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) | 3.54 | 398.59 | -1.02 | 0 | -0.95 | 0 | -0.13 | 0 | 2.52 | 0 | 0.73 | -37.61 | 0 | 0 | 3.69 | -39.78 | 1.68 | 9.8 | 1.61 | 18.38 | 0.59 | 47.5 | 0.07 | 16.67 | 155.95 | 299.75 |
| 2022 (9) | 0.71 | 208.7 | -1.29 | 0 | -0.69 | 0 | 0.01 | 0 | -0.58 | 0 | 1.17 | 254.55 | -0.07 | 0 | 6.12 | 162.94 | 1.53 | 131.82 | 1.36 | 78.95 | 0.4 | -4.76 | 0.06 | 0.0 | 39.01 | 110.32 |
| 2021 (8) | 0.23 | -30.3 | 0.21 | 0 | -0.65 | 0 | -0.03 | 0 | 0.44 | 0 | 0.33 | -2.94 | -0.03 | 0 | 2.33 | -9.31 | 0.66 | 22.22 | 0.76 | 15.15 | 0.42 | -2.33 | 0.06 | 20.0 | 18.55 | -35.92 |
| 2020 (7) | 0.33 | -87.16 | -0.85 | 0 | -1.03 | 0 | -0.02 | 0 | -0.52 | 0 | 0.34 | -56.41 | 0 | 0 | 2.57 | -41.38 | 0.54 | -50.0 | 0.66 | -35.92 | 0.43 | 13.16 | 0.05 | 25.0 | 28.95 | -83.67 |
| 2019 (6) | 2.57 | 154.46 | -1.03 | 0 | -0.86 | 0 | 0.11 | 0 | 1.54 | 108.11 | 0.78 | 129.41 | -0.01 | 0 | 4.38 | 112.68 | 1.08 | 66.15 | 1.03 | 33.77 | 0.38 | 22.58 | 0.04 | 33.33 | 177.24 | 94.79 |
| 2018 (5) | 1.01 | 2.02 | -0.27 | 0 | -0.4 | 0 | -0.05 | 0 | 0.74 | 2.78 | 0.34 | 112.5 | -0.01 | 0 | 2.06 | 70.05 | 0.65 | 150.0 | 0.77 | 156.67 | 0.31 | -6.06 | 0.03 | 0.0 | 90.99 | -39.34 |
| 2017 (4) | 0.99 | 0 | -0.27 | 0 | -1.21 | 0 | 0 | 0 | 0.72 | 176.92 | 0.16 | -48.39 | 0 | 0 | 1.21 | -53.27 | 0.26 | -16.13 | 0.3 | -25.0 | 0.33 | 0.0 | 0.03 | 0.0 | 150.00 | 0 |
| 2016 (3) | -0.04 | 0 | 0.3 | 0 | -1.15 | 0 | 0.02 | 0 | 0.26 | -73.74 | 0.31 | -50.0 | 0.06 | 0 | 2.59 | -55.14 | 0.31 | 416.67 | 0.4 | 37.93 | 0.33 | 50.0 | 0.03 | 0.0 | -5.26 | 0 |
| 2015 (2) | 1.05 | -3.67 | -0.06 | 0 | -0.25 | 0 | -0.01 | 0 | 0.99 | 175.0 | 0.62 | 675.0 | -0.09 | 0 | 5.77 | 783.96 | 0.06 | -77.78 | 0.29 | -32.56 | 0.22 | 10.0 | 0.03 | 50.0 | 194.44 | 15.95 |
| 2014 (1) | 1.09 | 45.33 | -0.73 | 0 | -0.47 | 0 | 0.01 | -66.67 | 0.36 | -71.2 | 0.08 | -61.9 | 0.02 | 0 | 0.65 | -60.75 | 0.27 | -12.9 | 0.43 | -18.87 | 0.2 | 5.26 | 0.02 | -33.33 | 167.69 | 67.69 |
| 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) | 0.86 | 50.88 | -27.12 | 0.57 | 328.0 | -1.72 | -1.08 | -5300.0 | -17.39 | 0 | -100.0 | 100.0 | 1.43 | 346.88 | -18.75 | 0.05 | 400.0 | -61.54 | -0.05 | -66.67 | -150.0 | 0.99 | 336.63 | -62.83 | 0.52 | 36.84 | 36.84 | 0.49 | 13.95 | 13.95 | 0.18 | 0.0 | 20.0 | 0.02 | 0.0 | 0.0 | 124.64 | 37.76 | -36.62 |
| 24Q2 (19) | 0.57 | 26.67 | -62.99 | -0.25 | 70.59 | 75.49 | -0.02 | 0.0 | 90.91 | 0.03 | -40.0 | 200.0 | 0.32 | 180.0 | -38.46 | 0.01 | -50.0 | -80.0 | -0.03 | 25.0 | 50.0 | 0.23 | -45.12 | -76.1 | 0.38 | 22.58 | -29.63 | 0.43 | 10.26 | -30.65 | 0.18 | 0.0 | 20.0 | 0.02 | 0.0 | 0.0 | 90.48 | 18.62 | -53.59 |
