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) | 7.65 | -12.77 | -2.2 | 0 | -4.57 | 0 | 0.23 | 0 | 5.45 | -19.5 | 2.21 | 50.34 | 0 | 0 | 7.36 | 30.52 | 8.27 | 53.15 | 7.29 | 19.31 | 1.33 | 2.31 | 0 | 0 | 88.75 | -25.02 |
| 2022 (9) | 8.77 | 47.15 | -2.0 | 0 | -5.45 | 0 | -0.11 | 0 | 6.77 | 28.22 | 1.47 | -54.91 | 0 | 0 | 5.64 | -47.85 | 5.4 | -31.21 | 6.11 | -4.53 | 1.3 | 12.07 | 0 | 0 | 118.35 | 50.13 |
| 2021 (8) | 5.96 | -19.24 | -0.68 | 0 | -5.11 | 0 | 0.1 | 0 | 5.28 | 57.14 | 3.26 | 92.9 | -0.05 | 0 | 10.81 | 66.16 | 7.85 | 0.64 | 6.4 | 4.58 | 1.16 | 13.73 | 0 | 0 | 78.84 | -23.73 |
| 2020 (7) | 7.38 | 29.02 | -4.02 | 0 | 3.17 | 0 | -0.2 | 0 | 3.36 | -31.01 | 1.69 | 96.51 | 0 | 0 | 6.51 | 65.88 | 7.8 | 44.18 | 6.12 | 39.41 | 1.02 | -1.92 | 0 | 0 | 103.36 | -1.88 |
| 2019 (6) | 5.72 | 139.33 | -0.85 | 0 | -2.99 | 0 | -0.12 | 0 | 4.87 | 114.54 | 0.86 | 22.86 | 0 | 0 | 3.92 | -0.39 | 5.41 | 62.46 | 4.39 | 48.31 | 1.04 | 9.47 | 0 | 0 | 105.34 | 72.78 |
| 2018 (5) | 2.39 | -31.91 | -0.12 | 0 | -2.33 | 0 | 0.05 | 150.0 | 2.27 | 28.98 | 0.7 | -22.22 | 0 | 0 | 3.94 | -31.63 | 3.33 | 4.72 | 2.96 | 22.82 | 0.95 | 4.4 | 0.01 | 0.0 | 60.97 | -42.16 |
| 2017 (4) | 3.51 | 42.68 | -1.75 | 0 | -1.04 | 0 | 0.02 | 0 | 1.76 | 23.94 | 0.9 | 0.0 | -0.05 | 0 | 5.76 | -6.33 | 3.18 | 47.91 | 2.41 | 27.51 | 0.91 | -13.33 | 0.01 | 0.0 | 105.41 | 26.4 |
| 2016 (3) | 2.46 | -1.6 | -1.04 | 0 | -1.28 | 0 | -0.09 | 0 | 1.42 | -29.7 | 0.9 | 13.92 | 0 | 0 | 6.15 | -2.81 | 2.15 | 230.77 | 1.89 | 103.23 | 1.05 | -2.78 | 0.01 | 0.0 | 83.39 | -32.62 |
| 2015 (2) | 2.5 | -20.13 | -0.48 | 0 | -1.56 | 0 | 0.14 | 0 | 2.02 | -6.05 | 0.79 | -28.83 | 0 | 0 | 6.33 | -26.78 | 0.65 | -43.97 | 0.93 | -27.34 | 1.08 | 2.86 | 0.01 | -50.0 | 123.76 | -7.08 |
| 2014 (1) | 3.13 | 69.19 | -0.98 | 0 | -3.58 | 0 | -0.06 | 0 | 2.15 | 112.87 | 1.11 | 20.65 | 0 | 0 | 8.64 | 41.97 | 1.16 | 26.09 | 1.28 | 33.33 | 1.05 | 6.06 | 0.02 | 0.0 | 133.19 | 41.83 |
| 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) | 1.7 | 49.12 | -17.48 | 0.35 | 229.63 | 149.3 | -5.78 | -28800.0 | -19.42 | -0.23 | -330.0 | -483.33 | 2.05 | 135.63 | 51.85 | 0.17 | 1600.0 | -63.04 | -0.01 | 95.83 | 0 | 1.63 | 1193.37 | -68.26 | 3.64 | 53.59 | 28.62 | 3.15 | 41.26 | 9.76 | 0.35 | -2.78 | 6.06 | 0 | 0 | 0 | 48.57 | 10.35 | -24.55 |
| 24Q2 (19) | 1.14 | -61.22 | 65.22 | -0.27 | 66.67 | 63.51 | -0.02 | 0.0 | -100.0 | 0.1 | 150.0 | 433.33 | 0.87 | -59.15 | 1840.0 | 0.01 | -97.22 | -98.73 | -0.24 | 0 | 0 | 0.13 | -97.61 | -98.85 | 2.37 | 45.4 | 45.4 | 2.23 | 11.5 | 42.04 | 0.36 | 2.86 | 9.09 | 0 | 0 | 0 | 44.02 | -64.82 | 21.2 |
