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) | 4.7 | -5.24 | 0.08 | 300.0 | -4.2 | 0 | 0 | 0 | 4.78 | -4.02 | 0.09 | 12.5 | 0 | 0 | 0.49 | 4.88 | 5.86 | 14.01 | 5.07 | 15.75 | 0.26 | 8.33 | 0.01 | 0.0 | 88.01 | -17.84 |
| 2022 (9) | 4.96 | 34.05 | 0.02 | 0 | -3.13 | 0 | 0.01 | 0 | 4.98 | 34.96 | 0.08 | 33.33 | 0 | 0 | 0.47 | 10.62 | 5.14 | 34.2 | 4.38 | 36.45 | 0.24 | 4.35 | 0.01 | -50.0 | 107.13 | 0.18 |
| 2021 (8) | 3.7 | 17.46 | -0.01 | 0 | -2.69 | 0 | 0 | 0 | 3.69 | 16.77 | 0.06 | 20.0 | 0 | 0 | 0.42 | 3.18 | 3.83 | 18.94 | 3.21 | 18.89 | 0.23 | 0.0 | 0.02 | 100.0 | 106.94 | -0.19 |
| 2020 (7) | 3.15 | -10.26 | 0.01 | -50.0 | -3.0 | 0 | 0 | 0 | 3.16 | -10.48 | 0.05 | 0.0 | 0 | 0 | 0.41 | 9.86 | 3.22 | -11.78 | 2.7 | -13.74 | 0.23 | 0.0 | 0.01 | 0.0 | 107.14 | 2.87 |
| 2019 (6) | 3.51 | 21.88 | 0.02 | -71.43 | -2.86 | 0 | 0 | 0 | 3.53 | 19.66 | 0.05 | 25.0 | 0 | 0 | 0.37 | 26.85 | 3.65 | 4.29 | 3.13 | 3.99 | 0.23 | 283.33 | 0.01 | 0.0 | 104.15 | 11.39 |
| 2018 (5) | 2.88 | 7.87 | 0.07 | 0 | -2.69 | 0 | 0 | 0 | 2.95 | 10.49 | 0.04 | -42.86 | 0 | 0 | 0.29 | -43.15 | 3.5 | 0.86 | 3.01 | -1.63 | 0.06 | -14.29 | 0.01 | 0.0 | 93.51 | 9.97 |
| 2017 (4) | 2.67 | -16.3 | 0 | 0 | -2.44 | 0 | 0 | 0 | 2.67 | -17.34 | 0.07 | 133.33 | 0 | 0 | 0.51 | 119.45 | 3.47 | 10.16 | 3.06 | 11.68 | 0.07 | -12.5 | 0.01 | 0.0 | 85.03 | -24.56 |
| 2016 (3) | 3.19 | 29.67 | 0.04 | 0 | -2.38 | 0 | 0 | 0 | 3.23 | 31.3 | 0.03 | -50.0 | 0 | 0 | 0.23 | -50.59 | 3.15 | 5.7 | 2.74 | 3.01 | 0.08 | 14.29 | 0.01 | 0.0 | 112.72 | 25.55 |
| 2015 (2) | 2.46 | 21.78 | 0 | 0 | -2.02 | 0 | 0 | 0 | 2.46 | 20.59 | 0.06 | -14.29 | 0 | 0 | 0.47 | -13.2 | 2.98 | 6.43 | 2.66 | 8.57 | 0.07 | 16.67 | 0.01 | 0.0 | 89.78 | 12.0 |
| 2014 (1) | 2.02 | 2.02 | 0.02 | 100.0 | -1.56 | 0 | 0 | 0 | 2.04 | 2.51 | 0.07 | -12.5 | 0 | 0 | 0.55 | -26.98 | 2.8 | 38.61 | 2.45 | 28.95 | 0.06 | 20.0 | 0.01 | 0.0 | 80.16 | -20.65 |
| 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) | 1.37 | 59.3 | 1.48 | 0.03 | -40.0 | 0.0 | -4.68 | -7700.0 | -15.56 | 0 | 0 | 0 | 1.4 | 53.85 | 1.45 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.22 | 8.26 | -3.26 | 1.52 | -10.59 | 4.11 | 1.29 | -11.64 | 1.57 | 0.08 | 0.0 | 14.29 | 0 | 0 | 0 | 100.00 | 79.07 | -0.74 |
| 24Q2 (19) | 0.86 | -39.86 | -12.24 | 0.05 | 110.2 | 150.0 | -0.06 | 0.0 | -20.0 | 0 | 100.0 | 0 | 0.91 | -3.19 | -9.0 | 0.01 | -75.0 | -50.0 | 0 | 0 | 0 | 0.20 | -78.61 | -49.7 | 1.7 | 27.82 | 3.66 | 1.46 | 25.86 | 0.69 | 0.08 | 0.0 | 33.33 | 0 | 0 | 0 | 55.84 | -51.58 | -13.95 |
