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) | 6.36 | 169.49 | -17.36 | 0 | -2.6 | 0 | 1.45 | 0 | -11.0 | 0 | 0.26 | 333.33 | -1.09 | 0 | 0.99 | 361.75 | 3.81 | 7.32 | 4.06 | -11.55 | 0.45 | 2.27 | 0.45 | 21.62 | 128.23 | 193.4 |
| 2022 (9) | 2.36 | -86.21 | 0.85 | 0 | -2.48 | 0 | -6.21 | 0 | 3.21 | -68.9 | 0.06 | -98.93 | -0.55 | 0 | 0.21 | -98.42 | 3.55 | -68.89 | 4.59 | -51.22 | 0.44 | 0.0 | 0.37 | 32.14 | 43.70 | -74.13 |
| 2021 (8) | 17.11 | 254.98 | -6.79 | 0 | -4.13 | 0 | 7.37 | 3250.0 | 10.32 | 0 | 5.6 | -10.26 | -0.17 | 0 | 13.52 | -30.93 | 11.41 | 87.97 | 9.41 | 77.21 | 0.44 | 25.71 | 0.28 | 47.37 | 168.90 | 105.0 |
| 2020 (7) | 4.82 | -32.11 | -9.11 | 0 | 3.44 | 0 | 0.22 | 0 | -4.29 | 0 | 6.24 | 20700.0 | -0.07 | 0 | 19.57 | 17920.58 | 6.07 | 3.23 | 5.31 | 5.57 | 0.35 | 9.38 | 0.19 | 0.0 | 82.39 | -35.71 |
| 2019 (6) | 7.1 | 53.02 | 3.09 | 0 | -3.65 | 0 | -0.28 | 0 | 10.19 | 2730.56 | 0.03 | -66.67 | -0.07 | 0 | 0.11 | -64.94 | 5.88 | -2.16 | 5.03 | -10.5 | 0.32 | 128.57 | 0.19 | -9.52 | 128.16 | 64.89 |
| 2018 (5) | 4.64 | -6.26 | -4.28 | 0 | -1.2 | 0 | 1.36 | 13500.0 | 0.36 | -89.8 | 0.09 | -94.23 | -0.1 | 0 | 0.31 | -94.56 | 6.01 | 6.56 | 5.62 | 27.15 | 0.14 | 27.27 | 0.21 | 0.0 | 77.72 | -25.58 |
| 2017 (4) | 4.95 | -12.23 | -1.42 | 0 | -1.76 | 0 | 0.01 | -94.12 | 3.53 | 57.59 | 1.56 | 1014.29 | -0.11 | 0 | 5.70 | 892.96 | 5.64 | 41.35 | 4.42 | 36.84 | 0.11 | 0.0 | 0.21 | 0.0 | 104.43 | -34.27 |
| 2016 (3) | 5.64 | 6166.67 | -3.4 | 0 | -2.49 | 0 | 0.17 | 88.89 | 2.24 | 3.23 | 0.14 | 250.0 | -0.19 | 0 | 0.57 | 200.92 | 3.99 | 84.72 | 3.23 | 70.0 | 0.11 | 0.0 | 0.21 | -16.0 | 158.87 | 3889.48 |
| 2015 (2) | 0.09 | -92.68 | 2.08 | 0 | 0.19 | -92.61 | 0.09 | 0 | 2.17 | 0 | 0.04 | -97.32 | -0.16 | 0 | 0.19 | -97.91 | 2.16 | 35.0 | 1.9 | 25.83 | 0.11 | 0.0 | 0.25 | 0.0 | 3.98 | -93.95 |
| 2014 (1) | 1.23 | -56.23 | -3.9 | 0 | 2.57 | 0 | -0.02 | 0 | -2.67 | 0 | 1.49 | 1762.5 | -0.11 | 0 | 9.15 | 1457.23 | 1.6 | -13.51 | 1.51 | -1.31 | 0.11 | 10.0 | 0.25 | 19.05 | 65.78 | -56.93 |
