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) | 3.04 | 30.47 | -0.58 | 0 | -4.58 | 0 | -0.16 | 0 | 2.46 | 17.7 | 0.55 | 292.86 | -0.04 | 0 | 3.60 | 237.29 | 3.0 | 74.42 | 2.55 | 46.55 | 0.32 | 6.67 | 0 | 0 | 105.92 | -7.26 |
| 2022 (9) | 2.33 | 0 | -0.24 | 0 | 0.22 | -83.33 | -0.44 | 0 | 2.09 | 0 | 0.14 | -89.39 | -0.09 | 0 | 1.07 | -90.02 | 1.72 | 35.43 | 1.74 | 117.5 | 0.3 | 50.0 | 0 | 0 | 114.22 | 0 |
| 2021 (8) | -0.6 | 0 | -1.32 | 0 | 1.32 | -29.03 | 0.18 | -5.26 | -1.92 | 0 | 1.32 | -33.67 | 0 | 0 | 10.71 | -48.73 | 1.27 | 47.67 | 0.8 | 220.0 | 0.2 | 33.33 | 0 | 0 | -60.00 | 0 |
| 2020 (7) | 0.49 | -19.67 | -4.77 | 0 | 1.86 | 708.7 | 0.19 | 171.43 | -4.28 | 0 | 1.99 | 145.68 | 0 | 0 | 20.88 | 173.26 | 0.86 | -6.52 | 0.25 | -62.12 | 0.15 | 0.0 | 0 | 0 | 122.50 | 62.66 |
| 2019 (6) | 0.61 | 24.49 | -0.34 | 0 | 0.23 | 0 | 0.07 | 0 | 0.27 | -42.55 | 0.81 | 800.0 | 0 | 0 | 7.64 | 867.08 | 0.92 | 37.31 | 0.66 | 15.79 | 0.15 | 7.14 | 0 | 0 | 75.31 | 9.12 |
| 2018 (5) | 0.49 | -54.63 | -0.02 | 0 | -0.16 | 0 | -0.06 | 0 | 0.47 | -91.78 | 0.09 | -30.77 | -0.03 | 0 | 0.79 | -36.97 | 0.67 | 19.64 | 0.57 | -71.78 | 0.14 | -12.5 | 0 | 0 | 69.01 | 39.95 |
| 2017 (4) | 1.08 | 248.39 | 4.64 | 0 | -1.45 | 0 | 1.54 | 7600.0 | 5.72 | 1806.67 | 0.13 | 550.0 | 0 | 0 | 1.25 | 534.96 | 0.56 | -22.22 | 2.02 | 312.24 | 0.16 | -70.91 | 0.01 | -50.0 | 49.32 | 68.63 |
| 2016 (3) | 0.31 | -67.02 | -0.01 | 0 | -1.08 | 0 | 0.02 | 0 | 0.3 | -62.03 | 0.02 | -87.5 | 0 | 0 | 0.20 | -86.62 | 0.72 | 0 | 0.49 | 0 | 0.55 | -8.33 | 0.02 | 0.0 | 29.25 | -90.36 |
| 2015 (2) | 0.94 | 9.3 | -0.15 | 0 | -0.82 | 0 | -0.01 | 0 | 0.79 | 507.69 | 0.16 | -78.67 | 0.01 | 0 | 1.48 | -73.0 | -0.18 | 0 | -0.31 | 0 | 0.6 | 1.69 | 0.02 | 0.0 | 303.23 | 210.28 |
| 2014 (1) | 0.86 | 68.63 | -0.73 | 0 | -0.63 | 0 | 0 | 0 | 0.13 | 0 | 0.75 | -86.19 | 0 | 0 | 5.47 | -85.96 | 0.39 | 77.27 | 0.27 | -87.44 | 0.59 | -1.67 | 0.02 | 0.0 | 97.73 | 430.79 |
| 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) | 0.54 | 500.0 | -36.47 | -0.1 | -150.0 | 0.0 | -0.11 | 91.13 | 88.78 | 0.15 | 287.5 | 207.14 | 0.44 | 780.0 | -41.33 | 0.1 | 400.0 | 0.0 | 0 | 100.0 | 0 | 2.61 | 402.61 | 2.61 | 0.62 | -1.59 | -20.51 | 0.48 | -21.31 | -43.53 | 0.09 | 12.5 | 12.5 | 0.01 | 0 | 0 | 93.10 | 613.79 | 1.87 |
| 24Q2 (19) | 0.09 | -73.53 | -82.35 | -0.04 | 80.0 | 66.67 | -1.24 | -12.73 | -217.95 | -0.08 | 69.23 | 63.64 | 0.05 | -64.29 | -87.18 | 0.02 | -90.0 | -81.82 | -0.02 | 0 | -100.0 | 0.52 | -90.21 | -82.57 | 0.63 | 1.61 | -16.0 | 0.61 | -17.57 | -12.86 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 13.04 | -68.54 | -80.05 |
