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) | 8.18 | 37.48 | -1.53 | 0 | -4.17 | 0 | 0.17 | 70.0 | 6.65 | 20.69 | 1.44 | 65.52 | 0.02 | 0 | 3.20 | 44.84 | 8.75 | 58.23 | 6.03 | 78.93 | 1.14 | 9.62 | 0.01 | 0.0 | 113.93 | -15.37 |
| 2022 (9) | 5.95 | 58.67 | -0.44 | 0 | -4.58 | 0 | 0.1 | 0 | 5.51 | 359.17 | 0.87 | -2.25 | -0.02 | 0 | 2.21 | 6.64 | 5.53 | -20.09 | 3.37 | -33.92 | 1.04 | 22.35 | 0.01 | 0.0 | 134.62 | 113.95 |
| 2021 (8) | 3.75 | -20.72 | -2.55 | 0 | -2.5 | 0 | -0.02 | 0 | 1.2 | -45.95 | 0.89 | 147.22 | -0.23 | 0 | 2.07 | 89.95 | 6.92 | 41.51 | 5.1 | 49.56 | 0.85 | 4.94 | 0.01 | 0.0 | 62.92 | -43.73 |
| 2020 (7) | 4.73 | -36.25 | -2.51 | 0 | -2.38 | 0 | 0.03 | -25.0 | 2.22 | -45.19 | 0.36 | -87.5 | -0.59 | 0 | 1.09 | -84.22 | 4.89 | -26.13 | 3.41 | -32.21 | 0.81 | 17.39 | 0.01 | 0.0 | 111.82 | -13.65 |
| 2019 (6) | 7.42 | 16.48 | -3.37 | 0 | -3.87 | 0 | 0.04 | 0 | 4.05 | -10.99 | 2.88 | 93.29 | -0.15 | 0 | 6.91 | 100.11 | 6.62 | 0.76 | 5.03 | 6.12 | 0.69 | 6.15 | 0.01 | -50.0 | 129.49 | 9.98 |
| 2018 (5) | 6.37 | 20.19 | -1.82 | 0 | -4.76 | 0 | -0.03 | 0 | 4.55 | 14.9 | 1.49 | 186.54 | -0.68 | 0 | 3.46 | 206.61 | 6.57 | -20.65 | 4.74 | -11.24 | 0.65 | 8.33 | 0.02 | 0.0 | 117.74 | 32.41 |
| 2017 (4) | 5.3 | -35.6 | -1.34 | 0 | -3.03 | 0 | 0.15 | 0 | 3.96 | -45.45 | 0.52 | -17.46 | -0.63 | 0 | 1.13 | -23.11 | 8.28 | 6.56 | 5.34 | -2.38 | 0.6 | -3.23 | 0.02 | 100.0 | 88.93 | -34.09 |
| 2016 (3) | 8.23 | 40.2 | -0.97 | 0 | -3.47 | 0 | -0.17 | 0 | 7.26 | 95.16 | 0.63 | -65.19 | -0.39 | 0 | 1.47 | -66.72 | 7.77 | 15.11 | 5.47 | 15.89 | 0.62 | 6.9 | 0.01 | 0.0 | 134.92 | 22.05 |
| 2015 (2) | 5.87 | -9.27 | -2.15 | 0 | -8.0 | 0 | 0.01 | 0 | 3.72 | -26.48 | 1.81 | 212.07 | -0.26 | 0 | 4.40 | 226.95 | 6.75 | -8.41 | 4.72 | -10.94 | 0.58 | 3.57 | 0.01 | -50.0 | 110.55 | 0.47 |
| 2014 (1) | 6.47 | 31.5 | -1.41 | 0 | -3.27 | 0 | -0.16 | 0 | 5.06 | 16.59 | 0.58 | 1.75 | -0.46 | 0 | 1.35 | -6.64 | 7.37 | 12.69 | 5.3 | 6.85 | 0.56 | 3.7 | 0.02 | 0.0 | 110.03 | 23.45 |
