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) | 2.33 | 20.1 | -0.13 | 0 | -1.43 | 0 | -0.08 | 0 | 2.2 | 21.55 | 0.03 | -50.0 | -0.02 | 0 | 0.18 | -53.99 | 2.37 | 7.24 | 1.99 | 9.34 | 0.23 | 0.0 | 0 | 0 | 104.95 | 10.91 |
| 2022 (9) | 1.94 | 90.2 | -0.13 | 0 | -1.19 | 0 | 0.03 | 50.0 | 1.81 | 229.09 | 0.06 | -14.29 | -0.09 | 0 | 0.39 | -28.33 | 2.21 | 24.86 | 1.82 | 25.52 | 0.23 | 9.52 | 0 | 0 | 94.63 | 58.65 |
| 2021 (8) | 1.02 | -51.66 | -0.47 | 0 | -1.05 | 0 | 0.02 | 100.0 | 0.55 | -73.81 | 0.07 | 75.0 | -0.02 | 0 | 0.54 | 52.0 | 1.77 | 8.59 | 1.45 | 5.84 | 0.21 | 5.0 | 0.05 | 0.0 | 59.65 | -54.2 |
| 2020 (7) | 2.11 | 39.74 | -0.01 | 0 | -1.1 | 0 | 0.01 | 0 | 2.1 | 89.19 | 0.04 | -33.33 | -0.05 | 0 | 0.35 | -28.91 | 1.63 | -6.32 | 1.37 | -4.2 | 0.2 | 25.0 | 0.05 | 25.0 | 130.25 | 40.6 |
| 2019 (6) | 1.51 | 77.65 | -0.4 | 0 | -0.62 | 0 | -0.01 | 0 | 1.11 | 56.34 | 0.06 | 20.0 | -0.12 | 0 | 0.50 | -7.98 | 1.74 | 91.21 | 1.43 | 93.24 | 0.16 | 433.33 | 0.04 | 33.33 | 92.64 | -12.81 |
| 2018 (5) | 0.85 | 46.55 | -0.14 | 0 | -0.22 | 0 | 0.02 | -93.94 | 0.71 | 31.48 | 0.05 | 150.0 | -0.04 | 0 | 0.54 | 82.9 | 0.91 | 203.33 | 0.74 | 184.62 | 0.03 | 0.0 | 0.03 | 0.0 | 106.25 | -41.38 |
| 2017 (4) | 0.58 | -17.14 | -0.04 | 0 | -0.51 | 0 | 0.33 | 0 | 0.54 | -15.62 | 0.02 | -50.0 | -0.02 | 0 | 0.30 | -35.72 | 0.3 | -64.71 | 0.26 | -65.33 | 0.03 | 0.0 | 0.03 | 50.0 | 181.25 | 107.14 |
| 2016 (3) | 0.7 | -19.54 | -0.06 | 0 | -0.6 | 0 | -0.01 | 0 | 0.64 | -17.95 | 0.04 | 0.0 | -0.01 | 0 | 0.46 | 13.23 | 0.85 | -22.02 | 0.75 | -10.71 | 0.03 | -25.0 | 0.02 | -33.33 | 87.50 | -8.48 |
| 2015 (2) | 0.87 | -26.89 | -0.09 | 0 | -0.59 | 0 | -0.04 | 0 | 0.78 | -22.77 | 0.04 | 0.0 | -0.05 | 0 | 0.41 | -11.18 | 1.09 | -7.63 | 0.84 | -5.62 | 0.04 | 33.33 | 0.03 | 50.0 | 95.60 | -24.48 |
| 2014 (1) | 1.19 | 190.24 | -0.18 | 0 | -0.51 | 0 | -0.06 | 0 | 1.01 | 206.06 | 0.04 | 0.0 | -0.03 | 0 | 0.46 | -13.04 | 1.18 | 21.65 | 0.89 | 12.66 | 0.03 | -40.0 | 0.02 | 0 | 126.60 | 159.37 |
| 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) | 0.79 | 23.44 | 75.56 | 0 | 100.0 | -100.0 | -1.39 | -2680.0 | -6.11 | 0.04 | 233.33 | 180.0 | 0.79 | 61.22 | 71.74 | 0 | -100.0 | 0 | 0 | 0 | 100.0 | -0.00 | -100.0 | 0 | 0.69 | 7.81 | 7.81 | 0.55 | 1.85 | 3.77 | 0.11 | 83.33 | 120.0 | -0.03 | -250.0 | -400.0 | 125.40 | 21.48 | 64.41 |
| 24Q2 (19) | 0.64 | 168.09 | -45.3 | -0.15 | 0 | -87.5 | -0.05 | -25.0 | -25.0 | -0.03 | -250.0 | -50.0 | 0.49 | 152.13 | -55.05 | 0.08 | 700.0 | 700.0 | 0 | 0 | 0 | 1.46 | 574.22 | 504.02 | 0.64 | 1.59 | 3.23 | 0.54 | 3.85 | 3.85 | 0.06 | 20.0 | 20.0 | 0.02 | 0.0 | 100.0 | 103.23 | 164.79 | -48.83 |
