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) | 6.63 | -13.78 | -1.69 | 0 | -4.81 | 0 | 0.04 | 0 | 4.94 | 0 | 0.69 | 97.14 | -0.11 | 0 | 2.96 | 84.45 | 5.15 | 2.59 | 4.52 | 1.57 | 0.76 | 10.14 | 0.01 | 0.0 | 125.33 | -16.07 |
| 2022 (9) | 7.69 | 27.53 | -15.59 | 0 | -4.05 | 0 | -0.12 | 0 | -7.9 | 0 | 0.35 | 29.63 | -0.03 | 0 | 1.61 | 10.12 | 5.02 | 27.09 | 4.45 | 20.27 | 0.69 | 2.99 | 0.01 | 0.0 | 149.32 | 8.46 |
| 2021 (8) | 6.03 | 46.0 | -0.26 | 0 | -2.92 | 0 | 0.18 | 0 | 5.77 | 49.1 | 0.27 | 8.0 | 0.02 | 0 | 1.46 | -4.66 | 3.95 | 37.63 | 3.7 | 42.86 | 0.67 | -6.94 | 0.01 | -50.0 | 137.67 | 11.0 |
| 2020 (7) | 4.13 | -12.31 | -0.26 | 0 | -3.19 | 0 | -0.14 | 0 | 3.87 | -4.44 | 0.25 | -59.68 | -0.01 | 0 | 1.53 | -59.63 | 2.87 | -10.87 | 2.59 | -9.44 | 0.72 | -8.86 | 0.02 | 0.0 | 124.02 | -3.36 |
| 2019 (6) | 4.71 | 13.77 | -0.66 | 0 | -3.18 | 0 | 0.02 | -50.0 | 4.05 | 12.5 | 0.62 | 37.78 | -0.04 | 0 | 3.79 | 32.89 | 3.22 | -0.31 | 2.86 | 1.42 | 0.79 | 97.5 | 0.02 | -50.0 | 128.34 | 1.06 |
| 2018 (5) | 4.14 | -6.97 | -0.54 | 0 | -3.19 | 0 | 0.04 | 0 | 3.6 | -13.25 | 0.45 | 45.16 | 0 | 0 | 2.85 | 41.67 | 3.23 | -9.78 | 2.82 | -11.32 | 0.4 | -14.89 | 0.04 | -50.0 | 126.99 | 6.45 |
| 2017 (4) | 4.45 | 12.66 | -0.3 | 0 | -3.59 | 0 | -0.14 | 0 | 4.15 | 0.73 | 0.31 | -68.37 | 0 | 0 | 2.01 | -70.11 | 3.58 | 5.6 | 3.18 | -20.1 | 0.47 | -17.54 | 0.08 | -33.33 | 119.30 | 41.05 |
| 2016 (3) | 3.95 | -26.44 | 0.17 | 0 | -2.65 | 0 | 0.22 | -26.67 | 4.12 | -7.83 | 0.98 | 24.05 | 0 | 0 | 6.74 | 20.13 | 3.39 | 2.73 | 3.98 | 20.61 | 0.57 | -6.56 | 0.12 | -14.29 | 84.58 | -36.21 |
| 2015 (2) | 5.37 | 4.88 | -0.9 | 0 | -2.32 | 0 | 0.3 | -6.25 | 4.47 | -8.59 | 0.79 | 75.56 | 0 | 0 | 5.61 | 61.1 | 3.3 | 6.8 | 3.3 | 6.11 | 0.61 | 24.49 | 0.14 | -6.67 | 132.59 | -2.89 |
| 2014 (1) | 5.12 | 40.66 | -0.23 | 0 | -1.98 | 0 | 0.32 | 700.0 | 4.89 | 48.63 | 0.45 | 32.35 | 0.01 | 0.0 | 3.48 | 124.99 | 3.09 | 8.8 | 3.11 | 29.05 | 0.49 | 6.52 | 0.15 | 7.14 | 136.53 | 12.9 |
| 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) | 1.8 | -24.37 | 57.89 | -0.6 | -650.0 | 18.92 | -4.62 | -4520.0 | -1.54 | 0 | -100.0 | 100.0 | 1.2 | -47.83 | 200.0 | 0.17 | 325.0 | -5.56 | 0.12 | 1300.0 | 163.16 | 2.56 | 316.69 | -10.67 | 1.82 | 3.41 | 5.81 | 1.51 | 1.34 | 0.0 | 0.22 | 0.0 | 10.0 | 0.05 | 150.0 | 0 | 101.12 | -26.49 | 51.69 |
| 24Q2 (19) | 2.38 | 332.73 | -23.47 | -0.08 | 84.31 | 20.0 | -0.1 | 0.0 | -11.11 | 0.06 | 300.0 | -33.33 | 2.3 | 5650.0 | -23.59 | 0.04 | -88.24 | -69.23 | -0.01 | 85.71 | 87.5 | 0.61 | -89.84 | -71.68 | 1.76 | 70.87 | 22.22 | 1.49 | 65.56 | 16.41 | 0.22 | 0.0 | 22.22 | 0.02 | 0.0 | 0 | 137.57 | 185.15 | -35.42 |
