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) | 2.67 | -37.18 | -1.43 | 0 | -0.2 | 0 | 0.08 | 0 | 1.24 | -45.85 | 1.69 | -19.14 | 0 | 0 | 9.62 | -9.98 | 0.33 | 17.86 | 0.77 | 20.31 | 1.9 | 9.2 | 0.05 | 0.0 | 98.16 | -43.87 |
| 2022 (9) | 4.25 | 34.92 | -1.96 | 0 | -1.92 | 0 | -0.04 | 0 | 2.29 | 172.62 | 2.09 | -9.52 | 0 | 0 | 10.69 | 1.68 | 0.28 | -83.43 | 0.64 | -60.49 | 1.74 | 12.26 | 0.05 | -58.33 | 174.90 | 82.67 |
| 2021 (8) | 3.15 | 123.4 | -2.31 | 0 | -0.43 | 0 | 0.06 | 0 | 0.84 | 0 | 2.31 | 22.87 | 0 | 0 | 10.51 | 13.76 | 1.69 | 6.96 | 1.62 | 19.12 | 1.55 | 32.48 | 0.12 | 20.0 | 95.74 | 78.59 |
| 2020 (7) | 1.41 | -15.57 | -2.28 | 0 | 0.25 | 0 | -0.03 | 0 | -0.87 | 0 | 1.88 | -4.08 | 0 | 0 | 9.24 | -26.01 | 1.58 | 0 | 1.36 | 300.0 | 1.17 | 34.48 | 0.1 | 25.0 | 53.61 | -58.59 |
| 2019 (6) | 1.67 | -13.47 | 0.29 | 0 | -11.34 | 0 | 0.29 | 0 | 1.96 | 0 | 1.96 | 75.0 | 0 | 0 | 12.49 | 93.07 | -0.09 | 0 | 0.34 | -91.19 | 0.87 | 10.13 | 0.08 | 166.67 | 129.46 | 213.92 |
| 2018 (5) | 1.93 | -18.22 | -4.39 | 0 | -5.34 | 0 | -0.07 | 0 | -2.46 | 0 | 1.12 | 47.37 | 0 | 0 | 6.47 | 39.88 | 0.75 | 47.06 | 3.86 | 428.77 | 0.79 | -40.6 | 0.03 | 50.0 | 41.24 | -63.65 |
| 2017 (4) | 2.36 | -56.93 | -0.43 | 0 | 0.3 | 0 | 0.36 | 0 | 1.93 | -65.96 | 0.76 | -7.32 | 0 | 0 | 4.63 | 9.21 | 0.51 | -16.39 | 0.73 | -50.68 | 1.33 | -42.67 | 0.02 | 0.0 | 113.46 | -20.91 |
| 2016 (3) | 5.48 | 8.95 | 0.19 | 0 | -0.79 | 0 | -0.39 | 0 | 5.67 | 68.25 | 0.82 | 22.39 | 0 | 0 | 4.24 | 41.1 | 0.61 | 0 | 1.48 | 1038.46 | 2.32 | -28.17 | 0.02 | 0.0 | 143.46 | -3.6 |
| 2015 (2) | 5.03 | 61.22 | -1.66 | 0 | -5.02 | 0 | -0.08 | 0 | 3.37 | 56.02 | 0.67 | -55.63 | 0 | 0 | 3.00 | -42.35 | -0.64 | 0 | 0.13 | 0 | 3.23 | -19.65 | 0.02 | -50.0 | 148.82 | -10.81 |
| 2014 (1) | 3.12 | -33.48 | -0.96 | 0 | 0.45 | 0 | 0.12 | -70.0 | 2.16 | -31.86 | 1.51 | -36.02 | 0 | 0 | 5.21 | -24.41 | -2.85 | 0 | -2.19 | 0 | 4.02 | -26.1 | 0.04 | -42.86 | 166.84 | -43.79 |
