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) | 3.63 | -15.78 | -14.67 | 0 | 10.56 | 0 | 0.26 | 85.71 | -11.04 | 0 | 0.63 | 250.0 | 0 | 0 | 3.64 | 371.58 | 2.05 | -67.56 | 2.61 | -54.21 | 0.22 | 29.41 | 0.02 | -33.33 | 127.37 | 74.36 |
| 2022 (9) | 4.31 | -38.07 | -0.31 | 0 | -4.17 | 0 | 0.14 | 0 | 4.0 | 34.23 | 0.18 | 63.64 | 0 | 0 | 0.77 | 93.21 | 6.32 | -18.45 | 5.7 | -9.24 | 0.17 | 13.33 | 0.03 | -50.0 | 73.05 | -31.88 |
| 2021 (8) | 6.96 | 66.51 | -3.98 | 0 | -2.21 | 0 | -1.27 | 0 | 2.98 | 35.45 | 0.11 | 175.0 | 0 | 0 | 0.40 | 94.9 | 7.75 | 81.5 | 6.28 | 92.64 | 0.15 | 25.0 | 0.06 | -25.0 | 107.24 | -11.23 |
| 2020 (7) | 4.18 | 87.44 | -1.98 | 0 | -1.86 | 0 | 0.1 | -62.96 | 2.2 | 70.54 | 0.04 | 33.33 | 0 | 0 | 0.20 | 12.45 | 4.27 | 27.08 | 3.26 | 16.01 | 0.12 | 50.0 | 0.08 | 33.33 | 120.81 | 59.81 |
| 2019 (6) | 2.23 | 58.16 | -0.94 | 0 | -1.82 | 0 | 0.27 | 0 | 1.29 | 0 | 0.03 | -91.43 | 0 | 0 | 0.18 | -92.37 | 3.36 | 21.74 | 2.81 | 9.34 | 0.08 | 33.33 | 0.06 | 200.0 | 75.59 | 42.07 |
| 2018 (5) | 1.41 | 67.86 | -2.84 | 0 | 1.37 | 0 | -1.05 | 0 | -1.43 | 0 | 0.35 | 3400.0 | 0 | 0 | 2.39 | 2328.77 | 2.76 | 87.76 | 2.57 | 112.4 | 0.06 | -14.29 | 0.02 | 100.0 | 53.21 | -18.29 |
| 2017 (4) | 0.84 | 82.61 | 0.05 | 0 | -0.23 | 0 | -0.01 | 0 | 0.89 | 0 | 0.01 | 0.0 | 0 | 0 | 0.10 | -39.78 | 1.47 | 286.84 | 1.21 | 278.12 | 0.07 | 0.0 | 0.01 | 0.0 | 65.12 | -43.38 |
| 2016 (3) | 0.46 | 0 | -0.51 | 0 | -0.14 | 0 | -0.02 | 0 | -0.05 | 0 | 0.01 | -90.0 | 0 | 0 | 0.16 | -91.86 | 0.38 | 0 | 0.32 | 3100.0 | 0.07 | 0.0 | 0.01 | 0.0 | 115.00 | 0 |
| 2015 (2) | -0.29 | 0 | -0.23 | 0 | -0.75 | 0 | 0.01 | 0.0 | -0.52 | 0 | 0.1 | -92.91 | 0 | 0 | 2.00 | -91.33 | -0.06 | 0 | 0.01 | -96.3 | 0.07 | 75.0 | 0.01 | -66.67 | -322.22 | 0 |
| 2014 (1) | 0.74 | -44.36 | -1.05 | 0 | 0.58 | 0 | 0.01 | 0 | -0.31 | 0 | 1.41 | 14000.0 | 0 | 0 | 23.11 | 15017.05 | 0.12 | -40.0 | 0.27 | 8.0 | 0.04 | -20.0 | 0.03 | 0.0 | 217.65 | -46.0 |
| 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) | 1.1 | 214.29 | -35.29 | 2.36 | 182.52 | 3.96 | -2.11 | -10450.0 | 50.82 | 0.3 | 900.0 | 2900.0 | 3.46 | 237.85 | -12.85 | 0.11 | 37.5 | -76.09 | 0 | 0 | 0 | 2.53 | 39.4 | -74.87 | 0.54 | -1.82 | 50.0 | 0.39 | -56.67 | -55.68 | 0.07 | 16.67 | 40.0 | 0.01 | 0.0 | 0.0 | 234.04 | 548.63 | 29.41 |
| 24Q2 (19) | 0.35 | -73.88 | -77.99 | -2.86 | -593.1 | -276.32 | -0.02 | 0.0 | 0.0 | 0.03 | 117.65 | -25.0 | -2.51 | -230.73 | -402.41 | 0.08 | 0 | 166.67 | 0 | 0 | 0 | 1.82 | 0 | 183.64 | 0.55 | 52.78 | -38.89 | 0.9 | -21.74 | -15.89 | 0.06 | 20.0 | 0.0 | 0.01 | 0.0 | 0 | 36.08 | -67.42 | -74.36 |
