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) | 1.5 | -42.97 | -0.15 | 0 | -1.31 | 0 | -0.04 | 0 | 1.35 | -42.55 | 0.32 | 0.0 | 0 | 0 | 2.54 | 26.62 | 1.33 | -36.67 | 1.2 | -38.78 | 0.58 | -13.43 | 0.01 | 0 | 83.80 | -16.2 |
| 2022 (9) | 2.63 | -11.45 | -0.28 | 0 | 0.62 | 0 | 0.06 | 0 | 2.35 | -13.6 | 0.32 | 60.0 | 0 | 0 | 2.00 | 49.89 | 2.1 | 18.64 | 1.96 | 49.62 | 0.67 | -1.47 | 0 | 0 | 100.00 | -33.0 |
| 2021 (8) | 2.97 | 72.67 | -0.25 | 0 | -2.49 | 0 | -0.02 | 0 | 2.72 | 102.99 | 0.2 | -16.67 | 0 | 0 | 1.34 | -35.43 | 1.77 | 168.18 | 1.31 | 211.9 | 0.68 | 4.62 | 0 | 0 | 149.25 | -7.15 |
| 2020 (7) | 1.72 | 0 | -0.38 | 0 | -1.3 | 0 | 0.01 | -75.0 | 1.34 | 0 | 0.24 | -11.11 | 0 | 0 | 2.07 | 1.23 | 0.66 | -34.65 | 0.42 | -44.74 | 0.65 | 3.17 | 0 | 0 | 160.75 | 0 |
| 2019 (6) | -0.1 | 0 | -0.24 | 0 | 0.14 | 0 | 0.04 | -50.0 | -0.34 | 0 | 0.27 | 35.0 | 0 | 0 | 2.04 | 36.84 | 1.01 | -43.58 | 0.76 | -47.22 | 0.63 | 10.53 | 0 | 0 | -7.19 | 0 |
| 2018 (5) | 2.73 | 232.93 | -0.22 | 0 | -2.2 | 0 | 0.08 | 33.33 | 2.51 | 258.57 | 0.2 | 81.82 | 0 | 0 | 1.49 | 28.18 | 1.79 | 225.45 | 1.44 | 300.0 | 0.57 | 0.0 | 0 | 0 | 135.82 | 54.04 |
| 2017 (4) | 0.82 | 192.86 | -0.12 | 0 | -0.64 | 0 | 0.06 | 0 | 0.7 | 0 | 0.11 | -62.07 | 0 | 0 | 1.17 | -69.42 | 0.55 | 111.54 | 0.36 | 125.0 | 0.57 | 3.64 | 0 | 0 | 88.17 | 123.58 |
| 2016 (3) | 0.28 | 0 | -0.29 | 0 | 0.14 | -90.0 | -0.03 | 0 | -0.01 | 0 | 0.29 | -75.21 | 0 | 0 | 3.81 | -75.73 | 0.26 | -7.14 | 0.16 | -27.27 | 0.55 | 34.15 | 0 | 0 | 39.44 | 0 |
| 2015 (2) | -0.27 | 0 | -1.18 | 0 | 1.4 | 38.61 | 0.07 | 250.0 | -1.45 | 0 | 1.17 | 7.34 | 0 | 0 | 15.70 | 19.01 | 0.28 | -37.78 | 0.22 | -47.62 | 0.41 | 115.79 | 0 | 0 | -42.86 | 0 |
| 2014 (1) | -0.08 | 0 | -1.11 | 0 | 1.01 | 0 | 0.02 | 0 | -1.19 | 0 | 1.09 | 0 | 0 | 0 | 13.20 | 0 | 0.45 | 0 | 0.42 | 0 | 0.19 | 0 | 0 | 0 | -13.11 | 0 |
| 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) | 0.43 | 0.0 | -50.57 | -0.14 | 17.65 | -180.0 | -0.73 | -343.33 | 30.48 | 0.13 | 425.0 | 533.33 | 0.29 | 11.54 | -64.63 | 0.17 | -10.53 | 183.33 | 0 | 0 | 0 | 4.58 | -6.91 | 144.38 | 0.45 | -21.05 | 40.62 | 0.27 | -43.75 | -34.15 | 0.13 | 0.0 | -13.33 | 0 | 0 | 0 | 107.50 | 52.5 | -30.8 |
