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) | 2.65 | -12.83 | -0.12 | 0 | -2.3 | 0 | 0.07 | 0 | 2.53 | -15.38 | 0.12 | 300.0 | 0 | 0 | 0.83 | 285.35 | 3.4 | -8.11 | 2.89 | -5.56 | 0.12 | 0.0 | 0.02 | 100.0 | 87.46 | -8.23 |
| 2022 (9) | 3.04 | -7.32 | -0.05 | 0 | -2.31 | 0 | -0.02 | 0 | 2.99 | -6.85 | 0.03 | -50.0 | 0 | 0 | 0.22 | -50.43 | 3.7 | -4.15 | 3.06 | -4.38 | 0.12 | 9.09 | 0.01 | 0.0 | 95.30 | -3.54 |
| 2021 (8) | 3.28 | 6.84 | -0.07 | 0 | -2.03 | 0 | -0.04 | 0 | 3.21 | 4.9 | 0.06 | 200.0 | 0 | 0 | 0.43 | 180.03 | 3.86 | 13.2 | 3.2 | 13.88 | 0.11 | 0.0 | 0.01 | -50.0 | 98.80 | -5.39 |
| 2020 (7) | 3.07 | 20.87 | -0.01 | 0 | -2.02 | 0 | -0.07 | 0 | 3.06 | 20.95 | 0.02 | -33.33 | 0 | 0 | 0.16 | -36.49 | 3.41 | 9.29 | 2.81 | 5.64 | 0.11 | -15.38 | 0.02 | 0.0 | 104.42 | 15.52 |
| 2019 (6) | 2.54 | -10.56 | -0.01 | 0 | -2.17 | 0 | -0.01 | 0 | 2.53 | -2.32 | 0.03 | -57.14 | 0 | 0 | 0.24 | -58.54 | 3.12 | -4.0 | 2.66 | -2.56 | 0.13 | 62.5 | 0.02 | 0.0 | 90.39 | -9.93 |
| 2018 (5) | 2.84 | 59.55 | -0.25 | 0 | -1.54 | 0 | 0.13 | 0 | 2.59 | 51.46 | 0.07 | 16.67 | 0 | 0 | 0.59 | -2.57 | 3.25 | 21.27 | 2.73 | 18.7 | 0.08 | 14.29 | 0.02 | 100.0 | 100.35 | 34.18 |
| 2017 (4) | 1.78 | -23.93 | -0.07 | 0 | -1.54 | 0 | -0.06 | 0 | 1.71 | -25.65 | 0.06 | 100.0 | 0 | 0 | 0.60 | 87.11 | 2.68 | 16.52 | 2.3 | 16.16 | 0.07 | 0.0 | 0.01 | 0.0 | 74.79 | -34.16 |
| 2016 (3) | 2.34 | 69.57 | -0.04 | 0 | -1.54 | 0 | 0.02 | 0 | 2.3 | 70.37 | 0.03 | -25.0 | 0 | 0 | 0.32 | -27.91 | 2.3 | -6.12 | 1.98 | -4.81 | 0.07 | 16.67 | 0.01 | 0.0 | 113.59 | 76.97 |
| 2015 (2) | 1.38 | -25.0 | -0.03 | 0 | -1.41 | 0 | 0 | 0 | 1.35 | -23.73 | 0.04 | -33.33 | 0 | 0 | 0.45 | -41.1 | 2.45 | 12.39 | 2.08 | 11.83 | 0.06 | 0.0 | 0.01 | 0 | 64.19 | -33.02 |
| 2014 (1) | 1.84 | 11.52 | -0.07 | 0 | -1.31 | 0 | -0.15 | 0 | 1.77 | 103.45 | 0.06 | -89.29 | 0 | 0 | 0.76 | -90.63 | 2.18 | 21.79 | 1.86 | 16.98 | 0.06 | 0.0 | 0 | 0 | 95.83 | -4.17 |
| 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) | 0.32 | 52.38 | 433.33 | 0 | 0 | 100.0 | -2.27 | -22600.0 | 0.0 | 0 | -100.0 | -100.0 | 0.32 | 52.38 | 540.0 | 0 | 0 | -100.0 | 0 | 0 | 0 | -0.00 | 0 | -100.0 | 0.62 | -7.46 | 34.78 | 0.51 | -31.08 | 27.5 | 0.04 | 0.0 | 33.33 | 0 | 0 | 0 | 58.18 | 116.1 | 316.97 |
| 24Q2 (19) | 0.21 | -87.2 | -79.61 | 0 | 0 | 100.0 | -0.01 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 0.21 | -87.2 | -79.41 | 0 | 0 | 0 | 0 | 0 | 0 | -0.00 | 0 | 0 | 0.67 | -9.46 | -30.21 | 0.74 | 17.46 | -6.33 | 0.04 | 0.0 | 33.33 | 0 | 0 | -100.0 | 26.92 | -89.0 | -78.3 |
