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) | 4.42 | 16.62 | -2.79 | 0 | -3.13 | 0 | 0.52 | 0 | 1.63 | -40.73 | 1.33 | 133.33 | -0.15 | 0 | 2.93 | 124.81 | 3.65 | 4.29 | 1.15 | -36.11 | 2.03 | 15.34 | 0.26 | 85.71 | 128.49 | 25.44 |
| 2022 (9) | 3.79 | 213.22 | -1.04 | 0 | 0.02 | -97.83 | -0.61 | 0 | 2.75 | 1150.0 | 0.57 | 90.0 | 0 | 0 | 1.30 | -36.41 | 3.5 | 660.87 | 1.8 | 520.69 | 1.76 | 97.75 | 0.14 | 16.67 | 102.43 | 10.05 |
| 2021 (8) | 1.21 | -19.87 | -0.99 | 0 | 0.92 | 0 | 0.05 | 0.0 | 0.22 | -53.19 | 0.3 | -16.67 | -0.03 | 0 | 2.05 | -20.31 | 0.46 | -52.58 | 0.29 | -53.23 | 0.89 | 21.92 | 0.12 | 0.0 | 93.08 | -9.39 |
| 2020 (7) | 1.51 | -10.65 | -1.04 | 0 | -0.35 | 0 | 0.05 | 0 | 0.47 | -67.81 | 0.36 | 89.47 | -0.16 | 0 | 2.57 | 86.63 | 0.97 | -14.16 | 0.62 | -17.33 | 0.73 | 15.87 | 0.12 | 9.09 | 102.72 | -9.44 |
| 2019 (6) | 1.69 | 34.13 | -0.23 | 0 | -2.21 | 0 | 0 | 0 | 1.46 | 124.62 | 0.19 | -38.71 | -0.1 | 0 | 1.38 | -45.24 | 1.13 | 20.21 | 0.75 | 11.94 | 0.63 | 80.0 | 0.11 | -15.38 | 113.42 | 3.52 |
| 2018 (5) | 1.26 | 72.6 | -0.61 | 0 | 0.28 | -58.21 | 0.05 | 0 | 0.65 | 0 | 0.31 | -72.32 | -0.05 | 0 | 2.51 | -76.72 | 0.94 | 36.23 | 0.67 | 42.55 | 0.35 | 20.69 | 0.13 | 0.0 | 109.57 | 33.58 |
| 2017 (4) | 0.73 | 2.82 | -1.6 | 0 | 0.67 | 0 | -0.12 | 0 | -0.87 | 0 | 1.12 | -24.83 | -0.1 | 0 | 10.80 | -36.5 | 0.69 | 27.78 | 0.47 | 2.17 | 0.29 | 16.0 | 0.13 | 18.18 | 82.02 | -5.27 |
| 2016 (3) | 0.71 | -17.44 | -1.91 | 0 | -0.64 | 0 | -0.03 | 0 | -1.2 | 0 | 1.49 | 2.76 | -0.02 | 0 | 17.01 | 10.03 | 0.54 | 980.0 | 0.46 | -61.02 | 0.25 | 13.64 | 0.11 | 22.22 | 86.59 | 50.01 |
| 2015 (2) | 0.86 | -17.31 | -0.29 | 0 | 2.49 | 937.5 | 0.03 | -66.67 | 0.57 | 11.76 | 1.45 | 457.69 | -0.11 | 0 | 15.46 | 503.47 | 0.05 | -94.74 | 1.18 | 51.28 | 0.22 | -18.52 | 0.09 | -10.0 | 57.72 | -36.18 |
| 2014 (1) | 1.04 | -8.77 | -0.53 | 0 | 0.24 | 0 | 0.09 | 0 | 0.51 | 0 | 0.26 | -74.76 | -0.03 | 0 | 2.56 | -79.96 | 0.95 | 111.11 | 0.78 | 85.71 | 0.27 | -10.0 | 0.1 | 150.0 | 90.43 | -39.71 |
