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) | 1.51 | -17.03 | -0.06 | 0 | -1.11 | 0 | -0.01 | 0 | 1.45 | -21.62 | 0.06 | -82.35 | 0 | 0 | 1.50 | -83.76 | 1.24 | 36.26 | 1.02 | 27.5 | 0.71 | -12.35 | 0 | 0 | 87.28 | -22.79 |
| 2022 (9) | 1.82 | -4.21 | 0.03 | 0 | -1.48 | 0 | 0.01 | -66.67 | 1.85 | 0 | 0.34 | -86.56 | 0 | 0 | 9.24 | -84.0 | 0.91 | -26.02 | 0.8 | -23.81 | 0.81 | -4.71 | 0 | 0 | 113.04 | 13.04 |
| 2021 (8) | 1.9 | 18.75 | -2.4 | 0 | 0.28 | 0 | 0.03 | 0 | -0.5 | 0 | 2.53 | 261.43 | 0 | 0 | 57.76 | 219.34 | 1.23 | 23.0 | 1.05 | 31.25 | 0.85 | 8.97 | 0 | 0 | 100.00 | -1.25 |
| 2020 (7) | 1.6 | 22.14 | -0.65 | 0 | -0.63 | 0 | -0.02 | 0 | 0.95 | 14.46 | 0.7 | 66.67 | 0 | 0 | 18.09 | 55.04 | 1.0 | 29.87 | 0.8 | 29.03 | 0.78 | -7.14 | 0 | 0 | 101.27 | 13.63 |
| 2019 (6) | 1.31 | -29.57 | -0.48 | 0 | -0.7 | 0 | -0.01 | 0 | 0.83 | -35.16 | 0.42 | -34.38 | 0 | 0 | 11.67 | -24.71 | 0.77 | -32.46 | 0.62 | -33.33 | 0.84 | 0.0 | 0.01 | 0.0 | 89.12 | -14.72 |
| 2018 (5) | 1.86 | 5.08 | -0.58 | 0 | -1.31 | 0 | 0.02 | 0 | 1.28 | 96.92 | 0.64 | -47.54 | 0 | 0 | 15.50 | -46.78 | 1.14 | -2.56 | 0.93 | -5.1 | 0.84 | 5.0 | 0.01 | 0.0 | 104.49 | 5.68 |
| 2017 (4) | 1.77 | 0.57 | -1.12 | 0 | -0.56 | 0 | -0.03 | 0 | 0.65 | 30.0 | 1.22 | -25.61 | 0 | 0 | 29.12 | -28.81 | 1.17 | 17.0 | 0.98 | 12.64 | 0.8 | 5.26 | 0.01 | 0.0 | 98.88 | -7.86 |
| 2016 (3) | 1.76 | 30.37 | -1.26 | 0 | -0.39 | 0 | -0.02 | 0 | 0.5 | 0 | 1.64 | -33.06 | 0 | 0 | 40.90 | -44.25 | 1.0 | 127.27 | 0.87 | 97.73 | 0.76 | -14.61 | 0.01 | 0.0 | 107.32 | 6.52 |
| 2015 (2) | 1.35 | -10.6 | -1.61 | 0 | -0.37 | 0 | 0.01 | -50.0 | -0.26 | 0 | 2.45 | 642.42 | 0 | 0 | 73.35 | 744.67 | 0.44 | 18.92 | 0.44 | 22.22 | 0.89 | -16.82 | 0.01 | -50.0 | 100.75 | -3.26 |
| 2014 (1) | 1.51 | 8.63 | -1.11 | 0 | -0.5 | 0 | 0.02 | 0 | 0.4 | -72.79 | 0.33 | 230.0 | 0 | 0 | 8.68 | 235.21 | 0.37 | 164.29 | 0.36 | 89.47 | 1.07 | -14.4 | 0.02 | 0.0 | 104.14 | 9.38 |
| 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) | 0.21 | 40.0 | -60.38 | 0.37 | 3600.0 | 1950.0 | -0.92 | 0 | -26.03 | 0.01 | 200.0 | 200.0 | 0.58 | 262.5 | 13.73 | 0.06 | 0 | 100.0 | 0 | 0 | 0 | 7.59 | 0 | 208.86 | 0.19 | -13.64 | -57.78 | 0.15 | -25.0 | -60.53 | 0.15 | -6.25 | -16.67 | 0 | 0 | 0 | 70.00 | 68.0 | -26.04 |
| 24Q2 (19) | 0.15 | -68.75 | -34.78 | 0.01 | 102.44 | 120.0 | 0 | 0 | 100.0 | -0.01 | 0 | 66.67 | 0.16 | 128.57 | -11.11 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.22 | 69.23 | -33.33 | 0.2 | 42.86 | -31.03 | 0.16 | -5.88 | -11.11 | 0 | 0 | 0 | 41.67 | -73.09 | -14.86 |
