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) | 5.48 | 244.65 | -0.79 | 0 | -5.25 | 0 | -0.05 | 0 | 4.69 | 258.02 | 0.55 | 22.22 | 0.01 | 0 | 1.82 | 16.61 | 5.43 | 20.94 | 4.28 | 5.94 | 0.82 | 2.5 | 0.04 | 33.33 | 106.61 | 226.55 |
| 2022 (9) | 1.59 | -63.7 | -0.28 | 0 | -0.08 | 0 | 0.07 | 0 | 1.31 | -69.82 | 0.45 | 28.57 | -0.01 | 0 | 1.56 | 16.23 | 4.49 | 18.16 | 4.04 | 39.31 | 0.8 | 1.27 | 0.03 | 0.0 | 32.65 | -72.27 |
| 2021 (8) | 4.38 | -9.32 | -0.04 | 0 | -6.08 | 0 | -0.03 | 0 | 4.34 | 1450.0 | 0.35 | 12.9 | 0 | 0 | 1.34 | -0.21 | 3.8 | 52.61 | 2.9 | 45.73 | 0.79 | 3.95 | 0.03 | 0.0 | 117.74 | -32.23 |
| 2020 (7) | 4.83 | 106.41 | -4.55 | 0 | 2.45 | 0 | -0.04 | 0 | 0.28 | -85.19 | 0.31 | -29.55 | 0 | 0 | 1.34 | -22.0 | 2.49 | -25.89 | 1.99 | -36.22 | 0.76 | -6.17 | 0.03 | 0.0 | 173.74 | 194.02 |
| 2019 (6) | 2.34 | -21.48 | -0.45 | 0 | -2.31 | 0 | 0 | 0 | 1.89 | 68.75 | 0.44 | -55.1 | 0.02 | 0 | 1.72 | -54.72 | 3.36 | -4.0 | 3.12 | -9.3 | 0.81 | 28.57 | 0.03 | -50.0 | 59.09 | -18.11 |
| 2018 (5) | 2.98 | -14.37 | -1.86 | 0 | -2.64 | 0 | 0.03 | 0 | 1.12 | -74.83 | 0.98 | 250.0 | -0.01 | 0 | 3.81 | 213.44 | 3.5 | 26.81 | 3.44 | 21.13 | 0.63 | -4.55 | 0.06 | 0.0 | 72.15 | -26.19 |
| 2017 (4) | 3.48 | 23.4 | 0.97 | 9600.0 | -1.91 | 0 | -0.11 | 0 | 4.45 | 57.24 | 0.28 | -6.67 | 0.01 | -66.67 | 1.21 | -10.71 | 2.76 | 15.0 | 2.84 | 11.37 | 0.66 | -14.29 | 0.06 | 0.0 | 97.75 | 17.16 |
| 2016 (3) | 2.82 | 54.95 | 0.01 | 0 | -0.72 | 0 | 0.12 | 0 | 2.83 | 152.68 | 0.3 | -57.75 | 0.03 | 200.0 | 1.36 | -58.69 | 2.4 | 20.0 | 2.55 | 9.91 | 0.77 | -2.53 | 0.06 | 20.0 | 83.43 | 44.86 |
| 2015 (2) | 1.82 | 163.77 | -0.7 | 0 | -1.75 | 0 | -0.16 | 0 | 1.12 | 80.65 | 0.71 | -36.61 | 0.01 | -50.0 | 3.29 | -36.31 | 2.0 | 35.14 | 2.32 | 31.07 | 0.79 | 2.6 | 0.05 | 400.0 | 57.59 | 112.85 |
| 2014 (1) | 0.69 | -56.6 | -0.07 | 0 | -1.14 | 0 | 0.11 | 0 | 0.62 | 24.0 | 1.12 | 20.43 | 0.02 | 0 | 5.17 | 16.48 | 1.48 | 111.43 | 1.77 | 45.08 | 0.77 | 6.94 | 0.01 | 0 | 27.06 | -66.98 |
| 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) | 1.69 | 1.81 | -10.58 | -0.14 | 12.5 | 67.44 | -3.52 | -1855.56 | -83.33 | 0.05 | 266.67 | 600.0 | 1.55 | 3.33 | 6.16 | 0.12 | -29.41 | -29.41 | -0.25 | -1150.0 | 0 | 1.75 | -30.85 | -23.54 | 0.91 | 21.33 | -25.41 | 0.83 | 40.68 | -25.89 | 0.21 | 5.0 | 5.0 | 0.01 | 0.0 | 0.0 | 160.95 | -22.43 | 13.26 |
| 24Q2 (19) | 1.66 | 937.5 | 127.4 | -0.16 | -6.67 | -6.67 | -0.18 | 76.92 | 56.1 | -0.03 | 40.0 | 66.67 | 1.5 | 14900.0 | 158.62 | 0.17 | 142.86 | 41.67 | -0.02 | 75.0 | 0.0 | 2.53 | 133.08 | 52.22 | 0.75 | -21.05 | -38.52 | 0.59 | -32.18 | -33.71 | 0.2 | -4.76 | 5.26 | 0.01 | 0.0 | 0.0 | 207.50 | 1313.59 | 209.83 |
