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) | 2.41 | -9.4 | 0.33 | 0 | -2.88 | 0 | 0 | 0 | 2.74 | 0 | 0.85 | -73.27 | 0 | 0 | 19.23 | -71.21 | 0.62 | -39.22 | 0.65 | -39.25 | 1.91 | 2.14 | 0.02 | 0.0 | 93.41 | 3.95 |
| 2022 (9) | 2.66 | 10.37 | -4.01 | 0 | 1.06 | 0 | -0.02 | 0 | -1.35 | 0 | 3.18 | 101.27 | 0 | 0 | 66.81 | 97.04 | 1.02 | 15.91 | 1.07 | 50.7 | 1.87 | 5.06 | 0.02 | 100.0 | 89.86 | -6.78 |
| 2021 (8) | 2.41 | -25.16 | -1.85 | 0 | -0.63 | 0 | 0 | 0 | 0.56 | 0 | 1.58 | -48.2 | 0 | 0 | 33.91 | -39.86 | 0.88 | -51.65 | 0.71 | -55.62 | 1.78 | 12.66 | 0.01 | 0.0 | 96.40 | -4.5 |
| 2020 (7) | 3.22 | 8.05 | -3.42 | 0 | 0.08 | 0 | 0.02 | 0 | -0.2 | 0 | 3.05 | 150.0 | 0 | 0 | 56.38 | 133.36 | 1.82 | 10.3 | 1.6 | 18.52 | 1.58 | 3.95 | 0.01 | 0.0 | 100.94 | -2.45 |
| 2019 (6) | 2.98 | 39.25 | -1.35 | 0 | -1.69 | 0 | -0.02 | 0 | 1.63 | 676.19 | 1.22 | -36.13 | 0 | 0 | 24.16 | -39.79 | 1.65 | 16.2 | 1.35 | 13.45 | 1.52 | 80.95 | 0.01 | 0 | 103.47 | -1.85 |
| 2018 (5) | 2.14 | 14.44 | -1.93 | 0 | -0.47 | 0 | 0 | 0 | 0.21 | 0 | 1.91 | -51.15 | 0 | 0 | 40.13 | -54.64 | 1.42 | 25.66 | 1.19 | 23.96 | 0.84 | -5.62 | 0 | 0 | 105.42 | 4.29 |
| 2017 (4) | 1.87 | 12.65 | -2.91 | 0 | -0.51 | 0 | 0 | 0 | -1.04 | 0 | 3.91 | 45.35 | -0.01 | 0 | 88.46 | 66.4 | 1.13 | -9.6 | 0.96 | -8.57 | 0.89 | 11.25 | 0 | 0 | 101.08 | 13.26 |
| 2016 (3) | 1.66 | -17.82 | -3.23 | 0 | -0.39 | 0 | 0 | 0 | -1.57 | 0 | 2.69 | 484.78 | 0 | 0 | 53.16 | 491.72 | 1.25 | -14.38 | 1.05 | -32.26 | 0.8 | 12.68 | 0.01 | -92.31 | 89.25 | 5.59 |
| 2015 (2) | 2.02 | -21.09 | -0.3 | 0 | -1.38 | 0 | 0 | 0 | 1.72 | 38.71 | 0.46 | -41.03 | 0.08 | 0 | 8.98 | -38.61 | 1.46 | 0.0 | 1.55 | 1.31 | 0.71 | -13.41 | 0.13 | -7.14 | 84.52 | -17.79 |
| 2014 (1) | 2.56 | -18.21 | -1.32 | 0 | -1.94 | 0 | -0.01 | 0 | 1.24 | -42.59 | 0.78 | 30.0 | 0 | 0 | 14.63 | 25.61 | 1.46 | 3.55 | 1.53 | 0.66 | 0.82 | -51.76 | 0.14 | 0.0 | 102.81 | 10.37 |
| 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) | 0.69 | -2.82 | 27.78 | -0.38 | -3900.0 | -208.57 | -0.13 | 60.61 | 85.87 | 0 | 0 | 100.0 | 0.31 | -56.94 | -65.17 | 0.11 | 450.0 | 83.33 | 0 | 0 | 0 | 8.80 | 463.2 | 58.4 | 0.3 | 0.0 | 114.29 | 0.22 | -15.38 | 46.67 | 0.47 | 0.0 | -2.08 | 0 | 0 | 0 | 100.00 | 2.82 | 16.67 |
| 24Q2 (19) | 0.71 | 26.79 | 51.06 | 0.01 | 112.5 | 106.25 | -0.33 | -65.0 | -17.86 | 0 | 100.0 | 0 | 0.72 | 50.0 | 132.26 | 0.02 | -88.89 | -93.1 | 0 | 0 | 0 | 1.56 | -90.1 | -94.18 | 0.3 | 30.43 | 114.29 | 0.26 | 0.0 | 13.04 | 0.47 | -2.08 | -4.08 | 0 | 0 | 0 | 97.26 | 28.52 | 48.99 |