| 24Q1 (18) | 1.34 | 509.09 | 1016.67 | 0.58 | 1260.0 | 103.6 | -0.02 | 0.0 | -100.13 | -0.17 | -194.44 | -666.67 | 1.92 | 1029.41 | 112.0 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.36 | 33.33 | -30.77 | 1.15 | 3733.33 | 82.54 | 0.05 | 0.0 | -16.67 | 0.01 | 0.0 | 0 | 110.74 | -54.7 | 536.78 |
| 23Q4 (17) | 0.22 | -87.06 | 111.83 | -0.05 | -102.2 | 92.19 | -0.02 | 99.53 | -100.0 | 0.18 | 1700.0 | 63.64 | 0.17 | -95.72 | 106.8 | 0.12 | -73.91 | 50.0 | 0 | 0 | 0 | 2.77 | -72.53 | 29.21 | 0.27 | -25.0 | -63.51 | 0.03 | -96.59 | -93.33 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 244.44 | 35.16 | 165.71 |
| 23Q3 (16) | 1.7 | 6.92 | 95.4 | 2.27 | 398.68 | -39.63 | -4.29 | -21350.0 | -2.88 | 0.01 | -75.0 | 125.0 | 3.97 | 378.31 | -14.25 | 0.46 | 1433.33 | 2200.0 | 0 | 0 | 0 | 10.09 | 1473.68 | 2290.79 | 0.36 | -60.0 | -71.2 | 0.88 | -17.76 | -40.54 | 0.05 | -16.67 | 25.0 | 0.01 | 0 | 0.0 | 180.85 | 28.53 | 218.05 |
| 23Q2 (15) | 1.59 | 1225.0 | -27.4 | -0.76 | 95.29 | 42.86 | -0.02 | -100.13 | 33.33 | 0.04 | 33.33 | -33.33 | 0.83 | 105.19 | -3.49 | 0.03 | 200.0 | 50.0 | 0 | 0 | 0 | 0.64 | 141.67 | 141.03 | 0.9 | 73.08 | -57.55 | 1.07 | 69.84 | -39.89 | 0.06 | 0.0 | 50.0 | 0 | 0 | -100.0 | 140.71 | 709.07 | 17.58 |
| 23Q1 (14) | 0.12 | 106.45 | -96.14 | -16.12 | -2418.75 | -663.98 | 14.89 | 149000.0 | 49533.33 | 0.03 | -72.73 | 50.0 | -16.0 | -540.0 | -1700.0 | 0.01 | -87.5 | -83.33 | 0 | 0 | 0 | 0.27 | -87.63 | -67.46 | 0.52 | -29.73 | -76.36 | 0.63 | 40.0 | -68.18 | 0.06 | 20.0 | 50.0 | 0 | 0 | -100.0 | 17.39 | 104.68 | -88.65 |
| 22Q4 (13) | -1.86 | -313.79 | -172.94 | -0.64 | -117.02 | 86.27 | -0.01 | 99.76 | -106.67 | 0.11 | 375.0 | 83.33 | -2.5 | -154.0 | -18.48 | 0.08 | 300.0 | 300.0 | 0 | 0 | 0 | 2.14 | 408.31 | 672.12 | 0.74 | -40.8 | -56.98 | 0.45 | -69.59 | -70.59 | 0.05 | 25.0 | 25.0 | 0 | -100.0 | -100.0 | -372.00 | -754.21 | -330.49 |
| 22Q3 (12) | 0.87 | -60.27 | -63.75 | 3.76 | 382.71 | 238.74 | -4.17 | -13800.0 | -79.74 | -0.04 | -166.67 | 92.73 | 4.63 | 438.37 | 31.91 | 0.02 | 0.0 | -71.43 | 0 | 0 | 0 | 0.42 | 58.65 | -54.43 | 1.25 | -41.04 | -48.56 | 1.48 | -16.85 | -24.1 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 56.86 | -52.48 | -52.61 |
| 22Q2 (11) | 2.19 | -29.58 | 298.18 | -1.33 | 36.97 | -243.01 | -0.03 | -200.0 | -50.0 | 0.06 | 200.0 | 107.5 | 0.86 | -14.0 | -41.89 | 0.02 | -66.67 | 0.0 | 0 | 0 | 0 | 0.27 | -67.38 | -6.78 | 2.12 | -3.64 | -4.5 | 1.78 | -10.1 | 5.33 | 0.04 | 0.0 | 33.33 | 0.01 | 0.0 | -50.0 | 119.67 | -21.89 | 278.6 |
| 22Q1 (10) | 3.11 | 21.96 | 113.01 | -2.11 | 54.72 | -54.01 | 0.03 | -80.0 | 400.0 | 0.02 | -66.67 | 0.0 | 1.0 | 147.39 | 1011.11 | 0.06 | 200.0 | 0 | 0 | 0 | 0 | 0.82 | 193.48 | 0 | 2.2 | 27.91 | 59.42 | 1.98 | 29.41 | 78.38 | 0.04 | 0.0 | 0.0 | 0.01 | 0.0 | -50.0 | 153.20 | -5.07 | 22.77 |
