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) | 15.26 | -9.27 | -3.63 | 0 | -14.8 | 0 | 0.25 | 0 | 11.63 | -27.81 | 2.72 | 597.44 | 0 | 0 | 8.92 | 635.62 | 16.93 | -8.63 | 14.74 | -8.56 | 0.4 | 2.56 | 0.85 | 136.11 | 95.43 | -4.28 |
| 2022 (9) | 16.82 | 24.87 | -0.71 | 0 | -10.49 | 0 | -0.19 | 0 | 16.11 | 20.67 | 0.39 | 44.44 | 0 | 0 | 1.21 | 6.14 | 18.53 | 46.02 | 16.12 | 46.41 | 0.39 | -4.88 | 0.36 | 89.47 | 99.70 | -14.06 |
| 2021 (8) | 13.47 | 45.78 | -0.12 | 0 | -6.04 | 0 | 0.04 | -33.33 | 13.35 | 46.86 | 0.27 | -10.0 | 0 | 0 | 1.14 | -32.35 | 12.69 | 54.19 | 11.01 | 55.51 | 0.41 | -4.65 | 0.19 | 18.75 | 116.02 | -3.69 |
| 2020 (7) | 9.24 | 55.82 | -0.15 | 0 | -4.16 | 0 | 0.06 | 0 | 9.09 | 65.88 | 0.3 | 20.0 | 0 | 0 | 1.69 | -4.78 | 8.23 | 32.53 | 7.08 | 30.63 | 0.43 | 4.88 | 0.16 | 14.29 | 120.47 | 21.28 |
| 2019 (6) | 5.93 | -6.61 | -0.45 | 0 | -5.83 | 0 | -0.1 | 0 | 5.48 | -9.72 | 0.25 | 127.27 | 0 | 0 | 1.77 | 138.07 | 6.21 | -7.73 | 5.42 | -11.58 | 0.41 | 10.81 | 0.14 | 7.69 | 99.33 | 3.71 |
| 2018 (5) | 6.35 | -1.85 | -0.28 | 0 | -9.7 | 0 | 0.03 | -92.5 | 6.07 | -7.61 | 0.11 | -76.09 | 0 | 0 | 0.74 | -77.72 | 6.73 | 11.61 | 6.13 | 2.34 | 0.37 | 19.35 | 0.13 | 18.18 | 95.78 | -5.11 |
| 2017 (4) | 6.47 | 13.11 | 0.1 | -52.38 | -4.92 | 0 | 0.4 | 0.0 | 6.57 | 10.79 | 0.46 | 21.05 | 0 | 0 | 3.34 | 6.89 | 6.03 | 13.77 | 5.99 | 11.96 | 0.31 | 19.23 | 0.11 | 22.22 | 100.94 | 0.58 |
| 2016 (3) | 5.72 | 10.42 | 0.21 | 0 | -4.55 | 0 | 0.4 | 81.82 | 5.93 | 19.08 | 0.38 | 123.53 | 0 | 0 | 3.13 | 100.9 | 5.3 | 1.73 | 5.35 | 11.69 | 0.26 | -3.7 | 0.09 | 0.0 | 100.35 | -0.23 |
| 2015 (2) | 5.18 | 9.28 | -0.2 | 0 | -4.54 | 0 | 0.22 | 120.0 | 4.98 | 20.29 | 0.17 | -15.0 | 0 | 0 | 1.56 | -21.85 | 5.21 | 12.28 | 4.79 | 14.32 | 0.27 | -3.57 | 0.09 | 0.0 | 100.58 | -3.24 |
| 2014 (1) | 4.74 | 16.46 | -0.6 | 0 | -3.03 | 0 | 0.1 | 150.0 | 4.14 | 6.7 | 0.2 | 81.82 | 0 | 0 | 1.99 | 46.32 | 4.64 | 36.47 | 4.19 | 43.99 | 0.28 | -3.45 | 0.09 | -25.0 | 103.95 | -15.21 |
| 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) | 2.61 | -59.03 | 289.55 | -0.34 | 26.09 | -61.9 | -13.05 | 0 | 12.65 | 0.26 | 218.18 | 161.9 | 2.27 | -61.59 | 393.48 | 0.24 | 60.0 | 50.0 | 0 | 0 | 0 | 2.67 | 58.93 | 31.31 | 5.05 | 2.02 | 21.1 | 4.14 | -12.84 | 1.97 | 0.11 | 0.0 | 10.0 | 0.26 | 0.0 | 13.04 | 57.87 | -53.48 | 279.19 |
| 24Q2 (19) | 6.37 | 44.77 | 113.04 | -0.46 | 22.03 | -2.22 | 0 | 100.0 | -100.0 | -0.22 | 65.08 | 8.33 | 5.91 | 55.12 | 132.68 | 0.15 | 650.0 | 50.0 | 0 | 0 | 0 | 1.68 | 574.41 | 17.08 | 4.95 | 17.58 | 34.15 | 4.75 | 10.21 | 34.94 | 0.11 | -8.33 | 10.0 | 0.26 | 8.33 | 13.04 | 124.41 | 32.05 | 60.2 |