| 24Q1 (18) | 0.56 | -32.53 | -3.45 | -0.08 | -14.29 | -140.0 | -0.2 | 73.68 | 78.26 | -0.01 | -200.0 | 0 | 0.48 | -36.84 | -38.46 | 0.18 | 63.64 | -53.85 | 0 | 0 | 0 | 15.79 | 49.28 | -50.61 | 0.23 | 187.5 | -11.54 | 0.26 | 1200.0 | 0.0 | 0.48 | 0.0 | 4.35 | 0 | 0 | 0 | 75.68 | -54.41 | -6.06 |
| 23Q4 (17) | 0.83 | 53.7 | -3.49 | -0.07 | -120.0 | 88.14 | -0.76 | 17.39 | 20.0 | 0.01 | 200.0 | 0.0 | 0.76 | -14.61 | 181.48 | 0.11 | 83.33 | -87.06 | 0 | 0 | 0 | 10.58 | 90.38 | -85.94 | 0.08 | -42.86 | -72.41 | 0.02 | -86.67 | -90.91 | 0.48 | 0.0 | 4.35 | 0 | 0 | 0 | 166.00 | 93.67 | 31.26 |
| 23Q3 (16) | 0.54 | 14.89 | -19.4 | 0.35 | 318.75 | 136.84 | -0.92 | -228.57 | -174.8 | -0.01 | 0 | 0.0 | 0.89 | 187.1 | 417.86 | 0.06 | -79.31 | -93.18 | 0 | 0 | 0 | 5.56 | -79.31 | -92.05 | 0.14 | 0.0 | -57.58 | 0.15 | -34.78 | -57.14 | 0.48 | -2.04 | 6.67 | 0 | 0 | 0 | 85.71 | 31.31 | 2.35 |
| 23Q2 (15) | 0.47 | -18.97 | -29.85 | -0.16 | -180.0 | 76.81 | -0.28 | 69.57 | 60.0 | 0 | 0 | 100.0 | 0.31 | -60.26 | 1650.0 | 0.29 | -25.64 | -44.23 | 0 | 0 | 0 | 26.85 | -16.0 | -33.39 | 0.14 | -46.15 | -54.84 | 0.23 | -11.54 | 4.55 | 0.49 | 6.52 | 4.26 | 0 | 0 | 0 | 65.28 | -18.97 | -32.77 |
| 23Q1 (14) | 0.58 | -32.56 | 26.09 | 0.2 | 133.9 | 111.17 | -0.92 | 3.16 | -162.59 | 0 | -100.0 | 100.0 | 0.78 | 188.89 | 158.65 | 0.39 | -54.12 | -57.61 | 0 | 0 | 0 | 31.97 | -57.5 | -62.47 | 0.26 | -10.34 | 225.0 | 0.26 | 18.18 | -10.34 | 0.46 | 0.0 | -6.12 | 0 | 0 | 0 | 80.56 | -36.3 | 36.59 |
| 22Q4 (13) | 0.86 | 28.36 | 34.38 | -0.59 | 37.89 | -78.79 | -0.95 | -177.24 | -137.5 | 0.01 | 200.0 | 0.0 | 0.27 | 196.43 | -12.9 | 0.85 | -3.41 | 226.92 | 0 | 0 | 0 | 75.22 | 7.7 | 192.21 | 0.29 | -12.12 | 480.0 | 0.22 | -37.14 | 214.29 | 0.46 | 2.22 | -4.17 | 0 | 0 | 0 | 126.47 | 51.01 | 8.69 |
| 22Q3 (12) | 0.67 | 0.0 | 39.58 | -0.95 | -37.68 | -90.0 | 1.23 | 275.71 | 1125.0 | -0.01 | 0.0 | 0 | -0.28 | -1300.0 | -1300.0 | 0.88 | 69.23 | 125.64 | 0 | 0 | 0 | 69.84 | 73.26 | 95.2 | 0.33 | 6.45 | 65.0 | 0.35 | 59.09 | 3400.0 | 0.45 | -4.26 | -4.26 | 0 | 0 | 0 | 83.75 | -13.75 | -16.25 |
| 22Q2 (11) | 0.67 | 45.65 | 42.55 | -0.69 | 61.45 | -18.97 | -0.7 | -147.62 | -268.42 | -0.01 | 0.0 | 0 | -0.02 | 98.5 | 81.82 | 0.52 | -43.48 | 6.12 | 0 | 0 | 0 | 40.31 | -52.68 | 0.36 | 0.31 | 287.5 | 3.33 | 0.22 | -24.14 | -4.35 | 0.47 | -4.08 | 6.82 | 0 | 0 | 0 | 97.10 | 64.65 | 38.42 |
| 22Q1 (10) | 0.46 | -28.12 | -43.9 | -1.79 | -442.42 | -306.82 | 1.47 | 467.5 | 1533.33 | -0.01 | -200.0 | 0 | -1.33 | -529.03 | -450.0 | 0.92 | 253.85 | 113.95 | 0 | 0 | 0 | 85.19 | 230.91 | 165.46 | 0.08 | 60.0 | -75.76 | 0.29 | 314.29 | -27.5 | 0.49 | 2.08 | 22.5 | 0 | 0 | 0 | 58.97 | -49.32 | -42.46 |
