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) | 20.43 | 29.71 | -5.06 | 0 | -8.53 | 0 | 0.09 | 0 | 15.37 | 1.92 | 0.11 | -57.69 | 0 | 0 | 0.26 | -49.0 | 8.53 | -43.17 | 14.45 | -25.59 | 0.63 | 6.78 | 0.18 | 12.5 | 133.88 | 71.45 |
| 2022 (9) | 15.75 | -34.67 | -0.67 | 0 | 41.55 | 0 | -0.1 | 0 | 15.08 | -36.26 | 0.26 | -70.11 | 0 | 0 | 0.51 | -61.19 | 15.01 | -36.67 | 19.42 | -4.1 | 0.59 | 22.92 | 0.16 | -36.0 | 78.09 | -32.05 |
| 2021 (8) | 24.11 | 0 | -0.45 | 0 | -5.11 | 0 | -3.64 | 0 | 23.66 | 1236.72 | 0.87 | 295.45 | 0 | 0 | 1.31 | 112.1 | 23.7 | 355.77 | 20.25 | 149.38 | 0.48 | 108.7 | 0.25 | -32.43 | 114.92 | 0 |
| 2020 (7) | -1.82 | 0 | 3.59 | 0 | -0.97 | 0 | 0.27 | 0 | 1.77 | -40.0 | 0.22 | 340.0 | 0.1 | 0 | 0.62 | 329.34 | 5.2 | 0 | 8.12 | 0 | 0.23 | -55.77 | 0.37 | 37.04 | -20.87 | 0 |
| 2019 (6) | 3.83 | 0 | -0.88 | 0 | -2.6 | 0 | -0.34 | 0 | 2.95 | 0 | 0.05 | -58.33 | 0 | 0 | 0.14 | -43.16 | -0.79 | 0 | -3.95 | 0 | 0.52 | 52.94 | 0.27 | 92.86 | 0.00 | 0 |
| 2018 (5) | -7.63 | 0 | 0.1 | 0 | 2.41 | 0 | -0.56 | 0 | -7.53 | 0 | 0.12 | -36.84 | 0 | 0 | 0.25 | -43.35 | 0.9 | -79.21 | 1.15 | -54.18 | 0.34 | -8.11 | 0.14 | 16.67 | -468.10 | 0 |
| 2017 (4) | 4.56 | 14.29 | -0.11 | 0 | -7.56 | 0 | -0.54 | 0 | 4.45 | 38.63 | 0.19 | 72.73 | 0 | 0 | 0.45 | 28.9 | 4.33 | -17.37 | 2.51 | -38.02 | 0.37 | 516.67 | 0.12 | 500.0 | 152.00 | 57.33 |
| 2016 (3) | 3.99 | 224.39 | -0.78 | 0 | 2.97 | 0 | -0.89 | 0 | 3.21 | 328.0 | 0.11 | -77.55 | 0 | 0 | 0.35 | -81.52 | 5.24 | 1.35 | 4.05 | -13.09 | 0.06 | 50.0 | 0.02 | 100.0 | 96.61 | 269.95 |
| 2015 (2) | 1.23 | -76.44 | -0.48 | 0 | -1.63 | 0 | -0.12 | 0 | 0.75 | -85.38 | 0.49 | 600.0 | 0 | 0 | 1.88 | 554.01 | 5.17 | -26.25 | 4.66 | -24.1 | 0.04 | 100.0 | 0.01 | 0.0 | 26.11 | -69.13 |
| 2014 (1) | 5.22 | 51.3 | -0.09 | 0 | -2.06 | 0 | -0.14 | 0 | 5.13 | 50.0 | 0.07 | 250.0 | 0 | 0 | 0.29 | 283.82 | 7.01 | 2.64 | 6.14 | 6.04 | 0.02 | 0 | 0.01 | 0 | 84.60 | 41.99 |
| 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) | 0.83 | -69.37 | -92.85 | 4.95 | 326.72 | 16600.0 | -11.02 | -1110.99 | 3.42 | 0.09 | 132.14 | 132.14 | 5.78 | 49.35 | -50.09 | 0.28 | 0 | 2700.0 | 0 | 0 | 0 | 2.20 | 0 | 2625.27 | 3.81 | 67.11 | 45.98 | 3.37 | -8.92 | -36.42 | 0.13 | 0.0 | -18.75 | 0.1 | 11.11 | 150.0 | 23.06 | -66.65 | -89.08 |
| 24Q2 (19) | 2.71 | -59.97 | 32.2 | 1.16 | 102.24 | 0 | -0.91 | 57.67 | -810.0 | -0.28 | -275.0 | -247.37 | 3.87 | 108.59 | 88.78 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 2.28 | 115.09 | 10.68 | 3.7 | 0.54 | -23.4 | 0.13 | -7.14 | -18.75 | 0.09 | 0.0 | 125.0 | 69.13 | -60.07 | 69.63 |
