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) | 1.37 | 52.22 | -0.33 | 0 | 8.15 | 0 | 0 | 0 | 1.04 | 246.67 | 0.33 | -45.0 | 0 | 0 | 5.44 | -55.15 | 0.99 | 20.73 | 0.8 | 23.08 | 0.2 | 17.65 | 0.01 | 0.0 | 135.64 | 25.09 |
| 2022 (9) | 0.9 | 73.08 | -0.6 | 0 | -0.64 | 0 | 0.01 | 0 | 0.3 | 114.29 | 0.6 | 62.16 | 0 | 0 | 12.12 | 34.64 | 0.82 | 32.26 | 0.65 | 32.65 | 0.17 | 21.43 | 0.01 | 0.0 | 108.43 | 33.46 |
| 2021 (8) | 0.52 | -27.78 | -0.38 | 0 | -1.08 | 0 | -0.03 | 0 | 0.14 | 0 | 0.37 | -77.16 | 0 | 0 | 9.00 | -76.44 | 0.62 | -18.42 | 0.49 | -23.44 | 0.14 | 16.67 | 0.01 | 0.0 | 81.25 | -13.11 |
| 2020 (7) | 0.72 | 0.0 | -1.62 | 0 | 0.76 | 0 | 0.04 | 0 | -0.9 | 0 | 1.62 | 980.0 | 0 | 0 | 38.21 | 982.55 | 0.76 | -3.8 | 0.64 | 0.0 | 0.12 | 9.09 | 0.01 | 0.0 | 93.51 | -1.3 |
| 2019 (6) | 0.72 | 5.88 | -0.22 | 0 | -0.5 | 0 | -0.01 | 0 | 0.5 | -13.79 | 0.15 | 114.29 | 0 | 0 | 3.53 | 107.73 | 0.79 | 14.49 | 0.64 | 12.28 | 0.11 | 10.0 | 0.01 | 0 | 94.74 | -6.66 |
| 2018 (5) | 0.68 | 70.0 | -0.1 | 0 | -0.54 | 0 | -0.03 | 0 | 0.58 | 93.33 | 0.07 | 75.0 | 0 | 0 | 1.70 | 67.78 | 0.69 | 4.55 | 0.57 | -5.0 | 0.1 | 0.0 | 0 | 0 | 101.49 | 77.61 |
| 2017 (4) | 0.4 | -41.18 | -0.1 | 0 | -0.57 | 0 | -0.02 | 0 | 0.3 | 0 | 0.04 | -95.79 | -0.01 | 0 | 1.01 | -95.82 | 0.66 | -9.59 | 0.6 | -4.76 | 0.1 | 0.0 | 0 | 0 | 57.14 | -38.66 |
| 2016 (3) | 0.68 | 61.9 | -0.96 | 0 | -0.53 | 0 | 0.02 | 0 | -0.28 | 0 | 0.95 | 1800.0 | 0 | 0 | 24.23 | 1741.84 | 0.73 | 2.82 | 0.63 | 1.61 | 0.1 | 0.0 | 0 | 0 | 93.15 | 59.69 |
| 2015 (2) | 0.42 | -49.4 | -0.89 | 0 | 1.29 | 0 | -0.05 | 0 | -0.47 | 0 | 0.05 | -61.54 | -0.83 | 0 | 1.32 | -63.36 | 0.71 | -14.46 | 0.62 | -13.89 | 0.1 | 11.11 | 0 | 0 | 58.33 | -43.07 |
| 2014 (1) | 0.83 | 5.06 | -0.26 | 0 | -0.23 | 0 | 0.02 | 100.0 | 0.57 | 18.75 | 0.13 | -56.67 | 0.01 | 0 | 3.59 | -62.41 | 0.83 | 5.06 | 0.72 | 9.09 | 0.09 | 12.5 | 0 | 0 | 102.47 | -2.72 |
| 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) | 0.15 | 7.14 | -68.75 | -0.02 | 66.67 | 66.67 | -0.67 | 0 | -116.88 | -0.01 | 50.0 | -200.0 | 0.13 | 62.5 | -69.05 | 0.02 | -71.43 | -66.67 | 0 | 0 | 0 | 1.33 | -71.43 | -67.11 | 0.28 | 12.0 | 16.67 | 0.21 | -8.7 | 23.53 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 57.69 | 15.38 | -73.56 |
| 24Q2 (19) | 0.14 | -12.5 | -33.33 | -0.06 | -50.0 | -20.0 | 0 | 0 | -100.0 | -0.02 | 0 | -100.0 | 0.08 | -33.33 | -50.0 | 0.07 | 133.33 | 40.0 | 0 | 0 | 0 | 4.67 | 153.56 | 44.67 | 0.25 | 4.17 | -7.41 | 0.23 | 15.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 50.00 | -21.88 | -33.33 |