| 24Q1 (18) | 0.48 | -34.25 | 1500.0 | -0.41 | -4200.0 | 0 | 0 | 100.0 | 100.0 | 0 | -100.0 | 0 | 0.07 | -90.54 | 133.33 | 0.01 | 0 | 0 | 0 | 0 | 0 | 1.32 | 0 | 0 | 0.13 | -58.06 | -18.75 | 0.14 | -36.36 | 7.69 | 0.17 | -5.56 | -5.56 | 0 | 0 | 0 | 154.84 | -15.16 | 1500.0 |
| 23Q4 (17) | 0.73 | 37.74 | 69.77 | 0.01 | 150.0 | 0.0 | -0.25 | 65.75 | -13.64 | 0.03 | 400.0 | 200.0 | 0.74 | 45.1 | 68.18 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 0.31 | -31.11 | 121.43 | 0.22 | -42.11 | 120.0 | 0.18 | 0.0 | -5.26 | 0 | 0 | 0 | 182.50 | 92.83 | 23.08 |
| 23Q3 (16) | 0.53 | 130.43 | 12.77 | -0.02 | 60.0 | -106.06 | -0.73 | -508.33 | 19.78 | -0.01 | 66.67 | -200.0 | 0.51 | 183.33 | -36.25 | 0.03 | 50.0 | 200.0 | 0 | 0 | 0 | 2.46 | 30.33 | 104.1 | 0.45 | 36.36 | 200.0 | 0.38 | 31.03 | 137.5 | 0.18 | 0.0 | -10.0 | 0 | 0 | 0 | 94.64 | 93.4 | -27.51 |
| 23Q2 (15) | 0.23 | 666.67 | -37.84 | -0.05 | 0 | 16.67 | -0.12 | -500.0 | -300.0 | -0.03 | 0 | -200.0 | 0.18 | 500.0 | -41.94 | 0.02 | 0 | -71.43 | 0 | 0 | 0 | 1.89 | 0 | -71.97 | 0.33 | 106.25 | 6.45 | 0.29 | 123.08 | 7.41 | 0.18 | 0.0 | -14.29 | 0 | 0 | 0 | 48.94 | 405.67 | -36.52 |
| 23Q1 (14) | 0.03 | -93.02 | -94.55 | 0 | -100.0 | 100.0 | -0.02 | 90.91 | 93.75 | 0 | -100.0 | 0 | 0.03 | -93.18 | -90.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.16 | 14.29 | -50.0 | 0.13 | 30.0 | -51.85 | 0.18 | -5.26 | -18.18 | 0 | 0 | 0 | 9.68 | -93.47 | -91.38 |
| 22Q4 (13) | 0.43 | -8.51 | -46.91 | 0.01 | -96.97 | 101.0 | -0.22 | 75.82 | -138.6 | 0.01 | 0.0 | -88.89 | 0.44 | -45.0 | 331.58 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.14 | -6.67 | -63.16 | 0.1 | -37.5 | -66.67 | 0.19 | -5.0 | -13.64 | 0 | 0 | 0 | 148.28 | 13.57 | -4.81 |
| 22Q3 (12) | 0.47 | 27.03 | 46.88 | 0.33 | 650.0 | 250.0 | -0.91 | -2933.33 | -225.0 | 0.01 | 200.0 | 114.29 | 0.8 | 158.06 | 700.0 | 0.01 | -85.71 | -96.55 | 0 | 0 | 0 | 1.20 | -82.1 | -95.18 | 0.15 | -51.61 | -53.12 | 0.16 | -40.74 | -46.67 | 0.2 | -4.76 | -9.09 | 0 | 0 | 0 | 130.56 | 69.37 | 112.15 |
| 22Q2 (11) | 0.37 | -32.73 | 5.71 | -0.06 | 76.0 | 80.0 | -0.03 | 90.62 | 0 | -0.01 | 0 | -133.33 | 0.31 | 3.33 | 520.0 | 0.07 | -72.0 | -78.12 | 0 | 0 | 0 | 6.73 | -70.65 | -77.07 | 0.31 | -3.12 | 3.33 | 0.27 | 0.0 | 3.85 | 0.21 | -4.55 | 0.0 | 0 | 0 | 0 | 77.08 | -31.33 | 3.51 |
| 22Q1 (10) | 0.55 | -32.1 | 27.91 | -0.25 | 75.0 | 71.59 | -0.32 | -156.14 | 0 | 0 | -100.0 | 100.0 | 0.3 | 257.89 | 166.67 | 0.25 | -75.96 | -71.59 | 0 | 0 | 0 | 22.94 | -74.64 | -74.46 | 0.32 | -15.79 | 33.33 | 0.27 | -10.0 | 42.11 | 0.22 | 0.0 | 10.0 | 0 | 0 | 0 | 112.24 | -27.94 | 1.8 |
