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) | 2.1 | -65.12 | -4.06 | 0 | -2.57 | 0 | -0.18 | 0 | -1.96 | 0 | 1.31 | -62.57 | 0.04 | 0 | 10.87 | -30.14 | 0.85 | -81.72 | 1.38 | -72.34 | 0.43 | -2.27 | 0.08 | 33.33 | 111.11 | 1.33 |
| 2022 (9) | 6.02 | 296.05 | -3.56 | 0 | 4.99 | 0 | 0 | 0 | 2.46 | 0 | 3.5 | 430.3 | -0.04 | 0 | 15.56 | 514.01 | 4.65 | -26.89 | 4.99 | -7.76 | 0.44 | 22.22 | 0.06 | 100.0 | 109.65 | 318.42 |
| 2021 (8) | 1.52 | -53.09 | -1.84 | 0 | -1.67 | 0 | 0 | 0 | -0.32 | 0 | 0.66 | -37.14 | 0.03 | -66.67 | 2.53 | -63.65 | 6.36 | 111.3 | 5.41 | 119.03 | 0.36 | 16.13 | 0.03 | 0.0 | 26.21 | -77.27 |
| 2020 (7) | 3.24 | 14.89 | -1.12 | 0 | -1.96 | 0 | 0 | 0 | 2.12 | -2.75 | 1.05 | 288.89 | 0.09 | 12.5 | 6.97 | 166.49 | 3.01 | 258.33 | 2.47 | 197.59 | 0.31 | 0.0 | 0.03 | 0.0 | 115.30 | -52.16 |
| 2019 (6) | 2.82 | -14.55 | -0.64 | 0 | -2.63 | 0 | 0.01 | 0 | 2.18 | -26.6 | 0.27 | 200.0 | 0.08 | 166.67 | 2.62 | 459.88 | 0.84 | -74.39 | 0.83 | -73.57 | 0.31 | 19.23 | 0.03 | -25.0 | 241.03 | 151.25 |
| 2018 (5) | 3.3 | 90.75 | -0.33 | 0 | -3.07 | 0 | 0 | 0 | 2.97 | 58.82 | 0.09 | 200.0 | 0.03 | -82.35 | 0.47 | 190.81 | 3.28 | -19.01 | 3.14 | 3.63 | 0.26 | 0.0 | 0.04 | 0.0 | 95.93 | 84.65 |
| 2017 (4) | 1.73 | -75.94 | 0.14 | 0 | -2.68 | 0 | 0.01 | 0 | 1.87 | -69.98 | 0.03 | -96.84 | 0.17 | 183.33 | 0.16 | -96.43 | 4.05 | -8.16 | 3.03 | -15.13 | 0.26 | 8.33 | 0.04 | 100.0 | 51.95 | -72.33 |
| 2016 (3) | 7.19 | 216.74 | -0.96 | 0 | -2.32 | 0 | 0 | 0 | 6.23 | 904.84 | 0.95 | -37.09 | 0.06 | 0 | 4.50 | -55.11 | 4.41 | 96.0 | 3.57 | 55.9 | 0.24 | 33.33 | 0.02 | 100.0 | 187.73 | 105.1 |
| 2015 (2) | 2.27 | 5.58 | -1.65 | 0 | 0.15 | 0 | 0.08 | 0 | 0.62 | -69.0 | 1.51 | 439.29 | -0.13 | 0 | 10.02 | 443.94 | 2.25 | 10.84 | 2.29 | 13.37 | 0.18 | 12.5 | 0.01 | 0.0 | 91.53 | -6.76 |
| 2014 (1) | 2.15 | 0 | -0.15 | 0 | -0.75 | 0 | 0 | 0 | 2.0 | 30.72 | 0.28 | 100.0 | -0.12 | 0 | 1.84 | 47.24 | 2.03 | 53.79 | 2.02 | 65.57 | 0.16 | 0.0 | 0.01 | 0.0 | 98.17 | 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) | 7.0 | 191.67 | 493.22 | -0.91 | -2933.33 | 67.84 | 18.55 | 185600.0 | 836.11 | 0.15 | 0 | 0 | 6.09 | 156.96 | 469.09 | 0.11 | -76.09 | -85.53 | -0.26 | 0 | -333.33 | 0.57 | -84.34 | -97.53 | 4.72 | 78.11 | 5144.44 | 4.52 | 66.18 | 1458.62 | 0.12 | 0.0 | 20.0 | 0.02 | 0.0 | 0.0 | 150.21 | 79.01 | -47.81 |
| 24Q2 (19) | 2.4 | 5900.0 | 47.24 | -0.03 | -103.95 | 40.0 | -0.01 | 0.0 | -103.23 | 0 | 0 | 0 | 2.37 | 196.25 | 50.0 | 0.46 | 12.2 | 1433.33 | 0 | 100.0 | 100.0 | 3.62 | -36.23 | 232.7 | 2.65 | 44.81 | 3044.44 | 2.72 | 59.06 | 806.67 | 0.12 | 9.09 | 9.09 | 0.02 | 0.0 | 0.0 | 83.92 | 3760.14 | -77.86 |
