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) | 2.87 | 47.18 | -2.27 | 0 | -0.83 | 0 | -0.47 | 0 | 0.6 | -83.52 | 0.41 | 78.26 | 0 | 0 | 4.92 | 36.32 | 2.88 | 56.52 | 2.42 | 31.52 | 0.63 | 5.0 | 0.05 | 25.0 | 92.58 | 17.74 |
| 2022 (9) | 1.95 | 343.18 | 1.69 | 113.92 | -2.67 | 0 | 0.07 | 0 | 3.64 | 195.93 | 0.23 | -23.33 | 0 | 0 | 3.61 | -51.38 | 1.84 | 206.67 | 1.84 | 240.74 | 0.6 | 1.69 | 0.04 | -33.33 | 78.63 | 112.66 |
| 2021 (8) | 0.44 | -61.4 | 0.79 | -36.8 | -1.82 | 0 | -0.1 | 0 | 1.23 | -48.54 | 0.3 | 87.5 | 0 | 0 | 7.43 | 62.44 | 0.6 | 27.66 | 0.54 | 63.64 | 0.59 | -1.67 | 0.06 | -14.29 | 36.97 | -67.57 |
| 2020 (7) | 1.14 | -53.47 | 1.25 | 0 | -1.81 | 0 | -0.1 | 0 | 2.39 | 0 | 0.16 | -66.67 | 0 | 0 | 4.57 | -22.38 | 0.47 | -83.57 | 0.33 | -85.14 | 0.6 | 0.0 | 0.07 | 40.0 | 114.00 | 33.54 |
| 2019 (6) | 2.45 | 37.64 | -6.73 | 0 | 4.0 | 0 | -0.1 | 0 | -4.28 | 0 | 0.48 | -36.0 | 0.32 | 39.13 | 5.89 | -34.12 | 2.86 | -3.05 | 2.22 | -7.5 | 0.6 | 15.38 | 0.05 | 0.0 | 85.37 | 42.44 |
| 2018 (5) | 1.78 | 43.55 | 0.07 | 0 | -0.29 | 0 | -0.19 | 0 | 1.85 | 428.57 | 0.75 | 27.12 | 0.23 | -28.12 | 8.94 | -14.55 | 2.95 | 44.61 | 2.4 | 60.0 | 0.52 | 1.96 | 0.05 | 150.0 | 59.93 | -1.88 |
| 2017 (4) | 1.24 | -14.48 | -0.89 | 0 | -0.27 | 0 | -0.05 | 0 | 0.35 | 337.5 | 0.59 | -22.37 | 0.32 | 0 | 10.46 | -30.49 | 2.04 | 22.89 | 1.5 | 19.05 | 0.51 | 13.33 | 0.02 | 0 | 61.08 | -27.96 |
| 2016 (3) | 1.45 | 15.08 | -1.37 | 0 | 0.71 | -44.53 | -0.01 | 0 | 0.08 | 0 | 0.76 | -49.33 | -0.13 | 0 | 15.05 | -53.25 | 1.66 | 19.42 | 1.26 | 11.5 | 0.45 | 55.17 | 0 | 0 | 84.80 | -4.44 |
| 2015 (2) | 1.26 | 0 | -2.63 | 0 | 1.28 | 0 | 0.01 | 0 | -1.37 | 0 | 1.5 | 0 | -0.03 | 0 | 32.19 | 0 | 1.39 | 0 | 1.13 | 0 | 0.29 | 0 | 0 | 0 | 88.73 | 0 |
| 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) | -0.31 | -358.33 | -139.24 | -4.73 | -3478.57 | -1956.52 | 3.86 | 9750.0 | 614.67 | 0.03 | 160.0 | 142.86 | -5.04 | -2038.46 | -1000.0 | 1.59 | 354.29 | 7850.0 | 0 | 0 | 0 | 71.30 | 333.91 | 7636.1 | 0.79 | 0.0 | 5.33 | 0.6 | -17.81 | -20.0 | 0.15 | -6.25 | -6.25 | 0.01 | 0.0 | 0.0 | -40.79 | -405.92 | -147.5 |
| 24Q2 (19) | 0.12 | -80.95 | -77.36 | 0.14 | -83.91 | -79.71 | -0.04 | -300.0 | 33.33 | -0.05 | 0.0 | -122.73 | 0.26 | -82.67 | -78.69 | 0.35 | -45.31 | 288.89 | 0 | 0 | 0 | 16.43 | -40.43 | 299.84 | 0.79 | -5.95 | 8.22 | 0.73 | -13.1 | 14.06 | 0.16 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 13.33 | -78.62 | -79.62 |
| 24Q1 (18) | 0.63 | -13.7 | -22.22 | 0.87 | 216.0 | 143.94 | -0.01 | 0.0 | 0.0 | -0.05 | 0.0 | 50.0 | 1.5 | 7600.0 | 228.21 | 0.64 | 156.0 | 1180.0 | 0 | 0 | 0 | 27.59 | 126.21 | 953.79 | 0.84 | 23.53 | 16.67 | 0.84 | 90.91 | 42.37 | 0.16 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 62.38 | -47.88 | -41.47 |