| 24Q1 (18) | 1.43 | 12.6 | 30.0 | -0.49 | -2550.0 | -5000.0 | -0.06 | -20.0 | -20.0 | -0.01 | -200.0 | 0.0 | 0.94 | -27.13 | -15.32 | 0.04 | 33.33 | 33.33 | 0 | 0 | 0 | 0.94 | 44.6 | 36.46 | 1.33 | -9.52 | 3.1 | 1.16 | -5.69 | 2.65 | 0.08 | 14.29 | 33.33 | 0 | 0 | 0 | 115.32 | 18.05 | 24.76 |
| 23Q4 (17) | 1.27 | -5.93 | -19.11 | 0.02 | -33.33 | -33.33 | -0.05 | 98.77 | 0.0 | 0.01 | 0 | 0.0 | 1.29 | -6.52 | -19.38 | 0.03 | 200.0 | 200.0 | 0 | 0 | 0 | 0.65 | 188.96 | 227.27 | 1.47 | 0.68 | -11.98 | 1.23 | -3.15 | -11.51 | 0.07 | 0.0 | 16.67 | 0 | 0 | 0 | 97.69 | -3.03 | -9.77 |
| 23Q3 (16) | 1.35 | 37.76 | -14.56 | 0.03 | 50.0 | 200.0 | -4.05 | -8000.0 | -35.91 | 0 | 0 | 0 | 1.38 | 38.0 | -13.21 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0 | 0.22 | -43.71 | -5.62 | 1.46 | -10.98 | 13.18 | 1.27 | -12.41 | 14.41 | 0.07 | 16.67 | 16.67 | 0 | 0 | 0 | 100.75 | 55.23 | -25.4 |
| 23Q2 (15) | 0.98 | -10.91 | 36.11 | 0.02 | 100.0 | 100.0 | -0.05 | 0.0 | 0.0 | 0 | 100.0 | 0 | 1.0 | -9.91 | 36.99 | 0.02 | -33.33 | 100.0 | 0 | 0 | 0 | 0.40 | -41.98 | 73.25 | 1.64 | 27.13 | 28.12 | 1.45 | 28.32 | 31.82 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 64.90 | -29.79 | 4.56 |
| 23Q1 (14) | 1.1 | -29.94 | 1.85 | 0.01 | -66.67 | 133.33 | -0.05 | 0.0 | 0.0 | -0.01 | -200.0 | 0 | 1.11 | -30.63 | 5.71 | 0.03 | 200.0 | -40.0 | 0 | 0 | 0 | 0.69 | 246.79 | -50.18 | 1.29 | -22.75 | 44.94 | 1.13 | -18.71 | 44.87 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 92.44 | -14.63 | -28.1 |
| 22Q4 (13) | 1.57 | -0.63 | 30.83 | 0.03 | 200.0 | 400.0 | -0.05 | 98.32 | 0.0 | 0.01 | 0 | 0 | 1.6 | 0.63 | 34.45 | 0.01 | 0.0 | -66.67 | 0 | 0 | 0 | 0.20 | -16.67 | -72.88 | 1.67 | 29.46 | 47.79 | 1.39 | 25.23 | 46.32 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 108.28 | -19.82 | -8.87 |
| 22Q3 (12) | 1.58 | 119.44 | 75.56 | 0.01 | 0.0 | 0 | -2.98 | -5860.0 | -16.86 | 0 | 0 | 0 | 1.59 | 117.81 | 76.67 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.24 | 3.33 | -16.19 | 1.29 | 0.78 | 37.23 | 1.11 | 0.91 | 40.51 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 135.04 | 117.57 | 27.54 |
| 22Q2 (11) | 0.72 | -33.33 | -11.11 | 0.01 | 133.33 | 200.0 | -0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.73 | -30.48 | -8.75 | 0.01 | -80.0 | -50.0 | 0 | 0 | 0 | 0.23 | -83.32 | -59.22 | 1.28 | 43.82 | 31.96 | 1.1 | 41.03 | 32.53 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 62.07 | -51.72 | -31.8 |
| 22Q1 (10) | 1.08 | -10.0 | 35.0 | -0.03 | -200.0 | -400.0 | -0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 1.05 | -11.76 | 29.63 | 0.05 | 66.67 | 0 | 0 | 0 | 0 | 1.38 | 88.77 | 0 | 0.89 | -21.24 | 14.1 | 0.78 | -17.89 | 21.88 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 128.57 | 8.21 | 12.5 |
