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) | 1.57 | 52.43 | -0.09 | 0 | -0.42 | 0 | 0.08 | -50.0 | 1.48 | 48.0 | 0.12 | 300.0 | 0 | 0 | 1.85 | 346.84 | 0.62 | 63.16 | 0.66 | 20.0 | 0.46 | 0.0 | 0 | 0 | 140.18 | 37.46 |
| 2022 (9) | 1.03 | 80.7 | -0.03 | 0 | -0.53 | 0 | 0.16 | 0 | 1.0 | 0 | 0.03 | -96.84 | 0 | 0 | 0.41 | -97.26 | 0.38 | 52.0 | 0.55 | 83.33 | 0.46 | -4.17 | 0 | 0 | 101.98 | 39.55 |
| 2021 (8) | 0.57 | -37.36 | -0.92 | 0 | 0.05 | 0 | -0.09 | 0 | -0.35 | 0 | 0.95 | 850.0 | 0 | 0 | 15.08 | 782.14 | 0.25 | -7.41 | 0.3 | 0.0 | 0.48 | -2.04 | 0 | 0 | 73.08 | -36.56 |
| 2020 (7) | 0.91 | 56.9 | -0.09 | 0 | -0.58 | 0 | 0.09 | 0 | 0.82 | 60.78 | 0.1 | 25.0 | 0 | 0 | 1.71 | 51.07 | 0.27 | -38.64 | 0.3 | -23.08 | 0.49 | -2.0 | 0 | 0 | 115.19 | 76.76 |
| 2019 (6) | 0.58 | -38.3 | -0.07 | 0 | -0.21 | 0 | -0.17 | 0 | 0.51 | -30.14 | 0.08 | -66.67 | 0 | 0 | 1.13 | -66.9 | 0.44 | -43.59 | 0.39 | -45.07 | 0.5 | 6.38 | 0 | 0 | 65.17 | -18.19 |
| 2018 (5) | 0.94 | -31.88 | -0.21 | 0 | -0.76 | 0 | -0.05 | 0 | 0.73 | -31.13 | 0.24 | -22.58 | 0 | 0 | 3.42 | -17.84 | 0.78 | -27.1 | 0.71 | -17.44 | 0.47 | 0.0 | 0 | 0 | 79.66 | -23.23 |
| 2017 (4) | 1.38 | -2.13 | -0.32 | 0 | -0.69 | 0 | 0.01 | -50.0 | 1.06 | 253.33 | 0.31 | -72.32 | 0 | 0 | 4.16 | -72.51 | 1.07 | -16.41 | 0.86 | -17.31 | 0.47 | 14.63 | 0 | 0 | 103.76 | 6.7 |
| 2016 (3) | 1.41 | -8.44 | -1.11 | 0 | -1.29 | 0 | 0.02 | -50.0 | 0.3 | 0 | 1.12 | -45.63 | 0 | 0 | 15.14 | -43.43 | 1.28 | -15.23 | 1.04 | -24.64 | 0.41 | 24.24 | 0 | 0 | 97.24 | 7.98 |
| 2015 (2) | 1.54 | -12.5 | -2.02 | 0 | 0.07 | -83.33 | 0.04 | 0.0 | -0.48 | 0 | 2.06 | 26.38 | 0 | 0 | 26.75 | 27.86 | 1.51 | -13.22 | 1.38 | -5.48 | 0.33 | -5.71 | 0 | 0 | 90.06 | -7.38 |
| 2014 (1) | 1.76 | -11.56 | -1.51 | 0 | 0.42 | -50.0 | 0.04 | -50.0 | 0.25 | 0 | 1.63 | -26.24 | 0 | 0 | 20.92 | -42.25 | 1.74 | 41.46 | 1.46 | 31.53 | 0.35 | 0.0 | 0 | 0 | 97.24 | -28.66 |
| 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) | -0.14 | -150.0 | -135.9 | -0.08 | 42.86 | -166.67 | -0.47 | -347.37 | 24.19 | 0 | -100.0 | -100.0 | -0.22 | -257.14 | -161.11 | 0.05 | -61.54 | 66.67 | 0 | 0 | 0 | 3.68 | -56.73 | 92.4 | 0.11 | -31.25 | -31.25 | 0.09 | -43.75 | -40.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | -66.67 | -166.67 | -146.15 |
| 24Q2 (19) | 0.28 | -37.78 | -12.5 | -0.14 | -250.0 | -1300.0 | 0.19 | 145.24 | 154.29 | 0.07 | 187.5 | -12.5 | 0.14 | -65.85 | -54.84 | 0.13 | 225.0 | 550.0 | 0 | 0 | 0 | 8.50 | 229.25 | 507.52 | 0.16 | -23.81 | 300.0 | 0.16 | -23.81 | 23.08 | 0.12 | 0.0 | 9.09 | 0 | 0 | 0 | 100.00 | -26.67 | -25.0 |
