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) | 15.49 | 52.91 | 10.23 | 1987.76 | -19.38 | 0 | 0 | 0 | 25.72 | 142.18 | 1.96 | -38.75 | 0 | 0 | 2.51 | -44.61 | 9.74 | 15.81 | 21.08 | 3.28 | 1.82 | 4.0 | 0.04 | 33.33 | 67.52 | 47.91 |
| 2022 (9) | 10.13 | -26.7 | 0.49 | 0 | -5.7 | 0 | -0.42 | 0 | 10.62 | 111.55 | 3.2 | 56.86 | 0 | 0 | 4.54 | 35.14 | 8.41 | 18.45 | 20.41 | 87.59 | 1.75 | 1.16 | 0.03 | 0.0 | 45.65 | -58.25 |
| 2021 (8) | 13.82 | 36.29 | -8.8 | 0 | -5.05 | 0 | 0.04 | 0 | 5.02 | -42.17 | 2.04 | 20.71 | 0 | 0 | 3.36 | 7.74 | 7.1 | 44.02 | 10.88 | -12.75 | 1.73 | 28.15 | 0.03 | 50.0 | 109.34 | 49.23 |
| 2020 (7) | 10.14 | 35.2 | -1.46 | 0 | -8.25 | 0 | -0.05 | 0 | 8.68 | 154.55 | 1.69 | -30.74 | 0 | 0 | 3.11 | -36.1 | 4.93 | 188.3 | 12.47 | 9.87 | 1.35 | 4.65 | 0.02 | 0.0 | 73.27 | 23.67 |
| 2019 (6) | 7.5 | 24.58 | -4.09 | 0 | -3.59 | 0 | 0.07 | 0 | 3.41 | 40.91 | 2.44 | -15.86 | 0 | 0 | 4.87 | -19.64 | 1.71 | -6.56 | 11.35 | 7.38 | 1.29 | 44.94 | 0.02 | 100.0 | 59.24 | 12.87 |
| 2018 (5) | 6.02 | -6.81 | -3.6 | 0 | -1.66 | 0 | 0 | 0 | 2.42 | -48.07 | 2.9 | -13.69 | 0.01 | 0 | 6.07 | -20.48 | 1.83 | 22.0 | 10.57 | -25.14 | 0.89 | -12.75 | 0.01 | -50.0 | 52.48 | 23.17 |
| 2017 (4) | 6.46 | -12.82 | -1.8 | 0 | -4.7 | 0 | -0.03 | 0 | 4.66 | 56.9 | 3.36 | -18.64 | -0.01 | 0 | 7.63 | -14.64 | 1.5 | -43.61 | 14.12 | -17.04 | 1.02 | -15.0 | 0.02 | 0.0 | 42.61 | 4.89 |
| 2016 (3) | 7.41 | -12.62 | -4.44 | 0 | -4.95 | 0 | 0.1 | 0 | 2.97 | 26.38 | 4.13 | -31.28 | 0 | 0 | 8.94 | -23.22 | 2.66 | 53.76 | 17.02 | 22.18 | 1.2 | -11.11 | 0.02 | 100.0 | 40.62 | -26.75 |
| 2015 (2) | 8.48 | 28.48 | -6.13 | 0 | -2.36 | 0 | -0.05 | 0 | 2.35 | 24.34 | 6.01 | 165.93 | 0 | 0 | 11.64 | 199.71 | 1.73 | -3.35 | 13.93 | 0.0 | 1.35 | 3.05 | 0.01 | -91.67 | 55.46 | 29.07 |
| 2014 (1) | 6.6 | 20.44 | -4.71 | 0 | -2.23 | 0 | 0.11 | 0 | 1.89 | 45.38 | 2.26 | -16.91 | 0 | 0 | 3.88 | -24.68 | 1.79 | 45.53 | 13.93 | 25.16 | 1.31 | 4.8 | 0.12 | 0.0 | 42.97 | -1.99 |
