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) | 4.59 | 54.55 | -3.06 | 0 | -2.06 | 0 | 0.23 | 0 | 1.53 | 0 | 2.78 | 6.92 | 0 | 0 | 12.87 | 11.08 | 4.43 | 58.21 | 2.6 | -18.5 | 1.64 | 34.43 | 0.01 | 0.0 | 108.00 | 60.73 |
| 2022 (9) | 2.97 | 4.58 | -3.23 | 0 | -0.31 | 0 | -0.27 | 0 | -0.26 | 0 | 2.6 | -6.47 | 0 | 0 | 11.59 | 21.62 | 2.8 | -45.21 | 3.19 | 38.1 | 1.22 | 22.0 | 0.01 | 0.0 | 67.19 | -21.45 |
| 2021 (8) | 2.84 | -39.7 | -0.91 | 0 | -2.56 | 0 | 0.15 | -31.82 | 1.93 | 407.89 | 2.78 | 8.17 | 0 | 0 | 9.53 | -7.51 | 5.11 | 14.06 | 2.31 | -28.7 | 1.0 | 13.64 | 0.01 | 0 | 85.54 | -25.17 |
| 2020 (7) | 4.71 | 54.43 | -4.33 | 0 | -0.39 | 0 | 0.22 | -12.0 | 0.38 | -83.33 | 2.57 | 192.05 | 0 | 0 | 10.30 | 126.26 | 4.48 | 31.38 | 3.24 | 20.0 | 0.88 | 27.54 | 0 | 0 | 114.32 | 27.44 |
| 2019 (6) | 3.05 | -17.34 | -0.77 | 0 | -2.1 | 0 | 0.25 | 1150.0 | 2.28 | -51.07 | 0.88 | -20.0 | 0 | 0 | 4.55 | -27.12 | 3.41 | 7.57 | 2.7 | -6.57 | 0.69 | 97.14 | 0.01 | -50.0 | 89.71 | -20.75 |
| 2018 (5) | 3.69 | 181.68 | 0.97 | 646.15 | -1.29 | 0 | 0.02 | 0 | 4.66 | 223.61 | 1.1 | 57.14 | -0.28 | 0 | 6.25 | 23.86 | 3.17 | 36.64 | 2.89 | 104.96 | 0.35 | 2.94 | 0.02 | 0.0 | 113.19 | 52.94 |
| 2017 (4) | 1.31 | -52.71 | 0.13 | 0 | -1.29 | 0 | -0.02 | 0 | 1.44 | 0 | 0.7 | 32.08 | 0.15 | 1400.0 | 5.04 | 21.13 | 2.32 | 5.45 | 1.41 | -15.57 | 0.34 | 13.33 | 0.02 | 0.0 | 74.01 | -46.83 |
| 2016 (3) | 2.77 | 23.11 | -3.77 | 0 | -1.29 | 0 | -0.01 | 0 | -1.0 | 0 | 0.53 | 112.0 | 0.01 | 0 | 4.16 | 83.69 | 2.2 | 18.92 | 1.67 | -16.92 | 0.3 | 25.0 | 0.02 | 100.0 | 139.20 | 39.81 |
| 2015 (2) | 2.25 | 33.14 | -0.31 | 0 | 0 | 0 | -0.03 | 0 | 1.94 | 23.57 | 0.25 | 212.5 | -0.05 | 0 | 2.27 | 146.49 | 1.85 | 68.18 | 2.01 | 53.44 | 0.24 | 20.0 | 0.01 | -50.0 | 99.56 | -9.87 |
| 2014 (1) | 1.69 | 2314.29 | -0.12 | 0 | 0 | 0 | 0.01 | 0 | 1.57 | 0 | 0.08 | -89.47 | 0.01 | 0 | 0.92 | -92.08 | 1.1 | 633.33 | 1.31 | 424.0 | 0.2 | -4.76 | 0.02 | 0.0 | 110.46 | 657.42 |
| 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) | 0.89 | -51.37 | -11.0 | -0.31 | 43.64 | 55.71 | -0.55 | -2650.0 | 76.39 | 0.41 | 264.0 | 720.0 | 0.58 | -54.69 | 93.33 | 0.65 | 20.37 | -1.52 | 0 | 0 | 0 | 14.07 | 65.97 | 25.34 | 0.7 | -45.74 | -42.15 | 0.41 | -65.83 | -69.17 | 0.47 | 0.0 | 11.9 | 0 | 0 | 0 | 101.14 | -7.71 | 76.99 |
| 24Q2 (19) | 1.83 | 15.82 | 9250.0 | -0.55 | 29.49 | 11.29 | -0.02 | 0.0 | 0.0 | -0.25 | -257.14 | 63.77 | 1.28 | 60.0 | 300.0 | 0.54 | -37.93 | -18.18 | 0 | 0 | 0 | 8.48 | -44.75 | -23.83 | 1.29 | 30.3 | -0.77 | 1.2 | 3.45 | -31.82 | 0.47 | 2.17 | 17.5 | 0 | 0 | 0 | 109.58 | 12.36 | 11934.73 |