| 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) | 1.98 | 112.9 | -39.45 | -0.07 | -115.91 | 88.89 | -4.59 | -1380.65 | -17.09 | 0.06 | 300.0 | 200.0 | 1.91 | 39.42 | -27.65 | 0.4 | 17.65 | -4.76 | 0.04 | 140.0 | 0 | 3.23 | 16.79 | -3.3 | 2.28 | -7.32 | -24.75 | 1.73 | -11.28 | -16.83 | 0.32 | 6.67 | 10.34 | 0.01 | 0 | 0 | 96.12 | 132.54 | -30.34 |
| 24Q2 (19) | 0.93 | -9.71 | -36.73 | 0.44 | 1566.67 | 728.57 | -0.31 | -520.0 | -148.44 | -0.03 | -200.0 | 80.0 | 1.37 | 37.0 | -2.14 | 0.34 | 36.0 | 385.71 | -0.1 | -150.0 | -400.0 | 2.76 | 4.18 | 358.49 | 2.46 | 21.78 | 34.43 | 1.95 | 42.34 | 27.45 | 0.3 | 7.14 | 11.11 | 0 | 0 | 0 | 41.33 | -33.79 | -49.39 |
| 24Q1 (18) | 1.03 | -68.4 | 505.88 | -0.03 | 91.67 | 93.62 | -0.05 | 16.67 | 93.98 | -0.01 | -133.33 | -114.29 | 1.0 | -65.52 | 433.33 | 0.25 | -44.44 | -50.0 | -0.04 | -180.0 | -300.0 | 2.65 | -29.6 | -53.18 | 2.02 | -6.91 | 17.44 | 1.37 | 7.87 | 18.1 | 0.28 | -3.45 | -3.45 | 0 | 0 | 0 | 62.42 | -70.13 | 432.44 |
| 23Q4 (17) | 3.26 | -0.31 | 10.14 | -0.36 | 42.86 | -300.0 | -0.06 | 98.47 | 93.68 | 0.03 | 50.0 | -92.86 | 2.9 | 9.85 | 1.05 | 0.45 | 7.14 | 200.0 | 0.05 | 0 | 400.0 | 3.77 | 12.88 | 159.33 | 2.17 | -28.38 | 24.71 | 1.27 | -38.94 | 104.84 | 0.29 | 0.0 | -3.33 | 0 | 0 | 0 | 208.97 | 51.46 | -35.05 |
| 23Q3 (16) | 3.27 | 122.45 | 25.29 | -0.63 | -800.0 | -6200.0 | -3.92 | -712.5 | 39.13 | 0.02 | 113.33 | 108.33 | 2.64 | 88.57 | 1.54 | 0.42 | 500.0 | -12.5 | 0 | 100.0 | -100.0 | 3.34 | 453.77 | -26.19 | 3.03 | 65.57 | 92.99 | 2.08 | 35.95 | 116.67 | 0.29 | 7.41 | 11.54 | 0 | 0 | 0 | 137.97 | 68.95 | -35.51 |
| 23Q2 (15) | 1.47 | 764.71 | 126.15 | -0.07 | 85.11 | 69.57 | 0.64 | 177.11 | -79.81 | -0.15 | -314.29 | -200.0 | 1.4 | 566.67 | 233.33 | 0.07 | -86.0 | -41.67 | -0.02 | -100.0 | 83.33 | 0.60 | -89.36 | -47.54 | 1.83 | 6.4 | 27.97 | 1.53 | 31.9 | 26.45 | 0.27 | -6.9 | 8.0 | 0 | 0 | 0 | 81.67 | 596.57 | 83.44 |
| 23Q1 (14) | 0.17 | -94.26 | 162.96 | -0.47 | -422.22 | -291.67 | -0.83 | 12.63 | -130.56 | 0.07 | -83.33 | 275.0 | -0.3 | -110.45 | 23.08 | 0.5 | 233.33 | 316.67 | -0.01 | -200.0 | 0.0 | 5.66 | 289.96 | 275.61 | 1.72 | -1.15 | 117.72 | 1.16 | 87.1 | 100.0 | 0.29 | -3.33 | 20.83 | 0 | 0 | 0 | 11.72 | -96.36 | 135.61 |
