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) | 3.52 | -0.85 | -1.6 | 0 | -1.77 | 0 | -0.01 | 0 | 1.92 | 92.0 | 1.96 | 2.08 | 0 | 0 | 12.07 | -4.58 | 2.65 | 19.37 | 2.04 | -9.73 | 1.78 | -3.78 | 0.08 | 0.0 | 90.26 | 6.53 |
| 2022 (9) | 3.55 | 44.9 | -2.55 | 0 | 0.54 | 38.46 | 0.05 | 0 | 1.0 | 0 | 1.92 | -17.95 | -0.01 | 0 | 12.65 | -26.27 | 2.22 | 83.47 | 2.26 | 151.11 | 1.85 | 0.0 | 0.08 | -11.11 | 84.73 | -1.79 |
| 2021 (8) | 2.45 | -18.33 | -2.57 | 0 | 0.39 | 0 | 0 | 0 | -0.12 | 0 | 2.34 | 81.4 | 0 | 0 | 17.16 | 68.1 | 1.21 | -21.43 | 0.9 | -15.09 | 1.85 | 6.94 | 0.09 | 12.5 | 86.27 | -17.47 |
| 2020 (7) | 3.0 | 194.12 | -1.35 | 0 | -0.82 | 0 | 0.01 | 0 | 1.65 | 8150.0 | 1.29 | 10.26 | 0 | 0 | 10.21 | -4.4 | 1.54 | 102.63 | 1.06 | 92.73 | 1.73 | 5.49 | 0.08 | -11.11 | 104.53 | 133.65 |
| 2019 (6) | 1.02 | -46.32 | -1.0 | 0 | -0.22 | 0 | -0.07 | 0 | 0.02 | 0 | 1.17 | -69.92 | -0.06 | 0 | 10.68 | -70.36 | 0.76 | -2.56 | 0.55 | -36.05 | 1.64 | 32.26 | 0.09 | -30.77 | 44.74 | -47.49 |
| 2018 (5) | 1.9 | -11.63 | -3.88 | 0 | 2.55 | 183.33 | 0.02 | 0 | -1.98 | 0 | 3.89 | 9.27 | 0 | 0 | 36.02 | 13.42 | 0.78 | -46.94 | 0.86 | -3.37 | 1.24 | 13.76 | 0.13 | 8.33 | 85.20 | -16.78 |
| 2017 (4) | 2.15 | -17.31 | -3.98 | 0 | 0.9 | 0 | 0 | 0 | -1.83 | 0 | 3.56 | 61.82 | -0.34 | 0 | 31.76 | 75.24 | 1.47 | -41.67 | 0.89 | -52.15 | 1.09 | 6.86 | 0.12 | 50.0 | 102.38 | 16.56 |
| 2016 (3) | 2.6 | 10.17 | -1.1 | 0 | -1.01 | 0 | -0.01 | 0 | 1.5 | 689.47 | 2.2 | 103.7 | 0 | 0 | 18.12 | 61.42 | 2.52 | 170.97 | 1.86 | 154.79 | 1.02 | 4.08 | 0.08 | 33.33 | 87.84 | -34.12 |
| 2015 (2) | 2.36 | 43.9 | -2.17 | 0 | -0.07 | 0 | 0 | 0 | 0.19 | 0 | 1.08 | -44.04 | 0 | 0 | 11.23 | -42.41 | 0.93 | -22.5 | 0.73 | -27.72 | 0.98 | 3.16 | 0.06 | 0.0 | 133.33 | 64.23 |
| 2014 (1) | 1.64 | 0.61 | -1.83 | 0 | 0.37 | 0 | 0.03 | 0.0 | -0.19 | 0 | 1.93 | 119.32 | -0.13 | 0 | 19.49 | 86.31 | 1.2 | 144.9 | 1.01 | 206.06 | 0.95 | 11.76 | 0.06 | 0.0 | 81.19 | -38.24 |
| 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) | 1.15 | 2775.0 | -28.57 | -0.35 | 63.54 | 40.68 | 0.4 | 350.0 | 185.11 | -0.02 | 0 | 0 | 0.8 | 186.96 | -21.57 | 0.42 | -33.33 | -27.59 | 0.19 | 200.0 | 0 | 13.59 | -19.31 | -4.62 | -0.04 | -116.67 | -105.8 | -0.07 | -129.17 | -110.77 | 0.44 | 2.33 | -2.22 | 0.02 | 0.0 | 0.0 | 294.87 | 4986.54 | 105.13 |
| 24Q2 (19) | 0.04 | -94.59 | -92.45 | -0.96 | -5.49 | -1471.43 | -0.16 | -128.57 | -366.67 | 0 | 0 | 100.0 | -0.92 | -441.18 | -253.33 | 0.63 | -32.26 | 36.96 | -0.19 | 0 | 0 | 16.84 | -45.48 | 58.93 | 0.24 | 2300.0 | -70.73 | 0.24 | 60.0 | -63.64 | 0.43 | 0.0 | -2.27 | 0.02 | 0.0 | 0.0 | 5.80 | -95.3 | -87.75 |
