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) | 2.95 | -31.4 | 1.52 | 0 | -1.9 | 0 | 0.02 | -66.67 | 4.47 | 9.56 | 0.27 | -20.59 | 0 | 0 | 1.02 | -25.63 | 2.32 | -16.85 | 1.95 | -32.06 | 0.27 | 22.73 | 0.05 | 66.67 | 129.96 | -5.71 |
| 2022 (9) | 4.3 | 194.52 | -0.22 | 0 | -1.42 | 0 | 0.06 | 0 | 4.08 | 397.56 | 0.34 | 70.0 | 0 | 0 | 1.37 | 51.34 | 2.79 | 21.3 | 2.87 | 52.66 | 0.22 | 4.76 | 0.03 | 0.0 | 137.82 | 100.12 |
| 2021 (8) | 1.46 | 0.69 | -0.64 | 0 | -1.13 | 0 | -0.06 | 0 | 0.82 | 0 | 0.2 | -85.29 | 0 | 0 | 0.91 | -87.42 | 2.3 | 41.1 | 1.88 | 54.1 | 0.21 | 10.53 | 0.03 | 200.0 | 68.87 | -32.56 |
| 2020 (7) | 1.45 | -50.51 | -3.49 | 0 | 1.45 | 0 | -0.03 | 0 | -2.04 | 0 | 1.36 | 2166.67 | 0 | 0 | 7.21 | 1908.41 | 1.63 | -23.47 | 1.22 | -33.33 | 0.19 | 46.15 | 0.01 | 0.0 | 102.11 | -31.34 |
| 2019 (6) | 2.93 | 68.39 | -0.1 | 0 | -1.13 | 0 | -0.01 | 0 | 2.83 | 77.99 | 0.06 | -50.0 | 0 | 0 | 0.36 | -56.97 | 2.13 | 44.9 | 1.83 | 47.58 | 0.13 | 0.0 | 0.01 | -50.0 | 148.73 | 18.81 |
| 2018 (5) | 1.74 | -32.3 | -0.15 | 0 | -0.49 | 0 | -0.3 | 0 | 1.59 | -34.57 | 0.12 | -33.33 | 0 | 0 | 0.83 | -44.31 | 1.47 | 122.73 | 1.24 | 79.71 | 0.13 | 0.0 | 0.02 | -33.33 | 125.18 | -58.6 |
| 2017 (4) | 2.57 | 0 | -0.14 | 0 | 0 | 0 | 0.02 | 100.0 | 2.43 | 0 | 0.18 | 157.14 | 0 | 0 | 1.50 | 119.71 | 0.66 | 288.24 | 0.69 | 60.47 | 0.13 | 0.0 | 0.03 | -40.0 | 302.35 | 0 |
| 2016 (3) | -1.19 | 0 | -0.11 | 0 | -0.08 | 0 | 0.01 | 0 | -1.3 | 0 | 0.07 | -46.15 | 0.01 | 0 | 0.68 | -50.56 | 0.17 | 54.55 | 0.43 | -20.37 | 0.13 | 0.0 | 0.05 | 0.0 | -195.08 | 0 |
| 2015 (2) | 1.79 | 51.69 | 0.19 | 18.75 | -0.33 | 0 | -0.17 | 0 | 1.98 | 47.76 | 0.13 | -7.14 | 0 | 0 | 1.38 | -11.28 | 0.11 | -78.0 | 0.54 | -40.66 | 0.13 | 0.0 | 0.05 | 25.0 | 248.61 | 127.54 |
| 2014 (1) | 1.18 | 136.0 | 0.16 | 0 | -0.41 | 0 | -0.1 | 0 | 1.34 | 2580.0 | 0.14 | -61.11 | 0 | 0 | 1.55 | -71.08 | 0.5 | -34.21 | 0.91 | 56.9 | 0.13 | 0.0 | 0.04 | 0.0 | 109.26 | 63.89 |
| 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) | 1.49 | 272.5 | 27.35 | -0.7 | -1.45 | 73.08 | -1.63 | -8050.0 | 12.83 | 0.23 | 155.56 | 355.56 | 0.79 | 372.41 | 155.24 | 0.04 | 100.0 | -33.33 | 0 | 0 | 0 | 0.58 | 91.93 | -33.43 | 0.76 | 8.57 | 28.81 | 0.6 | -3.23 | 0.0 | 0.07 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 219.12 | 283.46 | 27.35 |
| 24Q2 (19) | 0.4 | 147.06 | -51.22 | -0.69 | -38.0 | -3350.0 | -0.02 | 0.0 | -100.0 | 0.09 | 128.12 | 325.0 | -0.29 | 78.52 | -136.25 | 0.02 | 100.0 | 0.0 | 0 | 0 | 0 | 0.30 | 101.5 | -5.26 | 0.7 | 18.64 | 18.64 | 0.62 | 3.33 | 21.57 | 0.07 | -12.5 | 0.0 | 0.01 | 0.0 | 0.0 | 57.14 | 146.39 | -58.89 |