| 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) | 0.58 | -36.96 | -22.67 | -0.55 | 1.79 | 11.29 | 0.06 | 185.71 | -86.67 | 0 | 100.0 | -100.0 | 0.03 | -91.67 | -76.92 | 0.55 | 0.0 | -21.43 | 0 | 0 | 0 | 10.22 | -5.39 | -25.66 | 0.4 | 0.0 | -2.44 | 0.35 | -10.26 | 2.94 | 0.48 | 2.13 | 2.13 | 0.02 | 0.0 | 0.0 | 68.24 | -34.73 | -24.49 |
| 24Q2 (19) | 0.92 | 76.92 | 206.67 | -0.56 | -33.33 | -80.65 | -0.07 | -275.0 | -133.33 | -0.06 | 50.0 | 25.0 | 0.36 | 260.0 | 3700.0 | 0.55 | 30.95 | 37.5 | 0 | 0 | 0 | 10.81 | 12.17 | 26.69 | 0.4 | 1233.33 | 29.03 | 0.39 | 1075.0 | -35.0 | 0.47 | 9.3 | -2.08 | 0.02 | 0.0 | 100.0 | 104.55 | -17.57 | 279.85 |
| 24Q1 (18) | 0.52 | -59.69 | 52.94 | -0.42 | -13.51 | -223.08 | 0.04 | 108.7 | 125.0 | -0.12 | -400.0 | -100.0 | 0.1 | -89.13 | -52.38 | 0.42 | 44.83 | 44.83 | 0 | 0 | 0 | 9.63 | 29.22 | 28.88 | 0.03 | 114.29 | 116.67 | -0.04 | 33.33 | 66.67 | 0.43 | -6.52 | -10.42 | 0.02 | 0.0 | 100.0 | 126.83 | -58.71 | 38.02 |
| 23Q4 (17) | 1.29 | 72.0 | -17.31 | -0.37 | 40.32 | 58.43 | -0.46 | -202.22 | -1050.0 | 0.04 | -80.0 | -63.64 | 0.92 | 607.69 | 37.31 | 0.29 | -58.57 | -36.96 | 0 | 0 | 0 | 7.46 | -45.79 | -37.77 | -0.21 | -151.22 | 36.36 | -0.06 | -117.65 | 71.43 | 0.46 | -2.13 | 0.0 | 0.02 | 0.0 | 100.0 | 307.14 | 239.9 | -48.81 |
| 23Q3 (16) | 0.75 | 150.0 | -53.99 | -0.62 | -100.0 | 8.82 | 0.45 | 1600.0 | 140.91 | 0.2 | 350.0 | 385.71 | 0.13 | 1400.0 | -86.32 | 0.7 | 75.0 | 2.94 | 0 | 0 | 0 | 13.75 | 61.25 | -6.36 | 0.41 | 32.26 | 510.0 | 0.34 | -43.33 | 1600.0 | 0.47 | -2.08 | 2.17 | 0.02 | 100.0 | 100.0 | 90.36 | 228.31 | -72.84 |
| 23Q2 (15) | 0.3 | -11.76 | -56.52 | -0.31 | -138.46 | 46.55 | -0.03 | 81.25 | 94.55 | -0.08 | -33.33 | 27.27 | -0.01 | -104.76 | -109.09 | 0.4 | 37.93 | -31.03 | 0 | 0 | 0 | 8.53 | 14.11 | -20.15 | 0.31 | 272.22 | -22.5 | 0.6 | 600.0 | 7.14 | 0.48 | 0.0 | 14.29 | 0.01 | 0.0 | 0.0 | 27.52 | -70.05 | -60.51 |
| 23Q1 (14) | 0.34 | -78.21 | -8.11 | -0.13 | 85.39 | -30.0 | -0.16 | -300.0 | 30.43 | -0.06 | -154.55 | -250.0 | 0.21 | -68.66 | -22.22 | 0.29 | -36.96 | -21.62 | 0 | 0 | 0 | 7.47 | -37.61 | 14.13 | -0.18 | 45.45 | -158.06 | -0.12 | 42.86 | -144.44 | 0.48 | 4.35 | 17.07 | 0.01 | 0.0 | -50.0 | 91.89 | -84.68 | 73.85 |
