 | 0 | 0 | 94.74 | 62.55 |
| 2022 (9) | 1.83 | -14.49 | -0.51 | 0 | -1.78 | 0 | -0.12 | 0 | 1.32 | -29.03 | 0.52 | 100.0 | 0 | 0 | 2.98 | 93.93 | 3.46 | 35.16 | 2.68 | 48.07 | 0.46 | 6.98 | 0 | 0 | 58.28 | -39.0 |
| 2021 (8) | 2.14 | 210.14 | -0.28 | 0 | -0.48 | 0 | -0.06 | 0 | 1.86 | 304.35 | 0.26 | 13.04 | 0 | 0 | 1.54 | -30.98 | 2.56 | 161.22 | 1.81 | 187.3 | 0.43 | 4.88 | 0 | 0 | 95.54 | 44.0 |
| 2020 (7) | 0.69 | -77.52 | -0.23 | 0 | -0.87 | 0 | -0.06 | 0 | 0.46 | -82.17 | 0.23 | -53.06 | 0 | 0 | 2.23 | -45.7 | 0.98 | -31.94 | 0.63 | -39.42 | 0.41 | 13.89 | 0 | 0 | 66.35 | -69.74 |
| 2019 (6) | 3.07 | 2458.33 | -0.49 | 0 | -1.51 | 0 | 0.02 | 0 | 2.58 | 4200.0 | 0.49 | 96.0 | -0.01 | 0 | 4.10 | 80.75 | 1.44 | -19.1 | 1.04 | -26.76 | 0.36 | 33.33 | 0 | 0 | 219.29 | 2988.27 |
| 2018 (5) | 0.12 | -93.02 | -0.06 | 0 | -0.12 | 0 | -0.05 | 0 | 0.06 | -95.38 | 0.25 | -39.02 | 0 | 0 | 2.27 | -48.76 | 1.78 | 45.9 | 1.42 | 63.22 | 0.27 | -6.9 | 0 | 0 | 7.10 | -95.21 |
| 2017 (4) | 1.72 | 290.91 | -0.42 | 0 | -1.2 | 0 | 0.06 | 0 | 1.3 | 348.28 | 0.41 | 173.33 | 0 | 0 | 4.43 | 168.02 | 1.22 | 14.02 | 0.87 | 2.35 | 0.29 | -3.33 | 0 | 0 | 148.28 | 287.54 |
| 2016 (3) | 0.44 | -60.0 | -0.15 | 0 | -0.08 | 0 | -0.07 | 0 | 0.29 | -61.84 | 0.15 | -55.88 | 0 | 0 | 1.65 | -58.65 | 1.07 | 11.46 | 0.85 | 23.19 | 0.3 | -3.23 | 0 | 0 | 38.26 | -65.22 |
| 2015 (2) | 1.1 | 32.53 | -0.34 | 0 | -0.37 | 0 | 0.04 | 0 | 0.76 | 94.87 | 0.34 | -26.09 | 0 | 0 | 4.00 | -37.29 | 0.96 | 159.46 | 0.69 | 130.0 | 0.31 | 0.0 | 0 | 0 | 110.00 | -19.16 |
| 2014 (1) | 0.83 | 0 | -0.44 | 0 | -0.53 | 0 | -0.03 | 0 | 0.39 | 0 | 0.46 | 6.98 | 0 | 0 | 6.37 | -10.8 | 0.37 | 146.67 | 0.3 | 400.0 | 0.31 | 0.0 | 0 | 0 | 136.07 | 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) | -0.1 | -127.78 | -166.67 | -0.04 | -33.33 | 42.86 | -0.12 | 29.41 | 87.88 | 0.04 | 0 | 140.0 | -0.14 | -142.42 | -275.0 | 0.04 | 33.33 | -42.86 | 0 | 0 | 0 | 0.98 | 0.9 | -39.35 | 0.47 | 46.88 | -6.0 | 0.34 | 70.0 | -15.0 | 0.12 | 0.0 | 9.09 | 0 | 0 | 0 | -21.74 | -119.32 | -173.91 |
| 24Q2 (19) | 0.36 | -33.33 | 28.57 | -0.03 | 25.0 | 76.92 | -0.17 | 32.0 | 5.56 | 0 | -100.0 | 100.0 | 0.33 | -34.0 | 120.0 | 0.03 | -25.0 | -72.73 | 0 | 0 | 0 | 0.97 | -28.41 | -72.82 | 0.32 | 966.67 | 68.42 | 0.2 | 900.0 | 122.22 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 112.50 | -70.83 | -15.62 |
| 24Q1 (18) | 0.54 | 390.91 | -23.94 | -0.04 | 55.56 | 60.0 | -0.25 | 28.57 | -38.89 | 0.05 | -64.29 | 183.33 | 0.5 | 2400.0 | -18.03 | 0.04 | -55.56 | -55.56 | 0 | 0 | 0 | 1.36 | -36.66 | -51.47 | 0.03 | -90.0 | -91.43 | 0.02 | -86.67 | -91.3 | 0.12 | 9.09 | 0.0 | 0 | 0 | 0 | 385.71 | 811.69 | 90.14 |
