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) | 1.76 | -29.6 | -0.39 | 0 | -0.84 | 0 | 0.04 | 0 | 1.37 | -26.74 | 0.37 | -40.32 | 0 | 0 | 2.37 | -34.81 | 0.93 | -27.34 | 0.85 | -17.48 | 0.57 | 9.62 | 0 | 0 | 123.94 | -22.66 |
| 2022 (9) | 2.5 | 40.45 | -0.63 | 0 | -1.43 | 0 | -0.02 | 0 | 1.87 | 450.0 | 0.62 | -56.64 | 0 | 0 | 3.64 | -37.36 | 1.28 | -53.62 | 1.03 | -53.81 | 0.52 | 13.04 | 0.01 | -50.0 | 160.26 | 143.99 |
| 2021 (8) | 1.78 | 612.0 | -1.44 | 0 | -0.11 | 0 | -0.01 | 0 | 0.34 | 0 | 1.43 | 70.24 | -0.01 | 0 | 5.82 | 13.61 | 2.76 | 107.52 | 2.23 | 90.6 | 0.46 | -11.54 | 0.02 | 0.0 | 65.68 | 349.27 |
| 2020 (7) | 0.25 | -95.63 | -0.69 | 0 | 0.3 | 0 | -0.01 | 0 | -0.44 | 0 | 0.84 | 500.0 | 0 | 0 | 5.12 | 512.43 | 1.33 | 62.2 | 1.17 | 60.27 | 0.52 | -16.13 | 0.02 | 0.0 | 14.62 | -96.5 |
| 2019 (6) | 5.72 | 0 | -0.33 | 0 | -5.28 | 0 | -0.01 | 0 | 5.39 | 0 | 0.14 | -68.18 | 0 | 0 | 0.84 | -63.6 | 0.82 | -25.45 | 0.73 | -9.88 | 0.62 | 1.64 | 0.02 | 100.0 | 417.52 | 0 |
| 2018 (5) | -0.63 | 0 | -0.44 | 0 | 0.13 | -62.86 | 0.03 | 200.0 | -1.07 | 0 | 0.44 | -33.33 | 0 | 0 | 2.30 | -32.67 | 1.1 | -2.65 | 0.81 | -30.17 | 0.61 | 3.39 | 0.01 | 0.0 | -44.06 | 0 |
| 2017 (4) | 1.12 | -29.11 | -0.67 | 0 | 0.35 | 0 | 0.01 | 0 | 0.45 | -65.12 | 0.66 | 127.59 | 0 | 0 | 3.41 | 119.47 | 1.13 | -35.8 | 1.16 | -18.88 | 0.59 | -1.67 | 0.01 | 0.0 | 63.64 | -17.84 |
| 2016 (3) | 1.58 | -53.53 | -0.29 | 0 | -1.92 | 0 | 0 | 0 | 1.29 | -31.38 | 0.29 | -80.79 | -0.01 | 0 | 1.55 | -80.01 | 1.76 | 3.53 | 1.43 | -1.38 | 0.6 | 11.11 | 0.01 | -66.67 | 77.45 | -53.99 |
| 2015 (2) | 3.4 | 129.73 | -1.52 | 0 | -2.54 | 0 | 0.04 | 0 | 1.88 | 248.15 | 1.51 | 160.34 | 0 | 0 | 7.78 | 173.21 | 1.7 | 84.78 | 1.45 | 101.39 | 0.54 | -5.26 | 0.03 | 0.0 | 168.32 | 50.12 |
| 2014 (1) | 1.48 | -43.51 | -0.94 | 0 | -0.3 | 0 | 0 | 0 | 0.54 | -74.88 | 0.58 | 222.22 | -0.36 | 0 | 2.85 | 237.56 | 0.92 | -17.86 | 0.72 | -15.29 | 0.57 | -3.39 | 0.03 | 0.0 | 112.12 | -37.09 |
| 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) | 0.2 | 11.11 | -16.67 | -0.33 | -1000.0 | -200.0 | 0.07 | 333.33 | 117.95 | 0.02 | 200.0 | -75.0 | -0.13 | -186.67 | -200.0 | 0.31 | 520.0 | 138.46 | 0 | 0 | 0 | 7.69 | 643.08 | 136.09 | 0.27 | -20.59 | 12.5 | 0.21 | -27.59 | 5.0 | 0.15 | 7.14 | 7.14 | 0 | 0 | 0 | 55.56 | 32.72 | -21.3 |
| 24Q2 (19) | 0.18 | 460.0 | -64.71 | -0.03 | 40.0 | 75.0 | -0.03 | 96.91 | -110.0 | -0.02 | 33.33 | -200.0 | 0.15 | 250.0 | -61.54 | 0.05 | 0.0 | -58.33 | 0 | 0 | 0 | 1.04 | -27.12 | -68.25 | 0.34 | 100.0 | 100.0 | 0.29 | 107.14 | 45.0 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | 41.86 | 334.42 | -72.09 |
