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) | 0.92 | -57.8 | 1.35 | 0 | -2.18 | 0 | 0.03 | 0 | 2.27 | 243.94 | 1.0 | 669.23 | -0.07 | 0 | 23.70 | 782.25 | 0.8 | -35.48 | 0.68 | -57.23 | 0.23 | 0.0 | 0.01 | 0.0 | 100.00 | -16.06 |
| 2022 (9) | 2.18 | 38.85 | -1.52 | 0 | -1.46 | 0 | -0.01 | 0 | 0.66 | 0 | 0.13 | -94.8 | 0 | 0 | 2.69 | -93.6 | 1.24 | -35.42 | 1.59 | 3.92 | 0.23 | 4.55 | 0.01 | 0.0 | 119.13 | 33.54 |
| 2021 (8) | 1.57 | 38.94 | -5.9 | 0 | 5.27 | 0 | 0.01 | 0 | -4.33 | 0 | 2.5 | 4066.67 | -0.01 | 0 | 41.95 | 2948.1 | 1.92 | 88.24 | 1.53 | 88.89 | 0.22 | 0.0 | 0.01 | 0.0 | 89.20 | -17.9 |
| 2020 (7) | 1.13 | 16.49 | -0.84 | 0 | -0.6 | 0 | 0 | 0 | 0.29 | 0 | 0.06 | -14.29 | -0.96 | 0 | 1.38 | -22.35 | 1.02 | 32.47 | 0.81 | 30.65 | 0.22 | -8.33 | 0.01 | 0.0 | 108.65 | -2.55 |
| 2019 (6) | 0.97 | -24.81 | -1.63 | 0 | 0.34 | 0 | 0 | 0 | -0.66 | 0 | 0.07 | 16.67 | -0.04 | 0 | 1.77 | 24.94 | 0.77 | -9.41 | 0.62 | -16.22 | 0.24 | 84.62 | 0.01 | 0.0 | 111.49 | -23.94 |
| 2018 (5) | 1.29 | 152.94 | -0.98 | 0 | -0.47 | 0 | 0 | 0 | 0.31 | 63.16 | 0.06 | 20.0 | -0.11 | 0 | 1.42 | 14.61 | 0.85 | 6.25 | 0.74 | 29.82 | 0.13 | 0.0 | 0.01 | 0.0 | 146.59 | 104.08 |
| 2017 (4) | 0.51 | -33.77 | -0.32 | 0 | -0.06 | 0 | 0 | 0 | 0.19 | -76.83 | 0.05 | -54.55 | -0.06 | 0 | 1.24 | -61.18 | 0.8 | 35.59 | 0.57 | 29.55 | 0.13 | 8.33 | 0.01 | -80.0 | 71.83 | -43.09 |
| 2016 (3) | 0.77 | 16.67 | 0.05 | 0 | -0.3 | 0 | 0 | 0 | 0.82 | 110.26 | 0.11 | -21.43 | -0.01 | 0 | 3.19 | -24.39 | 0.59 | -6.35 | 0.44 | -18.52 | 0.12 | 20.0 | 0.05 | 0.0 | 126.23 | 31.97 |
| 2015 (2) | 0.66 | 53.49 | -0.27 | 0 | -0.23 | 0 | 0.01 | -50.0 | 0.39 | 85.71 | 0.14 | 16.67 | 0 | 0 | 4.22 | 7.53 | 0.63 | 23.53 | 0.54 | 10.2 | 0.1 | 11.11 | 0.05 | 400.0 | 95.65 | 31.24 |
| 2014 (1) | 0.43 | 0 | -0.22 | 0 | -0.2 | 0 | 0.02 | 0 | 0.21 | 0 | 0.12 | 0 | 0 | 0 | 3.92 | 0 | 0.51 | -1.92 | 0.49 | 11.36 | 0.09 | 0 | 0.01 | 0 | 72.88 | 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) | 0.27 | -30.77 | -3.57 | -0.3 | -207.14 | -66.67 | 0.07 | 333.33 | 115.22 | 0.04 | 500.0 | 0 | -0.03 | -104.48 | -130.0 | 0.52 | -24.64 | -22.39 | 0 | 100.0 | 100.0 | 38.24 | -27.96 | -40.65 | 0.36 | 0.0 | 111.76 | 0.3 | -28.57 | 66.67 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 75.00 | -7.69 | -35.71 |
| 24Q2 (19) | 0.39 | 457.14 | 69.57 | 0.28 | -45.1 | -17.65 | -0.03 | -127.27 | 0.0 | -0.01 | 0.0 | -200.0 | 0.67 | 15.52 | 17.54 | 0.69 | 245.0 | 6800.0 | -0.01 | 0 | 0 | 53.08 | 210.5 | 5154.62 | 0.36 | 24.14 | 140.0 | 0.42 | 44.83 | 121.05 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 81.25 | 306.25 | -11.68 |
