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) | 5.1 | 140.57 | -0.89 | 0 | -4.03 | 0 | -0.01 | 0 | 4.21 | 103.38 | 0.07 | 75.0 | -0.21 | 0 | 0.72 | -2.3 | 1.11 | 0 | 0.5 | 0 | 4.31 | -1.15 | 0.18 | 0.0 | 102.20 | 9.92 |
| 2022 (9) | 2.12 | 105.83 | -0.05 | 0 | -1.83 | 0 | -0.18 | 0 | 2.07 | 100.97 | 0.04 | 0.0 | 0 | 0 | 0.73 | -28.21 | -1.67 | 0 | -2.26 | 0 | 4.36 | -4.18 | 0.18 | -5.26 | 92.98 | 1.11 |
| 2021 (8) | 1.03 | 66.13 | 0 | 0 | -1.84 | 0 | -0.67 | 0 | 1.03 | -66.12 | 0.04 | -78.95 | 0 | 0 | 1.02 | -76.32 | -2.5 | 0 | -3.62 | 0 | 4.55 | -6.57 | 0.19 | -5.0 | 91.96 | 0 |
| 2020 (7) | 0.62 | -89.58 | 2.42 | 0 | -3.36 | 0 | -0.92 | 0 | 3.04 | -29.3 | 0.19 | -66.07 | 0 | 0 | 4.31 | -6.22 | -3.2 | 0 | -8.58 | 0 | 4.87 | -4.88 | 0.2 | -9.09 | 0.00 | 0 |
| 2019 (6) | 5.95 | 6.44 | -1.65 | 0 | -4.02 | 0 | 0.05 | 0 | 4.3 | 45.76 | 0.56 | -49.09 | 0 | 0 | 4.59 | -51.47 | 1.35 | 25.0 | 0.6 | 215.79 | 5.12 | 2.2 | 0.22 | -21.43 | 100.17 | -1.8 |
| 2018 (5) | 5.59 | 163.68 | -2.64 | 0 | -3.88 | 0 | -0.04 | 0 | 2.95 | 0 | 1.1 | -70.27 | 0 | 0 | 9.47 | -71.96 | 1.08 | 77.05 | 0.19 | -60.42 | 5.01 | 331.9 | 0.28 | -3.45 | 102.01 | -7.13 |
| 2017 (4) | 2.12 | 430.0 | -3.92 | 0 | 4.93 | 222.22 | 0.08 | 33.33 | -1.8 | 0 | 3.7 | 164.29 | 0.02 | 0 | 33.76 | 84.23 | 0.61 | 0 | 0.48 | 0 | 1.16 | 54.67 | 0.29 | 38.1 | 109.84 | 0 |
| 2016 (3) | 0.4 | 1900.0 | -1.42 | 0 | 1.53 | -40.23 | 0.06 | 0 | -1.02 | 0 | 1.4 | -15.66 | 0 | 0 | 18.32 | -64.68 | -0.23 | 0 | -1.07 | 0 | 0.75 | 341.18 | 0.21 | 162.5 | 0.00 | 0 |
| 2015 (2) | 0.02 | 0 | -7.58 | 0 | 2.56 | -51.88 | -0.03 | 0 | -7.56 | 0 | 1.66 | 0 | 0 | 0 | 51.88 | 0 | -0.07 | 0 | -0.12 | 0 | 0.17 | 0 | 0.08 | 0 | 15.38 | 0 |
| 2014 (1) | -0.13 | 0 | 0.01 | -99.12 | 5.32 | 0 | -0.55 | 0 | -0.12 | 0 | 0 | 0 | -0.01 | 0 | -0.00 | 0 | 0.03 | 0 | 0.13 | 0 | 0 | 0 | 0 | 0 | -100.00 | 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) | 1.14 | -25.97 | 0.88 | -0.06 | 0.0 | 92.31 | -1.08 | 26.53 | -22.73 | -0.01 | 0 | 0.0 | 1.08 | -27.03 | 208.57 | 0.06 | 20.0 | 200.0 | 0 | 0 | 0 | 2.52 | 26.05 | 206.3 | 0.16 | -42.86 | -27.27 | 0.04 | -60.0 | -71.43 | 1.07 | 0.0 | -0.93 | 0.04 | -20.0 | -20.0 | 99.13 | -21.47 | 11.41 |
| 24Q2 (19) | 1.54 | 14.93 | 8.45 | -0.06 | 71.43 | 0.0 | -1.47 | -37.38 | -13.08 | 0 | 0 | -100.0 | 1.48 | 30.97 | 8.82 | 0.05 | 400.0 | 0 | 0 | 0 | 0 | 2.00 | 452.0 | 0 | 0.28 | -51.72 | 16.67 | 0.1 | -72.22 | 0.0 | 1.07 | 0.0 | -0.93 | 0.05 | 0.0 | 0.0 | 126.23 | 39.42 | 9.34 |
| 24Q1 (18) | 1.34 | -21.64 | 59.52 | -0.21 | -2000.0 | -425.0 | -1.07 | -4.9 | -27.38 | 0 | 0 | 0 | 1.13 | -33.53 | 41.25 | 0.01 | 0.0 | -75.0 | 0 | 0 | 0 | 0.36 | 9.06 | -82.25 | 0.58 | -17.14 | 1260.0 | 0.36 | -20.0 | 280.0 | 1.07 | -0.93 | -0.93 | 0.05 | 0.0 | 0.0 | 90.54 | -16.34 | 0.24 |