| 24Q1 (18) | 0.74 | -36.21 | 252.38 | -0.91 | -31.88 | -133.33 | -0.07 | 89.55 | 89.86 | 0 | 0 | 100.0 | -0.17 | -136.17 | 5.56 | 0.93 | 60.34 | 181.82 | 0 | 0 | 0 | 30.90 | 116.28 | 252.04 | 0.01 | -98.04 | -98.41 | 0.15 | -40.0 | -68.09 | 0.43 | 0.0 | -6.52 | 0.02 | 0.0 | 0.0 | 123.33 | -25.57 | 457.94 |
| 23Q4 (17) | 1.16 | -27.95 | 110.91 | -0.69 | -16.95 | 37.84 | -0.67 | -42.55 | -6600.0 | 0 | 0 | 100.0 | 0.47 | -53.92 | 183.93 | 0.58 | 0.0 | 48.72 | 0 | 0 | 100.0 | 14.29 | 0.25 | 46.15 | 0.51 | -26.09 | -20.31 | 0.25 | -61.54 | -41.86 | 0.43 | -4.44 | -6.52 | 0.02 | 0.0 | 0.0 | 165.71 | 15.28 | 174.18 |
| 23Q3 (16) | 1.61 | 203.77 | 5.92 | -0.59 | -942.86 | -25.53 | -0.47 | -883.33 | -2250.0 | 0 | 100.0 | -100.0 | 1.02 | 70.0 | -2.86 | 0.58 | 26.09 | 11.54 | 0 | 0 | 0 | 14.25 | 34.45 | 5.24 | 0.69 | -15.85 | 60.47 | 0.65 | -1.52 | 6.56 | 0.45 | 2.27 | -2.17 | 0.02 | 0.0 | 0.0 | 143.75 | 203.77 | 3.08 |
| 23Q2 (15) | 0.53 | 152.38 | -40.45 | 0.07 | 117.95 | 119.44 | 0.06 | 108.7 | -14.29 | -0.01 | 0.0 | 0 | 0.6 | 433.33 | 13.21 | 0.46 | 39.39 | 12.2 | 0 | 0 | 0 | 10.60 | 20.77 | 1.08 | 0.82 | 30.16 | 20.59 | 0.66 | 40.43 | -8.33 | 0.44 | -4.35 | -4.35 | 0.02 | 0.0 | 0.0 | 47.32 | 114.07 | -36.2 |
| 23Q1 (14) | 0.21 | -61.82 | -63.79 | -0.39 | 64.86 | 36.07 | -0.69 | -6800.0 | -238.0 | -0.01 | 0.0 | 0 | -0.18 | 67.86 | -500.0 | 0.33 | -15.38 | -45.0 | 0 | 100.0 | 0 | 8.78 | -10.21 | -49.68 | 0.63 | -1.56 | 34.04 | 0.47 | 9.3 | -6.0 | 0.46 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 22.11 | -63.43 | -62.65 |
| 22Q4 (13) | 0.55 | -63.82 | -47.12 | -1.11 | -136.17 | -98.21 | -0.01 | 50.0 | 98.72 | -0.01 | -116.67 | 0 | -0.56 | -153.33 | -216.67 | 0.39 | -25.0 | -36.07 | -0.01 | 0 | 0 | 9.77 | -27.82 | -45.04 | 0.64 | 48.84 | 93.94 | 0.43 | -29.51 | 95.45 | 0.46 | 0.0 | -4.17 | 0.02 | 0.0 | 0.0 | 60.44 | -56.66 | -58.16 |
| 22Q3 (12) | 1.52 | 70.79 | 70.79 | -0.47 | -30.56 | 51.04 | -0.02 | -128.57 | -104.08 | 0.06 | 0 | 0 | 1.05 | 98.11 | 1600.0 | 0.52 | 26.83 | -22.39 | 0 | 0 | 0 | 13.54 | 29.14 | -28.25 | 0.43 | -36.76 | 7.5 | 0.61 | -15.28 | 103.33 | 0.46 | 0.0 | -2.13 | 0.02 | 0.0 | 0.0 | 139.45 | 88.02 | 23.78 |
| 22Q2 (11) | 0.89 | 53.45 | 85.42 | -0.36 | 40.98 | 28.0 | 0.07 | -86.0 | -30.0 | 0 | 0 | -100.0 | 0.53 | 1866.67 | 2750.0 | 0.41 | -31.67 | -22.64 | 0 | 0 | 0 | 10.49 | -39.88 | -26.99 | 0.68 | 44.68 | 112.5 | 0.72 | 44.0 | 278.95 | 0.46 | 0.0 | 2.22 | 0.02 | 0.0 | 0.0 | 74.17 | 25.32 | 1.98 |
| 22Q1 (10) | 0.58 | -44.23 | 1060.0 | -0.61 | -8.93 | -8.93 | 0.5 | 164.1 | -13.79 | 0 | 0 | 100.0 | -0.03 | -106.25 | 94.12 | 0.6 | -1.64 | 15.38 | 0 | 0 | 0 | 17.44 | -1.93 | -0.38 | 0.47 | 42.42 | 193.75 | 0.5 | 127.27 | 163.16 | 0.46 | -4.17 | 2.22 | 0.02 | 0.0 | 0.0 | 59.18 | -59.03 | 681.22 |