| 24Q1 (18) | -0.05 | -105.56 | -145.45 | -0.05 | 37.5 | 37.5 | -0.97 | -61.67 | -546.67 | -0.03 | 50.0 | 0 | -0.1 | -112.2 | -433.33 | 0.05 | -37.5 | 25.0 | 0 | 0 | 0 | 1.42 | -28.98 | 39.2 | 0.17 | -32.0 | -34.62 | 0.14 | -26.32 | -48.15 | 0.14 | -6.67 | 0.0 | 0 | 0 | 0 | -17.86 | -106.75 | -166.56 |
| 23Q4 (17) | 0.9 | 275.0 | 1.12 | -0.08 | 27.27 | 0.0 | -0.6 | -53.85 | 25.0 | -0.06 | -175.0 | 53.85 | 0.82 | 530.77 | 1.23 | 0.08 | -38.46 | 0.0 | 0 | 0 | 0 | 2.00 | -38.62 | 2.5 | 0.25 | 4.17 | -21.88 | 0.19 | -5.0 | -24.0 | 0.15 | 7.14 | 7.14 | 0 | 0 | 0 | 264.71 | 275.0 | 15.99 |
| 23Q3 (16) | 0.24 | -52.94 | 166.67 | -0.11 | 8.33 | 56.0 | -0.39 | -230.0 | -1850.0 | 0.08 | 300.0 | -33.33 | 0.13 | -66.67 | 181.25 | 0.13 | 8.33 | -45.83 | 0 | 0 | 0 | 3.26 | -0.08 | -46.24 | 0.24 | 41.18 | -4.0 | 0.2 | 0.0 | -4.76 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | 70.59 | -52.94 | 174.51 |
| 23Q2 (15) | 0.51 | 363.64 | -60.47 | -0.12 | -50.0 | -20.0 | 0.3 | 300.0 | 175.0 | 0.02 | 0 | 0 | 0.39 | 1200.0 | -67.23 | 0.12 | 200.0 | 20.0 | 0 | 0 | 0 | 3.26 | 219.57 | 37.93 | 0.17 | -34.62 | -41.38 | 0.2 | -25.93 | -9.09 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0 | 150.00 | 459.09 | -58.14 |
| 23Q1 (14) | 0.11 | -87.64 | -54.17 | -0.08 | 0.0 | 60.0 | -0.15 | 81.25 | 28.57 | 0 | 100.0 | 100.0 | 0.03 | -96.3 | -25.0 | 0.04 | -50.0 | -80.0 | 0 | 0 | 0 | 1.02 | -47.7 | -75.87 | 0.26 | -18.75 | -39.53 | 0.27 | 8.0 | -20.59 | 0.14 | 0.0 | 27.27 | 0 | 0 | 0 | 26.83 | -88.24 | -49.7 |
| 22Q4 (13) | 0.89 | 888.89 | 493.33 | -0.08 | 68.0 | 50.0 | -0.8 | -3900.0 | -766.67 | -0.13 | -208.33 | -550.0 | 0.81 | 606.25 | 8200.0 | 0.08 | -66.67 | -52.94 | 0 | 0 | 0 | 1.95 | -67.8 | -31.71 | 0.32 | 28.0 | -44.83 | 0.25 | 19.05 | -51.92 | 0.14 | 0.0 | 27.27 | 0 | 0 | 0 | 228.21 | 787.46 | 858.46 |
| 22Q3 (12) | 0.09 | -93.02 | -93.02 | -0.25 | -150.0 | -25.0 | -0.02 | 95.0 | 97.89 | 0.12 | 0 | 1100.0 | -0.16 | -113.45 | -114.68 | 0.24 | 140.0 | 26.32 | 0 | 0 | 0 | 6.06 | 156.36 | 76.71 | 0.25 | -13.79 | -52.83 | 0.21 | -4.55 | -51.16 | 0.14 | 0.0 | 16.67 | 0 | 0 | 0 | 25.71 | -92.82 | -89.04 |
| 22Q2 (11) | 1.29 | 437.5 | 174.47 | -0.1 | 50.0 | 87.18 | -0.4 | -90.48 | -253.85 | 0 | 100.0 | -100.0 | 1.19 | 2875.0 | 483.87 | 0.1 | -50.0 | -87.18 | 0 | 0 | -100.0 | 2.36 | -44.09 | -79.39 | 0.29 | -32.56 | -69.15 | 0.22 | -35.29 | -70.27 | 0.14 | 27.27 | 16.67 | 0 | 0 | 0 | 358.33 | 571.88 | 555.67 |
| 22Q1 (10) | 0.24 | 60.0 | 271.43 | -0.2 | -25.0 | 35.48 | -0.21 | -275.0 | -144.68 | -0.01 | 50.0 | 66.67 | 0.04 | 500.0 | 108.89 | 0.2 | 17.65 | -31.03 | 0 | 0 | 100.0 | 4.23 | 47.99 | -8.0 | 0.43 | -25.86 | -39.44 | 0.34 | -34.62 | -35.85 | 0.11 | 0.0 | -8.33 | 0 | 0 | -100.0 | 53.33 | 124.0 | 351.43 |