| 23Q4 (17) | 0.11 | -26.67 | -89.81 | -0.09 | -28.57 | 10.0 | -0.35 | 64.65 | -16.67 | 0.14 | 240.0 | 300.0 | 0.02 | -75.0 | -97.96 | 0.09 | 28.57 | -18.18 | 0 | 0 | 0 | 2.15 | 32.56 | -29.31 | 0.3 | -40.0 | -48.28 | 0.15 | -62.5 | -66.67 | 0.11 | 0.0 | -8.33 | 0 | 0 | 0 | 42.31 | 43.85 | -77.67 |
| 23Q3 (16) | 0.15 | -46.43 | -85.71 | -0.07 | 46.15 | 41.67 | -0.99 | -450.0 | -47.76 | -0.1 | 52.38 | -25.0 | 0.08 | -46.67 | -91.4 | 0.07 | -36.36 | -41.67 | 0 | 0 | 0 | 1.62 | -54.78 | -29.51 | 0.5 | 163.16 | -59.02 | 0.4 | 344.44 | -58.33 | 0.11 | -8.33 | -8.33 | 0 | 0 | 0 | 29.41 | -77.94 | -69.75 |
| 23Q2 (15) | 0.28 | -60.56 | -39.13 | -0.13 | -30.0 | 23.53 | -0.18 | 0.0 | 81.63 | -0.21 | -250.0 | -110.0 | 0.15 | -75.41 | -48.28 | 0.11 | 22.22 | -35.29 | 0 | 0 | 0 | 3.58 | 27.8 | -8.32 | 0.19 | -45.71 | -80.21 | 0.09 | -60.87 | -87.32 | 0.12 | 0.0 | 9.09 | 0 | 0 | 0 | 133.33 | -34.27 | 137.68 |
| 23Q1 (14) | 0.71 | -34.26 | 193.42 | -0.1 | 0.0 | 16.67 | -0.18 | 40.0 | -212.5 | -0.06 | 14.29 | -142.86 | 0.61 | -37.76 | 169.32 | 0.09 | -18.18 | -25.0 | 0 | 0 | 0 | 2.80 | -7.73 | -0.47 | 0.35 | -39.66 | -50.0 | 0.23 | -48.89 | -59.65 | 0.12 | 0.0 | 9.09 | 0 | 0 | 0 | 202.86 | 7.06 | 281.5 |
| 22Q4 (13) | 1.08 | 2.86 | -41.3 | -0.1 | 16.67 | 28.57 | -0.3 | 55.22 | -50.0 | -0.07 | 12.5 | 0.0 | 0.98 | 5.38 | -42.35 | 0.11 | -8.33 | 0.0 | 0 | 0 | 0 | 3.04 | 32.18 | 43.09 | 0.58 | -52.46 | -31.76 | 0.45 | -53.12 | -23.73 | 0.12 | 0.0 | 9.09 | 0 | 0 | 0 | 189.47 | 94.89 | -27.92 |
| 22Q3 (12) | 1.05 | 128.26 | 288.89 | -0.12 | 29.41 | -71.43 | -0.67 | 31.63 | 0 | -0.08 | 20.0 | -33.33 | 0.93 | 220.69 | 365.0 | 0.12 | -29.41 | 71.43 | 0 | 0 | 0 | 2.30 | -41.18 | 70.44 | 1.22 | 27.08 | 45.24 | 0.96 | 35.21 | 50.0 | 0.12 | 9.09 | 9.09 | 0 | 0 | 0 | 97.22 | 73.31 | 170.06 |
| 22Q2 (11) | 0.46 | 160.53 | 158.97 | -0.17 | -41.67 | -126.98 | -0.98 | -712.5 | -600.0 | -0.1 | -171.43 | 77.78 | 0.29 | 132.95 | 293.33 | 0.17 | 41.67 | 142.86 | 0 | 0 | 0 | 3.91 | 38.74 | 121.64 | 0.96 | 37.14 | 65.52 | 0.71 | 24.56 | 77.5 | 0.11 | 0.0 | 10.0 | 0 | 0 | 0 | 56.10 | 150.19 | 135.96 |
| 22Q1 (10) | -0.76 | -141.3 | -193.83 | -0.12 | 14.29 | 83.1 | 0.16 | 180.0 | 214.29 | 0.14 | 300.0 | -73.58 | -0.88 | -151.76 | -980.0 | 0.12 | 9.09 | 1100.0 | 0 | 0 | 0 | 2.82 | 32.65 | 626.76 | 0.7 | -17.65 | 150.0 | 0.57 | -3.39 | 235.29 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | -111.76 | -142.52 | -138.63 |
