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) | 3.92 | 20.25 | -1.09 | 0 | -4.6 | 0 | 0.03 | 0 | 2.83 | 0 | 0.03 | 50.0 | 0 | 0 | 0.26 | 22.3 | 4.9 | 31.37 | 4.25 | 25.0 | 0.09 | -10.0 | 0 | 0 | 90.32 | -3.03 |
| 2022 (9) | 3.26 | 10.88 | -3.33 | 0 | -3.7 | 0 | -0.01 | 0 | -0.07 | 0 | 0.02 | -33.33 | -0.01 | 0 | 0.22 | -20.46 | 3.73 | -0.8 | 3.4 | 14.86 | 0.1 | 0.0 | 0 | 0 | 93.14 | -2.42 |
| 2021 (8) | 2.94 | -2.33 | 8.07 | 93.06 | -7.85 | 0 | 0.06 | 0 | 11.01 | 53.13 | 0.03 | 50.0 | 0.03 | 0.0 | 0.27 | 3.75 | 3.76 | 58.65 | 2.96 | -55.22 | 0.1 | -16.67 | 0.02 | 0.0 | 95.45 | 114.06 |
| 2020 (7) | 3.01 | 34.38 | 4.18 | 0 | -6.34 | 0 | -0.04 | 0 | 7.19 | 766.27 | 0.02 | -90.0 | 0.03 | 0 | 0.26 | -86.75 | 2.37 | 0.85 | 6.61 | 244.27 | 0.12 | -42.86 | 0.02 | 0.0 | 44.59 | -57.2 |
| 2019 (6) | 2.24 | 85.12 | -1.41 | 0 | 0.37 | 0 | -0.01 | 0 | 0.83 | -24.55 | 0.2 | 185.71 | -0.04 | 0 | 1.97 | 171.34 | 2.35 | 230.99 | 1.92 | 668.0 | 0.21 | 16.67 | 0.02 | 0.0 | 104.19 | -61.25 |
| 2018 (5) | 1.21 | 28.72 | -0.11 | 0 | -1.87 | 0 | -0.03 | 0 | 1.1 | 685.71 | 0.07 | -75.86 | 0 | 0 | 0.73 | -76.51 | 0.71 | -50.35 | 0.25 | -80.31 | 0.18 | 125.0 | 0.02 | 100.0 | 268.89 | 289.03 |
| 2017 (4) | 0.94 | -66.55 | -0.8 | 0 | -3.02 | 0 | 0.02 | 0 | 0.14 | 0 | 0.29 | 141.67 | 0 | 0 | 3.09 | 196.86 | 1.43 | -62.66 | 1.27 | -59.29 | 0.08 | 60.0 | 0.01 | 0.0 | 69.12 | -21.78 |
| 2016 (3) | 2.81 | 69.28 | -4.84 | 0 | 7.88 | 0 | 0 | 0 | -2.03 | 0 | 0.12 | 300.0 | 0 | 0 | 1.04 | 200.61 | 3.83 | 44.53 | 3.12 | 36.84 | 0.05 | 66.67 | 0.01 | -50.0 | 88.36 | 24.03 |
| 2015 (2) | 1.66 | -5.68 | -0.04 | 0 | -1.69 | 0 | 0.01 | 0 | 1.62 | 0 | 0.03 | -62.5 | 0 | 0 | 0.35 | -71.26 | 2.65 | 6.43 | 2.28 | -4.6 | 0.03 | 0.0 | 0.02 | 100.0 | 71.24 | -1.63 |
| 2014 (1) | 1.76 | 11.39 | -2.73 | 0 | 1.83 | 200.0 | 0 | 0 | -0.97 | 0 | 0.08 | 700.0 | 0 | 0 | 1.21 | 581.75 | 2.49 | 12.16 | 2.39 | 26.46 | 0.03 | 200.0 | 0.01 | 0.0 | 72.43 | -12.44 |
| 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) | -0.34 | -115.67 | -130.63 | 4.15 | 299.52 | 1531.03 | -0.92 | 1.08 | 1.08 | -0.02 | -128.57 | 66.67 | 3.81 | 4133.33 | 364.63 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.33 | -19.08 | -1.97 | 1.15 | 25.0 | -8.73 | 0.97 | 25.97 | -23.62 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -34.34 | -112.5 | -139.91 |
| 24Q2 (19) | 2.17 | 233.85 | 158.33 | -2.08 | 21.21 | -235.48 | -0.93 | -3000.0 | 0.0 | 0.07 | 275.0 | 16.67 | 0.09 | 104.52 | -59.09 | 0.01 | 0 | 0.0 | 0 | 0 | 0 | 0.41 | 0 | -4.07 | 0.92 | -47.13 | 3.37 | 0.77 | -52.47 | -7.23 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 274.68 | 593.05 | 177.95 |
