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) | 8.85 | -48.93 | -3.78 | 0 | -2.15 | 0 | 0.58 | 0 | 5.07 | -61.33 | 3.85 | -5.17 | 0 | 0 | 6.55 | 29.44 | 2.1 | -87.99 | -0.28 | 0 | 5.43 | 5.03 | 0 | 0 | 171.84 | 70.65 |
| 2022 (9) | 17.33 | 87.96 | -4.22 | 0 | -10.0 | 0 | -0.2 | 0 | 13.11 | 110.1 | 4.06 | 65.71 | 0 | 0 | 5.06 | -0.98 | 17.49 | 114.86 | 12.04 | 79.43 | 5.17 | 9.77 | 0 | 0 | 100.70 | 24.72 |
| 2021 (8) | 9.22 | 3.71 | -2.98 | 0 | -5.7 | 0 | 0.39 | 457.14 | 6.24 | -10.73 | 2.45 | 17.22 | 0 | 0 | 5.11 | -1.36 | 8.14 | 220.47 | 6.71 | 285.63 | 4.71 | -0.84 | 0 | 0 | 80.74 | -41.06 |
| 2020 (7) | 8.89 | 36.56 | -1.9 | 0 | -4.84 | 0 | 0.07 | -77.42 | 6.99 | 0 | 2.09 | -82.95 | 0 | 0 | 5.18 | -81.65 | 2.54 | -43.43 | 1.74 | -36.73 | 4.75 | 2.37 | 0 | 0 | 136.98 | 55.5 |
| 2019 (6) | 6.51 | -14.34 | -12.25 | 0 | 2.41 | -77.91 | 0.31 | 24.0 | -5.74 | 0 | 12.26 | -15.97 | 0 | 0 | 28.23 | -21.27 | 4.49 | -13.32 | 2.75 | -21.65 | 4.64 | 24.4 | 0 | 0 | 88.09 | -16.08 |
| 2018 (5) | 7.6 | -8.21 | -14.89 | 0 | 10.91 | 4.4 | 0.25 | -3.85 | -7.29 | 0 | 14.59 | -14.33 | 0.01 | 0 | 35.86 | -18.37 | 5.18 | -7.0 | 3.51 | -28.51 | 3.73 | 18.04 | 0 | 0 | 104.97 | 2.31 |
| 2017 (4) | 8.28 | -7.17 | -16.09 | 0 | 10.45 | 199.43 | 0.26 | -58.06 | -7.81 | 0 | 17.03 | 41.33 | -0.01 | 0 | 43.93 | 50.0 | 5.57 | -15.09 | 4.91 | -14.16 | 3.16 | 11.27 | 0 | 0 | 102.60 | -1.54 |
| 2016 (3) | 8.92 | -16.48 | -12.9 | 0 | 3.49 | 0 | 0.62 | 0 | -3.98 | 0 | 12.05 | -8.02 | -0.01 | 0 | 29.28 | 2.69 | 6.56 | -29.69 | 5.72 | 26.27 | 2.84 | -13.41 | 0 | 0 | 104.21 | -23.8 |
| 2015 (2) | 10.68 | 1.04 | -12.58 | 0 | -1.62 | 0 | -0.06 | 0 | -1.9 | 0 | 13.1 | 45.56 | 0 | 0 | 28.52 | 32.69 | 9.33 | 17.51 | 4.53 | -30.31 | 3.28 | 1.55 | 0 | 0 | 136.75 | 25.88 |
| 2014 (1) | 10.57 | 43.81 | -8.94 | 0 | -0.94 | 0 | 0 | 0 | 1.63 | 0 | 9.0 | -8.07 | -0.01 | 0 | 21.49 | -11.08 | 7.94 | 70.02 | 6.5 | 49.77 | 3.23 | 11.0 | 0 | 0 | 108.63 | 7.16 |
| 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) | 5.12 | -0.39 | 27.05 | 0.61 | 203.39 | 177.22 | -3.39 | -127.52 | -927.27 | -0.1 | 61.54 | -1100.0 | 5.73 | 25.93 | 76.85 | 0.94 | 54.1 | 11.9 | 0 | 0 | 0 | 5.80 | 54.0 | -3.9 | 3.46 | -2.81 | 168.22 | 2.91 | 0.69 | 174.53 | 1.47 | -0.68 | 7.3 | 0 | 0 | 0 | 116.89 | -0.62 | -29.51 |
| 24Q2 (19) | 5.14 | 27.23 | 72.48 | -0.59 | 34.44 | 49.57 | -1.49 | -44.66 | -696.0 | -0.26 | -262.5 | -30.0 | 4.55 | 44.9 | 151.38 | 0.61 | -31.46 | -47.86 | 0 | 0 | 0 | 3.77 | -39.12 | -54.69 | 3.56 | 42.97 | 927.91 | 2.89 | 43.07 | 410.75 | 1.48 | 2.78 | 11.28 | 0 | 0 | 0 | 117.62 | 0.73 | -84.21 |