| 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) | 0.83 | 260.87 | -3.49 | -0.63 | -178.75 | 47.06 | 0.05 | 103.55 | -85.71 | -0.07 | -146.67 | -109.86 | 0.2 | -80.58 | 160.61 | 0.28 | -59.42 | 55.56 | 0.04 | -90.0 | 0 | 2.30 | -60.72 | 47.87 | 0.85 | 1.19 | -15.84 | 0.27 | -6.9 | -27.03 | 0.59 | 3.51 | 15.69 | 0.06 | 20.0 | 0.0 | 90.22 | 256.95 | -1.39 |
| 24Q2 (19) | 0.23 | -20.69 | -39.47 | 0.8 | 184.21 | 1433.33 | -1.41 | -123.81 | 39.22 | 0.15 | 133.33 | 165.22 | 1.03 | 256.06 | 221.88 | 0.69 | 137.93 | 115.62 | 0.4 | 174.07 | 700.0 | 5.87 | 113.85 | 106.46 | 0.84 | 40.0 | 13.51 | 0.29 | 26.09 | 61.11 | 0.57 | 3.64 | 14.0 | 0.05 | 0.0 | -28.57 | 25.27 | -27.66 | -50.12 |
| 24Q1 (18) | 0.29 | -89.18 | -42.0 | -0.95 | 4.04 | -72.73 | -0.63 | 47.93 | -1360.0 | -0.45 | -236.36 | -55.17 | -0.66 | -139.05 | -1220.0 | 0.29 | 26.09 | -52.46 | -0.54 | -285.71 | -671.43 | 2.74 | 44.22 | -52.59 | 0.6 | -50.0 | -14.29 | 0.23 | -37.84 | 0.0 | 0.55 | 5.77 | 12.24 | 0.05 | -16.67 | -28.57 | 34.94 | -87.61 | -44.8 |
| 23Q4 (17) | 2.68 | 211.63 | 48.07 | -0.99 | 16.81 | -147.5 | -1.21 | -445.71 | -2.54 | 0.33 | -53.52 | 37.5 | 1.69 | 612.12 | 19.86 | 0.23 | 27.78 | 9.52 | -0.14 | 0 | -566.67 | 1.90 | 22.07 | 6.17 | 1.2 | 18.81 | 22.45 | 0.37 | 0.0 | 60.87 | 0.52 | 1.96 | 0.0 | 0.06 | 0.0 | -14.29 | 282.11 | 208.35 | 27.8 |
| 23Q3 (16) | 0.86 | 126.32 | -54.5 | -1.19 | -1883.33 | 7.75 | 0.35 | 115.09 | 163.64 | 0.71 | 408.7 | 179.78 | -0.33 | -203.12 | -155.0 | 0.18 | -43.75 | -51.35 | 0 | -100.0 | 0 | 1.56 | -45.16 | -24.69 | 1.01 | 36.49 | -40.59 | 0.37 | 105.56 | 5.71 | 0.51 | 2.0 | -17.74 | 0.06 | -14.29 | -50.0 | 91.49 | 80.57 | -47.24 |
| 23Q2 (15) | 0.38 | -24.0 | -48.65 | -0.06 | 89.09 | 73.91 | -2.32 | -4740.0 | -172.94 | -0.23 | 20.69 | -187.5 | 0.32 | 740.0 | -37.25 | 0.32 | -47.54 | 113.33 | 0.05 | 171.43 | 225.0 | 2.84 | -50.9 | 51.95 | 0.74 | 5.71 | 19.35 | 0.18 | -21.74 | -48.57 | 0.5 | 2.04 | 11.11 | 0.07 | 0.0 | 133.33 | 50.67 | -19.95 | -43.17 |
