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) | 3.26 | -10.19 | -0.04 | 0 | -2.32 | 0 | 0.09 | -80.0 | 3.22 | 10.65 | 0.85 | -16.67 | 0 | 0 | 7.48 | -18.35 | 1.11 | -5.13 | 0.72 | -30.1 | 2.06 | 1.98 | 0.03 | 0.0 | 116.01 | -1.56 |
| 2022 (9) | 3.63 | 2.83 | -0.72 | 0 | -2.8 | 0 | 0.45 | 0 | 2.91 | 0.0 | 1.02 | -15.7 | 0 | 0 | 9.16 | -23.28 | 1.17 | 3.54 | 1.03 | -21.97 | 2.02 | 17.44 | 0.03 | 200.0 | 117.86 | 1.83 |
| 2021 (8) | 3.53 | 100.57 | -0.62 | 0 | -6.38 | 0 | 0 | 0 | 2.91 | 118.8 | 1.21 | -1.63 | 0 | 0 | 11.94 | -6.29 | 1.13 | -38.25 | 1.32 | 13.79 | 1.72 | 8.18 | 0.01 | 0 | 115.74 | 80.84 |
| 2020 (7) | 1.76 | -48.24 | -0.43 | 0 | -0.18 | 0 | -0.39 | 0 | 1.33 | 0 | 1.23 | -72.48 | 0 | 0 | 12.75 | -70.91 | 1.83 | -9.85 | 1.16 | 5.45 | 1.59 | 14.39 | 0 | 0 | 64.00 | -53.13 |
| 2019 (6) | 3.4 | 185.71 | -4.84 | 0 | 4.64 | 18.37 | 0.06 | -72.73 | -1.44 | 0 | 4.47 | 39.25 | 0 | 0 | 43.82 | 11.81 | 2.03 | 314.29 | 1.1 | 61.76 | 1.39 | 117.19 | 0 | 0 | 136.55 | 51.46 |
| 2018 (5) | 1.19 | 30.77 | -6.49 | 0 | 3.92 | 0 | 0.22 | 0 | -5.3 | 0 | 3.21 | 723.08 | 0 | 0 | 39.19 | 720.06 | 0.49 | 206.25 | 0.68 | -47.29 | 0.64 | 16.36 | 0 | 0 | 90.15 | 82.28 |
| 2017 (4) | 0.91 | -33.58 | 4.05 | 0 | -1.23 | 0 | -0.11 | 0 | 4.96 | 0 | 0.39 | -29.09 | 0 | 0 | 4.78 | -17.62 | 0.16 | -87.1 | 1.29 | 48.28 | 0.55 | 0.0 | 0 | 0 | 49.46 | -48.74 |
| 2016 (3) | 1.37 | -17.47 | -1.88 | 0 | -1.68 | 0 | 0.01 | 0 | -0.51 | 0 | 0.55 | 400.0 | 0 | 0 | 5.80 | 401.58 | 1.24 | 726.67 | 0.87 | -38.73 | 0.55 | -9.84 | 0 | 0 | 96.48 | 18.56 |
| 2015 (2) | 1.66 | -8.29 | 3.13 | 0 | -0.21 | 0 | -0.03 | 0 | 4.79 | 0 | 0.11 | 120.0 | 0 | 0 | 1.16 | 93.17 | 0.15 | 0 | 1.42 | 0 | 0.61 | -30.68 | 0.01 | 0 | 81.37 | -89.21 |
| 2014 (1) | 1.81 | 8.38 | -5.43 | 0 | 1.33 | 0 | 0.38 | 0 | -3.62 | 0 | 0.05 | -89.58 | 0 | 0 | 0.60 | -87.49 | -0.23 | 0 | -0.64 | 0 | 0.88 | -13.73 | 0 | 0 | 754.17 | 98.7 |
