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) | 4.96 | -20.64 | -1.25 | 0 | -2.82 | 0 | 0.07 | 600.0 | 3.71 | -11.24 | 0.98 | -51.96 | -0.14 | 0 | 5.64 | -39.83 | 3.12 | -27.94 | 3.38 | -25.88 | 1.3 | 2.36 | 0.14 | 27.27 | 102.90 | -2.2 |
| 2022 (9) | 6.25 | 98.41 | -2.07 | 0 | -2.6 | 0 | 0.01 | 0.0 | 4.18 | 369.66 | 2.04 | -21.84 | -0.09 | 0 | 9.37 | -26.18 | 4.33 | 27.73 | 4.56 | 39.45 | 1.27 | 7.63 | 0.11 | -8.33 | 105.22 | 52.65 |
| 2021 (8) | 3.15 | 26.51 | -2.26 | 0 | 0.22 | 0 | 0.01 | 0 | 0.89 | -35.97 | 2.61 | 180.65 | -0.09 | 0 | 12.69 | 109.7 | 3.39 | 154.89 | 3.27 | 251.61 | 1.18 | -4.84 | 0.12 | -40.0 | 68.93 | -34.39 |
| 2020 (7) | 2.49 | -6.39 | -1.1 | 0 | -1.55 | 0 | -0.02 | 0 | 1.39 | 0 | 0.93 | -88.29 | -0.12 | 0 | 6.05 | -88.2 | 1.33 | 0.76 | 0.93 | -8.82 | 1.24 | -2.36 | 0.2 | -9.09 | 105.06 | -0.86 |
| 2019 (6) | 2.66 | 84.72 | -8.23 | 0 | 5.26 | 1019.15 | 0.04 | 100.0 | -5.57 | 0 | 7.94 | 320.11 | -0.19 | 0 | 51.29 | 309.52 | 1.32 | -5.04 | 1.02 | -9.73 | 1.27 | 20.95 | 0.22 | 10.0 | 105.98 | 75.15 |
| 2018 (5) | 1.44 | -35.43 | -1.16 | 0 | 0.47 | 0 | 0.02 | 0 | 0.28 | -41.67 | 1.89 | -34.38 | -0.89 | 0 | 12.52 | -40.33 | 1.39 | -14.72 | 1.13 | -15.04 | 1.05 | 15.38 | 0.2 | 42.86 | 60.50 | -35.43 |
| 2017 (4) | 2.23 | 15.54 | -1.75 | 0 | -1.24 | 0 | -0.02 | 0 | 0.48 | -49.47 | 2.88 | 329.85 | -0.3 | 0 | 20.99 | 239.93 | 1.63 | 28.35 | 1.33 | 35.71 | 0.91 | 4.6 | 0.14 | 75.0 | 93.70 | -6.3 |
| 2016 (3) | 1.93 | -16.45 | -0.98 | 0 | -0.28 | 0 | 0.02 | -66.67 | 0.95 | 15.85 | 0.67 | 52.27 | -0.1 | 0 | 6.18 | 50.59 | 1.27 | 22.12 | 0.98 | 5.38 | 0.87 | -1.14 | 0.08 | 33.33 | 100.00 | -19.05 |
| 2015 (2) | 2.31 | -14.13 | -1.49 | 0 | -0.34 | 0 | 0.06 | 0 | 0.82 | -65.69 | 0.44 | -12.0 | -0.08 | 0 | 4.10 | -9.7 | 1.04 | 76.27 | 0.93 | 60.34 | 0.88 | 2.33 | 0.06 | -45.45 | 123.53 | -28.82 |
| 2014 (1) | 2.69 | 647.22 | -0.3 | 0 | -1.66 | 0 | -0.02 | 0 | 2.39 | 0 | 0.5 | -35.06 | -0.02 | 0 | 4.54 | -48.22 | 0.59 | 0 | 0.58 | 0 | 0.86 | 8.86 | 0.11 | -8.33 | 173.55 | 237.46 |