| 24Q1 (18) | 1.64 | 264.44 | 46.43 | 0 | 100.0 | 100.0 | -0.01 | 0.0 | 0.0 | 0.01 | -75.0 | -66.67 | 1.64 | 331.58 | 51.85 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.74 | -44.36 | 13.85 | 0.63 | -42.2 | 5.0 | 0.04 | 33.33 | 33.33 | 0 | 0 | 0 | 244.78 | 509.22 | 37.69 |
| 23Q4 (17) | 0.45 | 650.0 | 50.0 | -0.07 | -600.0 | 0 | -0.01 | 99.56 | 0.0 | 0.04 | 300.0 | 180.0 | 0.38 | 660.0 | 26.67 | 0.05 | 150.0 | 0 | 0 | 0 | 0 | 1.05 | 59.81 | 0 | 1.33 | 189.13 | -2.92 | 1.09 | 172.5 | -8.4 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 40.18 | 187.95 | 63.39 |
| 23Q3 (16) | 0.06 | -94.17 | -91.55 | -0.01 | 0.0 | 50.0 | -2.27 | -22600.0 | 0.0 | 0.01 | 0 | 200.0 | 0.05 | -95.1 | -92.75 | 0.02 | 0 | 100.0 | 0 | 0 | 0 | 0.66 | 0 | 85.48 | 0.46 | -52.08 | -26.98 | 0.4 | -49.37 | -27.27 | 0.03 | 0.0 | 0.0 | 0 | -100.0 | 0 | 13.95 | -88.76 | -88.6 |
| 23Q2 (15) | 1.03 | -8.04 | 68.85 | -0.01 | 75.0 | 66.67 | -0.01 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 1.02 | -5.56 | 75.86 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.96 | 47.69 | 14.29 | 0.79 | 31.67 | 27.42 | 0.03 | 0.0 | 0.0 | 0.01 | 0 | 0 | 124.10 | -30.2 | 32.23 |
| 23Q1 (14) | 1.12 | 273.33 | -21.13 | -0.04 | 0 | 0 | -0.01 | 0.0 | 0.0 | 0.03 | 160.0 | 250.0 | 1.08 | 260.0 | -23.94 | 0.04 | 0 | 0 | 0 | 0 | 0 | 1.27 | 0 | 0 | 0.65 | -52.55 | -24.42 | 0.6 | -49.58 | -14.29 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 177.78 | 622.96 | -8.61 |
| 22Q4 (13) | 0.3 | -57.75 | -71.96 | 0 | 100.0 | 100.0 | -0.01 | 99.56 | 0.0 | -0.05 | -400.0 | -600.0 | 0.3 | -56.52 | -71.43 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 1.37 | 117.46 | -11.61 | 1.19 | 116.36 | -4.8 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 24.59 | -79.91 | -70.58 |
| 22Q3 (12) | 0.71 | 16.39 | 57.78 | -0.02 | 33.33 | 0.0 | -2.27 | -22600.0 | -14.65 | -0.01 | -120.0 | -150.0 | 0.69 | 18.97 | 60.47 | 0.01 | -50.0 | 0.0 | 0 | 0 | 0 | 0.36 | -40.75 | 11.74 | 0.63 | -25.0 | -25.88 | 0.55 | -11.29 | -22.54 | 0.03 | 0.0 | 50.0 | 0 | 0 | 0 | 122.41 | 30.44 | 98.58 |
| 22Q2 (11) | 0.61 | -57.04 | 0.0 | -0.03 | 0 | -200.0 | -0.01 | 0.0 | 0.0 | 0.05 | 350.0 | 200.0 | 0.58 | -59.15 | -3.33 | 0.02 | 0 | 100.0 | 0 | 0 | 0 | 0.60 | 0 | 100.0 | 0.84 | -2.33 | -6.67 | 0.62 | -11.43 | -18.42 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 93.85 | -51.76 | 21.54 |
| 22Q1 (10) | 1.42 | 32.71 | 24.56 | 0 | 100.0 | 100.0 | -0.01 | 0.0 | 50.0 | -0.02 | -300.0 | 0.0 | 1.42 | 35.24 | 26.79 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.86 | -44.52 | 56.36 | 0.7 | -44.0 | 42.86 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 194.52 | 132.7 | -11.27 |