| 24Q2 (19) | 0.43 | 1533.33 | 19.44 | -0.17 | -13.33 | -183.33 | 0.3 | 700.0 | 700.0 | -0.04 | 66.67 | 55.56 | 0.26 | 244.44 | -13.33 | 0.19 | 0.0 | 90.0 | 0 | 0 | 0 | 4.92 | -10.1 | 58.5 | 0.57 | 21.28 | 29.55 | 0.48 | 4.35 | 14.29 | 0.13 | 8.33 | -13.33 | 0 | 0 | 0 | 70.49 | 1462.84 | 11.61 |
| 24Q1 (18) | -0.03 | 72.73 | -107.69 | -0.15 | -236.36 | 0.0 | -0.05 | 0.0 | 68.75 | -0.12 | -233.33 | -1100.0 | -0.18 | 0 | -175.0 | 0.19 | 533.33 | 46.15 | 0 | 0 | 0 | 5.48 | 489.53 | 25.52 | 0.47 | 88.0 | 46.88 | 0.46 | 228.57 | 100.0 | 0.12 | -14.29 | -20.0 | 0 | 0 | 0 | -5.17 | 86.83 | -105.04 |
| 23Q4 (17) | -0.11 | -112.64 | -118.64 | 0.11 | 320.0 | 150.0 | -0.05 | 95.24 | 16.67 | 0.09 | 400.0 | -18.18 | 0 | -100.0 | -100.0 | 0.03 | -50.0 | -75.0 | 0 | 0 | 0 | 0.93 | -50.46 | -73.99 | 0.25 | -21.88 | -35.9 | 0.14 | -65.85 | -66.67 | 0.14 | -6.67 | -6.67 | 0 | 0 | 0 | -39.29 | -125.29 | -137.95 |
| 23Q3 (16) | 0.87 | 141.67 | -30.4 | -0.05 | 16.67 | -225.0 | -1.05 | -2000.0 | -212.9 | -0.03 | 66.67 | -50.0 | 0.82 | 173.33 | -36.43 | 0.06 | -40.0 | -33.33 | 0 | 0 | 0 | 1.88 | -39.62 | -18.33 | 0.32 | -27.27 | -33.33 | 0.41 | -2.38 | -16.33 | 0.15 | 0.0 | -11.76 | 0 | 0 | 0 | 155.36 | 145.98 | -17.97 |
| 23Q2 (15) | 0.36 | -7.69 | -57.65 | -0.06 | 60.0 | -50.0 | -0.05 | 68.75 | 76.19 | -0.09 | -800.0 | -280.0 | 0.3 | 25.0 | -62.96 | 0.1 | -23.08 | 100.0 | 0 | 0 | 0 | 3.11 | -28.81 | 177.64 | 0.44 | 37.5 | -33.33 | 0.42 | 82.61 | -22.22 | 0.15 | 0.0 | -11.76 | 0 | 0 | 0 | 63.16 | -38.46 | -47.24 |
| 23Q1 (14) | 0.39 | -33.9 | 750.0 | -0.15 | 31.82 | -150.0 | -0.16 | -166.67 | -300.0 | -0.01 | -109.09 | 85.71 | 0.24 | -35.14 | 300.0 | 0.13 | 8.33 | 116.67 | 0 | 0 | 0 | 4.36 | 22.15 | 207.55 | 0.32 | -17.95 | -43.86 | 0.23 | -45.24 | -54.9 | 0.15 | 0.0 | -11.76 | 0 | 0 | 0 | 102.63 | -0.85 | 1263.16 |
| 22Q4 (13) | 0.59 | -52.8 | -14.49 | -0.22 | -650.0 | -144.44 | -0.06 | -106.45 | 91.18 | 0.11 | 650.0 | 320.0 | 0.37 | -71.32 | -38.33 | 0.12 | 33.33 | 140.0 | 0 | 0 | 0 | 3.57 | 55.56 | 177.86 | 0.39 | -18.75 | -23.53 | 0.42 | -14.29 | 7.69 | 0.15 | -11.76 | -11.76 | 0 | 0 | 0 | 103.51 | -45.35 | -15.99 |
