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) | 1.54 | 32.76 | -1.29 | 0 | -0.47 | 0 | -0.19 | 0 | 0.25 | 0 | 0.2 | 25.0 | 0.01 | 0 | 1.86 | 41.73 | -0.09 | 0 | 0.06 | -88.24 | 0.43 | 2.38 | 0 | 0 | 314.29 | 151.97 |
| 2022 (9) | 1.16 | 0 | -1.92 | 0 | -0.71 | 0 | -0.11 | 0 | -0.76 | 0 | 0.16 | -33.33 | 0 | 0 | 1.31 | -20.98 | 0.35 | -68.47 | 0.51 | -42.7 | 0.42 | -2.33 | 0 | 0 | 124.73 | 0 |
| 2021 (8) | -0.24 | 0 | -0.59 | 0 | -1.53 | 0 | 0.03 | -57.14 | -0.83 | 0 | 0.24 | 33.33 | 0 | 0 | 1.66 | 19.96 | 1.11 | 19.35 | 0.89 | -8.25 | 0.43 | 0.0 | 0 | 0 | -18.18 | 0 |
| 2020 (7) | 1.97 | -39.38 | -0.67 | 0 | -0.02 | 0 | 0.07 | 0 | 1.3 | -55.93 | 0.18 | 50.0 | 0 | 0 | 1.38 | 72.6 | 0.93 | 5.68 | 0.97 | 18.29 | 0.43 | -12.24 | 0 | 0 | 140.71 | -43.28 |
| 2019 (6) | 3.25 | 550.0 | -0.3 | 0 | -1.43 | 0 | -0.01 | 0 | 2.95 | 14650.0 | 0.12 | -78.95 | -0.01 | 0 | 0.80 | -76.43 | 0.88 | -31.78 | 0.82 | -19.61 | 0.49 | 4.26 | 0 | 0 | 248.09 | 639.31 |
| 2018 (5) | 0.5 | -61.54 | -0.48 | 0 | 0.2 | 0 | -0.02 | 0 | 0.02 | -97.22 | 0.57 | 14.0 | 0.01 | 0.0 | 3.40 | 13.05 | 1.29 | -27.12 | 1.02 | -20.93 | 0.47 | 11.9 | 0 | 0 | 33.56 | -55.86 |
| 2017 (4) | 1.3 | 11.11 | -0.58 | 0 | -2.4 | 0 | 0.02 | 0 | 0.72 | -15.29 | 0.5 | 21.95 | 0.01 | -83.33 | 3.01 | 27.09 | 1.77 | -11.5 | 1.29 | -22.75 | 0.42 | 0.0 | 0 | 0 | 76.02 | 35.8 |
| 2016 (3) | 1.17 | -40.91 | -0.32 | 0 | -0.5 | 0 | -0.03 | 0 | 0.85 | -56.41 | 0.41 | 51.85 | 0.06 | 500.0 | 2.37 | 31.95 | 2.0 | 66.67 | 1.67 | 56.07 | 0.42 | 2.44 | 0 | 0 | 55.98 | -58.16 |
| 2015 (2) | 1.98 | 147.5 | -0.03 | 0 | -1.63 | 0 | -0.03 | 0 | 1.95 | 195.45 | 0.27 | 80.0 | 0.01 | -75.0 | 1.79 | 81.55 | 1.2 | 41.18 | 1.07 | 38.96 | 0.41 | -25.45 | 0 | 0 | 133.78 | 120.74 |
| 2014 (1) | 0.8 | -47.71 | -0.14 | 0 | -0.25 | 0 | 0.01 | 0 | 0.66 | -41.07 | 0.15 | 7.14 | 0.04 | 0 | 0.99 | 14.13 | 0.85 | -14.14 | 0.77 | -23.76 | 0.55 | -3.51 | 0 | 0 | 60.61 | -37.41 |
| 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) | -0.11 | -22.22 | -120.37 | -0.17 | -133.33 | 83.81 | -0.16 | 0 | 65.96 | -0.02 | 77.78 | 75.0 | -0.28 | -166.67 | 45.1 | 0.07 | 40.0 | -12.5 | 0 | 0 | -100.0 | 2.28 | 40.46 | -18.2 | 0.13 | -23.53 | 116.67 | 0.09 | -55.0 | -30.77 | 0.1 | 0.0 | -9.09 | 0 | 0 | 0 | -57.89 | -92.98 | -125.73 |
| 24Q2 (19) | -0.09 | -190.0 | -132.14 | 0.51 | 178.46 | 183.61 | 0 | 0 | 0 | -0.09 | -550.0 | -280.0 | 0.42 | 176.36 | 227.27 | 0.05 | 25.0 | 0.0 | 0 | 0 | 0 | 1.62 | 23.78 | -14.61 | 0.17 | -22.73 | 312.5 | 0.2 | -33.33 | 2100.0 | 0.1 | -9.09 | -9.09 | 0 | 0 | 0 | -30.00 | -223.0 | -110.71 |