| 24Q1 (18) | 0.34 | -66.34 | -50.0 | -0.2 | -150.0 | 28.57 | -1.1 | -80.33 | 57.85 | -0.26 | -196.3 | -271.43 | 0.14 | -84.95 | -65.0 | 0.2 | 300.0 | -28.57 | 0 | 100.0 | 0 | 5.31 | 347.75 | -34.82 | 0.62 | -22.5 | -7.46 | 0.74 | 54.17 | 39.62 | 0.08 | -11.11 | 0.0 | 0 | 0 | 0 | 41.46 | -76.6 | -62.8 |
| 23Q4 (17) | 1.01 | 18.82 | 531.25 | -0.08 | 20.0 | 20.0 | -0.61 | 37.76 | -130.5 | 0.27 | 292.86 | 68.75 | 0.93 | 24.0 | 1450.0 | 0.05 | -50.0 | 400.0 | -0.02 | 0 | 77.78 | 1.18 | -53.44 | 318.25 | 0.8 | 2.56 | 33.33 | 0.48 | -43.53 | 41.18 | 0.09 | 12.5 | 12.5 | 0 | 0 | 0 | 177.19 | 93.87 | 365.13 |
| 23Q3 (16) | 0.85 | 66.67 | -36.09 | -0.1 | 16.67 | -400.0 | -0.98 | -151.28 | 37.18 | -0.14 | 36.36 | 57.58 | 0.75 | 92.31 | -42.75 | 0.1 | -9.09 | 400.0 | 0 | 100.0 | 0 | 2.54 | -14.64 | 274.05 | 0.78 | 4.0 | 122.86 | 0.85 | 21.43 | 60.38 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 91.40 | 39.78 | -58.08 |
| 23Q2 (15) | 0.51 | -25.0 | 82.14 | -0.12 | 57.14 | -100.0 | -0.39 | 85.06 | -254.55 | -0.22 | -214.29 | -4.76 | 0.39 | -2.5 | 77.27 | 0.11 | -60.71 | 83.33 | -0.01 | 0 | 0 | 2.98 | -63.38 | 67.93 | 0.75 | 11.94 | 70.45 | 0.7 | 32.08 | 45.83 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 65.38 | -41.35 | 30.77 |
| 23Q1 (14) | 0.68 | 325.0 | 21.43 | -0.28 | -180.0 | -460.0 | -2.61 | -230.5 | -2510.0 | -0.07 | -143.75 | -40.0 | 0.4 | 566.67 | -21.57 | 0.28 | 2700.0 | 460.0 | 0 | 100.0 | 0 | 8.14 | 2773.26 | 429.07 | 0.67 | 11.67 | 103.03 | 0.53 | 55.88 | 39.47 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 111.48 | 192.62 | -8.43 |
| 22Q4 (13) | 0.16 | -87.97 | -62.79 | -0.1 | -400.0 | 70.59 | 2.0 | 228.21 | 516.67 | 0.16 | 148.48 | 300.0 | 0.06 | -95.42 | -33.33 | 0.01 | -50.0 | -97.06 | -0.09 | 0 | 0 | 0.28 | -58.36 | -97.22 | 0.6 | 71.43 | 100.0 | 0.34 | -35.85 | 88.89 | 0.08 | 0.0 | 0.0 | 0 | 0 | 0 | 38.10 | -82.53 | -76.97 |
| 22Q3 (12) | 1.33 | 375.0 | 416.67 | -0.02 | 66.67 | 66.67 | -1.56 | -1318.18 | -383.64 | -0.33 | -57.14 | -106.25 | 1.31 | 495.45 | 372.92 | 0.02 | -66.67 | -93.1 | 0 | 0 | -100.0 | 0.68 | -61.68 | -92.54 | 0.35 | -20.45 | -5.41 | 0.53 | 10.42 | 96.3 | 0.08 | 0.0 | 33.33 | 0 | 0 | 0 | 218.03 | 336.07 | 271.31 |
| 22Q2 (11) | 0.28 | -50.0 | 125.69 | -0.06 | -20.0 | 81.25 | -0.11 | -10.0 | -109.91 | -0.21 | -320.0 | -275.0 | 0.22 | -56.86 | 115.6 | 0.06 | 20.0 | -73.91 | 0 | 0 | 100.0 | 1.78 | 15.38 | -75.77 | 0.44 | 33.33 | 33.33 | 0.48 | 26.32 | 269.23 | 0.08 | 0.0 | 166.67 | 0 | 0 | 0 | 50.00 | -58.93 | 107.34 |
| 22Q1 (10) | 0.56 | 30.23 | 19.15 | -0.05 | 85.29 | 91.8 | -0.1 | 79.17 | -171.43 | -0.05 | -225.0 | -129.41 | 0.51 | 466.67 | 464.29 | 0.05 | -85.29 | -89.13 | 0 | 0 | 0 | 1.54 | -84.89 | -91.07 | 0.33 | 10.0 | 17.86 | 0.38 | 111.11 | 80.95 | 0.08 | 0.0 | 166.67 | 0 | 0 | 0 | 121.74 | -26.39 | -37.84 |