| 24Q1 (18) | 0.16 | -94.59 | 260.0 | -0.15 | 58.33 | -200.0 | -0.78 | 39.06 | 52.44 | -0.05 | -225.0 | -350.0 | 0.01 | -99.62 | -80.0 | 0.07 | -63.16 | 0.0 | -0.08 | -366.67 | -900.0 | 1.09 | -51.6 | 11.18 | 0.95 | -49.74 | -13.64 | 0.87 | -40.41 | 6.1 | 0.21 | -8.7 | 5.0 | 0.01 | 0.0 | 0.0 | 14.68 | -91.57 | 251.19 |
| 23Q4 (17) | 2.96 | 56.61 | 50.25 | -0.36 | 16.28 | -216.13 | -1.28 | 33.33 | -652.94 | 0.04 | 500.0 | -50.0 | 2.6 | 78.08 | 14.04 | 0.19 | 11.76 | 0.0 | 0.03 | 0 | 0 | 2.25 | -1.97 | -10.87 | 1.89 | 54.92 | 105.43 | 1.46 | 30.36 | 39.05 | 0.23 | 15.0 | 15.0 | 0.01 | 0.0 | 0.0 | 174.12 | 22.53 | 11.36 |
| 23Q3 (16) | 1.89 | 158.9 | 656.0 | -0.43 | -186.67 | 8.51 | -1.92 | -368.29 | -174.29 | -0.01 | 88.89 | 83.33 | 1.46 | 151.72 | 763.64 | 0.17 | 41.67 | 70.0 | 0 | 100.0 | 100.0 | 2.29 | 37.66 | 74.12 | 1.22 | 0.0 | -6.15 | 1.12 | 25.84 | -6.67 | 0.2 | 5.26 | 0.0 | 0.01 | 0.0 | 0.0 | 142.11 | 112.18 | 701.47 |
| 23Q2 (15) | 0.73 | 830.0 | 484.21 | -0.15 | -200.0 | -400.0 | -0.41 | 75.0 | -270.83 | -0.09 | -550.0 | -325.0 | 0.58 | 1060.0 | 363.64 | 0.12 | 71.43 | 33.33 | -0.02 | -300.0 | 0 | 1.66 | 70.24 | 24.64 | 1.22 | 10.91 | 2.52 | 0.89 | 8.54 | 3.49 | 0.19 | -5.0 | -5.0 | 0.01 | 0.0 | 0.0 | 66.97 | 789.82 | 477.16 |
| 23Q1 (14) | -0.1 | -105.08 | 77.27 | 0.15 | -51.61 | 287.5 | -1.64 | -864.71 | -403.7 | 0.02 | -75.0 | 100.0 | 0.05 | -97.81 | 109.62 | 0.07 | -63.16 | 0.0 | 0.01 | 0 | 0 | 0.98 | -61.2 | -2.51 | 1.1 | 19.57 | 0.92 | 0.82 | -21.9 | -11.83 | 0.2 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -9.71 | -106.21 | 74.85 |
| 22Q4 (13) | 1.97 | 688.0 | 7.07 | 0.31 | 165.96 | 0 | -0.17 | 75.71 | 90.66 | 0.08 | 233.33 | 0 | 2.28 | 1136.36 | 23.91 | 0.19 | 90.0 | 111.11 | 0 | 100.0 | 0 | 2.52 | 91.51 | 95.15 | 0.92 | -29.23 | -5.15 | 1.05 | -12.5 | 15.38 | 0.2 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 156.35 | 781.81 | -4.83 |
| 22Q3 (12) | 0.25 | 231.58 | -65.28 | -0.47 | -1466.67 | -571.43 | -0.7 | -391.67 | 76.74 | -0.06 | -250.0 | -100.0 | -0.22 | 0.0 | -133.85 | 0.1 | 11.11 | 0.0 | -0.01 | 0 | 0.0 | 1.32 | -1.46 | -6.58 | 1.3 | 9.24 | 4.84 | 1.2 | 39.53 | 31.87 | 0.2 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 17.73 | 199.85 | -72.42 |
| 22Q2 (11) | -0.19 | 56.82 | -119.39 | -0.03 | 62.5 | -175.0 | 0.24 | -55.56 | 196.0 | 0.04 | 300.0 | 300.0 | -0.22 | 57.69 | -121.57 | 0.09 | 28.57 | -10.0 | 0 | 0 | -100.0 | 1.34 | 33.15 | -17.74 | 1.19 | 9.17 | 48.75 | 0.86 | -7.53 | 109.76 | 0.2 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -17.76 | 53.99 | -111.23 |
| 22Q1 (10) | -0.44 | -123.91 | -152.38 | -0.08 | 0 | 0 | 0.54 | 129.67 | 153.47 | 0.01 | 0 | 200.0 | -0.52 | -128.26 | -161.9 | 0.07 | -22.22 | 16.67 | 0 | 0 | 100.0 | 1.00 | -22.33 | -2.05 | 1.09 | 12.37 | 37.97 | 0.93 | 2.2 | 40.91 | 0.2 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -38.60 | -123.49 | -139.97 |