| 24Q1 (18) | 0.45 | 32.35 | -13.46 | -0.04 | 0.0 | -300.0 | -0.42 | -175.0 | -4100.0 | -0.08 | -172.73 | 33.33 | 0.41 | 36.67 | -19.61 | 0.04 | -20.0 | 300.0 | 0 | 0 | 0 | 2.58 | -8.13 | 341.29 | 0.21 | -22.22 | 40.0 | 0.21 | 5.0 | 16.67 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 136.36 | 28.34 | -21.33 |
| 23Q4 (17) | 0.34 | -12.82 | -29.17 | -0.04 | -33.33 | -300.0 | 0.56 | 190.32 | 700.0 | 0.11 | 1000.0 | -45.0 | 0.3 | -16.67 | -36.17 | 0.05 | 66.67 | 400.0 | 0 | 0 | 0 | 2.81 | 47.0 | 425.28 | 0.27 | 68.75 | 92.86 | 0.2 | 33.33 | 81.82 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 106.25 | -26.44 | -49.09 |
| 23Q3 (16) | 0.39 | 21.88 | 750.0 | -0.03 | -200.0 | -200.0 | -0.62 | -77.14 | -44.19 | 0.01 | -87.5 | 114.29 | 0.36 | 16.13 | 614.29 | 0.03 | 50.0 | 200.0 | 0 | 0 | 0 | 1.91 | 36.62 | 284.08 | 0.16 | 300.0 | 23.08 | 0.15 | 15.38 | -25.0 | 0.12 | 9.09 | 0.0 | 0 | 0 | 0 | 144.44 | 8.33 | 870.37 |
| 23Q2 (15) | 0.32 | -38.46 | 10.34 | -0.01 | 0.0 | 0.0 | -0.35 | -3400.0 | 0 | 0.08 | 166.67 | 188.89 | 0.31 | -39.22 | 10.71 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 1.40 | 139.16 | 113.99 | 0.04 | -73.33 | 33.33 | 0.13 | -27.78 | 62.5 | 0.11 | -8.33 | -8.33 | 0 | 0 | 0 | 133.33 | -23.08 | -8.05 |
| 23Q1 (14) | 0.52 | 8.33 | 57.58 | -0.01 | 0.0 | 0 | -0.01 | -114.29 | 94.44 | -0.12 | -160.0 | -200.0 | 0.51 | 8.51 | 54.55 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.58 | 9.36 | 0 | 0.15 | 7.14 | 87.5 | 0.18 | 63.64 | 12.5 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 173.33 | -16.94 | 47.07 |
| 22Q4 (13) | 0.48 | 900.0 | 1300.0 | -0.01 | 0.0 | 98.61 | 0.07 | 116.28 | -89.23 | 0.2 | 385.71 | 600.0 | 0.47 | 771.43 | 161.84 | 0.01 | 0.0 | -98.59 | 0 | 0 | 0 | 0.53 | 7.49 | -98.64 | 0.14 | 7.69 | 100.0 | 0.11 | -45.0 | 57.14 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 208.70 | 1213.04 | 1091.3 |
| 22Q3 (12) | -0.06 | -120.69 | -400.0 | -0.01 | 0.0 | 92.86 | -0.43 | 0 | -377.78 | -0.07 | 22.22 | -16.67 | -0.07 | -125.0 | 41.67 | 0.01 | 0.0 | -93.33 | 0 | 0 | 0 | 0.50 | -23.88 | -94.83 | 0.13 | 333.33 | 44.44 | 0.2 | 150.0 | 66.67 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | -18.75 | -112.93 | -325.0 |
| 22Q2 (11) | 0.29 | -12.12 | 3.57 | -0.01 | 0 | 85.71 | 0 | 100.0 | 100.0 | -0.09 | -175.0 | -228.57 | 0.28 | -15.15 | 33.33 | 0.01 | 0 | -85.71 | 0 | 0 | 0 | 0.65 | 0 | -85.81 | 0.03 | -62.5 | 0.0 | 0.08 | -50.0 | 60.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 145.00 | 23.03 | -11.96 |
| 22Q1 (10) | 0.33 | 925.0 | 6.45 | 0 | 100.0 | -100.0 | -0.18 | -127.69 | 28.0 | 0.12 | 400.0 | 271.43 | 0.33 | 143.42 | 0.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.08 | 14.29 | 33.33 | 0.16 | 128.57 | 166.67 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 117.86 | 659.82 | -31.57 |