| 21Q4 (9) | 0.64 | 33.33 | -31.18 | -0.33 | 34.0 | 21.43 | -0.4 | -233.33 | 6.98 | 0.01 | 0 | 0 | 0.31 | 1650.0 | -39.22 | 0.26 | -33.33 | -33.33 | 0 | 0 | 0 | 25.74 | -28.05 | -6.27 | 0.05 | -75.0 | -89.36 | 0.07 | 600.0 | -81.58 | 0.48 | 2.13 | 20.0 | 0 | 0 | 0 | 116.36 | 16.36 | -2.4 |
| 21Q3 (8) | 0.48 | 2.13 | -49.47 | -0.5 | 13.79 | 32.43 | -0.12 | 36.84 | 55.56 | 0 | 0 | -100.0 | -0.02 | 81.82 | -109.52 | 0.39 | -20.41 | -45.83 | 0 | 0 | 0 | 35.78 | -10.92 | -32.42 | 0.2 | -33.33 | -58.33 | 0.01 | -95.65 | -97.56 | 0.47 | 6.82 | 20.51 | 0 | 0 | 0 | 100.00 | 42.55 | -15.79 |
| 21Q2 (7) | 0.47 | -42.68 | -4.08 | -0.58 | -31.82 | 66.28 | -0.19 | -311.11 | -290.0 | 0 | 0 | 0 | -0.11 | -128.95 | 91.06 | 0.49 | 13.95 | -67.97 | 0 | 0 | 0 | 40.16 | 25.16 | -61.67 | 0.3 | -9.09 | -43.4 | 0.23 | -42.5 | -57.41 | 0.44 | 10.0 | 10.0 | 0 | 0 | 0 | 70.15 | -31.56 | 34.57 |
| 21Q1 (6) | 0.82 | -11.83 | 32.26 | -0.44 | -4.76 | -46.67 | 0.09 | 120.93 | -86.76 | 0 | 0 | 100.0 | 0.38 | -25.49 | 18.75 | 0.43 | 10.26 | 4.88 | 0 | 0 | 0 | 32.09 | 16.84 | -8.43 | 0.33 | -29.79 | 0.0 | 0.4 | 5.26 | 42.86 | 0.4 | 0.0 | 5.26 | 0 | 0 | 0 | 102.50 | -14.03 | 9.11 |
| 20Q4 (5) | 0.93 | -2.11 | 9.41 | -0.42 | 43.24 | -133.33 | -0.43 | -59.26 | 44.87 | 0 | -100.0 | 100.0 | 0.51 | 142.86 | -23.88 | 0.39 | -45.83 | -36.07 | 0 | 0 | -100.0 | 27.46 | -48.12 | -46.42 | 0.47 | -2.08 | 34.29 | 0.38 | -7.32 | 11.76 | 0.4 | 2.56 | 8.11 | 0 | 0 | 0 | 119.23 | 0.4 | -0.41 |
| 20Q3 (4) | 0.95 | 93.88 | 0.0 | -0.74 | 56.98 | 0.0 | -0.27 | -370.0 | 0.0 | 0.02 | 0 | 0.0 | 0.21 | 117.07 | 0.0 | 0.72 | -52.94 | 0.0 | 0 | 0 | 0.0 | 52.94 | -49.48 | 0.0 | 0.48 | -9.43 | 0.0 | 0.41 | -24.07 | 0.0 | 0.39 | -2.5 | 0.0 | 0 | 0 | 0.0 | 118.75 | 127.81 | 0.0 |
| 20Q2 (3) | 0.49 | -20.97 | 0.0 | -1.72 | -473.33 | 0.0 | 0.1 | -85.29 | 0.0 | 0 | 100.0 | 0.0 | -1.23 | -484.38 | 0.0 | 1.53 | 273.17 | 0.0 | 0 | 0 | 0.0 | 104.79 | 199.05 | 0.0 | 0.53 | 60.61 | 0.0 | 0.54 | 92.86 | 0.0 | 0.4 | 5.26 | 0.0 | 0 | 0 | 0.0 | 52.13 | -44.51 | 0.0 |
| 20Q1 (2) | 0.62 | -27.06 | 0.0 | -0.3 | -66.67 | 0.0 | 0.68 | 187.18 | 0.0 | -0.01 | 97.14 | 0.0 | 0.32 | -52.24 | 0.0 | 0.41 | -32.79 | 0.0 | 0 | -100.0 | 0.0 | 35.04 | -31.64 | 0.0 | 0.33 | -5.71 | 0.0 | 0.28 | -17.65 | 0.0 | 0.38 | 2.7 | 0.0 | 0 | 0 | 0.0 | 93.94 | -21.53 | 0.0 |
| 19Q4 (1) | 0.85 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | -0.78 | 0.0 | 0.0 | -0.35 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 51.26 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 119.72 | 0.0 | 0.0 |
