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) | 5.08 | 80.14 | -2.27 | 0 | -2.22 | 0 | -0.12 | 0 | 2.81 | 123.02 | 2.84 | 95.86 | 0 | 0 | 7.67 | 102.26 | 2.45 | -24.15 | 2.71 | 54.86 | 1.13 | -0.88 | 0.05 | 150.0 | 130.59 | 34.76 |
| 2022 (9) | 2.82 | 2.55 | -1.56 | 0 | -0.1 | 0 | 0.17 | 1600.0 | 1.26 | -8.03 | 1.45 | 43.56 | 0.01 | -87.5 | 3.79 | 17.2 | 3.23 | 10.24 | 1.75 | -8.38 | 1.14 | -5.79 | 0.02 | 0.0 | 96.91 | 10.65 |
| 2021 (8) | 2.75 | -20.75 | -1.38 | 0 | -0.63 | 0 | 0.01 | 0 | 1.37 | -59.23 | 1.01 | 206.06 | 0.08 | 0 | 3.24 | 169.97 | 2.93 | 33.79 | 1.91 | 56.56 | 1.21 | 26.04 | 0.02 | 100.0 | 87.58 | -44.73 |
| 2020 (7) | 3.47 | -13.68 | -0.11 | 0 | -2.11 | 0 | 0 | 0 | 3.36 | 5.99 | 0.33 | -23.26 | 0 | 0 | 1.20 | -30.36 | 2.19 | 23.73 | 1.22 | -35.79 | 0.96 | -6.8 | 0.01 | 0.0 | 158.45 | 15.88 |
| 2019 (6) | 4.02 | 106.15 | -0.85 | 0 | -1.94 | 0 | -0.01 | 0 | 3.17 | 0 | 0.43 | -59.81 | 0 | 0 | 1.72 | -61.47 | 1.77 | -11.06 | 1.9 | 71.17 | 1.03 | 8.42 | 0.01 | -66.67 | 136.73 | 46.55 |
| 2018 (5) | 1.95 | -36.07 | -1.97 | 0 | -1.11 | 0 | -0.13 | 0 | -0.02 | 0 | 1.07 | -60.07 | -0.01 | 0 | 4.47 | -62.68 | 1.99 | 3.65 | 1.11 | 37.04 | 0.95 | 35.71 | 0.03 | -40.0 | 93.30 | -52.28 |
| 2017 (4) | 3.05 | 48.06 | -2.53 | 0 | -1.52 | 0 | 0.14 | 1300.0 | 0.52 | -74.51 | 2.68 | 92.81 | 0 | 0 | 11.97 | 84.11 | 1.92 | 3.23 | 0.81 | -37.69 | 0.7 | 4.48 | 0.05 | 0.0 | 195.51 | 91.72 |
| 2016 (3) | 2.06 | -51.18 | -0.02 | 0 | -2.56 | 0 | 0.01 | -66.67 | 2.04 | -39.64 | 1.39 | 75.95 | 0 | 0 | 6.50 | 86.89 | 1.86 | -19.48 | 1.3 | -5.8 | 0.67 | 3.08 | 0.05 | 150.0 | 101.98 | -50.46 |
| 2015 (2) | 4.22 | 100.95 | -0.84 | 0 | -3.56 | 0 | 0.03 | 0 | 3.38 | 63.29 | 0.79 | 41.07 | 0 | 0 | 3.48 | 13.37 | 2.31 | 14.93 | 1.38 | 36.63 | 0.65 | 6.56 | 0.02 | 100.0 | 205.85 | 59.78 |
| 2014 (1) | 2.1 | -37.31 | -0.03 | 0 | -2.2 | 0 | -0.09 | 0 | 2.07 | -31.46 | 0.56 | -58.52 | -0.02 | 0 | 3.07 | -56.79 | 2.01 | 3.61 | 1.01 | -15.83 | 0.61 | 12.96 | 0.01 | 0.0 | 128.83 | -32.7 |
| 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) | 2.44 | -7.92 | 23.86 | -0.54 | -5300.0 | 16.92 | -1.53 | 32.0 | -35.4 | -0.03 | 50.0 | 40.0 | 1.9 | -28.03 | 43.94 | 0.16 | 23.08 | -77.14 | 0.01 | 200.0 | 0 | 1.41 | 18.21 | -80.36 | 0.89 | 48.33 | 7.23 | 0.15 | -85.15 | -82.35 | 0.32 | 0.0 | 10.34 | 0.02 | 100.0 | 100.0 | 497.96 | 151.8 | 190.69 |
| 24Q2 (19) | 2.65 | 983.33 | 530.95 | -0.01 | 96.97 | 99.08 | -2.25 | -1284.21 | -435.71 | -0.06 | -200.0 | -220.0 | 2.64 | 519.05 | 494.03 | 0.13 | -55.17 | -86.32 | -0.01 | 0.0 | 0 | 1.19 | -56.98 | -89.2 | 0.6 | -6.25 | 3.45 | 1.01 | 236.67 | 288.46 | 0.32 | 3.23 | 18.52 | 0.01 | 0.0 | 0.0 | 197.76 | 508.71 | 154.26 |