| 22Q4 (13) | 1.56 | -4.29 | -4.88 | -0.89 | -30.88 | -43.55 | -0.04 | 96.36 | 84.62 | 0.11 | 257.14 | 83.33 | 0.67 | -29.47 | -34.31 | 0.46 | -32.35 | -25.81 | 0 | 0 | 0 | 11.98 | -18.44 | -2.04 | -0.33 | -230.0 | -294.12 | -0.21 | -1150.0 | -310.0 | 0.46 | 0.0 | 17.95 | 0.01 | 0.0 | -66.67 | 600.00 | 80.37 | 90.24 |
| 22Q3 (12) | 1.63 | 136.23 | 129.58 | -0.68 | -17.24 | -70.0 | -1.1 | -100.0 | -1933.33 | -0.07 | 36.36 | -75.0 | 0.95 | 763.64 | 206.45 | 0.68 | 17.24 | 88.89 | 0 | 0 | 0 | 14.69 | 37.5 | 123.97 | -0.1 | -125.0 | -123.26 | 0.02 | -96.43 | -94.87 | 0.46 | 9.52 | 15.0 | 0.01 | 0.0 | -66.67 | 332.65 | 377.28 | 284.19 |
| 22Q2 (11) | 0.69 | 86.49 | -6.76 | -0.58 | -480.0 | 1.69 | -0.55 | -139.13 | -83.33 | -0.11 | -375.0 | -210.0 | 0.11 | -59.26 | -26.67 | 0.58 | 56.76 | -1.69 | 0 | 0 | 0 | 10.68 | 63.11 | 8.08 | 0.4 | 29.03 | -46.67 | 0.56 | 107.41 | -30.0 | 0.42 | 2.44 | 7.69 | 0.01 | -50.0 | -66.67 | 69.70 | 31.86 | 14.91 |
| 22Q1 (10) | 0.37 | -77.44 | 516.67 | -0.1 | 83.87 | 85.71 | -0.23 | 11.54 | -428.57 | 0.04 | -33.33 | 166.67 | 0.27 | -73.53 | 142.19 | 0.37 | -40.32 | -49.32 | 0 | 0 | 0 | 6.55 | -46.45 | -51.2 | 0.31 | 82.35 | -11.43 | 0.27 | 170.0 | -18.18 | 0.41 | 5.13 | 10.81 | 0.02 | -33.33 | -33.33 | 52.86 | -83.24 | 543.1 |
| 21Q4 (9) | 1.64 | 130.99 | 310.0 | -0.62 | -55.0 | -87.88 | -0.26 | -533.33 | -360.0 | 0.06 | 250.0 | 135.29 | 1.02 | 229.03 | 1357.14 | 0.62 | 72.22 | 106.67 | 0 | 0 | 0 | 12.23 | 86.49 | 128.27 | 0.17 | -60.47 | -63.83 | 0.1 | -74.36 | -62.96 | 0.39 | -2.5 | 14.71 | 0.03 | 0.0 | 50.0 | 315.38 | 264.25 | 396.73 |
| 21Q3 (8) | 0.71 | -4.05 | -2.74 | -0.4 | 32.2 | 65.22 | 0.06 | 120.0 | -82.35 | -0.04 | -140.0 | -166.67 | 0.31 | 106.67 | 173.81 | 0.36 | -38.98 | -54.43 | 0 | 0 | 0 | 6.56 | -33.65 | -49.12 | 0.43 | -42.67 | -41.1 | 0.39 | -51.25 | -38.1 | 0.4 | 2.56 | 33.33 | 0.03 | 0.0 | 50.0 | 86.59 | 42.75 | 12.68 |
