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) | 1.9 | 7.95 | -2.17 | 0 | -2.19 | 0 | -0.04 | 0 | -0.27 | 0 | 2.17 | 2.84 | 0 | 0 | 15.53 | 25.96 | 1.46 | -41.83 | 1.43 | -34.7 | 0.59 | 20.41 | 0.06 | 20.0 | 91.35 | 41.69 |
| 2022 (9) | 1.76 | 259.18 | -2.25 | 0 | 1.03 | 0 | 0.02 | 0 | -0.49 | 0 | 2.11 | 402.38 | 0 | 0 | 12.33 | 254.98 | 2.51 | 153.54 | 2.19 | 106.6 | 0.49 | 11.36 | 0.05 | 150.0 | 64.47 | 99.99 |
| 2021 (8) | 0.49 | -79.41 | -0.45 | 0 | -0.65 | 0 | -0.01 | 0 | 0.04 | -98.1 | 0.42 | 61.54 | 0 | 0 | 3.47 | 40.56 | 0.99 | -1.98 | 1.06 | -13.11 | 0.44 | 4.76 | 0.02 | 100.0 | 32.24 | -77.65 |
| 2020 (7) | 2.38 | -12.18 | -0.28 | 0 | -0.59 | 0 | -0.01 | 0 | 2.1 | -20.45 | 0.26 | 188.89 | 0 | 0 | 2.47 | 196.58 | 1.01 | -0.98 | 1.22 | 37.08 | 0.42 | 5.0 | 0.01 | 0.0 | 144.24 | -30.81 |
| 2019 (6) | 2.71 | 150.93 | -0.07 | 0 | -1.25 | 0 | 0 | 0 | 2.64 | 180.85 | 0.09 | -40.0 | 0 | 0 | 0.83 | -34.28 | 1.02 | -32.0 | 0.89 | -32.06 | 0.4 | 110.53 | 0.01 | 0.0 | 208.46 | 191.46 |
| 2018 (5) | 1.08 | -14.96 | -0.14 | 0 | -1.44 | 0 | -0.01 | 0 | 0.94 | -1.05 | 0.15 | -55.88 | 0.03 | 0.0 | 1.27 | -56.48 | 1.5 | -14.29 | 1.31 | -29.19 | 0.19 | 11.76 | 0.01 | 0.0 | 71.52 | 14.32 |
| 2017 (4) | 1.27 | -27.84 | -0.32 | 0 | -0.96 | 0 | -0.01 | 0 | 0.95 | -39.49 | 0.34 | 183.33 | 0.03 | 0 | 2.91 | 159.3 | 1.75 | 48.31 | 1.85 | 69.72 | 0.17 | 6.25 | 0.01 | 0.0 | 62.56 | -55.21 |
| 2016 (3) | 1.76 | 21.38 | -0.19 | 0 | -1.06 | 0 | 0.02 | -81.82 | 1.57 | 175.44 | 0.12 | -33.33 | -0.03 | 0 | 1.12 | -28.65 | 1.18 | -11.94 | 1.09 | -9.17 | 0.16 | -5.88 | 0.01 | 0.0 | 139.68 | 32.94 |
| 2015 (2) | 1.45 | 3.57 | -0.88 | 0 | -1.27 | 0 | 0.11 | 0 | 0.57 | -50.43 | 0.18 | -28.0 | -0.69 | 0 | 1.57 | -26.24 | 1.34 | -16.77 | 1.2 | -18.92 | 0.17 | -5.56 | 0.01 | 0.0 | 105.07 | 25.34 |
| 2014 (1) | 1.4 | 16.67 | -0.25 | 0 | -1.35 | 0 | -0.05 | 0 | 1.15 | 19.79 | 0.25 | 4.17 | 0.01 | 0 | 2.13 | 0.88 | 1.61 | -6.94 | 1.48 | -12.43 | 0.18 | 12.5 | 0.01 | 0.0 | 83.83 | 29.94 |
| 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) | 0.8 | 17.65 | -16.67 | -0.18 | -63.64 | 80.43 | -0.72 | -380.0 | 52.94 | 0 | -100.0 | 100.0 | 0.62 | 8.77 | 1450.0 | 0.16 | 60.0 | -82.22 | 0 | 0 | 0 | 5.30 | 82.25 | -80.93 | 0.06 | -60.0 | -72.73 | 0.19 | -24.0 | -36.67 | 0.14 | 0.0 | -12.5 | 0.03 | 50.0 | 50.0 | 222.22 | 33.99 | 11.11 |
| 24Q2 (19) | 0.68 | 500.0 | 183.33 | -0.11 | 31.25 | 76.6 | -0.15 | -200.0 | 91.76 | 0.04 | 0 | 233.33 | 0.57 | 272.73 | 347.83 | 0.1 | -28.57 | -78.26 | 0 | 0 | 0 | 2.91 | -29.61 | -75.48 | 0.15 | -53.12 | -73.68 | 0.25 | -35.9 | -39.02 | 0.14 | 40.0 | -12.5 | 0.02 | 0.0 | 100.0 | 165.85 | 597.56 | 300.81 |