| 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 | 291.43 | -55.08 | -2.69 | -213.03 | 68.09 | -2.46 | -30.16 | 23.12 | 2.75 | 380.61 | 2015.38 | -1.32 | -148.35 | 75.46 | 0 | -100.0 | -100.0 | -0.29 | -141.67 | -383.33 | -0.00 | -100.0 | -100.0 | 1.23 | 41.38 | 48.19 | 1.06 | -10.17 | -8.62 | 0.1 | 0.0 | -16.67 | 0.11 | 0.0 | -8.33 | 107.87 | 328.41 | -50.48 |
| 24Q2 (19) | 0.35 | -65.69 | -84.51 | 2.38 | 226.6 | 136.06 | -1.89 | -217.39 | -730.0 | -0.98 | 6.67 | -228.95 | 2.73 | 417.44 | 162.9 | 0.09 | 800.0 | -59.09 | -0.12 | -50.0 | -500.0 | 1.29 | 637.3 | -55.69 | 0.87 | 67.31 | -38.3 | 1.18 | 20.41 | -27.61 | 0.1 | -9.09 | -9.09 | 0.11 | 0.0 | 0.0 | 25.18 | -70.38 | -79.39 |
| 24Q1 (18) | 1.02 | -40.0 | 256.92 | -1.88 | -12.57 | -184.85 | 1.61 | 126.76 | 492.68 | -1.05 | -175.0 | -26.51 | -0.86 | -2966.67 | 34.35 | 0.01 | 0.0 | 0.0 | -0.08 | 91.49 | 0.0 | 0.18 | 5.78 | 5.78 | 0.52 | 0.0 | -50.0 | 0.98 | 206.25 | 3.16 | 0.11 | -8.33 | 10.0 | 0.11 | -8.33 | 10.0 | 85.00 | -72.0 | 250.38 |
| 23Q4 (17) | 1.7 | -44.26 | 182.93 | -1.67 | 80.19 | -166.01 | 0.71 | 122.19 | 3450.0 | 1.4 | 976.92 | 138.67 | 0.03 | 100.56 | -93.75 | 0.01 | -50.0 | 102.5 | -0.94 | -1466.67 | -145.63 | 0.17 | -44.21 | 101.6 | 0.52 | -37.35 | 180.0 | 0.32 | -72.41 | 149.23 | 0.12 | 0.0 | 9.09 | 0.12 | 0.0 | 20.0 | 303.57 | 39.34 | 0 |
| 23Q3 (16) | 3.05 | 34.96 | 72.32 | -8.43 | -27.73 | -808.4 | -3.2 | -1166.67 | 51.52 | 0.13 | -82.89 | 425.0 | -5.38 | -23.96 | -281.76 | 0.02 | -90.91 | -93.1 | -0.06 | -200.0 | -20.0 | 0.30 | -89.82 | -94.51 | 0.83 | -41.13 | 295.24 | 1.16 | -28.83 | 13.73 | 0.12 | 9.09 | 9.09 | 0.12 | 9.09 | 33.33 | 217.86 | 78.33 | 50.16 |
| 23Q2 (15) | 2.26 | 447.69 | 277.95 | -6.6 | -900.0 | -1181.97 | 0.3 | 173.17 | -26.83 | 0.76 | 191.57 | 127.64 | -4.34 | -231.3 | -557.58 | 0.22 | 2100.0 | 57.14 | -0.02 | 75.0 | -166.67 | 2.91 | 1660.0 | 108.14 | 1.41 | 35.58 | -32.86 | 1.63 | 71.58 | -24.88 | 0.11 | 10.0 | 0.0 | 0.11 | 10.0 | 22.22 | 122.16 | 316.13 | 327.97 |
| 23Q1 (14) | -0.65 | 68.29 | -116.67 | -0.66 | -126.09 | 81.09 | -0.41 | -2150.0 | -111.11 | -0.83 | 77.07 | -515.0 | -1.31 | -372.92 | -419.51 | 0.01 | 102.5 | -66.67 | -0.08 | -103.88 | 96.91 | 0.17 | 101.6 | -50.99 | 1.04 | 260.0 | -45.26 | 0.95 | 246.15 | -53.43 | 0.1 | -9.09 | -9.09 | 0.1 | 0.0 | 11.11 | -56.52 | 0 | -132.46 |
