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) | 9.92 | 372.38 | -5.97 | 0 | -5.2 | 0 | 0.13 | 0 | 3.95 | 9.72 | 0.98 | 36.11 | 0 | 0 | 4.82 | 97.65 | 1.56 | -78.03 | 1.81 | -75.0 | 0.82 | 20.59 | 0.58 | -6.45 | 309.03 | 1156.74 |
| 2022 (9) | 2.1 | -76.59 | 1.5 | 0 | -7.55 | 0 | -0.39 | 0 | 3.6 | 0 | 0.72 | 67.44 | 0 | 0 | 2.44 | 90.79 | 7.1 | -31.07 | 7.24 | -17.73 | 0.68 | 61.9 | 0.62 | 138.46 | 24.59 | -74.01 |
| 2021 (8) | 8.97 | 182.08 | -9.72 | 0 | -3.03 | 0 | 0.13 | 0 | -0.75 | 0 | 0.43 | -4.44 | 0 | 0 | 1.28 | -44.09 | 10.3 | 166.84 | 8.8 | 176.73 | 0.42 | 61.54 | 0.26 | 36.84 | 94.62 | 8.01 |
| 2020 (7) | 3.18 | 63.08 | -1.66 | 0 | 14.16 | 0 | -0.12 | 0 | 1.52 | 4.83 | 0.45 | 114.29 | 0 | 0 | 2.28 | 72.52 | 3.86 | 37.86 | 3.18 | 30.86 | 0.26 | 36.84 | 0.19 | 216.67 | 87.60 | 20.4 |
| 2019 (6) | 1.95 | 63.87 | -0.5 | 0 | -0.99 | 0 | -0.02 | 0 | 1.45 | 45.0 | 0.21 | 61.54 | 0 | 0 | 1.32 | 22.43 | 2.8 | 120.47 | 2.43 | 95.97 | 0.19 | 137.5 | 0.06 | 20.0 | 72.76 | -16.23 |
| 2018 (5) | 1.19 | -38.66 | -0.19 | 0 | 0 | 0 | 0.26 | 0 | 1.0 | -47.09 | 0.13 | 550.0 | 0 | 0 | 1.08 | 541.35 | 1.27 | -4.51 | 1.24 | 29.17 | 0.08 | 0.0 | 0.05 | 66.67 | 86.86 | -52.09 |
| 2017 (4) | 1.94 | 0 | -0.05 | 0 | 1.5 | 0 | -0.21 | 0 | 1.89 | 0 | 0.02 | -66.67 | 0 | 0 | 0.17 | -76.76 | 1.33 | 269.44 | 0.96 | 2300.0 | 0.08 | 0.0 | 0.03 | 200.0 | 181.31 | 0 |
| 2016 (3) | -0.44 | 0 | -0.07 | 0 | 0 | 0 | -0.64 | 0 | -0.51 | 0 | 0.06 | 0 | 0 | 0 | 0.73 | 0 | 0.36 | 0 | 0.04 | 0 | 0.08 | 0 | 0.01 | 0 | -338.46 | 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) | 0.85 | -58.33 | -71.38 | -0.17 | 96.06 | 63.83 | 0.01 | -98.48 | 150.0 | 0 | -100.0 | -100.0 | 0.68 | 129.82 | -72.8 | 0.14 | 180.0 | -17.65 | 0 | 0 | 0 | 3.13 | 210.07 | 2.8 | 0.25 | -51.92 | -55.36 | 0.29 | -44.23 | -62.34 | 0.23 | 0.0 | 9.52 | 0.23 | -8.0 | 64.29 | 113.33 | -44.44 | -57.26 |
| 24Q2 (19) | 2.04 | 88.89 | -29.17 | -4.32 | -275.65 | -535.29 | 0.66 | -8.33 | 112.69 | 0.05 | 350.0 | 266.67 | -2.28 | -3157.14 | -203.64 | 0.05 | -88.64 | -86.84 | 0 | 0 | 0 | 1.01 | -91.0 | -84.26 | 0.52 | 252.94 | -24.64 | 0.52 | 1.96 | -34.18 | 0.23 | 4.55 | 9.52 | 0.25 | 8.7 | 127.27 | 204.00 | 81.33 | -21.38 |
| 24Q1 (18) | 1.08 | -52.84 | -39.33 | -1.15 | 73.98 | -187.5 | 0.72 | 3500.0 | 7100.0 | -0.02 | 50.0 | -113.33 | -0.07 | 96.71 | -105.07 | 0.44 | 100.0 | 109.52 | 0 | 0 | 0 | 11.22 | 161.22 | 99.9 | -0.34 | -230.77 | -950.0 | 0.51 | 466.67 | 240.0 | 0.22 | 4.76 | 22.22 | 0.23 | 27.78 | 53.33 | 112.50 | -76.42 | -69.66 |
