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) | 5.99 | 37.39 | -1.7 | 0 | -3.92 | 0 | 0.02 | -50.0 | 4.29 | 37.94 | 0.9 | -8.16 | 0 | 0 | 2.90 | -28.4 | 4.9 | 53.12 | 3.88 | 45.32 | 2.04 | 12.09 | 0.01 | 0.0 | 101.01 | 4.26 |
| 2022 (9) | 4.36 | 8.19 | -1.25 | 0 | -2.04 | 0 | 0.04 | 0 | 3.11 | 119.01 | 0.98 | -45.56 | 0 | 0 | 4.06 | -59.59 | 3.2 | 102.53 | 2.67 | 74.51 | 1.82 | 8.98 | 0.01 | 0.0 | 96.89 | -22.83 |
| 2021 (8) | 4.03 | -4.28 | -2.61 | 0 | -1.98 | 0 | 0 | 0 | 1.42 | -12.88 | 1.8 | -29.41 | 0 | 0 | 10.04 | -28.9 | 1.58 | -36.55 | 1.53 | -33.77 | 1.67 | 10.6 | 0.01 | 0 | 125.55 | 13.92 |
| 2020 (7) | 4.21 | 65.75 | -2.58 | 0 | -0.53 | 0 | 0.01 | -50.0 | 1.63 | -27.56 | 2.55 | 332.2 | 0 | 0 | 14.12 | 233.84 | 2.49 | 51.83 | 2.31 | 77.69 | 1.51 | 15.27 | 0 | 0 | 110.21 | 13.25 |
| 2019 (6) | 2.54 | 40.33 | -0.29 | 0 | 1.38 | 245.0 | 0.02 | 0 | 2.25 | 139.36 | 0.59 | 3.51 | 0 | 0 | 4.23 | -17.93 | 1.64 | 15.49 | 1.3 | 13.04 | 1.31 | 162.0 | 0 | 0 | 97.32 | -11.28 |
| 2018 (5) | 1.81 | 88.54 | -0.87 | 0 | 0.4 | 0 | -0.02 | 0 | 0.94 | 168.57 | 0.57 | 0.0 | 0 | 0 | 5.15 | -15.91 | 1.42 | 25.66 | 1.15 | 23.66 | 0.5 | 35.14 | 0 | 0 | 109.70 | 48.55 |
| 2017 (4) | 0.96 | -30.43 | -0.61 | 0 | -0.34 | 0 | 0.02 | 100.0 | 0.35 | -66.35 | 0.57 | 62.86 | 0 | 0 | 6.13 | 34.66 | 1.13 | -4.24 | 0.93 | 1.09 | 0.37 | 37.04 | 0 | 0 | 73.85 | -36.32 |
| 2016 (3) | 1.38 | 56.82 | -0.34 | 0 | -0.14 | 0 | 0.01 | -50.0 | 1.04 | 147.62 | 0.35 | -23.91 | 0 | 0 | 4.55 | -45.38 | 1.18 | 40.48 | 0.92 | 33.33 | 0.27 | 80.0 | 0 | 0 | 115.97 | 10.7 |
| 2015 (2) | 0.88 | 0 | -0.46 | 0 | -0.1 | 0 | 0.02 | 0 | 0.42 | 0 | 0.46 | 0 | 0 | 0 | 8.33 | 0 | 0.84 | 0 | 0.69 | 0 | 0.15 | 0 | 0 | 0 | 104.76 | 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) | 0.96 | -29.41 | -56.16 | -0.22 | 40.54 | 37.14 | -0.42 | 89.09 | -31.25 | -0.03 | -250.0 | 0 | 0.74 | -25.25 | -59.78 | 0.55 | 52.78 | 52.78 | 0 | 0 | 0 | 5.72 | 36.1 | 29.43 | 1.25 | 12.61 | -6.02 | 0.93 | -6.06 | -14.68 | 0.71 | 14.52 | 39.22 | 0 | 0 | 0 | 58.54 | -30.7 | -57.23 |
| 24Q2 (19) | 1.36 | -9.93 | -13.38 | -0.37 | 27.45 | -270.0 | -3.85 | -1183.33 | -30.95 | 0.02 | 0 | 0.0 | 0.99 | -1.0 | -32.65 | 0.36 | -29.41 | 111.76 | 0 | 0 | 0 | 4.20 | -29.16 | 85.08 | 1.11 | -11.2 | -3.48 | 0.99 | -2.94 | 6.45 | 0.62 | 5.08 | 24.0 | 0 | 0 | 0 | 84.47 | -9.93 | -23.06 |
| 24Q1 (18) | 1.51 | -4.43 | 132.31 | -0.51 | 50.49 | -121.74 | -0.3 | 14.29 | 3.23 | 0 | -100.0 | 100.0 | 1.0 | 81.82 | 138.1 | 0.51 | 104.0 | 325.0 | 0 | 0 | 0 | 5.93 | 86.45 | 270.15 | 1.25 | 11.61 | -3.85 | 1.02 | 25.93 | -2.86 | 0.59 | 7.27 | 20.41 | 0 | 0 | 0 | 93.79 | -19.27 | 122.21 |