| 24Q1 (18) | 2.94 | -0.68 | 51.55 | -0.81 | -68.75 | -200.0 | -0.02 | -100.0 | -106.9 | 0.04 | 0.0 | -76.47 | 2.13 | -14.11 | 27.54 | 0.36 | -50.0 | 56.52 | 0 | 0 | 0 | 5.28 | -41.2 | 35.41 | 1.63 | -38.72 | 41.74 | 2.0 | 5.82 | 108.33 | 0.35 | 0.0 | 6.06 | 0 | 0 | 0 | 125.11 | -5.32 | -16.81 |
| 23Q4 (17) | 2.96 | 43.69 | 5.34 | -0.48 | 32.39 | -23.08 | -0.01 | 99.79 | -102.56 | 0.04 | -33.33 | 125.0 | 2.48 | 83.7 | 2.48 | 0.72 | 56.52 | 94.59 | 0 | 0 | 0 | 8.98 | 74.48 | 50.92 | 2.66 | -6.01 | 100.0 | 1.89 | -34.15 | 101.06 | 0.35 | 6.06 | 6.06 | 0 | 0 | 0 | 132.14 | 105.27 | -40.28 |
| 23Q3 (16) | 2.06 | 198.55 | -23.42 | -0.71 | 4.05 | -238.1 | -4.84 | -48300.0 | 16.55 | 0.06 | 300.0 | 500.0 | 1.35 | 2800.0 | -45.56 | 0.46 | -41.77 | 119.05 | 0 | 0 | 0 | 5.15 | -53.24 | 49.22 | 2.83 | 73.62 | 128.23 | 2.87 | 82.8 | 45.69 | 0.33 | 0.0 | 0.0 | 0 | 0 | 0 | 64.38 | 77.26 | -44.96 |
| 23Q2 (15) | 0.69 | -64.43 | -16.87 | -0.74 | -174.07 | 26.73 | -0.01 | -103.45 | 50.0 | -0.03 | -117.65 | -250.0 | -0.05 | -102.99 | 72.22 | 0.79 | 243.48 | 46.3 | 0 | 0 | 0 | 11.00 | 182.25 | 30.61 | 1.63 | 41.74 | 38.14 | 1.57 | 63.54 | 0.0 | 0.33 | 0.0 | -2.94 | 0 | 0 | 0 | 36.32 | -75.85 | -16.43 |
| 23Q1 (14) | 1.94 | -30.96 | -20.49 | -0.27 | 30.77 | 30.77 | 0.29 | -25.64 | 3000.0 | 0.17 | 206.25 | 1600.0 | 1.67 | -30.99 | -18.54 | 0.23 | -37.84 | -34.29 | 0 | 0 | 0 | 3.90 | -34.47 | -17.91 | 1.15 | -13.53 | -30.3 | 0.96 | 2.13 | -40.74 | 0.33 | 0.0 | 6.45 | 0 | 0 | 0 | 150.39 | -32.03 | 18.95 |
| 22Q4 (13) | 2.81 | 4.46 | 6.44 | -0.39 | -85.71 | 43.48 | 0.39 | 106.72 | 285.71 | -0.16 | -1700.0 | -23.08 | 2.42 | -2.42 | 24.1 | 0.37 | 76.19 | -45.59 | 0 | 0 | 0 | 5.95 | 72.51 | -30.45 | 1.33 | 7.26 | -37.85 | 0.94 | -52.28 | -40.13 | 0.33 | 0.0 | 13.79 | 0 | 0 | 0 | 221.26 | 89.18 | 55.89 |
| 22Q3 (12) | 2.69 | 224.1 | 42.33 | -0.21 | 79.21 | 88.07 | -5.8 | -28900.0 | -16.94 | 0.01 | -50.0 | -95.45 | 2.48 | 1477.78 | 1807.69 | 0.21 | -61.11 | -78.35 | 0 | 0 | 100.0 | 3.45 | -59.07 | -69.96 | 1.24 | 5.08 | -46.78 | 1.97 | 25.48 | -6.64 | 0.33 | -2.94 | 13.79 | 0 | 0 | 0 | 116.96 | 169.14 | 48.52 |
| 22Q2 (11) | 0.83 | -65.98 | 791.67 | -1.01 | -158.97 | -132.69 | -0.02 | -100.0 | 0.0 | 0.02 | 100.0 | 140.0 | -0.18 | -108.78 | -106.06 | 0.54 | 54.29 | 86.21 | 0 | 0 | 0 | 8.42 | 77.39 | 103.06 | 1.18 | -28.48 | -32.57 | 1.57 | -3.09 | 18.94 | 0.34 | 9.68 | 13.33 | 0 | 0 | 0 | 43.46 | -65.63 | 686.65 |
| 22Q1 (10) | 2.44 | -7.58 | 57.42 | -0.39 | 43.48 | 70.23 | -0.01 | 95.24 | -111.11 | 0.01 | 107.69 | -83.33 | 2.05 | 5.13 | 754.17 | 0.35 | -48.53 | -73.48 | 0 | 0 | 0 | 4.75 | -44.48 | -75.64 | 1.65 | -22.9 | 0.61 | 1.62 | 3.18 | 16.55 | 0.31 | 6.9 | 10.71 | 0 | 0 | 0 | 126.42 | -10.93 | 36.21 |