| 21Q4 (9) | 0.81 | 153.12 | 65.31 | -1.0 | -354.55 | -1328.57 | 0.57 | 303.57 | 0 | 0.09 | 228.57 | 800.0 | -0.19 | -290.0 | -145.24 | 1.04 | 258.62 | 845.45 | 0 | 0 | 0 | 90.43 | 261.74 | 771.46 | 0.38 | 18.75 | 22.58 | 0.3 | 0.0 | 25.0 | 0.22 | 0.0 | 10.0 | 0 | 0 | 0 | 155.77 | 153.12 | 39.87 |
| 21Q3 (8) | 0.32 | -8.57 | 28.0 | -0.22 | 26.67 | 12.0 | -0.28 | 0 | 51.72 | -0.07 | -333.33 | -250.0 | 0.1 | 100.0 | 0 | 0.29 | -9.38 | 16.0 | 0 | 0 | 0 | 25.00 | -14.84 | -2.0 | 0.32 | 6.67 | 33.33 | 0.3 | 15.38 | 57.89 | 0.22 | 4.76 | 10.0 | 0 | 0 | 0 | 61.54 | -17.36 | -4.0 |
| 21Q2 (7) | 0.35 | -18.6 | -16.67 | -0.3 | 65.91 | -57.89 | 0 | 0 | 100.0 | 0.03 | 200.0 | 400.0 | 0.05 | 111.11 | -78.26 | 0.32 | -63.64 | 68.42 | 0 | 0 | 0 | 29.36 | -67.31 | 42.15 | 0.3 | 25.0 | 30.43 | 0.26 | 36.84 | 44.44 | 0.21 | 5.0 | 10.53 | 0 | 0 | 0 | 74.47 | -32.46 | -34.4 |
| 21Q1 (6) | 0.43 | -12.24 | 0.0 | -0.88 | -1157.14 | -528.57 | 0 | 0 | 100.0 | -0.03 | -400.0 | 0 | -0.45 | -207.14 | -255.17 | 0.88 | 700.0 | 528.57 | 0 | 0 | 0 | 89.80 | 765.31 | 483.67 | 0.24 | -22.58 | 9.09 | 0.19 | -20.83 | 5.56 | 0.2 | 0.0 | 5.26 | 0 | 0 | 0 | 110.26 | -0.99 | -5.13 |
| 20Q4 (5) | 0.49 | 96.0 | 28.95 | -0.07 | 72.0 | 50.0 | 0 | 100.0 | 0 | 0.01 | 150.0 | 0.0 | 0.42 | 0 | 75.0 | 0.11 | -56.0 | -21.43 | 0 | 0 | 0 | 10.38 | -59.32 | -26.62 | 0.31 | 29.17 | 10.71 | 0.24 | 26.32 | 9.09 | 0.2 | 0.0 | 0.0 | 0 | 0 | 0 | 111.36 | 73.73 | 23.09 |
| 20Q3 (4) | 0.25 | -40.48 | 0.0 | -0.25 | -31.58 | 0.0 | -0.58 | -5700.0 | 0.0 | -0.02 | -100.0 | 0.0 | 0 | -100.0 | 0.0 | 0.25 | 31.58 | 0.0 | 0 | 0 | 0.0 | 25.51 | 23.52 | 0.0 | 0.24 | 4.35 | 0.0 | 0.19 | 5.56 | 0.0 | 0.2 | 5.26 | 0.0 | 0 | 0 | 0.0 | 64.10 | -43.53 | 0.0 |
| 20Q2 (3) | 0.42 | -2.33 | 0.0 | -0.19 | -35.71 | 0.0 | -0.01 | 75.0 | 0.0 | -0.01 | 0 | 0.0 | 0.23 | -20.69 | 0.0 | 0.19 | 35.71 | 0.0 | 0 | 0 | 0.0 | 20.65 | 34.24 | 0.0 | 0.23 | 4.55 | 0.0 | 0.18 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0 | 0 | 0.0 | 113.51 | -2.33 | 0.0 |
| 20Q1 (2) | 0.43 | 13.16 | 0.0 | -0.14 | 0.0 | 0.0 | -0.04 | 0 | 0.0 | 0 | -100.0 | 0.0 | 0.29 | 20.83 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0.0 | 15.38 | 8.79 | 0.0 | 0.22 | -21.43 | 0.0 | 0.18 | -18.18 | 0.0 | 0.19 | -5.0 | 0.0 | 0 | 0 | 0.0 | 116.22 | 28.45 | 0.0 |
| 19Q4 (1) | 0.38 | 0.0 | 0.0 | -0.14 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 14.14 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 90.48 | 0.0 | 0.0 |
