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) | 2.16 | -19.7 | -2.61 | 0 | 0.33 | 0 | 0.22 | 0 | -0.45 | 0 | 1.14 | 1.79 | -0.01 | 0 | 9.66 | -9.86 | 2.07 | 0 | 1.95 | 786.36 | 0.89 | 2.3 | 0.02 | 100.0 | 75.52 | -69.12 |
| 2022 (9) | 2.69 | 12.08 | -6.84 | 0 | -0.21 | 0 | -0.1 | 0 | -4.15 | 0 | 1.12 | 20.43 | 0 | 0 | 10.72 | 30.0 | -0.71 | 0 | 0.22 | -47.62 | 0.87 | 3.57 | 0.01 | 0.0 | 244.55 | 29.41 |
| 2021 (8) | 2.4 | 16.5 | -0.93 | 0 | -1.65 | 0 | 0.13 | -43.48 | 1.47 | 17.6 | 0.93 | 16.25 | 0 | 0 | 8.24 | 28.93 | 0.62 | -75.0 | 0.42 | -74.7 | 0.84 | -2.33 | 0.01 | 0.0 | 188.98 | 132.09 |
| 2020 (7) | 2.06 | 21.89 | -0.81 | 0 | -0.37 | 0 | 0.23 | -25.81 | 1.25 | 20.19 | 0.8 | 12.68 | -0.01 | 0 | 6.39 | -8.22 | 2.48 | 110.17 | 1.66 | 93.02 | 0.86 | 3.61 | 0.01 | 0.0 | 81.42 | -18.1 |
| 2019 (6) | 1.69 | 23.36 | -0.65 | 0 | -1.02 | 0 | 0.31 | 0 | 1.04 | 26.83 | 0.71 | 29.09 | -0.01 | 0 | 6.97 | 28.33 | 1.18 | 15.69 | 0.86 | -16.5 | 0.83 | 3.75 | 0.01 | 0.0 | 99.41 | 33.52 |
| 2018 (5) | 1.37 | 16.1 | -0.55 | 0 | -0.73 | 0 | -0.13 | 0 | 0.82 | 41.38 | 0.55 | 7.84 | 0 | 0 | 5.43 | 10.08 | 1.02 | -39.64 | 1.03 | 1.98 | 0.8 | -1.23 | 0.01 | 0.0 | 74.46 | 15.47 |
| 2017 (4) | 1.18 | -17.48 | -0.6 | 0 | -0.56 | 0 | 0.1 | 0 | 0.58 | -52.46 | 0.51 | 96.15 | 0 | 0 | 4.93 | 64.85 | 1.69 | 57.94 | 1.01 | 16.09 | 0.81 | -5.81 | 0.01 | 0.0 | 64.48 | -21.54 |
| 2016 (3) | 1.43 | -15.38 | -0.21 | 0 | -0.14 | 0 | -0.11 | 0 | 1.22 | 60.53 | 0.26 | -71.43 | 0 | 0 | 2.99 | -77.68 | 1.07 | 0 | 0.87 | 0 | 0.86 | -12.24 | 0.01 | 0.0 | 82.18 | -54.77 |
| 2015 (2) | 1.69 | -32.94 | -0.93 | 0 | -1.39 | 0 | -0.15 | 0 | 0.76 | -58.7 | 0.91 | -38.1 | -0.01 | 0 | 13.40 | -10.74 | -0.15 | 0 | -0.06 | 0 | 0.98 | -1.01 | 0.01 | 0.0 | 181.72 | 122.1 |
| 2014 (1) | 2.52 | -27.38 | -0.68 | 0 | -1.01 | 0 | -0.28 | 0 | 1.84 | -51.58 | 1.47 | 206.25 | 0 | 0 | 15.02 | 263.81 | 0.99 | -12.39 | 2.08 | 66.4 | 0.99 | -7.48 | 0.01 | 0 | 81.82 | -45.3 |
| 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) | -0.21 | -151.22 | -136.21 | 0.5 | 180.65 | 257.14 | -0.56 | -194.74 | -409.09 | 0.44 | 833.33 | 246.67 | 0.29 | 238.1 | -59.72 | 0.14 | -68.89 | 55.56 | 0 | 0 | 0 | 4.31 | -70.61 | 54.12 | 0.68 | -4.23 | 4.62 | 0.33 | -59.26 | -64.89 | 0.23 | 0.0 | 4.55 | 0 | 0 | 0 | -37.50 | -195.12 | -175.0 |
| 24Q2 (19) | 0.41 | -47.44 | 78.26 | -0.62 | 6.06 | 11.43 | -0.19 | -111.11 | -195.0 | -0.06 | 70.0 | 76.92 | -0.21 | -275.0 | 55.32 | 0.45 | 650.0 | 0.0 | 0 | 0 | 0 | 14.66 | 459.45 | 2.93 | 0.71 | 144.83 | 18.33 | 0.81 | 12.5 | 6.58 | 0.23 | 4.55 | 4.55 | 0 | 0 | 0 | 39.42 | -52.49 | 67.98 |
