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) | 8.14 | 20.06 | -5.94 | 0 | -2.73 | 0 | -0.13 | 0 | 2.2 | -64.91 | 4.74 | 9380.0 | -0.04 | 0 | 14.13 | 9645.69 | 8.36 | 10.58 | 6.9 | 16.55 | 0.15 | 15.38 | 0.06 | 20.0 | 114.49 | 3.0 |
| 2022 (9) | 6.78 | 44.87 | -0.51 | 0 | -3.19 | 0 | -0.49 | 0 | 6.27 | 35.71 | 0.05 | -64.29 | -0.04 | 0 | 0.15 | -69.56 | 7.56 | 66.52 | 5.92 | 72.59 | 0.13 | 0.0 | 0.05 | 0.0 | 111.15 | -14.26 |
| 2021 (8) | 4.68 | 51.95 | -0.06 | 0 | -2.9 | 0 | -0.33 | 0 | 4.62 | 86.29 | 0.14 | 133.33 | -0.02 | 0 | 0.48 | 106.5 | 4.54 | 14.07 | 3.43 | 11.0 | 0.13 | 8.33 | 0.05 | 0.0 | 129.64 | 37.22 |
| 2020 (7) | 3.08 | -18.73 | -0.6 | 0 | -2.91 | 0 | -0.05 | 0 | 2.48 | -37.37 | 0.06 | 200.0 | -0.01 | 0 | 0.23 | 186.27 | 3.98 | 12.11 | 3.09 | 34.93 | 0.12 | 0.0 | 0.05 | 0.0 | 94.48 | -38.68 |
| 2019 (6) | 3.79 | 47.47 | 0.17 | 0 | -2.9 | 0 | 0.21 | 0 | 3.96 | 72.17 | 0.02 | -85.71 | -0.02 | 0 | 0.08 | -86.18 | 3.55 | -16.08 | 2.29 | -33.24 | 0.12 | 50.0 | 0.05 | 150.0 | 154.07 | 111.61 |
| 2018 (5) | 2.57 | -26.99 | -0.27 | 0 | -2.0 | 0 | -2.34 | 0 | 2.3 | -31.75 | 0.14 | -30.0 | -0.19 | 0 | 0.58 | -33.47 | 4.23 | 36.01 | 3.43 | 38.87 | 0.08 | 0.0 | 0.02 | -33.33 | 72.80 | -46.64 |
| 2017 (4) | 3.52 | -25.58 | -0.15 | 0 | -2.63 | 0 | 1.05 | 0 | 3.37 | -23.58 | 0.2 | 566.67 | 0 | 0 | 0.88 | 575.43 | 3.11 | -20.46 | 2.47 | -24.23 | 0.08 | -11.11 | 0.03 | 50.0 | 136.43 | -2.79 |
| 2016 (3) | 4.73 | 87.7 | -0.32 | 0 | -3.22 | 0 | -0.68 | 0 | 4.41 | 92.58 | 0.03 | -66.67 | 0 | 0 | 0.13 | -68.27 | 3.91 | 27.78 | 3.26 | 13.59 | 0.09 | 0.0 | 0.02 | 0.0 | 140.36 | 65.98 |
| 2015 (2) | 2.52 | -16.56 | -0.23 | 0 | -3.27 | 0 | -0.42 | 0 | 2.29 | -23.15 | 0.09 | 80.0 | 0 | 0 | 0.41 | 92.92 | 3.06 | -22.73 | 2.87 | -23.47 | 0.09 | 12.5 | 0.02 | -33.33 | 84.56 | 8.08 |
| 2014 (1) | 3.02 | 53.3 | -0.04 | 0 | -2.11 | 0 | 0.68 | 0 | 2.98 | 39.91 | 0.05 | 0.0 | 0 | 0 | 0.21 | -6.87 | 3.96 | 40.93 | 3.75 | 44.23 | 0.08 | -27.27 | 0.03 | -25.0 | 78.24 | 9.22 |
| 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) | 2.92 | 186.27 | 32.13 | -0.5 | -204.17 | -1766.67 | -6.02 | -1080.39 | -31.15 | 0.01 | -50.0 | 103.33 | 2.42 | 61.33 | 8.04 | 0.05 | -16.67 | 25.0 | 0 | 0 | 0 | 0.52 | -22.34 | 8.62 | 2.07 | -10.0 | -0.96 | 1.82 | -2.15 | -11.65 | 0.03 | 0.0 | -25.0 | 0.01 | 0.0 | -50.0 | 156.99 | 192.43 | 50.6 |
| 24Q2 (19) | 1.02 | 700.0 | -54.87 | 0.48 | 241.18 | 226.32 | -0.51 | -4.08 | -5000.0 | 0.02 | -87.5 | 200.0 | 1.5 | 394.12 | -20.21 | 0.06 | -40.0 | 500.0 | 0 | 0 | 100.0 | 0.66 | -42.92 | 438.21 | 2.3 | 15.0 | 18.56 | 1.86 | 13.41 | 14.11 | 0.03 | 0.0 | -25.0 | 0.01 | 0.0 | 0.0 | 53.68 | 630.53 | -60.09 |
