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) | 2.34 | -0.85 | -0.57 | 0 | -1.89 | 0 | 0.01 | 0 | 1.77 | -8.76 | 0.59 | 43.9 | 0.01 | 0 | 3.98 | 48.94 | 1.4 | -9.68 | 1.09 | -18.05 | 0.99 | -1.98 | 0.02 | 0.0 | 111.43 | 11.43 |
| 2022 (9) | 2.36 | 33.33 | -0.42 | 0 | -1.9 | 0 | 0 | 0 | 1.94 | -2.51 | 0.41 | -4.65 | -0.01 | 0 | 2.67 | -16.45 | 1.55 | 46.23 | 1.33 | 12.71 | 1.01 | -7.34 | 0.02 | 0.0 | 100.00 | 29.38 |
| 2021 (8) | 1.77 | 2.31 | 0.22 | 0 | -1.29 | 0 | 0.01 | 0 | 1.99 | 55.47 | 0.43 | -10.42 | -0.01 | 0 | 3.19 | -16.61 | 1.06 | 70.97 | 1.18 | 156.52 | 1.09 | -6.84 | 0.02 | 0.0 | 77.29 | -26.28 |
| 2020 (7) | 1.73 | -22.77 | -0.45 | 0 | -0.69 | 0 | -0.01 | 0 | 1.28 | -30.81 | 0.48 | 20.0 | 0.04 | 100.0 | 3.83 | 26.23 | 0.62 | 51.22 | 0.46 | 58.62 | 1.17 | -7.87 | 0.02 | 100.0 | 104.85 | -26.51 |
| 2019 (6) | 2.24 | 138.3 | -0.39 | 0 | -1.41 | 0 | 0.35 | 0 | 1.85 | 0 | 0.4 | -51.22 | 0.02 | 0 | 3.03 | -46.11 | 0.41 | -42.25 | 0.29 | -51.67 | 1.27 | 12.39 | 0.01 | -50.0 | 142.68 | 165.62 |
| 2018 (5) | 0.94 | -51.04 | -1.4 | 0 | -0.53 | 0 | -0.53 | 0 | -0.46 | 0 | 0.82 | -48.43 | -0.04 | 0 | 5.63 | -49.28 | 0.71 | -26.8 | 0.6 | -34.78 | 1.13 | 5.61 | 0.02 | 0.0 | 53.71 | -43.77 |
| 2017 (4) | 1.92 | 17.79 | -1.62 | 0 | -0.47 | 0 | 0.17 | 88.89 | 0.3 | -62.96 | 1.59 | 80.68 | -0.02 | 0 | 11.10 | 76.01 | 0.97 | 59.02 | 0.92 | 666.67 | 1.07 | -1.83 | 0.02 | 0.0 | 95.52 | -27.92 |
| 2016 (3) | 1.63 | -16.41 | -0.82 | 0 | -1.08 | 0 | 0.09 | -47.06 | 0.81 | -40.44 | 0.88 | 14.29 | 0 | 0 | 6.31 | 11.99 | 0.61 | -14.08 | 0.12 | -73.91 | 1.09 | 0.0 | 0.02 | -33.33 | 132.52 | 7.38 |
| 2015 (2) | 1.95 | 72.57 | -0.59 | 0 | -0.65 | 0 | 0.17 | 0 | 1.36 | 0 | 0.77 | -52.47 | 0.05 | 0 | 5.63 | -50.63 | 0.71 | -28.28 | 0.46 | -55.34 | 1.09 | 13.54 | 0.03 | 0.0 | 123.42 | 120.62 |
| 2014 (1) | 1.13 | -20.98 | -1.45 | 0 | 0.15 | -77.94 | -0.26 | 0 | -0.32 | 0 | 1.62 | -8.47 | -0.06 | 0 | 11.41 | -13.63 | 0.99 | 73.68 | 1.03 | 0 | 0.96 | -11.11 | 0.03 | -25.0 | 55.94 | -78.48 |
| 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) | 0.95 | 50.79 | 163.89 | -0.11 | 75.56 | -57.14 | 0.08 | 113.56 | 147.06 | 0.02 | 300.0 | 0 | 0.84 | 366.67 | 189.66 | 0.11 | -76.09 | 57.14 | -0.01 | -200.0 | 0 | 2.89 | -76.34 | 54.26 | 0.51 | 4.08 | 34.21 | 0.41 | 10.81 | 36.67 | 0.26 | 4.0 | 8.33 | 0 | 0 | 0 | 141.79 | 39.54 | 112.69 |
| 24Q2 (19) | 0.63 | 40.0 | 80.0 | -0.45 | -350.0 | -181.25 | -0.59 | -268.75 | 57.25 | -0.01 | 0.0 | -200.0 | 0.18 | -48.57 | -5.26 | 0.46 | 360.0 | 187.5 | 0.01 | 0 | 0.0 | 12.20 | 345.36 | 179.11 | 0.49 | 11.36 | 104.17 | 0.37 | 5.71 | 117.65 | 0.25 | 0.0 | 0.0 | 0 | 0 | -100.0 | 101.61 | 35.48 | 24.84 |
