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) | 1.68 | -45.45 | -0.39 | 0 | -2.6 | 0 | -0.66 | 0 | 1.29 | -55.67 | 0.37 | -9.76 | -0.01 | 0 | 3.72 | 32.37 | 1.39 | -63.8 | 1.25 | -57.63 | 0.49 | 0.0 | 0.03 | 50.0 | 94.92 | 6.63 |
| 2022 (9) | 3.08 | -14.68 | -0.17 | 0 | -4.4 | 0 | -0.32 | 0 | 2.91 | 32.27 | 0.41 | -25.45 | 0 | 0 | 2.81 | -19.98 | 3.84 | -12.53 | 2.95 | -27.34 | 0.49 | 2.08 | 0.02 | 0.0 | 89.02 | 12.44 |
| 2021 (8) | 3.61 | 83.25 | -1.41 | 0 | -4.72 | 0 | -0.09 | 0 | 2.2 | -75.56 | 0.55 | -43.3 | -0.78 | 0 | 3.51 | -50.15 | 4.39 | 54.58 | 4.06 | -51.26 | 0.48 | 9.09 | 0.02 | 0.0 | 79.17 | 253.24 |
| 2020 (7) | 1.97 | -25.38 | 7.03 | 0 | -2.04 | 0 | 0.4 | 0 | 9.0 | 1598.11 | 0.97 | -69.21 | 0 | 0 | 7.05 | -72.36 | 2.84 | -2.07 | 8.33 | 265.35 | 0.44 | 7.32 | 0.02 | 100.0 | 22.41 | -77.08 |
| 2019 (6) | 2.64 | -1.86 | -2.11 | 0 | -2.03 | 0 | -0.03 | 0 | 0.53 | -77.35 | 3.15 | 1475.0 | 0 | 0 | 25.51 | 1352.57 | 2.9 | 6.23 | 2.28 | 2.24 | 0.41 | 32.26 | 0.01 | 0.0 | 97.78 | -7.31 |
| 2018 (5) | 2.69 | 25.7 | -0.35 | 0 | -2.0 | 0 | -0.01 | 0 | 2.34 | 18.18 | 0.2 | 33.33 | -0.13 | 0 | 1.76 | 34.5 | 2.73 | -3.53 | 2.23 | 0.45 | 0.31 | -3.12 | 0.01 | 0.0 | 105.49 | 25.7 |
| 2017 (4) | 2.14 | 2.88 | -0.16 | 0 | 0.71 | 0 | 0.23 | 0 | 1.98 | 5.32 | 0.15 | -28.57 | 0 | 0 | 1.31 | -32.61 | 2.83 | 29.22 | 2.22 | 26.14 | 0.32 | -8.57 | 0.01 | 0.0 | 83.92 | -14.46 |
| 2016 (3) | 2.08 | -32.03 | -0.2 | 0 | -2.19 | 0 | -0.3 | 0 | 1.88 | -29.59 | 0.21 | -46.15 | 0 | 0 | 1.94 | -36.96 | 2.19 | -25.26 | 1.76 | -29.6 | 0.35 | -2.78 | 0.01 | 0.0 | 98.11 | -7.98 |
| 2015 (2) | 3.06 | 6.62 | -0.39 | 0 | -2.24 | 0 | -0.11 | 0 | 2.67 | 28.99 | 0.39 | -50.63 | 0 | 0 | 3.07 | -50.94 | 2.93 | 3.53 | 2.5 | -0.4 | 0.36 | 9.09 | 0.01 | -50.0 | 106.62 | 6.25 |
| 2014 (1) | 2.87 | -2.71 | -0.8 | 0 | -2.11 | 0 | 0.13 | 0 | 2.07 | -25.81 | 0.79 | 618.18 | 0 | 0 | 6.26 | 620.46 | 2.83 | -18.21 | 2.51 | -17.16 | 0.33 | -13.16 | 0.02 | -71.43 | 100.35 | 18.38 |
| 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) | 0.44 | -8.33 | -42.11 | -0.08 | -14.29 | 20.0 | -1.35 | -6650.0 | 47.06 | 0.13 | 18.18 | -23.53 | 0.36 | -12.2 | -45.45 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 2.71 | -6.44 | -17.63 | 0.67 | 31.37 | 91.43 | 0.54 | 3.85 | 38.46 | 0.12 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 65.67 | -11.07 | -55.07 |
| 24Q2 (19) | 0.48 | 220.0 | 65.52 | -0.07 | -40.0 | 41.67 | -0.02 | 0.0 | 0.0 | 0.11 | 135.48 | 200.0 | 0.41 | 310.0 | 141.18 | 0.08 | 60.0 | -33.33 | 0 | 0 | 0 | 2.90 | 41.45 | -43.24 | 0.51 | 64.52 | 104.0 | 0.52 | 36.84 | 67.74 | 0.12 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 73.85 | 151.08 | 12.04 |