| 24Q1 (18) | -0.94 | -197.92 | -276.0 | 0 | 100.0 | 100.0 | -0.04 | 20.0 | -33.33 | 0.02 | 200.0 | 100.0 | -0.94 | -201.08 | -235.71 | 0.01 | -50.0 | 0 | 0 | 100.0 | 0 | 0.22 | -55.53 | 0 | 0.63 | 16.67 | 8.62 | 0.52 | 10.64 | 8.33 | 0.05 | -44.44 | 0.0 | 0.02 | 200.0 | 100.0 | -159.32 | -189.62 | -244.14 |
| 23Q4 (17) | 0.96 | 113.33 | 10.34 | -0.03 | -400.0 | -50.0 | -0.05 | 96.18 | 0.0 | -0.02 | 60.0 | -166.67 | 0.93 | 102.17 | 9.41 | 0.02 | 0 | 0.0 | -0.01 | 0.0 | 0 | 0.49 | 0 | 1.71 | 0.54 | -15.62 | -5.26 | 0.47 | -11.32 | -9.62 | 0.09 | 80.0 | 0.0 | -0.02 | -300.0 | 33.33 | 177.78 | 133.09 | 18.52 |
| 23Q3 (16) | 0.45 | -61.54 | 350.0 | 0.01 | 112.5 | 133.33 | -1.31 | -3175.0 | -23.58 | -0.05 | -150.0 | 0 | 0.46 | -57.8 | 557.14 | 0 | -100.0 | -100.0 | -0.01 | 0 | -200.0 | -0.00 | -100.0 | -100.0 | 0.64 | 3.23 | 23.08 | 0.53 | 1.92 | 23.26 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 76.27 | -62.19 | 273.73 |
| 23Q2 (15) | 1.17 | 568.0 | -0.85 | -0.08 | -166.67 | -300.0 | -0.04 | -33.33 | 20.0 | -0.02 | -300.0 | -166.67 | 1.09 | 489.29 | -6.03 | 0.01 | 0 | 0.0 | 0 | 0 | 100.0 | 0.24 | 0 | -1.45 | 0.62 | 6.9 | 10.71 | 0.52 | 8.33 | 8.33 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 201.72 | 535.72 | -7.69 |
| 23Q1 (14) | -0.25 | -128.74 | -19.05 | -0.03 | -50.0 | 50.0 | -0.03 | 40.0 | 25.0 | 0.01 | -66.67 | 133.33 | -0.28 | -132.94 | -3.7 | 0 | -100.0 | -100.0 | 0 | 0 | 100.0 | -0.00 | -100.0 | -100.0 | 0.58 | 1.75 | 3.57 | 0.48 | -7.69 | 20.0 | 0.05 | -44.44 | 0.0 | 0.01 | 133.33 | 0.0 | -46.30 | -130.86 | -1.41 |
| 22Q4 (13) | 0.87 | 770.0 | 4.82 | -0.02 | 33.33 | 92.0 | -0.05 | 95.28 | -25.0 | 0.03 | 0 | 200.0 | 0.85 | 1114.29 | 46.55 | 0.02 | 0.0 | 100.0 | 0 | -100.0 | 0 | 0.48 | -4.32 | 65.47 | 0.57 | 9.62 | 7.55 | 0.52 | 20.93 | 18.18 | 0.09 | 80.0 | 80.0 | -0.03 | -400.0 | -400.0 | 150.00 | 635.0 | -9.64 |
| 22Q3 (12) | 0.1 | -91.53 | 125.64 | -0.03 | -50.0 | 40.0 | -1.06 | -2020.0 | -13.98 | 0 | -100.0 | 100.0 | 0.07 | -93.97 | 115.91 | 0.02 | 100.0 | 0.0 | 0.01 | 200.0 | 0 | 0.50 | 104.01 | -15.54 | 0.52 | -7.14 | -1.89 | 0.43 | -10.42 | 0.0 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 20.41 | -90.66 | 125.64 |
| 22Q2 (11) | 1.18 | 661.9 | 93.44 | -0.02 | 66.67 | 83.33 | -0.05 | -25.0 | -25.0 | 0.03 | 200.0 | 0.0 | 1.16 | 529.63 | 136.73 | 0.01 | -50.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.25 | -59.09 | -22.6 | 0.56 | 0.0 | 47.37 | 0.48 | 20.0 | 54.84 | 0.05 | 0.0 | -16.67 | 0.01 | 0.0 | 0.0 | 218.52 | 578.66 | 36.13 |
| 22Q1 (10) | -0.21 | -125.3 | -600.0 | -0.06 | 76.0 | 0.0 | -0.04 | 0.0 | 0.0 | -0.03 | -400.0 | -400.0 | -0.27 | -146.55 | -200.0 | 0.02 | 100.0 | -60.0 | -0.01 | 0 | 0 | 0.60 | 107.21 | -63.6 | 0.56 | 5.66 | 69.7 | 0.4 | -9.09 | 53.85 | 0.05 | 0.0 | -16.67 | 0.01 | 0.0 | 0.0 | -45.65 | -127.5 | -402.17 |