| 24Q1 (18) | 0.07 | -82.5 | 600.0 | 0.51 | 154.84 | -75.94 | 0.11 | -81.67 | 104.8 | -0.01 | -150.0 | 0 | 0.58 | 209.43 | -72.77 | 0.2 | -37.5 | 1900.0 | 0 | 100.0 | 100.0 | 17.09 | -39.64 | 1694.87 | 0.29 | 0.0 | 61.11 | 0.29 | 70.59 | 107.14 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 20.00 | -88.5 | 300.0 |
| 23Q4 (17) | 0.4 | 42.86 | 207.69 | -0.93 | -416.67 | -97.87 | 0.6 | 230.43 | 2100.0 | 0.02 | 0 | 0 | -0.53 | -630.0 | -55.88 | 0.32 | -52.24 | 966.67 | -0.02 | -100.0 | 0 | 28.32 | -56.04 | 825.07 | 0.29 | 70.59 | 70.59 | 0.17 | -5.56 | 142.86 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 173.91 | 49.07 | 73.91 |
| 23Q3 (16) | 0.28 | 21.74 | -62.67 | -0.18 | -152.94 | 59.09 | -0.46 | -1433.33 | 66.42 | 0 | -100.0 | 100.0 | 0.1 | -82.46 | -67.74 | 0.67 | 6600.0 | 2133.33 | -0.01 | 0 | -200.0 | 64.42 | 6277.88 | 2326.6 | 0.17 | 13.33 | -26.09 | 0.18 | -5.26 | -64.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 116.67 | 26.81 | -12.89 |
| 23Q2 (15) | 0.23 | 2200.0 | -41.03 | 0.34 | -83.96 | -10.53 | -0.03 | 98.69 | 0.0 | 0.01 | 0 | 0 | 0.57 | -73.24 | -25.97 | 0.01 | 0.0 | -66.67 | 0 | 100.0 | 100.0 | 1.01 | 6.06 | -57.58 | 0.15 | -16.67 | -59.46 | 0.19 | 35.71 | -62.75 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 92.00 | 1740.0 | 34.46 |
| 23Q1 (14) | 0.01 | -92.31 | -98.89 | 2.12 | 551.06 | 314.14 | -2.29 | -7533.33 | -7533.33 | 0 | 0 | 100.0 | 2.13 | 726.47 | 2466.67 | 0.01 | -66.67 | -75.0 | -0.03 | 0 | -200.0 | 0.95 | -68.89 | -65.0 | 0.18 | 5.88 | -61.7 | 0.14 | 100.0 | -72.55 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 5.00 | -95.0 | -96.83 |
| 22Q4 (13) | 0.13 | -82.67 | -64.86 | -0.47 | -6.82 | 85.17 | -0.03 | 97.81 | 0.0 | 0 | 100.0 | -100.0 | -0.34 | -209.68 | 87.86 | 0.03 | 0.0 | -86.36 | 0 | -100.0 | -100.0 | 3.06 | 15.31 | -77.88 | 0.17 | -26.09 | -70.69 | 0.07 | -86.0 | -84.78 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 100.00 | -25.33 | 37.84 |
| 22Q3 (12) | 0.75 | 92.31 | 17.19 | -0.44 | -215.79 | -7.32 | -1.37 | -4466.67 | -143.77 | -0.01 | 0 | 0 | 0.31 | -59.74 | 34.78 | 0.03 | 0.0 | 400.0 | 0.01 | 200.0 | 116.67 | 2.65 | 11.5 | 527.43 | 0.23 | -37.84 | -47.73 | 0.5 | -1.96 | 42.86 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 133.93 | 95.74 | -16.29 |
| 22Q2 (11) | 0.39 | -56.67 | 21.88 | 0.38 | 138.38 | 184.44 | -0.03 | 0.0 | 0.0 | 0 | 100.0 | 0 | 0.77 | 955.56 | 692.31 | 0.03 | -25.0 | -25.0 | -0.01 | 0.0 | 75.0 | 2.38 | -12.5 | -17.26 | 0.37 | -21.28 | -19.57 | 0.51 | 0.0 | 37.84 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 68.42 | -56.67 | -8.06 |
| 22Q1 (10) | 0.9 | 143.24 | 275.0 | -0.99 | 68.77 | 47.34 | -0.03 | 0.0 | -101.37 | -0.01 | -200.0 | 0 | -0.09 | 96.79 | 94.51 | 0.04 | -81.82 | -98.22 | -0.01 | -108.33 | 66.67 | 2.72 | -80.33 | -98.34 | 0.47 | -18.97 | 6.82 | 0.51 | 10.87 | 41.67 | 0.06 | 20.0 | 0.0 | 0 | 0 | 0 | 157.89 | 117.64 | 176.32 |