| 23Q4 (17) | 1.58 | -27.85 | -32.19 | -1.03 | -194.29 | -255.17 | -0.35 | -9.38 | -191.67 | 0.01 | 0 | 0.0 | 0.55 | -70.11 | -73.04 | 0.25 | -30.56 | -10.71 | 0 | 0 | 0 | 3.18 | -27.99 | -20.82 | 1.12 | -15.79 | -8.2 | 0.81 | -25.69 | -23.58 | 0.55 | 7.84 | 19.57 | 0 | 0 | 0 | 116.18 | -15.12 | -24.21 |
| 23Q3 (16) | 2.19 | 39.49 | 85.59 | -0.35 | -250.0 | 7.89 | -0.32 | 89.12 | -10.34 | 0 | -100.0 | -100.0 | 1.84 | 25.17 | 130.0 | 0.36 | 111.76 | 56.52 | 0 | 0 | 0 | 4.42 | 94.62 | 31.75 | 1.33 | 15.65 | 29.13 | 1.09 | 17.2 | 29.76 | 0.51 | 2.0 | 10.87 | 0 | 0 | 0 | 136.88 | 24.67 | 50.79 |
| 23Q2 (15) | 1.57 | 141.54 | 582.61 | -0.1 | 56.52 | 60.0 | -2.94 | -848.39 | -121.05 | 0.02 | 300.0 | 0 | 1.47 | 250.0 | 7450.0 | 0.17 | 41.67 | -29.17 | 0 | 0 | 0 | 2.27 | 41.67 | -55.84 | 1.15 | -11.54 | 576.47 | 0.93 | -11.43 | 520.0 | 0.5 | 2.04 | 8.7 | 0 | 0 | 0 | 109.79 | 160.12 | 191.18 |
| 23Q1 (14) | 0.65 | -72.1 | 4.84 | -0.23 | 20.69 | 32.35 | -0.31 | -158.33 | -6.9 | -0.01 | -200.0 | 0 | 0.42 | -79.41 | 50.0 | 0.12 | -57.14 | -47.83 | 0 | 0 | 0 | 1.60 | -60.12 | -60.57 | 1.3 | 6.56 | 68.83 | 1.05 | -0.94 | 69.35 | 0.49 | 6.52 | 11.36 | 0 | 0 | 0 | 42.21 | -72.47 | -27.84 |
| 22Q4 (13) | 2.33 | 97.46 | 42.94 | -0.29 | 23.68 | 59.15 | -0.12 | 58.62 | 36.84 | 0.01 | -75.0 | 200.0 | 2.04 | 155.0 | 121.74 | 0.28 | 21.74 | 75.0 | 0 | 0 | 0 | 4.02 | 19.82 | 51.65 | 1.22 | 18.45 | 12.96 | 1.06 | 26.19 | 23.26 | 0.46 | 0.0 | 2.22 | 0 | 0 | 0 | 153.29 | 68.88 | 23.2 |
| 22Q3 (12) | 1.18 | 413.04 | 461.9 | -0.38 | -52.0 | 40.62 | -0.29 | 78.2 | -7.41 | 0.04 | 0 | 500.0 | 0.8 | 4100.0 | 286.05 | 0.23 | -4.17 | -51.06 | 0 | 0 | 0 | 3.35 | -34.76 | -73.61 | 1.03 | 505.88 | 10200.0 | 0.84 | 460.0 | 8300.0 | 0.46 | 0.0 | 12.2 | 0 | 0 | 0 | 90.77 | 140.74 | 81.54 |
| 22Q2 (11) | 0.23 | -62.9 | -78.3 | -0.25 | 26.47 | 77.68 | -1.33 | -358.62 | 6.34 | 0 | 0 | 0 | -0.02 | -107.14 | 66.67 | 0.24 | 4.35 | -78.57 | 0 | 0 | 0 | 5.14 | 26.47 | -85.73 | 0.17 | -77.92 | 162.96 | 0.15 | -75.81 | 150.0 | 0.46 | 4.55 | 12.2 | 0 | 0 | 0 | 37.70 | -35.54 | -83.28 |
| 22Q1 (10) | 0.62 | -61.96 | -45.13 | -0.34 | 52.11 | -142.86 | -0.29 | -52.63 | -163.64 | 0 | 100.0 | -100.0 | 0.28 | -69.57 | -71.72 | 0.23 | 43.75 | 360.0 | 0 | 0 | 0 | 4.06 | 53.4 | 312.86 | 0.77 | -28.7 | 1.32 | 0.62 | -27.91 | 3.33 | 0.44 | -2.22 | 7.32 | 0 | 0 | 0 | 58.49 | -52.99 | -47.72 |