| 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) | 2.01 | 183.1 | 23.31 | -0.77 | 22.22 | -381.25 | -1.63 | -155.44 | 63.45 | 0.36 | 216.13 | 0 | 1.24 | 542.86 | -15.65 | 0.7 | -20.45 | 233.33 | -0.07 | -121.21 | -16.67 | 9.41 | -2.07 | 69.35 | 1.5 | 1975.0 | -9.64 | 1.15 | -10.16 | 29.21 | 0.51 | -36.25 | 183.33 | 0.07 | 16.67 | 75.0 | 116.18 | 250.19 | -20.88 |
| 24Q2 (19) | 0.71 | -15.48 | 26.79 | -0.99 | -28.57 | -110.64 | 2.94 | 913.79 | 241.86 | -0.31 | -72.22 | -244.44 | -0.28 | -500.0 | -411.11 | 0.88 | 183.87 | 183.87 | 0.33 | 175.0 | 1200.0 | 9.61 | 68.9 | 54.02 | -0.08 | -109.88 | 38.46 | 1.28 | 33.33 | 28.0 | 0.8 | 150.0 | 63.27 | 0.06 | -14.29 | 100.0 | 33.18 | -46.68 | -9.95 |
| 24Q1 (18) | 0.84 | -35.38 | -42.86 | -0.77 | -175.0 | -126.47 | 0.29 | -79.14 | 148.33 | -0.18 | -185.71 | -260.0 | 0.07 | -93.14 | -93.81 | 0.31 | 138.46 | -6.06 | -0.44 | -1000.0 | -4300.0 | 5.69 | 88.58 | -25.37 | 0.81 | -1.22 | 5.19 | 0.96 | 31.51 | 28.0 | 0.32 | -3.03 | 6.67 | 0.07 | 75.0 | 133.33 | 62.22 | -47.35 | -54.29 |
| 23Q4 (17) | 1.3 | -20.25 | -46.06 | -0.28 | -75.0 | -3.7 | 1.39 | 131.17 | 563.33 | 0.21 | 0 | 320.0 | 1.02 | -30.61 | -52.34 | 0.13 | -38.1 | -62.86 | -0.04 | 33.33 | -300.0 | 3.02 | -45.71 | -55.53 | 0.82 | -50.6 | -19.61 | 0.73 | -17.98 | -27.0 | 0.33 | 83.33 | -2.94 | 0.04 | 0.0 | 33.33 | 118.18 | -19.52 | -32.82 |
| 23Q3 (16) | 1.63 | 191.07 | 45.54 | -0.16 | 65.96 | 60.0 | -4.46 | -618.6 | -143.72 | 0 | 100.0 | 100.0 | 1.47 | 1533.33 | 104.17 | 0.21 | -32.26 | -53.33 | -0.06 | -100.0 | -100.0 | 5.56 | -10.93 | -31.6 | 1.66 | 1376.92 | 44.35 | 0.89 | -11.0 | -26.45 | 0.18 | -63.27 | -45.45 | 0.04 | 33.33 | 33.33 | 146.85 | 298.58 | 105.85 |
| 23Q2 (15) | 0.56 | -61.9 | -63.87 | -0.47 | -38.24 | 32.86 | 0.86 | 243.33 | 315.0 | -0.09 | -80.0 | -1000.0 | 0.09 | -92.04 | -89.41 | 0.31 | -6.06 | -45.61 | -0.03 | -200.0 | 0.0 | 6.24 | -18.16 | -36.64 | -0.13 | -116.88 | -110.74 | 1.0 | 33.33 | -21.26 | 0.49 | 63.33 | 58.06 | 0.03 | 0.0 | 50.0 | 36.84 | -72.93 | -61.97 |