| 24Q1 (18) | 0.15 | -78.26 | 400.0 | -0.05 | -66.67 | 64.29 | -0.02 | 0.0 | 0.0 | -0.31 | -240.91 | 67.02 | 0.1 | -84.85 | 152.63 | 0.05 | 25.0 | -61.54 | 0 | 0 | 100.0 | 2.05 | 25.51 | -57.28 | 0.31 | 40.91 | -45.61 | 0.38 | 322.22 | -19.15 | 0.12 | -7.69 | 0.0 | 0.01 | 0.0 | 0.0 | 29.41 | -90.2 | 452.94 |
| 23Q4 (17) | 0.69 | -9.21 | -60.8 | -0.03 | 70.0 | 90.0 | -0.02 | 99.22 | 0.0 | 0.22 | 29.41 | -21.43 | 0.66 | 0.0 | -54.79 | 0.04 | -50.0 | 0.0 | 0 | 0 | 0 | 1.63 | -50.41 | 29.39 | 0.22 | -37.14 | -65.08 | 0.09 | -76.92 | -59.09 | 0.13 | 8.33 | 0.0 | 0.01 | 0.0 | 0.0 | 300.00 | 105.26 | -38.64 |
| 23Q3 (16) | 0.76 | 162.07 | -17.39 | -0.1 | 16.67 | 28.57 | -2.55 | -12650.0 | 41.38 | 0.17 | 254.55 | 0.0 | 0.66 | 288.24 | -15.38 | 0.08 | -33.33 | -27.27 | 0 | 0 | 0 | 3.29 | -35.53 | 18.82 | 0.35 | 40.0 | -70.09 | 0.39 | 25.81 | -51.85 | 0.12 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 146.15 | 121.75 | 47.74 |
| 23Q2 (15) | 0.29 | 680.0 | 20.83 | -0.12 | 14.29 | -154.55 | -0.02 | 0.0 | 0.0 | -0.11 | 88.3 | -320.0 | 0.17 | 189.47 | -63.04 | 0.12 | -7.69 | 50.0 | 0 | 100.0 | 0 | 5.11 | 6.45 | 138.72 | 0.25 | -56.14 | -75.49 | 0.31 | -34.04 | -67.02 | 0.12 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 65.91 | 890.91 | 193.84 |
| 23Q1 (14) | -0.05 | -102.84 | -131.25 | -0.14 | 53.33 | 30.0 | -0.02 | 0.0 | 0.0 | -0.94 | -435.71 | -13.25 | -0.19 | -113.01 | -375.0 | 0.13 | 225.0 | -31.58 | -0.01 | 0 | 0 | 4.80 | 280.17 | -6.84 | 0.57 | -9.52 | -43.56 | 0.47 | 113.64 | -52.04 | 0.12 | -7.69 | 0.0 | 0.01 | 0.0 | 0 | -8.33 | -101.7 | -157.29 |
| 22Q4 (13) | 1.76 | 91.3 | 41.94 | -0.3 | -114.29 | 0 | -0.02 | 99.54 | 0.0 | 0.28 | 64.71 | -40.43 | 1.46 | 87.18 | 17.74 | 0.04 | -63.64 | 105.8 | 0 | 0 | 100.0 | 1.26 | -54.46 | 107.1 | 0.63 | -46.15 | -36.36 | 0.22 | -72.84 | -69.44 | 0.13 | 8.33 | 18.18 | 0.01 | 0 | 0 | 488.89 | 394.2 | 227.24 |
| 22Q3 (12) | 0.92 | 283.33 | -20.0 | -0.14 | -163.64 | 44.0 | -4.35 | -21650.0 | 7.05 | 0.17 | 240.0 | -22.73 | 0.78 | 69.57 | -13.33 | 0.11 | 37.5 | -56.0 | 0 | 0 | 0 | 2.77 | 29.53 | -55.11 | 1.17 | 14.71 | -6.4 | 0.81 | -13.83 | 8.0 | 0.12 | 0.0 | 0.0 | 0 | -100.0 | 0 | 98.92 | 341.04 | -25.16 |
| 22Q2 (11) | 0.24 | 50.0 | -77.36 | 0.22 | 210.0 | 123.66 | -0.02 | 0.0 | 0.0 | 0.05 | 106.02 | -37.5 | 0.46 | 1250.0 | 253.85 | 0.08 | -57.89 | -89.74 | 0 | 0 | 0 | 2.14 | -58.46 | -89.39 | 1.02 | 0.99 | -1.92 | 0.94 | -4.08 | -43.71 | 0.12 | 0.0 | 0.0 | 0.01 | 0 | 0 | 22.43 | 54.21 | -62.12 |
| 22Q1 (10) | 0.16 | -87.1 | 0.0 | -0.2 | 0 | 9.09 | -0.02 | 0.0 | -100.0 | -0.83 | -276.6 | 2.35 | -0.04 | -103.23 | 33.33 | 0.19 | 127.54 | -5.0 | 0 | 100.0 | 0 | 5.15 | 128.95 | -0.62 | 1.01 | 2.02 | -9.01 | 0.98 | 36.11 | 4.26 | 0.12 | 9.09 | 0.0 | 0 | 0 | -100.0 | 14.55 | -90.26 | -2.73 |