| 21Q4 (9) | -0.04 | -300.0 | -114.29 | -0.72 | -414.29 | -3500.0 | 0.65 | 822.22 | 3350.0 | -0.04 | 33.33 | -150.0 | -0.76 | -533.33 | -392.31 | 0.71 | 373.33 | 3450.0 | 0 | 0 | 0 | 39.44 | 310.22 | 3824.72 | 0.07 | -22.22 | -66.67 | 0.07 | -41.67 | -65.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | -21.05 | -352.63 | -124.06 |
| 21Q3 (8) | 0.02 | -92.86 | -94.59 | -0.14 | -100.0 | -250.0 | -0.09 | 65.38 | 43.75 | -0.06 | -185.71 | -400.0 | -0.12 | -157.14 | -136.36 | 0.15 | 114.29 | 275.0 | 0 | 0 | 0 | 9.62 | 108.79 | 260.58 | 0.09 | 200.0 | 0.0 | 0.12 | 140.0 | 50.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 8.33 | -94.94 | -95.5 |
| 21Q2 (7) | 0.28 | -9.68 | 833.33 | -0.07 | -450.0 | -600.0 | -0.26 | -4.0 | -471.43 | 0.07 | 200.0 | 16.67 | 0.21 | -36.36 | 950.0 | 0.07 | 133.33 | 600.0 | 0 | 0 | 0 | 4.61 | 117.98 | 226.97 | 0.03 | -50.0 | 120.0 | 0.05 | -16.67 | 162.5 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 164.71 | -4.36 | 119.61 |
| 21Q1 (6) | 0.31 | 10.71 | 34.78 | 0.02 | 200.0 | 166.67 | -0.25 | -1150.0 | 45.65 | -0.07 | -187.5 | 12.5 | 0.33 | 26.92 | 65.0 | 0.03 | 50.0 | 0.0 | 0 | 0 | 0 | 2.11 | 110.21 | 16.2 | 0.06 | -71.43 | -50.0 | 0.06 | -70.0 | -40.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 172.22 | 96.83 | 64.73 |
| 20Q4 (5) | 0.28 | -24.32 | -36.36 | -0.02 | 50.0 | -100.0 | -0.02 | 87.5 | 80.0 | 0.08 | 300.0 | 180.0 | 0.26 | -21.21 | -39.53 | 0.02 | -50.0 | 100.0 | 0 | 0 | 0 | 1.01 | -62.31 | 74.87 | 0.21 | 133.33 | 110.0 | 0.2 | 150.0 | 233.33 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 87.50 | -52.7 | -64.2 |
| 20Q3 (4) | 0.37 | 1133.33 | 0.0 | -0.04 | -300.0 | 0.0 | -0.16 | -328.57 | 0.0 | 0.02 | -66.67 | 0.0 | 0.33 | 1550.0 | 0.0 | 0.04 | 300.0 | 0.0 | 0 | 0 | 0.0 | 2.67 | 89.33 | 0.0 | 0.09 | 160.0 | 0.0 | 0.08 | 200.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0.0 | 185.00 | 146.67 | 0.0 |
| 20Q2 (3) | 0.03 | -86.96 | 0.0 | -0.01 | 66.67 | 0.0 | 0.07 | 115.22 | 0.0 | 0.06 | 175.0 | 0.0 | 0.02 | -90.0 | 0.0 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0.0 | 1.41 | -22.54 | 0.0 | -0.15 | -225.0 | 0.0 | -0.08 | -180.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0.0 | 75.00 | -28.26 | 0.0 |
| 20Q1 (2) | 0.23 | -47.73 | 0.0 | -0.03 | -200.0 | 0.0 | -0.46 | -360.0 | 0.0 | -0.08 | 20.0 | 0.0 | 0.2 | -53.49 | 0.0 | 0.03 | 200.0 | 0.0 | 0 | 0 | 0.0 | 1.82 | 216.36 | 0.0 | 0.12 | 20.0 | 0.0 | 0.1 | 66.67 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0.0 | 104.55 | -57.23 | 0.0 |
| 19Q4 (1) | 0.44 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 244.44 | 0.0 | 0.0 |