| 24Q1 (18) | 6.77 | 104.53 | 95.1 | -51.8 | -933.93 | -258900.0 | -2.15 | -172.88 | -7266.67 | 0.16 | 166.67 | 33.33 | -45.03 | -2548.82 | -1405.22 | 0.03 | -50.0 | 200.0 | 0 | 0 | 0 | 0.40 | -22.26 | 191.58 | 1.06 | -62.68 | 3.92 | 3.68 | -0.54 | 493.55 | 0.14 | -12.5 | -6.67 | 0.09 | 50.0 | 125.0 | 173.15 | 105.05 | -59.58 |
| 23Q4 (17) | 3.31 | -71.49 | -37.07 | -5.01 | -16600.0 | -1826.92 | 2.95 | 125.85 | 5016.67 | 0.06 | 121.43 | 137.5 | -1.7 | -114.68 | -134.0 | 0.06 | 500.0 | -45.45 | 0 | 0 | 0 | 0.52 | 539.72 | -61.31 | 2.84 | 8.81 | 56.91 | 3.7 | -30.19 | 469.23 | 0.16 | 0.0 | 6.67 | 0.06 | 50.0 | 50.0 | 84.44 | -60.0 | -86.52 |
| 23Q3 (16) | 11.61 | 466.34 | 63.29 | -0.03 | 0 | 92.31 | -11.41 | -11310.0 | -16.43 | -0.28 | -247.37 | 24.32 | 11.58 | 464.88 | 72.32 | 0.01 | -50.0 | -83.33 | 0 | 0 | 0 | 0.08 | -55.77 | -84.06 | 2.61 | 26.7 | -20.18 | 5.3 | 9.73 | -24.07 | 0.16 | 0.0 | 6.67 | 0.04 | 0.0 | 0.0 | 211.09 | 417.95 | 112.87 |
| 23Q2 (15) | 2.05 | -40.92 | 115.79 | 0 | 100.0 | -100.0 | -0.1 | -433.33 | -400.0 | 0.19 | 58.33 | -36.67 | 2.05 | -40.58 | 95.24 | 0.02 | 100.0 | 300.0 | 0 | 0 | 0 | 0.18 | 32.54 | 380.58 | 2.06 | 101.96 | -55.02 | 4.83 | 679.03 | -22.35 | 0.16 | 6.67 | 14.29 | 0.04 | 0.0 | 0.0 | 40.76 | -90.49 | 174.56 |
| 23Q1 (14) | 3.47 | -34.03 | 43.39 | -0.02 | 92.31 | 83.33 | 0.03 | 150.0 | -99.94 | 0.12 | 175.0 | 0.0 | 3.45 | -31.0 | 50.0 | 0.01 | -90.91 | -90.91 | 0 | 0 | 0 | 0.14 | -89.68 | -80.68 | 1.02 | -43.65 | -80.93 | 0.62 | -4.62 | -88.87 | 0.15 | 0.0 | 0.0 | 0.04 | 0.0 | 33.33 | 428.40 | -31.59 | 917.88 |
| 22Q4 (13) | 5.26 | -26.02 | 565.82 | -0.26 | 33.33 | -225.0 | -0.06 | 99.39 | -500.0 | -0.16 | 56.76 | 97.17 | 5.0 | -25.6 | 604.23 | 0.11 | 83.33 | 450.0 | 0 | 0 | 0 | 1.33 | 163.56 | 1058.67 | 1.81 | -44.65 | -70.99 | 0.65 | -90.69 | -88.03 | 0.15 | 0.0 | 7.14 | 0.04 | 0.0 | -20.0 | 626.19 | 531.47 | 4354.67 |
| 22Q3 (12) | 7.11 | 648.42 | -48.25 | -0.39 | -490.0 | -56.0 | -9.8 | -48900.0 | -157.22 | -0.37 | -223.33 | -840.0 | 6.72 | 540.0 | -50.19 | 0.06 | 700.0 | -73.91 | 0 | 0 | 0 | 0.51 | 878.58 | -55.59 | 3.27 | -28.6 | -56.63 | 6.98 | 12.22 | 3.25 | 0.15 | 7.14 | 7.14 | 0.04 | 0.0 | -33.33 | 99.16 | 568.05 | -49.77 |
| 22Q2 (11) | 0.95 | -60.74 | -83.27 | 0.1 | 183.33 | 117.86 | -0.02 | -100.04 | 66.67 | 0.3 | 150.0 | -87.6 | 1.05 | -54.35 | -79.49 | -0.01 | -109.09 | -101.72 | 0 | 0 | 0 | -0.06 | -109.13 | -101.83 | 4.58 | -14.39 | -23.54 | 6.22 | 11.67 | 36.4 | 0.14 | -6.67 | 16.67 | 0.04 | 33.33 | -42.86 | 14.84 | -64.73 | -87.59 |
| 22Q1 (10) | 2.42 | 206.33 | -37.95 | -0.12 | -50.0 | -127.27 | 51.43 | 514400.0 | 4281.3 | 0.12 | 102.12 | 126.09 | 2.3 | 223.94 | -47.0 | 0.11 | 450.0 | 175.0 | 0 | 0 | 0 | 0.71 | 518.71 | 118.4 | 5.35 | -14.26 | 36.13 | 5.57 | 2.58 | 59.14 | 0.15 | 7.14 | 66.67 | 0.03 | -40.0 | -57.14 | 42.09 | 199.4 | -60.5 |