| 21Q4 (9) | 1.24 | 7.83 | -26.19 | 0 | 100.0 | 100.0 | -0.02 | 99.57 | -100.0 | 0.47 | 113.64 | 2.17 | 1.24 | 37.78 | -21.52 | -0.69 | -376.0 | -630.77 | -0.78 | 0 | 0 | -17.78 | -388.09 | -674.54 | 0.99 | -20.8 | -23.26 | 0.72 | -4.0 | -42.86 | 0.11 | -8.33 | -8.33 | 0 | 0 | 0 | 149.40 | 13.02 | 22.72 |
| 21Q3 (8) | 1.15 | 8.49 | 419.44 | -0.25 | 73.12 | -103.36 | -4.68 | -23300.0 | -132.84 | 0.22 | 175.0 | -38.89 | 0.9 | 592.31 | -87.31 | 0.25 | -67.95 | 135.21 | 0 | 0 | 0 | 6.17 | -69.37 | 136.08 | 1.25 | 20.19 | 220.51 | 0.75 | -55.09 | -87.75 | 0.12 | 0.0 | 9.09 | 0 | 0 | 0 | 132.18 | 123.22 | 2387.52 |
| 21Q2 (7) | 1.06 | 562.5 | 158.54 | -0.93 | -322.73 | 13.08 | -0.02 | -100.0 | -100.0 | 0.08 | 109.41 | -33.33 | 0.13 | 316.67 | 119.7 | 0.78 | 290.0 | -25.0 | 0 | 0 | -100.0 | 20.16 | 288.99 | -50.39 | 1.04 | -6.31 | 153.66 | 1.67 | 77.66 | 391.18 | 0.12 | 0.0 | 20.0 | 0 | -100.0 | 0 | 59.22 | 296.02 | -36.45 |
| 21Q1 (6) | 0.16 | -90.48 | -30.43 | -0.22 | -120.0 | -129.33 | -0.01 | 0.0 | 0.0 | -0.85 | -284.78 | -57.41 | -0.06 | -103.8 | -106.12 | 0.2 | 53.85 | -60.78 | 0 | 0 | 100.0 | 5.18 | 67.4 | -71.15 | 1.11 | -13.95 | 48.0 | 0.94 | -25.4 | 56.67 | 0.12 | 0.0 | 9.09 | 0.01 | 0 | 0 | 14.95 | -87.72 | -53.84 |
| 20Q4 (5) | 1.68 | 566.67 | 66.34 | -0.1 | -101.34 | 84.38 | -0.01 | 99.5 | 0.0 | 0.46 | 27.78 | 84.0 | 1.58 | -77.72 | 327.03 | 0.13 | 118.31 | -78.33 | 0 | 0 | 0 | 3.10 | 118.09 | -82.2 | 1.29 | 230.77 | 44.94 | 1.26 | -79.41 | 96.88 | 0.12 | 9.09 | 50.0 | 0 | 0 | 0 | 121.74 | 2206.76 | -13.22 |
| 20Q3 (4) | -0.36 | -187.8 | 0.0 | 7.45 | 796.26 | 0.0 | -2.01 | -20000.0 | 0.0 | 0.36 | 200.0 | 0.0 | 7.09 | 1174.24 | 0.0 | -0.71 | -168.27 | 0.0 | 0 | -100.0 | 0.0 | -17.11 | -142.11 | 0.0 | 0.39 | -4.88 | 0.0 | 6.12 | 1700.0 | 0.0 | 0.11 | 10.0 | 0.0 | 0 | 0 | 0.0 | -5.78 | -106.2 | 0.0 |
| 20Q2 (3) | 0.41 | 78.26 | 0.0 | -1.07 | -242.67 | 0.0 | -0.01 | 0.0 | 0.0 | 0.12 | 122.22 | 0.0 | -0.66 | -167.35 | 0.0 | 1.04 | 103.92 | 0.0 | 0.01 | 200.0 | 0.0 | 40.62 | 126.23 | 0.0 | 0.41 | -45.33 | 0.0 | 0.34 | -43.33 | 0.0 | 0.1 | -9.09 | 0.0 | 0 | 0 | 0.0 | 93.18 | 187.65 | 0.0 |
| 20Q1 (2) | 0.23 | -77.23 | 0.0 | 0.75 | 217.19 | 0.0 | -0.01 | 0.0 | 0.0 | -0.54 | -316.0 | 0.0 | 0.98 | 164.86 | 0.0 | 0.51 | -15.0 | 0.0 | -0.01 | 0 | 0.0 | 17.96 | 3.26 | 0.0 | 0.75 | -15.73 | 0.0 | 0.6 | -6.25 | 0.0 | 0.11 | 37.5 | 0.0 | 0 | 0 | 0.0 | 32.39 | -76.91 | 0.0 |
| 19Q4 (1) | 1.01 | 0.0 | 0.0 | -0.64 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 0.25 | 0.0 | 0.0 | 0.37 | 0.0 | 0.0 | 0.6 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 17.39 | 0.0 | 0.0 | 0.89 | 0.0 | 0.0 | 0.64 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 140.28 | 0.0 | 0.0 |
