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) | 2.6 | 52.05 | -0.22 | 0 | -2.6 | 0 | 0.03 | 0 | 2.38 | 193.83 | 0.21 | -25.0 | 0 | 0 | 1.77 | -14.43 | 1.99 | 0.51 | 1.67 | 3.09 | 0.62 | 6.9 | 0 | 0 | 113.54 | 46.07 |
| 2022 (9) | 1.71 | -35.47 | -0.9 | 0 | -2.18 | 0 | 0 | 0 | 0.81 | -58.03 | 0.28 | -62.67 | 0 | 0 | 2.07 | -62.47 | 1.98 | -30.53 | 1.62 | -30.17 | 0.58 | 3.57 | 0 | 0 | 77.73 | -15.53 |
| 2021 (8) | 2.65 | -25.77 | -0.72 | 0 | -2.73 | 0 | 0.02 | -94.44 | 1.93 | 3.21 | 0.75 | -56.14 | 0 | 0 | 5.52 | -59.17 | 2.85 | 17.28 | 2.32 | 3.57 | 0.56 | 7.69 | 0 | 0 | 92.01 | -28.86 |
| 2020 (7) | 3.57 | 750.0 | -1.7 | 0 | 2.82 | 571.43 | 0.36 | 0 | 1.87 | 0 | 1.71 | 122.08 | 0 | 0 | 13.52 | 76.61 | 2.43 | 73.57 | 2.24 | 60.0 | 0.52 | 10.64 | 0 | 0 | 129.35 | 475.91 |
| 2019 (6) | 0.42 | -50.59 | -0.76 | 0 | 0.42 | 0 | -0.02 | 0 | -0.34 | 0 | 0.77 | 26.23 | 0 | 0 | 7.65 | 12.18 | 1.4 | 77.22 | 1.4 | 89.19 | 0.47 | 27.03 | 0 | 0 | 22.46 | -70.67 |
| 2018 (5) | 0.85 | -49.7 | -0.62 | 0 | -0.13 | 0 | -0.08 | 0 | 0.23 | -77.88 | 0.61 | -4.69 | 0 | 0 | 6.82 | 0.0 | 0.79 | -45.52 | 0.74 | -41.73 | 0.37 | -17.78 | 0 | 0 | 76.58 | -22.06 |
| 2017 (4) | 1.69 | 36.29 | -0.65 | 0 | -0.11 | 0 | 0.35 | 0 | 1.04 | -0.95 | 0.64 | 190.91 | -0.01 | 0 | 6.82 | 168.27 | 1.45 | -28.57 | 1.27 | 746.67 | 0.45 | 2.27 | 0 | 0 | 98.26 | -53.25 |
| 2016 (3) | 1.24 | -29.14 | -0.19 | 0 | -3.43 | 0 | -0.04 | 0 | 1.05 | 23.53 | 0.22 | -79.82 | -0.03 | 0 | 2.54 | -76.41 | 2.03 | 12.15 | 0.15 | -89.66 | 0.44 | 2.33 | 0 | 0 | 210.17 | 125.78 |
| 2015 (2) | 1.75 | 0 | -0.9 | 0 | -0.28 | 0 | 0 | 0 | 0.85 | 0 | 1.09 | 0 | 0.01 | 0 | 10.78 | 0 | 1.81 | 0 | 1.45 | 0 | 0.43 | 0 | 0 | 0 | 93.09 | 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) | -0.45 | -134.62 | -232.35 | -0.18 | -12.5 | -260.0 | 3.17 | 31800.0 | 760.42 | -0.02 | -300.0 | 0.0 | -0.63 | -155.26 | -317.24 | 0.18 | 5.88 | 350.0 | 0 | 0 | 0 | 3.63 | -24.0 | 193.04 | 1.43 | 57.14 | 107.25 | 0.76 | -14.61 | 18.75 | 0.17 | 13.33 | 6.25 | 0 | 0 | 0 | -48.39 | -138.71 | -213.85 |
| 24Q2 (19) | 1.3 | 78.08 | 364.29 | -0.16 | -433.33 | -77.78 | -0.01 | 98.86 | 97.06 | 0.01 | 114.29 | 150.0 | 1.14 | 62.86 | 500.0 | 0.17 | 325.0 | 88.89 | 0 | 0 | 0 | 4.78 | 403.79 | 57.05 | 0.91 | -30.53 | 89.58 | 0.89 | -32.06 | 81.63 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0 | 125.00 | 150.0 | 185.71 |
| 24Q1 (18) | 0.73 | -28.43 | -24.74 | -0.03 | 50.0 | 0.0 | -0.88 | 20.72 | -31.34 | -0.07 | -240.0 | -450.0 | 0.7 | -27.08 | -25.53 | 0.04 | -33.33 | 33.33 | 0 | 0 | 0 | 0.95 | -47.39 | -26.7 | 1.31 | 162.0 | 322.58 | 1.31 | 336.67 | 445.83 | 0.15 | -6.25 | 0.0 | 0 | 0 | 0 | 50.00 | -77.45 | -79.9 |