| 24Q1 (18) | 0.65 | -60.12 | 96.97 | -2.64 | -403.45 | -151.43 | -0.03 | 98.9 | -50.0 | -0.04 | -200.0 | -300.0 | -1.99 | -179.6 | -176.39 | 0 | -100.0 | 0 | 0 | 0 | 0 | -0.00 | -100.0 | 0 | 1.74 | 15.23 | 40.32 | 1.62 | 43.36 | 58.82 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 39.63 | -72.04 | 24.91 |
| 23Q4 (17) | 1.63 | 46.85 | -3.55 | 0.87 | 400.0 | 193.55 | -2.73 | -193.55 | -49.18 | 0.04 | 166.67 | -33.33 | 2.5 | 204.88 | 228.95 | 0.01 | 0.0 | 0 | 0 | 0 | 0 | 0.30 | -9.15 | 0 | 1.51 | 19.84 | 26.89 | 1.13 | -11.02 | 18.95 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 141.74 | 64.72 | -18.65 |
| 23Q3 (16) | 1.11 | 32.14 | 2320.0 | -0.29 | 53.23 | -113.3 | -0.93 | 0.0 | 0.0 | -0.06 | -200.0 | 0.0 | 0.82 | 272.73 | -61.5 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.34 | -20.81 | -24.5 | 1.26 | 41.57 | 51.81 | 1.27 | 53.01 | 54.88 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 86.05 | -12.93 | 1545.58 |
| 23Q2 (15) | 0.84 | 154.55 | -37.78 | -0.62 | 40.95 | 75.78 | -0.93 | -4550.0 | 0.0 | 0.06 | 700.0 | 100.0 | 0.22 | 130.56 | 118.18 | 0.01 | 0 | 0 | 0 | 0 | 0 | 0.42 | 0 | 0 | 0.89 | -28.23 | 56.14 | 0.83 | -18.63 | 56.6 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 98.82 | 211.44 | -59.74 |
| 23Q1 (14) | 0.33 | -80.47 | 22.22 | -1.05 | -12.9 | 47.76 | -0.02 | 98.91 | 0.0 | -0.01 | -116.67 | 50.0 | -0.72 | -194.74 | 58.62 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 1.24 | 4.2 | 8.77 | 1.02 | 7.37 | -8.11 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 31.73 | -81.79 | 32.8 |
| 22Q4 (13) | 1.69 | 3480.0 | -28.69 | -0.93 | -142.66 | -124.93 | -1.83 | -96.77 | 56.22 | 0.06 | 200.0 | 700.0 | 0.76 | -64.32 | -87.54 | 0 | -100.0 | -100.0 | 0 | 0 | 100.0 | -0.00 | -100.0 | -100.0 | 1.19 | 43.37 | 30.77 | 0.95 | 15.85 | 14.46 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | 174.23 | 3027.01 | -37.51 |
| 22Q3 (12) | -0.05 | -103.7 | -109.09 | 2.18 | 185.16 | -34.93 | -0.93 | 0.0 | 49.18 | -0.06 | -300.0 | -200.0 | 2.13 | 276.03 | -45.38 | 0.01 | 0 | 0 | 0 | 0 | -100.0 | 0.44 | 0 | 0 | 0.83 | 45.61 | -31.97 | 0.82 | 54.72 | -21.15 | 0.02 | 0.0 | 0.0 | 0 | 0 | 0 | -5.95 | -102.43 | -111.47 |
| 22Q2 (11) | 1.35 | 400.0 | 1327.27 | -2.56 | -27.36 | -500.0 | -0.93 | -4550.0 | 49.18 | 0.03 | 250.0 | -70.0 | -1.21 | 30.46 | -328.3 | 0 | 0 | 0 | 0 | 0 | -100.0 | -0.00 | 0 | 0 | 0.57 | -50.0 | -20.83 | 0.53 | -52.25 | 112.0 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 245.45 | 927.27 | 724.79 |
| 22Q1 (10) | 0.27 | -88.61 | 107.69 | -2.01 | -153.89 | -674.29 | -0.02 | 99.52 | 33.33 | -0.02 | -100.0 | -100.0 | -1.74 | -128.52 | -462.5 | 0 | -100.0 | -100.0 | 0 | 100.0 | 0 | -0.00 | -100.0 | -100.0 | 1.14 | 25.27 | 25.27 | 1.11 | 33.73 | 30.59 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 23.89 | -91.43 | 61.74 |