| 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) | 0.85 | -60.47 | 23.19 | -0.85 | 42.18 | -129.73 | -0.52 | -156.52 | -92.59 | -0.14 | -193.33 | 6.67 | 0 | -100.0 | -100.0 | 0.97 | -23.62 | 259.26 | 0 | 0 | 0 | 28.61 | -32.63 | 247.6 | 0.32 | 220.0 | -33.33 | 0.28 | 180.0 | -24.32 | 0.57 | 7.55 | 9.62 | 0.02 | 100.0 | 100.0 | 97.70 | -70.92 | 27.44 |
| 24Q2 (19) | 2.15 | 1164.71 | 95.45 | -1.47 | 46.93 | -508.33 | 0.92 | -53.3 | 162.16 | 0.15 | 275.0 | 114.29 | 0.68 | 126.15 | -53.42 | 1.27 | -32.09 | 605.56 | 0 | 0 | 0 | 42.47 | -30.5 | 548.92 | 0.1 | 42.86 | -72.22 | 0.1 | -84.38 | -50.0 | 0.53 | -1.85 | 3.92 | 0.01 | 0.0 | 0.0 | 335.94 | 2251.56 | 119.89 |
| 24Q1 (18) | 0.17 | -83.17 | -63.04 | -2.77 | -1557.89 | -1159.09 | 1.97 | 2070.0 | 519.15 | 0.04 | -55.56 | -50.0 | -2.6 | -316.67 | -1183.33 | 1.87 | 713.04 | 1000.0 | 0 | 0 | 0 | 61.11 | 604.11 | 863.4 | 0.07 | 0 | -73.08 | 0.64 | 557.14 | 120.69 | 0.54 | 5.88 | 5.88 | 0.01 | 0.0 | 0.0 | 14.29 | -94.63 | -74.84 |
| 23Q4 (17) | 1.01 | 46.38 | 17.44 | 0.19 | 151.35 | -65.45 | -0.1 | 62.96 | 92.06 | 0.09 | 160.0 | -75.0 | 1.2 | 275.0 | -14.89 | 0.23 | -14.81 | 91.67 | 0 | 0 | 0 | 8.68 | 5.44 | 109.75 | 0 | -100.0 | -100.0 | -0.14 | -137.84 | -130.43 | 0.51 | -1.92 | 0.0 | 0.01 | 0.0 | 0.0 | 265.79 | 246.68 | 202.88 |
| 23Q3 (16) | 0.69 | -37.27 | -53.06 | -0.37 | -202.78 | 17.78 | -0.27 | 81.76 | 87.5 | -0.15 | -314.29 | -400.0 | 0.32 | -78.08 | -68.63 | 0.27 | 50.0 | -27.03 | 0 | 0 | 0 | 8.23 | 25.76 | -32.81 | 0.48 | 33.33 | 9.09 | 0.37 | 85.0 | -21.28 | 0.52 | 1.96 | 1.96 | 0.01 | 0.0 | 0.0 | 76.67 | -49.82 | -48.37 |
| 23Q2 (15) | 1.1 | 139.13 | 2650.0 | 0.36 | 263.64 | 1000.0 | -1.48 | -214.89 | -1157.14 | 0.07 | -12.5 | 112.73 | 1.46 | 508.33 | 0 | 0.18 | 5.88 | -25.0 | 0 | 0 | 0 | 6.55 | 3.19 | -30.18 | 0.36 | 38.46 | 80.0 | 0.2 | -31.03 | 0 | 0.51 | 0.0 | 2.0 | 0.01 | 0.0 | 0.0 | 152.78 | 169.02 | 1847.92 |
| 23Q1 (14) | 0.46 | -46.51 | -52.58 | -0.22 | -140.0 | 52.17 | -0.47 | 62.7 | -195.92 | 0.08 | -77.78 | -86.44 | 0.24 | -82.98 | -52.94 | 0.17 | 41.67 | -41.38 | 0 | 0 | 0 | 6.34 | 53.3 | -42.04 | 0.26 | -29.73 | 52.94 | 0.29 | -36.96 | 163.64 | 0.51 | 0.0 | 4.08 | 0.01 | 0.0 | 0.0 | 56.79 | -35.29 | -64.29 |