| 24Q1 (18) | -0.17 | -103.76 | 80.23 | -0.34 | 92.75 | 62.22 | -0.49 | -125.93 | -4800.0 | 0.16 | -48.39 | 245.45 | -0.51 | -200.0 | 71.02 | 0.1 | -97.86 | 400.0 | 0 | 100.0 | 0 | 1.16 | -97.83 | 383.12 | 2.0 | -5.66 | -9.91 | 1.64 | 16.31 | -8.89 | 0.03 | -25.0 | -25.0 | 0.01 | 0.0 | 0.0 | -10.12 | -103.27 | 78.23 |
| 23Q4 (17) | 4.52 | 104.52 | 53.22 | -4.69 | -15733.33 | -1072.5 | 1.89 | 141.18 | 19000.0 | 0.31 | 203.33 | 82.35 | -0.17 | -107.59 | -106.67 | 4.67 | 11575.0 | 46600.0 | -0.01 | 0 | 0.0 | 53.62 | 11186.28 | 46117.45 | 2.12 | 1.44 | 5.47 | 1.41 | -31.55 | -6.0 | 0.04 | 0.0 | 33.33 | 0.01 | -50.0 | 0.0 | 309.59 | 196.98 | 61.62 |
| 23Q3 (16) | 2.21 | -2.21 | 206.94 | 0.03 | 107.89 | 160.0 | -4.59 | -45800.0 | -45.25 | -0.3 | -1400.0 | 28.57 | 2.24 | 19.15 | 234.33 | 0.04 | 300.0 | 100.0 | 0 | 100.0 | 100.0 | 0.48 | 284.8 | 91.45 | 2.09 | 7.73 | 12.97 | 2.06 | 26.38 | 32.05 | 0.04 | 0.0 | 33.33 | 0.02 | 100.0 | 100.0 | 104.25 | -22.51 | 131.66 |
| 23Q2 (15) | 2.26 | 362.79 | -10.67 | -0.38 | 57.78 | -3900.0 | -0.01 | 0.0 | 0.0 | -0.02 | 81.82 | 60.0 | 1.88 | 206.82 | -25.98 | 0.01 | -50.0 | -50.0 | -0.02 | 0 | -100.0 | 0.12 | -48.77 | -43.21 | 1.94 | -12.61 | -3.0 | 1.63 | -9.44 | 18.98 | 0.04 | 0.0 | 33.33 | 0.01 | 0.0 | 0.0 | 134.52 | 389.38 | -25.03 |
| 23Q1 (14) | -0.86 | -129.15 | -250.88 | -0.9 | -125.0 | -1400.0 | -0.01 | 0.0 | 0.0 | -0.11 | -164.71 | 45.0 | -1.76 | -169.02 | -445.1 | 0.02 | 100.0 | 100.0 | 0 | 100.0 | 100.0 | 0.24 | 107.71 | 107.47 | 2.22 | 10.45 | 29.82 | 1.8 | 20.0 | 20.81 | 0.04 | 33.33 | 33.33 | 0.01 | 0.0 | 0.0 | -46.49 | -124.27 | -224.78 |
| 22Q4 (13) | 2.95 | 309.72 | 38.5 | -0.4 | -700.0 | -700.0 | -0.01 | 99.68 | 0.0 | 0.17 | 140.48 | 162.96 | 2.55 | 280.6 | 22.6 | 0.01 | -50.0 | -83.33 | -0.01 | 0.0 | 0.0 | 0.12 | -53.25 | -84.26 | 2.01 | 8.65 | 38.62 | 1.5 | -3.85 | 35.14 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 191.56 | 325.69 | 3.42 |
| 22Q3 (12) | 0.72 | -71.54 | 653.85 | -0.05 | -600.0 | 0 | -3.16 | -31500.0 | -10.1 | -0.42 | -740.0 | -500.0 | 0.67 | -73.62 | 615.38 | 0.02 | 0.0 | 100.0 | -0.01 | 0.0 | 0.0 | 0.25 | 14.14 | 75.19 | 1.85 | -7.5 | 94.74 | 1.56 | 13.87 | 183.64 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 45.00 | -74.92 | 304.23 |
| 22Q2 (11) | 2.53 | 343.86 | 30.41 | 0.01 | 116.67 | 0.0 | -0.01 | 0.0 | 0.0 | -0.05 | 75.0 | -400.0 | 2.54 | 398.04 | 30.26 | 0.02 | 100.0 | -33.33 | -0.01 | 0.0 | 0 | 0.22 | 87.17 | -52.75 | 2.0 | 16.96 | 108.33 | 1.37 | -8.05 | 57.47 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 179.43 | 381.63 | -15.83 |
| 22Q1 (10) | 0.57 | -73.24 | -22.97 | -0.06 | -20.0 | -500.0 | -0.01 | 0.0 | 0.0 | -0.2 | 25.93 | -1100.0 | 0.51 | -75.48 | -30.14 | 0.01 | -83.33 | -75.0 | -0.01 | 0.0 | 0.0 | 0.12 | -84.24 | -77.76 | 1.71 | 17.93 | 44.92 | 1.49 | 34.23 | 65.56 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 37.25 | -79.89 | -52.68 |