| 21Q4 (9) | 1.84 | 155.56 | 29.58 | 0 | 100.0 | 100.0 | -1.82 | 39.53 | -143.03 | 0 | 100.0 | 100.0 | 1.84 | 183.08 | 173.9 | 0.09 | -10.0 | 80.0 | 0 | 100.0 | -100.0 | 1.29 | -8.32 | 78.45 | 0.97 | -21.77 | 34.72 | 0.91 | 0.0 | 68.52 | 0.2 | 0.0 | 11.11 | 0.01 | 0.0 | 0.0 | 164.29 | 155.56 | -15.54 |
| 21Q3 (8) | 0.72 | -26.53 | -58.14 | -0.07 | -275.0 | -800.0 | -3.01 | -1104.0 | -89.31 | -0.03 | -400.0 | -250.0 | 0.65 | -36.27 | -62.43 | 0.1 | 0.0 | 100.0 | -0.01 | -133.33 | 0.0 | 1.41 | -13.24 | 65.92 | 1.24 | 55.0 | 51.22 | 0.91 | 121.95 | 44.44 | 0.2 | 0.0 | 11.11 | 0.01 | 0.0 | 0.0 | 64.29 | -59.33 | -69.35 |
| 21Q2 (7) | 0.98 | 16.67 | 36.11 | 0.04 | 0 | -69.23 | -0.25 | 75.25 | -525.0 | 0.01 | 200.0 | 0 | 1.02 | 21.43 | 20.0 | 0.1 | 66.67 | -28.57 | 0.03 | 250.0 | 0 | 1.62 | 58.55 | -43.3 | 0.8 | 1.27 | 175.86 | 0.41 | -37.88 | 105.0 | 0.2 | 0.0 | 5.26 | 0.01 | 0.0 | 0.0 | 158.06 | 63.71 | -12.19 |
| 21Q1 (6) | 0.84 | -40.85 | -14.29 | 0 | 100.0 | 100.0 | -1.01 | -123.88 | -573.33 | -0.01 | 85.71 | -200.0 | 0.84 | 133.73 | 320.0 | 0.06 | 20.0 | 0.0 | -0.02 | -300.0 | 0 | 1.02 | 41.5 | -8.36 | 0.79 | 9.72 | 19.7 | 0.66 | 22.22 | 6.45 | 0.2 | 11.11 | 0.0 | 0.01 | 0.0 | 0.0 | 96.55 | -50.36 | -18.23 |
| 20Q4 (5) | 1.42 | -17.44 | 273.68 | -3.91 | -39200.0 | -7720.0 | 4.23 | 366.04 | 1466.67 | -0.07 | -450.0 | 83.72 | -2.49 | -243.93 | -854.55 | 0.05 | 0.0 | -28.57 | 0.01 | 200.0 | 0 | 0.72 | -14.76 | -28.78 | 0.72 | -12.2 | -15.29 | 0.54 | -14.29 | -28.0 | 0.18 | 0.0 | -10.0 | 0.01 | 0.0 | 0.0 | 194.52 | -7.26 | 391.42 |
| 20Q3 (4) | 1.72 | 138.89 | 0.0 | 0.01 | -92.31 | 0.0 | -1.59 | -3875.0 | 0.0 | 0.02 | 0 | 0.0 | 1.73 | 103.53 | 0.0 | 0.05 | -64.29 | 0.0 | -0.01 | 0 | 0.0 | 0.85 | -70.35 | 0.0 | 0.82 | 182.76 | 0.0 | 0.63 | 215.0 | 0.0 | 0.18 | -5.26 | 0.0 | 0.01 | 0.0 | 0.0 | 209.76 | 16.53 | 0.0 |
| 20Q2 (3) | 0.72 | -26.53 | 0.0 | 0.13 | 116.67 | 0.0 | -0.04 | 73.33 | 0.0 | 0 | -100.0 | 0.0 | 0.85 | 325.0 | 0.0 | 0.14 | 133.33 | 0.0 | 0 | 0 | 0.0 | 2.86 | 156.24 | 0.0 | 0.29 | -56.06 | 0.0 | 0.2 | -67.74 | 0.0 | 0.19 | -5.0 | 0.0 | 0.01 | 0.0 | 0.0 | 180.00 | 52.45 | 0.0 |
| 20Q1 (2) | 0.98 | 157.89 | 0.0 | -0.78 | -1460.0 | 0.0 | -0.15 | -155.56 | 0.0 | 0.01 | 102.33 | 0.0 | 0.2 | -39.39 | 0.0 | 0.06 | -14.29 | 0.0 | 0 | 0 | 0.0 | 1.12 | 9.98 | 0.0 | 0.66 | -22.35 | 0.0 | 0.62 | -17.33 | 0.0 | 0.2 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 118.07 | 198.29 | 0.0 |
| 19Q4 (1) | 0.38 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | -0.43 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.02 | 0.0 | 0.0 | 0.85 | 0.0 | 0.0 | 0.75 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 39.58 | 0.0 | 0.0 |