| 24Q1 (18) | -0.3 | -110.1 | -7.14 | -0.33 | -120.0 | 10.81 | 0.19 | 116.38 | -61.22 | 0.06 | 154.55 | 166.67 | -0.63 | -122.34 | 3.08 | 0.29 | -65.06 | -19.44 | -0.01 | -200.0 | 0.0 | 2.77 | -65.16 | -37.05 | 0.64 | 10.34 | 39.13 | 0.3 | -71.7 | -44.44 | 0.31 | 3.33 | 14.81 | 0.01 | 0.0 | 0.0 | -48.39 | -122.32 | -41.71 |
| 23Q4 (17) | 2.97 | 50.76 | 1058.06 | -0.15 | 76.92 | -134.09 | -1.16 | -2.65 | -275.76 | -0.11 | -120.0 | 68.57 | 2.82 | 113.64 | 2069.23 | 0.83 | 18.57 | 492.86 | 0.01 | 0 | 200.0 | 7.94 | 10.86 | 472.43 | 0.58 | -30.12 | 87.1 | 1.06 | 24.71 | 381.82 | 0.3 | 3.45 | 7.14 | 0.01 | 0.0 | 0.0 | 216.79 | 26.55 | 456.65 |
| 23Q3 (16) | 1.97 | 369.05 | 189.71 | -0.65 | 40.37 | 45.83 | -1.13 | -169.05 | -3666.67 | -0.05 | -200.0 | -110.42 | 1.32 | 297.01 | 353.85 | 0.7 | -26.32 | -18.6 | 0 | 0 | 0 | 7.16 | -34.99 | -18.6 | 0.83 | 43.1 | 25.76 | 0.85 | 226.92 | 165.62 | 0.29 | 7.41 | 3.57 | 0.01 | 0.0 | 0.0 | 171.30 | 120.25 | 53.67 |
| 23Q2 (15) | 0.42 | 250.0 | -78.68 | -1.09 | -194.59 | -87.93 | -0.42 | -185.71 | 28.81 | 0.05 | 155.56 | 150.0 | -0.67 | -3.08 | -148.2 | 0.95 | 163.89 | 313.04 | 0 | 100.0 | 0 | 11.02 | 150.73 | 360.0 | 0.58 | 26.09 | -46.79 | 0.26 | -51.85 | -64.86 | 0.27 | 0.0 | -3.57 | 0.01 | 0.0 | 0 | 77.78 | 327.78 | -59.73 |
| 23Q1 (14) | -0.28 | 9.68 | -157.14 | -0.37 | -184.09 | -60.87 | 0.49 | -25.76 | 450.0 | -0.09 | 74.29 | -325.0 | -0.65 | -600.0 | -350.0 | 0.36 | 157.14 | 63.64 | -0.01 | 0.0 | 0 | 4.40 | 216.8 | 75.22 | 0.46 | 48.39 | -60.68 | 0.54 | 145.45 | 14.89 | 0.27 | -3.57 | -6.9 | 0.01 | 0.0 | 0 | -34.15 | 43.82 | -152.96 |
| 22Q4 (13) | -0.31 | -145.59 | -131.96 | 0.44 | 136.67 | 276.0 | 0.66 | 2300.0 | 144.44 | -0.35 | -172.92 | 0 | 0.13 | 125.0 | -81.94 | 0.14 | -83.72 | -44.0 | -0.01 | 0 | 0 | 1.39 | -84.24 | -51.71 | 0.31 | -53.03 | -68.37 | 0.22 | -31.25 | -71.43 | 0.28 | 0.0 | -3.45 | 0.01 | 0.0 | 0 | -60.78 | -154.53 | -166.42 |
| 22Q3 (12) | 0.68 | -65.48 | 25.93 | -1.2 | -106.9 | -150.0 | -0.03 | 94.92 | 95.89 | 0.48 | 2300.0 | 2300.0 | -0.52 | -137.41 | -966.67 | 0.86 | 273.91 | 330.0 | 0 | 0 | -100.0 | 8.80 | 267.41 | 243.74 | 0.66 | -39.45 | -17.5 | 0.32 | -56.76 | 45.45 | 0.28 | 0.0 | -6.67 | 0.01 | 0 | 0 | 111.48 | -42.28 | 7.35 |
| 22Q2 (11) | 1.97 | 302.04 | -2.96 | -0.58 | -152.17 | -18.37 | -0.59 | -321.43 | -3.51 | 0.02 | -50.0 | 200.0 | 1.39 | 434.62 | -9.74 | 0.23 | 4.55 | -37.84 | 0 | 0 | -100.0 | 2.40 | -4.49 | -51.05 | 1.09 | -6.84 | 94.64 | 0.74 | 57.45 | 19.35 | 0.28 | -3.45 | -26.32 | 0 | 0 | 0 | 193.14 | 199.56 | -4.86 |
| 22Q1 (10) | 0.49 | -49.48 | 162.03 | -0.23 | 8.0 | -43.75 | -0.14 | -151.85 | -135.0 | 0.04 | 0 | 300.0 | 0.26 | -63.89 | 127.37 | 0.22 | -12.0 | 15.79 | 0 | 0 | -100.0 | 2.51 | -12.7 | -5.73 | 1.17 | 19.39 | 101.72 | 0.47 | -38.96 | 51.61 | 0.29 | 0.0 | 26.09 | 0 | 0 | 0 | 64.47 | -29.54 | 144.07 |