| 24Q1 (18) | 4.4 | -41.41 | 8.11 | -0.59 | 76.49 | -28.26 | -0.28 | -2700.0 | -333.33 | -0.63 | -171.59 | -1675.0 | 3.81 | -23.8 | 5.54 | 0.02 | -99.18 | -50.0 | 0 | 0 | 0 | 0.25 | -99.08 | -58.41 | 4.21 | -22.04 | 14.71 | 4.31 | 6.68 | 37.7 | 0.12 | 9.09 | 20.0 | 0.24 | 0.0 | 50.0 | 94.22 | -44.92 | -21.52 |
| 23Q4 (17) | 7.51 | 1020.9 | 26.43 | -2.51 | -1095.24 | -2688.89 | -0.01 | 99.93 | -116.67 | 0.88 | 309.52 | 183.87 | 5.0 | 986.96 | -14.53 | 2.43 | 1418.75 | 4760.0 | 0 | 0 | 0 | 27.03 | 1229.54 | 4781.62 | 5.4 | 29.5 | 0.93 | 4.04 | -0.49 | -6.26 | 0.11 | 10.0 | 10.0 | 0.24 | 4.35 | 140.0 | 171.07 | 1020.9 | 29.89 |
| 23Q3 (16) | 0.67 | -77.59 | -77.59 | -0.21 | 53.33 | -133.33 | -14.94 | -49900.0 | -41.61 | -0.42 | -75.0 | -27.27 | 0.46 | -81.89 | -84.14 | 0.16 | 60.0 | 60.0 | 0 | 0 | 0 | 2.03 | 41.7 | 60.81 | 4.17 | 13.01 | -6.29 | 4.06 | 15.34 | 0.0 | 0.1 | 0.0 | 0.0 | 0.23 | 0.0 | 130.0 | 15.26 | -80.35 | -78.26 |
| 23Q2 (15) | 2.99 | -26.54 | -23.33 | -0.45 | 2.17 | -12.5 | 0.03 | -75.0 | 400.0 | -0.24 | -700.0 | -700.0 | 2.54 | -29.64 | -27.43 | 0.1 | 150.0 | -28.57 | 0 | 0 | 0 | 1.43 | 139.6 | -18.43 | 3.69 | 0.54 | -19.78 | 3.52 | 12.46 | -13.94 | 0.1 | 0.0 | 0.0 | 0.23 | 43.75 | 130.0 | 77.66 | -35.31 | -14.57 |
| 23Q1 (14) | 4.07 | -31.48 | 1.75 | -0.46 | -411.11 | -283.33 | 0.12 | 100.0 | 0 | 0.04 | -87.1 | 130.77 | 3.61 | -38.29 | -6.96 | 0.04 | -20.0 | -60.0 | 0 | 0 | 0 | 0.60 | 8.14 | -56.47 | 3.67 | -31.4 | -11.14 | 3.13 | -27.38 | -14.48 | 0.1 | 0.0 | 0.0 | 0.16 | 60.0 | 220.0 | 120.06 | -8.84 | 14.36 |
| 22Q4 (13) | 5.94 | 98.66 | 10.2 | -0.09 | 0.0 | 25.0 | 0.06 | 100.57 | -89.47 | 0.31 | 193.94 | 1450.0 | 5.85 | 101.72 | 11.01 | 0.05 | -50.0 | -50.0 | 0 | 0 | 0 | 0.55 | -56.2 | -65.06 | 5.35 | 20.22 | 61.14 | 4.31 | 6.16 | 50.17 | 0.1 | 0.0 | 0.0 | 0.1 | 0.0 | 100.0 | 131.71 | 87.65 | -26.2 |
| 22Q3 (12) | 2.99 | -23.33 | 35.29 | -0.09 | 77.5 | 10.0 | -10.55 | -105400.0 | -58.17 | -0.33 | -1000.0 | -1550.0 | 2.9 | -17.14 | 37.44 | 0.1 | -28.57 | 100.0 | 0 | 0 | 0 | 1.26 | -28.12 | 50.19 | 4.45 | -3.26 | 40.38 | 4.06 | -0.73 | 46.57 | 0.1 | 0.0 | 0.0 | 0.1 | 0.0 | 100.0 | 70.19 | -22.79 | -7.26 |
| 22Q2 (11) | 3.9 | -2.5 | 53.54 | -0.4 | -233.33 | -260.0 | -0.01 | 0 | 0 | -0.03 | 76.92 | 89.66 | 3.5 | -9.79 | 25.45 | 0.14 | 40.0 | 1300.0 | 0 | 0 | 0 | 1.76 | 27.86 | 851.51 | 4.6 | 11.38 | 62.54 | 4.09 | 11.75 | 67.62 | 0.1 | 0.0 | 0.0 | 0.1 | 100.0 | 100.0 | 90.91 | -13.41 | -7.3 |
| 22Q1 (10) | 4.0 | -25.79 | 19.76 | -0.12 | 0.0 | 20.0 | 0 | -100.0 | -100.0 | -0.13 | -750.0 | -139.39 | 3.88 | -26.38 | 21.63 | 0.1 | 0.0 | -9.09 | 0 | 0 | 0 | 1.38 | -13.2 | -25.35 | 4.13 | 24.4 | 22.19 | 3.66 | 27.53 | 24.91 | 0.1 | 0.0 | 0.0 | 0.05 | 0.0 | 25.0 | 104.99 | -41.18 | -3.5 |
