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) | 2.13 | 10.94 | -3.19 | 0 | 2.51 | 17.29 | 0 | 0 | -1.06 | 0 | 3.61 | -5.5 | -0.03 | 0 | 25.32 | -12.85 | 1.97 | -3.9 | 1.7 | -10.53 | 0.7 | 11.11 | 0.03 | -50.0 | 87.65 | 18.24 |
| 2022 (9) | 1.92 | 86.41 | -3.63 | 0 | 2.14 | -7.36 | -0.02 | 0 | -1.71 | 0 | 3.82 | 49.22 | -0.01 | 0 | 29.05 | 23.46 | 2.05 | 55.3 | 1.9 | 68.14 | 0.63 | 5.0 | 0.06 | 20.0 | 74.13 | 28.11 |
| 2021 (8) | 1.03 | -47.45 | -3.16 | 0 | 2.31 | 0 | 0 | 0 | -2.13 | 0 | 2.56 | 103.17 | 0 | 0 | 23.53 | 85.43 | 1.32 | 10.92 | 1.13 | 17.71 | 0.6 | 7.14 | 0.05 | 150.0 | 57.87 | -54.53 |
| 2020 (7) | 1.96 | 43.07 | -1.44 | 0 | -0.53 | 0 | 0.06 | 0 | 0.52 | -8.77 | 1.26 | 147.06 | 0 | 0 | 12.69 | 151.54 | 1.19 | 26.6 | 0.96 | 23.08 | 0.56 | -3.45 | 0.02 | 0.0 | 127.27 | 28.2 |
| 2019 (6) | 1.37 | 61.18 | -0.8 | 0 | -0.38 | 0 | -0.01 | 0 | 0.57 | 0 | 0.51 | -1.92 | 0 | 0 | 5.04 | -15.31 | 0.94 | 129.27 | 0.78 | 81.4 | 0.58 | 23.4 | 0.02 | 0.0 | 99.28 | 7.45 |
| 2018 (5) | 0.85 | -20.56 | -1.08 | 0 | 0.51 | -50.0 | -0.02 | 0 | -0.23 | 0 | 0.52 | -85.43 | 0 | 0 | 5.96 | -85.15 | 0.41 | -33.87 | 0.43 | -8.51 | 0.47 | 0.0 | 0.02 | 0.0 | 92.39 | -17.11 |
| 2017 (4) | 1.07 | -1.83 | -2.72 | 0 | 1.02 | 0 | 0.01 | 0 | -1.65 | 0 | 3.57 | 1015.62 | 0 | 0 | 40.11 | 1089.58 | 0.62 | -42.59 | 0.47 | -47.78 | 0.47 | -4.08 | 0.02 | 0.0 | 111.46 | 44.18 |
| 2016 (3) | 1.09 | -13.49 | -1.1 | 0 | -0.61 | 0 | -0.06 | 0 | -0.01 | 0 | 0.32 | 3.23 | 0 | 0 | 3.37 | 5.4 | 1.08 | 21.35 | 0.9 | 11.11 | 0.49 | 8.89 | 0.02 | 0.0 | 77.30 | -21.47 |
| 2015 (2) | 1.26 | 61.54 | -1.0 | 0 | 0.77 | 1183.33 | 0.05 | 0 | 0.26 | -23.53 | 0.31 | -40.38 | 0 | 0 | 3.20 | -55.46 | 0.89 | 85.42 | 0.81 | 58.82 | 0.45 | 15.38 | 0.02 | 0.0 | 98.44 | 16.11 |
| 2014 (1) | 0.78 | -28.44 | -0.44 | 0 | 0.06 | -53.85 | -0.12 | 0 | 0.34 | -45.16 | 0.52 | 48.57 | 0 | 0 | 7.18 | 38.31 | 0.48 | 336.36 | 0.51 | 240.0 | 0.39 | 5.41 | 0.02 | 0.0 | 84.78 | -58.0 |
| 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) | 1.15 | 16.16 | 43.75 | -0.23 | 32.35 | 60.34 | -1.06 | -5200.0 | -604.76 | -0.01 | -150.0 | -150.0 | 0.92 | 41.54 | 318.18 | 0.23 | 53.33 | -65.67 | 0 | 0 | 0 | 6.04 | 53.74 | -66.03 | 0.55 | -5.17 | -1.79 | 0.44 | -12.0 | -18.52 | 0.23 | 0.0 | 27.78 | 0 | 0 | 0 | 171.64 | 26.56 | 54.48 |
| 24Q2 (19) | 0.99 | 421.05 | 1750.0 | -0.34 | 48.48 | 42.37 | -0.02 | -104.35 | -101.72 | 0.02 | 166.67 | -33.33 | 0.65 | 238.3 | 200.0 | 0.15 | -76.92 | -84.38 | 0 | 0 | 100.0 | 3.93 | -80.19 | -83.07 | 0.58 | 100.0 | -4.92 | 0.5 | 61.29 | -9.09 | 0.23 | 4.55 | 35.29 | 0 | -100.0 | 0 | 135.62 | 285.44 | 1727.4 |
