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) | 5.72 | -11.18 | -0.71 | 0 | -4.19 | 0 | 0.1 | 0 | 5.01 | 187.93 | 0.71 | -83.01 | 0 | 0 | 2.64 | -83.58 | 5.42 | -6.55 | 4.5 | -17.43 | 2.82 | 16.53 | 0.02 | 100.0 | 77.93 | -4.65 |
| 2022 (9) | 6.44 | -45.38 | -4.7 | 0 | -6.32 | 0 | -0.01 | 0 | 1.74 | -75.46 | 4.18 | -10.49 | 0 | 0 | 16.05 | 24.05 | 5.8 | -45.13 | 5.45 | -36.26 | 2.42 | -10.7 | 0.01 | 0.0 | 81.73 | -21.88 |
| 2021 (8) | 11.79 | 38.54 | -4.7 | 0 | -5.81 | 0 | -0.16 | 0 | 7.09 | -5.97 | 4.67 | 391.58 | 0 | 0 | 12.94 | 260.27 | 10.57 | 53.63 | 8.55 | 60.41 | 2.71 | -4.58 | 0.01 | 0.0 | 104.61 | 0.56 |
| 2020 (7) | 8.51 | 22.45 | -0.97 | 0 | -5.54 | 0 | 0.08 | -20.0 | 7.54 | 50.8 | 0.95 | -50.78 | 0 | 0 | 3.59 | -52.9 | 6.88 | 6.01 | 5.33 | 3.7 | 2.84 | 11.37 | 0.01 | 0.0 | 104.03 | 15.26 |
| 2019 (6) | 6.95 | -10.55 | -1.95 | 0 | -2.32 | 0 | 0.1 | 0 | 5.0 | 0 | 1.93 | -84.79 | 0 | 0 | 7.63 | -87.61 | 6.49 | 39.87 | 5.14 | 29.47 | 2.55 | 16.44 | 0.01 | 0.0 | 90.26 | -28.33 |
| 2018 (5) | 7.77 | 70.02 | -12.7 | 0 | 1.76 | 0 | -0.11 | 0 | -4.93 | 0 | 12.69 | 589.67 | 0 | 0 | 61.54 | 614.76 | 4.64 | -9.9 | 3.97 | 0.76 | 2.19 | 4.78 | 0.01 | 0.0 | 125.93 | 66.44 |
| 2017 (4) | 4.57 | -46.36 | -1.85 | 0 | -3.19 | 0 | -0.01 | 0 | 2.72 | -63.29 | 1.84 | 64.29 | 0 | 0 | 8.61 | 67.82 | 5.15 | -12.41 | 3.94 | -15.63 | 2.09 | 0.97 | 0.01 | 0.0 | 75.66 | -40.06 |
| 2016 (3) | 8.52 | 12.11 | -1.11 | 0 | -12.9 | 0 | -0.03 | 0 | 7.41 | 4.81 | 1.12 | 115.38 | 0 | 0 | 5.13 | 136.01 | 5.88 | -12.37 | 4.67 | -21.25 | 2.07 | -0.48 | 0.01 | 0.0 | 126.22 | 33.2 |
| 2015 (2) | 7.6 | 27.52 | -0.53 | 0 | -4.93 | 0 | -0.01 | 0 | 7.07 | 39.17 | 0.52 | -39.53 | 0 | 0 | 2.17 | -47.6 | 6.71 | 28.05 | 5.93 | 26.71 | 2.08 | -3.26 | 0.01 | 0 | 94.76 | 8.6 |
| 2014 (1) | 5.96 | -27.41 | -0.88 | 0 | -4.93 | 0 | -0.04 | 0 | 5.08 | -15.19 | 0.86 | -31.2 | -0.01 | 0 | 4.15 | -28.64 | 5.24 | 0.58 | 4.68 | 1.52 | 2.15 | 0.47 | 0 | 0 | 87.26 | -28.26 |
| 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) | 1.84 | -49.73 | 1433.33 | -0.08 | 61.9 | -166.67 | -5.08 | -402.97 | -124.78 | 0.17 | 466.67 | 240.0 | 1.76 | -48.99 | 1855.56 | 0.07 | -65.0 | 133.33 | 0 | 0 | 0 | 0.87 | -61.96 | 122.33 | 1.95 | -4.88 | 26.62 | 1.44 | -28.36 | 0.0 | 0.71 | 0.0 | -1.39 | 0.01 | 0.0 | 0 | 85.19 | -36.46 | 1433.33 |
| 24Q2 (19) | 3.66 | 16.56 | 145.64 | -0.21 | -162.5 | -5.0 | -1.01 | 0.0 | -10.99 | 0.03 | 113.64 | -66.67 | 3.45 | 12.75 | 167.44 | 0.2 | 185.71 | 0.0 | 0 | 0 | 0 | 2.28 | 172.99 | -32.19 | 2.05 | 3.02 | 115.79 | 2.01 | 4.15 | 89.62 | 0.71 | -1.39 | 1.43 | 0.01 | 0.0 | 0 | 134.07 | 13.57 | 58.36 |