| 24Q1 (18) | 0.45 | -53.61 | 400.0 | -0.85 | -70.0 | -962.5 | -0.02 | 0.0 | -110.53 | 0.05 | 171.43 | 150.0 | -0.4 | -185.11 | -73.91 | 0.02 | -95.45 | -81.82 | -0.04 | -125.0 | 50.0 | 0.41 | -95.76 | -80.69 | 0.31 | 72.22 | -45.61 | 0.39 | 387.5 | -17.02 | 0.18 | 12.5 | 28.57 | 0.02 | 0.0 | 0.0 | 76.27 | -79.56 | 420.34 |
| 23Q4 (17) | 0.97 | -17.8 | 10.23 | -0.5 | -186.21 | 21.88 | -0.02 | 97.83 | 95.0 | -0.07 | -16.67 | 0 | 0.47 | -73.3 | 95.83 | 0.44 | 238.46 | 4.76 | 0.16 | 900.0 | 60.0 | 9.73 | 265.42 | 18.67 | 0.18 | -52.63 | -56.1 | 0.08 | -81.4 | -77.14 | 0.16 | 6.67 | 33.33 | 0.02 | 0.0 | 100.0 | 373.08 | 89.7 | 103.5 |
| 23Q3 (16) | 1.18 | -23.38 | 218.92 | 0.58 | 156.86 | 248.72 | -0.92 | -318.18 | -228.57 | -0.06 | -100.0 | -700.0 | 1.76 | 238.46 | 8900.0 | 0.13 | 160.0 | -76.79 | -0.02 | 66.67 | -111.76 | 2.66 | 180.78 | -75.41 | 0.38 | -29.63 | -9.52 | 0.43 | -30.65 | 2.38 | 0.15 | 0.0 | 50.0 | 0.02 | 0.0 | 100.0 | 196.67 | 0.89 | 181.71 |
| 23Q2 (15) | 1.54 | 1126.67 | 327.78 | -1.02 | -1175.0 | -308.0 | -0.22 | -215.79 | -120.0 | -0.03 | -250.0 | 0.0 | 0.52 | 326.09 | 372.73 | 0.05 | -54.55 | -54.55 | -0.06 | 25.0 | 57.14 | 0.95 | -55.67 | -58.08 | 0.54 | -5.26 | 22.73 | 0.62 | 31.91 | 63.16 | 0.15 | 7.14 | 66.67 | 0.02 | 0.0 | 100.0 | 194.94 | 918.73 | 159.92 |
| 23Q1 (14) | -0.15 | -117.05 | 83.33 | -0.08 | 87.5 | -300.0 | 0.19 | 147.5 | 90.0 | 0.02 | 0 | 0.0 | -0.23 | -195.83 | 75.0 | 0.11 | -73.81 | 37.5 | -0.08 | -180.0 | 60.0 | 2.14 | -73.91 | 6.2 | 0.57 | 39.02 | 119.23 | 0.47 | 34.29 | 123.81 | 0.14 | 16.67 | 55.56 | 0.02 | 100.0 | 100.0 | -23.81 | -112.99 | 91.8 |
| 22Q4 (13) | 0.88 | 137.84 | 1000.0 | -0.64 | -64.1 | -204.76 | -0.4 | -42.86 | 0 | 0 | -100.0 | 100.0 | 0.24 | 1300.0 | 284.62 | 0.42 | -25.0 | 100.0 | 0.1 | -41.18 | 400.0 | 8.20 | -24.27 | 56.25 | 0.41 | -2.38 | 115.79 | 0.35 | -16.67 | 105.88 | 0.12 | 20.0 | 20.0 | 0.01 | 0.0 | 0.0 | 183.33 | 162.61 | 541.67 |
| 22Q3 (12) | 0.37 | 2.78 | 8.82 | -0.39 | -56.0 | 0 | -0.28 | -180.0 | 56.25 | 0.01 | 133.33 | 150.0 | -0.02 | -118.18 | -105.88 | 0.56 | 409.09 | 1300.0 | 0.17 | 221.43 | 666.67 | 10.83 | 378.57 | 934.43 | 0.42 | -4.55 | 162.5 | 0.42 | 10.53 | 75.0 | 0.1 | 11.11 | 0.0 | 0.01 | 0.0 | 0.0 | 69.81 | -6.92 | -28.14 |
| 22Q2 (11) | 0.36 | 140.0 | 289.47 | -0.25 | -1150.0 | -733.33 | -0.1 | -200.0 | 0 | -0.03 | -250.0 | 0 | 0.11 | 111.96 | 150.0 | 0.11 | 37.5 | 120.0 | -0.14 | 30.0 | -1500.0 | 2.26 | 12.32 | 62.51 | 0.44 | 69.23 | 100.0 | 0.38 | 80.95 | 111.11 | 0.09 | 0.0 | -18.18 | 0.01 | 0.0 | -50.0 | 75.00 | 125.83 | 222.37 |
| 22Q1 (10) | -0.9 | -1225.0 | -8900.0 | -0.02 | 90.48 | -104.44 | 0.1 | 0 | 0 | 0.02 | 200.0 | 100.0 | -0.92 | -607.69 | -309.09 | 0.08 | -61.9 | 166.67 | -0.2 | -1100.0 | -566.67 | 2.02 | -61.62 | 86.06 | 0.26 | 36.84 | 188.89 | 0.21 | 23.53 | 31.25 | 0.09 | -10.0 | -18.18 | 0.01 | 0.0 | -50.0 | -290.32 | -1116.13 | -8319.35 |