| 24Q1 (18) | 0.78 | -37.6 | 680.0 | -0.66 | 51.47 | 2.94 | -0.09 | -325.0 | -147.37 | -0.2 | -127.4 | -500.0 | 0.12 | 209.09 | 120.69 | 0.06 | -77.78 | -81.82 | 0 | 0 | 100.0 | 2.62 | -72.34 | -79.67 | 0.29 | -29.27 | -29.27 | 0.72 | 1000.0 | 118.18 | 0.22 | 0.0 | 0.0 | 0 | 0 | 0 | 82.98 | -90.71 | 356.38 |
| 23Q4 (17) | 1.25 | 115.52 | -21.38 | -1.36 | -1071.43 | 77.56 | 0.04 | 136.36 | 180.0 | 0.73 | 343.33 | 21.67 | -0.11 | -115.28 | 97.54 | 0.27 | 200.0 | 22.73 | 0 | 0 | 0 | 9.47 | 238.95 | -2.68 | 0.41 | -36.92 | 720.0 | -0.08 | -108.51 | 52.94 | 0.22 | 0.0 | 0.0 | 0 | 0 | 0 | 892.86 | 1685.71 | -71.92 |
| 23Q3 (16) | 0.58 | 152.17 | -9.38 | 0.14 | 120.0 | 163.64 | -0.11 | -155.0 | 62.07 | -0.3 | -15.38 | 33.33 | 0.72 | 253.19 | 71.43 | 0.09 | -80.0 | -52.63 | 0 | 0 | 0 | 2.80 | -80.37 | -66.9 | 0.65 | 8.33 | 143.92 | 0.94 | 23.68 | 230.56 | 0.22 | 0.0 | 0.0 | 0 | 0 | 0 | 50.00 | 113.04 | 0 |
| 23Q2 (15) | 0.23 | 130.0 | -75.53 | -0.7 | -2.94 | -1066.67 | 0.2 | 5.26 | 66.67 | -0.26 | -620.0 | -550.0 | -0.47 | 18.97 | -153.41 | 0.45 | 36.36 | 246.15 | 0 | 100.0 | 0 | 14.24 | 10.47 | 225.34 | 0.6 | 46.34 | 46.34 | 0.76 | 130.3 | 20.63 | 0.22 | 0.0 | 0.0 | 0 | 0 | 0 | 23.47 | 29.08 | -78.78 |
| 23Q1 (14) | 0.1 | -93.71 | 120.41 | -0.68 | 88.78 | -33.33 | 0.19 | 480.0 | 850.0 | 0.05 | -91.67 | 123.81 | -0.58 | 87.02 | 42.0 | 0.33 | 50.0 | -43.1 | -0.01 | 0 | 0 | 12.89 | 32.42 | -33.99 | 0.41 | 720.0 | 32.26 | 0.33 | 294.12 | -31.25 | 0.22 | 0.0 | 0.0 | 0 | 0 | 0 | 18.18 | -99.43 | 125.97 |
| 22Q4 (13) | 1.59 | 148.44 | 41.96 | -6.06 | -2654.55 | -3464.71 | -0.05 | 82.76 | 70.59 | 0.6 | 233.33 | 500.0 | -4.47 | -1164.29 | -570.53 | 0.22 | 15.79 | 29.41 | 0 | 0 | 0 | 9.73 | 15.28 | 68.35 | 0.05 | 103.38 | -28.57 | -0.17 | 76.39 | -383.33 | 0.22 | 0.0 | 4.76 | 0 | 0 | 0 | 3180.00 | 0 | 666.61 |
| 22Q3 (12) | 0.64 | -31.91 | 12.28 | -0.22 | -266.67 | 18.52 | -0.29 | -341.67 | 68.82 | -0.45 | -1025.0 | -400.0 | 0.42 | -52.27 | 40.0 | 0.19 | 46.15 | -29.63 | 0 | 0 | 0 | 8.44 | 92.92 | -27.44 | -1.48 | -460.98 | -604.76 | -0.72 | -214.29 | -380.0 | 0.22 | 0.0 | 4.76 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q2 (11) | 0.94 | 291.84 | 1075.0 | -0.06 | 88.24 | 75.0 | 0.12 | 500.0 | 71.43 | -0.04 | 80.95 | -144.44 | 0.88 | 188.0 | 650.0 | 0.13 | -77.59 | -45.83 | 0 | 0 | 0 | 4.38 | -77.59 | -47.29 | 0.41 | 32.26 | 64.0 | 0.63 | 31.25 | 950.0 | 0.22 | 0.0 | 4.76 | 0 | 0 | 0 | 110.59 | 257.98 | 273.24 |
| 22Q1 (10) | -0.49 | -143.75 | -177.78 | -0.51 | -200.0 | -96.15 | 0.02 | 111.76 | 103.23 | -0.21 | -310.0 | -800.0 | -1.0 | -205.26 | -370.27 | 0.58 | 241.18 | 123.08 | 0 | 0 | 0 | 19.53 | 237.73 | 135.09 | 0.31 | 342.86 | -39.22 | 0.48 | 700.0 | 6.67 | 0.22 | 4.76 | 4.76 | 0 | 0 | 0 | -70.00 | -116.88 | -173.33 |