| 21Q4 (9) | 0.79 | -94.25 | 129.15 | -0.08 | 68.0 | -101.94 | -0.01 | 99.74 | 94.44 | -5.65 | -11400.0 | -1108.93 | 0.71 | -94.74 | -49.65 | 0.02 | -91.3 | -88.89 | 0 | 0 | 0 | 0.12 | -89.9 | -93.53 | 6.24 | -17.24 | 145.67 | 5.43 | -19.67 | -5.57 | 0.14 | 0.0 | 133.33 | 0.05 | -16.67 | -70.59 | 14.06 | -92.88 | 131.02 |
| 21Q3 (8) | 13.74 | 141.9 | 889.66 | -0.25 | 55.36 | 45.65 | -3.81 | -6250.0 | -217.5 | 0.05 | -97.93 | 108.93 | 13.49 | 163.48 | 713.18 | 0.23 | -60.34 | 1050.0 | 0 | 0 | -100.0 | 1.14 | -67.91 | 185.93 | 7.54 | 25.88 | 380.25 | 6.76 | 48.25 | 440.8 | 0.14 | 16.67 | 180.0 | 0.06 | -14.29 | -14.29 | 197.41 | 65.09 | 255.43 |
| 21Q2 (7) | 5.68 | 45.64 | 711.43 | -0.56 | -227.27 | -324.0 | -0.06 | 95.12 | 87.23 | 2.42 | 626.09 | 3933.33 | 5.12 | 17.97 | 438.95 | 0.58 | 1350.0 | 5700.0 | 0 | 0 | -100.0 | 3.55 | 988.83 | 3800.98 | 5.99 | 52.42 | 658.23 | 4.56 | 30.29 | 508.0 | 0.12 | 33.33 | 140.0 | 0.07 | 0.0 | 0.0 | 119.58 | 12.22 | 48.62 |
| 21Q1 (6) | 3.9 | 243.91 | 102.07 | 0.44 | -89.32 | 237.5 | -1.23 | -583.33 | -239.77 | -0.46 | -182.14 | -309.09 | 4.34 | 207.8 | 169.57 | 0.04 | -77.78 | 0 | 0 | 0 | 0 | 0.33 | -81.67 | 0 | 3.93 | 54.72 | 1210.0 | 3.5 | -39.13 | 872.22 | 0.09 | 50.0 | 12.5 | 0.07 | -58.82 | 0.0 | 106.56 | 335.13 | -71.84 |
| 20Q4 (5) | -2.71 | -55.75 | -238.27 | 4.12 | 995.65 | 1429.03 | -0.18 | 85.0 | -138.3 | 0.56 | 200.0 | -85.11 | 1.41 | 164.09 | -14.55 | 0.18 | 800.0 | 0 | 0 | -100.0 | 0 | 1.78 | 346.44 | 0 | 2.54 | 61.78 | 1170.0 | 5.75 | 360.0 | 1953.57 | 0.06 | 20.0 | -53.85 | 0.17 | 142.86 | 142.86 | -45.32 | 64.32 | -111.1 |
| 20Q3 (4) | -1.74 | -348.57 | 0.0 | -0.46 | -284.0 | 0.0 | -1.2 | -155.32 | 0.0 | -0.56 | -1033.33 | 0.0 | -2.2 | -331.58 | 0.0 | 0.02 | 100.0 | 0.0 | 0.1 | 0.0 | 0.0 | 0.40 | 337.85 | 0.0 | 1.57 | 98.73 | 0.0 | 1.25 | 66.67 | 0.0 | 0.05 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | -127.01 | -257.85 | 0.0 |
| 20Q2 (3) | 0.7 | -63.73 | 0.0 | 0.25 | 178.12 | 0.0 | -0.47 | -153.41 | 0.0 | 0.06 | -72.73 | 0.0 | 0.95 | -40.99 | 0.0 | 0.01 | 0 | 0.0 | 0.1 | 0 | 0.0 | 0.09 | 0 | 0.0 | 0.79 | 163.33 | 0.0 | 0.75 | 108.33 | 0.0 | 0.05 | -37.5 | 0.0 | 0.07 | 0.0 | 0.0 | 80.46 | -78.74 | 0.0 |
| 20Q1 (2) | 1.93 | -1.53 | 0.0 | -0.32 | -3.23 | 0.0 | 0.88 | 87.23 | 0.0 | 0.22 | -94.15 | 0.0 | 1.61 | -2.42 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | -0.00 | 0 | 0.0 | 0.3 | 50.0 | 0.0 | 0.36 | 28.57 | 0.0 | 0.08 | -38.46 | 0.0 | 0.07 | 0.0 | 0.0 | 378.43 | -7.32 | 0.0 |
| 19Q4 (1) | 1.96 | 0.0 | 0.0 | -0.31 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 3.76 | 0.0 | 0.0 | 1.65 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.00 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 408.33 | 0.0 | 0.0 |
