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) | 2.21 | -46.1 | -6.95 | 0 | 1.49 | 0 | 0.04 | 0 | -4.74 | 0 | 3.0 | 400.0 | 0 | 0 | 13.82 | 643.78 | 0.26 | -93.14 | 0.05 | -98.47 | 1.72 | 2.99 | 0.1 | -9.09 | 118.18 | 45.57 |
| 2022 (9) | 4.1 | -27.94 | -1.06 | 0 | -2.76 | 0 | -0.09 | 0 | 3.04 | -36.67 | 0.6 | -18.92 | 0 | 0 | 1.86 | -20.02 | 3.79 | -4.29 | 3.27 | 10.1 | 1.67 | -4.02 | 0.11 | 10.0 | 81.19 | -31.37 |
| 2021 (8) | 5.69 | 65.89 | -0.89 | 0 | -2.43 | 0 | 0.29 | 0 | 4.8 | 70.82 | 0.74 | -46.76 | 0 | 0 | 2.32 | -59.0 | 3.96 | 110.64 | 2.97 | 120.0 | 1.74 | 8.07 | 0.1 | 0.0 | 118.30 | 5.53 |
| 2020 (7) | 3.43 | 40.57 | -0.62 | 0 | -0.93 | 0 | 0 | 0 | 2.81 | 0 | 1.39 | -86.48 | 0 | 0 | 5.67 | -88.75 | 1.88 | 889.47 | 1.35 | 285.71 | 1.61 | 2.55 | 0.1 | -16.67 | 112.09 | -6.28 |
| 2019 (6) | 2.44 | 442.22 | -10.83 | 0 | 7.0 | 172.37 | -0.23 | 0 | -8.39 | 0 | 10.28 | 317.89 | 0 | 0 | 50.37 | 475.13 | 0.19 | -93.14 | 0.35 | -85.42 | 1.57 | 9.79 | 0.12 | 9.09 | 119.61 | 947.23 |
| 2018 (5) | 0.45 | -72.73 | -2.55 | 0 | 2.57 | 0 | -0.31 | 0 | -2.1 | 0 | 2.46 | 176.4 | 0 | 0 | 8.76 | 136.75 | 2.77 | 73.12 | 2.4 | 101.68 | 1.43 | 1.42 | 0.11 | 0.0 | 11.42 | -81.24 |
| 2017 (4) | 1.65 | -30.96 | -1.03 | 0 | -0.68 | 0 | 0.51 | 363.64 | 0.62 | 0 | 0.89 | -86.29 | 0 | 0 | 3.70 | -90.27 | 1.6 | 300.0 | 1.19 | 643.75 | 1.41 | 13.71 | 0.11 | 37.5 | 60.89 | -62.3 |
| 2016 (3) | 2.39 | 482.93 | -6.82 | 0 | 5.36 | 56.73 | 0.11 | 0 | -4.43 | 0 | 6.49 | 69.01 | 0 | 0 | 38.02 | 73.86 | 0.4 | -50.0 | 0.16 | -68.63 | 1.24 | 18.1 | 0.08 | 14.29 | 161.49 | 542.01 |
| 2015 (2) | 0.41 | 0 | -4.04 | 0 | 3.42 | 0 | -0.21 | 0 | -3.63 | 0 | 3.84 | 0 | 0 | 0 | 21.87 | 0 | 0.8 | 0 | 0.51 | 0 | 1.05 | 0 | 0.07 | 0 | 25.15 | 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) | 1.92 | 7.26 | 249.09 | -1.16 | 74.28 | -28.89 | -0.48 | -122.33 | -900.0 | 0.04 | -85.19 | 100.0 | 0.76 | 127.94 | 317.14 | 1.13 | -36.87 | 43.04 | 0 | 0 | 0 | 18.90 | -38.45 | 21.51 | 0.34 | 47.83 | 183.33 | 0.24 | -11.11 | 41.18 | 0.4 | -6.98 | -6.98 | 0.02 | 0.0 | 0.0 | 290.91 | 17.01 | 227.93 |
| 24Q2 (19) | 1.79 | 250.98 | 98.89 | -4.51 | -1102.22 | 7.77 | 2.15 | 388.64 | 1443.75 | 0.27 | 162.79 | 2800.0 | -2.72 | -383.33 | 31.83 | 1.79 | -4.28 | 101.12 | 0 | 0 | 0 | 30.70 | -25.46 | 93.88 | 0.23 | 143.4 | 227.78 | 0.27 | 217.39 | 250.0 | 0.43 | 0.0 | 0.0 | 0.02 | 0.0 | -33.33 | 248.61 | 7.24 | -22.65 |
| 24Q1 (18) | 0.51 | -19.05 | 292.31 | 0.45 | 142.06 | 600.0 | 0.44 | -65.08 | 33.33 | -0.43 | -338.89 | -186.67 | 0.96 | 318.18 | 2300.0 | 1.87 | 50.81 | 2571.43 | 0 | -100.0 | 100.0 | 41.19 | 82.03 | 3148.08 | -0.53 | -312.0 | -857.14 | -0.23 | -2400.0 | -483.33 | 0.43 | 0.0 | 0.0 | 0.02 | 0.0 | -33.33 | 231.82 | 69.26 | 827.27 |