| 23Q1 (14) | 1.47 | -39.0 | 26.72 | -0.34 | -25.93 | 51.43 | -0.6 | -100.0 | -757.14 | -0.05 | -200.0 | -150.0 | 1.13 | -47.2 | 145.65 | 0.33 | -5.71 | -50.75 | -0.01 | 0.0 | 50.0 | 7.62 | 12.36 | -39.94 | 0.77 | -24.51 | -18.95 | 0.75 | -25.0 | -30.56 | 0.3 | -11.76 | 7.14 | 0.03 | 0.0 | 0.0 | 136.11 | -22.63 | 63.1 |
| 22Q4 (13) | 2.41 | 115.18 | 136.27 | -0.27 | 32.5 | 47.06 | -0.3 | 83.61 | 23.08 | 0.05 | 266.67 | 150.0 | 2.14 | 197.22 | 319.61 | 0.35 | -22.22 | -22.22 | -0.01 | 66.67 | 50.0 | 6.78 | -16.49 | -17.25 | 1.02 | -11.3 | 0.0 | 1.0 | -17.36 | 1.01 | 0.34 | 3.03 | 17.24 | 0.03 | 0.0 | 50.0 | 175.91 | 146.59 | 124.2 |
| 22Q3 (12) | 1.12 | -27.74 | -19.42 | -0.4 | 42.86 | 38.46 | -1.83 | -357.5 | -3560.0 | -0.03 | -400.0 | 0.0 | 0.72 | -15.29 | -2.7 | 0.45 | -21.05 | -6.25 | -0.03 | 0.0 | 40.0 | 8.12 | -17.49 | -8.62 | 1.15 | -4.96 | 21.05 | 1.21 | -4.72 | 23.47 | 0.33 | 6.45 | 13.79 | 0.03 | 50.0 | 0.0 | 71.34 | -26.36 | -33.28 |
| 22Q2 (11) | 1.55 | 33.62 | 7650.0 | -0.7 | 0.0 | -1.45 | -0.4 | -471.43 | -195.24 | 0.01 | 150.0 | -80.0 | 0.85 | 84.78 | 226.87 | 0.57 | -14.93 | -53.66 | -0.03 | -50.0 | -50.0 | 9.84 | -22.42 | -58.46 | 1.21 | 27.37 | 44.05 | 1.27 | 17.59 | 49.41 | 0.31 | 10.71 | 6.9 | 0.02 | -33.33 | -33.33 | 96.88 | 16.08 | 5567.19 |
| 22Q1 (10) | 1.16 | 13.73 | 61.11 | -0.7 | -37.25 | -75.0 | -0.07 | 82.05 | -128.0 | -0.02 | -200.0 | 33.33 | 0.46 | -9.8 | 43.75 | 0.67 | 48.89 | 45.65 | -0.02 | 0.0 | 0 | 12.69 | 54.81 | 23.86 | 0.95 | -6.86 | 61.02 | 1.08 | 9.09 | 140.0 | 0.28 | -3.45 | -9.68 | 0.03 | 50.0 | -25.0 | 83.45 | 6.36 | -7.27 |
| 21Q4 (9) | 1.02 | -26.62 | 82.14 | -0.51 | 21.54 | 1.92 | -0.39 | -680.0 | 30.36 | 0.02 | 166.67 | 300.0 | 0.51 | -31.08 | 1175.0 | 0.45 | -6.25 | 4.65 | -0.02 | 60.0 | 33.33 | 8.20 | -7.79 | -25.47 | 1.02 | 7.37 | 292.31 | 0.99 | 1.02 | 518.75 | 0.29 | 0.0 | -6.45 | 0.02 | -33.33 | -50.0 | 78.46 | -26.62 | -28.54 |
| 21Q3 (8) | 1.39 | 6850.0 | 82.89 | -0.65 | 5.8 | -150.0 | -0.05 | -111.9 | 37.5 | -0.03 | -160.0 | -200.0 | 0.74 | 210.45 | 48.0 | 0.48 | -60.98 | 100.0 | -0.05 | -150.0 | -25.0 | 8.89 | -62.49 | 29.26 | 0.95 | 13.1 | 206.45 | 0.98 | 15.29 | 415.79 | 0.29 | 0.0 | -3.33 | 0.03 | 0.0 | -40.0 | 106.92 | 6155.0 | -24.03 |