| 21Q4 (9) | 1.84 | 581.48 | 534.48 | -0.14 | -100.0 | -250.0 | -0.2 | 0 | -11.11 | -0.07 | -16.67 | -333.33 | 1.7 | 750.0 | 580.0 | 0.11 | 57.14 | 175.0 | 0 | 0 | 0 | 2.12 | 57.45 | 31.13 | 0.85 | 1.19 | 203.57 | 0.59 | -7.81 | 268.75 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 262.86 | 630.16 | 144.73 |
| 21Q3 (8) | 0.27 | 134.62 | 370.0 | -0.07 | -111.11 | -133.33 | 0 | 100.0 | 100.0 | -0.06 | 86.67 | 62.5 | 0.2 | 233.33 | 253.85 | 0.07 | 0.0 | 133.33 | 0 | 0 | 0 | 1.35 | -23.51 | 24.53 | 0.84 | 44.83 | 250.0 | 0.64 | 60.0 | 300.0 | 0.11 | 10.0 | 10.0 | 0 | 0 | 0 | 36.00 | 123.08 | 193.6 |
| 21Q2 (7) | -0.78 | -196.3 | -236.84 | 0.63 | 188.73 | 800.0 | -0.14 | 0.0 | 17.65 | -0.45 | -184.91 | -181.25 | -0.15 | -250.0 | -131.25 | 0.07 | 600.0 | -22.22 | 0 | 0 | 0 | 1.76 | 354.91 | -48.08 | 0.58 | 107.14 | 123.08 | 0.4 | 135.29 | 135.29 | 0.1 | -9.09 | 0.0 | 0 | 0 | 0 | -156.00 | -153.93 | -173.89 |
| 21Q1 (6) | 0.81 | 179.31 | 1257.14 | -0.71 | -1675.0 | -914.29 | -0.14 | 22.22 | 12.5 | 0.53 | 1666.67 | 130.43 | 0.1 | -60.0 | 171.43 | 0.01 | -75.0 | -85.71 | 0 | 0 | 0 | 0.39 | -76.07 | -84.99 | 0.28 | 0.0 | 27.27 | 0.17 | 6.25 | 13.33 | 0.11 | 0.0 | 10.0 | 0 | 0 | 0 | 289.29 | 169.33 | 1133.16 |
| 20Q4 (5) | 0.29 | 390.0 | -49.12 | -0.04 | -33.33 | 63.64 | -0.18 | 50.0 | -228.57 | 0.03 | 118.75 | 400.0 | 0.25 | 292.31 | -45.65 | 0.04 | 33.33 | -60.0 | 0 | 0 | 0 | 1.62 | 49.53 | -47.53 | 0.28 | 16.67 | 12.0 | 0.16 | 0.0 | 14.29 | 0.11 | 10.0 | 0.0 | 0 | 0 | 0 | 107.41 | 379.26 | -52.89 |
| 20Q3 (4) | -0.1 | -117.54 | 0.0 | -0.03 | 66.67 | 0.0 | -0.36 | -111.76 | 0.0 | -0.16 | 0.0 | 0.0 | -0.13 | -127.08 | 0.0 | 0.03 | -66.67 | 0.0 | 0 | 0 | 0.0 | 1.08 | -68.11 | 0.0 | 0.24 | -7.69 | 0.0 | 0.16 | -5.88 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0.0 | -38.46 | -118.22 | 0.0 |
| 20Q2 (3) | 0.57 | 914.29 | 0.0 | -0.09 | -28.57 | 0.0 | -0.17 | -6.25 | 0.0 | -0.16 | -169.57 | 0.0 | 0.48 | 442.86 | 0.0 | 0.09 | 28.57 | 0.0 | 0 | 0 | 0.0 | 3.40 | 31.48 | 0.0 | 0.26 | 18.18 | 0.0 | 0.17 | 13.33 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0.0 | 211.11 | 853.97 | 0.0 |
| 20Q1 (2) | -0.07 | -112.28 | 0.0 | -0.07 | 36.36 | 0.0 | -0.16 | -214.29 | 0.0 | 0.23 | 2400.0 | 0.0 | -0.14 | -130.43 | 0.0 | 0.07 | -30.0 | 0.0 | 0 | 0 | 0.0 | 2.58 | -16.31 | 0.0 | 0.22 | -12.0 | 0.0 | 0.15 | 7.14 | 0.0 | 0.1 | -9.09 | 0.0 | 0 | 0 | 0.0 | -28.00 | -112.28 | 0.0 |
| 19Q4 (1) | 0.57 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.46 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.09 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 228.00 | 0.0 | 0.0 |