| 21Q4 (9) | 2.37 | 330.91 | 56.95 | 3.73 | 11.34 | 20.32 | -4.18 | -128.42 | -13833.33 | -0.01 | 50.0 | 87.5 | 6.1 | 56.41 | 32.32 | 0.02 | 0 | 100.0 | -0.03 | -160.0 | -400.0 | 0.66 | 0 | 39.07 | 0.91 | -25.41 | 51.67 | 0.83 | -20.19 | -84.28 | 0.02 | 0.0 | -33.33 | 0 | 0 | 0 | 278.82 | 437.37 | 880.5 |
| 21Q3 (8) | 0.55 | 600.0 | 120.0 | 3.35 | 423.44 | 737.5 | -1.83 | 0.0 | -3.98 | -0.02 | -120.0 | -166.67 | 3.9 | 635.85 | 500.0 | 0 | 0 | 0 | 0.05 | 400.0 | 0 | -0.00 | 0 | 0 | 1.22 | 69.44 | 35.56 | 1.04 | 316.0 | 50.72 | 0.02 | -33.33 | -33.33 | 0 | 0 | 0 | 51.89 | 232.08 | 49.43 |
| 21Q2 (7) | -0.11 | -184.62 | -113.25 | 0.64 | 82.86 | 68.42 | -1.83 | -6000.0 | -9050.0 | 0.1 | 1100.0 | 266.67 | 0.53 | 10.42 | -56.2 | 0 | -100.0 | 0 | 0.01 | 0 | 103.45 | -0.00 | -100.0 | 0 | 0.72 | -20.88 | 213.04 | 0.25 | -70.59 | 78.57 | 0.03 | 0.0 | 0.0 | 0 | 0 | -100.0 | -39.29 | -365.93 | -108.52 |
| 21Q1 (6) | 0.13 | -91.39 | -69.77 | 0.35 | -88.71 | 16.67 | -0.03 | 0.0 | 99.34 | -0.01 | 87.5 | -116.67 | 0.48 | -89.59 | -34.25 | 0.01 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 0.42 | -11.76 | -23.11 | 0.91 | 51.67 | 44.44 | 0.85 | -83.9 | 66.67 | 0.03 | 0.0 | 0.0 | 0 | 0 | -100.0 | 14.77 | -48.05 | -81.1 |
| 20Q4 (5) | 1.51 | 504.0 | 49.5 | 3.1 | 675.0 | 284.52 | -0.03 | 98.3 | 0.0 | -0.08 | -366.67 | -300.0 | 4.61 | 609.23 | 788.06 | 0.01 | 0 | 0.0 | 0.01 | 0 | 101.19 | 0.48 | 0 | 12.38 | 0.6 | -33.33 | -29.41 | 5.28 | 665.22 | 551.85 | 0.03 | 0.0 | 0.0 | 0 | 0 | -100.0 | 28.44 | -18.1 | -76.07 |
| 20Q3 (4) | 0.25 | -69.88 | 0.0 | 0.4 | 5.26 | 0.0 | -1.76 | -8700.0 | 0.0 | 0.03 | 150.0 | 0.0 | 0.65 | -46.28 | 0.0 | 0 | 0 | 0.0 | 0 | 100.0 | 0.0 | -0.00 | 0 | 0.0 | 0.9 | 291.3 | 0.0 | 0.69 | 392.86 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | 34.72 | -92.47 | 0.0 |
| 20Q2 (3) | 0.83 | 93.02 | 0.0 | 0.38 | 26.67 | 0.0 | -0.02 | 99.56 | 0.0 | -0.06 | -200.0 | 0.0 | 1.21 | 65.75 | 0.0 | 0 | -100.0 | 0.0 | -0.29 | -3000.0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.23 | -63.49 | 0.0 | 0.14 | -72.55 | 0.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 461.11 | 489.79 | 0.0 |
| 20Q1 (2) | 0.43 | -57.43 | 0.0 | 0.3 | 117.86 | 0.0 | -4.53 | -15000.0 | 0.0 | 0.06 | 50.0 | 0.0 | 0.73 | 208.96 | 0.0 | 0.01 | 0.0 | 0.0 | 0.01 | 101.19 | 0.0 | 0.55 | 28.96 | 0.0 | 0.63 | -25.88 | 0.0 | 0.51 | -37.04 | 0.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 78.18 | -34.2 | 0.0 |
| 19Q4 (1) | 1.01 | 0.0 | 0.0 | -1.68 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | -0.67 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.84 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | 0.85 | 0.0 | 0.0 | 0.81 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 118.82 | 0.0 | 0.0 |