| 23Q4 (17) | 0.73 | -7.59 | -3.95 | -0.75 | -226.09 | -7.14 | -0.01 | 98.67 | 50.0 | -0.05 | 28.57 | -122.73 | -0.02 | -103.57 | -133.33 | 0.25 | 1150.0 | 257.14 | 0 | 0 | 0 | 12.20 | 1223.17 | 196.17 | 0.68 | -9.33 | 70.0 | 0.44 | -41.33 | 100.0 | 0.16 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 119.67 | 39.37 | -38.59 |
| 23Q3 (16) | 0.79 | 49.06 | 8.22 | -0.23 | -133.33 | -112.37 | -0.75 | -1150.0 | 58.1 | -0.07 | -131.82 | -40.0 | 0.56 | -54.1 | -78.38 | 0.02 | -77.78 | -50.0 | 0 | 0 | 0 | 0.92 | -77.57 | -60.37 | 0.75 | 2.74 | 31.58 | 0.75 | 17.19 | 10.29 | 0.16 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 85.87 | 31.23 | -0.01 |
| 23Q2 (15) | 0.53 | -34.57 | 60.61 | 0.69 | 134.85 | 146.43 | -0.06 | -500.0 | 92.94 | 0.22 | 320.0 | 450.0 | 1.22 | 204.27 | 100.0 | 0.09 | 80.0 | -18.18 | 0 | 0 | 0 | 4.11 | 56.99 | -34.99 | 0.73 | 1.39 | 37.74 | 0.64 | 8.47 | 14.29 | 0.16 | 0.0 | 14.29 | 0.01 | 0.0 | 0.0 | 65.43 | -38.61 | 40.78 |
| 23Q1 (14) | 0.81 | 6.58 | 575.0 | -1.98 | -182.86 | -925.0 | -0.01 | 50.0 | 0.0 | -0.1 | -145.45 | 28.57 | -1.17 | -2050.0 | -425.0 | 0.05 | -28.57 | 150.0 | 0 | 0 | 0 | 2.62 | -36.42 | 58.38 | 0.72 | 80.0 | 105.71 | 0.59 | 168.18 | 59.46 | 0.16 | 0.0 | 14.29 | 0.01 | 0.0 | 0.0 | 106.58 | -45.31 | 361.84 |
| 22Q4 (13) | 0.76 | 4.11 | 1185.71 | -0.7 | -137.63 | -143.75 | -0.02 | 98.88 | -100.0 | 0.22 | 540.0 | 144.44 | 0.06 | -97.68 | -96.08 | 0.07 | 75.0 | 600.0 | 0 | 0 | 0 | 4.12 | 77.06 | 336.47 | 0.4 | -29.82 | 185.71 | 0.22 | -67.65 | 46.67 | 0.16 | 0.0 | 6.67 | 0.01 | 0.0 | 0.0 | 194.87 | 126.91 | 963.0 |
| 22Q3 (12) | 0.73 | 121.21 | 73.81 | 1.86 | 564.29 | 479.59 | -1.79 | -110.59 | 0.0 | -0.05 | -225.0 | -66.67 | 2.59 | 324.59 | 3800.0 | 0.04 | -63.64 | -83.33 | 0 | 0 | 0 | 2.33 | -63.21 | -88.37 | 0.57 | 7.55 | 216.67 | 0.68 | 21.43 | 277.78 | 0.16 | 14.29 | 6.67 | 0.01 | 0.0 | 0.0 | 85.88 | 84.78 | -30.48 |
| 22Q2 (11) | 0.33 | 175.0 | 760.0 | 0.28 | 16.67 | 196.55 | -0.85 | -8400.0 | -8400.0 | 0.04 | 128.57 | 157.14 | 0.61 | 69.44 | 279.41 | 0.11 | 450.0 | 120.0 | 0 | 0 | 0 | 6.32 | 282.47 | 32.76 | 0.53 | 51.43 | 130.43 | 0.56 | 51.35 | 273.33 | 0.14 | 0.0 | -6.67 | 0.01 | 0.0 | -50.0 | 46.48 | 101.41 | 397.46 |
| 22Q1 (10) | 0.12 | 271.43 | -20.0 | 0.24 | -85.0 | 700.0 | -0.01 | 0.0 | 0.0 | -0.14 | -255.56 | -55.56 | 0.36 | -76.47 | 227.27 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 1.65 | 75.21 | 20.66 | 0.35 | 150.0 | 483.33 | 0.37 | 146.67 | 516.67 | 0.14 | -6.67 | -6.67 | 0.01 | 0.0 | -50.0 | 23.08 | 202.2 | -64.62 |