| 23Q4 (17) | 1.02 | 200.0 | -21.54 | -0.06 | -20.0 | -50.0 | -1.11 | -131.25 | -13.27 | 0.05 | 350.0 | 25.0 | 0.96 | 231.03 | -23.81 | 0.06 | 50.0 | 0.0 | 0 | 0 | 0 | 1.80 | 45.5 | -15.32 | 0.5 | -27.54 | 108.33 | 0.3 | -53.12 | 200.0 | 0.16 | 0.0 | 6.67 | 0 | 0 | 0 | 221.74 | 421.74 | -57.36 |
| 23Q3 (16) | 0.34 | 21.43 | -24.44 | -0.05 | 44.44 | 92.75 | -0.48 | -41.18 | -26.32 | -0.02 | 0.0 | 0 | 0.29 | 52.63 | 220.83 | 0.04 | -55.56 | -20.0 | 0 | 0 | 0 | 1.24 | -59.27 | -3.16 | 0.69 | 43.75 | -17.86 | 0.64 | 30.61 | -13.51 | 0.16 | 6.67 | 14.29 | 0 | 0 | 0 | 42.50 | -2.86 | -16.89 |
| 23Q2 (15) | 0.28 | -71.13 | 211.11 | -0.09 | -200.0 | -12.5 | -0.34 | 49.25 | -383.33 | -0.02 | -200.0 | 0.0 | 0.19 | -79.79 | 1800.0 | 0.09 | 200.0 | 12.5 | 0 | 0 | 0 | 3.04 | 135.14 | 36.06 | 0.48 | 54.84 | 29.73 | 0.49 | 104.17 | 122.73 | 0.15 | 0.0 | 0.0 | 0 | 0 | 0 | 43.75 | -82.41 | 79.86 |
| 23Q1 (14) | 0.97 | -25.38 | 908.33 | -0.03 | 25.0 | 66.67 | -0.67 | 31.63 | 28.72 | 0.02 | -50.0 | 166.67 | 0.94 | -25.4 | 547.62 | 0.03 | -50.0 | -66.67 | 0 | 0 | 0 | 1.29 | -39.22 | -53.88 | 0.31 | 29.17 | -40.38 | 0.24 | 140.0 | -56.36 | 0.15 | 0.0 | 7.14 | 0 | 0 | 0 | 248.72 | -52.17 | 1530.13 |
| 22Q4 (13) | 1.3 | 188.89 | 145.28 | -0.04 | 94.2 | 75.0 | -0.98 | -157.89 | -462.96 | 0.04 | 0 | 33.33 | 1.26 | 625.0 | 240.54 | 0.06 | 20.0 | -62.5 | 0 | 0 | 0 | 2.13 | 66.38 | -50.0 | 0.24 | -71.43 | -66.67 | 0.1 | -86.49 | -83.33 | 0.15 | 7.14 | 15.38 | 0 | 0 | 0 | 520.00 | 916.89 | 616.23 |
| 22Q3 (12) | 0.45 | 400.0 | -61.54 | -0.69 | -762.5 | -187.5 | -0.38 | -416.67 | 69.6 | 0 | 100.0 | 100.0 | -0.24 | -2500.0 | -125.81 | 0.05 | -37.5 | -84.85 | 0 | 0 | 0 | 1.28 | -42.77 | -89.27 | 0.84 | 127.03 | 23.53 | 0.74 | 236.36 | 51.02 | 0.14 | -6.67 | -6.67 | 0 | 0 | 0 | 51.14 | 110.23 | -72.03 |
| 22Q2 (11) | 0.09 | 175.0 | -89.53 | -0.08 | 11.11 | -100.0 | 0.12 | 112.77 | 108.16 | -0.02 | 33.33 | -200.0 | 0.01 | 104.76 | -98.78 | 0.08 | -11.11 | 100.0 | 0 | 0 | 0 | 2.23 | -20.3 | 91.06 | 0.37 | -28.85 | -46.38 | 0.22 | -60.0 | -57.69 | 0.15 | 7.14 | 0.0 | 0 | 0 | 0 | 24.32 | 239.86 | -81.05 |
| 22Q1 (10) | -0.12 | -122.64 | -250.0 | -0.09 | 43.75 | 66.67 | -0.94 | -448.15 | -235.71 | -0.03 | -200.0 | -50.0 | -0.21 | -156.76 | -10.53 | 0.09 | -43.75 | -59.09 | 0 | 0 | 0 | 2.80 | -34.11 | -53.48 | 0.52 | -27.78 | -30.67 | 0.55 | -8.33 | -22.54 | 0.14 | 7.69 | 0.0 | 0 | 0 | 0 | -17.39 | -123.95 | -284.78 |
