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) | 7.28 | 95.17 | -3.88 | 0 | -3.76 | 0 | 0.15 | 15.38 | 3.4 | 22.74 | 0.1 | -71.43 | 0 | 0 | 0.48 | -66.86 | 4.4 | -8.14 | 4.01 | -11.28 | 0.42 | 2.44 | 0.01 | 0.0 | 163.96 | 117.15 |
| 2022 (9) | 3.73 | 119.41 | -0.96 | 0 | -2.69 | 0 | 0.13 | -18.75 | 2.77 | 0.36 | 0.35 | 169.23 | 0 | 0 | 1.45 | 125.1 | 4.79 | 41.3 | 4.52 | 46.28 | 0.41 | -6.82 | 0.01 | 0 | 75.51 | 56.79 |
| 2021 (8) | 1.7 | -53.04 | 1.06 | 0 | -2.17 | 0 | 0.16 | -27.27 | 2.76 | 71.43 | 0.13 | -88.89 | -0.08 | 0 | 0.64 | -90.26 | 3.39 | 11.15 | 3.09 | 26.64 | 0.44 | -8.33 | 0 | 0 | 48.16 | -61.15 |
| 2020 (7) | 3.62 | 1.4 | -2.01 | 0 | -2.29 | 0 | 0.22 | -4.35 | 1.61 | 36.44 | 1.17 | 588.24 | -0.02 | 0 | 6.59 | 641.36 | 3.05 | -9.5 | 2.44 | -7.92 | 0.48 | -5.88 | 0 | 0 | 123.97 | 9.73 |
| 2019 (6) | 3.57 | 34.21 | -2.39 | 0 | -2.52 | 0 | 0.23 | 283.33 | 1.18 | -22.37 | 0.17 | 41.67 | 0 | 0 | 0.89 | 44.19 | 3.37 | 2.43 | 2.65 | -11.07 | 0.51 | 30.77 | 0 | 0 | 112.97 | 43.55 |
| 2018 (5) | 2.66 | 19.28 | -1.14 | 0 | -1.65 | 0 | 0.06 | 0 | 1.52 | 25.62 | 0.12 | 33.33 | 0.1 | 0 | 0.62 | 22.3 | 3.29 | 37.08 | 2.98 | 49.0 | 0.39 | -18.75 | 0.01 | 0.0 | 78.70 | -12.13 |
| 2017 (4) | 2.23 | 1.36 | -1.02 | 0 | -1.54 | 0 | -0.2 | 0 | 1.21 | 8.04 | 0.09 | -60.87 | -0.1 | 0 | 0.50 | -65.23 | 2.4 | 6.67 | 2.0 | 8.7 | 0.48 | -15.79 | 0.01 | -50.0 | 89.56 | -1.08 |
| 2016 (3) | 2.2 | -18.52 | -1.08 | 0 | -0.98 | 0 | 0.02 | 0.0 | 1.12 | -46.67 | 0.23 | 21.05 | 0 | 0 | 1.45 | 15.18 | 2.25 | 28.57 | 1.84 | 31.43 | 0.57 | -14.93 | 0.02 | 0.0 | 90.53 | -29.92 |
| 2015 (2) | 2.7 | 6.3 | -0.6 | 0 | -1.58 | 0 | 0.02 | 0 | 2.1 | -11.39 | 0.19 | 58.33 | -0.01 | 0 | 1.26 | 40.6 | 1.75 | 182.26 | 1.4 | 77.22 | 0.67 | -24.72 | 0.02 | -50.0 | 129.19 | -12.52 |
| 2014 (1) | 2.54 | 41.9 | -0.17 | 0 | -1.36 | 0 | -0.02 | 0 | 2.37 | 52.9 | 0.12 | -45.45 | -0.03 | 0 | 0.90 | -43.62 | 0.62 | 77.14 | 0.79 | 25.4 | 0.89 | -8.25 | 0.04 | 0.0 | 147.67 | 35.3 |
| 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) | -0.47 | -183.93 | -161.84 | 3.02 | 1061.54 | 978.57 | -3.25 | -5316.67 | 9.72 | -0.03 | -250.0 | 82.35 | 2.55 | 210.98 | 145.19 | 0.34 | 1600.0 | 1033.33 | 0.27 | 250.0 | 2600.0 | 9.63 | 1248.44 | 1566.29 | 0.52 | 92.59 | -53.15 | 0.5 | -63.5 | -54.95 | 0.11 | 10.0 | 0.0 | 0 | 0 | 0 | -77.05 | -302.25 | -223.68 |
| 24Q2 (19) | 0.56 | -62.16 | -67.82 | 0.26 | 273.33 | 117.57 | -0.06 | -20.0 | -20.0 | 0.02 | -50.0 | 100.0 | 0.82 | -38.35 | 215.38 | 0.02 | 0.0 | -50.0 | -0.18 | -100.0 | -1700.0 | 0.71 | 28.93 | -1.96 | 0.27 | -51.79 | -76.92 | 1.37 | 132.2 | 7.03 | 0.1 | 0.0 | -9.09 | 0 | 0 | 0 | 38.10 | -82.24 | -69.57 |