| 24Q1 (18) | 0.19 | -78.89 | -61.22 | -0.66 | -3.12 | 52.17 | 0.46 | -25.81 | -11.54 | -0.03 | 0.0 | -50.0 | -0.47 | -280.77 | 47.19 | 0.65 | 4.84 | -51.85 | 0 | 0 | 100.0 | 19.82 | -2.19 | -51.56 | 0.29 | 3.57 | -44.23 | 0.31 | 55.0 | -22.5 | 0.22 | 15.79 | 46.67 | 0.01 | 0.0 | -50.0 | 35.19 | -84.36 | -59.07 |
| 23Q4 (17) | 0.9 | 12.5 | 8.43 | -0.64 | -10.34 | 55.86 | 0.62 | 195.24 | -33.33 | -0.03 | -250.0 | -50.0 | 0.26 | 18.18 | 141.94 | 0.62 | -7.46 | -56.64 | 0 | 0 | 0 | 20.26 | 14.01 | -47.72 | 0.28 | -50.0 | -62.16 | 0.2 | -62.96 | -64.91 | 0.19 | 5.56 | 18.75 | 0.01 | 0 | -50.0 | 225.00 | 102.5 | 103.31 |
| 23Q3 (16) | 0.8 | 1433.33 | 1.27 | -0.58 | 1.69 | -3.57 | 0.21 | -81.9 | -50.0 | 0.02 | -33.33 | 300.0 | 0.22 | 133.85 | -4.35 | 0.67 | -30.21 | -20.24 | 0 | 100.0 | 0 | 17.77 | -23.36 | -21.3 | 0.56 | -8.2 | -21.13 | 0.54 | -1.82 | -22.86 | 0.18 | 5.88 | 12.5 | 0 | 0 | -100.0 | 111.11 | 1433.33 | 23.77 |
| 23Q2 (15) | -0.06 | -112.24 | -114.29 | -0.59 | 57.25 | 41.0 | 1.16 | 123.08 | 90.16 | 0.03 | 250.0 | 200.0 | -0.65 | 26.97 | -12.07 | 0.96 | -28.89 | 3.23 | -0.01 | 0.0 | 0.0 | 23.19 | -43.32 | -22.46 | 0.61 | 17.31 | 64.86 | 0.55 | 37.5 | 37.5 | 0.17 | 13.33 | 6.25 | 0 | -100.0 | -100.0 | -8.33 | -109.69 | -111.51 |
| 23Q1 (14) | 0.49 | -40.96 | 508.33 | -1.38 | 4.83 | -122.58 | 0.52 | -44.09 | 205.88 | -0.02 | 0.0 | -100.0 | -0.89 | -43.55 | -20.27 | 1.35 | -5.59 | 117.74 | -0.01 | 0 | 0 | 40.91 | 5.56 | 73.53 | 0.52 | -29.73 | 126.09 | 0.4 | -29.82 | 73.91 | 0.15 | -6.25 | -6.25 | 0.02 | 0.0 | 0.0 | 85.96 | -22.32 | 393.71 |
| 22Q4 (13) | 0.83 | 5.06 | 144.12 | -1.45 | -158.93 | -14.17 | 0.93 | 121.43 | 137.96 | -0.02 | -100.0 | -300.0 | -0.62 | -369.57 | 33.33 | 1.43 | 70.24 | 134.43 | 0 | 0 | 0 | 38.75 | 71.62 | 92.5 | 0.74 | 4.23 | 117.65 | 0.57 | -18.57 | 62.86 | 0.16 | 0.0 | 6.67 | 0.02 | 0.0 | -50.0 | 110.67 | 23.27 | 75.76 |
| 22Q3 (12) | 0.79 | 88.1 | 1875.0 | -0.56 | 44.0 | -93.1 | 0.42 | -31.15 | -89.55 | -0.01 | -200.0 | -200.0 | 0.23 | 139.66 | 192.0 | 0.84 | -9.68 | 223.08 | 0 | 100.0 | 0 | 22.58 | -24.49 | 147.52 | 0.71 | 91.89 | 97.22 | 0.7 | 75.0 | 133.33 | 0.16 | 0.0 | 6.67 | 0.02 | 0.0 | 0 | 89.77 | 23.97 | 909.94 |
| 22Q2 (11) | 0.42 | 450.0 | -16.0 | -1.0 | -61.29 | -122.22 | 0.61 | 258.82 | 2133.33 | 0.01 | 200.0 | 150.0 | -0.58 | 21.62 | -1260.0 | 0.93 | 50.0 | 72.22 | -0.01 | 0 | 0 | 29.90 | 26.85 | 42.87 | 0.37 | 60.87 | 15.62 | 0.4 | 73.91 | 53.85 | 0.16 | 0.0 | 6.67 | 0.02 | 0.0 | 0 | 72.41 | 347.41 | -40.62 |
| 22Q1 (10) | -0.12 | -135.29 | -175.0 | -0.62 | 51.18 | 46.09 | 0.17 | 106.94 | -78.21 | -0.01 | -200.0 | -200.0 | -0.74 | 20.43 | 25.25 | 0.62 | 1.64 | -46.09 | 0 | 0 | 0 | 23.57 | 17.1 | -50.6 | 0.23 | -32.35 | -20.69 | 0.23 | -34.29 | 4.55 | 0.16 | 6.67 | 6.67 | 0.02 | -50.0 | 0 | -29.27 | -146.48 | -167.68 |