| 23Q4 (17) | 1.71 | 51.33 | 101.18 | -0.01 | 98.72 | 66.67 | -1.02 | -15.91 | -30.77 | 0 | 100.0 | -100.0 | 1.7 | 385.71 | 107.32 | 0.01 | -50.0 | -66.67 | 0 | 0 | 0 | 0.33 | -59.63 | -81.4 | 0.7 | 218.18 | 418.18 | 0.45 | 221.43 | 225.0 | 1.08 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 108.23 | 21.64 | -1.96 |
| 23Q3 (16) | 1.13 | -20.42 | 88.33 | -0.78 | -1200.0 | -7900.0 | -0.88 | 32.31 | -344.44 | -0.01 | -200.0 | 0.0 | 0.35 | -74.26 | -42.62 | 0.02 | 0 | 300.0 | 0 | 0 | 0 | 0.82 | 0 | 213.58 | 0.22 | -8.33 | 150.0 | 0.14 | 40.0 | 124.14 | 1.08 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 88.98 | -22.93 | -18.44 |
| 23Q2 (15) | 1.42 | 69.05 | 294.44 | -0.06 | -50.0 | -500.0 | -1.3 | -54.76 | -96.97 | 0.01 | 0 | 110.0 | 1.36 | 70.0 | 288.57 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.24 | 580.0 | 141.38 | 0.1 | 150.0 | 113.89 | 1.08 | 0.0 | -1.82 | 0.05 | 0.0 | 0.0 | 115.45 | 27.82 | 37.9 |
| 23Q1 (14) | 0.84 | -1.18 | 162.5 | -0.04 | -33.33 | -300.0 | -0.84 | -7.69 | -12.0 | 0 | -100.0 | 100.0 | 0.8 | -2.44 | 158.06 | 0.04 | 33.33 | 300.0 | 0 | 0 | 0 | 2.04 | 14.29 | 161.22 | -0.05 | 77.27 | 88.64 | -0.2 | 44.44 | 66.67 | 1.08 | 0.0 | -1.82 | 0.05 | 0.0 | 0.0 | 90.32 | -18.18 | 55.24 |
| 22Q4 (13) | 0.85 | 41.67 | 14.86 | -0.03 | -400.0 | -50.0 | -0.78 | -316.67 | -271.43 | 0.04 | 500.0 | 144.44 | 0.82 | 34.43 | 13.89 | 0.03 | 400.0 | 50.0 | 0 | 0 | 0 | 1.79 | 346.43 | 18.75 | -0.22 | 50.0 | 31.25 | -0.36 | 37.93 | 60.87 | 1.08 | 0.0 | -3.57 | 0.05 | 0.0 | 0.0 | 110.39 | 1.19 | -62.71 |
| 22Q3 (12) | 0.6 | 66.67 | 1100.0 | 0.01 | 200.0 | 0.0 | 0.36 | 154.55 | 152.94 | -0.01 | 90.0 | 95.24 | 0.61 | 74.29 | 916.67 | -0.01 | -200.0 | 0 | 0 | 0 | 0 | -0.72 | -181.88 | 0 | -0.44 | 24.14 | 33.33 | -0.58 | 19.44 | 30.12 | 1.08 | -1.82 | -4.42 | 0.05 | 0.0 | 0.0 | 109.09 | 30.3 | 663.64 |
| 22Q2 (11) | 0.36 | 12.5 | 1700.0 | -0.01 | 0.0 | -125.0 | -0.66 | 12.0 | -144.44 | -0.1 | 0.0 | 47.37 | 0.35 | 12.9 | 483.33 | 0.01 | 0.0 | 200.0 | 0 | 0 | 0 | 0.88 | 13.27 | 165.49 | -0.58 | -31.82 | 30.12 | -0.72 | -20.0 | 28.0 | 1.1 | 0.0 | -4.35 | 0.05 | 0.0 | 0.0 | 83.72 | 43.9 | 737.21 |
| 22Q1 (10) | 0.32 | -56.76 | 60.0 | -0.01 | 50.0 | 66.67 | -0.75 | -257.14 | -10.29 | -0.1 | -11.11 | 44.44 | 0.31 | -56.94 | 82.35 | 0.01 | -50.0 | -66.67 | 0 | 0 | 0 | 0.78 | -48.05 | -73.96 | -0.44 | -37.5 | 36.23 | -0.6 | 34.78 | 31.03 | 1.1 | -1.79 | -4.35 | 0.05 | 0.0 | 0.0 | 58.18 | -80.34 | -4.0 |