| 21Q4 (9) | 2.13 | 1738.46 | 176.62 | -0.05 | 0 | 90.91 | -0.01 | 99.65 | 0.0 | -0.27 | -285.71 | -350.0 | 2.08 | 1700.0 | 845.45 | 0.06 | 500.0 | 200.0 | -0.01 | 0.0 | 0 | 0.74 | 420.39 | 157.25 | 1.45 | 52.63 | 29.46 | 1.11 | 101.82 | 54.17 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 185.22 | 940.6 | 82.81 |
| 21Q3 (8) | -0.13 | -106.7 | -109.56 | 0 | -100.0 | 100.0 | -2.87 | -28600.0 | 0.0 | -0.07 | -600.0 | -40.0 | -0.13 | -106.67 | -109.77 | 0.01 | -66.67 | -66.67 | -0.01 | 0 | 0 | 0.14 | -69.22 | -70.11 | 0.95 | -1.04 | 3.26 | 0.55 | -36.78 | 27.91 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -22.03 | -110.34 | -107.61 |
| 21Q2 (7) | 1.94 | 162.16 | 104.21 | 0.01 | 200.0 | 200.0 | -0.01 | 0.0 | 0.0 | -0.01 | -150.0 | 80.0 | 1.95 | 167.12 | 107.45 | 0.03 | -25.0 | 200.0 | 0 | 100.0 | 0 | 0.46 | -11.89 | 204.6 | 0.96 | -18.64 | 11.63 | 0.87 | -3.33 | 12.99 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 213.19 | 170.8 | 81.77 |
| 21Q1 (6) | 0.74 | -3.9 | 0 | -0.01 | 98.18 | 0.0 | -0.01 | 0.0 | 0.0 | 0.02 | 133.33 | -81.82 | 0.73 | 231.82 | 7400.0 | 0.04 | 100.0 | 300.0 | -0.01 | 0 | 0 | 0.52 | 82.25 | 217.49 | 1.18 | 5.36 | 9.26 | 0.9 | 25.0 | -22.41 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 78.72 | -22.3 | 0 |
| 20Q4 (5) | 0.77 | -43.38 | -52.76 | -0.55 | -1733.33 | -2850.0 | -0.01 | 99.65 | 0.0 | -0.06 | -20.0 | -115.38 | 0.22 | -83.46 | -86.67 | 0.02 | -33.33 | 0 | 0 | 0 | -100.0 | 0.29 | -39.54 | 0 | 1.12 | 21.74 | 27.27 | 0.72 | 67.44 | 44.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 101.32 | -64.99 | -66.44 |
| 20Q3 (4) | 1.36 | 43.16 | 0.0 | -0.03 | -200.0 | 0.0 | -2.87 | -28600.0 | 0.0 | -0.05 | 0.0 | 0.0 | 1.33 | 41.49 | 0.0 | 0.03 | 200.0 | 0.0 | 0 | 0 | 0.0 | 0.47 | 213.74 | 0.0 | 0.92 | 6.98 | 0.0 | 0.43 | -44.16 | 0.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 289.36 | 146.72 | 0.0 |
| 20Q2 (3) | 0.95 | 0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.05 | -145.45 | 0.0 | 0.94 | 9500.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.15 | -8.16 | 0.0 | 0.86 | -20.37 | 0.0 | 0.77 | -33.62 | 0.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 117.28 | 0 | 0.0 |
| 20Q1 (2) | 0 | -100.0 | 0.0 | -0.01 | -150.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.11 | -71.79 | 0.0 | -0.01 | -100.61 | 0.0 | 0.01 | 0 | 0.0 | 0 | -100.0 | 0.0 | 0.16 | 0 | 0.0 | 1.08 | 22.73 | 0.0 | 1.16 | 132.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 1.63 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 1.65 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.88 | 0.0 | 0.0 | 0.5 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 301.85 | 0.0 | 0.0 |