| 24Q1 (18) | 4.04 | 57.2 | 645.95 | -0.9 | 14.29 | -16.88 | -1.03 | 28.97 | -68.85 | 0.16 | -73.77 | 0.0 | 3.14 | 106.58 | 307.95 | 0.89 | -16.04 | 14.1 | 0 | 0 | 0 | 6.18 | -14.05 | 27.27 | 2.49 | 2.89 | 309.24 | 2.02 | 112.63 | 247.45 | 1.44 | 0.7 | 9.92 | 0 | 0 | 0 | 116.76 | 8.13 | 0 |
| 23Q4 (17) | 2.57 | -36.23 | -68.31 | -1.05 | -32.91 | 7.08 | -1.45 | -339.39 | 74.83 | 0.61 | 6000.0 | -44.04 | 1.52 | -53.09 | -78.22 | 1.06 | 26.19 | -3.64 | 0 | 0 | 0 | 7.20 | 19.25 | 24.04 | 2.42 | 87.6 | 14.69 | 0.95 | -10.38 | 111.11 | 1.43 | 4.38 | 7.52 | 0 | 0 | 0 | 107.98 | -34.89 | -76.3 |
| 23Q3 (16) | 4.03 | 35.23 | 1.51 | -0.79 | 32.48 | 33.05 | -0.33 | -232.0 | -560.0 | 0.01 | 105.0 | -98.57 | 3.24 | 79.01 | 16.13 | 0.84 | -28.21 | -28.81 | 0 | 0 | 0 | 6.03 | -27.38 | 15.32 | 1.29 | 400.0 | -76.29 | 1.06 | 213.98 | -75.18 | 1.37 | 3.01 | 3.79 | 0 | 0 | 0 | 165.84 | -77.74 | 133.52 |
| 23Q2 (15) | 2.98 | 502.7 | 231.86 | -1.17 | -51.95 | -23.16 | 0.25 | 140.98 | 111.85 | -0.2 | -225.0 | 86.58 | 1.81 | 219.87 | 156.39 | 1.17 | 50.0 | 40.96 | 0 | 0 | 0 | 8.31 | 70.99 | 96.63 | -0.43 | 63.87 | -109.33 | -0.93 | 32.12 | -126.05 | 1.33 | 1.53 | 3.91 | 0 | 0 | 0 | 745.00 | 0 | 1698.78 |
| 23Q1 (14) | -0.74 | -109.12 | -109.85 | -0.77 | 31.86 | 20.62 | -0.61 | 89.41 | 70.67 | 0.16 | -85.32 | 132.65 | -1.51 | -121.63 | -123.09 | 0.78 | -29.09 | -17.89 | 0 | 0 | 0 | 4.86 | -16.23 | -2.24 | -1.19 | -156.4 | -122.33 | -1.37 | -404.44 | -136.53 | 1.31 | -1.5 | 6.5 | 0 | 0 | 0 | 0.00 | -100.0 | -100.0 |
| 22Q4 (13) | 8.11 | 104.28 | 88.6 | -1.13 | 4.24 | -79.37 | -5.76 | -11420.0 | -110.22 | 1.09 | 55.71 | 473.68 | 6.98 | 150.18 | 90.19 | 1.1 | -6.78 | 69.23 | 0 | 0 | 0 | 5.80 | 10.87 | 41.03 | 2.11 | -61.21 | -50.0 | 0.45 | -89.46 | -86.84 | 1.33 | 0.76 | 9.02 | 0 | 0 | 0 | 455.62 | 541.54 | 391.64 |
| 22Q3 (12) | 3.97 | 275.66 | 168.24 | -1.18 | -24.21 | -47.5 | -0.05 | 97.63 | 84.38 | 0.7 | 146.98 | 418.18 | 2.79 | 186.92 | 310.29 | 1.18 | 42.17 | 42.17 | 0 | 0 | 0 | 5.23 | 23.82 | -23.02 | 5.44 | 18.0 | 198.9 | 4.27 | 19.61 | 192.47 | 1.32 | 3.12 | 11.86 | 0 | 0 | 0 | 71.02 | 252.41 | 26.68 |
| 22Q2 (11) | -2.26 | -130.09 | -204.63 | -0.95 | 2.06 | 20.17 | -2.11 | -1.44 | -131.87 | -1.49 | -204.08 | -1762.5 | -3.21 | -149.08 | -430.93 | 0.83 | -12.63 | 59.62 | 0 | 0 | 0 | 4.23 | -14.99 | -6.7 | 4.61 | -13.51 | 207.33 | 3.57 | -4.8 | 174.62 | 1.28 | 4.07 | 10.34 | 0 | 0 | 0 | -46.60 | -130.9 | -153.07 |
| 22Q1 (10) | 7.51 | 74.65 | 486.72 | -0.97 | -53.97 | -177.14 | -2.08 | 24.09 | -20.23 | -0.49 | -357.89 | -200.0 | 6.54 | 78.2 | 603.23 | 0.95 | 46.15 | 106.52 | 0 | 0 | 0 | 4.97 | 20.84 | -8.57 | 5.33 | 26.3 | 788.33 | 3.75 | 9.65 | 621.15 | 1.23 | 0.82 | 6.96 | 0 | 0 | 0 | 150.80 | 62.73 | 96.75 |