| 22Q4 (13) | 2.96 | 13.41 | 3.86 | -0.09 | -800.0 | 75.0 | -0.95 | 85.25 | -3066.67 | 0.42 | 275.0 | 0 | 2.87 | 10.38 | 15.26 | 0.15 | -68.75 | -42.31 | 0.01 | -90.0 | 109.09 | 1.45 | -67.87 | -33.65 | 1.74 | 10.83 | -8.42 | 0.62 | -35.42 | -67.02 | 0.3 | 15.38 | 20.0 | 0 | 0 | 0 | 321.74 | 50.39 | 140.46 |
| 22Q3 (12) | 2.61 | 301.54 | 105.51 | -0.01 | 95.65 | 94.44 | -6.44 | -303.15 | -338.1 | -0.24 | -380.0 | -2500.0 | 2.6 | 519.05 | 138.53 | 0.48 | 300.0 | 20.0 | 0.1 | 183.33 | -52.38 | 4.52 | 293.6 | 38.98 | 1.57 | 9.79 | -24.15 | 0.96 | -20.66 | -25.0 | 0.26 | 4.0 | 30.0 | 0 | 0 | 0 | 213.93 | 380.53 | 149.31 |
| 22Q2 (11) | 0.65 | 340.74 | 641.67 | -0.23 | -91.67 | 77.45 | 3.17 | 980.56 | 481.93 | -0.05 | -25.0 | -350.0 | 0.42 | 207.69 | 136.84 | 0.12 | 0.0 | 33.33 | -0.12 | -1100.0 | 47.83 | 1.15 | -23.83 | 38.05 | 1.43 | 81.01 | -21.86 | 1.21 | 108.62 | 0.83 | 0.25 | 4.17 | 25.0 | 0 | 0 | 0 | 44.52 | 235.21 | 619.41 |
| 22Q1 (10) | -0.27 | -109.47 | -8.0 | -0.12 | 66.67 | 87.88 | -0.36 | -1100.0 | -125.0 | -0.04 | 0 | 0.0 | -0.39 | -115.66 | 68.55 | 0.12 | -53.85 | -14.29 | -0.01 | 90.91 | 90.0 | 1.51 | -31.12 | -14.5 | 0.79 | -58.42 | -28.83 | 0.58 | -69.15 | -21.62 | 0.24 | -4.0 | 20.0 | 0 | 0 | 0 | -32.93 | -124.61 | -23.8 |
| 21Q4 (9) | 2.85 | 124.41 | 58.33 | -0.36 | -100.0 | -125.0 | -0.03 | 97.96 | 40.0 | 0 | -100.0 | 0 | 2.49 | 128.44 | 51.83 | 0.26 | -35.0 | 420.0 | -0.11 | -152.38 | 15.38 | 2.19 | -32.7 | 347.34 | 1.9 | -8.21 | 2.15 | 1.88 | 46.88 | 45.74 | 0.25 | 25.0 | 25.0 | 0 | 0 | 0 | 133.80 | 55.93 | 10.76 |
| 21Q3 (8) | 1.27 | 1158.33 | -50.0 | -0.18 | 82.35 | 91.63 | -1.47 | -77.11 | 41.43 | 0.01 | -50.0 | 120.0 | 1.09 | 195.61 | 179.49 | 0.4 | 344.44 | 81.82 | 0.21 | 191.3 | 180.77 | 3.25 | 290.97 | 47.67 | 2.07 | 13.11 | 13.11 | 1.28 | 6.67 | 7.56 | 0.2 | 0.0 | 0.0 | 0 | 0 | 0 | 85.81 | 1101.13 | -53.04 |