| 21Q4 (9) | 0.37 | -42.19 | -13.95 | -3.17 | -673.17 | -1220.83 | -0.03 | -100.96 | -50.0 | 0.01 | 0 | 0.0 | -2.8 | -1317.39 | -1573.68 | 0.22 | 2300.0 | 633.33 | 0.12 | 300.0 | 115.19 | 13.84 | 2327.67 | 485.74 | 0.58 | 31.82 | 56.76 | 0.46 | 31.43 | 70.37 | 0.05 | 0.0 | -16.67 | 0 | 0 | 0 | 72.55 | -54.66 | -44.32 |
| 21Q3 (8) | 0.64 | 100.0 | 120.69 | -0.41 | 8.89 | 10.87 | 3.13 | 10533.33 | 726.0 | 0 | 0 | 100.0 | 0.23 | 276.92 | 235.29 | -0.01 | -125.0 | -200.0 | -0.06 | -50.0 | 64.71 | -0.62 | -121.58 | -169.57 | 0.44 | -4.35 | 83.33 | 0.35 | -5.41 | 84.21 | 0.05 | -16.67 | 0.0 | 0 | 0 | 0 | 160.00 | 115.0 | 32.41 |
| 21Q2 (7) | 0.32 | 33.33 | 10.34 | -0.45 | 76.06 | -260.71 | -0.03 | -101.37 | 0.0 | 0 | 0 | 0 | -0.13 | 92.07 | -122.81 | 0.04 | -98.22 | 300.0 | -0.04 | -33.33 | -500.0 | 2.88 | -98.25 | 193.53 | 0.46 | 4.55 | 91.67 | 0.37 | 2.78 | 94.74 | 0.06 | 0.0 | 20.0 | 0 | 0 | 0 | 74.42 | 30.23 | -38.41 |
| 21Q1 (6) | 0.24 | -44.19 | 100.0 | -1.88 | -683.33 | -347.62 | 2.19 | 11050.0 | 4480.0 | 0 | -100.0 | 0 | -1.64 | -963.16 | -446.67 | 2.25 | 7400.0 | 22400.0 | -0.03 | 96.2 | -200.0 | 164.23 | 6852.55 | 15666.42 | 0.44 | 18.92 | 158.82 | 0.36 | 33.33 | 125.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0 | 57.14 | -56.15 | 4.76 |
| 20Q4 (5) | 0.43 | 48.28 | 95.45 | -0.24 | 47.83 | 85.45 | -0.02 | 96.0 | 33.33 | 0.01 | 200.0 | 0 | 0.19 | 211.76 | 113.29 | 0.03 | 200.0 | 200.0 | -0.79 | -364.71 | -7800.0 | 2.36 | 164.57 | 145.67 | 0.37 | 54.17 | 42.31 | 0.27 | 42.11 | 80.0 | 0.06 | 20.0 | 0.0 | 0 | 0 | 0 | 130.30 | 7.84 | 24.38 |
| 20Q3 (4) | 0.29 | 0.0 | 0.0 | -0.46 | -264.29 | 0.0 | -0.5 | -1566.67 | 0.0 | -0.01 | 0 | 0.0 | -0.17 | -129.82 | 0.0 | 0.01 | 0.0 | 0.0 | -0.17 | -1800.0 | 0.0 | 0.89 | -8.93 | 0.0 | 0.24 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 120.83 | 0.0 | 0.0 |
| 20Q2 (3) | 0.29 | 141.67 | 0.0 | 0.28 | 166.67 | 0.0 | -0.03 | 40.0 | 0.0 | 0 | 0 | 0.0 | 0.57 | 290.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.01 | 200.0 | 0.0 | 0.98 | -5.88 | 0.0 | 0.24 | 41.18 | 0.0 | 0.19 | 18.75 | 0.0 | 0.05 | -16.67 | 0.0 | 0 | 0 | 0.0 | 120.83 | 121.53 | 0.0 |
| 20Q1 (2) | 0.12 | -45.45 | 0.0 | -0.42 | 74.55 | 0.0 | -0.05 | -66.67 | 0.0 | 0 | 0 | 0.0 | -0.3 | 79.02 | 0.0 | 0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 1.04 | 8.33 | 0.0 | 0.17 | -34.62 | 0.0 | 0.16 | 6.67 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0 | 0.0 | 54.55 | -47.93 | 0.0 |
| 19Q4 (1) | 0.22 | 0.0 | 0.0 | -1.65 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -1.43 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.96 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 104.76 | 0.0 | 0.0 |