| 21Q4 (9) | 0.34 | 750.0 | -63.44 | -1.27 | -337.93 | -122.81 | -2.45 | -160.95 | -4800.0 | 0.01 | 0.0 | -50.0 | -0.93 | -272.0 | -358.33 | 0.61 | 134.62 | 60.53 | 0 | 0 | 0 | 20.13 | 120.68 | 28.74 | 0.34 | -5.56 | 17.24 | 0.35 | 16.67 | 66.67 | 0.15 | 0.0 | 0.0 | 0.04 | 0 | 0 | 62.96 | 608.33 | -75.63 |
| 21Q3 (8) | 0.04 | -92.0 | -90.24 | -0.29 | 35.56 | 32.56 | 4.02 | 13500.0 | 1057.14 | 0.01 | 150.0 | 0 | -0.25 | -600.0 | -1150.0 | 0.26 | -51.85 | -60.0 | 0 | 0 | 0 | 9.12 | -56.41 | -65.75 | 0.36 | 12.5 | 24.14 | 0.3 | 15.38 | 36.36 | 0.15 | 0.0 | 7.14 | 0 | 0 | 0 | 8.89 | -92.71 | -92.2 |
| 21Q2 (7) | 0.5 | 212.5 | 8.7 | -0.45 | 60.87 | -275.0 | -0.03 | -103.85 | 0.0 | -0.02 | -300.0 | -200.0 | 0.05 | 105.05 | -85.29 | 0.54 | -53.04 | 350.0 | 0 | 0 | 0 | 20.93 | -56.14 | 330.81 | 0.32 | 10.34 | -3.03 | 0.26 | 18.18 | 0.0 | 0.15 | 0.0 | 7.14 | 0 | 0 | 0 | 121.95 | 182.01 | 6.04 |
| 21Q1 (6) | 0.16 | -82.8 | 6.67 | -1.15 | -101.75 | -248.48 | 0.78 | 1660.0 | 2700.0 | 0.01 | -50.0 | -50.0 | -0.99 | -375.0 | -450.0 | 1.15 | 202.63 | 858.33 | 0 | 0 | 0 | 47.72 | 205.14 | 933.89 | 0.29 | 0.0 | 3.57 | 0.22 | 4.76 | -18.52 | 0.15 | 0.0 | 7.14 | 0 | 0 | 0 | 43.24 | -83.26 | 18.2 |
| 20Q4 (5) | 0.93 | 126.83 | 47.62 | -0.57 | -32.56 | -72.73 | -0.05 | 88.1 | -66.67 | 0.02 | 0 | 0 | 0.36 | 1900.0 | 20.0 | 0.38 | -41.54 | 322.22 | 0 | 0 | 0 | 15.64 | -41.3 | 379.56 | 0.29 | 0.0 | 7.41 | 0.21 | -4.55 | 10.53 | 0.15 | 7.14 | 7.14 | 0 | 0 | 0 | 258.33 | 126.83 | 35.32 |
| 20Q3 (4) | 0.41 | -10.87 | 0.0 | -0.43 | -258.33 | 0.0 | -0.42 | -1300.0 | 0.0 | 0 | -100.0 | 0.0 | -0.02 | -105.88 | 0.0 | 0.65 | 441.67 | 0.0 | 0 | 0 | 0.0 | 26.64 | 448.33 | 0.0 | 0.29 | -12.12 | 0.0 | 0.22 | -15.38 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0.0 | 113.89 | -0.97 | 0.0 |
| 20Q2 (3) | 0.46 | 206.67 | 0.0 | -0.12 | 63.64 | 0.0 | -0.03 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 0.34 | 288.89 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0.0 | 4.86 | 5.26 | 0.0 | 0.33 | 17.86 | 0.0 | 0.26 | -3.7 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0.0 | 115.00 | 214.33 | 0.0 |
| 20Q1 (2) | 0.15 | -76.19 | 0.0 | -0.33 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.02 | 0 | 0.0 | -0.18 | -160.0 | 0.0 | 0.12 | 33.33 | 0.0 | 0 | 0 | 0.0 | 4.62 | 41.54 | 0.0 | 0.28 | 3.7 | 0.0 | 0.27 | 42.11 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0 | 0.0 | 36.59 | -80.84 | 0.0 |
| 19Q4 (1) | 0.63 | 0.0 | 0.0 | -0.33 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.3 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.26 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 190.91 | 0.0 | 0.0 |