| 21Q2 (7) | 0.02 | -97.22 | -97.37 | -0.69 | -72.5 | -475.0 | 0.42 | 68.0 | 800.0 | 0.05 | 266.67 | 66.67 | -0.67 | -309.38 | -204.69 | 1.23 | 167.39 | 1130.0 | -0.02 | 0 | 0.0 | 23.70 | 131.33 | 881.16 | 0.84 | 42.37 | 78.72 | 0.85 | 88.89 | 136.11 | 0.29 | -6.45 | -6.45 | 0.03 | -25.0 | -40.0 | 1.71 | -98.1 | -98.38 |
| 21Q1 (6) | 0.72 | 28.57 | 75.61 | -0.4 | 23.08 | -100.0 | 0.25 | 144.64 | 129.41 | -0.03 | -200.0 | -50.0 | 0.32 | 700.0 | 52.38 | 0.46 | 6.98 | 170.59 | 0 | 100.0 | 100.0 | 10.24 | -6.84 | 130.81 | 0.59 | 126.92 | 103.45 | 0.45 | 181.25 | 104.55 | 0.31 | 0.0 | -3.12 | 0.04 | 0.0 | -33.33 | 90.00 | -18.04 | 31.71 |
| 20Q4 (5) | 0.56 | -26.32 | -46.15 | -0.52 | -100.0 | -79.31 | -0.56 | -600.0 | -55.56 | -0.01 | 0.0 | -125.0 | 0.04 | -92.0 | -94.67 | 0.43 | 79.17 | 126.32 | -0.03 | 25.0 | 57.14 | 11.00 | 59.92 | 130.95 | 0.26 | -16.13 | -23.53 | 0.16 | -15.79 | -30.43 | 0.31 | 3.33 | -3.12 | 0.04 | -20.0 | -33.33 | 109.80 | -21.98 | -35.6 |
| 20Q3 (4) | 0.76 | 0.0 | 0.0 | -0.26 | -116.67 | 0.0 | -0.08 | -33.33 | 0.0 | -0.01 | -133.33 | 0.0 | 0.5 | -21.88 | 0.0 | 0.24 | 140.0 | 0.0 | -0.04 | -100.0 | 0.0 | 6.88 | 184.7 | 0.0 | 0.31 | -34.04 | 0.0 | 0.19 | -47.22 | 0.0 | 0.3 | -3.23 | 0.0 | 0.05 | 0.0 | 0.0 | 140.74 | 33.33 | 0.0 |
| 20Q2 (3) | 0.76 | 85.37 | 0.0 | -0.12 | 40.0 | 0.0 | -0.06 | 92.94 | 0.0 | 0.03 | 250.0 | 0.0 | 0.64 | 204.76 | 0.0 | 0.1 | -41.18 | 0.0 | -0.02 | 33.33 | 0.0 | 2.42 | -45.58 | 0.0 | 0.47 | 62.07 | 0.0 | 0.36 | 63.64 | 0.0 | 0.31 | -3.12 | 0.0 | 0.05 | -16.67 | 0.0 | 105.56 | 54.47 | 0.0 |
| 20Q1 (2) | 0.41 | -60.58 | 0.0 | -0.2 | 31.03 | 0.0 | -0.85 | -136.11 | 0.0 | -0.02 | -150.0 | 0.0 | 0.21 | -72.0 | 0.0 | 0.17 | -10.53 | 0.0 | -0.03 | 57.14 | 0.0 | 4.44 | -6.79 | 0.0 | 0.29 | -14.71 | 0.0 | 0.22 | -4.35 | 0.0 | 0.32 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 68.33 | -59.92 | 0.0 |
| 19Q4 (1) | 1.04 | 0.0 | 0.0 | -0.29 | 0.0 | 0.0 | -0.36 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.75 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 4.76 | 0.0 | 0.0 | 0.34 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 170.49 | 0.0 | 0.0 |