| 21Q4 (9) | 4.3 | 190.54 | 13.46 | -0.63 | 21.25 | -21.15 | -2.74 | -756.25 | -20.18 | 0.19 | 186.36 | 533.33 | 3.67 | 439.71 | 12.23 | 0.65 | -21.69 | 20.37 | 0 | 0 | 0 | 4.11 | -39.48 | -26.33 | 4.22 | 131.87 | 462.67 | 3.42 | 134.25 | 368.49 | 1.22 | 3.39 | 4.27 | 0 | 0 | 0 | 92.67 | 65.31 | -53.54 |
| 21Q3 (8) | 1.48 | -31.48 | 9.63 | -0.8 | 32.77 | -566.67 | -0.32 | 64.84 | 82.61 | -0.22 | -175.0 | -200.0 | 0.68 | -29.9 | -44.72 | 0.83 | 59.62 | 186.21 | 0 | 0 | 0 | 6.80 | 50.07 | 133.7 | 1.82 | 21.33 | 160.0 | 1.46 | 12.31 | 165.45 | 1.18 | 1.72 | -0.84 | 0 | 0 | 0 | 56.06 | -36.15 | -27.74 |
| 21Q2 (7) | 2.16 | 68.75 | -43.16 | -1.19 | -240.0 | -48.75 | -0.91 | 47.4 | 74.72 | -0.08 | -116.33 | -125.0 | 0.97 | 4.3 | -67.67 | 0.52 | 13.04 | -35.0 | 0 | 0 | 0 | 4.53 | -16.69 | -42.64 | 1.5 | 150.0 | 183.02 | 1.3 | 150.0 | 622.22 | 1.16 | 0.87 | -3.33 | 0 | 0 | 0 | 87.80 | 14.56 | -68.11 |
| 21Q1 (6) | 1.28 | -66.23 | 2233.33 | -0.35 | 32.69 | 23.91 | -1.73 | 24.12 | -160.07 | 0.49 | 1533.33 | 198.0 | 0.93 | -71.56 | 278.85 | 0.46 | -14.81 | 0.0 | 0 | 0 | 0 | 5.44 | -2.63 | 25.06 | 0.6 | -20.0 | 7.14 | 0.52 | -28.77 | 85.71 | 1.15 | -1.71 | -2.54 | 0 | 0 | 0 | 76.65 | -61.58 | 1965.07 |
| 20Q4 (5) | 3.79 | 180.74 | 18.81 | -0.52 | -333.33 | 3.7 | -2.28 | -23.91 | -44.3 | 0.03 | -86.36 | -92.11 | 3.27 | 165.85 | 23.4 | 0.54 | 86.21 | -1.82 | 0 | 0 | 0 | 5.58 | 91.98 | 11.28 | 0.75 | 7.14 | -12.79 | 0.73 | 32.73 | 0.0 | 1.17 | -1.68 | -1.68 | 0 | 0 | 0 | 199.47 | 157.1 | 20.06 |
| 20Q3 (4) | 1.35 | -64.47 | 0.0 | -0.12 | 85.0 | 0.0 | -1.84 | 48.89 | 0.0 | 0.22 | -31.25 | 0.0 | 1.23 | -59.0 | 0.0 | 0.29 | -63.75 | 0.0 | 0 | 0 | 0.0 | 2.91 | -63.17 | 0.0 | 0.7 | 32.08 | 0.0 | 0.55 | 205.56 | 0.0 | 1.19 | -0.83 | 0.0 | 0 | 0 | 0.0 | 77.59 | -71.82 | 0.0 |
| 20Q2 (3) | 3.8 | 6433.33 | 0.0 | -0.8 | -73.91 | 0.0 | -3.6 | -225.0 | 0.0 | 0.32 | 164.0 | 0.0 | 3.0 | 676.92 | 0.0 | 0.8 | 73.91 | 0.0 | 0 | 0 | 0.0 | 7.90 | 81.64 | 0.0 | 0.53 | -5.36 | 0.0 | 0.18 | -35.71 | 0.0 | 1.2 | 1.69 | 0.0 | 0 | 0 | 0.0 | 275.36 | 6800.48 | 0.0 |
| 20Q1 (2) | -0.06 | -101.88 | 0.0 | -0.46 | 14.81 | 0.0 | 2.88 | 282.28 | 0.0 | -0.5 | -231.58 | 0.0 | -0.52 | -119.62 | 0.0 | 0.46 | -16.36 | 0.0 | 0 | 0 | 0.0 | 4.35 | -13.36 | 0.0 | 0.56 | -34.88 | 0.0 | 0.28 | -61.64 | 0.0 | 1.18 | -0.84 | 0.0 | 0 | 0 | 0.0 | -4.11 | -102.47 | 0.0 |
| 19Q4 (1) | 3.19 | 0.0 | 0.0 | -0.54 | 0.0 | 0.0 | -1.58 | 0.0 | 0.0 | 0.38 | 0.0 | 0.0 | 2.65 | 0.0 | 0.0 | 0.55 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 5.02 | 0.0 | 0.0 | 0.86 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | 1.19 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 166.15 | 0.0 | 0.0 |
