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) | 8.83 | 46.19 | -5.93 | 0 | -3.08 | 0 | -0.36 | 0 | 2.9 | 0 | 5.47 | 82.94 | 0 | 0 | 11.12 | 39.73 | 3.68 | 1168.97 | 3.21 | 146.92 | 3.93 | 5.93 | 0.04 | 0.0 | 122.98 | 2.82 |
| 2022 (9) | 6.04 | 42.45 | -6.64 | 0 | -2.92 | 0 | 0.06 | 200.0 | -0.6 | 0 | 2.99 | 10.74 | 0 | 0 | 7.96 | -13.64 | 0.29 | 0 | 1.3 | 73.33 | 3.71 | 4.51 | 0.04 | 33.33 | 119.60 | 22.14 |
| 2021 (8) | 4.24 | -31.94 | 0.53 | 0 | 0.2 | 0 | 0.02 | 0 | 4.77 | -18.6 | 2.7 | 55.17 | 0 | 0 | 9.22 | 83.19 | -0.66 | 0 | 0.75 | -73.21 | 3.55 | 15.64 | 0.03 | 0.0 | 97.92 | -7.27 |
| 2020 (7) | 6.23 | -5.61 | -0.37 | 0 | -4.09 | 0 | -0.11 | 0 | 5.86 | 21.07 | 1.74 | -26.27 | 0 | 0 | 5.03 | -19.54 | 1.62 | -52.77 | 2.8 | 5.26 | 3.07 | 14.98 | 0.03 | 0.0 | 105.59 | -14.25 |
| 2019 (6) | 6.6 | 92.98 | -1.76 | 0 | -3.77 | 0 | -0.52 | 0 | 4.84 | 6.61 | 2.36 | 26.2 | 0 | 0 | 6.25 | 19.22 | 3.43 | 36.11 | 2.66 | 13.68 | 2.67 | 93.48 | 0.03 | 0.0 | 123.13 | 35.02 |
| 2018 (5) | 3.42 | 28.57 | 1.12 | 0 | -6.43 | 0 | 0.02 | 0.0 | 4.54 | 0 | 1.87 | 0.0 | 0 | 0 | 5.24 | -6.23 | 2.52 | -8.03 | 2.34 | -12.03 | 1.38 | 22.12 | 0.03 | 50.0 | 91.20 | 30.63 |
| 2017 (4) | 2.66 | -45.27 | -5.63 | 0 | 2.73 | 0 | 0.02 | 0 | -2.97 | 0 | 1.87 | 18.35 | 0 | 0 | 5.59 | 12.05 | 2.74 | 7.03 | 2.66 | 8.57 | 1.13 | 7.62 | 0.02 | 0.0 | 69.82 | -49.43 |
| 2016 (3) | 4.86 | 23.35 | -1.0 | 0 | -2.32 | 0 | -0.04 | 0 | 3.86 | 0 | 1.58 | -43.37 | 0 | 0 | 4.99 | -48.2 | 2.56 | 6.67 | 2.45 | 35.36 | 1.05 | 16.67 | 0.02 | 0.0 | 138.07 | -4.33 |
| 2015 (2) | 3.94 | 2.87 | -7.18 | 0 | 2.59 | 144.34 | -0.17 | 0 | -3.24 | 0 | 2.79 | 84.77 | 0 | 0 | 9.63 | 39.02 | 2.4 | 72.66 | 1.81 | 32.12 | 0.9 | 36.36 | 0.02 | 0.0 | 144.32 | -22.75 |
| 2014 (1) | 3.83 | 44.53 | -1.7 | 0 | 1.06 | 0 | 0.01 | 0 | 2.13 | 22.41 | 1.51 | 67.78 | 0 | 0 | 6.93 | 52.3 | 1.39 | 28.7 | 1.37 | 19.13 | 0.66 | 4.76 | 0.02 | 100.0 | 186.83 | 26.2 |