| 22Q4 (13) | -2.05 | -215.82 | -130.87 | 2.53 | 112.61 | 461.43 | 0.02 | 100.3 | 150.0 | -3.62 | -8950.0 | -481.05 | 0.48 | -83.78 | -91.92 | -0.4 | -237.93 | -600.0 | 2.06 | 4220.0 | 5250.0 | -10.34 | -291.39 | -1631.01 | -0.65 | -409.52 | -115.51 | -0.65 | -163.73 | -119.58 | 0.11 | 0.0 | 0.0 | 0.1 | 11.11 | 25.0 | 0.00 | -100.0 | -100.0 |
| 22Q3 (12) | 1.77 | 239.37 | -59.31 | 1.19 | 95.08 | 213.33 | -6.6 | -1709.76 | -43.79 | -0.04 | 98.55 | 86.67 | 2.96 | 548.48 | -10.3 | 0.29 | 107.14 | 866.67 | -0.05 | -266.67 | -25.0 | 5.40 | 285.74 | 1795.53 | 0.21 | -90.0 | -92.83 | 1.02 | -53.0 | -59.36 | 0.11 | 0.0 | 0.0 | 0.09 | 0.0 | 12.5 | 145.08 | 370.74 | -9.95 |
| 22Q2 (11) | -1.27 | -132.56 | -135.57 | 0.61 | 117.48 | 256.41 | 0.41 | -88.89 | 0.0 | -2.75 | -1475.0 | -138.73 | -0.66 | -260.98 | -120.75 | 0.14 | 366.67 | -95.64 | 0.03 | 101.16 | 175.0 | 1.40 | 314.4 | -96.07 | 2.1 | 10.53 | 9.95 | 2.17 | 6.37 | 40.91 | 0.11 | 0.0 | 0.0 | 0.09 | 0.0 | 12.5 | -53.59 | -130.78 | -125.97 |
| 22Q1 (10) | 3.9 | -41.27 | 52.34 | -3.49 | -398.57 | 24.78 | 3.69 | 9325.0 | 4000.0 | 0.2 | -78.95 | 154.05 | 0.41 | -93.1 | 119.71 | 0.03 | -62.5 | -98.68 | -2.59 | -6375.0 | -5080.0 | 0.34 | -49.96 | -98.51 | 1.9 | -54.65 | -20.17 | 2.04 | -38.55 | 0.49 | 0.11 | 0.0 | 0.0 | 0.09 | 12.5 | 80.0 | 174.11 | -7.96 | 48.94 |
| 21Q4 (9) | 6.64 | 52.64 | 160.39 | -0.7 | 33.33 | 92.11 | -0.04 | 99.13 | -101.14 | 0.95 | 416.67 | 239.29 | 5.94 | 80.0 | 193.99 | 0.08 | 166.67 | -98.41 | -0.04 | 0.0 | -33.33 | 0.68 | 136.96 | -98.75 | 4.19 | 43.0 | 108.46 | 3.32 | 32.27 | 90.8 | 0.11 | 0.0 | 22.22 | 0.08 | 0.0 | 100.0 | 189.17 | 17.42 | 38.73 |
| 21Q3 (8) | 4.35 | 21.85 | 690.91 | -1.05 | -169.23 | -156.1 | -4.59 | -1219.51 | -359.0 | -0.3 | -104.23 | -1600.0 | 3.3 | 3.77 | 2257.14 | 0.03 | -99.07 | -97.39 | -0.04 | 0.0 | -300.0 | 0.28 | -99.2 | -97.84 | 2.93 | 53.4 | 71.35 | 2.51 | 62.99 | 76.76 | 0.11 | 0.0 | 37.5 | 0.08 | 0.0 | 100.0 | 161.11 | -21.93 | 351.11 |