| 24Q1 (18) | 1.48 | -16.38 | -50.99 | -0.15 | 90.91 | 85.29 | -0.05 | 0.0 | 0.0 | 0.04 | -87.88 | 500.0 | 1.33 | 1008.33 | -33.5 | 0.02 | 0.0 | 0.0 | -0.09 | 0 | 0 | 0.55 | 16.34 | 66.2 | 0.56 | -40.43 | -52.54 | 0.59 | -14.49 | -36.56 | 0.1 | -9.09 | -9.09 | 0 | 0 | 0 | 214.49 | -3.05 | -26.13 |
| 23Q4 (17) | 1.77 | 132.89 | 4.12 | -1.65 | -689.29 | -371.43 | -0.05 | 98.61 | 0.0 | 0.33 | 294.12 | 57.14 | 0.12 | -88.46 | -91.11 | 0.02 | -33.33 | -91.3 | 0 | -100.0 | -100.0 | 0.48 | -17.62 | -85.78 | 0.94 | -15.32 | -44.38 | 0.69 | -37.84 | -42.5 | 0.11 | 0.0 | 10.0 | 0 | 0 | 0 | 221.25 | 255.16 | 69.19 |
| 23Q3 (16) | 0.76 | -56.32 | 8.57 | 0.28 | 118.92 | 140.58 | -3.6 | -7100.0 | -42.29 | -0.17 | -1800.0 | -6.25 | 1.04 | 300.0 | 10300.0 | 0.03 | -25.0 | -40.0 | 0.01 | 200.0 | 120.0 | 0.58 | -20.66 | -23.82 | 1.11 | -5.13 | -18.98 | 1.11 | -13.28 | -14.62 | 0.11 | 0.0 | 10.0 | 0 | 0 | 0 | 62.30 | -50.24 | 24.59 |
| 23Q2 (15) | 1.74 | -42.38 | 167.69 | -1.48 | -45.1 | -2214.29 | -0.05 | 0.0 | 0.0 | 0.01 | 200.0 | -80.0 | 0.26 | -87.0 | -63.89 | 0.04 | 100.0 | -20.0 | -0.01 | 0 | 66.67 | 0.73 | 118.58 | -13.88 | 1.17 | -0.85 | 6.36 | 1.28 | 37.63 | -0.78 | 0.11 | 0.0 | 10.0 | 0 | 0 | 0 | 125.18 | -56.89 | 167.69 |
| 23Q1 (14) | 3.02 | 77.65 | 344.12 | -1.02 | -191.43 | -5200.0 | -0.05 | 0.0 | 0.0 | -0.01 | -104.76 | -150.0 | 2.0 | 48.15 | 185.71 | 0.02 | -91.3 | 0.0 | 0 | -100.0 | 100.0 | 0.33 | -90.04 | -19.17 | 1.18 | -30.18 | 87.3 | 0.93 | -22.5 | 29.17 | 0.11 | 10.0 | 0.0 | 0 | 0 | 0 | 290.38 | 122.06 | 254.44 |
| 22Q4 (13) | 1.7 | 142.86 | 214.81 | -0.35 | 49.28 | -156.45 | -0.05 | 98.02 | 0.0 | 0.21 | 231.25 | 2000.0 | 1.35 | 13400.0 | 16.38 | 0.23 | 360.0 | 1050.0 | 0.14 | 380.0 | 300.0 | 3.35 | 341.25 | 792.21 | 1.69 | 23.36 | 108.64 | 1.2 | -7.69 | 66.67 | 0.1 | 0.0 | -9.09 | 0 | 0 | 0 | 130.77 | 161.54 | 101.0 |
| 22Q3 (12) | 0.7 | 7.69 | 169.23 | -0.69 | -1085.71 | -167.65 | -2.53 | -4960.0 | -25.87 | -0.16 | -420.0 | -1500.0 | 0.01 | -98.61 | -99.22 | 0.05 | 0.0 | 66.67 | -0.05 | -66.67 | 0 | 0.76 | -10.32 | 36.57 | 1.37 | 24.55 | 48.91 | 1.3 | 0.78 | 64.56 | 0.1 | 0.0 | -9.09 | 0 | 0 | 0 | 50.00 | 6.92 | 73.08 |
| 22Q2 (11) | 0.65 | -4.41 | 2066.67 | 0.07 | 250.0 | -70.83 | -0.05 | 0.0 | 0.0 | 0.05 | 150.0 | 150.0 | 0.72 | 2.86 | 166.67 | 0.05 | 150.0 | 400.0 | -0.03 | 50.0 | 0 | 0.85 | 105.16 | 336.55 | 1.1 | 74.6 | 14.58 | 1.29 | 79.17 | 61.25 | 0.1 | -9.09 | -9.09 | 0 | 0 | 0 | 46.76 | -42.92 | 1318.47 |
| 22Q1 (10) | 0.68 | 25.93 | -22.73 | 0.02 | -96.77 | 102.44 | -0.05 | 0.0 | 0.0 | 0.02 | 100.0 | -85.71 | 0.7 | -39.66 | 1066.67 | 0.02 | 0.0 | -66.67 | -0.06 | 14.29 | 0 | 0.41 | 9.9 | -70.03 | 0.63 | -22.22 | -8.7 | 0.72 | 0.0 | -7.69 | 0.11 | 0.0 | -8.33 | 0 | 0 | 0 | 81.93 | 25.93 | -16.21 |