| 24Q1 (18) | 0.04 | 114.29 | 109.09 | 0.76 | 161.79 | 1166.67 | -0.01 | 0.0 | 97.06 | 0 | 0 | 0 | 0.8 | 152.98 | 310.53 | 0.41 | -21.15 | 0 | -0.03 | -137.5 | -250.0 | 5.67 | -59.65 | 0 | 1.83 | 150.68 | 1425.0 | 1.71 | 163.08 | 1121.43 | 0.11 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 2.17 | 106.06 | 101.33 |
| 23Q4 (17) | -0.28 | -123.73 | -114.29 | -1.23 | 56.54 | -179.87 | -0.01 | 99.6 | 99.16 | 0 | 0 | 0 | -1.51 | 8.48 | -143.14 | 0.52 | -31.58 | 1200.0 | 0.08 | 233.33 | 188.89 | 14.05 | -38.61 | 918.92 | 0.73 | 711.11 | 102.78 | 0.65 | 124.14 | 195.45 | 0.11 | 10.0 | 0.0 | 0.02 | 0.0 | 0.0 | -35.90 | -112.47 | -106.41 |
| 23Q3 (16) | 1.18 | -27.61 | -9.23 | -2.83 | -5560.0 | 8.71 | -2.52 | -912.9 | 40.14 | 0 | 0 | 0 | -1.65 | -204.43 | 8.33 | 0.76 | 2433.33 | -73.7 | -0.06 | -500.0 | -175.0 | 22.89 | 2006.02 | -55.33 | 0.09 | 200.0 | -92.17 | 0.29 | -3.33 | -81.76 | 0.1 | -9.09 | -9.09 | 0.02 | 0.0 | 100.0 | 287.80 | -24.08 | 278.57 |
| 23Q2 (15) | 1.63 | 470.45 | -23.47 | -0.05 | -183.33 | 91.07 | 0.31 | 191.18 | 1133.33 | 0 | 0 | 0 | 1.58 | 515.79 | 0.64 | 0.03 | 0 | -92.86 | -0.01 | -150.0 | 50.0 | 1.09 | 0 | -80.2 | -0.09 | -175.0 | -105.29 | 0.3 | 114.29 | -82.25 | 0.11 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | 379.07 | 332.61 | 222.12 |
| 23Q1 (14) | -0.44 | -122.45 | -169.84 | 0.06 | -96.1 | 104.17 | -0.34 | 71.43 | -103.27 | 0 | 0 | 0 | -0.38 | -110.86 | 53.09 | 0 | -100.0 | -100.0 | 0.02 | 122.22 | 200.0 | -0.00 | -100.0 | -100.0 | 0.12 | -66.67 | -91.67 | 0.14 | -36.36 | -90.6 | 0.11 | 0.0 | 10.0 | 0.02 | 0.0 | 100.0 | -162.96 | -129.1 | -513.87 |
| 22Q4 (13) | 1.96 | 50.77 | -8.41 | 1.54 | 149.68 | 205.48 | -1.19 | 71.73 | -260.81 | 0 | 0 | 0 | 3.5 | 294.44 | 414.71 | 0.04 | -98.62 | -89.74 | -0.09 | -212.5 | -800.0 | 1.38 | -97.31 | -84.33 | 0.36 | -68.7 | -52.0 | 0.22 | -86.16 | -66.15 | 0.11 | 0.0 | 22.22 | 0.02 | 100.0 | 100.0 | 560.00 | 636.62 | 96.26 |
| 22Q3 (12) | 1.3 | -38.97 | 319.35 | -3.1 | -453.57 | -1309.09 | -4.21 | -13933.33 | -76.15 | 0 | 0 | 0 | -1.8 | -214.65 | -2100.0 | 2.89 | 588.1 | 14350.0 | 0.08 | 500.0 | 700.0 | 51.24 | 833.32 | 20498.94 | 1.15 | -32.35 | -43.35 | 1.59 | -5.92 | -13.11 | 0.11 | 0.0 | 22.22 | 0.01 | 0.0 | 0.0 | 76.02 | -35.4 | 373.31 |
| 22Q2 (11) | 2.13 | 238.1 | 7200.0 | -0.56 | 61.11 | -1300.0 | -0.03 | -100.29 | -200.0 | 0 | 0 | 0 | 1.57 | 293.83 | 2342.86 | 0.42 | 180.0 | 1300.0 | -0.02 | 0.0 | -166.67 | 5.49 | 130.59 | 1331.11 | 1.7 | 18.06 | -14.57 | 1.69 | 13.42 | 6.29 | 0.11 | 10.0 | 22.22 | 0.01 | 0.0 | 0.0 | 117.68 | 198.87 | 6729.28 |
| 22Q1 (10) | 0.63 | -70.56 | 170.0 | -1.44 | 1.37 | -1100.0 | 10.41 | 1306.76 | 104200.0 | 0 | 0 | 0 | -0.81 | -219.12 | 20.59 | 0.15 | -61.54 | -34.78 | -0.02 | -100.0 | 0 | 2.38 | -72.95 | -40.58 | 1.44 | 92.0 | -9.43 | 1.49 | 129.23 | 12.03 | 0.1 | 11.11 | 11.11 | 0.01 | 0.0 | 0.0 | 39.38 | -86.2 | 162.56 |