| 21Q4 (9) | 2.55 | 6.25 | 107.32 | -4.66 | -519.82 | -198.72 | 0.15 | 106.47 | 15.38 | 0.06 | 110.91 | 250.0 | -2.11 | -160.11 | -539.39 | 0.02 | -71.43 | 100.0 | 0 | 0 | 0 | 0.28 | -70.0 | 54.44 | 1.72 | -29.22 | 33.33 | 1.53 | -21.54 | 62.77 | 0.04 | 0.0 | 33.33 | 0.01 | 0.0 | -50.0 | 161.39 | 34.49 | 29.9 |
| 21Q3 (8) | 2.4 | 336.36 | 361.54 | 1.11 | 19.35 | -54.32 | -2.32 | -11500.0 | -18.37 | -0.55 | 31.25 | -885.71 | 3.51 | 137.16 | 18.98 | 0.07 | 250.0 | 250.0 | 0 | 0 | 0 | 0.93 | 224.54 | 137.96 | 2.43 | 9.46 | 122.94 | 1.95 | 15.38 | 137.8 | 0.04 | 33.33 | 33.33 | 0.01 | -50.0 | -50.0 | 120.00 | 279.64 | 100.77 |
| 21Q2 (7) | 0.55 | -62.33 | -63.09 | 0.93 | 167.88 | 142.08 | -0.02 | -100.0 | 0.0 | -0.8 | -4100.0 | 0 | 1.48 | 1544.44 | 305.56 | 0.02 | 0 | 100.0 | 0 | 0 | 0 | 0.29 | 0 | 52.35 | 2.22 | 60.87 | 85.0 | 1.69 | 52.25 | 94.25 | 0.03 | -25.0 | 0.0 | 0.02 | 0.0 | 0.0 | 31.61 | -74.67 | -80.48 |
| 21Q1 (6) | 1.46 | 18.7 | 55.32 | -1.37 | 12.18 | -114.06 | -0.01 | -107.69 | 0.0 | 0.02 | 150.0 | -71.43 | 0.09 | 127.27 | -70.0 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 1.38 | 6.98 | 100.0 | 1.11 | 18.09 | 76.19 | 0.04 | 33.33 | 100.0 | 0.02 | 0.0 | 0.0 | 124.79 | 0.44 | -11.06 |
| 20Q4 (5) | 1.23 | 136.54 | 50.0 | -1.56 | -164.2 | 33.05 | 0.13 | 106.63 | 1400.0 | -0.04 | -157.14 | -180.0 | -0.33 | -111.19 | 78.15 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 0.18 | -53.78 | 0 | 1.29 | 18.35 | 51.76 | 0.94 | 14.63 | 54.1 | 0.03 | 0.0 | 50.0 | 0.02 | 0.0 | 0.0 | 124.24 | 107.87 | -1.52 |
| 20Q3 (4) | 0.52 | -65.1 | 0.0 | 2.43 | 209.95 | 0.0 | -1.96 | -9700.0 | 0.0 | 0.07 | 0 | 0.0 | 2.95 | 509.72 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0.39 | 107.78 | 0.0 | 1.09 | -9.17 | 0.0 | 0.82 | -5.75 | 0.0 | 0.03 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 59.77 | -63.09 | 0.0 |
| 20Q2 (3) | 1.49 | 58.51 | 0.0 | -2.21 | -245.31 | 0.0 | -0.02 | -100.0 | 0.0 | 0 | -100.0 | 0.0 | -0.72 | -340.0 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 0.19 | 0 | 0.0 | 1.2 | 73.91 | 0.0 | 0.87 | 38.1 | 0.0 | 0.03 | 50.0 | 0.0 | 0.02 | 0.0 | 0.0 | 161.96 | 15.44 | 0.0 |
| 20Q1 (2) | 0.94 | 14.63 | 0.0 | -0.64 | 72.53 | 0.0 | -0.01 | 0.0 | 0.0 | 0.07 | 40.0 | 0.0 | 0.3 | 119.87 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.69 | -18.82 | 0.0 | 0.63 | 3.28 | 0.0 | 0.02 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 140.30 | 11.21 | 0.0 |
| 19Q4 (1) | 0.82 | 0.0 | 0.0 | -2.33 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -1.51 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.85 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 126.15 | 0.0 | 0.0 |