| 24Q1 (18) | 1.58 | -7.06 | -17.28 | -0.78 | 4.88 | 15.22 | -0.02 | -106.06 | 0.0 | -0.07 | -108.97 | -333.33 | 0.8 | -9.09 | -19.19 | 0.87 | -6.45 | 64.15 | 0 | 0 | 0 | 15.34 | -6.78 | 19.57 | 0.99 | -1.98 | 7.61 | 1.16 | 146.81 | 222.11 | 0.46 | 4.55 | 21.05 | 0 | 0 | 0 | 97.53 | -47.79 | 0 |
| 23Q4 (17) | 1.7 | 70.0 | -33.59 | -0.82 | -17.14 | -70.83 | 0.33 | 114.16 | -51.47 | 0.78 | 1460.0 | 262.5 | 0.88 | 193.33 | -57.69 | 0.93 | 40.91 | -7.0 | 0 | 0 | 0 | 16.46 | 46.65 | -39.1 | 1.01 | -16.53 | 140.48 | 0.47 | -64.66 | 213.33 | 0.44 | 4.76 | 25.71 | 0 | 0 | 0 | 186.81 | 226.92 | -63.51 |
| 23Q3 (16) | 1.0 | 5100.0 | 766.67 | -0.7 | -12.9 | 38.05 | -2.33 | -11550.0 | -150.54 | 0.05 | 107.25 | -70.59 | 0.3 | 146.88 | 123.44 | 0.66 | 0.0 | 135.71 | 0 | 0 | 0 | 11.22 | 0.85 | 84.0 | 1.21 | -6.92 | 317.24 | 1.33 | -24.43 | 68.35 | 0.42 | 5.0 | 35.48 | 0 | 0 | 0 | 57.14 | 6271.43 | 519.05 |
| 23Q2 (15) | -0.02 | -101.05 | -103.7 | -0.62 | 32.61 | -26.53 | -0.02 | 0.0 | 0.0 | -0.69 | -2400.0 | 0 | -0.64 | -164.65 | -1380.0 | 0.66 | 24.53 | 34.69 | 0 | 0 | 0 | 11.13 | -13.27 | 67.17 | 1.3 | 41.3 | 4.84 | 1.76 | 285.26 | 40.8 | 0.4 | 5.26 | 42.86 | 0 | 0 | 0 | -0.93 | 0 | -102.62 |
| 23Q1 (14) | 1.91 | -25.39 | 19000.0 | -0.92 | -91.67 | 17.86 | -0.02 | -102.94 | 0.0 | 0.03 | 106.25 | -25.0 | 0.99 | -52.4 | 189.19 | 0.53 | -47.0 | -35.37 | 0 | 0 | 0 | 12.83 | -52.52 | 6.11 | 0.92 | 119.05 | 9.52 | -0.95 | -733.33 | -194.06 | 0.38 | 8.57 | 35.71 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q4 (13) | 2.56 | 1806.67 | 773.68 | -0.48 | 57.52 | 45.45 | 0.68 | 173.12 | 3500.0 | -0.48 | -382.35 | 69.23 | 2.08 | 262.5 | 265.08 | 1.0 | 257.14 | 13.64 | 0 | 0 | 0 | 27.03 | 343.05 | 117.14 | 0.42 | 44.83 | -57.58 | 0.15 | -81.01 | -80.77 | 0.35 | 12.9 | 29.63 | 0 | 0 | 0 | 512.00 | 3854.67 | 1514.74 |
| 22Q3 (12) | -0.15 | -127.78 | -113.51 | -1.13 | -130.61 | -91.53 | -0.93 | -4550.0 | 47.75 | 0.17 | 0 | -89.57 | -1.28 | -2660.0 | -346.15 | 0.28 | -42.86 | -56.25 | 0 | 0 | 0 | 6.10 | -8.37 | -27.85 | 0.29 | -76.61 | -77.69 | 0.79 | -36.8 | 251.92 | 0.31 | 10.71 | 19.23 | 0 | 0 | 0 | -13.64 | -138.64 | 0 |
| 22Q2 (11) | 0.54 | 5300.0 | -62.5 | -0.49 | 56.25 | -136.03 | -0.02 | 0.0 | -111.11 | 0 | -100.0 | -100.0 | 0.05 | 104.5 | -98.21 | 0.49 | -40.24 | 8.89 | 0 | 0 | 0 | 6.66 | -44.95 | 18.51 | 1.24 | 47.62 | -24.85 | 1.25 | 23.76 | 8.7 | 0.28 | 0.0 | 16.67 | 0 | 0 | 0 | 35.29 | 4452.94 | -65.93 |
| 22Q1 (10) | 0.01 | 102.63 | -98.51 | -1.12 | -27.27 | -40.0 | -0.02 | 0.0 | 97.85 | 0.04 | 102.56 | 500.0 | -1.11 | 11.9 | -753.85 | 0.82 | -6.82 | 2.5 | 0 | 0 | 0 | 12.09 | -2.83 | -1.28 | 0.84 | -15.15 | -28.81 | 1.01 | 29.49 | 12.22 | 0.28 | 3.7 | 27.27 | 0 | 0 | 0 | 0.78 | 102.14 | -98.7 |