| 21Q2 (7) | 3.57 | 39.45 | 715.52 | -0.39 | 91.59 | 61.39 | 0.41 | 355.56 | -46.75 | 7.1 | 2018.92 | 2188.24 | 3.18 | 252.88 | 300.0 | 3.21 | 40.79 | 10600.0 | -0.04 | 20.0 | -100.0 | 35.59 | 56.55 | 8571.51 | 1.91 | -19.75 | 45.8 | 1.54 | -24.14 | 46.67 | 0.11 | 0.0 | 22.22 | 0.08 | 60.0 | 33.33 | 206.36 | 76.53 | 526.95 |
| 21Q1 (6) | 2.56 | 0.39 | 11.3 | -4.64 | 47.69 | -493.22 | 0.09 | -97.44 | -40.0 | -0.37 | -232.14 | -242.31 | -2.08 | 67.09 | -159.77 | 2.28 | -54.58 | 5600.0 | -0.05 | -66.67 | -400.0 | 22.73 | -58.02 | 3650.75 | 2.38 | 18.41 | 128.85 | 2.03 | 16.67 | 84.55 | 0.11 | 22.22 | 22.22 | 0.05 | 25.0 | 25.0 | 116.89 | -14.28 | -37.49 |
| 20Q4 (5) | 2.55 | 363.64 | 347.37 | -8.87 | -2063.41 | -363.99 | 3.52 | 452.0 | 467.74 | 0.28 | 1300.0 | 2700.0 | -6.32 | -4614.29 | -260.81 | 5.02 | 336.52 | 50100.0 | -0.03 | -200.0 | 0.0 | 54.15 | 309.68 | 42681.01 | 2.01 | 17.54 | 8.06 | 1.74 | 22.54 | 42.62 | 0.09 | 12.5 | 0.0 | 0.04 | 0.0 | 0.0 | 136.36 | 281.82 | 222.97 |
| 20Q3 (4) | 0.55 | 194.83 | 0.0 | -0.41 | 59.41 | 0.0 | -1.0 | -229.87 | 0.0 | 0.02 | 105.88 | 0.0 | 0.14 | 108.81 | 0.0 | 1.15 | 3733.33 | 0.0 | -0.01 | 50.0 | 0.0 | 13.22 | 3120.88 | 0.0 | 1.71 | 30.53 | 0.0 | 1.42 | 35.24 | 0.0 | 0.08 | -11.11 | 0.0 | 0.04 | -33.33 | 0.0 | 35.71 | 173.89 | 0.0 |
| 20Q2 (3) | -0.58 | -125.22 | 0.0 | -1.01 | -185.59 | 0.0 | 0.77 | 413.33 | 0.0 | -0.34 | -230.77 | 0.0 | -1.59 | -145.69 | 0.0 | 0.03 | -25.0 | 0.0 | -0.02 | -100.0 | 0.0 | 0.41 | -32.28 | 0.0 | 1.31 | 25.96 | 0.0 | 1.05 | -4.55 | 0.0 | 0.09 | 0.0 | 0.0 | 0.06 | 50.0 | 0.0 | -48.33 | -125.85 | 0.0 |
| 20Q1 (2) | 2.3 | 303.51 | 0.0 | 1.18 | -64.88 | 0.0 | 0.15 | -75.81 | 0.0 | 0.26 | 2500.0 | 0.0 | 3.48 | -11.45 | 0.0 | 0.04 | 300.0 | 0.0 | -0.01 | 66.67 | 0.0 | 0.61 | 378.79 | 0.0 | 1.04 | -44.09 | 0.0 | 1.1 | -9.84 | 0.0 | 0.09 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 186.99 | 342.88 | 0.0 |
| 19Q4 (1) | 0.57 | 0.0 | 0.0 | 3.36 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 3.93 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 1.86 | 0.0 | 0.0 | 1.22 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 42.22 | 0.0 | 0.0 |