| 21Q4 (9) | 1.07 | 137.78 | 37.18 | -0.02 | 0.0 | -100.0 | -0.01 | 99.49 | 0.0 | 0.01 | -50.0 | 116.67 | 1.05 | 144.19 | 36.36 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 0.43 | 36.52 | 89.13 | 1.55 | 82.35 | 14.81 | 1.25 | 76.06 | 17.92 | 0.03 | 50.0 | 0.0 | 0 | 0 | 0 | 83.59 | 35.61 | 16.82 |
| 21Q3 (8) | 0.45 | -26.23 | 309.09 | -0.02 | -100.0 | -100.0 | -1.98 | -19700.0 | 0.5 | 0.02 | 140.0 | 300.0 | 0.43 | -28.33 | 330.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.32 | 6.05 | -5.41 | 0.85 | -5.56 | 7.59 | 0.71 | -6.58 | 10.94 | 0.02 | -33.33 | -33.33 | 0 | 0 | -100.0 | 61.64 | -20.17 | 281.07 |
| 21Q2 (7) | 0.61 | -46.49 | -51.97 | -0.01 | 50.0 | -150.0 | -0.01 | 50.0 | 0.0 | -0.05 | -150.0 | -600.0 | 0.6 | -46.43 | -53.49 | 0.01 | -50.0 | 0 | 0 | 0 | 0 | 0.30 | -58.71 | 0 | 0.9 | 63.64 | 28.57 | 0.76 | 55.1 | 24.59 | 0.03 | 0.0 | 0.0 | 0 | 0 | 0 | 77.22 | -64.78 | -61.09 |
| 21Q1 (6) | 1.14 | 46.15 | 26.67 | -0.02 | -100.0 | -100.0 | -0.02 | -100.0 | -100.0 | -0.02 | 66.67 | -100.0 | 1.12 | 45.45 | 25.84 | 0.02 | 100.0 | 100.0 | 0 | 0 | 0 | 0.73 | 216.36 | 109.45 | 0.55 | -59.26 | -5.17 | 0.49 | -53.77 | -2.0 | 0.03 | 0.0 | 0.0 | 0 | 0 | -100.0 | 219.23 | 206.36 | 31.54 |
| 20Q4 (5) | 0.78 | 609.09 | -8.24 | -0.01 | 0.0 | -200.0 | -0.01 | 99.5 | 0.0 | -0.06 | -500.0 | -250.0 | 0.77 | 670.0 | -10.47 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0 | 0.23 | -31.72 | -9.66 | 1.35 | 70.89 | 13.45 | 1.06 | 65.62 | 4.95 | 0.03 | 0.0 | 0.0 | 0 | -100.0 | -100.0 | 71.56 | 342.37 | -11.6 |
| 20Q3 (4) | 0.11 | -91.34 | 0.0 | -0.01 | -150.0 | 0.0 | -1.99 | -19800.0 | 0.0 | -0.01 | -200.0 | 0.0 | 0.1 | -92.25 | 0.0 | 0.01 | 0 | 0.0 | 0 | 0 | 0.0 | 0.34 | 0 | 0.0 | 0.79 | 12.86 | 0.0 | 0.64 | 4.92 | 0.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0 | 0.0 | 16.18 | -91.85 | 0.0 |
| 20Q2 (3) | 1.27 | 41.11 | 0.0 | 0.02 | 300.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.01 | 200.0 | 0.0 | 1.29 | 44.94 | 0.0 | 0 | -100.0 | 0.0 | 0 | 0 | 0.0 | -0.00 | -100.0 | 0.0 | 0.7 | 20.69 | 0.0 | 0.61 | 22.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | -100.0 | 0.0 | 198.44 | 19.06 | 0.0 |
| 20Q1 (2) | 0.9 | 5.88 | 0.0 | -0.01 | -200.0 | 0.0 | -0.01 | 0.0 | 0.0 | -0.01 | -125.0 | 0.0 | 0.89 | 3.49 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.35 | 36.46 | 0.0 | 0.58 | -51.26 | 0.0 | 0.5 | -50.5 | 0.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 166.67 | 105.88 | 0.0 |
| 19Q4 (1) | 0.85 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0.86 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 1.19 | 0.0 | 0.0 | 1.01 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 80.95 | 0.0 | 0.0 |