| 21Q4 (9) | -0.38 | -134.23 | -144.19 | -0.88 | -49.15 | -10.0 | -0.02 | 98.88 | -101.2 | -1.56 | -195.71 | -1214.29 | -1.26 | -342.31 | -2200.0 | 0.88 | 37.5 | 29.41 | 0 | 0 | 0 | 12.45 | 47.22 | 40.39 | 0.99 | -23.85 | -36.13 | 0.78 | 250.0 | -22.77 | 0.27 | 3.85 | 17.39 | 0 | 0 | 0 | -36.19 | 0 | -152.18 |
| 21Q3 (8) | 1.11 | -22.92 | -55.95 | -0.59 | -143.38 | 24.36 | -1.78 | -1088.89 | 9.64 | 1.63 | 1530.0 | 4175.0 | 0.52 | -81.43 | -70.11 | 0.64 | 42.22 | -20.99 | 0 | 0 | 0 | 8.45 | 50.49 | -23.91 | 1.3 | -21.21 | 0.0 | -0.52 | -145.22 | -158.43 | 0.26 | 8.33 | 23.81 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 21Q2 (7) | 1.44 | 114.93 | 182.35 | 1.36 | 270.0 | 159.91 | 0.18 | 119.35 | 550.0 | 0.1 | 1100.0 | -41.18 | 2.8 | 2253.85 | 259.09 | 0.45 | -43.75 | -57.55 | 0 | 0 | -100.0 | 5.62 | -54.14 | -75.57 | 1.65 | 39.83 | 146.27 | 1.15 | 27.78 | 161.36 | 0.24 | 9.09 | 4.35 | 0 | 0 | 0 | 103.60 | 73.18 | 36.1 |
| 21Q1 (6) | 0.67 | -22.09 | -19.28 | -0.8 | 0.0 | -66.67 | -0.93 | -155.69 | -2225.0 | -0.01 | -107.14 | 80.0 | -0.13 | -316.67 | -137.14 | 0.8 | 17.65 | 7900.0 | 0 | 0 | 100.0 | 12.25 | 38.19 | 6491.12 | 1.18 | -23.87 | 21.65 | 0.9 | -10.89 | 1.12 | 0.22 | -4.35 | 4.76 | 0 | 0 | 0 | 59.82 | -13.75 | -20.72 |
| 20Q4 (5) | 0.86 | -65.87 | 1.18 | -0.8 | -2.56 | -400.0 | 1.67 | 184.77 | 4275.0 | 0.14 | 450.0 | 800.0 | 0.06 | -96.55 | -91.3 | 0.68 | -16.05 | 4.62 | 0 | 0 | -100.0 | 8.87 | -20.21 | -31.94 | 1.55 | 19.23 | 86.75 | 1.01 | 13.48 | 124.44 | 0.23 | 9.52 | 21.05 | 0 | 0 | 0 | 69.35 | -69.73 | -47.78 |
| 20Q3 (4) | 2.52 | 394.12 | 0.0 | -0.78 | 65.64 | 0.0 | -1.97 | -4825.0 | 0.0 | -0.04 | -123.53 | 0.0 | 1.74 | 198.86 | 0.0 | 0.81 | -23.58 | 0.0 | 0 | -100.0 | 0.0 | 11.11 | -51.68 | 0.0 | 1.3 | 94.03 | 0.0 | 0.89 | 102.27 | 0.0 | 0.21 | -8.7 | 0.0 | 0 | 0 | 0.0 | 229.09 | 200.96 | 0.0 |
| 20Q2 (3) | 0.51 | -38.55 | 0.0 | -2.27 | -372.92 | 0.0 | -0.04 | 0.0 | 0.0 | 0.17 | 440.0 | 0.0 | -1.76 | -602.86 | 0.0 | 1.06 | 10500.0 | 0.0 | 0.47 | 200.0 | 0.0 | 22.99 | 12270.5 | 0.0 | 0.67 | -30.93 | 0.0 | 0.44 | -50.56 | 0.0 | 0.23 | 9.52 | 0.0 | 0 | 0 | 0.0 | 76.12 | 0.88 | 0.0 |
| 20Q1 (2) | 0.83 | -2.35 | 0.0 | -0.48 | -200.0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.05 | -150.0 | 0.0 | 0.35 | -49.28 | 0.0 | 0.01 | -98.46 | 0.0 | -0.47 | -209.3 | 0.0 | 0.19 | -98.57 | 0.0 | 0.97 | 16.87 | 0.0 | 0.89 | 97.78 | 0.0 | 0.21 | 10.53 | 0.0 | 0 | 0 | 0.0 | 75.45 | -43.19 | 0.0 |
| 19Q4 (1) | 0.85 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.69 | 0.0 | 0.0 | 0.65 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 13.03 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | 0.45 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 132.81 | 0.0 | 0.0 |