| 23Q4 (17) | 0.63 | 14.55 | -60.87 | -1.07 | -18.89 | -386.36 | 1.26 | 2000.0 | 214.55 | 0.18 | 800.0 | 50.0 | -0.44 | -25.71 | -131.65 | 1.24 | 56.96 | 675.0 | 0.01 | 0 | 0 | 22.63 | 45.5 | 911.18 | 0.25 | 108.33 | -59.02 | 0.01 | -94.12 | -97.87 | 0.43 | 0.0 | 2.38 | 0.02 | 0.0 | -33.33 | 136.96 | 54.39 | -21.74 |
| 23Q3 (16) | 0.55 | -38.89 | -41.49 | -0.9 | 81.6 | -500.0 | 0.06 | 137.5 | 103.09 | 0.02 | 300.0 | 166.67 | -0.35 | 91.23 | -144.3 | 0.79 | -11.24 | 618.18 | 0 | 0 | 0 | 15.55 | -1.8 | 1025.34 | 0.12 | 166.67 | -84.42 | 0.17 | 194.44 | -74.24 | 0.43 | 0.0 | 2.38 | 0.02 | -33.33 | -33.33 | 88.71 | -72.4 | 4.75 |
| 23Q2 (15) | 0.9 | 592.31 | -24.37 | -4.89 | -5333.33 | -1153.85 | -0.16 | -148.48 | -166.67 | -0.01 | 93.33 | -125.0 | -3.99 | -10075.0 | -598.75 | 0.89 | 1171.43 | 584.62 | 0 | 100.0 | 0 | 15.84 | 1148.81 | 948.85 | -0.18 | -357.14 | -116.67 | -0.18 | -400.0 | -118.95 | 0.43 | 0.0 | 2.38 | 0.03 | 0.0 | 0.0 | 321.43 | 1185.71 | 278.15 |
| 23Q1 (14) | 0.13 | -91.93 | -62.86 | -0.09 | 59.09 | 70.97 | 0.33 | 130.0 | 725.0 | -0.15 | -225.0 | 31.82 | 0.04 | -97.12 | 0.0 | 0.07 | -56.25 | -65.0 | -0.01 | 0 | 0 | 1.27 | -43.33 | -45.72 | 0.07 | -88.52 | -94.74 | 0.06 | -87.23 | -94.92 | 0.43 | 2.38 | 2.38 | 0.03 | 0.0 | 0.0 | 25.00 | -85.71 | 16.43 |
| 22Q4 (13) | 1.61 | 71.28 | -34.82 | -0.22 | -46.67 | -22.22 | -1.1 | 43.3 | 29.94 | 0.12 | 500.0 | 20.0 | 1.39 | 75.95 | -39.3 | 0.16 | 45.45 | 0.0 | 0 | 0 | 0 | 2.24 | 61.93 | 19.58 | 0.61 | -20.78 | -44.55 | 0.47 | -28.79 | -37.33 | 0.42 | 0.0 | -6.67 | 0.03 | 0.0 | 0.0 | 175.00 | 106.65 | -12.85 |
| 22Q3 (12) | 0.94 | -21.01 | -36.49 | -0.15 | 61.54 | 54.55 | -1.94 | -908.33 | -743.48 | -0.03 | -175.0 | -113.64 | 0.79 | -1.25 | -31.3 | 0.11 | -15.38 | -56.0 | 0 | 0 | 0 | 1.38 | -8.48 | -53.57 | 0.77 | -28.7 | -31.86 | 0.66 | -30.53 | -31.25 | 0.42 | 0.0 | -6.67 | 0.03 | 0.0 | 0.0 | 84.68 | -0.37 | -17.6 |
| 22Q2 (11) | 1.19 | 240.0 | -10.53 | -0.39 | -25.81 | -56.0 | 0.24 | 500.0 | 164.86 | 0.04 | 118.18 | 233.33 | 0.8 | 1900.0 | -25.93 | 0.13 | -35.0 | -45.83 | 0 | 0 | 0 | 1.51 | -35.38 | -50.05 | 1.08 | -18.8 | 11.34 | 0.95 | -19.49 | 37.68 | 0.42 | 0.0 | -4.55 | 0.03 | 0.0 | 50.0 | 85.00 | 295.86 | -26.5 |
| 22Q1 (10) | 0.35 | -85.83 | -16.67 | -0.31 | -72.22 | -138.46 | 0.04 | 102.55 | 115.38 | -0.22 | -320.0 | -2300.0 | 0.04 | -98.25 | -86.21 | 0.2 | 25.0 | 100.0 | 0 | 0 | 0 | 2.34 | 24.85 | 62.38 | 1.33 | 20.91 | 75.0 | 1.18 | 57.33 | 107.02 | 0.42 | -6.67 | 5.0 | 0.03 | 0.0 | 0.0 | 21.47 | -89.31 | -48.88 |