| 21Q4 (9) | 1.63 | 676.19 | 36.97 | -0.71 | -10.94 | 56.44 | -0.19 | 29.63 | -117.76 | -0.01 | 0.0 | -200.0 | 0.92 | 313.95 | 309.09 | 0.16 | -65.96 | -90.12 | 0 | 0 | 0 | 2.65 | -79.15 | -91.63 | 1.08 | 10700.0 | 54.29 | 0.86 | 8500.0 | 50.88 | 0.45 | 9.76 | 12.5 | 0 | 0 | 0 | 124.43 | 148.85 | 1.42 |
| 21Q3 (8) | 0.21 | -80.19 | -84.78 | -0.64 | 42.86 | 3.03 | -0.27 | 80.99 | -22.73 | -0.01 | 0 | 0 | -0.43 | -616.67 | -159.72 | 0.47 | -58.04 | -28.79 | 0 | 0 | 0 | 12.70 | -64.73 | 0.27 | 0.01 | 103.7 | -98.82 | 0.01 | -83.33 | -98.81 | 0.41 | 0.0 | 5.13 | 0 | 0 | 0 | 50.00 | -77.83 | -55.43 |
| 21Q2 (7) | 1.06 | -6.19 | 34.18 | -1.12 | -700.0 | -212.0 | -1.42 | -1190.91 | -5.19 | 0 | -100.0 | 0 | -0.06 | -106.06 | -103.35 | 1.12 | 2140.0 | 761.54 | 0 | 0 | 0 | 36.01 | 3558.91 | 985.93 | -0.27 | -135.53 | -155.1 | 0.06 | -90.0 | -88.89 | 0.41 | 0.0 | 13.89 | 0 | 0 | 0 | 225.53 | 101.58 | 156.94 |
| 21Q1 (6) | 1.13 | -5.04 | 32.94 | -0.14 | 91.41 | 89.15 | -0.11 | -110.28 | -266.67 | 0.03 | 200.0 | 0 | 0.99 | 325.0 | 325.0 | 0.05 | -96.91 | -64.29 | 0 | 0 | 0 | 0.98 | -96.89 | -73.21 | 0.76 | 8.57 | 68.89 | 0.6 | 5.26 | 62.16 | 0.41 | 2.5 | 13.89 | 0 | 0 | 0 | 111.88 | -8.8 | -3.91 |
| 20Q4 (5) | 1.19 | -13.77 | 205.13 | -1.63 | -146.97 | -805.56 | 1.07 | 586.36 | 663.16 | 0.01 | 0 | 0.0 | -0.44 | -161.11 | -309.52 | 1.62 | 145.45 | 800.0 | 0 | 0 | 0 | 31.64 | 149.77 | 553.91 | 0.7 | -17.65 | 79.49 | 0.57 | -32.14 | 83.87 | 0.4 | 2.56 | 14.29 | 0 | 0 | 0 | 122.68 | 9.35 | 107.61 |
| 20Q3 (4) | 1.38 | 74.68 | 0.0 | -0.66 | -166.0 | 0.0 | -0.22 | 83.7 | 0.0 | 0 | 0 | 0.0 | 0.72 | -59.78 | 0.0 | 0.66 | 407.69 | 0.0 | 0 | 0 | 0.0 | 12.67 | 281.99 | 0.0 | 0.85 | 73.47 | 0.0 | 0.84 | 55.56 | 0.0 | 0.39 | 8.33 | 0.0 | 0 | 0 | 0.0 | 112.20 | 27.82 | 0.0 |
| 20Q2 (3) | 0.79 | -7.06 | 0.0 | 1.0 | 177.52 | 0.0 | -1.35 | -4400.0 | 0.0 | 0 | 0 | 0.0 | 1.79 | 506.82 | 0.0 | 0.13 | -7.14 | 0.0 | 0 | 0 | 0.0 | 3.32 | -9.75 | 0.0 | 0.49 | 8.89 | 0.0 | 0.54 | 45.95 | 0.0 | 0.36 | 0.0 | 0.0 | 0 | 0 | 0.0 | 87.78 | -24.61 | 0.0 |
| 20Q1 (2) | 0.85 | 117.95 | 0.0 | -1.29 | -616.67 | 0.0 | -0.03 | 84.21 | 0.0 | 0 | -100.0 | 0.0 | -0.44 | -309.52 | 0.0 | 0.14 | -22.22 | 0.0 | 0 | 0 | 0.0 | 3.67 | -24.06 | 0.0 | 0.45 | 15.38 | 0.0 | 0.37 | 19.35 | 0.0 | 0.36 | 2.86 | 0.0 | 0 | 0 | 0.0 | 116.44 | 97.05 | 0.0 |
| 19Q4 (1) | 0.39 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | -0.19 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.84 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 59.09 | 0.0 | 0.0 |