| 21Q4 (9) | 1.2 | 33.33 | -6.25 | -0.01 | 0 | 0 | -0.05 | 98.04 | 0.0 | 0 | 0 | 0 | 1.19 | 32.22 | -7.03 | 0.03 | 200.0 | 200.0 | 0 | 0 | 0 | 0.73 | 157.56 | 166.34 | 1.13 | 20.21 | 10.78 | 0.95 | 20.25 | 11.76 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 118.81 | 12.21 | -15.53 |
| 21Q3 (8) | 0.9 | 11.11 | -18.92 | 0 | 100.0 | 100.0 | -2.55 | -5000.0 | 10.84 | 0 | 0 | 0 | 0.9 | 12.5 | -18.18 | 0.01 | -50.0 | -50.0 | 0 | 0 | 0 | 0.28 | -49.72 | -56.68 | 0.94 | -3.09 | 14.63 | 0.79 | -4.82 | 17.91 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 105.88 | 16.34 | -30.37 |
| 21Q2 (7) | 0.81 | 1.25 | 4150.0 | -0.01 | -200.0 | 0 | -0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.8 | -1.23 | 4100.0 | 0.02 | 0 | 100.0 | 0 | 0 | 0 | 0.56 | 0 | 48.02 | 0.97 | 24.36 | 51.56 | 0.83 | 29.69 | 53.7 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 91.01 | -20.37 | 2830.34 |
| 21Q1 (6) | 0.8 | -37.5 | 3.9 | 0.01 | 0 | 0.0 | -0.05 | 0.0 | 0.0 | 0 | 0 | 0 | 0.81 | -36.72 | 3.85 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.78 | -23.53 | 4.0 | 0.64 | -24.71 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 114.29 | -18.75 | 3.9 |
| 20Q4 (5) | 1.28 | 15.32 | 236.84 | 0 | 100.0 | -100.0 | -0.05 | 98.25 | 0.0 | 0 | 0 | 0 | 1.28 | 16.36 | 228.21 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0 | 0.27 | -58.1 | 3.3 | 1.02 | 24.39 | -4.67 | 0.85 | 26.87 | -6.59 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 140.66 | -7.49 | 259.05 |
| 20Q3 (4) | 1.11 | 5650.0 | 0.0 | -0.01 | 0 | 0.0 | -2.86 | -5620.0 | 0.0 | 0 | 0 | 0.0 | 1.1 | 5600.0 | 0.0 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0.0 | 0.66 | 71.8 | 0.0 | 0.82 | 28.12 | 0.0 | 0.67 | 24.07 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 152.05 | 4661.64 | 0.0 |
| 20Q2 (3) | -0.02 | -102.6 | 0.0 | 0 | -100.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | -0.02 | -102.56 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.38 | 12.98 | 0.0 | 0.64 | -14.67 | 0.0 | 0.54 | -15.62 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | -3.33 | -103.03 | 0.0 |
| 20Q1 (2) | 0.77 | 102.63 | 0.0 | 0.01 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.78 | 100.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.34 | 27.03 | 0.0 | 0.75 | -29.91 | 0.0 | 0.64 | -29.67 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 110.00 | 180.79 | 0.0 |
| 19Q4 (1) | 0.38 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 1.07 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 39.18 | 0.0 | 0.0 |