| 24Q1 (18) | 0.45 | -52.13 | -33.82 | -0.1 | 41.18 | 44.44 | -0.16 | 5.88 | 11.11 | -0.01 | -200.0 | 0 | 0.35 | -54.55 | -30.0 | 0.1 | -44.44 | -44.44 | 0 | 0 | 0 | 2.74 | -35.77 | -50.84 | 0.44 | -34.33 | 300.0 | 0.35 | -35.19 | 400.0 | 0.25 | 0.0 | 0.0 | 0 | 0 | -100.0 | 75.00 | -36.97 | -63.6 |
| 23Q4 (17) | 0.94 | 161.11 | 91.84 | -0.17 | -142.86 | 37.04 | -0.17 | 0.0 | 19.05 | 0.01 | 0 | 0 | 0.77 | 165.52 | 250.0 | 0.18 | 157.14 | -30.77 | 0 | 0 | 0 | 4.27 | 127.89 | -25.85 | 0.67 | 76.32 | 26.42 | 0.54 | 80.0 | 22.73 | 0.25 | 4.17 | 4.17 | 0 | 0 | -100.0 | 118.99 | 78.48 | 67.55 |
| 23Q3 (16) | 0.36 | 2.86 | -49.3 | -0.07 | 56.25 | -75.0 | -0.17 | 87.68 | 22.73 | 0 | -100.0 | -100.0 | 0.29 | 52.63 | -56.72 | 0.07 | -56.25 | 75.0 | 0 | -100.0 | 100.0 | 1.87 | -57.19 | 81.55 | 0.38 | 58.33 | -9.52 | 0.3 | 76.47 | -23.08 | 0.24 | -4.0 | 0.0 | 0 | -100.0 | -100.0 | 66.67 | -18.1 | -39.91 |
| 23Q2 (15) | 0.35 | -48.53 | -39.66 | -0.16 | 11.11 | -166.67 | -1.38 | -666.67 | -4.55 | 0.01 | 0 | -50.0 | 0.19 | -62.0 | -63.46 | 0.16 | -11.11 | 220.0 | 0.01 | 0 | 0 | 4.37 | -21.55 | 223.5 | 0.24 | 118.18 | -35.14 | 0.17 | 142.86 | -45.16 | 0.25 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 81.40 | -60.5 | -20.01 |
| 23Q1 (14) | 0.68 | 38.78 | 19.3 | -0.18 | 33.33 | -260.0 | -0.18 | 14.29 | -12.5 | 0 | 0 | 100.0 | 0.5 | 127.27 | -3.85 | 0.18 | -30.77 | 260.0 | 0 | 0 | 0 | 5.57 | -3.12 | 264.46 | 0.11 | -79.25 | -52.17 | 0.07 | -84.09 | -65.0 | 0.25 | 4.17 | -7.41 | 0.01 | 0.0 | 0 | 206.06 | 190.17 | 69.91 |
| 22Q4 (13) | 0.49 | -30.99 | -26.87 | -0.27 | -575.0 | -350.0 | -0.21 | 4.55 | 0.0 | 0 | -100.0 | -100.0 | 0.22 | -67.16 | -63.93 | 0.26 | 550.0 | 160.0 | 0 | 100.0 | 100.0 | 5.75 | 457.96 | 120.88 | 0.53 | 26.19 | 12.77 | 0.44 | 12.82 | -39.73 | 0.24 | 0.0 | -11.11 | 0.01 | 0.0 | 0 | 71.01 | -35.99 | 5.99 |
| 22Q3 (12) | 0.71 | 22.41 | 73.17 | -0.04 | 33.33 | -107.14 | -0.22 | 83.33 | 4.35 | 0.01 | -50.0 | -50.0 | 0.67 | 28.85 | -30.93 | 0.04 | -20.0 | -42.86 | -0.01 | 0 | 0 | 1.03 | -23.71 | -52.72 | 0.42 | 13.51 | 121.05 | 0.39 | 25.81 | 160.0 | 0.24 | -4.0 | -11.11 | 0.01 | 0.0 | 0 | 110.94 | 9.02 | 13.64 |
| 22Q2 (11) | 0.58 | 1.75 | 81.25 | -0.06 | -20.0 | 33.33 | -1.32 | -725.0 | -112.9 | 0.02 | 166.67 | 133.33 | 0.52 | 0.0 | 126.09 | 0.05 | 0.0 | -44.44 | 0 | 0 | 100.0 | 1.35 | -11.62 | -50.75 | 0.37 | 60.87 | 68.18 | 0.31 | 55.0 | 93.75 | 0.25 | -7.41 | -10.71 | 0.01 | 0 | 0 | 101.75 | -16.1 | 39.91 |
| 22Q1 (10) | 0.57 | -14.93 | 54.05 | -0.05 | 16.67 | 72.22 | -0.16 | 23.81 | 30.43 | -0.03 | -160.0 | 0 | 0.52 | -14.75 | 173.68 | 0.05 | -50.0 | -72.22 | 0 | 100.0 | -100.0 | 1.53 | -41.28 | -73.5 | 0.23 | -51.06 | 27.78 | 0.2 | -72.6 | 33.33 | 0.27 | 0.0 | -3.57 | 0 | 0 | 0 | 121.28 | 81.01 | 40.94 |