| 23Q4 (17) | 2.29 | -22.9 | 401.32 | -4.42 | -840.43 | -565.26 | 0.02 | 200.0 | 100.0 | -0.04 | -180.0 | 60.0 | -2.13 | -185.2 | -1221.05 | 0.22 | 29.41 | 29.41 | 0 | 0 | 0 | 4.30 | 41.04 | 22.08 | 0.26 | -53.57 | -48.0 | 0.09 | -88.31 | -78.57 | 0.21 | 0.0 | 16.67 | 0.18 | 28.57 | -10.0 | 477.08 | 79.91 | 602.19 |
| 23Q3 (16) | 2.97 | 3.12 | 285.62 | -0.47 | 30.88 | 71.52 | -0.02 | 99.62 | 33.33 | 0.05 | 266.67 | 0 | 2.5 | 13.64 | 176.92 | 0.17 | -55.26 | 54.55 | 0 | 0 | 0 | 3.05 | -52.54 | 67.84 | 0.56 | -18.84 | -46.67 | 0.77 | -2.53 | -44.2 | 0.21 | 0.0 | 23.53 | 0.14 | 27.27 | -12.5 | 265.18 | 2.2 | 383.41 |
| 23Q2 (15) | 2.88 | 61.8 | 128.57 | -0.68 | -70.0 | 51.77 | -5.2 | -52100.0 | 31.22 | -0.03 | -120.0 | 0 | 2.2 | 59.42 | 1566.67 | 0.38 | 80.95 | 442.86 | 0 | 0 | 0 | 6.42 | 14.32 | 707.87 | 0.69 | 1625.0 | -73.66 | 0.79 | 426.67 | -69.02 | 0.21 | 16.67 | 23.53 | 0.11 | -26.67 | -21.43 | 259.46 | -30.03 | 488.93 |
| 23Q1 (14) | 1.78 | 334.21 | -44.38 | -0.4 | -142.11 | -111.11 | 0.01 | 0.0 | -75.0 | 0.15 | 250.0 | 150.0 | 1.38 | 626.32 | -79.71 | 0.21 | 23.53 | -41.67 | 0 | 0 | 0 | 5.61 | 59.53 | 53.63 | 0.04 | -92.0 | -98.63 | 0.15 | -64.29 | -94.81 | 0.18 | 0.0 | 5.88 | 0.15 | -25.0 | 36.36 | 370.83 | 490.35 | 267.36 |
| 22Q4 (13) | -0.76 | 52.5 | -122.55 | 0.95 | 157.58 | 143.58 | 0.01 | 133.33 | -88.89 | -0.1 | 0 | -200.0 | 0.19 | 105.85 | -84.03 | 0.17 | 54.55 | 183.33 | 0 | 0 | 0 | 3.52 | 93.9 | 454.93 | 0.5 | -52.38 | -82.21 | 0.42 | -69.57 | -83.0 | 0.18 | 5.88 | 50.0 | 0.2 | 25.0 | 150.0 | -95.00 | -1.53 | -175.27 |
| 22Q3 (12) | -1.6 | -226.98 | -144.94 | -1.65 | -17.02 | 44.44 | -0.03 | 99.6 | 0.0 | 0 | 0 | -100.0 | -3.25 | -2066.67 | -650.85 | 0.11 | 57.14 | 10.0 | 0 | 0 | 0 | 1.82 | 128.45 | 62.1 | 1.05 | -59.92 | -62.9 | 1.38 | -45.88 | -42.5 | 0.17 | 0.0 | 41.67 | 0.16 | 14.29 | 128.57 | -93.57 | -312.38 | -168.07 |
| 22Q2 (11) | 1.26 | -60.62 | 53.66 | -1.41 | -139.17 | -206.52 | -7.56 | -19000.0 | -147.06 | 0 | 100.0 | 100.0 | -0.15 | -102.21 | -141.67 | 0.07 | -80.56 | -74.07 | 0 | 0 | 0 | 0.79 | -78.26 | -76.37 | 2.62 | -10.27 | 3.15 | 2.55 | -11.76 | 22.6 | 0.17 | 0.0 | 70.0 | 0.14 | 27.27 | 133.33 | 44.06 | -56.36 | 20.35 |
| 22Q1 (10) | 3.2 | -5.04 | 160.16 | 3.6 | 265.14 | 187.8 | 0.04 | -55.56 | 233.33 | -0.3 | -400.0 | -600.0 | 6.8 | 471.43 | 336.93 | 0.36 | 500.0 | 0 | 0 | 0 | 0 | 3.65 | 476.24 | 0 | 2.92 | 3.91 | 38.39 | 2.89 | 17.0 | 56.22 | 0.17 | 41.67 | 112.5 | 0.11 | 37.5 | 120.0 | 100.95 | -20.02 | 62.5 |