| 21Q4 (9) | 1.12 | 96.49 | 67.16 | -0.17 | 37.04 | 15.0 | -0.17 | 81.72 | -213.33 | 0.1 | 211.11 | 150.0 | 0.95 | 216.67 | 102.13 | 0.17 | -37.04 | -10.53 | 0 | 0 | 0 | 5.78 | -50.31 | 4.69 | 0.07 | 133.33 | -90.28 | 0.06 | 140.0 | -86.05 | 0.21 | 0.0 | -4.55 | 0 | 0 | 0 | 414.81 | -56.34 | 302.43 |
| 21Q3 (8) | 0.57 | 612.5 | 235.29 | -0.27 | -12.5 | 10.0 | -0.93 | -1428.57 | -102.17 | -0.09 | -200.0 | -200.0 | 0.3 | 287.5 | 330.77 | 0.27 | 12.5 | -10.0 | 0 | 0 | 100.0 | 11.64 | 40.14 | 42.76 | -0.21 | -184.0 | -125.93 | -0.15 | -350.0 | -128.85 | 0.21 | 0.0 | -4.55 | 0 | 0 | 0 | 950.00 | 3106.25 | 4035.29 |
| 21Q2 (7) | 0.08 | -87.3 | 166.67 | -0.24 | 7.69 | -300.0 | 0.07 | 111.29 | 0 | 0.09 | 200.0 | 50.0 | -0.16 | -143.24 | -433.33 | 0.24 | -7.69 | 300.0 | 0 | 0 | 0 | 8.30 | -0.03 | 341.52 | 0.25 | -50.98 | -61.54 | 0.06 | -86.67 | -84.21 | 0.21 | 0.0 | 0.0 | 0 | 0 | 0 | 29.63 | -68.96 | 482.72 |
| 21Q1 (6) | 0.63 | -5.97 | -47.06 | -0.26 | -30.0 | 0.0 | -0.62 | -513.33 | -933.33 | 0.03 | -25.0 | -40.0 | 0.37 | -21.28 | -60.22 | 0.26 | 36.84 | 0.0 | 0 | 0 | 0 | 8.31 | 50.4 | -29.71 | 0.51 | -29.17 | 64.52 | 0.45 | 4.65 | 36.36 | 0.21 | -4.55 | -4.55 | 0 | 0 | 0 | 95.45 | -7.39 | -55.88 |
| 20Q4 (5) | 0.67 | 294.12 | -6.94 | -0.2 | 33.33 | -66.67 | 0.15 | 132.61 | 188.24 | 0.04 | -55.56 | -66.67 | 0.47 | 461.54 | -21.67 | 0.19 | -36.67 | 58.33 | 0 | 100.0 | 0 | 5.52 | -32.25 | 34.4 | 0.72 | -11.11 | 24.14 | 0.43 | -17.31 | 48.28 | 0.22 | 0.0 | 10.0 | 0 | 0 | 0 | 103.08 | 348.69 | -29.85 |
| 20Q3 (4) | 0.17 | 466.67 | 0.0 | -0.3 | -400.0 | 0.0 | -0.46 | 0 | 0.0 | 0.09 | 50.0 | 0.0 | -0.13 | -333.33 | 0.0 | 0.3 | 400.0 | 0.0 | -0.01 | 0 | 0.0 | 8.15 | 333.42 | 0.0 | 0.81 | 24.62 | 0.0 | 0.52 | 36.84 | 0.0 | 0.22 | 4.76 | 0.0 | 0 | 0 | 0.0 | 22.97 | 351.8 | 0.0 |
| 20Q2 (3) | 0.03 | -97.48 | 0.0 | -0.06 | 76.92 | 0.0 | 0 | 100.0 | 0.0 | 0.06 | 20.0 | 0.0 | -0.03 | -103.23 | 0.0 | 0.06 | -76.92 | 0.0 | 0 | 0 | 0.0 | 1.88 | -84.08 | 0.0 | 0.65 | 109.68 | 0.0 | 0.38 | 15.15 | 0.0 | 0.21 | -4.55 | 0.0 | 0 | 0 | 0.0 | 5.08 | -97.65 | 0.0 |
| 20Q1 (2) | 1.19 | 65.28 | 0.0 | -0.26 | -116.67 | 0.0 | -0.06 | 64.71 | 0.0 | 0.05 | -58.33 | 0.0 | 0.93 | 55.0 | 0.0 | 0.26 | 116.67 | 0.0 | 0 | 0 | 0.0 | 11.82 | 187.58 | 0.0 | 0.31 | -46.55 | 0.0 | 0.33 | 13.79 | 0.0 | 0.22 | 10.0 | 0.0 | 0 | 0 | 0.0 | 216.36 | 47.25 | 0.0 |
| 19Q4 (1) | 0.72 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | -0.17 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.11 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 146.94 | 0.0 | 0.0 |