| 21Q4 (9) | 0.67 | 63.41 | 4.69 | -0.06 | -110.71 | 90.16 | -0.21 | 8.7 | -23.53 | 0.05 | 150.0 | 150.0 | 0.61 | -37.11 | 1933.33 | 0.1 | 42.86 | -16.67 | -0.01 | 0 | -200.0 | 2.60 | 19.42 | -17.97 | 0.47 | 147.37 | -7.84 | 0.73 | 386.67 | 87.18 | 0.27 | 0.0 | 0.0 | 0 | 0 | 0 | 67.00 | -31.37 | -30.91 |
| 21Q3 (8) | 0.41 | 28.12 | 7.89 | 0.56 | 722.22 | 47.37 | -0.23 | 62.9 | -4.55 | 0.02 | 133.33 | 200.0 | 0.97 | 321.74 | 27.63 | 0.07 | -22.22 | -41.67 | 0 | 100.0 | -100.0 | 2.18 | -20.53 | -38.76 | 0.19 | -13.64 | -17.39 | 0.15 | -6.25 | -6.25 | 0.27 | -3.57 | -6.9 | 0 | 0 | 0 | 97.62 | 34.23 | 15.6 |
| 21Q2 (7) | 0.32 | -13.51 | 0.0 | -0.09 | 50.0 | 30.77 | -0.62 | -169.57 | -933.33 | -0.06 | 0 | -500.0 | 0.23 | 21.05 | 21.05 | 0.09 | -50.0 | -35.71 | -0.01 | -200.0 | -200.0 | 2.74 | -52.44 | -46.3 | 0.22 | 22.22 | 650.0 | 0.16 | 6.67 | 900.0 | 0.28 | 0.0 | -9.68 | 0 | 0 | 0 | 72.73 | -15.48 | -34.09 |
| 21Q1 (6) | 0.37 | -42.19 | -5.13 | -0.18 | 70.49 | -100.0 | -0.23 | -35.29 | 4.17 | 0 | -100.0 | 0 | 0.19 | 533.33 | -36.67 | 0.18 | 50.0 | 80.0 | 0.01 | 0.0 | 0.0 | 5.77 | 81.73 | 52.31 | 0.18 | -64.71 | 325.0 | 0.15 | -61.54 | 314.29 | 0.28 | 3.7 | -9.68 | 0 | 0 | 0 | 86.05 | -11.26 | -47.05 |
| 20Q4 (5) | 0.64 | 68.42 | -3.03 | -0.61 | -260.53 | -1120.0 | -0.17 | 22.73 | 15.0 | 0.02 | 200.0 | -33.33 | 0.03 | -96.05 | -95.08 | 0.12 | 0.0 | 71.43 | 0.01 | 0.0 | -50.0 | 3.17 | -10.85 | 65.99 | 0.51 | 121.74 | 34.21 | 0.39 | 143.75 | 25.81 | 0.27 | -6.9 | -12.9 | 0 | 0 | 0 | 96.97 | 14.83 | -8.91 |
| 20Q3 (4) | 0.38 | 18.75 | 0.0 | 0.38 | 392.31 | 0.0 | -0.22 | -266.67 | 0.0 | -0.02 | -100.0 | 0.0 | 0.76 | 300.0 | 0.0 | 0.12 | -14.29 | 0.0 | 0.01 | 0.0 | 0.0 | 3.56 | -30.31 | 0.0 | 0.23 | 675.0 | 0.0 | 0.16 | 900.0 | 0.0 | 0.29 | -6.45 | 0.0 | 0 | 0 | 0.0 | 84.44 | -23.47 | 0.0 |
| 20Q2 (3) | 0.32 | -17.95 | 0.0 | -0.13 | -44.44 | 0.0 | -0.06 | 75.0 | 0.0 | -0.01 | 0 | 0.0 | 0.19 | -36.67 | 0.0 | 0.14 | 40.0 | 0.0 | 0.01 | 0.0 | 0.0 | 5.11 | 34.89 | 0.0 | -0.04 | 50.0 | 0.0 | -0.02 | 71.43 | 0.0 | 0.31 | 0.0 | 0.0 | 0 | 0 | 0.0 | 110.34 | -32.1 | 0.0 |
| 20Q1 (2) | 0.39 | -40.91 | 0.0 | -0.09 | -80.0 | 0.0 | -0.24 | -20.0 | 0.0 | 0 | -100.0 | 0.0 | 0.3 | -50.82 | 0.0 | 0.1 | 42.86 | 0.0 | 0.01 | -50.0 | 0.0 | 3.79 | 98.05 | 0.0 | -0.08 | -121.05 | 0.0 | -0.07 | -122.58 | 0.0 | 0.31 | 0.0 | 0.0 | 0 | 0 | 0.0 | 162.50 | 52.65 | 0.0 |
| 19Q4 (1) | 0.66 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | -0.2 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.61 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 1.91 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 106.45 | 0.0 | 0.0 |