| 21Q4 (9) | 0.53 | -54.7 | -37.65 | -0.16 | 33.33 | 5.88 | 0.27 | 121.6 | -90.69 | 0.03 | 400.0 | -57.14 | 0.37 | -60.22 | -45.59 | 0.16 | -51.52 | -5.88 | 0 | 0 | 0 | 4.26 | -64.28 | -4.13 | 0.72 | 5.88 | 0.0 | 0.6 | 22.45 | 46.34 | 0.13 | -13.33 | -13.33 | 0 | 0 | 0 | 72.60 | -60.29 | -52.17 |
| 21Q3 (8) | 1.17 | 36.05 | -17.02 | -0.24 | -500.0 | 46.67 | -1.25 | 14.97 | -26.26 | -0.01 | -150.0 | -106.67 | 0.93 | 13.41 | -3.12 | 0.33 | 725.0 | -28.26 | 0 | 0 | 0 | 11.91 | 918.59 | -12.72 | 0.68 | -1.45 | 1.49 | 0.49 | -5.77 | -44.94 | 0.15 | 0.0 | 25.0 | 0 | 0 | 0 | 182.81 | 42.42 | 30.95 |
| 21Q2 (7) | 0.86 | 975.0 | 207.14 | -0.04 | 85.19 | 88.57 | -1.47 | -425.0 | -394.0 | 0.02 | 200.0 | 114.29 | 0.82 | 531.58 | 1271.43 | 0.04 | -81.82 | -93.94 | 0 | 0 | 0 | 1.17 | -80.6 | -95.04 | 0.69 | -8.0 | 27.78 | 0.52 | -26.76 | 10.64 | 0.15 | 7.14 | 15.38 | 0 | 0 | 0 | 128.36 | 1263.81 | 175.05 |
| 21Q1 (6) | 0.08 | -90.59 | -92.16 | -0.27 | -58.82 | 62.5 | -0.28 | -109.66 | -170.0 | -0.02 | -128.57 | -107.41 | -0.19 | -127.94 | -163.33 | 0.22 | 29.41 | -46.34 | 0 | 0 | 0 | 6.03 | 35.79 | -61.04 | 0.75 | 4.17 | 50.0 | 0.71 | 73.17 | 51.06 | 0.14 | -6.67 | 16.67 | 0 | 0 | 0 | 9.41 | -93.8 | -94.56 |
| 20Q4 (5) | 0.85 | -39.72 | 226.92 | -0.17 | 62.22 | 5.56 | 2.9 | 392.93 | 1912.5 | 0.07 | -53.33 | 0 | 0.68 | -29.17 | 750.0 | 0.17 | -63.04 | -10.53 | 0 | 0 | -100.0 | 4.44 | -67.48 | -43.23 | 0.72 | 7.46 | 213.04 | 0.41 | -53.93 | 105.0 | 0.15 | 25.0 | 15.38 | 0 | 0 | 0 | 151.79 | 8.73 | 92.65 |
| 20Q3 (4) | 1.41 | 403.57 | 0.0 | -0.45 | -28.57 | 0.0 | -0.99 | -298.0 | 0.0 | 0.15 | 207.14 | 0.0 | 0.96 | 1471.43 | 0.0 | 0.46 | -30.3 | 0.0 | 0 | 0 | 0.0 | 13.65 | -42.09 | 0.0 | 0.67 | 24.07 | 0.0 | 0.89 | 89.36 | 0.0 | 0.12 | -7.69 | 0.0 | 0 | 0 | 0.0 | 139.60 | 199.15 | 0.0 |
| 20Q2 (3) | 0.28 | -72.55 | 0.0 | -0.35 | 51.39 | 0.0 | 0.5 | 25.0 | 0.0 | -0.14 | -151.85 | 0.0 | -0.07 | -123.33 | 0.0 | 0.66 | 60.98 | 0.0 | 0 | 0 | 0.0 | 23.57 | 52.35 | 0.0 | 0.54 | 8.0 | 0.0 | 0.47 | 0.0 | 0.0 | 0.13 | 8.33 | 0.0 | 0 | 0 | 0.0 | 46.67 | -73.01 | 0.0 |
| 20Q1 (2) | 1.02 | 292.31 | 0.0 | -0.72 | -300.0 | 0.0 | 0.4 | 350.0 | 0.0 | 0.27 | 0 | 0.0 | 0.3 | 275.0 | 0.0 | 0.41 | 115.79 | 0.0 | 0 | -100.0 | 0.0 | 15.47 | 97.87 | 0.0 | 0.5 | 117.39 | 0.0 | 0.47 | 135.0 | 0.0 | 0.12 | -7.69 | 0.0 | 0 | 0 | 0.0 | 172.88 | 119.43 | 0.0 |
| 19Q4 (1) | 0.26 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 7.82 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 78.79 | 0.0 | 0.0 |