| 21Q4 (9) | 2.47 | 66.89 | 26.67 | -0.18 | 45.45 | -80.0 | -1.57 | -582.61 | 8.19 | 0.1 | -54.55 | 0 | 2.29 | 99.13 | 23.78 | 0.16 | -36.0 | 45.45 | 0 | 0 | 0 | 1.87 | -37.12 | 9.22 | 1.1 | -2.65 | 41.03 | 0.75 | -21.88 | 44.23 | 0.45 | 0.0 | 7.14 | 0.03 | 0.0 | 0.0 | 200.81 | 95.39 | -0.11 |
| 21Q3 (8) | 1.48 | 11.28 | 89.74 | -0.33 | -32.0 | -131.73 | -0.23 | 37.84 | 75.79 | 0.22 | 833.33 | 10.0 | 1.15 | 6.48 | -36.81 | 0.25 | 4.17 | 212.5 | 0 | 0 | 0 | 2.98 | -1.54 | 128.79 | 1.13 | 16.49 | 135.42 | 0.96 | 39.13 | 152.63 | 0.45 | 2.27 | 9.76 | 0.03 | 50.0 | 0.0 | 102.78 | -11.13 | 8.05 |
| 21Q2 (7) | 1.33 | 216.67 | 77.33 | -0.25 | -92.31 | 70.93 | -0.37 | -42.31 | -146.84 | -0.03 | -400.0 | 72.73 | 1.08 | 272.41 | 1081.82 | 0.24 | 140.0 | -53.85 | 0 | 0 | 0 | 3.02 | 110.08 | -62.91 | 0.97 | 27.63 | 97.96 | 0.69 | 21.05 | 109.09 | 0.44 | 10.0 | 12.82 | 0.02 | -33.33 | 0.0 | 115.65 | 175.36 | 14.11 |
| 21Q1 (6) | 0.42 | -78.46 | 195.45 | -0.13 | -30.0 | 56.67 | -0.26 | 84.8 | -127.37 | 0.01 | 0 | 112.5 | 0.29 | -84.32 | 139.19 | 0.1 | -9.09 | -65.52 | 0 | 0 | 0 | 1.44 | -16.02 | -72.36 | 0.76 | -2.56 | 484.62 | 0.57 | 9.62 | 338.46 | 0.4 | -4.76 | 2.56 | 0.03 | 0.0 | 0.0 | 42.00 | -79.11 | 152.5 |
| 20Q4 (5) | 1.95 | 150.0 | 68.1 | -0.1 | -109.62 | 92.13 | -1.71 | -80.0 | -111.11 | 0 | -100.0 | -100.0 | 1.85 | 1.65 | 1781.82 | 0.11 | 37.5 | -85.14 | 0 | 0 | 0 | 1.71 | 31.72 | -88.56 | 0.78 | 62.5 | 1214.29 | 0.52 | 36.84 | 5300.0 | 0.42 | 2.44 | 7.69 | 0.03 | 0.0 | 0.0 | 201.03 | 111.34 | -28.95 |
| 20Q3 (4) | 0.78 | 4.0 | 0.0 | 1.04 | 220.93 | 0.0 | -0.95 | -220.25 | 0.0 | 0.2 | 281.82 | 0.0 | 1.82 | 1754.55 | 0.0 | 0.08 | -84.62 | 0.0 | 0 | 0 | 0.0 | 1.30 | -84.04 | 0.0 | 0.48 | -2.04 | 0.0 | 0.38 | 15.15 | 0.0 | 0.41 | 5.13 | 0.0 | 0.03 | 50.0 | 0.0 | 95.12 | -6.15 | 0.0 |
| 20Q2 (3) | 0.75 | 270.45 | 0.0 | -0.86 | -186.67 | 0.0 | 0.79 | -16.84 | 0.0 | -0.11 | -37.5 | 0.0 | -0.11 | 85.14 | 0.0 | 0.52 | 79.31 | 0.0 | 0 | 0 | 0.0 | 8.15 | 56.55 | 0.0 | 0.49 | 276.92 | 0.0 | 0.33 | 153.85 | 0.0 | 0.39 | 0.0 | 0.0 | 0.02 | -33.33 | 0.0 | 101.35 | 226.69 | 0.0 |
| 20Q1 (2) | -0.44 | -137.93 | 0.0 | -0.3 | 76.38 | 0.0 | 0.95 | 217.28 | 0.0 | -0.08 | -260.0 | 0.0 | -0.74 | -572.73 | 0.0 | 0.29 | -60.81 | 0.0 | 0 | 0 | 0.0 | 5.21 | -65.24 | 0.0 | 0.13 | 285.71 | 0.0 | 0.13 | 1400.0 | 0.0 | 0.39 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | -80.00 | -128.28 | 0.0 |
| 19Q4 (1) | 1.16 | 0.0 | 0.0 | -1.27 | 0.0 | 0.0 | -0.81 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -0.11 | 0.0 | 0.0 | 0.74 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 14.98 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 282.93 | 0.0 | 0.0 |