| 21Q4 (9) | 0.08 | -76.47 | -73.33 | -0.21 | 0 | 74.07 | 0 | 100.0 | 0 | -0.02 | 0.0 | -100.0 | -0.13 | -138.24 | 74.51 | 0.21 | 425.0 | 110.0 | 0.02 | 166.67 | 100.0 | 5.25 | 401.37 | 41.22 | 0.19 | 18.75 | 1050.0 | 0.17 | -29.17 | 112.5 | 0.1 | 0.0 | -9.09 | 0.01 | 0.0 | -50.0 | 28.57 | -70.59 | -80.0 |
| 21Q3 (8) | 0.34 | 278.95 | 47.83 | 0 | 100.0 | -100.0 | -0.64 | 0 | 37.25 | -0.02 | 0 | 0.0 | 0.34 | 254.55 | -40.35 | 0.04 | -20.0 | -78.95 | -0.03 | -400.0 | -200.0 | 1.05 | -24.82 | -81.65 | 0.16 | -27.27 | 14.29 | 0.24 | 33.33 | 84.62 | 0.1 | -9.09 | -9.09 | 0.01 | -50.0 | 0.0 | 97.14 | 258.5 | 5.59 |
| 21Q2 (7) | -0.19 | -1800.0 | -195.0 | -0.03 | -106.67 | 94.55 | 0 | 0 | 100.0 | 0 | -100.0 | 100.0 | -0.22 | -150.0 | 37.14 | 0.05 | 66.67 | 66.67 | 0.01 | 133.33 | 150.0 | 1.39 | 28.6 | 63.42 | 0.22 | 144.44 | 15.79 | 0.18 | 12.5 | -28.0 | 0.11 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | -61.29 | -1677.42 | -213.39 |
| 21Q1 (6) | -0.01 | -103.33 | 97.44 | 0.45 | 155.56 | 150.0 | 0 | 0 | 0 | 0.01 | 200.0 | -50.0 | 0.44 | 186.27 | 309.52 | 0.03 | -70.0 | 200.0 | -0.03 | -400.0 | -50.0 | 1.08 | -70.87 | 301.81 | 0.09 | 550.0 | -60.87 | 0.16 | 100.0 | -20.0 | 0.11 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | -3.45 | -102.41 | 97.17 |
| 20Q4 (5) | 0.3 | 30.43 | -63.41 | -0.81 | -338.24 | -331.43 | 0 | 100.0 | 0 | -0.01 | 50.0 | 66.67 | -0.51 | -189.47 | -143.59 | 0.1 | -47.37 | -28.57 | 0.01 | -66.67 | -50.0 | 3.72 | -34.85 | 15.24 | -0.02 | -114.29 | -108.7 | 0.08 | -38.46 | -60.0 | 0.11 | 0.0 | 0.0 | 0.02 | 100.0 | 100.0 | 142.86 | 55.28 | -44.25 |
| 20Q3 (4) | 0.23 | 15.0 | 0.0 | 0.34 | 161.82 | 0.0 | -1.02 | -10100.0 | 0.0 | -0.02 | -100.0 | 0.0 | 0.57 | 262.86 | 0.0 | 0.19 | 533.33 | 0.0 | 0.03 | 250.0 | 0.0 | 5.71 | 569.47 | 0.0 | 0.14 | -26.32 | 0.0 | 0.13 | -48.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 92.00 | 70.2 | 0.0 |
| 20Q2 (3) | 0.2 | 151.28 | 0.0 | -0.55 | -405.56 | 0.0 | -0.01 | 0 | 0.0 | -0.01 | -150.0 | 0.0 | -0.35 | -66.67 | 0.0 | 0.03 | 200.0 | 0.0 | -0.02 | 0.0 | 0.0 | 0.85 | 216.19 | 0.0 | 0.19 | -17.39 | 0.0 | 0.25 | 25.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 54.05 | 144.35 | 0.0 |
| 20Q1 (2) | -0.39 | -147.56 | 0.0 | 0.18 | -48.57 | 0.0 | 0 | 0 | 0.0 | 0.02 | 166.67 | 0.0 | -0.21 | -117.95 | 0.0 | 0.01 | -92.86 | 0.0 | -0.02 | -200.0 | 0.0 | 0.27 | -91.64 | 0.0 | 0.23 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -121.88 | -147.56 | 0.0 |
| 19Q4 (1) | 0.82 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 1.17 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 3.23 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 256.25 | 0.0 | 0.0 |