| 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) | 2.15 | 11.4 | 1.42 | 2.28 | 221.28 | 461.9 | -0.56 | 11.11 | -24.44 | 0.04 | 136.36 | 123.53 | 4.43 | 8760.0 | 197.32 | 1.12 | 30.23 | -29.56 | 0 | 0 | 0 | 7.83 | 19.77 | -40.93 | 0.79 | -3.66 | -7.06 | 0.62 | -4.62 | -27.06 | 1.18 | 1.72 | 32.58 | 0.01 | 0.0 | 0.0 | 118.78 | 12.01 | -1.95 |
| 24Q2 (19) | 1.93 | -14.22 | -20.58 | -1.88 | 32.37 | -469.7 | -0.63 | -139.38 | 10.0 | -0.11 | -283.33 | -283.33 | 0.05 | 109.43 | -97.62 | 0.86 | -74.93 | 13.16 | 0 | 0 | 0 | 6.53 | -68.01 | -4.21 | 0.82 | -66.94 | 0.0 | 0.65 | -67.5 | -13.33 | 1.16 | -4.13 | 26.09 | 0.01 | 0.0 | 0.0 | 106.04 | 51.76 | -26.69 |
| 24Q1 (18) | 2.25 | -28.8 | 100.89 | -2.78 | -21.4 | -3.73 | 1.6 | 195.24 | 740.0 | 0.06 | 154.55 | 146.15 | -0.53 | -160.92 | 66.03 | 3.43 | 51.1 | 303.53 | 0 | 0 | 0 | 20.43 | 17.8 | 211.48 | 2.48 | 552.63 | 52.15 | 2.0 | 488.24 | 57.48 | 1.21 | -0.82 | 34.44 | 0.01 | 0.0 | 0.0 | 69.88 | -65.28 | 36.01 |
| 23Q4 (17) | 3.16 | 49.06 | 7.85 | -2.29 | -263.49 | -257.81 | -1.68 | -273.33 | -242.86 | -0.11 | 35.29 | -157.89 | 0.87 | -41.61 | -62.01 | 2.27 | 42.77 | 427.91 | 0 | 0 | 0 | 17.34 | 30.88 | 360.96 | 0.38 | -55.29 | -48.65 | 0.34 | -60.0 | -61.36 | 1.22 | 37.08 | 32.61 | 0.01 | 0.0 | 0.0 | 201.27 | 66.15 | 24.34 |
| 23Q3 (16) | 2.12 | -12.76 | -44.65 | -0.63 | -90.91 | -144.68 | -0.45 | 35.71 | 73.68 | -0.17 | -383.33 | 0 | 1.49 | -29.05 | -71.56 | 1.59 | 109.21 | 82.76 | 0 | 0 | 0 | 13.25 | 94.22 | 58.39 | 0.85 | 3.66 | 41.67 | 0.85 | 13.33 | -16.67 | 0.89 | -3.26 | -4.3 | 0.01 | 0.0 | 0.0 | 121.14 | -16.25 | -38.01 |
| 23Q2 (15) | 2.43 | 116.96 | 343.0 | -0.33 | 87.69 | 81.77 | -0.7 | -180.0 | -2.94 | 0.06 | 146.15 | 220.0 | 2.1 | 234.62 | 174.73 | 0.76 | -10.59 | 2.7 | 0 | 0 | 0 | 6.82 | 4.02 | -50.4 | 0.82 | -49.69 | 151.9 | 0.75 | -40.94 | 173.53 | 0.92 | 2.22 | -1.08 | 0.01 | 0.0 | 0.0 | 144.64 | 181.54 | 0 |
| 23Q1 (14) | 1.12 | -61.77 | 300.0 | -2.68 | -318.75 | 52.14 | -0.25 | 48.98 | -525.0 | -0.13 | -168.42 | -44.44 | -1.56 | -168.12 | 70.68 | 0.85 | 97.67 | -11.46 | 0 | 0 | 0 | 6.56 | 74.34 | -29.15 | 1.63 | 120.27 | 201.85 | 1.27 | 44.32 | 195.35 | 0.9 | -2.17 | -3.23 | 0.01 | 0.0 | 0.0 | 51.38 | -68.26 | 151.38 |