| 23Q1 (14) | 0.5 | -72.38 | 28.21 | -0.55 | -37.5 | -182.09 | 0.05 | 104.24 | -96.97 | -0.29 | -220.83 | 62.82 | -0.05 | -103.55 | -104.72 | 0.61 | 190.48 | 1425.0 | -0.07 | -333.33 | -800.0 | 5.79 | 223.0 | 789.82 | 0.7 | -28.57 | 250.0 | 0.23 | 0.0 | -73.86 | 0.49 | -5.77 | 19.51 | 0.07 | 0.0 | 133.33 | 63.29 | -71.33 | 114.22 |
| 22Q4 (13) | 1.81 | -4.23 | 158.57 | -0.4 | 68.99 | 59.6 | -1.18 | -114.55 | -180.82 | 0.24 | 126.97 | 2500.0 | 1.41 | 135.0 | 586.21 | 0.21 | -43.24 | 320.0 | 0.03 | 0 | 0 | 1.79 | -13.41 | 50.15 | 0.98 | -42.35 | 326.09 | 0.23 | -34.29 | 91.67 | 0.52 | -16.13 | 136.36 | 0.07 | -41.67 | 133.33 | 220.73 | 27.3 | 16.67 |
| 22Q3 (12) | 1.89 | 155.41 | 509.68 | -1.29 | -460.87 | -1742.86 | -0.55 | 35.29 | -77.42 | -0.89 | -1012.5 | -841.67 | 0.6 | 17.65 | 150.0 | 0.37 | 146.67 | 1750.0 | 0 | 100.0 | 100.0 | 2.07 | 10.64 | 290.07 | 1.7 | 174.19 | 1207.69 | 0.35 | 0.0 | 337.5 | 0.62 | 37.78 | 181.82 | 0.12 | 300.0 | 300.0 | 173.39 | 94.48 | 84.58 |
| 22Q2 (11) | 0.74 | 89.74 | 94.74 | -0.23 | -134.33 | -179.31 | -0.85 | -151.52 | -142.86 | -0.08 | 89.74 | -366.67 | 0.51 | -51.89 | -23.88 | 0.15 | 275.0 | 50.0 | -0.04 | -500.0 | 0 | 1.87 | 187.56 | -36.97 | 0.62 | 210.0 | 1966.67 | 0.35 | -60.23 | 1066.67 | 0.45 | 9.76 | 95.65 | 0.03 | 0.0 | 0.0 | 89.16 | 201.76 | -31.96 |
| 22Q1 (10) | 0.39 | -44.29 | 329.41 | 0.67 | 167.68 | 404.55 | 1.65 | 13.01 | 1275.0 | -0.78 | -7700.0 | -680.0 | 1.06 | 465.52 | 371.79 | 0.04 | -20.0 | -71.43 | 0.01 | 0 | 150.0 | 0.65 | -45.5 | -84.58 | 0.2 | -13.04 | 150.0 | 0.88 | 633.33 | 1660.0 | 0.41 | 86.36 | 95.24 | 0.03 | 0.0 | 0.0 | 29.55 | -84.38 | 150.4 |
| 21Q4 (9) | 0.7 | 125.81 | -37.5 | -0.99 | -1314.29 | -54.69 | 1.46 | 570.97 | 404.17 | -0.01 | -108.33 | -200.0 | -0.29 | -220.83 | -160.42 | 0.05 | 150.0 | -73.68 | 0 | 100.0 | -100.0 | 1.19 | 124.94 | -74.31 | 0.23 | 76.92 | -51.06 | 0.12 | 50.0 | -62.5 | 0.22 | 0.0 | 10.0 | 0.03 | 0.0 | 0.0 | 189.19 | 101.39 | -7.09 |
| 21Q3 (8) | 0.31 | -18.42 | -50.0 | -0.07 | -124.14 | 63.16 | -0.31 | 11.43 | -675.0 | 0.12 | 300.0 | 400.0 | 0.24 | -64.18 | -44.19 | 0.02 | -80.0 | -77.78 | -0.01 | 0 | 85.71 | 0.53 | -82.12 | -78.37 | 0.13 | 333.33 | -56.67 | 0.08 | 166.67 | -42.86 | 0.22 | -4.35 | 22.22 | 0.03 | 0.0 | 0.0 | 93.94 | -28.31 | -46.97 |