| 21Q4 (9) | 2.64 | 39.68 | 1.15 | -0.69 | 60.8 | 77.88 | -0.21 | 95.77 | 59.62 | -0.13 | -159.09 | 13.33 | 1.95 | 1400.0 | 482.35 | 0.68 | -29.9 | 47.83 | 0 | 100.0 | 0 | 8.55 | -25.49 | 32.58 | 2.14 | -8.15 | -0.47 | 1.57 | -25.59 | -6.55 | 0.29 | 0.0 | 11.54 | 0 | 0 | 0 | 141.94 | 80.24 | 5.5 |
| 21Q3 (8) | 1.89 | 1675.0 | -12.5 | -1.76 | -156.96 | -225.71 | -4.96 | -24700.0 | -230.18 | 0.22 | 540.0 | 2300.0 | 0.13 | -95.62 | -96.35 | 0.97 | 234.48 | 67.24 | -0.05 | 0 | 0 | 11.48 | 176.69 | 40.52 | 2.33 | 33.14 | 3.1 | 2.11 | 59.85 | 27.11 | 0.29 | -3.33 | 11.54 | 0 | 0 | 0 | 78.75 | 1163.12 | -30.0 |
| 21Q2 (7) | -0.12 | -107.74 | -111.21 | 3.09 | 335.88 | 412.12 | -0.02 | -122.22 | 81.82 | -0.05 | -183.33 | 58.33 | 2.97 | 1137.5 | 3612.5 | 0.29 | -78.03 | -39.58 | 0 | 0 | 0 | 4.15 | -78.72 | -39.41 | 1.75 | 6.71 | -15.05 | 1.32 | -5.04 | -18.01 | 0.3 | 7.14 | 20.0 | 0 | 0 | 0 | -7.41 | -107.98 | -112.88 |
| 21Q1 (6) | 1.55 | -40.61 | 0.65 | -1.31 | 58.01 | -0.77 | 0.09 | 117.31 | 1000.0 | 0.06 | 140.0 | 50.0 | 0.24 | 147.06 | 0.0 | 1.32 | 186.96 | 633.33 | 0 | 0 | 0 | 19.50 | 202.22 | 412.36 | 1.64 | -23.72 | 23.31 | 1.39 | -17.26 | 18.8 | 0.28 | 7.69 | 12.0 | 0 | 0 | 0 | 92.81 | -31.01 | -14.42 |
| 20Q4 (5) | 2.61 | 20.83 | 3.57 | -3.12 | -322.86 | -411.48 | -0.52 | -113.65 | -677.78 | -0.15 | -1400.0 | -36.36 | -0.51 | -114.33 | -126.7 | 0.46 | -20.69 | 318.18 | 0 | 0 | 0 | 6.45 | -21.02 | 260.12 | 2.15 | -4.87 | 10.26 | 1.68 | 1.2 | 25.37 | 0.26 | 0.0 | 4.0 | 0 | 0 | 0 | 134.54 | 19.59 | -15.11 |
| 20Q3 (4) | 2.16 | 101.87 | 0.0 | 1.4 | 241.41 | 0.0 | 3.81 | 3563.64 | 0.0 | -0.01 | 91.67 | 0.0 | 3.56 | 4350.0 | 0.0 | 0.58 | 20.83 | 0.0 | 0 | 0 | 0.0 | 8.17 | 19.3 | 0.0 | 2.26 | 9.71 | 0.0 | 1.66 | 3.11 | 0.0 | 0.26 | 4.0 | 0.0 | 0 | 0 | 0.0 | 112.50 | 95.56 | 0.0 |
| 20Q2 (3) | 1.07 | -30.52 | 0.0 | -0.99 | 23.85 | 0.0 | -0.11 | -1000.0 | 0.0 | -0.12 | -400.0 | 0.0 | 0.08 | -66.67 | 0.0 | 0.48 | 166.67 | 0.0 | 0 | 0 | 0.0 | 6.85 | 79.93 | 0.0 | 2.06 | 54.89 | 0.0 | 1.61 | 37.61 | 0.0 | 0.25 | 0.0 | 0.0 | 0 | 0 | 0.0 | 57.53 | -46.96 | 0.0 |
| 20Q1 (2) | 1.54 | -38.89 | 0.0 | -1.3 | -113.11 | 0.0 | -0.01 | -111.11 | 0.0 | 0.04 | 136.36 | 0.0 | 0.24 | -87.43 | 0.0 | 0.18 | 63.64 | 0.0 | 0 | 0 | 0.0 | 3.81 | 112.42 | 0.0 | 1.33 | -31.79 | 0.0 | 1.17 | -12.69 | 0.0 | 0.25 | 0.0 | 0.0 | 0 | 0 | 0.0 | 108.45 | -31.57 | 0.0 |
| 19Q4 (1) | 2.52 | 0.0 | 0.0 | -0.61 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | 1.91 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.79 | 0.0 | 0.0 | 1.95 | 0.0 | 0.0 | 1.34 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 158.49 | 0.0 | 0.0 |