| 21Q4 (9) | 0.97 | 79.63 | -44.25 | -0.25 | 47.92 | 16.67 | 0.27 | 136.99 | 175.0 | 0 | -100.0 | 0 | 0.72 | 1100.0 | -50.0 | 0.25 | 25.0 | 66.67 | 0 | -100.0 | -100.0 | 2.87 | 12.21 | 47.32 | 0.98 | 22.5 | 38.03 | 0.77 | 250.0 | 71.11 | 0.29 | -3.33 | 26.09 | 0 | 0 | 0 | 91.51 | -11.88 | -64.24 |
| 21Q3 (8) | 0.54 | -73.4 | -23.94 | -0.48 | 2.04 | -536.36 | -0.73 | -28.07 | 9.88 | 0.02 | 200.0 | 0 | 0.06 | -96.1 | -92.68 | 0.2 | -45.95 | 300.0 | 0.01 | -80.0 | 150.0 | 2.56 | -47.68 | 254.42 | 0.8 | 42.86 | 35.59 | 0.22 | -64.52 | -31.25 | 0.3 | -21.05 | 25.0 | 0 | 0 | 0 | 103.85 | -48.84 | -18.09 |
| 21Q2 (7) | 2.03 | 356.96 | 105.05 | -0.49 | -206.25 | -313.04 | -0.57 | -242.5 | 46.23 | -0.02 | -300.0 | -300.0 | 1.54 | 262.11 | 26.23 | 0.37 | 94.74 | 362.5 | 0.05 | 400.0 | 0 | 4.89 | 83.92 | 317.23 | 0.56 | -3.45 | 5.66 | 0.62 | 100.0 | -40.38 | 0.38 | 65.22 | 58.33 | 0 | 0 | 0 | 203.00 | 238.76 | 162.46 |
| 21Q1 (6) | -0.79 | -145.4 | -2733.33 | -0.16 | 46.67 | 0.0 | 0.4 | 211.11 | 207.69 | 0.01 | 0 | 0.0 | -0.95 | -165.97 | -630.77 | 0.19 | 26.67 | 280.0 | 0.01 | 0.0 | 0 | 2.66 | 36.42 | 224.65 | 0.58 | -18.31 | 65.71 | 0.31 | -31.11 | 151.67 | 0.23 | 0.0 | -8.0 | 0 | 0 | 0 | -146.30 | -157.17 | 0 |
| 20Q4 (5) | 1.74 | 145.07 | -11.68 | -0.3 | -372.73 | -200.0 | -0.36 | 55.56 | 21.74 | 0 | 0 | -100.0 | 1.44 | 75.61 | -22.99 | 0.15 | 200.0 | 36.36 | 0.01 | 150.0 | 0 | 1.95 | 169.96 | 28.21 | 0.71 | 20.34 | 173.08 | 0.45 | 40.62 | -43.75 | 0.23 | -4.17 | -8.0 | 0 | 0 | 0 | 255.88 | 101.82 | 36.38 |
| 20Q3 (4) | 0.71 | -28.28 | 0.0 | 0.11 | -52.17 | 0.0 | -0.81 | 23.58 | 0.0 | 0 | -100.0 | 0.0 | 0.82 | -32.79 | 0.0 | 0.05 | -37.5 | 0.0 | -0.02 | 0 | 0.0 | 0.72 | -38.4 | 0.0 | 0.59 | 11.32 | 0.0 | 0.32 | -69.23 | 0.0 | 0.24 | 0.0 | 0.0 | 0 | 0 | 0.0 | 126.79 | 63.92 | 0.0 |
| 20Q2 (3) | 0.99 | 3200.0 | 0.0 | 0.23 | 243.75 | 0.0 | -1.06 | -915.38 | 0.0 | 0.01 | 0.0 | 0.0 | 1.22 | 1038.46 | 0.0 | 0.08 | 60.0 | 0.0 | 0 | 0 | 0.0 | 1.17 | 43.11 | 0.0 | 0.53 | 51.43 | 0.0 | 1.04 | 273.33 | 0.0 | 0.24 | -4.0 | 0.0 | 0 | 0 | 0.0 | 77.34 | 0 | 0.0 |
| 20Q1 (2) | 0.03 | -98.48 | 0.0 | -0.16 | -60.0 | 0.0 | 0.13 | 128.26 | 0.0 | 0.01 | -66.67 | 0.0 | -0.13 | -106.95 | 0.0 | 0.05 | -54.55 | 0.0 | 0 | 0 | 0.0 | 0.82 | -46.13 | 0.0 | 0.35 | 34.62 | 0.0 | -0.6 | -175.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 1.97 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | -0.46 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 1.87 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.52 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 187.62 | 0.0 | 0.0 |