| 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) | 9.86 | 243.55 | 21.88 | 0.22 | 141.51 | -97.99 | -8.21 | -247.88 | 33.36 | -0.01 | -200.0 | -109.09 | 10.08 | 330.77 | -47.03 | 0.3 | -36.17 | -28.57 | 0 | 0 | 0 | 1.60 | -28.71 | -28.57 | 2.36 | -21.33 | 2.61 | 4.74 | 23.76 | -50.42 | 0.57 | 1.79 | 23.91 | 0.01 | 0.0 | 0.0 | 185.34 | 184.14 | 129.78 |
| 24Q2 (19) | 2.87 | 1.77 | -28.96 | -0.53 | 48.54 | -688.89 | -2.36 | 48.7 | 39.64 | 0.01 | -88.89 | 109.09 | 2.34 | 30.73 | -43.34 | 0.47 | -24.19 | 42.42 | 0 | 0 | 0 | 2.25 | -30.82 | 30.65 | 3.0 | 21.95 | 24.48 | 3.83 | 54.44 | -8.37 | 0.56 | 19.15 | 24.44 | 0.01 | 0.0 | 0.0 | 65.23 | -31.53 | -25.09 |
| 24Q1 (18) | 2.82 | 35.58 | 122.05 | -1.03 | -5.1 | -672.22 | -4.6 | -104.44 | -411.11 | 0.09 | 0 | 1000.0 | 1.79 | 62.73 | 23.45 | 0.62 | -15.07 | 31.91 | 0 | 0 | 0 | 3.25 | -3.23 | 26.87 | 2.46 | -20.65 | 26.8 | 2.48 | -46.2 | -9.16 | 0.47 | 0.0 | 4.44 | 0.01 | 0.0 | 0.0 | 95.27 | 133.14 | 139.3 |
| 23Q4 (17) | 2.08 | -74.29 | -52.07 | -0.98 | -108.96 | -322.73 | -2.25 | 81.74 | 15.41 | 0 | -100.0 | -100.0 | 1.1 | -94.22 | -76.99 | 0.73 | 73.81 | -70.8 | 0 | 0 | 0 | 3.36 | 49.68 | -73.26 | 3.1 | 34.78 | 6.9 | 4.61 | -51.78 | -23.8 | 0.47 | 2.17 | 6.82 | 0.01 | 0.0 | 0.0 | 40.86 | -49.34 | -38.8 |
| 23Q3 (16) | 8.09 | 100.25 | 107.97 | 10.94 | 12055.56 | 1039.58 | -12.32 | -215.09 | -310.67 | 0.11 | 200.0 | 125.58 | 19.03 | 360.77 | 292.37 | 0.42 | 27.27 | 27.27 | 0 | 0 | 0 | 2.24 | 30.4 | 21.16 | 2.3 | -4.56 | 16.75 | 9.56 | 128.71 | 131.48 | 0.46 | 2.22 | 6.98 | 0.01 | 0.0 | 0.0 | 80.66 | -7.36 | -5.24 |
| 23Q2 (15) | 4.04 | 218.11 | 81.98 | 0.09 | -50.0 | 139.13 | -3.91 | -334.44 | -191.79 | -0.11 | -1000.0 | -257.14 | 4.13 | 184.83 | 107.54 | 0.33 | -29.79 | 83.33 | 0 | 0 | 0 | 1.72 | -32.82 | 67.09 | 2.41 | 24.23 | 32.42 | 4.18 | 53.11 | 26.28 | 0.45 | 0.0 | 2.27 | 0.01 | 0.0 | 0.0 | 87.07 | 118.7 | 47.47 |
| 23Q1 (14) | 1.27 | -70.74 | 496.88 | 0.18 | -59.09 | 126.47 | -0.9 | 66.17 | -169.23 | -0.01 | -125.0 | 90.0 | 1.45 | -69.67 | 245.0 | 0.47 | -81.2 | 147.37 | 0 | 0 | 0 | 2.56 | -79.6 | 106.41 | 1.94 | -33.1 | 12.79 | 2.73 | -54.88 | -60.55 | 0.45 | 2.27 | 2.27 | 0.01 | 0.0 | 0.0 | 39.81 | -40.37 | 1016.92 |