| 21Q4 (9) | 0.74 | 1380.0 | 117.65 | -0.02 | -300.0 | -101.71 | -0.21 | 69.12 | 67.19 | -0.09 | 57.14 | 40.0 | 0.72 | 1100.0 | -52.32 | 0.02 | 0 | 0 | 0 | 0 | 0 | 1.50 | 0 | 0 | -0.32 | 51.52 | 30.43 | -0.92 | -10.84 | -43.75 | 1.12 | -0.88 | -2.61 | 0.05 | 0.0 | 0.0 | 296.00 | 1972.0 | 387.53 |
| 21Q3 (8) | 0.05 | 150.0 | 25.0 | 0.01 | -75.0 | -97.96 | -0.68 | -151.85 | -3.03 | -0.21 | -10.53 | 47.5 | 0.06 | 0.0 | -88.68 | 0 | 100.0 | 100.0 | 0 | 0 | 0 | -0.00 | 100.0 | 100.0 | -0.66 | 20.48 | -13.79 | -0.83 | 17.0 | -16.9 | 1.13 | -1.74 | -3.42 | 0.05 | 0.0 | 0.0 | 14.29 | 42.86 | 82.14 |
| 21Q2 (7) | 0.02 | -90.0 | 120.0 | 0.04 | 233.33 | -95.6 | -0.27 | 60.29 | 75.89 | -0.19 | -5.56 | 45.71 | 0.06 | -64.71 | -92.59 | -0.01 | -133.33 | -114.29 | 0 | 0 | 0 | -1.35 | -145.05 | -109.46 | -0.83 | -20.29 | 38.97 | -1.0 | -14.94 | 44.75 | 1.15 | 0.0 | -8.0 | 0.05 | 0.0 | 0.0 | 10.00 | -83.5 | 0 |
| 21Q1 (6) | 0.2 | -41.18 | -41.18 | -0.03 | -102.56 | 80.0 | -0.68 | -6.25 | 27.66 | -0.18 | -20.0 | -1700.0 | 0.17 | -88.74 | -10.53 | 0.03 | 0 | -76.92 | 0 | 0 | 0 | 3.00 | 0 | -61.0 | -0.69 | -50.0 | 14.81 | -0.87 | -35.94 | 83.92 | 1.15 | 0.0 | -11.54 | 0.05 | 0.0 | -16.67 | 60.61 | -0.18 | 0 |
| 20Q4 (5) | 0.34 | 750.0 | -82.83 | 1.17 | 138.78 | 239.29 | -0.64 | 3.03 | 30.43 | -0.15 | 62.5 | -314.29 | 1.51 | 184.91 | 32.46 | 0 | 100.0 | -100.0 | 0 | 0 | 0 | -0.00 | 100.0 | -100.0 | -0.46 | 20.69 | -169.7 | -0.64 | 9.86 | -225.49 | 1.15 | -1.71 | -10.85 | 0.05 | 0.0 | 0.0 | 60.71 | 674.11 | -43.27 |
| 20Q3 (4) | 0.04 | 140.0 | 0.0 | 0.49 | -46.15 | 0.0 | -0.66 | 41.07 | 0.0 | -0.4 | -14.29 | 0.0 | 0.53 | -34.57 | 0.0 | -0.01 | -114.29 | 0.0 | 0 | 0 | 0.0 | -0.93 | -106.54 | 0.0 | -0.58 | 57.35 | 0.0 | -0.71 | 60.77 | 0.0 | 1.17 | -6.4 | 0.0 | 0.05 | 0.0 | 0.0 | 7.84 | 0 | 0.0 |
| 20Q2 (3) | -0.1 | -129.41 | 0.0 | 0.91 | 706.67 | 0.0 | -1.12 | -19.15 | 0.0 | -0.35 | -3400.0 | 0.0 | 0.81 | 326.32 | 0.0 | 0.07 | -46.15 | 0.0 | 0 | 0 | 0.0 | 14.29 | 85.71 | 0.0 | -1.36 | -67.9 | 0.0 | -1.81 | 66.54 | 0.0 | 1.25 | -3.85 | 0.0 | 0.05 | -16.67 | 0.0 | 0.00 | 0 | 0.0 |
| 20Q1 (2) | 0.34 | -82.83 | 0.0 | -0.15 | 82.14 | 0.0 | -0.94 | -2.17 | 0.0 | -0.01 | -114.29 | 0.0 | 0.19 | -83.33 | 0.0 | 0.13 | -53.57 | 0.0 | 0 | 0 | 0.0 | 7.69 | -8.79 | 0.0 | -0.81 | -222.73 | 0.0 | -5.41 | -1160.78 | 0.0 | 1.3 | 0.78 | 0.0 | 0.06 | 20.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 1.98 | 0.0 | 0.0 | -0.84 | 0.0 | 0.0 | -0.92 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 1.14 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 8.43 | 0.0 | 0.0 | 0.66 | 0.0 | 0.0 | 0.51 | 0.0 | 0.0 | 1.29 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | 107.03 | 0.0 | 0.0 |