| 24Q1 (18) | 0.55 | -80.14 | 241.03 | -0.51 | -41.67 | -4.08 | -0.1 | 0.0 | -25.0 | -0.03 | 0 | -127.27 | 0.04 | -98.34 | 104.55 | 0.34 | 6.25 | 385.71 | -0.07 | -146.67 | -800.0 | 6.04 | 7.57 | 358.11 | 1.03 | 7.29 | 0.0 | 0.9 | 15.38 | -5.26 | 0.22 | 4.76 | 29.41 | 0.02 | 100.0 | 0 | 48.25 | -82.58 | 238.55 |
| 23Q4 (17) | 2.77 | 142.98 | 0.73 | -0.36 | 51.35 | -50.0 | -0.1 | 97.8 | -11.11 | 0 | 100.0 | 100.0 | 2.41 | 502.5 | -3.98 | 0.32 | 77.78 | 166.67 | 0.15 | 178.95 | 475.0 | 5.61 | 96.18 | 145.61 | 0.96 | -44.19 | 57.38 | 0.78 | -48.34 | 14.71 | 0.21 | 5.0 | 23.53 | 0.01 | 0 | 0 | 277.00 | 315.5 | -14.38 |
| 23Q3 (16) | 1.14 | -63.34 | -37.36 | -0.74 | -640.0 | 95.13 | -4.55 | -4955.56 | -20.05 | -0.16 | -277.78 | -1500.0 | 0.4 | -86.71 | 102.99 | 0.18 | 38.46 | 200.0 | -0.19 | -137.5 | -2000.0 | 2.86 | 32.08 | 177.58 | 1.72 | 19.44 | 21.13 | 1.51 | 17.97 | 24.79 | 0.2 | 11.11 | 17.65 | 0 | 0 | 0 | 66.67 | -68.7 | -49.45 |
| 23Q2 (15) | 3.11 | 897.44 | 30.13 | -0.1 | 79.59 | -150.0 | -0.09 | -12.5 | 0.0 | 0.09 | -18.18 | 28.57 | 3.01 | 442.05 | 28.09 | 0.13 | 85.71 | 160.0 | -0.08 | -900.0 | 0 | 2.17 | 64.36 | 139.2 | 1.44 | 39.81 | -7.69 | 1.28 | 34.74 | -4.48 | 0.18 | 5.88 | 5.88 | 0 | 0 | 0 | 213.01 | 711.73 | 34.58 |
| 23Q1 (14) | -0.39 | -114.18 | -154.17 | -0.49 | -104.17 | -345.45 | -0.08 | 11.11 | 0.0 | 0.11 | 375.0 | 257.14 | -0.88 | -135.06 | -244.26 | 0.07 | -41.67 | -41.67 | 0.01 | 125.0 | 0.0 | 1.32 | -42.33 | -42.88 | 1.03 | 68.85 | -28.47 | 0.95 | 39.71 | -22.76 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | -34.82 | -110.76 | -167.71 |
| 22Q4 (13) | 2.75 | 51.1 | 1.85 | -0.24 | 98.42 | -118.18 | -0.09 | 97.63 | -12.5 | -0.04 | -300.0 | -144.44 | 2.51 | 118.77 | -3.09 | 0.12 | 100.0 | 9.09 | -0.04 | -500.0 | -500.0 | 2.29 | 121.71 | 3.27 | 0.61 | -57.04 | -25.61 | 0.68 | -43.8 | -26.88 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | 323.53 | 145.31 | 31.81 |
| 22Q3 (12) | 1.82 | -23.85 | 44.44 | -15.19 | -37875.0 | -16777.78 | -3.79 | -4111.11 | -41.95 | -0.01 | -114.29 | -120.0 | -13.37 | -668.94 | -1242.74 | 0.06 | 20.0 | -45.45 | 0.01 | 0 | 0.0 | 1.03 | 13.81 | -56.98 | 1.42 | -8.97 | 37.86 | 1.21 | -9.7 | 42.35 | 0.17 | 0.0 | 6.25 | 0 | 0 | 0 | 131.88 | -16.68 | 5.72 |
| 22Q2 (11) | 2.39 | 231.94 | 38.95 | -0.04 | 63.64 | 0.0 | -0.09 | -12.5 | -12.5 | 0.07 | 200.0 | 158.33 | 2.35 | 285.25 | 39.88 | 0.05 | -58.33 | 0.0 | 0 | -100.0 | -100.0 | 0.91 | -60.75 | -17.21 | 1.56 | 8.33 | 44.44 | 1.34 | 8.94 | 52.27 | 0.17 | 0.0 | 6.25 | 0 | 0 | 0 | 158.28 | 207.76 | -4.3 |
| 22Q1 (10) | 0.72 | -73.33 | 105.71 | -0.11 | 0.0 | -450.0 | -0.08 | 0.0 | 0.0 | -0.07 | -177.78 | -143.75 | 0.61 | -76.45 | 84.85 | 0.12 | 9.09 | 1100.0 | 0.01 | 0.0 | 200.0 | 2.31 | 4.27 | 910.77 | 1.44 | 75.61 | 41.18 | 1.23 | 32.26 | 18.27 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | 51.43 | -79.05 | 77.8 |