| 24Q1 (18) | 0.1 | -77.78 | -62.96 | -0.65 | -1200.0 | -251.16 | 0 | 0 | 0 | 0.02 | 115.38 | 166.67 | -0.55 | -237.5 | -178.57 | 0.04 | -33.33 | 300.0 | 0 | 0 | 0 | 1.31 | -37.7 | 217.38 | 0.22 | 120.0 | 237.5 | 0.3 | 400.0 | 330.77 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 24.39 | -90.79 | 0 |
| 23Q4 (17) | 0.45 | -16.67 | -10.0 | -0.05 | 95.24 | 97.5 | 0 | 100.0 | 0 | -0.13 | -62.5 | -192.86 | 0.4 | 178.43 | 126.67 | 0.06 | -25.0 | 500.0 | 0 | -100.0 | 0 | 2.11 | -24.47 | 401.05 | 0.1 | 66.67 | 242.86 | 0.06 | -53.85 | 146.15 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 264.71 | 17.65 | 0 |
| 23Q3 (16) | 0.54 | 92.86 | -28.95 | -1.05 | -72.13 | -1600.0 | -0.47 | 0 | 33.8 | -0.08 | -260.0 | 50.0 | -0.51 | -54.55 | -161.45 | 0.08 | 60.0 | 166.67 | 0.01 | 0 | 0 | 2.79 | 46.62 | 187.11 | 0.06 | 175.0 | -25.0 | 0.13 | 1400.0 | -45.83 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 225.00 | -19.64 | 3.62 |
| 23Q2 (15) | 0.28 | 3.7 | 211.11 | -0.61 | -241.86 | -916.67 | 0 | 0 | 100.0 | 0.05 | 266.67 | 150.0 | -0.33 | -147.14 | -1200.0 | 0.05 | 400.0 | -28.57 | 0 | 0 | 0 | 1.90 | 360.08 | -11.19 | -0.08 | 50.0 | -161.54 | -0.01 | 92.31 | -106.25 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 280.00 | 0 | 740.0 |
| 23Q1 (14) | 0.27 | -46.0 | 242.11 | 0.43 | 121.5 | 514.29 | 0 | 0 | -100.0 | -0.03 | -121.43 | 75.0 | 0.7 | 146.67 | 683.33 | 0.01 | 0.0 | -75.0 | 0 | 0 | 0 | 0.41 | -1.65 | -64.26 | -0.16 | -128.57 | -176.19 | -0.13 | 0.0 | -156.52 | 0.11 | 0.0 | 10.0 | 0 | 0 | 0 | 0.00 | 0 | 100.0 |
| 22Q4 (13) | 0.5 | -34.21 | 433.33 | -2.0 | -2957.14 | -769.57 | 0 | 100.0 | 0 | 0.14 | 187.5 | -6.67 | -1.5 | -280.72 | -294.74 | 0.01 | -66.67 | -90.0 | 0 | 0 | 0 | 0.42 | -56.72 | -85.25 | -0.07 | -187.5 | -158.33 | -0.13 | -154.17 | -230.0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q3 (12) | 0.76 | 744.44 | 2000.0 | 0.07 | 216.67 | 150.0 | -0.71 | -407.14 | -12.7 | -0.16 | -900.0 | -60.0 | 0.83 | 2666.67 | 561.11 | 0.03 | -57.14 | -50.0 | 0 | 0 | 0 | 0.97 | -54.65 | -44.34 | 0.08 | -38.46 | -68.0 | 0.24 | 50.0 | 14.29 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 217.14 | 551.43 | 1837.14 |
| 22Q2 (11) | 0.09 | 147.37 | 190.0 | -0.06 | -185.71 | -20.0 | -0.14 | -200.0 | -27.27 | 0.02 | 116.67 | -33.33 | 0.03 | 125.0 | 120.0 | 0.07 | 75.0 | 75.0 | 0 | 0 | 0 | 2.14 | 85.17 | 93.73 | 0.13 | -38.1 | -56.67 | 0.16 | -30.43 | -27.27 | 0.11 | 10.0 | 0.0 | 0 | 0 | 0 | 33.33 | 157.89 | 210.0 |
| 22Q1 (10) | -0.19 | -26.67 | -416.67 | 0.07 | 130.43 | 141.18 | 0.14 | 0 | 117.95 | -0.12 | -180.0 | -140.0 | -0.12 | 68.42 | -9.09 | 0.04 | -60.0 | -20.0 | 0 | 0 | 0 | 1.16 | -59.42 | -10.06 | 0.21 | 75.0 | -52.27 | 0.23 | 130.0 | -37.84 | 0.1 | -9.09 | -9.09 | 0 | 0 | 0 | -57.58 | 19.39 | -560.61 |