| 21Q4 (9) | -0.07 | -116.67 | -115.22 | 1.6 | 426.53 | 122.22 | -0.01 | 99.44 | 0.0 | 0.09 | 400.0 | -10.0 | 1.53 | 2285.71 | 29.66 | 0.01 | -95.83 | 0.0 | 0 | 0 | 0 | 0.94 | -95.28 | -43.4 | 0.14 | -22.22 | 366.67 | 0.15 | -16.67 | 1400.0 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | -22.58 | -118.28 | -108.84 |
| 21Q3 (8) | 0.42 | 940.0 | 4100.0 | -0.49 | -68.97 | -166.22 | -1.79 | -17800.0 | 0.0 | -0.03 | 57.14 | 70.0 | -0.07 | 79.41 | -109.33 | 0.24 | 380.0 | 1100.0 | 0 | 0 | 0 | 20.00 | 320.0 | 680.0 | 0.18 | -21.74 | 280.0 | 0.18 | 20.0 | 280.0 | 0.15 | 0.0 | 0.0 | 0.01 | -50.0 | -50.0 | 123.53 | 890.59 | 764.71 |
| 21Q2 (7) | -0.05 | -133.33 | -138.46 | -0.29 | -625.0 | -163.04 | -0.01 | 0.0 | 0.0 | -0.07 | 22.22 | -40.0 | -0.34 | -409.09 | -157.63 | 0.05 | 400.0 | 150.0 | 0 | 0 | 0 | 4.76 | 247.62 | 121.43 | 0.23 | 283.33 | -11.54 | 0.15 | 150.0 | 7.14 | 0.15 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -15.62 | -123.96 | -137.26 |
| 21Q1 (6) | 0.15 | -67.39 | -72.22 | -0.04 | -105.56 | 93.94 | -0.01 | 0.0 | 0.0 | -0.09 | -190.0 | -80.0 | 0.11 | -90.68 | 191.67 | 0.01 | 0.0 | -90.91 | 0 | 0 | 0 | 1.37 | -17.81 | -85.18 | 0.06 | 100.0 | -79.31 | 0.06 | 500.0 | -77.78 | 0.15 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | 65.22 | -74.48 | -48.07 |
| 20Q4 (5) | 0.46 | 4500.0 | -70.7 | 0.72 | -2.7 | 114.23 | -0.01 | 99.44 | 87.5 | 0.1 | 200.0 | 0.0 | 1.18 | 57.33 | 133.81 | 0.01 | -50.0 | -85.71 | 0 | 0 | -100.0 | 1.67 | -35.0 | -57.62 | 0.03 | 130.0 | -94.55 | 0.01 | 110.0 | -97.14 | 0.15 | 0.0 | -6.25 | 0.02 | 0.0 | 100.0 | 255.56 | 1688.89 | -15.36 |
| 20Q3 (4) | 0.01 | -92.31 | 0.0 | 0.74 | 60.87 | 0.0 | -1.79 | -17800.0 | 0.0 | -0.1 | -100.0 | 0.0 | 0.75 | 27.12 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0.0 | 2.56 | 19.23 | 0.0 | -0.1 | -138.46 | 0.0 | -0.1 | -171.43 | 0.0 | 0.15 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 14.29 | -65.93 | 0.0 |
| 20Q2 (3) | 0.13 | -75.93 | 0.0 | 0.46 | 169.7 | 0.0 | -0.01 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0.59 | 591.67 | 0.0 | 0.02 | -81.82 | 0.0 | 0 | 0 | 0.0 | 2.15 | -76.74 | 0.0 | 0.26 | -10.34 | 0.0 | 0.14 | -48.15 | 0.0 | 0.15 | 0.0 | 0.0 | 0.02 | 100.0 | 0.0 | 41.94 | -66.61 | 0.0 |
| 20Q1 (2) | 0.54 | -65.61 | 0.0 | -0.66 | 86.96 | 0.0 | -0.01 | 87.5 | 0.0 | -0.05 | -150.0 | 0.0 | -0.12 | 96.56 | 0.0 | 0.11 | 57.14 | 0.0 | 0 | -100.0 | 0.0 | 9.24 | 135.05 | 0.0 | 0.29 | -47.27 | 0.0 | 0.27 | -22.86 | 0.0 | 0.15 | -6.25 | 0.0 | 0.01 | 0.0 | 0.0 | 125.58 | -58.41 | 0.0 |
| 19Q4 (1) | 1.57 | 0.0 | 0.0 | -5.06 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | -3.49 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.32 | 0.0 | 0.0 | 3.93 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 0.16 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 301.92 | 0.0 | 0.0 |