| 21Q4 (9) | 2.7 | 114.29 | 37.06 | -0.11 | -22.22 | 8.33 | -0.08 | 97.0 | 0.0 | 0.09 | 80.0 | 325.0 | 2.59 | 121.37 | 40.0 | 0.11 | 0.0 | 0.0 | 0.01 | 0.0 | 200.0 | 2.21 | -7.65 | -16.7 | 0.82 | -20.39 | 22.39 | 0.93 | 9.41 | 34.78 | 0.17 | 6.25 | 0.0 | 0 | 0 | 0 | 245.45 | 96.75 | 7.15 |
| 21Q3 (8) | 1.26 | -26.74 | 96.88 | -0.09 | -125.0 | -350.0 | -2.67 | -3237.5 | 9.18 | 0.05 | 141.67 | 0 | 1.17 | -30.36 | 88.71 | 0.11 | 120.0 | 1000.0 | 0.01 | 0.0 | 200.0 | 2.40 | 119.04 | 940.09 | 1.03 | -4.63 | 6.19 | 0.85 | -3.41 | 4.94 | 0.16 | 0.0 | -5.88 | 0 | 0 | 0 | 124.75 | -24.57 | 91.03 |
| 21Q2 (7) | 1.72 | 391.43 | 32.31 | -0.04 | -100.0 | -33.33 | -0.08 | 0.0 | 0.0 | -0.12 | -175.0 | -9.09 | 1.68 | 409.09 | 32.28 | 0.05 | 400.0 | 66.67 | 0.01 | 200.0 | 0.0 | 1.09 | 379.21 | 42.23 | 1.08 | 5.88 | 107.69 | 0.88 | -15.38 | 87.23 | 0.16 | -5.88 | -11.11 | 0 | 0 | 0 | 165.38 | 471.76 | -17.31 |
| 21Q1 (6) | 0.35 | -82.23 | 59.09 | -0.02 | 83.33 | 80.0 | -0.08 | 0.0 | 11.11 | 0.16 | 500.0 | 1500.0 | 0.33 | -82.16 | 175.0 | 0.01 | -90.91 | -90.0 | -0.01 | 0.0 | -200.0 | 0.23 | -91.41 | -90.94 | 1.02 | 52.24 | 41.67 | 1.04 | 50.72 | 67.74 | 0.17 | 0.0 | -15.0 | 0 | 0 | 0 | 28.93 | -87.37 | 7.81 |
| 20Q4 (5) | 1.97 | 207.81 | -1.99 | -0.12 | -500.0 | 53.85 | -0.08 | 97.28 | 11.11 | -0.04 | 0 | -500.0 | 1.85 | 198.39 | 5.71 | 0.11 | 1000.0 | 0.0 | -0.01 | 0.0 | 75.0 | 2.66 | 1053.14 | -2.66 | 0.67 | -30.93 | 4.69 | 0.69 | -14.81 | 6.15 | 0.17 | 0.0 | -15.0 | 0 | 0 | 0 | 229.07 | 250.76 | -3.13 |
| 20Q3 (4) | 0.64 | -50.77 | 0.0 | -0.02 | 33.33 | 0.0 | -2.94 | -3575.0 | 0.0 | 0 | 100.0 | 0.0 | 0.62 | -51.18 | 0.0 | 0.01 | -66.67 | 0.0 | -0.01 | -200.0 | 0.0 | 0.23 | -70.05 | 0.0 | 0.97 | 86.54 | 0.0 | 0.81 | 72.34 | 0.0 | 0.17 | -5.56 | 0.0 | 0 | 0 | 0.0 | 65.31 | -67.35 | 0.0 |
| 20Q2 (3) | 1.3 | 490.91 | 0.0 | -0.03 | 70.0 | 0.0 | -0.08 | 11.11 | 0.0 | -0.11 | -1200.0 | 0.0 | 1.27 | 958.33 | 0.0 | 0.03 | -70.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.77 | -69.46 | 0.0 | 0.52 | -27.78 | 0.0 | 0.47 | -24.19 | 0.0 | 0.18 | -10.0 | 0.0 | 0 | 0 | 0.0 | 200.00 | 645.45 | 0.0 |
| 20Q1 (2) | 0.22 | -89.05 | 0.0 | -0.1 | 61.54 | 0.0 | -0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.12 | -93.14 | 0.0 | 0.1 | -9.09 | 0.0 | 0.01 | 125.0 | 0.0 | 2.52 | -7.72 | 0.0 | 0.72 | 12.5 | 0.0 | 0.62 | -4.62 | 0.0 | 0.2 | 0.0 | 0.0 | 0 | 0 | 0.0 | 26.83 | -88.65 | 0.0 |
| 19Q4 (1) | 2.01 | 0.0 | 0.0 | -0.26 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 1.75 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 2.73 | 0.0 | 0.0 | 0.64 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 236.47 | 0.0 | 0.0 |