| 24Q1 (18) | -0.17 | -130.36 | -213.33 | -0.16 | 51.52 | 64.44 | -0.05 | -118.52 | -105.56 | 0 | -100.0 | -100.0 | -0.33 | -243.48 | -10.0 | 0.14 | -57.58 | -70.83 | 0 | 0 | 0 | 4.13 | -62.21 | -67.13 | 0.32 | 113.33 | -37.25 | 0.39 | 105.26 | -26.42 | 0.1 | -9.09 | -33.33 | 0.02 | 0.0 | 0.0 | -33.33 | -119.05 | -255.56 |
| 23Q4 (17) | 0.56 | -41.67 | -68.72 | -0.33 | 64.13 | 45.9 | 0.27 | 117.65 | -80.85 | 0.03 | 160.0 | 50.0 | 0.23 | 475.0 | -80.51 | 0.33 | -63.33 | -45.0 | 0 | 0 | 0 | 10.93 | -60.66 | -19.5 | 0.15 | -31.82 | -77.61 | 0.19 | -36.67 | -61.22 | 0.11 | -31.25 | -15.38 | 0.02 | 0.0 | 0.0 | 175.00 | -12.5 | -37.43 |
| 23Q3 (16) | 0.96 | 300.0 | -17.24 | -0.92 | -95.74 | 0.0 | -1.53 | 15.93 | -86.59 | -0.05 | -66.67 | -400.0 | 0.04 | 117.39 | -83.33 | 0.9 | 95.65 | 8.43 | 0 | 0 | 0 | 27.78 | 134.3 | 54.62 | 0.22 | -61.4 | -73.81 | 0.3 | -26.83 | -61.04 | 0.16 | 0.0 | 33.33 | 0.02 | 100.0 | 0.0 | 200.00 | 383.33 | 56.9 |
| 23Q2 (15) | 0.24 | 60.0 | 200.0 | -0.47 | -4.44 | 14.55 | -1.82 | -302.22 | -371.64 | -0.03 | -400.0 | 0 | -0.23 | 23.33 | 70.89 | 0.46 | -4.17 | -13.21 | 0 | 0 | 0 | 11.86 | -5.65 | 7.37 | 0.57 | 11.76 | -17.39 | 0.41 | -22.64 | -21.15 | 0.16 | 6.67 | 33.33 | 0.01 | -50.0 | 0.0 | 41.38 | 93.1 | 212.07 |
| 23Q1 (14) | 0.15 | -91.62 | 115.96 | -0.45 | 26.23 | -164.71 | 0.9 | -36.17 | 475.0 | 0.01 | -50.0 | 0 | -0.3 | -125.42 | 72.97 | 0.48 | -20.0 | 200.0 | 0 | 0 | 0 | 12.57 | -7.43 | 156.81 | 0.51 | -23.88 | 59.38 | 0.53 | 8.16 | 29.27 | 0.15 | 15.38 | 25.0 | 0.02 | 0.0 | 100.0 | 21.43 | -92.34 | 112.31 |
| 22Q4 (13) | 1.79 | 54.31 | 371.05 | -0.61 | 33.7 | -258.82 | 1.41 | 271.95 | 427.91 | 0.02 | 300.0 | 0 | 1.18 | 391.67 | 461.9 | 0.6 | -27.71 | 300.0 | 0 | 0 | 0 | 13.57 | -24.44 | 225.79 | 0.67 | -20.24 | 109.38 | 0.49 | -36.36 | 40.0 | 0.13 | 8.33 | 18.18 | 0.02 | 0.0 | 0 | 279.69 | 119.41 | 238.57 |
| 22Q3 (12) | 1.16 | 583.33 | 0 | -0.92 | -67.27 | -820.0 | -0.82 | -222.39 | 0 | -0.01 | 0 | 0 | 0.24 | 130.38 | 340.0 | 0.83 | 56.6 | 730.0 | 0 | 0 | 0 | 17.97 | 62.71 | 482.08 | 0.84 | 21.74 | 154.55 | 0.77 | 48.08 | 126.47 | 0.12 | 0.0 | 9.09 | 0.02 | 100.0 | 0 | 127.47 | 445.24 | 0 |
| 22Q2 (11) | -0.24 | 74.47 | -233.33 | -0.55 | -223.53 | -450.0 | 0.67 | 379.17 | 0 | 0 | 0 | 0 | -0.79 | 28.83 | -1087.5 | 0.53 | 231.25 | 488.89 | 0 | 0 | 0 | 11.04 | 125.66 | 222.66 | 0.69 | 115.62 | 430.77 | 0.52 | 26.83 | 173.68 | 0.12 | 0.0 | 9.09 | 0.01 | 0.0 | 0 | -36.92 | 78.79 | -161.54 |
