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) | -4.5 | 0 | -1.19 | 0 | 5.83 | 0 | -0.05 | 0 | -5.69 | 0 | 0.33 | 65.0 | 0 | 0 | 0.82 | 42.59 | 4.92 | 51.85 | 4.74 | 44.51 | 0.39 | -2.5 | 0 | 0 | -87.72 | 0 |
| 2022 (9) | 1.06 | -65.92 | -1.52 | 0 | -0.22 | 0 | -0.38 | 0 | -0.46 | 0 | 0.2 | -60.0 | 0 | 0 | 0.58 | -70.42 | 3.24 | 17.82 | 3.28 | 16.31 | 0.4 | 5.26 | 0 | 0 | 28.80 | -70.27 |
| 2021 (8) | 3.11 | 0 | -0.49 | 0 | -1.75 | 0 | -0.23 | 0 | 2.62 | 0 | 0.5 | 61.29 | 0 | 0 | 1.95 | 41.16 | 2.75 | 90.97 | 2.82 | -13.5 | 0.38 | 8.57 | 0.01 | 0 | 96.88 | 0 |
| 2020 (7) | -1.02 | 0 | 0.21 | 0 | 0.92 | 0 | -0.05 | 0 | -0.81 | 0 | 0.31 | 106.67 | 0 | 0 | 1.38 | 149.95 | 1.44 | -41.22 | 3.26 | 40.52 | 0.35 | -2.78 | 0 | 0 | -28.25 | 0 |
| 2019 (6) | 2.53 | 261.43 | -0.37 | 0 | -1.99 | 0 | 0.26 | 0 | 2.16 | 0 | 0.15 | -34.78 | 0 | 0 | 0.55 | -39.78 | 2.45 | 88.46 | 2.32 | 78.46 | 0.36 | 12.5 | 0 | 0 | 94.40 | 118.48 |
| 2018 (5) | 0.7 | -54.55 | -2.41 | 0 | 1.51 | 0 | -0.21 | 0 | -1.71 | 0 | 0.23 | 91.67 | 0 | 0 | 0.92 | 106.35 | 1.3 | -20.25 | 1.3 | -53.74 | 0.32 | 3.23 | 0 | 0 | 43.21 | -12.46 |
| 2017 (4) | 1.54 | -64.92 | 2.21 | -52.16 | -3.02 | 0 | 0.31 | 0 | 3.75 | -58.38 | 0.12 | 0.0 | 0 | 0 | 0.44 | 4.74 | 1.63 | 1.24 | 2.81 | -5.7 | 0.31 | -8.82 | 0 | 0 | 49.36 | -62.56 |
| 2016 (3) | 4.39 | 0 | 4.62 | -34.56 | -9.89 | 0 | -0.51 | 0 | 9.01 | 77.71 | 0.12 | -50.0 | 0 | 0 | 0.42 | -46.02 | 1.61 | 10.27 | 2.98 | -33.18 | 0.34 | -2.86 | 0.01 | -50.0 | 131.83 | 0 |
| 2015 (2) | -1.99 | 0 | 7.06 | 498.31 | -3.86 | 0 | 0.89 | 0 | 5.07 | 42.02 | 0.24 | 140.0 | 0 | 0 | 0.79 | 106.65 | 1.46 | 2.1 | 4.46 | 77.69 | 0.35 | 0.0 | 0.02 | 0.0 | -41.20 | 0 |
| 2014 (1) | 2.39 | 0 | 1.18 | 0 | -3.67 | 0 | -0.77 | 0 | 3.57 | 0 | 0.1 | 0.0 | 0 | 0 | 0.38 | 10.51 | 1.43 | -53.57 | 2.51 | 2.03 | 0.35 | -2.78 | 0.02 | 100.0 | 82.99 | 0 |
| 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) | 1.95 | 303.12 | 709.38 | -1.21 | -410.26 | -764.29 | -0.52 | -159.77 | -138.81 | -0.24 | -340.0 | -366.67 | 0.74 | 229.82 | 260.87 | 0.13 | 0 | 333.33 | 0 | 0 | 0 | 1.11 | 0 | 344.06 | 1.51 | 64.13 | -6.79 | 1.63 | 98.78 | -4.68 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 113.37 | 207.47 | 737.72 |
| 24Q2 (19) | -0.96 | -50.0 | 62.5 | 0.39 | 333.33 | 2050.0 | 0.87 | 535.0 | -64.92 | 0.1 | -37.5 | -33.33 | -0.57 | -3.64 | 77.91 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 0.92 | -26.98 | -28.12 | 0.82 | -22.64 | -26.79 | 0.09 | 0.0 | -10.0 | 0 | 0 | 0 | -105.49 | -89.56 | 49.73 |
| 24Q1 (18) | -0.64 | -119.69 | 86.86 | 0.09 | 110.71 | 147.37 | -0.2 | 92.86 | -104.16 | 0.16 | 245.45 | 184.21 | -0.55 | -122.82 | 89.13 | 0.02 | -91.67 | -66.67 | 0 | 0 | 0 | 0.19 | -92.19 | -71.66 | 1.26 | 0.8 | 63.64 | 1.06 | -15.2 | 60.61 | 0.09 | 0.0 | -10.0 | 0 | 0 | 0 | -55.65 | -122.95 | 91.32 |