| 24Q1 (18) | 0.16 | -57.89 | -46.67 | -0.04 | 71.43 | 50.0 | 0 | 0 | 0 | 0 | 100.0 | -100.0 | 0.12 | -50.0 | -45.45 | 0.03 | -76.92 | -62.5 | 0 | 0 | 0 | 1.84 | -78.06 | -65.72 | 0.24 | 20.0 | -14.29 | 0.2 | 11.11 | -9.09 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 64.00 | -61.26 | -42.4 |
| 23Q4 (17) | 0.38 | -20.83 | 65.22 | -0.14 | -133.33 | -366.67 | 0 | -100.0 | 0 | -0.02 | -300.0 | 0 | 0.24 | -42.86 | 20.0 | 0.13 | 116.67 | 333.33 | 0 | 0 | 0 | 8.39 | 106.88 | 294.19 | 0.2 | -16.67 | -13.04 | 0.18 | 5.88 | -5.26 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 165.22 | -24.28 | 72.4 |
| 23Q3 (16) | 0.48 | 128.57 | 65.52 | -0.06 | -20.0 | 76.0 | 3.97 | -5.02 | 1002.27 | 0.01 | 200.0 | 0 | 0.42 | 162.5 | 950.0 | 0.06 | 20.0 | -76.0 | 0 | 0 | 0 | 4.05 | 25.68 | -79.41 | 0.24 | -11.11 | 0.0 | 0.17 | -26.09 | -10.53 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | 218.18 | 190.91 | 73.04 |
| 23Q2 (15) | 0.21 | -30.0 | -16.0 | -0.05 | 37.5 | 79.17 | 4.18 | 0 | 0 | -0.01 | -200.0 | 0.0 | 0.16 | -27.27 | 1500.0 | 0.05 | -37.5 | -79.17 | 0 | 0 | 0 | 3.23 | -39.92 | -84.27 | 0.27 | -3.57 | 50.0 | 0.23 | 4.55 | 64.29 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | 75.00 | -32.5 | -46.0 |
| 23Q1 (14) | 0.3 | 30.43 | 130.77 | -0.08 | -166.67 | 0.0 | 0 | 0 | 100.0 | 0.01 | 0 | -50.0 | 0.22 | 10.0 | 340.0 | 0.08 | 166.67 | 0.0 | 0 | 0 | 0 | 5.37 | 152.35 | -26.17 | 0.28 | 21.74 | 75.0 | 0.22 | 15.79 | 69.23 | 0.05 | 0.0 | 25.0 | 0 | 0 | 0 | 111.11 | 15.94 | 45.3 |
| 22Q4 (13) | 0.23 | -20.69 | 130.0 | -0.03 | 88.0 | -200.0 | 0 | 100.0 | 0 | 0 | 0 | 0 | 0.2 | 400.0 | 122.22 | 0.03 | -88.0 | 0 | 0 | 0 | 0 | 2.13 | -89.19 | 0 | 0.23 | -4.17 | 43.75 | 0.19 | 0.0 | 46.15 | 0.05 | 25.0 | 25.0 | 0 | 0 | 0 | 95.83 | -23.99 | 62.92 |
| 22Q3 (12) | 0.29 | 16.0 | -3.33 | -0.25 | -4.17 | -150.0 | -0.44 | 0 | 0 | 0 | 100.0 | 100.0 | 0.04 | 300.0 | -80.0 | 0.25 | 4.17 | 150.0 | 0 | 0 | 0 | 19.69 | -4.04 | 96.85 | 0.24 | 33.33 | 41.18 | 0.19 | 35.71 | 46.15 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0 | 126.09 | -9.22 | -28.55 |
| 22Q2 (11) | 0.25 | 92.31 | 733.33 | -0.24 | -200.0 | -166.67 | 0 | 100.0 | 100.0 | -0.01 | -150.0 | 50.0 | 0.01 | -80.0 | 116.67 | 0.24 | 200.0 | 166.67 | 0 | 0 | 0 | 20.51 | 182.05 | 125.64 | 0.18 | 12.5 | 12.5 | 0.14 | 7.69 | 7.69 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 138.89 | 81.62 | 640.74 |
| 22Q1 (10) | 0.13 | 30.0 | 44.44 | -0.08 | -700.0 | 55.56 | -0.2 | 0 | 60.0 | 0.02 | 0 | 0 | 0.05 | -44.44 | 155.56 | 0.08 | 0 | -55.56 | 0 | 0 | 0 | 7.27 | 0 | -57.17 | 0.16 | 0.0 | 23.08 | 0.13 | 0.0 | 30.0 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 76.47 | 30.0 | 10.46 |