| 21Q2 (7) | 0.38 | 323.53 | 1366.67 | 0.29 | 231.82 | 363.64 | -0.35 | -391.67 | -3400.0 | 0.03 | 130.0 | -80.0 | 0.67 | 271.79 | 578.57 | 0.1 | -28.57 | 25.0 | 0 | 100.0 | 100.0 | 2.97 | -29.63 | 20.18 | 0.03 | -62.5 | -66.67 | 0.03 | -40.0 | -62.5 | 0.23 | 9.52 | 27.78 | 0.03 | 0.0 | 0.0 | 131.03 | 323.53 | 1366.67 |
| 21Q1 (6) | -0.17 | -115.18 | 15.0 | -0.22 | 65.62 | -100.0 | 0.12 | 125.0 | -36.84 | -0.1 | -1100.0 | -42.86 | -0.39 | -181.25 | -25.81 | 0.14 | -26.32 | 1300.0 | -0.02 | -166.67 | 77.78 | 4.22 | -9.23 | 1169.28 | 0.08 | -82.98 | -27.27 | 0.05 | -84.38 | -37.5 | 0.21 | 5.0 | 23.53 | 0.03 | 0.0 | 0.0 | -58.62 | -128.79 | 17.93 |
| 20Q4 (5) | 1.12 | 80.65 | 386.96 | -0.64 | -236.84 | -3100.0 | -0.48 | -1100.0 | -700.0 | 0.01 | 125.0 | -50.0 | 0.48 | 11.63 | 128.57 | 0.19 | 111.11 | 216.67 | 0.03 | 142.86 | 250.0 | 4.65 | 89.43 | 176.41 | 0.47 | 56.67 | 30.56 | 0.32 | 128.57 | 33.33 | 0.2 | 11.11 | 17.65 | 0.03 | 0.0 | 0.0 | 203.64 | 14.96 | 289.57 |
| 20Q3 (4) | 0.62 | 2166.67 | 0.0 | -0.19 | -72.73 | 0.0 | -0.04 | -300.0 | 0.0 | -0.04 | -126.67 | 0.0 | 0.43 | 407.14 | 0.0 | 0.09 | 12.5 | 0.0 | -0.07 | -133.33 | 0.0 | 2.45 | -0.68 | 0.0 | 0.3 | 233.33 | 0.0 | 0.14 | 75.0 | 0.0 | 0.18 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 177.14 | 1812.38 | 0.0 |
| 20Q2 (3) | -0.03 | 85.0 | 0.0 | -0.11 | 0.0 | 0.0 | -0.01 | -105.26 | 0.0 | 0.15 | 314.29 | 0.0 | -0.14 | 54.84 | 0.0 | 0.08 | 700.0 | 0.0 | -0.03 | 66.67 | 0.0 | 2.47 | 643.21 | 0.0 | 0.09 | -18.18 | 0.0 | 0.08 | 0.0 | 0.0 | 0.18 | 5.88 | 0.0 | 0.03 | 0.0 | 0.0 | -10.34 | 85.52 | 0.0 |
| 20Q1 (2) | -0.2 | -186.96 | 0.0 | -0.11 | -450.0 | 0.0 | 0.19 | 416.67 | 0.0 | -0.07 | -450.0 | 0.0 | -0.31 | -247.62 | 0.0 | 0.01 | -83.33 | 0.0 | -0.09 | -350.0 | 0.0 | 0.33 | -80.23 | 0.0 | 0.11 | -69.44 | 0.0 | 0.08 | -66.67 | 0.0 | 0.17 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -71.43 | -236.65 | 0.0 |
| 19Q4 (1) | 0.23 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 1.68 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 52.27 | 0.0 | 0.0 |