| 23Q4 (17) | 3.25 | 1115.62 | -31.87 | -0.84 | -500.0 | -23.53 | -2.8 | -308.96 | 27.08 | -0.11 | -222.22 | 8.33 | 2.41 | 623.91 | -41.08 | 0.24 | 700.0 | 500.0 | 0 | 0 | 0 | 2.49 | 895.85 | 528.63 | 1.25 | -22.84 | 78.57 | 1.25 | -26.9 | 119.3 | 0.09 | 0.0 | -10.0 | 0 | 0 | 0 | 242.54 | 1464.27 | -65.93 |
| 23Q3 (16) | -0.32 | 87.5 | 80.12 | -0.14 | -600.0 | -135.9 | 1.34 | -45.97 | 4.69 | 0.09 | -40.0 | 126.47 | -0.46 | 82.17 | 62.3 | 0.03 | 200.0 | -76.92 | 0 | 0 | 0 | 0.25 | 143.25 | -81.44 | 1.62 | 26.56 | 22.73 | 1.71 | 52.68 | 1.18 | 0.09 | -10.0 | -10.0 | 0 | 0 | 0 | -17.78 | 91.53 | 80.23 |
| 23Q2 (15) | -2.56 | 47.43 | -756.41 | -0.02 | 89.47 | 93.33 | 2.48 | -48.44 | 851.52 | 0.15 | 178.95 | 50.0 | -2.58 | 49.01 | -2966.67 | 0.01 | -83.33 | 0.0 | 0 | 0 | 0 | 0.10 | -85.01 | -19.32 | 1.28 | 66.23 | 96.92 | 1.12 | 69.7 | 96.49 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | -209.84 | 67.25 | -460.49 |
| 23Q1 (14) | -4.87 | -202.1 | -95.58 | -0.19 | 72.06 | 79.35 | 4.81 | 225.26 | 80.15 | -0.19 | -58.33 | -850.0 | -5.06 | -223.72 | -48.39 | 0.06 | 50.0 | 100.0 | 0 | 0 | 0 | 0.69 | 73.14 | 61.6 | 0.77 | 10.0 | 35.09 | 0.66 | 15.79 | 46.67 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | -640.79 | -190.01 | -41.54 |
| 22Q4 (13) | 4.77 | 396.27 | 205.77 | -0.68 | -274.36 | -30.77 | -3.84 | -400.0 | -212.2 | -0.12 | 64.71 | -300.0 | 4.09 | 435.25 | 293.27 | 0.04 | -69.23 | 100.0 | 0 | 0 | 0 | 0.40 | -70.6 | 35.84 | 0.7 | -46.97 | 20.69 | 0.57 | -66.27 | 5.56 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 711.94 | 891.54 | 192.08 |
| 22Q3 (12) | -1.61 | -512.82 | -1250.0 | 0.39 | 230.0 | 254.55 | 1.28 | 487.88 | 75.34 | -0.34 | -440.0 | -36.0 | -1.22 | -1455.56 | -588.0 | 0.13 | 1200.0 | 85.71 | 0 | 0 | 0 | 1.35 | 957.51 | 30.29 | 1.32 | 103.08 | 59.04 | 1.69 | 196.49 | 67.33 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | -89.94 | -254.52 | -813.13 |
| 22Q2 (11) | 0.39 | 115.66 | -69.53 | -0.3 | 67.39 | -171.43 | -0.33 | -112.36 | 74.62 | 0.1 | 600.0 | 350.0 | 0.09 | 102.64 | -94.71 | 0.01 | -66.67 | -85.71 | 0 | 0 | 0 | 0.13 | -69.98 | -91.57 | 0.65 | 14.04 | 71.05 | 0.57 | 26.67 | 14.0 | 0.1 | 0.0 | 0.0 | 0 | 0 | 0 | 58.21 | 112.86 | -72.71 |
| 22Q1 (10) | -2.49 | -259.62 | -1878.57 | -0.92 | -76.92 | -87.76 | 2.67 | 317.07 | 5240.0 | -0.02 | -133.33 | 0 | -3.41 | -427.88 | -874.29 | 0.03 | 50.0 | -91.43 | 0 | 0 | 0 | 0.42 | 45.54 | -91.05 | 0.57 | -1.72 | -40.62 | 0.45 | -16.67 | -41.56 | 0.1 | 0.0 | 11.11 | 0 | 0 | 0 | -452.73 | -285.73 | -2881.04 |