| 21Q4 (9) | 2.14 | 590.32 | 25.88 | -1.46 | -563.64 | -73.81 | 0.74 | 130.96 | 7500.0 | 0 | 0 | 0 | 0.68 | 655.56 | -20.93 | 0.39 | 1850.0 | -43.48 | -0.01 | -200.0 | -120.0 | 8.80 | 3439.05 | -46.16 | 0.75 | -63.05 | 20.97 | 0.65 | -64.48 | 47.73 | 0.09 | 0.0 | 12.5 | 0.01 | 0.0 | 0.0 | 285.33 | 1676.43 | -11.04 |
| 21Q3 (8) | 0.31 | 1133.33 | -68.69 | -0.22 | -450.0 | -15.79 | -2.39 | -23800.0 | -89.68 | 0 | 0 | 0 | 0.09 | 228.57 | -88.75 | 0.02 | -33.33 | -91.67 | 0.01 | -66.67 | -50.0 | 0.25 | -35.16 | -95.42 | 2.03 | 2.01 | 79.65 | 1.83 | 15.09 | 88.66 | 0.09 | 0.0 | 12.5 | 0.01 | 0.0 | 0.0 | 16.06 | 1004.84 | -82.8 |
| 21Q2 (7) | -0.03 | 96.67 | -105.26 | -0.04 | 66.67 | 33.33 | -0.01 | 0.0 | 97.5 | 0 | 0 | -100.0 | -0.07 | 93.14 | -113.73 | 0.03 | -86.96 | -62.5 | 0.03 | 0 | 50.0 | 0.38 | -90.43 | -81.35 | 1.99 | 25.16 | 123.6 | 1.59 | 19.55 | 130.43 | 0.09 | 0.0 | 12.5 | 0.01 | 0.0 | 0.0 | -1.78 | 97.18 | -102.43 |
| 21Q1 (6) | -0.9 | -152.94 | -4400.0 | -0.12 | 85.71 | -300.0 | -0.01 | 0.0 | 96.55 | 0 | 0 | 0 | -1.02 | -218.6 | -1940.0 | 0.23 | -66.67 | 475.0 | 0 | -100.0 | 0 | 4.01 | -75.49 | 154.44 | 1.59 | 156.45 | 318.42 | 1.33 | 202.27 | 269.44 | 0.09 | 12.5 | 12.5 | 0.01 | 0.0 | 0.0 | -62.94 | -119.62 | -1316.08 |
| 20Q4 (5) | 1.7 | 71.72 | 220.75 | -0.84 | -342.11 | -42.37 | -0.01 | 99.21 | 0.0 | 0 | 0 | 0 | 0.86 | 7.5 | 1533.33 | 0.69 | 187.5 | 263.16 | 0.05 | 150.0 | 0.0 | 16.35 | 201.13 | 95.35 | 0.62 | -45.13 | 0 | 0.44 | -54.64 | 540.0 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 320.75 | 243.43 | 0 |
| 20Q3 (4) | 0.99 | 73.68 | 0.0 | -0.19 | -216.67 | 0.0 | -1.26 | -215.0 | 0.0 | 0 | -100.0 | 0.0 | 0.8 | 56.86 | 0.0 | 0.24 | 200.0 | 0.0 | 0.02 | 0.0 | 0.0 | 5.43 | 164.03 | 0.0 | 1.13 | 26.97 | 0.0 | 0.97 | 40.58 | 0.0 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 93.40 | 27.81 | 0.0 |
| 20Q2 (3) | 0.57 | 2950.0 | 0.0 | -0.06 | -100.0 | 0.0 | -0.4 | -37.93 | 0.0 | 0.05 | 0 | 0.0 | 0.51 | 1120.0 | 0.0 | 0.08 | 100.0 | 0.0 | 0.02 | 0 | 0.0 | 2.06 | 30.59 | 0.0 | 0.89 | 134.21 | 0.0 | 0.69 | 91.67 | 0.0 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 73.08 | 1744.23 | 0.0 |
| 20Q1 (2) | -0.02 | -103.77 | 0.0 | -0.03 | 94.92 | 0.0 | -0.29 | -2800.0 | 0.0 | 0 | 0 | 0.0 | -0.05 | 16.67 | 0.0 | 0.04 | -78.95 | 0.0 | 0 | -100.0 | 0.0 | 1.57 | -81.19 | 0.0 | 0.38 | 0 | 0.0 | 0.36 | 460.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -4.44 | 0 | 0.0 |
| 19Q4 (1) | 0.53 | 0.0 | 0.0 | -0.59 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 8.37 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.1 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 |