| 21Q4 (9) | 1.04 | 16.85 | 1055.56 | -0.56 | 41.67 | -36.59 | -0.78 | -259.18 | -14.71 | 0 | 0 | -100.0 | 0.48 | 785.71 | 250.0 | 0.61 | -8.96 | 60.53 | 0 | 0 | 0 | 17.78 | -5.77 | 38.53 | 0.33 | -17.5 | 26.92 | 0.22 | -26.67 | 57.14 | 0.48 | 2.13 | 9.09 | 0.02 | 0.0 | 0.0 | 144.44 | 28.21 | 862.96 |
| 21Q3 (8) | 0.89 | 85.42 | -34.56 | -0.96 | -92.0 | -500.0 | 0.49 | 390.0 | 240.0 | 0 | -100.0 | 100.0 | -0.07 | -250.0 | -105.83 | 0.67 | 26.42 | 294.12 | 0 | 0 | 0 | 18.87 | 31.4 | 219.73 | 0.4 | 25.0 | 8.11 | 0.3 | 57.89 | 25.0 | 0.47 | 4.44 | 6.82 | 0.02 | 0.0 | 0.0 | 112.66 | 54.91 | -42.01 |
| 21Q2 (7) | 0.48 | 860.0 | -42.17 | -0.5 | 10.71 | 5.66 | 0.1 | -82.76 | 200.0 | 0.01 | 200.0 | 0 | -0.02 | 96.08 | -106.67 | 0.53 | 1.92 | 20.45 | 0 | 0 | 0 | 14.36 | -17.96 | 18.17 | 0.32 | 100.0 | -41.82 | 0.19 | 0.0 | -48.65 | 0.45 | 0.0 | 4.65 | 0.02 | 0.0 | 0.0 | 72.73 | 860.0 | -28.15 |
| 21Q1 (6) | 0.05 | -44.44 | -93.15 | -0.56 | -36.59 | -124.0 | 0.58 | 185.29 | 93.33 | -0.01 | -133.33 | 0 | -0.51 | -59.38 | -206.25 | 0.52 | 36.84 | 67.74 | 0 | 0 | 0 | 17.51 | 36.38 | 79.04 | 0.16 | -38.46 | -55.56 | 0.19 | 35.71 | -36.67 | 0.45 | 2.27 | 7.14 | 0.02 | 0.0 | 0.0 | 7.58 | -49.49 | -92.32 |
| 20Q4 (5) | 0.09 | -93.38 | -79.55 | -0.41 | -156.25 | -36.67 | -0.68 | -94.29 | -518.18 | 0.03 | 400.0 | 250.0 | -0.32 | -126.67 | -328.57 | 0.38 | 123.53 | 11.76 | 0 | 0 | 100.0 | 12.84 | 117.49 | 10.25 | 0.26 | -29.73 | 73.33 | 0.14 | -41.67 | 600.0 | 0.44 | 0.0 | 4.76 | 0.02 | 0.0 | 0.0 | 15.00 | -92.28 | -84.32 |
| 20Q3 (4) | 1.36 | 63.86 | 0.0 | -0.16 | 69.81 | 0.0 | -0.35 | -250.0 | 0.0 | -0.01 | 0 | 0.0 | 1.2 | 300.0 | 0.0 | 0.17 | -61.36 | 0.0 | 0 | 0 | 0.0 | 5.90 | -51.44 | 0.0 | 0.37 | -32.73 | 0.0 | 0.24 | -35.14 | 0.0 | 0.44 | 2.33 | 0.0 | 0.02 | 0.0 | 0.0 | 194.29 | 91.94 | 0.0 |
| 20Q2 (3) | 0.83 | 13.7 | 0.0 | -0.53 | -112.0 | 0.0 | -0.1 | -133.33 | 0.0 | 0 | 0 | 0.0 | 0.3 | -37.5 | 0.0 | 0.44 | 41.94 | 0.0 | 0 | 0 | 0.0 | 12.15 | 24.29 | 0.0 | 0.55 | 52.78 | 0.0 | 0.37 | 23.33 | 0.0 | 0.43 | 2.38 | 0.0 | 0.02 | 0.0 | 0.0 | 101.22 | 2.61 | 0.0 |
| 20Q1 (2) | 0.73 | 65.91 | 0.0 | -0.25 | 16.67 | 0.0 | 0.3 | 372.73 | 0.0 | 0 | 100.0 | 0.0 | 0.48 | 242.86 | 0.0 | 0.31 | -8.82 | 0.0 | 0 | 100.0 | 0.0 | 9.78 | -16.01 | 0.0 | 0.36 | 140.0 | 0.0 | 0.3 | 1400.0 | 0.0 | 0.42 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 98.65 | 3.13 | 0.0 |
| 19Q4 (1) | 0.44 | 0.0 | 0.0 | -0.3 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 11.64 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 95.65 | 0.0 | 0.0 |