| 22Q4 (13) | 2.93 | -23.5 | -29.06 | -0.64 | -145.39 | -328.57 | -0.49 | 71.35 | -118.08 | 0.19 | 0 | 480.0 | 2.29 | -56.3 | -48.07 | 0.43 | -50.57 | -73.12 | 0 | 0 | 0 | 3.76 | -55.03 | -77.03 | 0.74 | 23.33 | -54.32 | 0.88 | -13.73 | -38.46 | 0.92 | -1.08 | 4.55 | 0.01 | 0.0 | 0.0 | 161.88 | -17.16 | -9.07 |
| 22Q3 (12) | 3.83 | 483.0 | 596.36 | 1.41 | 177.9 | -34.72 | -1.71 | -151.47 | 44.12 | 0 | 100.0 | -100.0 | 5.24 | 286.48 | 93.36 | 0.87 | 17.57 | 42.62 | 0 | 0 | 0 | 8.37 | -39.18 | -43.23 | 0.6 | 137.97 | 134.29 | 1.02 | 200.0 | 217.24 | 0.93 | 0.0 | 3.33 | 0.01 | 0.0 | 0.0 | 195.41 | 0 | -85.79 |
| 22Q2 (11) | -1.0 | -457.14 | 22.48 | -1.81 | 67.68 | -69.16 | -0.68 | -1600.0 | -168.69 | -0.05 | 44.44 | 91.67 | -2.81 | 47.18 | -19.07 | 0.74 | -22.92 | 236.36 | 0 | 0 | 0 | 13.75 | 48.58 | 220.73 | -1.58 | -392.59 | -9.72 | -1.02 | -337.21 | -78.95 | 0.93 | 0.0 | 4.49 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 22Q1 (10) | 0.28 | -93.22 | -66.67 | -5.6 | -2100.0 | -566.67 | -0.04 | -101.48 | 91.11 | -0.09 | -80.0 | -125.0 | -5.32 | -220.63 | 0 | 0.96 | -40.0 | 255.56 | 0 | 0 | 0 | 9.26 | -43.47 | 252.13 | 0.54 | -66.67 | -40.66 | 0.43 | -69.93 | -43.42 | 0.93 | 5.68 | 4.49 | 0.01 | 0.0 | 0.0 | 20.44 | -88.52 | -59.61 |
| 21Q4 (9) | 4.13 | 650.91 | 54.68 | 0.28 | -87.04 | 103.39 | 2.71 | 188.56 | 664.58 | -0.05 | -107.04 | -600.0 | 4.41 | 62.73 | 179.03 | 1.6 | 162.3 | 290.24 | 0 | 0 | 0 | 16.38 | 11.15 | 299.03 | 1.62 | 192.57 | 90.59 | 1.43 | 264.37 | 104.29 | 0.88 | -2.22 | 1.15 | 0.01 | 0.0 | 0.0 | 178.02 | -87.05 | 5.34 |
| 21Q3 (8) | 0.55 | 142.64 | -85.64 | 2.16 | 301.87 | -74.77 | -3.06 | -409.09 | -3.03 | 0.71 | 218.33 | 136.67 | 2.71 | 214.83 | -78.13 | 0.61 | 177.27 | -34.41 | 0 | 0 | 0 | 14.73 | 243.58 | 60.65 | -1.75 | -21.53 | -275.0 | -0.87 | -52.63 | -158.78 | 0.9 | 1.12 | 11.11 | 0.01 | 0.0 | 0.0 | 1375.00 | 451.74 | 725.72 |