| 21Q4 (9) | 5.39 | 143.89 | 64.83 | -0.12 | -20.0 | -20.0 | 0.57 | 108.55 | 0 | 0.02 | 200.0 | 128.57 | 5.27 | 149.76 | 66.25 | 0.1 | 100.0 | 150.0 | 0 | 0 | 0 | 1.58 | 88.27 | 96.91 | 3.32 | 4.73 | 41.28 | 2.87 | 3.61 | 48.7 | 0.1 | 0.0 | -9.09 | 0.05 | 0.0 | 25.0 | 178.48 | 135.82 | 13.53 |
| 21Q3 (8) | 2.21 | -12.99 | 54.55 | -0.1 | -140.0 | 9.09 | -6.67 | 0 | -60.72 | -0.02 | 93.1 | 95.24 | 2.11 | -24.37 | 59.85 | 0.05 | 400.0 | -28.57 | 0 | 0 | 0 | 0.84 | 355.39 | -46.97 | 3.17 | 12.01 | 60.91 | 2.77 | 13.52 | 63.91 | 0.1 | 0.0 | -9.09 | 0.05 | 0.0 | 25.0 | 75.68 | -22.83 | -2.62 |
| 21Q2 (7) | 2.54 | -23.95 | 19.25 | 0.25 | 266.67 | 219.05 | 0 | -100.0 | 100.0 | -0.29 | -187.88 | -3000.0 | 2.79 | -12.54 | 45.31 | 0.01 | -90.91 | -93.33 | 0 | 0 | 0 | 0.18 | -89.97 | -94.79 | 2.83 | -16.27 | 44.39 | 2.44 | -16.72 | 44.38 | 0.1 | 0.0 | -9.09 | 0.05 | 25.0 | 25.0 | 98.07 | -9.86 | -15.28 |
| 21Q1 (6) | 3.34 | 2.14 | 39.17 | -0.15 | -50.0 | -155.56 | 0.05 | 0 | 600.0 | 0.33 | 571.43 | 725.0 | 3.19 | 0.63 | 19.48 | 0.11 | 175.0 | 175.0 | 0 | 0 | 0 | 1.84 | 128.94 | 91.16 | 3.38 | 43.83 | 74.23 | 2.93 | 51.81 | 65.54 | 0.1 | -9.09 | 0.0 | 0.04 | 0.0 | 0.0 | 108.79 | -30.8 | -13.42 |
| 20Q4 (5) | 3.27 | 128.67 | 77.72 | -0.1 | 9.09 | 9.09 | 0 | 100.0 | 0 | -0.07 | 83.33 | -275.0 | 3.17 | 140.15 | 83.24 | 0.04 | -42.86 | 33.33 | 0 | 0 | 0 | 0.80 | -49.3 | -2.88 | 2.35 | 19.29 | 46.88 | 1.93 | 14.2 | 48.46 | 0.11 | 0.0 | 10.0 | 0.04 | 0.0 | 0.0 | 157.21 | 102.29 | 23.04 |
| 20Q3 (4) | 1.43 | -32.86 | 0.0 | -0.11 | 47.62 | 0.0 | -4.15 | -41400.0 | 0.0 | -0.42 | -4300.0 | 0.0 | 1.32 | -31.25 | 0.0 | 0.07 | -53.33 | 0.0 | 0 | 0 | 0.0 | 1.59 | -55.24 | 0.0 | 1.97 | 0.51 | 0.0 | 1.69 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 77.72 | -32.86 | 0.0 |
| 20Q2 (3) | 2.13 | -11.25 | 0.0 | -0.21 | -177.78 | 0.0 | -0.01 | 0.0 | 0.0 | 0.01 | -75.0 | 0.0 | 1.92 | -28.09 | 0.0 | 0.15 | 275.0 | 0.0 | 0 | 0 | 0.0 | 3.55 | 267.91 | 0.0 | 1.96 | 1.03 | 0.0 | 1.69 | -4.52 | 0.0 | 0.11 | 10.0 | 0.0 | 0.04 | 0.0 | 0.0 | 115.76 | -7.87 | 0.0 |
| 20Q1 (2) | 2.4 | 30.43 | 0.0 | 0.27 | 345.45 | 0.0 | -0.01 | 0 | 0.0 | 0.04 | 0.0 | 0.0 | 2.67 | 54.34 | 0.0 | 0.04 | 33.33 | 0.0 | 0 | 0 | 0.0 | 0.96 | 16.31 | 0.0 | 1.94 | 21.25 | 0.0 | 1.77 | 36.15 | 0.0 | 0.1 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 125.65 | -1.66 | 0.0 |
| 19Q4 (1) | 1.84 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 1.73 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.83 | 0.0 | 0.0 | 1.6 | 0.0 | 0.0 | 1.3 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 127.78 | 0.0 | 0.0 |