| 21Q4 (9) | 0.1 | -66.67 | -9.09 | -0.01 | 90.0 | 66.67 | 0 | 0 | 100.0 | 0 | 100.0 | -100.0 | 0.09 | -55.0 | 12.5 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.16 | -5.88 | -5.88 | 0.13 | 0.0 | 0.0 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 58.82 | -66.67 | -14.44 |
| 21Q3 (8) | 0.3 | 900.0 | 0 | -0.1 | -11.11 | 92.42 | 0 | 100.0 | -100.0 | -0.01 | 50.0 | 0.0 | 0.2 | 433.33 | 115.15 | 0.1 | 11.11 | -93.2 | 0 | 0 | -100.0 | 10.00 | 10.0 | -92.86 | 0.17 | 6.25 | -5.56 | 0.13 | 0.0 | -7.14 | 0.04 | 33.33 | 33.33 | 0 | 0 | 0 | 176.47 | 841.18 | 0 |
| 21Q2 (7) | 0.03 | -66.67 | -92.68 | -0.09 | 50.0 | 18.18 | -0.58 | -16.0 | 0 | -0.02 | 0 | -100.0 | -0.06 | 33.33 | -120.0 | 0.09 | -50.0 | -18.18 | 0 | 0 | 0 | 9.09 | -46.46 | -19.83 | 0.16 | 23.08 | -11.11 | 0.13 | 30.0 | -27.78 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 18.75 | -72.92 | -90.4 |
| 21Q1 (6) | 0.09 | -18.18 | -55.0 | -0.18 | -500.0 | -12.5 | -0.5 | -150.0 | -433.33 | 0 | -100.0 | -100.0 | -0.09 | -212.5 | -325.0 | 0.18 | 350.0 | 1700.0 | 0 | 0 | 100.0 | 16.98 | 337.26 | 1903.77 | 0.13 | -23.53 | -43.48 | 0.1 | -23.08 | -44.44 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 69.23 | 0.7 | -27.31 |
| 20Q4 (5) | 0.11 | 0 | -57.69 | -0.03 | 97.73 | -50.0 | -0.2 | -124.69 | 0 | 0.01 | 200.0 | -96.15 | 0.08 | 106.06 | -66.67 | 0.04 | -97.28 | 100.0 | 0 | -100.0 | 0 | 3.88 | -97.23 | 140.78 | 0.17 | -5.56 | -37.04 | 0.13 | -7.14 | -40.91 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 68.75 | 0 | -33.89 |
| 20Q3 (4) | 0 | -100.0 | 0.0 | -1.32 | -1100.0 | 0.0 | 0.81 | 0 | 0.0 | -0.01 | 0.0 | 0.0 | -1.32 | -540.0 | 0.0 | 1.47 | 1236.36 | 0.0 | 0.15 | 0 | 0.0 | 140.00 | 1134.55 | 0.0 | 0.18 | 0.0 | 0.0 | 0.14 | -22.22 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 20Q2 (3) | 0.41 | 105.0 | 0.0 | -0.11 | 31.25 | 0.0 | 0 | -100.0 | 0.0 | -0.01 | -120.0 | 0.0 | 0.3 | 650.0 | 0.0 | 0.11 | 1000.0 | 0.0 | 0 | 100.0 | 0.0 | 11.34 | 1238.14 | 0.0 | 0.18 | -21.74 | 0.0 | 0.18 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 195.24 | 105.0 | 0.0 |
| 20Q1 (2) | 0.2 | -23.08 | 0.0 | -0.16 | -700.0 | 0.0 | 0.15 | 0 | 0.0 | 0.05 | -80.77 | 0.0 | 0.04 | -83.33 | 0.0 | 0.01 | -50.0 | 0.0 | -0.15 | 0 | 0.0 | 0.85 | -47.46 | 0.0 | 0.23 | -14.81 | 0.0 | 0.18 | -18.18 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | 95.24 | -8.42 | 0.0 |
| 19Q4 (1) | 0.26 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.61 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 104.00 | 0.0 | 0.0 |