| 21Q4 (9) | 0.83 | 312.82 | 33.87 | -0.25 | -400.0 | -733.33 | -0.04 | 95.7 | 0.0 | 0.01 | 133.33 | 150.0 | 0.58 | 231.82 | -1.69 | 0.01 | -50.0 | 0.0 | 0 | 0 | 100.0 | 0.29 | -51.16 | -21.74 | 0.53 | 0.0 | 26.19 | 0.44 | 2.33 | 29.41 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 166.00 | 308.56 | 7.1 |
| 21Q3 (8) | -0.39 | -163.93 | -750.0 | -0.05 | 58.33 | 0.0 | -0.93 | -2225.0 | 5.1 | -0.03 | -200.0 | 0 | -0.44 | -189.8 | -4500.0 | 0.02 | 100.0 | 0.0 | 0 | 100.0 | 100.0 | 0.59 | 86.94 | -22.55 | 0.53 | 39.47 | 60.61 | 0.43 | 38.71 | 65.38 | 0.05 | -16.67 | 0.0 | 0.01 | 0.0 | 0.0 | -79.59 | -149.58 | -524.49 |
| 21Q2 (7) | 0.61 | 2133.33 | -11.59 | -0.12 | -100.0 | -250.0 | -0.04 | 0.0 | 0.0 | 0.03 | 200.0 | -25.0 | 0.49 | 644.44 | -36.36 | 0.01 | -80.0 | 0.0 | -0.01 | 0 | 0.0 | 0.32 | -80.76 | -7.3 | 0.38 | 15.15 | -2.56 | 0.31 | 19.23 | -13.89 | 0.06 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 160.53 | 1865.79 | -2.29 |
| 21Q1 (6) | -0.03 | -104.84 | -104.05 | -0.06 | -100.0 | -500.0 | -0.04 | 0.0 | 0.0 | 0.01 | 150.0 | 0 | -0.09 | -115.25 | -112.33 | 0.05 | 400.0 | 400.0 | 0 | 100.0 | -100.0 | 1.65 | 345.54 | 406.6 | 0.33 | -21.43 | -32.65 | 0.26 | -23.53 | -35.0 | 0.06 | 20.0 | 0.0 | 0.01 | 0.0 | 0 | -9.09 | -105.87 | -105.65 |
| 20Q4 (5) | 0.62 | 933.33 | 210.0 | -0.03 | 40.0 | -50.0 | -0.04 | 95.92 | -33.33 | -0.02 | 0 | -200.0 | 0.59 | 5800.0 | 227.78 | 0.01 | -50.0 | -75.0 | -0.01 | 66.67 | 66.67 | 0.37 | -51.67 | -67.87 | 0.42 | 27.27 | -10.64 | 0.34 | 30.77 | -15.0 | 0.05 | 0.0 | 25.0 | 0.01 | 0.0 | 0.0 | 155.00 | 726.67 | 248.75 |
| 20Q3 (4) | 0.06 | -91.3 | 0.0 | -0.05 | -162.5 | 0.0 | -0.98 | -2350.0 | 0.0 | 0 | -100.0 | 0.0 | 0.01 | -98.7 | 0.0 | 0.02 | 100.0 | 0.0 | -0.03 | -200.0 | 0.0 | 0.77 | 123.75 | 0.0 | 0.33 | -15.38 | 0.0 | 0.26 | -27.78 | 0.0 | 0.05 | -16.67 | 0.0 | 0.01 | 0 | 0.0 | 18.75 | -88.59 | 0.0 |
| 20Q2 (3) | 0.69 | -6.76 | 0.0 | 0.08 | 900.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.04 | 0 | 0.0 | 0.77 | 5.48 | 0.0 | 0.01 | 0.0 | 0.0 | -0.01 | -200.0 | 0.0 | 0.34 | 5.14 | 0.0 | 0.39 | -20.41 | 0.0 | 0.36 | -10.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 164.29 | 2.12 | 0.0 |
| 20Q1 (2) | 0.74 | 270.0 | 0.0 | -0.01 | 50.0 | 0.0 | -0.04 | -33.33 | 0.0 | 0 | -100.0 | 0.0 | 0.73 | 305.56 | 0.0 | 0.01 | -75.0 | 0.0 | 0.01 | 133.33 | 0.0 | 0.33 | -71.74 | 0.0 | 0.49 | 4.26 | 0.0 | 0.4 | 0.0 | 0.0 | 0.06 | 50.0 | 0.0 | 0 | -100.0 | 0.0 | 160.87 | 261.96 | 0.0 |
| 19Q4 (1) | 0.2 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 1.15 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 0.4 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 44.44 | 0.0 | 0.0 |