| 22Q4 (13) | 4.34 | 11.57 | 94.62 | 0.44 | -54.17 | 107.63 | -2.66 | 11.33 | -220.91 | 0.04 | 109.3 | 33.33 | 4.78 | -1.44 | 235.03 | 2.5 | 657.58 | 681.25 | 0 | 0 | 0 | 12.55 | 578.09 | 574.97 | 2.9 | 47.21 | 13.73 | 6.05 | 46.49 | 67.13 | 0.44 | 2.33 | -10.2 | 0.01 | 0.0 | 0.0 | 66.77 | -21.56 | 23.36 |
| 22Q3 (12) | 3.89 | 75.23 | -50.38 | 0.96 | 517.39 | 182.76 | -3.0 | -123.88 | 45.75 | -0.43 | -714.29 | -2050.0 | 4.85 | 143.72 | -27.4 | 0.33 | 83.33 | 17.86 | 0 | 0 | 0 | 1.85 | 79.84 | -3.96 | 1.97 | 8.24 | 29.61 | 4.13 | 24.77 | 112.89 | 0.43 | -2.27 | -2.27 | 0.01 | 0.0 | 0.0 | 85.12 | 44.17 | -74.05 |
| 22Q2 (11) | 2.22 | 793.75 | -7.5 | -0.23 | 66.18 | 80.83 | -1.34 | -203.08 | -34.0 | 0.07 | 170.0 | 75.0 | 1.99 | 299.0 | 65.83 | 0.18 | -5.26 | -80.65 | 0 | 0 | 0 | 1.03 | -17.02 | -83.79 | 1.82 | 5.81 | 13.04 | 3.31 | -52.17 | 9.24 | 0.44 | 0.0 | 7.32 | 0.01 | 0.0 | 0.0 | 59.04 | 1459.82 | -15.13 |
| 22Q1 (10) | -0.32 | -114.35 | -123.53 | -0.68 | 88.21 | -1.49 | 1.3 | -40.91 | 280.56 | -0.1 | -433.33 | -400.0 | -1.0 | 71.75 | -244.93 | 0.19 | -40.62 | -62.75 | 0 | 0 | 0 | 1.24 | -33.3 | -64.98 | 1.72 | -32.55 | 21.13 | 6.92 | 91.16 | 202.18 | 0.44 | -10.2 | 12.82 | 0.01 | 0.0 | 0.0 | -4.34 | -108.02 | -108.59 |
| 21Q4 (9) | 2.23 | -71.56 | 37.65 | -5.77 | -397.41 | -801.56 | 2.2 | 139.78 | 228.65 | 0.03 | 250.0 | 200.0 | -3.54 | -152.99 | -461.22 | 0.32 | 14.29 | -28.89 | 0 | 0 | 0 | 1.86 | -3.51 | -36.37 | 2.55 | 67.76 | 33.51 | 3.62 | 86.6 | -3.47 | 0.49 | 11.36 | 32.43 | 0.01 | 0.0 | 0 | 54.13 | -83.5 | 37.65 |
| 21Q3 (8) | 7.84 | 226.67 | 24.05 | -1.16 | 3.33 | -73.13 | -5.53 | -453.0 | -13.55 | -0.02 | -150.0 | 0 | 6.68 | 456.67 | 18.23 | 0.28 | -69.89 | -45.1 | 0 | 0 | 0 | 1.93 | -69.64 | -51.07 | 1.52 | -5.59 | 26.67 | 1.94 | -35.97 | -50.51 | 0.44 | 7.32 | 33.33 | 0.01 | 0.0 | 0 | 328.03 | 371.55 | 120.59 |