| 21Q4 (9) | 0.43 | 202.38 | 0.0 | -0.34 | -466.67 | 45.16 | -0.48 | -187.27 | -226.32 | 0.04 | 125.0 | 33.33 | 0.09 | 118.75 | 147.37 | 0.34 | 17.24 | -45.16 | 0 | -100.0 | 0 | 10.18 | 11.63 | -55.34 | 0.3 | -18.92 | -6.25 | 0.18 | -33.33 | 20.0 | 0.08 | 33.33 | 166.67 | 0 | 0 | 0 | 165.38 | 229.95 | -30.77 |
| 21Q3 (8) | -0.42 | 61.47 | -380.0 | -0.06 | 81.25 | 94.5 | 0.55 | -50.45 | -48.6 | -0.16 | -233.33 | -328.57 | -0.48 | 65.96 | 48.94 | 0.29 | 26.09 | -69.15 | 0.09 | 200.0 | 0 | 9.12 | 24.5 | -75.07 | 0.37 | 12.12 | 37.04 | 0.27 | 107.69 | 107.69 | 0.06 | 100.0 | 50.0 | 0 | 0 | 0 | -127.27 | 81.32 | -244.24 |
| 21Q2 (7) | -1.09 | -331.91 | -505.56 | -0.32 | 47.54 | 88.24 | 1.11 | 692.86 | 326.92 | 0.12 | -29.41 | 140.0 | -1.41 | -907.14 | 51.38 | 0.23 | -50.0 | 155.56 | -0.09 | 0 | 0 | 7.32 | -57.48 | 70.1 | 0.33 | 17.86 | 106.25 | 0.13 | -38.1 | 160.0 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | -681.25 | -447.87 | -240.62 |
| 21Q1 (6) | 0.47 | 9.3 | 370.0 | -0.61 | 1.61 | -79.41 | 0.14 | -63.16 | 0.0 | 0.17 | 466.67 | 240.0 | -0.14 | 26.32 | 41.67 | 0.46 | -25.81 | 35.29 | 0 | 0 | 0 | 17.23 | -24.42 | 8.44 | 0.28 | -12.5 | 154.55 | 0.21 | 40.0 | 362.5 | 0.03 | 0.0 | -25.0 | 0 | 0 | 0 | 195.83 | -18.02 | 0 |
| 20Q4 (5) | 0.43 | 186.67 | -17.31 | -0.62 | 43.12 | -113.79 | 0.38 | -64.49 | 0 | 0.03 | -57.14 | 0 | -0.19 | 79.79 | -182.61 | 0.62 | -34.04 | 121.43 | 0 | 0 | 0 | 22.79 | -37.68 | 115.73 | 0.32 | 18.52 | 45.45 | 0.15 | 15.38 | 7.14 | 0.03 | -25.0 | -25.0 | 0 | 0 | 0 | 238.89 | 170.74 | -17.31 |
| 20Q3 (4) | 0.15 | 183.33 | 0.0 | -1.09 | 59.93 | 0.0 | 1.07 | 311.54 | 0.0 | 0.07 | 40.0 | 0.0 | -0.94 | 67.59 | 0.0 | 0.94 | 944.44 | 0.0 | 0 | 0 | 0.0 | 36.58 | 749.37 | 0.0 | 0.27 | 68.75 | 0.0 | 0.13 | 160.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 88.24 | 144.12 | 0.0 |
| 20Q2 (3) | -0.18 | -280.0 | 0.0 | -2.72 | -700.0 | 0.0 | 0.26 | 85.71 | 0.0 | 0.05 | 0.0 | 0.0 | -2.9 | -1108.33 | 0.0 | 0.09 | -73.53 | 0.0 | 0 | 0 | 0.0 | 4.31 | -72.9 | 0.0 | 0.16 | 45.45 | 0.0 | 0.05 | 162.5 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | -200.00 | 0 | 0.0 |
| 20Q1 (2) | 0.1 | -80.77 | 0.0 | -0.34 | -17.24 | 0.0 | 0.14 | 0 | 0.0 | 0.05 | 0 | 0.0 | -0.24 | -204.35 | 0.0 | 0.34 | 21.43 | 0.0 | 0 | 0 | 0.0 | 15.89 | 50.37 | 0.0 | 0.11 | -50.0 | 0.0 | -0.08 | -157.14 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 19Q4 (1) | 0.52 | 0.0 | 0.0 | -0.29 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0.28 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 10.57 | 0.0 | 0.0 | 0.22 | 0.0 | 0.0 | 0.14 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 288.89 | 0.0 | 0.0 |