| 21Q2 (7) | -1.29 | -253.57 | -276.71 | -1.07 | -27.38 | -81.36 | 0.99 | 320.0 | 391.18 | -0.6 | -1400.0 | -81.82 | -2.36 | 0 | -1785.71 | 0.22 | -18.52 | 0.0 | 0 | 0 | 0 | 4.29 | 63.12 | 18.32 | -1.44 | -258.24 | -171.7 | -0.57 | -175.0 | -250.0 | 0.89 | 0.0 | 28.99 | 0.01 | 0.0 | 0.0 | -390.91 | -872.51 | -678.33 |
| 21Q1 (6) | 0.84 | -68.54 | 183.17 | -0.84 | 89.82 | -833.33 | -0.45 | 6.25 | -45.16 | -0.04 | -500.0 | 55.56 | 0 | 100.0 | 100.0 | 0.27 | -34.15 | 50.0 | 0 | 0 | 0 | 2.63 | -35.94 | 22.54 | 0.91 | 7.06 | 203.33 | 0.76 | 8.57 | 216.67 | 0.89 | 2.3 | 27.14 | 0.01 | 0.0 | 0.0 | 50.60 | -70.06 | 147.6 |
| 20Q4 (5) | 2.67 | -30.29 | -3.26 | -8.25 | -196.38 | -1000.0 | -0.48 | 83.84 | -50.0 | 0.01 | -96.67 | 200.0 | -5.58 | -145.04 | -377.61 | 0.41 | -55.91 | -43.06 | 0 | 0 | 0 | 4.10 | -55.25 | -46.42 | 0.85 | -15.0 | 34.92 | 0.7 | -52.7 | 32.08 | 0.87 | 7.41 | 24.29 | 0.01 | 0.0 | 0.0 | 168.99 | 1.48 | -24.08 |
| 20Q3 (4) | 3.83 | 424.66 | 0.0 | 8.56 | 1550.85 | 0.0 | -2.97 | -773.53 | 0.0 | 0.3 | 190.91 | 0.0 | 12.39 | 8750.0 | 0.0 | 0.93 | 322.73 | 0.0 | 0 | 0 | 0.0 | 9.17 | 153.05 | 0.0 | 1.0 | 288.68 | 0.0 | 1.48 | 289.47 | 0.0 | 0.81 | 17.39 | 0.0 | 0.01 | 0.0 | 0.0 | 166.52 | 146.36 | 0.0 |
| 20Q2 (3) | 0.73 | 172.28 | 0.0 | -0.59 | -555.56 | 0.0 | -0.34 | -9.68 | 0.0 | -0.33 | -266.67 | 0.0 | 0.14 | 112.73 | 0.0 | 0.22 | 22.22 | 0.0 | 0 | 0 | 0.0 | 3.62 | 68.94 | 0.0 | -0.53 | -276.67 | 0.0 | 0.38 | 58.33 | 0.0 | 0.69 | -1.43 | 0.0 | 0.01 | 0.0 | 0.0 | 67.59 | 163.58 | 0.0 |
| 20Q1 (2) | -1.01 | -136.59 | 0.0 | -0.09 | 88.0 | 0.0 | -0.31 | 3.12 | 0.0 | -0.09 | -800.0 | 0.0 | -1.1 | -154.73 | 0.0 | 0.18 | -75.0 | 0.0 | 0 | 0 | 0.0 | 2.15 | -71.99 | 0.0 | 0.3 | -52.38 | 0.0 | 0.24 | -54.72 | 0.0 | 0.7 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -106.32 | -147.77 | 0.0 |
| 19Q4 (1) | 2.76 | 0.0 | 0.0 | -0.75 | 0.0 | 0.0 | -0.32 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 2.01 | 0.0 | 0.0 | 0.72 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 7.66 | 0.0 | 0.0 | 0.63 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | 0.7 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 222.58 | 0.0 | 0.0 |