| 21Q2 (7) | 2.4 | 76.47 | -3.23 | -1.2 | -79.1 | -1100.0 | -1.0 | -38.89 | 40.83 | 0.04 | 300.0 | 166.67 | 1.2 | 73.91 | -53.85 | 0.93 | 82.35 | 144.74 | 0 | 0 | 0 | 6.35 | 79.24 | 123.52 | 1.61 | 13.38 | 40.0 | 3.03 | 32.31 | -30.18 | 0.41 | 5.13 | 24.24 | 0.01 | 0.0 | 0 | 69.57 | 37.6 | 31.0 |
| 21Q1 (6) | 1.36 | -16.05 | 585.71 | -0.67 | -4.69 | -148.15 | -0.72 | 57.89 | -3700.0 | -0.02 | 33.33 | -150.0 | 0.69 | -29.59 | 225.45 | 0.51 | 13.33 | 45.71 | 0 | 0 | 0 | 3.54 | 21.2 | 26.89 | 1.42 | -25.65 | 111.94 | 2.29 | -38.93 | 397.83 | 0.39 | 5.41 | 18.18 | 0.01 | 0 | 0 | 50.56 | 28.58 | 242.64 |
| 20Q4 (5) | 1.62 | -74.37 | -28.63 | -0.64 | 4.48 | 52.94 | -1.71 | 64.89 | -147.83 | -0.03 | 0 | -104.05 | 0.98 | -82.65 | 7.69 | 0.45 | -11.76 | -19.64 | 0 | 0 | 0 | 2.92 | -25.8 | -24.13 | 1.91 | 59.17 | 73.64 | 3.75 | -4.34 | -13.99 | 0.37 | 12.12 | 12.12 | 0 | 0 | 0 | 39.32 | -73.56 | -18.76 |
| 20Q3 (4) | 6.32 | 154.84 | 0.0 | -0.67 | -658.33 | 0.0 | -4.87 | -188.17 | 0.0 | 0 | 100.0 | 0.0 | 5.65 | 117.31 | 0.0 | 0.51 | 34.21 | 0.0 | 0 | 0 | 0.0 | 3.94 | 38.67 | 0.0 | 1.2 | 4.35 | 0.0 | 3.92 | -9.68 | 0.0 | 0.33 | 0.0 | 0.0 | 0 | 0 | 0.0 | 148.71 | 180.02 | 0.0 |
| 20Q2 (3) | 2.48 | 985.71 | 0.0 | 0.12 | 144.44 | 0.0 | -1.69 | -8550.0 | 0.0 | -0.06 | -250.0 | 0.0 | 2.6 | 572.73 | 0.0 | 0.38 | 8.57 | 0.0 | 0 | 0 | 0.0 | 2.84 | 1.76 | 0.0 | 1.15 | 71.64 | 0.0 | 4.34 | 843.48 | 0.0 | 0.33 | 0.0 | 0.0 | 0 | 0 | 0.0 | 53.10 | 249.83 | 0.0 |
| 20Q1 (2) | -0.28 | -112.33 | 0.0 | -0.27 | 80.15 | 0.0 | 0.02 | 102.9 | 0.0 | 0.04 | -94.59 | 0.0 | -0.55 | -160.44 | 0.0 | 0.35 | -37.5 | 0.0 | 0 | 0 | 0.0 | 2.79 | -27.53 | 0.0 | 0.67 | -39.09 | 0.0 | 0.46 | -89.45 | 0.0 | 0.33 | 0.0 | 0.0 | 0 | 0 | 0.0 | -35.44 | -173.23 | 0.0 |
| 19Q4 (1) | 2.27 | 0.0 | 0.0 | -1.36 | 0.0 | 0.0 | -0.69 | 0.0 | 0.0 | 0.74 | 0.0 | 0.0 | 0.91 | 0.0 | 0.0 | 0.56 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.85 | 0.0 | 0.0 | 1.1 | 0.0 | 0.0 | 4.36 | 0.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 48.40 | 0.0 | 0.0 |