| 21Q4 (9) | 0.54 | 107.69 | -46.53 | 0.62 | -39.22 | 153.45 | -0.05 | 97.51 | 0.0 | 0.01 | 200.0 | 0 | 1.16 | -9.38 | 873.33 | 0.02 | -33.33 | 0.0 | -0.07 | 0 | -600.0 | 0.38 | -32.46 | -26.64 | 0.81 | -11.96 | 30.65 | 0.72 | -8.86 | 41.18 | 0.11 | 0.0 | -8.33 | 0 | 0 | 0 | 65.06 | 125.21 | -59.42 |
| 21Q3 (8) | 0.26 | 766.67 | -74.26 | 1.02 | 325.0 | 237.84 | -2.01 | -3920.0 | 7.37 | -0.01 | -150.0 | -150.0 | 1.28 | 374.07 | 374.07 | 0.03 | 200.0 | -97.25 | 0 | 0 | 100.0 | 0.56 | 186.67 | -97.84 | 0.92 | -4.17 | 35.29 | 0.79 | -1.25 | 46.3 | 0.11 | 0.0 | -8.33 | 0 | 0 | 0 | 28.89 | 776.3 | -81.12 |
| 21Q2 (7) | 0.03 | -96.59 | -94.64 | 0.24 | 129.27 | -7.69 | -0.05 | 0.0 | -25.0 | 0.02 | -85.71 | -66.67 | 0.27 | 350.0 | -67.07 | 0.01 | -83.33 | -75.0 | 0 | 0 | 0 | 0.19 | -85.92 | -72.14 | 0.96 | 39.13 | -19.33 | 0.8 | 2.56 | -10.11 | 0.11 | -8.33 | -8.33 | 0 | 0 | 0 | 3.30 | -96.63 | -94.05 |
| 21Q1 (6) | 0.88 | -12.87 | -14.56 | -0.82 | 29.31 | -121.62 | -0.05 | 0.0 | -25.0 | 0.14 | 0 | 7.69 | 0.06 | 140.0 | -90.91 | 0.06 | 200.0 | 500.0 | 0 | 100.0 | 0 | 1.38 | 169.04 | 429.82 | 0.69 | 11.29 | 21.05 | 0.78 | 52.94 | 56.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0 | 97.78 | -39.01 | -41.14 |
| 20Q4 (5) | 1.01 | 0.0 | -15.13 | -1.16 | -56.76 | 14.07 | -0.05 | 97.7 | -25.0 | 0 | -100.0 | -100.0 | -0.15 | -155.56 | 6.25 | 0.02 | -98.17 | -33.33 | -0.01 | 0.0 | 0 | 0.51 | -98.01 | -28.39 | 0.62 | -8.82 | -26.19 | 0.51 | -5.56 | 0.0 | 0.12 | 0.0 | -7.69 | 0 | 0 | 0 | 160.32 | 4.76 | -13.78 |
| 20Q3 (4) | 1.01 | 80.36 | 0.0 | -0.74 | -384.62 | 0.0 | -2.17 | -5325.0 | 0.0 | 0.02 | -66.67 | 0.0 | 0.27 | -67.07 | 0.0 | 1.09 | 2625.0 | 0.0 | -0.01 | 0 | 0.0 | 25.71 | 3595.46 | 0.0 | 0.68 | -42.86 | 0.0 | 0.54 | -39.33 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0.0 | 153.03 | 176.0 | 0.0 |
| 20Q2 (3) | 0.56 | -45.63 | 0.0 | 0.26 | 170.27 | 0.0 | -0.04 | 0.0 | 0.0 | 0.06 | -53.85 | 0.0 | 0.82 | 24.24 | 0.0 | 0.04 | 300.0 | 0.0 | 0 | 0 | 0.0 | 0.70 | 167.83 | 0.0 | 1.19 | 108.77 | 0.0 | 0.89 | 78.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0 | 0.0 | 55.45 | -66.63 | 0.0 |
| 20Q1 (2) | 1.03 | -13.45 | 0.0 | -0.37 | 72.59 | 0.0 | -0.04 | 0.0 | 0.0 | 0.13 | -48.0 | 0.0 | 0.66 | 512.5 | 0.0 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0.0 | 0.26 | -63.64 | 0.0 | 0.57 | -32.14 | 0.0 | 0.5 | -1.96 | 0.0 | 0.12 | -7.69 | 0.0 | 0 | 0 | 0.0 | 166.13 | -10.65 | 0.0 |
| 19Q4 (1) | 1.19 | 0.0 | 0.0 | -1.35 | 0.0 | 0.0 | -0.04 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.71 | 0.0 | 0.0 | 0.84 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 0.13 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 185.94 | 0.0 | 0.0 |