| 22Q3 (12) | 1.25 | 47.06 | 54.32 | 0.04 | 200.0 | 180.0 | 0.93 | 542.86 | 255.0 | -0.02 | -140.0 | 0.0 | 1.29 | 59.26 | 69.74 | 0.09 | 80.0 | 80.0 | 0 | 0 | 0 | 2.30 | 105.26 | 66.68 | 0.48 | -27.27 | 23.08 | 0.49 | -9.26 | 68.97 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | 189.39 | 58.2 | 7.56 |
| 22Q2 (11) | 0.85 | 1516.67 | -3.41 | -0.04 | 33.33 | 0.0 | -0.21 | -425.0 | 75.29 | 0.05 | 171.43 | 0.0 | 0.81 | 775.0 | -3.57 | 0.05 | -16.67 | 25.0 | 0 | 0 | 0 | 1.12 | -21.14 | 9.9 | 0.66 | 15.79 | 40.43 | 0.54 | 5.88 | 54.29 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | 119.72 | 1456.81 | -29.26 |
| 22Q1 (10) | -0.06 | -108.7 | -110.0 | -0.06 | 33.33 | 0.0 | -0.04 | 94.12 | 88.57 | -0.07 | -40.0 | 0 | -0.12 | -120.0 | -122.22 | 0.06 | 20.0 | 0.0 | 0 | 0 | 0 | 1.42 | 10.35 | -16.78 | 0.57 | 11.76 | 46.15 | 0.51 | 30.77 | 88.89 | 0.17 | 0.0 | 0.0 | 0 | 0 | 0 | -8.82 | -107.16 | -106.47 |
| 21Q4 (9) | 0.69 | -14.81 | -19.77 | -0.09 | -80.0 | 52.63 | -0.68 | -13.33 | 28.42 | -0.05 | -150.0 | -400.0 | 0.6 | -21.05 | -10.45 | 0.05 | 0.0 | -44.44 | 0 | 0 | 0 | 1.29 | -6.68 | -18.02 | 0.51 | 30.77 | 34.21 | 0.39 | 34.48 | 50.0 | 0.17 | 0.0 | -48.48 | 0 | 0 | 0 | 123.21 | -30.03 | -15.47 |
| 21Q3 (8) | 0.81 | -7.95 | 0 | -0.05 | -25.0 | 0 | -0.6 | 29.41 | 0 | -0.02 | -140.0 | 0 | 0.76 | -9.52 | 0 | 0.05 | 25.0 | 0 | 0 | 0 | 0 | 1.38 | 35.33 | 0 | 0.39 | -17.02 | 0 | 0.29 | -17.14 | 0 | 0.17 | 0.0 | 0 | 0 | 0 | 0 | 176.09 | 4.05 | 0 |
| 21Q2 (7) | 0.88 | 46.67 | 0 | -0.04 | 33.33 | 0 | -0.85 | -142.86 | 0 | 0.05 | 0 | 0 | 0.84 | 55.56 | 0 | 0.04 | -33.33 | 0 | 0 | 0 | 0 | 1.02 | -40.29 | 0 | 0.47 | 20.51 | 0 | 0.35 | 29.63 | 0 | 0.17 | 0.0 | 0 | 0 | 0 | 0 | 169.23 | 24.1 | 0 |
| 21Q1 (6) | 0.6 | -30.23 | 0 | -0.06 | 68.42 | 0 | -0.35 | 63.16 | 0 | 0 | 100.0 | 0 | 0.54 | -19.4 | 0 | 0.06 | -33.33 | 0 | 0 | 0 | 0 | 1.70 | 8.71 | 0 | 0.39 | 2.63 | 0 | 0.27 | 3.85 | 0 | 0.17 | -48.48 | 0 | 0 | 0 | 0 | 136.36 | -6.45 | 0 |
| 20Q4 (5) | 0.86 | 0 | 0 | -0.19 | 0 | 0 | -0.95 | 0 | 0 | -0.01 | 0 | 0 | 0.67 | 0 | 0 | 0.09 | 0 | 0 | 0 | 0 | 0 | 1.57 | 0 | 0 | 0.38 | 0 | 0 | 0.26 | 0 | 0 | 0.33 | 0 | 0 | 0 | 0 | 0 | 145.76 | 0 | 0 |