| 21Q4 (9) | 3.37 | -5.34 | 410.61 | -2.18 | 26.6 | -678.57 | 0.09 | 400.0 | -99.45 | 0.1 | -16.67 | 150.0 | 1.19 | 101.69 | 213.16 | 0.06 | -40.0 | -57.14 | 0 | 0 | 0 | 0.63 | -43.36 | -75.22 | 2.81 | -0.71 | 155.45 | 2.47 | 2.92 | 194.05 | 0.12 | 0.0 | 50.0 | 0.08 | 14.29 | 14.29 | 126.22 | -8.17 | 89.33 |
| 21Q3 (8) | 3.56 | 334.15 | 194.21 | -2.97 | -545.65 | -156.03 | -0.03 | 99.02 | 98.51 | 0.12 | 180.0 | 500.0 | 0.59 | 63.89 | 1080.0 | 0.1 | -62.96 | -50.0 | 0 | 0 | 0 | 1.12 | -66.7 | -72.62 | 2.83 | 11.42 | 188.78 | 2.4 | 15.38 | 207.69 | 0.12 | 20.0 | 71.43 | 0.07 | 16.67 | 40.0 | 137.45 | 275.48 | 2.24 |
| 21Q2 (7) | 0.82 | -33.33 | 20.59 | -0.46 | 88.78 | -411.11 | -3.06 | -10100.0 | -10100.0 | -0.15 | -350.0 | -114.29 | 0.36 | 112.54 | -38.98 | 0.27 | 0 | 2600.0 | 0 | 0 | 0 | 3.36 | 0 | 1594.65 | 2.54 | 20.38 | 159.18 | 2.08 | 12.43 | 153.66 | 0.1 | 25.0 | 66.67 | 0.06 | 20.0 | 20.0 | 36.61 | -41.07 | -49.93 |
| 21Q1 (6) | 1.23 | 86.36 | 98.39 | -4.1 | -1364.29 | -3053.85 | -0.03 | -100.18 | 0.0 | 0.06 | 50.0 | 185.71 | -2.87 | -855.26 | -685.71 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 2.11 | 91.82 | 167.09 | 1.85 | 120.24 | 150.0 | 0.08 | 0.0 | 33.33 | 0.05 | -28.57 | 150.0 | 62.12 | -6.82 | -17.84 |
| 20Q4 (5) | 0.66 | -45.45 | 353.85 | -0.28 | 75.86 | -40.0 | 16.22 | 906.97 | 54166.67 | 0.04 | 233.33 | -60.0 | 0.38 | 660.0 | 182.61 | 0.14 | -30.0 | 0.0 | 0 | 0 | 0 | 2.56 | -37.42 | -20.11 | 1.1 | 12.24 | 22.22 | 0.84 | 7.69 | 33.33 | 0.08 | 14.29 | 33.33 | 0.07 | 40.0 | 250.0 | 66.67 | -50.41 | 282.05 |
| 20Q3 (4) | 1.21 | 77.94 | 0.0 | -1.16 | -1188.89 | 0.0 | -2.01 | -6600.0 | 0.0 | -0.03 | 57.14 | 0.0 | 0.05 | -91.53 | 0.0 | 0.2 | 1900.0 | 0.0 | 0 | 0 | 0.0 | 4.09 | 1961.35 | 0.0 | 0.98 | 0.0 | 0.0 | 0.78 | -4.88 | 0.0 | 0.07 | 16.67 | 0.0 | 0.05 | 0.0 | 0.0 | 134.44 | 83.87 | 0.0 |
| 20Q2 (3) | 0.68 | 9.68 | 0.0 | -0.09 | 30.77 | 0.0 | -0.03 | 0.0 | 0.0 | -0.07 | 0.0 | 0.0 | 0.59 | 20.41 | 0.0 | 0.01 | -90.0 | 0.0 | 0 | 0 | 0.0 | 0.20 | -91.47 | 0.0 | 0.98 | 24.05 | 0.0 | 0.82 | 10.81 | 0.0 | 0.06 | 0.0 | 0.0 | 0.05 | 150.0 | 0.0 | 73.12 | -3.3 | 0.0 |
| 20Q1 (2) | 0.62 | 338.46 | 0.0 | -0.13 | 35.0 | 0.0 | -0.03 | 0.0 | 0.0 | -0.07 | -170.0 | 0.0 | 0.49 | 206.52 | 0.0 | 0.1 | -28.57 | 0.0 | 0 | 0 | 0.0 | 2.33 | -27.41 | 0.0 | 0.79 | -12.22 | 0.0 | 0.74 | 17.46 | 0.0 | 0.06 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 75.61 | 306.47 | 0.0 |
| 19Q4 (1) | -0.26 | 0.0 | 0.0 | -0.2 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 0.1 | 0.0 | 0.0 | -0.46 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.20 | 0.0 | 0.0 | 0.9 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -36.62 | 0.0 | 0.0 |