| 22Q4 (13) | 0.86 | -41.5 | -31.75 | 0.55 | 222.22 | 787.5 | -1.26 | 41.67 | -1475.0 | 0.36 | 620.0 | 1900.0 | 1.41 | 38.24 | 19.49 | 0.12 | -67.57 | -25.0 | 0 | 0 | 0 | 4.14 | -66.23 | -31.21 | 0.37 | -15.91 | 270.0 | 0.46 | -2.13 | 360.0 | 0.51 | 0.0 | 4.08 | 0.01 | 0.0 | 0.0 | 87.76 | -40.9 | -58.21 |
| 22Q3 (12) | 1.47 | 3575.0 | 140.98 | -0.45 | -1025.0 | -800.0 | -2.16 | -1642.86 | -47.95 | 0.05 | 109.09 | 66.67 | 1.02 | 0 | 82.14 | 0.37 | 54.17 | -9.76 | 0 | 0 | 0 | 12.25 | 30.68 | -22.31 | 0.44 | 120.0 | 33.33 | 0.47 | 0 | -24.19 | 0.51 | 2.0 | 24.39 | 0.01 | 0.0 | 0 | 148.48 | 1793.18 | 150.72 |
| 22Q2 (11) | 0.04 | -95.88 | -96.46 | -0.04 | 91.3 | 77.78 | 0.14 | -71.43 | 104.2 | -0.55 | -193.22 | -1733.33 | 0 | -100.0 | -100.0 | 0.24 | -17.24 | 20.0 | 0 | 0 | 0 | 9.38 | -14.33 | 12.97 | 0.2 | 17.65 | -42.86 | 0 | -100.0 | -100.0 | 0.5 | 2.04 | 25.0 | 0.01 | 0.0 | 0 | 7.84 | -95.07 | -94.86 |
| 22Q1 (10) | 0.97 | -23.02 | 83.02 | -0.46 | -475.0 | -48.39 | 0.49 | 712.5 | 132.45 | 0.59 | 3050.0 | 1866.67 | 0.51 | -56.78 | 131.82 | 0.29 | 81.25 | -34.09 | 0 | 0 | 0 | 10.94 | 81.93 | -38.57 | 0.17 | 70.0 | -51.43 | 0.11 | 10.0 | -56.0 | 0.49 | 0.0 | 19.51 | 0.01 | 0.0 | 0 | 159.02 | -24.28 | 98.02 |
| 21Q4 (9) | 1.26 | 106.56 | 215.0 | -0.08 | -60.0 | -119.05 | -0.08 | 94.52 | 78.95 | -0.02 | -166.67 | 88.89 | 1.18 | 110.71 | 43.9 | 0.16 | -60.98 | -40.74 | 0 | 0 | 0 | 6.02 | -61.86 | -48.09 | 0.1 | -69.7 | -72.22 | 0.1 | -83.87 | -9.09 | 0.49 | 19.51 | 22.5 | 0.01 | 0 | 0 | 210.00 | 254.59 | 167.75 |
| 21Q3 (8) | 0.61 | -46.02 | -17.57 | -0.05 | 72.22 | -200.0 | -1.46 | 56.16 | -186.27 | 0.03 | 200.0 | 133.33 | 0.56 | -41.05 | -29.11 | 0.41 | 105.0 | 51.85 | 0 | 0 | 0 | 15.77 | 90.02 | 52.44 | 0.33 | -5.71 | -44.07 | 0.62 | 82.35 | 19.23 | 0.41 | 2.5 | 2.5 | 0 | 0 | 0 | 59.22 | -61.22 | -26.37 |