| 21Q2 (7) | -0.12 | 52.0 | -108.51 | -1.02 | -3.03 | -130.91 | -0.83 | -418.75 | -337.14 | 0.02 | 150.0 | -80.0 | -1.14 | 8.06 | -124.2 | 0.09 | -35.71 | 28.57 | -0.23 | -130.0 | -187.5 | 0.83 | -52.83 | -6.13 | 1.83 | 64.86 | 120.48 | 1.2 | 62.16 | 90.48 | 0.2 | 0.0 | 0.0 | 0 | 0 | 0 | -8.57 | 67.77 | -105.05 |
| 21Q1 (6) | -0.25 | -113.89 | 73.68 | -0.99 | -518.75 | 72.19 | -0.16 | -220.0 | 5.88 | -0.04 | 0 | -33.33 | -1.24 | -175.61 | 72.51 | 0.14 | 180.0 | 600.0 | -0.1 | 23.08 | 16.67 | 1.76 | 260.4 | 331.11 | 1.11 | -40.32 | 208.33 | 0.74 | -42.64 | 138.71 | 0.2 | 0.0 | -4.76 | 0 | 0 | 0 | -26.60 | -122.02 | 85.44 |
| 20Q4 (5) | 1.8 | -29.13 | -37.06 | -0.16 | 92.56 | 90.36 | -0.05 | 98.01 | -155.56 | 0 | 100.0 | -100.0 | 1.64 | 320.51 | 36.67 | 0.05 | -77.27 | -95.73 | -0.13 | 50.0 | -160.0 | 0.49 | -77.78 | -95.28 | 1.86 | 1.64 | -3.63 | 1.29 | 8.4 | -14.0 | 0.2 | 0.0 | -4.76 | 0 | 0 | 0 | 120.81 | -33.89 | -27.77 |
| 20Q3 (4) | 2.54 | 80.14 | 0.0 | -2.15 | -165.15 | 0.0 | -2.51 | -817.14 | 0.0 | -0.05 | -150.0 | 0.0 | 0.39 | -91.72 | 0.0 | 0.22 | 214.29 | 0.0 | -0.26 | -225.0 | 0.0 | 2.20 | 148.53 | 0.0 | 1.83 | 120.48 | 0.0 | 1.19 | 88.89 | 0.0 | 0.2 | 0.0 | 0.0 | 0 | 0 | 0.0 | 182.73 | 7.57 | 0.0 |
| 20Q2 (3) | 1.41 | 248.42 | 0.0 | 3.3 | 192.7 | 0.0 | 0.35 | 305.88 | 0.0 | 0.1 | 433.33 | 0.0 | 4.71 | 204.43 | 0.0 | 0.07 | 250.0 | 0.0 | -0.08 | 33.33 | 0.0 | 0.89 | 116.65 | 0.0 | 0.83 | 130.56 | 0.0 | 0.63 | 103.23 | 0.0 | 0.2 | -4.76 | 0.0 | 0 | 0 | 0.0 | 169.88 | 192.99 | 0.0 |
| 20Q1 (2) | -0.95 | -133.22 | 0.0 | -3.56 | -114.46 | 0.0 | -0.17 | -288.89 | 0.0 | -0.03 | -142.86 | 0.0 | -4.51 | -475.83 | 0.0 | 0.02 | -98.29 | 0.0 | -0.12 | -140.0 | 0.0 | 0.41 | -96.06 | 0.0 | 0.36 | -81.35 | 0.0 | 0.31 | -79.33 | 0.0 | 0.21 | 0.0 | 0.0 | 0 | 0 | 0.0 | -182.69 | -209.23 | 0.0 |
| 19Q4 (1) | 2.86 | 0.0 | 0.0 | -1.66 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0.07 | 0.0 | 0.0 | 1.2 | 0.0 | 0.0 | 1.17 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 10.37 | 0.0 | 0.0 | 1.93 | 0.0 | 0.0 | 1.5 | 0.0 | 0.0 | 0.21 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 167.25 | 0.0 | 0.0 |