| 24Q1 (18) | -0.85 | -153.12 | -32.81 | -0.5 | -119.84 | -130.67 | -0.02 | -100.0 | -100.0 | -0.32 | -313.33 | 0 | -1.35 | -132.77 | -236.36 | 0.01 | -93.33 | -75.0 | 0 | 0 | 0 | 0.15 | -92.76 | -77.91 | 0.59 | -3.28 | 11.32 | 0.6 | 33.33 | 53.85 | 0.08 | 0.0 | 33.33 | 0.01 | 0.0 | 0.0 | -123.19 | -141.58 | 11.46 |
| 23Q4 (17) | 1.6 | 36.75 | -12.09 | 2.52 | 196.92 | 127.03 | -0.01 | 99.47 | 0.0 | 0.15 | 266.67 | 850.0 | 4.12 | 388.11 | 40.61 | 0.15 | 150.0 | 200.0 | 0 | 0 | 0 | 2.06 | 137.65 | 178.19 | 0.61 | 3.39 | -20.78 | 0.45 | -25.0 | -19.64 | 0.08 | 14.29 | 33.33 | 0.01 | 0.0 | 0.0 | 296.30 | 72.21 | 2.56 |
| 23Q3 (16) | 1.17 | 42.68 | 32.95 | -2.6 | -12900.0 | -690.91 | -1.87 | -18600.0 | -33.57 | -0.09 | -125.0 | -1000.0 | -1.43 | -278.75 | -208.33 | 0.06 | 200.0 | -25.0 | 0 | 0 | 0 | 0.87 | 173.16 | -33.77 | 0.59 | 0.0 | 5.36 | 0.6 | 17.65 | -23.08 | 0.07 | 0.0 | 16.67 | 0.01 | 0.0 | 0.0 | 172.06 | 23.8 | 66.19 |
| 23Q2 (15) | 0.82 | 228.12 | 15.49 | -0.02 | -101.23 | 97.47 | -0.01 | 0.0 | 0.0 | -0.04 | 0 | -500.0 | 0.8 | -19.19 | 1100.0 | 0.02 | -50.0 | -88.24 | 0 | 0 | 0 | 0.32 | -53.01 | -88.74 | 0.59 | 11.32 | -23.38 | 0.51 | 30.77 | -42.7 | 0.07 | 16.67 | 40.0 | 0.01 | 0.0 | 0.0 | 138.98 | 199.89 | 85.96 |
| 23Q1 (14) | -0.64 | -135.16 | -172.73 | 1.63 | 46.85 | 264.65 | -0.01 | 0.0 | 0.0 | 0 | 100.0 | -100.0 | 0.99 | -66.21 | 1000.0 | 0.04 | -20.0 | 33.33 | 0 | 0 | 0 | 0.67 | -8.8 | 31.76 | 0.53 | -31.17 | -23.19 | 0.39 | -30.36 | -39.06 | 0.06 | 0.0 | 20.0 | 0.01 | 0.0 | 0.0 | -139.13 | -148.16 | -210.67 |
| 22Q4 (13) | 1.82 | 106.82 | 20.53 | 1.11 | 152.27 | 1333.33 | -0.01 | 99.29 | 99.09 | -0.02 | -300.0 | 60.0 | 2.93 | 121.97 | 106.34 | 0.05 | -37.5 | -28.57 | 0 | 0 | 0 | 0.74 | -43.42 | -35.86 | 0.77 | 37.5 | -3.75 | 0.56 | -28.21 | -18.84 | 0.06 | 0.0 | 20.0 | 0.01 | 0.0 | 0.0 | 288.89 | 179.04 | 43.49 |
| 22Q3 (12) | 0.88 | 23.94 | 3.53 | 0.44 | 155.7 | 344.44 | -1.4 | -13900.0 | -13900.0 | 0.01 | 0.0 | -66.67 | 1.32 | 1750.0 | 97.01 | 0.08 | -52.94 | 33.33 | 0 | 0 | 0 | 1.31 | -53.56 | 25.93 | 0.56 | -27.27 | -1.75 | 0.78 | -12.36 | 69.57 | 0.06 | 20.0 | 20.0 | 0.01 | 0.0 | 0.0 | 103.53 | 38.53 | -36.66 |
| 22Q2 (11) | 0.71 | -19.32 | 136.67 | -0.79 | 20.2 | -7800.0 | -0.01 | 0.0 | 0.0 | 0.01 | -83.33 | 0.0 | -0.08 | 27.27 | -127.59 | 0.17 | 466.67 | 325.0 | 0 | 0 | 0 | 2.81 | 449.78 | 276.45 | 0.77 | 11.59 | 40.0 | 0.89 | 39.06 | 134.21 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 74.74 | -40.55 | 9.61 |
| 22Q1 (10) | 0.88 | -41.72 | 173.95 | -0.99 | -1000.0 | -175.0 | -0.01 | 99.09 | 0.0 | 0.06 | 220.0 | 220.0 | -0.11 | -107.75 | 92.9 | 0.03 | -57.14 | 0.0 | 0 | 0 | 0 | 0.51 | -55.61 | -17.06 | 0.69 | -13.75 | 81.58 | 0.64 | -7.25 | 82.86 | 0.05 | 0.0 | -16.67 | 0.01 | 0.0 | 0 | 125.71 | -37.56 | 143.31 |