| 22Q1 (10) | -0.94 | -347.37 | -1242.86 | -0.17 | 0.0 | -112.5 | -0.24 | 44.19 | -14.29 | 0 | 0 | 0 | -1.11 | -628.57 | -640.0 | 0.16 | 6.67 | 100.0 | 0 | 0 | 0 | 4.89 | 17.43 | 60.24 | 0.32 | 0.0 | 60.0 | 0.41 | 17.14 | 127.78 | 0.12 | 9.09 | 9.09 | 0.01 | 0 | 0 | -174.07 | -310.72 | -621.16 |
| 21Q4 (9) | 0.38 | 0 | -20.83 | -0.17 | -70.0 | -41.67 | -0.43 | 0 | 0 | 0 | 0 | 0 | 0.21 | 310.0 | -41.67 | 0.15 | 50.0 | 36.36 | 0 | 0 | 0 | 4.17 | 35.0 | -11.74 | 0.32 | -3.03 | 128.57 | 0.35 | 2.94 | 20.69 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 82.61 | 0 | -31.16 |
| 21Q3 (8) | 0 | -100.0 | -100.0 | -0.1 | 0.0 | -42.86 | 0 | 0 | 100.0 | 0 | 0 | 0 | -0.1 | -225.0 | -108.55 | 0.1 | 11.11 | 42.86 | 0 | 0 | 0 | 3.09 | -9.81 | 37.13 | 0.33 | 153.85 | -21.43 | 0.34 | 78.95 | -12.82 | 0.11 | 0.0 | 10.0 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 21Q2 (7) | 0.18 | 357.14 | -65.38 | -0.1 | -25.0 | -66.67 | 0 | 100.0 | -100.0 | 0 | 0 | 100.0 | 0.08 | 153.33 | -82.61 | 0.09 | 12.5 | 80.0 | 0 | 0 | 0 | 3.42 | 12.07 | 115.59 | 0.13 | -35.0 | -71.11 | 0.19 | 5.56 | -65.45 | 0.11 | 0.0 | 10.0 | 0 | 0 | 0 | 60.00 | 348.57 | -25.0 |
| 21Q1 (6) | -0.07 | -114.58 | -150.0 | -0.08 | 33.33 | -100.0 | -0.21 | 0 | 0.0 | 0 | 0 | 100.0 | -0.15 | -141.67 | -250.0 | 0.08 | -27.27 | 100.0 | 0 | 0 | 0 | 3.05 | -35.32 | 46.56 | 0.2 | 42.86 | 2100.0 | 0.18 | -37.93 | 1900.0 | 0.11 | 0.0 | 10.0 | 0 | 0 | 0 | -24.14 | -120.11 | -115.52 |
| 20Q4 (5) | 0.48 | -61.29 | -21.31 | -0.12 | -71.43 | 0 | 0 | 100.0 | 0 | 0 | 0 | -100.0 | 0.36 | -69.23 | -40.98 | 0.11 | 57.14 | 1000.0 | 0 | 0 | 0 | 4.72 | 109.75 | 995.28 | 0.14 | -66.67 | 27.27 | 0.29 | -25.64 | 163.64 | 0.11 | 10.0 | 10.0 | 0 | 0 | 0 | 120.00 | -52.58 | -58.69 |
| 20Q3 (4) | 1.24 | 138.46 | 0.0 | -0.07 | -16.67 | 0.0 | -0.38 | -3900.0 | 0.0 | 0 | 100.0 | 0.0 | 1.17 | 154.35 | 0.0 | 0.07 | 40.0 | 0.0 | 0 | 0 | 0.0 | 2.25 | 41.8 | 0.0 | 0.42 | -6.67 | 0.0 | 0.39 | -29.09 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0.0 | 253.06 | 216.33 | 0.0 |
| 20Q2 (3) | 0.52 | 271.43 | 0.0 | -0.06 | -50.0 | 0.0 | 0.01 | 104.76 | 0.0 | -0.01 | 0.0 | 0.0 | 0.46 | 360.0 | 0.0 | 0.05 | 25.0 | 0.0 | 0 | 0 | 0.0 | 1.59 | -23.81 | 0.0 | 0.45 | 4600.0 | 0.0 | 0.55 | 5600.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0.0 | 80.00 | -48.57 | 0.0 |
| 20Q1 (2) | 0.14 | -77.05 | 0.0 | -0.04 | 0 | 0.0 | -0.21 | 0 | 0.0 | -0.01 | -200.0 | 0.0 | 0.1 | -83.61 | 0.0 | 0.04 | 300.0 | 0.0 | 0 | 0 | 0.0 | 2.08 | 383.33 | 0.0 | -0.01 | -109.09 | 0.0 | -0.01 | -109.09 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0.0 | 155.56 | -46.45 | 0.0 |
| 19Q4 (1) | 0.61 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 290.48 | 0.0 | 0.0 |