| 21Q4 (9) | 1.56 | 1014.29 | -56.18 | -0.52 | -572.73 | -189.66 | -1.23 | -268.49 | 69.7 | 0.06 | 124.0 | -64.71 | 1.04 | 316.0 | -74.88 | 0.02 | -71.43 | -93.1 | 0 | 0 | 0 | 0.29 | -71.8 | -94.32 | 0.58 | -30.12 | 346.15 | 0.54 | -46.53 | 260.0 | 0.1 | 0.0 | 11.11 | 0 | 0 | 0 | 243.75 | 1832.59 | -83.57 |
| 21Q3 (8) | 0.14 | -89.06 | 103.04 | 0.11 | -73.81 | -90.43 | 0.73 | 156.15 | -81.28 | -0.25 | -525.0 | -725.0 | 0.25 | -85.29 | 107.25 | 0.07 | 0.0 | 600.0 | 0 | 0 | 0 | 1.03 | -31.61 | 423.19 | 0.83 | 118.42 | 53.7 | 1.01 | 102.0 | -58.78 | 0.1 | 0.0 | 11.11 | 0 | 0 | 0 | 12.61 | -94.09 | 106.96 |
| 21Q2 (7) | 1.28 | 814.29 | 197.71 | 0.42 | 185.71 | 168.85 | -1.3 | -2700.0 | -197.01 | -0.04 | 0 | 84.0 | 1.7 | 585.71 | 188.54 | 0.07 | -80.0 | 600.0 | 0 | 0 | 0 | 1.51 | -68.12 | 681.64 | 0.38 | -60.42 | -29.63 | 0.5 | -35.06 | -7.41 | 0.1 | 11.11 | 11.11 | 0 | 0 | 0 | 213.33 | 1210.48 | 202.6 |
| 21Q1 (6) | 0.14 | -96.07 | -89.39 | -0.49 | -184.48 | 45.56 | 0.05 | 101.23 | 119.23 | 0 | -100.0 | -100.0 | -0.35 | -108.45 | -183.33 | 0.35 | 20.69 | 3400.0 | 0 | 0 | 0 | 4.74 | -7.6 | 3011.11 | 0.96 | 638.46 | 317.39 | 0.77 | 413.33 | 541.67 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 16.28 | -98.9 | -97.41 |
| 20Q4 (5) | 3.56 | 177.39 | 309.2 | 0.58 | -49.57 | 152.17 | -4.06 | -204.1 | -420.51 | 0.17 | 325.0 | 1800.0 | 4.14 | 220.0 | 276.36 | 0.29 | 2800.0 | 866.67 | 0 | 0 | 0 | 5.13 | 2497.17 | 1361.12 | 0.13 | -75.93 | -86.02 | 0.15 | -93.88 | -82.35 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0 | 1483.33 | 919.06 | 1502.68 |
| 20Q3 (4) | -4.6 | -251.15 | 0.0 | 1.15 | 288.52 | 0.0 | 3.9 | 191.04 | 0.0 | 0.04 | 116.0 | 0.0 | -3.45 | -79.69 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.20 | 2.17 | 0.0 | 0.54 | 0.0 | 0.0 | 2.45 | 353.7 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0.0 | -181.10 | 12.9 | 0.0 |
| 20Q2 (3) | -1.31 | -199.24 | 0.0 | -0.61 | 32.22 | 0.0 | 1.34 | 615.38 | 0.0 | -0.25 | -266.67 | 0.0 | -1.92 | -557.14 | 0.0 | 0.01 | 0.0 | 0.0 | 0 | 0 | 0.0 | 0.19 | 26.89 | 0.0 | 0.54 | 134.78 | 0.0 | 0.54 | 350.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0.0 | -207.94 | -133.08 | 0.0 |
| 20Q1 (2) | 1.32 | 51.72 | 0.0 | -0.9 | -491.3 | 0.0 | -0.26 | 66.67 | 0.0 | 0.15 | 1600.0 | 0.0 | 0.42 | -61.82 | 0.0 | 0.01 | -66.67 | 0.0 | 0 | 0 | 0.0 | 0.15 | -56.61 | 0.0 | 0.23 | -75.27 | 0.0 | 0.12 | -85.88 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0 | 0.0 | 628.57 | 579.15 | 0.0 |
| 19Q4 (1) | 0.87 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | -0.78 | 0.0 | 0.0 | -0.01 | 0.0 | 0.0 | 1.1 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 0.93 | 0.0 | 0.0 | 0.85 | 0.0 | 0.0 | 0.09 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 92.55 | 0.0 | 0.0 |