| 21Q4 (9) | 1.51 | 77.65 | 42.45 | -0.09 | 50.0 | 89.89 | -1.1 | -10900.0 | -10900.0 | -0.05 | -266.67 | -400.0 | 1.42 | 111.94 | 735.29 | 0.07 | 16.67 | -12.5 | 0 | 0 | 0 | 1.15 | 11.09 | -25.33 | 0.8 | 40.35 | 40.35 | 0.69 | 50.0 | 72.5 | 0.05 | 0.0 | -16.67 | 0.01 | 0.0 | 0 | 201.33 | 23.17 | -12.63 |
| 21Q3 (8) | 0.85 | 183.33 | 174.19 | -0.18 | -1700.0 | -178.26 | -0.01 | 0.0 | 99.29 | 0.03 | 200.0 | 400.0 | 0.67 | 131.03 | 24.07 | 0.06 | 50.0 | -94.74 | 0 | 0 | 0 | 1.04 | 38.84 | -95.55 | 0.57 | 3.64 | 54.05 | 0.46 | 21.05 | 64.29 | 0.05 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 163.46 | 139.74 | 74.01 |
| 21Q2 (7) | 0.3 | 125.21 | -30.23 | -0.01 | 97.22 | 0 | -0.01 | 0.0 | -100.35 | 0.01 | 120.0 | 0 | 0.29 | 118.71 | -32.56 | 0.04 | 33.33 | -55.56 | 0 | 0 | 0 | 0.75 | 21.12 | -61.62 | 0.55 | 44.74 | 120.0 | 0.38 | 8.57 | 123.53 | 0.05 | -16.67 | 0.0 | 0.01 | 0 | 0 | 68.18 | 123.49 | -65.12 |
| 21Q1 (6) | -1.19 | -212.26 | -240.0 | -0.36 | 59.55 | 87.28 | -0.01 | 0.0 | 0.0 | -0.05 | -400.0 | 0 | -1.55 | -1011.76 | 51.26 | 0.03 | -62.5 | -50.0 | 0 | 0 | 0 | 0.62 | -60.03 | -57.0 | 0.38 | -33.33 | -11.63 | 0.35 | -12.5 | -5.41 | 0.06 | 0.0 | 100.0 | 0 | 0 | 0 | -290.24 | -225.95 | -231.71 |
| 20Q4 (5) | 1.06 | 241.94 | 4.95 | -0.89 | -486.96 | -201.14 | -0.01 | 99.29 | 0.0 | -0.01 | 0.0 | 0.0 | 0.17 | -68.52 | -91.01 | 0.08 | -92.98 | 100.0 | 0 | 0 | 0 | 1.54 | -93.38 | 82.24 | 0.57 | 54.05 | -8.06 | 0.4 | 42.86 | -14.89 | 0.06 | 20.0 | 100.0 | 0 | 0 | 0 | 230.43 | 145.3 | 14.08 |
| 20Q3 (4) | 0.31 | -27.91 | 0.0 | 0.23 | 0 | 0.0 | -1.4 | -148.78 | 0.0 | -0.01 | 0 | 0.0 | 0.54 | 25.58 | 0.0 | 1.14 | 1166.67 | 0.0 | 0 | 0 | 0.0 | 23.31 | 1096.73 | 0.0 | 0.37 | 48.0 | 0.0 | 0.28 | 64.71 | 0.0 | 0.05 | 0.0 | 0.0 | 0 | 0 | 0.0 | 93.94 | -51.94 | 0.0 |
| 20Q2 (3) | 0.43 | 222.86 | 0.0 | 0 | 100.0 | 0.0 | 2.87 | 28800.0 | 0.0 | 0 | 0 | 0.0 | 0.43 | 113.52 | 0.0 | 0.09 | 50.0 | 0.0 | 0 | 0 | 0.0 | 1.95 | 35.71 | 0.0 | 0.25 | -41.86 | 0.0 | 0.17 | -54.05 | 0.0 | 0.05 | 66.67 | 0.0 | 0 | 0 | 0.0 | 195.45 | 323.38 | 0.0 |
| 20Q1 (2) | -0.35 | -134.65 | 0.0 | -2.83 | -421.59 | 0.0 | -0.01 | 0.0 | 0.0 | 0 | 100.0 | 0.0 | -3.18 | -268.25 | 0.0 | 0.06 | 50.0 | 0.0 | 0 | 0 | 0.0 | 1.44 | 69.38 | 0.0 | 0.43 | -30.65 | 0.0 | 0.37 | -21.28 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0.0 | -87.50 | -143.32 | 0.0 |
| 19Q4 (1) | 1.01 | 0.0 | 0.0 | 0.88 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 1.89 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.85 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 202.00 | 0.0 | 0.0 |