| 21Q4 (9) | -0.15 | -275.0 | -135.71 | -0.23 | -64.29 | -43.75 | 0 | 100.0 | -100.0 | 0.15 | 250.0 | 1600.0 | -0.38 | -111.11 | -246.15 | 0.1 | 66.67 | 400.0 | 0 | 0 | 0 | 2.85 | 63.34 | 408.55 | 0.12 | -52.0 | -60.0 | 0.1 | -52.38 | -65.52 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | -71.43 | -471.43 | -168.03 |
| 21Q3 (8) | -0.04 | 60.0 | -106.25 | -0.14 | -180.0 | -40.0 | -0.63 | -472.73 | -75.0 | -0.1 | -433.33 | -433.33 | -0.18 | -20.0 | -133.33 | 0.06 | 50.0 | 20.0 | 0 | 0 | 0 | 1.74 | 57.85 | 18.95 | 0.25 | -16.67 | -30.56 | 0.21 | -4.55 | -46.15 | 0.11 | 0.0 | 10.0 | 0 | 0 | 0 | -12.50 | 58.75 | -109.57 |
| 21Q2 (7) | -0.1 | -266.67 | -118.87 | -0.05 | 70.59 | 85.29 | -0.11 | 85.9 | -22.22 | 0.03 | 160.0 | 400.0 | -0.15 | -36.36 | -178.95 | 0.04 | -20.0 | -20.0 | 0 | 0 | 0 | 1.10 | -14.03 | -45.64 | 0.3 | -31.82 | 2900.0 | 0.22 | -40.54 | 100.0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | -30.30 | -342.42 | -112.58 |
| 21Q1 (6) | 0.06 | -85.71 | -83.78 | -0.17 | -6.25 | -183.33 | -0.78 | -471.43 | -454.55 | -0.05 | -400.0 | -171.43 | -0.11 | -142.31 | -135.48 | 0.05 | 150.0 | -28.57 | 0 | 0 | 0 | 1.29 | 129.43 | -34.45 | 0.44 | 46.67 | 76.0 | 0.37 | 27.59 | 117.65 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0 | 12.50 | -88.1 | -90.54 |
| 20Q4 (5) | 0.42 | -34.38 | -59.22 | -0.16 | -60.0 | 11.11 | 0.21 | 158.33 | 250.0 | -0.01 | -133.33 | 87.5 | 0.26 | -51.85 | -69.41 | 0.02 | -60.0 | 0 | 0 | 0 | 100.0 | 0.56 | -61.79 | 0 | 0.3 | -16.67 | 114.29 | 0.29 | -25.64 | 163.64 | 0.11 | 10.0 | -8.33 | 0 | 0 | 0 | 105.00 | -19.61 | -76.55 |
| 20Q3 (4) | 0.64 | 20.75 | 0.0 | -0.1 | 70.59 | 0.0 | -0.36 | -300.0 | 0.0 | 0.03 | 400.0 | 0.0 | 0.54 | 184.21 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 1.47 | -27.86 | 0.0 | 0.36 | 3500.0 | 0.0 | 0.39 | 254.55 | 0.0 | 0.1 | -9.09 | 0.0 | 0 | 0 | 0.0 | 130.61 | -45.78 | 0.0 |
| 20Q2 (3) | 0.53 | 43.24 | 0.0 | -0.34 | -466.67 | 0.0 | -0.09 | -140.91 | 0.0 | -0.01 | -114.29 | 0.0 | 0.19 | -38.71 | 0.0 | 0.05 | -28.57 | 0.0 | 0 | 0 | 0.0 | 2.03 | 3.66 | 0.0 | 0.01 | -96.0 | 0.0 | 0.11 | -35.29 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0 | 0.0 | 240.91 | 82.31 | 0.0 |
| 20Q1 (2) | 0.37 | -64.08 | 0.0 | -0.06 | 66.67 | 0.0 | 0.22 | 266.67 | 0.0 | 0.07 | 187.5 | 0.0 | 0.31 | -63.53 | 0.0 | 0.07 | 0 | 0.0 | 0 | 100.0 | 0.0 | 1.96 | 0 | 0.0 | 0.25 | 78.57 | 0.0 | 0.17 | 54.55 | 0.0 | 0.11 | -8.33 | 0.0 | 0 | 0 | 0.0 | 132.14 | -70.49 | 0.0 |
| 19Q4 (1) | 1.03 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 0.85 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 447.83 | 0.0 | 0.0 |