| 21Q2 (7) | 1.13 | 113.21 | 44.87 | -0.18 | 41.94 | -350.0 | -3.33 | -120.53 | -446.88 | -0.03 | -200.0 | -109.68 | 0.95 | 331.82 | 28.38 | 0.2 | -54.55 | -4.76 | 0 | 0 | 0 | 8.30 | -53.41 | -9.5 | 0.35 | 0.0 | -16.67 | 0.34 | 36.0 | -43.33 | 0.4 | -2.44 | 2.56 | 0 | 0 | 0 | 152.70 | 90.16 | 93.81 |
| 21Q1 (6) | 0.53 | 32.5 | 453.33 | -0.31 | -173.81 | 63.95 | -1.51 | -297.37 | -504.0 | 0.03 | 116.67 | 106.98 | 0.22 | -73.17 | 121.78 | 0.44 | 62.96 | -10.2 | 0 | 0 | 0 | 17.81 | 53.73 | -12.39 | 0.35 | -2.78 | -22.22 | 0.25 | 127.27 | 516.67 | 0.41 | 2.5 | 5.13 | 0 | 0 | 0 | 80.30 | 2.39 | 276.67 |
| 20Q4 (5) | 0.4 | -45.95 | -84.62 | 0.42 | 740.0 | 133.6 | -0.38 | 25.49 | -157.58 | -0.18 | -100.0 | -125.35 | 0.82 | 3.8 | -39.26 | 0.27 | 0.0 | -67.86 | 0 | 0 | 0 | 11.59 | 12.02 | -62.75 | 0.36 | -38.98 | -44.62 | 0.11 | -78.85 | 164.71 | 0.4 | 0.0 | 8.11 | 0 | 0 | 0 | 78.43 | -2.49 | -93.97 |
| 20Q3 (4) | 0.74 | -5.13 | 0.0 | 0.05 | 225.0 | 0.0 | -0.51 | -153.12 | 0.0 | -0.09 | -129.03 | 0.0 | 0.79 | 6.76 | 0.0 | 0.27 | 28.57 | 0.0 | 0 | 0 | 0.0 | 10.34 | 12.81 | 0.0 | 0.59 | 40.48 | 0.0 | 0.52 | -13.33 | 0.0 | 0.4 | 2.56 | 0.0 | 0 | 0 | 0.0 | 80.43 | 2.09 | 0.0 |
| 20Q2 (3) | 0.78 | 620.0 | 0.0 | -0.04 | 95.35 | 0.0 | 0.96 | 484.0 | 0.0 | 0.31 | 172.09 | 0.0 | 0.74 | 173.27 | 0.0 | 0.21 | -57.14 | 0.0 | 0 | 0 | 0.0 | 9.17 | -54.9 | 0.0 | 0.42 | -6.67 | 0.0 | 0.6 | 1100.0 | 0.0 | 0.39 | 0.0 | 0.0 | 0 | 0 | 0.0 | 78.79 | 273.33 | 0.0 |
| 20Q1 (2) | -0.15 | -105.77 | 0.0 | -0.86 | 31.2 | 0.0 | -0.25 | -137.88 | 0.0 | -0.43 | -160.56 | 0.0 | -1.01 | -174.81 | 0.0 | 0.49 | -41.67 | 0.0 | 0 | 0 | 0.0 | 20.33 | -34.65 | 0.0 | 0.45 | -30.77 | 0.0 | -0.06 | 64.71 | 0.0 | 0.39 | 5.41 | 0.0 | 0 | 0 | 0.0 | -45.45 | -103.5 | 0.0 |
| 19Q4 (1) | 2.6 | 0.0 | 0.0 | -1.25 | 0.0 | 0.0 | 0.66 | 0.0 | 0.0 | 0.71 | 0.0 | 0.0 | 1.35 | 0.0 | 0.0 | 0.84 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 31.11 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | -0.17 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1300.00 | 0.0 | 0.0 |