| 21Q4 (9) | 0.15 | -88.37 | -76.19 | -0.16 | 20.0 | 20.0 | 0.12 | 112.63 | 125.0 | -0.02 | -300.0 | 0.0 | -0.01 | -100.92 | -102.33 | 0.17 | -10.53 | -15.0 | 0 | 0 | 0 | 2.86 | -16.69 | -28.0 | 0.58 | 9.43 | 41.46 | 0.52 | 20.93 | 48.57 | 0.11 | -8.33 | -8.33 | 0 | 0 | 0 | 23.81 | -89.85 | -82.24 |
| 21Q3 (8) | 1.29 | 174.47 | 168.75 | -0.2 | 74.36 | 25.93 | -0.95 | -465.38 | -206.45 | 0.01 | -75.0 | -50.0 | 1.09 | 451.61 | 419.05 | 0.19 | -75.64 | -29.63 | 0 | -100.0 | 100.0 | 3.43 | -70.1 | -49.83 | 0.53 | -43.62 | 47.22 | 0.43 | -41.89 | 48.28 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 234.55 | 329.17 | 100.34 |
| 21Q2 (7) | 0.47 | 435.71 | -7.84 | -0.78 | -151.61 | -7700.0 | 0.26 | -44.68 | 150.0 | 0.04 | 233.33 | 0 | -0.31 | 31.11 | -162.0 | 0.78 | 168.97 | 387.5 | 0.01 | 150.0 | 0 | 11.47 | 149.58 | 189.63 | 0.94 | 32.39 | 154.05 | 0.74 | 39.62 | 174.07 | 0.12 | 0.0 | -7.69 | 0 | -100.0 | 0 | 54.65 | 357.64 | -57.14 |
| 21Q1 (6) | -0.14 | -122.22 | 89.86 | -0.31 | -55.0 | -40.91 | 0.47 | 197.92 | -70.81 | -0.03 | -50.0 | -200.0 | -0.45 | -204.65 | 71.88 | 0.29 | 45.0 | 31.82 | -0.02 | 0 | 0 | 4.60 | 15.82 | -29.39 | 0.71 | 73.17 | 273.68 | 0.53 | 51.43 | 103.85 | 0.12 | 0.0 | -14.29 | 0.01 | 0 | 0 | -21.21 | -115.82 | 93.85 |
| 20Q4 (5) | 0.63 | 31.25 | -51.91 | -0.2 | 25.93 | 13.04 | -0.48 | -54.84 | 42.86 | -0.02 | -200.0 | -100.0 | 0.43 | 104.76 | -60.19 | 0.2 | -25.93 | 300.0 | 0 | 100.0 | 0 | 3.97 | -41.95 | 250.0 | 0.41 | 13.89 | 46.43 | 0.35 | 20.69 | 29.63 | 0.12 | 0.0 | -20.0 | 0 | 0 | -100.0 | 134.04 | 14.49 | -56.0 |
| 20Q3 (4) | 0.48 | -5.88 | 0.0 | -0.27 | -2600.0 | 0.0 | -0.31 | 40.38 | 0.0 | 0.02 | 0 | 0.0 | 0.21 | -58.0 | 0.0 | 0.27 | 68.75 | 0.0 | -0.15 | 0 | 0.0 | 6.84 | 72.59 | 0.0 | 0.36 | -2.7 | 0.0 | 0.29 | 7.41 | 0.0 | 0.12 | -7.69 | 0.0 | 0 | 0 | 0.0 | 117.07 | -8.18 | 0.0 |
| 20Q2 (3) | 0.51 | 136.96 | 0.0 | -0.01 | 95.45 | 0.0 | -0.52 | -132.3 | 0.0 | 0 | 100.0 | 0.0 | 0.5 | 131.25 | 0.0 | 0.16 | -27.27 | 0.0 | 0 | 0 | 0.0 | 3.96 | -39.15 | 0.0 | 0.37 | 94.74 | 0.0 | 0.27 | 3.85 | 0.0 | 0.13 | -7.14 | 0.0 | 0 | 0 | 0.0 | 127.50 | 136.96 | 0.0 |
| 20Q1 (2) | -1.38 | -205.34 | 0.0 | -0.22 | 4.35 | 0.0 | 1.61 | 291.67 | 0.0 | -0.01 | 0.0 | 0.0 | -1.6 | -248.15 | 0.0 | 0.22 | 340.0 | 0.0 | 0 | 0 | 0.0 | 6.51 | 474.08 | 0.0 | 0.19 | -32.14 | 0.0 | 0.26 | -3.7 | 0.0 | 0.14 | -6.67 | 0.0 | 0 | -100.0 | 0.0 | -345.00 | -213.24 | 0.0 |
| 19Q4 (1) | 1.31 | 0.0 | 0.0 | -0.23 | 0.0 | 0.0 | -0.84 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 1.08 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.13 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 304.65 | 0.0 | 0.0 |