| 24Q1 (18) | 3.14 | 8.28 | 161.67 | -0.08 | 33.33 | 77.14 | -1.01 | 0.0 | -10000.0 | -0.22 | -340.0 | -2300.0 | 3.06 | 10.07 | 260.0 | 0.07 | -46.15 | -80.0 | 0 | 0 | 0 | 0.84 | -39.72 | -90.59 | 1.99 | -26.57 | 804.55 | 1.93 | 2.66 | 1508.33 | 0.72 | 0.0 | 4.35 | 0.01 | 0 | 0 | 118.05 | 5.83 | -20.32 |
| 23Q4 (17) | 2.9 | 2316.67 | 190.0 | -0.12 | -300.0 | 73.33 | -1.01 | 55.31 | -225.81 | -0.05 | -200.0 | -133.33 | 2.78 | 2988.89 | 405.45 | 0.13 | 333.33 | 116.46 | 0 | 0 | 0 | 1.39 | 255.18 | 108.89 | 2.71 | 75.97 | 330.16 | 1.88 | 30.56 | 408.11 | 0.72 | 0.0 | 5.88 | 0 | 0 | 0 | 111.54 | 1907.69 | 17.12 |
| 23Q3 (16) | 0.12 | -91.95 | -40.0 | -0.03 | 85.0 | 97.66 | -2.26 | -148.35 | 29.38 | 0.05 | -44.44 | 200.0 | 0.09 | -93.02 | 108.33 | 0.03 | -85.0 | -96.0 | 0 | 0 | 0 | 0.39 | -88.4 | -97.28 | 1.54 | 62.11 | 58.76 | 1.44 | 35.85 | 35.85 | 0.72 | 2.86 | 18.03 | 0 | 0 | 0 | 5.56 | -93.44 | -53.61 |
| 23Q2 (15) | 1.49 | 24.17 | 50.51 | -0.2 | 42.86 | 82.91 | -0.91 | -9000.0 | 67.5 | 0.09 | 800.0 | 350.0 | 1.29 | 51.76 | 816.67 | 0.2 | -42.86 | -90.91 | 0 | 0 | 0 | 3.37 | -62.1 | -88.74 | 0.95 | 331.82 | -45.71 | 1.06 | 783.33 | -42.39 | 0.7 | 1.45 | 22.81 | 0 | 0 | 0 | 84.66 | -42.86 | 106.09 |
| 23Q1 (14) | 1.2 | 20.0 | -71.76 | -0.35 | 22.22 | 80.56 | -0.01 | 96.77 | 0 | 0.01 | -93.33 | 107.69 | 0.85 | 54.55 | -65.31 | 0.35 | 144.3 | -82.67 | 0 | 0 | 0 | 8.88 | 156.9 | -63.1 | 0.22 | -65.08 | -91.02 | 0.12 | -67.57 | -94.47 | 0.69 | 1.47 | 23.21 | 0 | 0 | 0 | 148.15 | 55.56 | -4.84 |
| 22Q4 (13) | 1.0 | 400.0 | -70.33 | -0.45 | 64.84 | 54.55 | -0.31 | 90.31 | 84.5 | 0.15 | 400.0 | 175.0 | 0.55 | 150.93 | -76.89 | -0.79 | -205.33 | -179.8 | 0 | 0 | 0 | -15.61 | -208.66 | -238.15 | 0.63 | -35.05 | -72.12 | 0.37 | -65.09 | -80.73 | 0.68 | 11.48 | 6.25 | 0 | 0 | 0 | 95.24 | 695.24 | -27.65 |
| 22Q3 (12) | 0.2 | -79.8 | -92.83 | -1.28 | -9.4 | -0.79 | -3.2 | -14.29 | 15.57 | -0.05 | -350.0 | -350.0 | -1.08 | -500.0 | -171.05 | 0.75 | -65.91 | -40.48 | 0 | 0 | 0 | 14.37 | -51.93 | 7.99 | 0.97 | -44.57 | -63.4 | 1.06 | -42.39 | -50.0 | 0.61 | 7.02 | -10.29 | 0 | 0 | 0 | 11.98 | -70.85 | -87.98 |
| 22Q2 (11) | 0.99 | -76.71 | -66.1 | -1.17 | 35.0 | 49.13 | -2.8 | 0 | -1300.0 | 0.02 | 115.38 | 133.33 | -0.18 | -107.35 | -129.03 | 2.2 | 8.91 | -4.35 | 0 | 0 | 0 | 29.89 | 24.15 | 16.45 | 1.75 | -28.57 | -38.38 | 1.84 | -15.21 | -18.94 | 0.57 | 1.79 | -18.57 | 0 | 0 | 0 | 41.08 | -73.61 | -58.22 |
| 22Q1 (10) | 4.25 | 26.11 | 57.41 | -1.8 | -81.82 | -1284.62 | 0 | 100.0 | -100.0 | -0.13 | 35.0 | -262.5 | 2.45 | 2.94 | -4.67 | 2.02 | 104.04 | 1453.85 | 0 | 0 | 0 | 24.08 | 113.04 | 1546.45 | 2.45 | 8.41 | -13.12 | 2.17 | 13.02 | -3.56 | 0.56 | -12.5 | -18.84 | 0 | 0 | 0 | 155.68 | 18.26 | 69.52 |