| 21Q2 (7) | 0.74 | 1133.33 | 236.36 | -0.59 | 15.71 | -51.28 | -0.3 | -528.57 | 45.45 | 0.1 | 266.67 | 1100.0 | 0.15 | 123.44 | 188.24 | 0.59 | -19.18 | 55.26 | 0 | 0 | 0 | 9.88 | -26.35 | 34.98 | 0.75 | 114.29 | 19.05 | 0.8 | 142.42 | 21.21 | 0.39 | 5.41 | 44.44 | 0.03 | 0.0 | 50.0 | 60.66 | 637.98 | 161.92 |
| 21Q1 (6) | 0.06 | -85.0 | 20.0 | -0.7 | -112.12 | -70.73 | 0.07 | -30.0 | -81.08 | -0.06 | 64.71 | -175.0 | -0.64 | -1014.29 | -77.78 | 0.73 | 143.33 | 78.05 | 0 | 0 | 0 | 13.42 | 150.49 | 11.94 | 0.35 | -25.53 | 245.83 | 0.33 | 22.22 | 257.14 | 0.37 | 8.82 | 42.31 | 0.03 | 50.0 | 0.0 | 8.22 | -87.05 | -86.85 |
| 20Q4 (5) | 0.4 | -45.21 | 90.48 | -0.33 | 71.3 | 58.75 | 0.1 | -70.59 | 101.55 | -0.17 | -383.33 | -312.5 | 0.07 | 116.67 | 111.86 | 0.3 | -62.03 | -18.92 | 0 | 0 | 0 | 5.36 | -58.43 | -45.13 | 0.47 | -35.62 | 1040.0 | 0.27 | -57.14 | 1000.0 | 0.34 | 13.33 | 41.67 | 0.02 | 0.0 | 0.0 | 63.49 | -17.37 | -30.46 |
| 20Q3 (4) | 0.73 | 231.82 | 0.0 | -1.15 | -194.87 | 0.0 | 0.34 | 161.82 | 0.0 | 0.06 | 700.0 | 0.0 | -0.42 | -147.06 | 0.0 | 0.79 | 107.89 | 0.0 | 0 | 0 | 0.0 | 12.89 | 76.02 | 0.0 | 0.73 | 15.87 | 0.0 | 0.63 | -4.55 | 0.0 | 0.3 | 11.11 | 0.0 | 0.02 | 0.0 | 0.0 | 76.84 | 231.82 | 0.0 |
| 20Q2 (3) | 0.22 | 340.0 | 0.0 | -0.39 | 4.88 | 0.0 | -0.55 | -248.65 | 0.0 | -0.01 | -112.5 | 0.0 | -0.17 | 52.78 | 0.0 | 0.38 | -7.32 | 0.0 | 0 | 0 | 0.0 | 7.32 | -38.93 | 0.0 | 0.63 | 362.5 | 0.0 | 0.66 | 414.29 | 0.0 | 0.27 | 3.85 | 0.0 | 0.02 | -33.33 | 0.0 | 23.16 | -62.95 | 0.0 |
| 20Q1 (2) | 0.05 | -76.19 | 0.0 | -0.41 | 48.75 | 0.0 | 0.37 | 105.74 | 0.0 | 0.08 | 0.0 | 0.0 | -0.36 | 38.98 | 0.0 | 0.41 | 10.81 | 0.0 | 0 | 0 | 0.0 | 11.99 | 22.8 | 0.0 | -0.24 | -380.0 | 0.0 | -0.21 | -600.0 | 0.0 | 0.26 | 8.33 | 0.0 | 0.03 | 50.0 | 0.0 | 62.50 | -31.55 | 0.0 |
| 19Q4 (1) | 0.21 | 0.0 | 0.0 | -0.8 | 0.0 | 0.0 | -6.45 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | -0.59 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 9.76 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.24 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 91.30 | 0.0 | 0.0 |