| 21Q4 (9) | 3.37 | 20.79 | 10.13 | -0.99 | 22.05 | -312.5 | -2.0 | 47.23 | 0.0 | -0.2 | -1100.0 | -300.0 | 2.38 | 56.58 | -15.6 | 0.99 | -21.43 | 330.43 | 0 | 0 | 0 | 11.30 | -15.06 | 271.96 | 2.26 | -14.72 | 11.88 | 1.92 | -9.43 | 31.51 | 0.64 | -5.88 | -7.25 | 0 | 0 | 0 | 131.64 | 32.11 | -7.51 |
| 21Q3 (8) | 2.79 | -4.45 | 81.17 | -1.27 | 44.78 | -958.33 | -3.79 | -1795.0 | -356.63 | 0.02 | 133.33 | 150.0 | 1.52 | 145.16 | 7.04 | 1.26 | -45.22 | 1045.45 | 0 | 0 | 0 | 13.31 | -48.17 | 678.96 | 2.65 | -6.69 | 65.62 | 2.12 | -6.61 | 87.61 | 0.68 | -2.86 | 0.0 | 0 | 0 | 0 | 99.64 | 1.35 | 17.11 |
| 21Q2 (7) | 2.92 | 8.15 | 97.3 | -2.3 | -1669.23 | -1816.67 | -0.2 | -200.0 | 88.89 | -0.06 | -175.0 | -154.55 | 0.62 | -75.88 | -54.41 | 2.3 | 1669.23 | 3733.33 | 0 | 0 | 0 | 25.67 | 1655.41 | 2441.29 | 2.84 | 0.71 | 78.62 | 2.27 | 0.89 | 70.68 | 0.7 | 1.45 | -4.11 | 0 | 0 | 0 | 98.32 | 7.06 | 36.85 |
| 21Q1 (6) | 2.7 | -11.76 | 11.11 | -0.13 | 45.83 | 73.47 | 0.2 | 110.0 | 121.98 | 0.08 | -20.0 | 188.89 | 2.57 | -8.87 | 32.47 | 0.13 | -43.48 | -76.36 | 0 | 0 | 0 | 1.46 | -51.87 | -82.72 | 2.82 | 39.6 | 69.88 | 2.25 | 54.11 | 59.57 | 0.69 | 0.0 | -8.0 | 0 | 0 | 0 | 91.84 | -35.47 | -18.37 |
| 20Q4 (5) | 3.06 | 98.7 | -14.29 | -0.24 | -100.0 | -71.43 | -2.0 | -140.96 | -300.0 | 0.1 | 350.0 | 25.0 | 2.82 | 98.59 | -17.78 | 0.23 | 109.09 | 64.29 | 0 | 0 | 0 | 3.04 | 77.88 | 61.25 | 2.02 | 26.25 | 8.6 | 1.46 | 29.2 | 15.87 | 0.69 | 1.47 | -5.48 | 0 | 0 | 0 | 142.33 | 67.28 | -20.66 |
| 20Q3 (4) | 1.54 | 4.05 | 0.0 | -0.12 | 0.0 | 0.0 | -0.83 | 53.89 | 0.0 | -0.04 | -136.36 | 0.0 | 1.42 | 4.41 | 0.0 | 0.11 | 83.33 | 0.0 | 0 | 0 | 0.0 | 1.71 | 69.1 | 0.0 | 1.6 | 0.63 | 0.0 | 1.13 | -15.04 | 0.0 | 0.68 | -6.85 | 0.0 | 0 | 0 | 0.0 | 85.08 | 18.43 | 0.0 |
| 20Q2 (3) | 1.48 | -39.09 | 0.0 | -0.12 | 75.51 | 0.0 | -1.8 | -97.8 | 0.0 | 0.11 | 222.22 | 0.0 | 1.36 | -29.9 | 0.0 | 0.06 | -89.09 | 0.0 | 0 | 0 | 0.0 | 1.01 | -88.06 | 0.0 | 1.59 | -4.22 | 0.0 | 1.33 | -5.67 | 0.0 | 0.73 | -2.67 | 0.0 | 0 | 0 | 0.0 | 71.84 | -36.14 | 0.0 |
| 20Q1 (2) | 2.43 | -31.93 | 0.0 | -0.49 | -250.0 | 0.0 | -0.91 | -82.0 | 0.0 | -0.09 | -212.5 | 0.0 | 1.94 | -43.44 | 0.0 | 0.55 | 292.86 | 0.0 | 0 | 0 | 0.0 | 8.46 | 349.07 | 0.0 | 1.66 | -10.75 | 0.0 | 1.41 | 11.9 | 0.0 | 0.75 | 2.74 | 0.0 | 0 | 0 | 0.0 | 112.50 | -37.29 | 0.0 |
| 19Q4 (1) | 3.57 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | -0.5 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 3.43 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.88 | 0.0 | 0.0 | 1.86 | 0.0 | 0.0 | 1.26 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 179.40 | 0.0 | 0.0 |
