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) | 4.55 | -21.69 | -3.39 | 0 | -1.99 | 0 | 0.71 | 688.89 | 1.16 | -66.95 | 3.42 | 39.02 | 0 | 0 | 10.03 | 47.38 | 3.13 | -29.66 | 3.0 | -29.74 | 1.87 | 1.63 | 0.11 | 0.0 | 91.37 | -2.19 |
| 2022 (9) | 5.81 | -3.17 | -2.3 | 0 | -5.48 | 0 | 0.09 | 0 | 3.51 | 40.96 | 2.46 | -36.76 | 0 | 0 | 6.81 | -28.33 | 4.45 | -15.88 | 4.27 | 8.65 | 1.84 | 3.37 | 0.11 | -8.33 | 93.41 | -9.24 |
| 2021 (8) | 6.0 | 76.99 | -3.51 | 0 | -0.28 | 0 | -0.1 | 0 | 2.49 | 186.21 | 3.89 | 46.79 | 0 | 0 | 9.50 | 12.17 | 5.29 | 14.25 | 3.93 | 7.67 | 1.78 | 2.89 | 0.12 | -7.69 | 102.92 | 67.28 |
| 2020 (7) | 3.39 | 3.04 | -2.52 | 0 | -1.81 | 0 | -1.24 | 0 | 0.87 | -55.61 | 2.65 | -6.36 | 0 | 0 | 8.47 | -13.03 | 4.63 | 10.24 | 3.65 | 5.49 | 1.73 | 10.19 | 0.13 | -7.14 | 61.52 | -3.32 |
| 2019 (6) | 3.29 | -26.89 | -1.33 | 0 | -2.76 | 0 | 0.11 | 0 | 1.96 | -43.84 | 2.83 | -5.03 | 0 | 0 | 9.74 | -1.96 | 4.2 | 0.24 | 3.46 | -23.62 | 1.57 | 0.64 | 0.14 | 0.0 | 63.64 | -11.9 |
| 2018 (5) | 4.5 | -15.09 | -1.01 | 0 | -3.3 | 0 | -0.06 | 0 | 3.49 | -18.46 | 2.98 | 2.05 | 0 | 0 | 9.93 | -6.24 | 4.19 | 0.24 | 4.53 | 27.97 | 1.56 | 6.12 | 0.14 | -6.67 | 72.23 | -29.68 |
| 2017 (4) | 5.3 | -6.69 | -1.02 | 0 | -2.73 | 0 | 0.45 | 350.0 | 4.28 | -50.29 | 2.92 | 54.5 | 0 | 0 | 10.59 | 54.39 | 4.18 | 1.95 | 3.54 | 0.57 | 1.47 | -2.0 | 0.15 | -11.76 | 102.71 | -6.15 |
| 2016 (3) | 5.68 | 47.92 | 2.93 | 0 | -2.27 | 0 | 0.1 | -50.0 | 8.61 | 145.3 | 1.89 | 78.3 | -0.02 | 0 | 6.86 | 78.69 | 4.1 | 32.69 | 3.52 | 30.86 | 1.5 | 4.9 | 0.17 | 6.25 | 109.44 | 21.98 |
| 2015 (2) | 3.84 | 3.5 | -0.33 | 0 | -1.94 | 0 | 0.2 | 100.0 | 3.51 | 178.57 | 1.06 | -27.89 | 0 | 0 | 3.84 | -32.17 | 3.09 | 87.27 | 2.69 | 25.7 | 1.43 | 13.49 | 0.16 | 23.08 | 89.72 | -14.63 |
| 2014 (1) | 3.71 | 82.76 | -2.45 | 0 | -0.96 | 0 | 0.1 | -16.67 | 1.26 | -57.29 | 1.47 | 56.38 | -0.01 | 0 | 5.66 | 45.06 | 1.65 | 60.19 | 2.14 | 69.84 | 1.26 | 6.78 | 0.13 | -7.14 | 105.10 | 33.57 |
| 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) | 1.92 | 39.13 | 34.27 | -1.28 | 15.79 | 4.48 | -2.63 | -2091.67 | -8.23 | 0.02 | 114.29 | 300.0 | 0.64 | 557.14 | 611.11 | 0.97 | -12.61 | -19.17 | 0 | 0 | 0 | 11.56 | -16.26 | -11.27 | 1.07 | 13.83 | -30.52 | 0.92 | -7.07 | -39.47 | 0.53 | 8.16 | 12.77 | 0.03 | 0.0 | 0.0 | 129.73 | 41.95 | 83.25 |
| 24Q2 (19) | 1.38 | 130.0 | 40.82 | -1.52 | -508.0 | -56.7 | -0.12 | -141.38 | -130.0 | -0.14 | -75.0 | -450.0 | -0.14 | -140.0 | -1500.0 | 1.11 | 282.76 | 6.73 | 0 | 0 | 0 | 13.81 | 287.04 | 14.03 | 0.94 | 6.82 | 276.0 | 0.99 | -4.81 | 167.57 | 0.49 | 2.08 | 6.52 | 0.03 | 0.0 | 0.0 | 91.39 | 136.09 | -19.8 |
| 24Q1 (18) | 0.6 | -57.45 | -16.67 | -0.25 | 57.63 | 50.0 | 0.29 | 61.11 | 307.14 | -0.08 | -118.6 | -132.0 | 0.35 | -57.32 | 59.09 | 0.29 | -50.85 | -50.0 | 0 | 0 | 0 | 3.57 | -53.81 | -46.8 | 0.88 | 1660.0 | -31.78 | 1.04 | 3366.67 | -3.7 | 0.48 | 0.0 | 4.35 | 0.03 | 0.0 | 0.0 | 38.71 | -85.18 | -15.59 |
| 23Q4 (17) | 1.41 | -1.4 | 642.11 | -0.59 | 55.97 | -293.33 | 0.18 | 107.41 | -18.18 | 0.43 | 4400.0 | 126.32 | 0.82 | 811.11 | 1950.0 | 0.59 | -50.83 | 126.92 | 0 | 0 | 0 | 7.72 | -40.73 | 149.5 | 0.05 | -96.75 | -94.68 | 0.03 | -98.03 | -96.7 | 0.48 | 2.13 | 4.35 | 0.03 | 0.0 | 0.0 | 261.11 | 268.84 | 1823.98 |
| 23Q3 (16) | 1.43 | 45.92 | -77.66 | -1.34 | -38.14 | -857.14 | -2.43 | -707.5 | 61.49 | -0.01 | -125.0 | 91.67 | 0.09 | 800.0 | -98.56 | 1.2 | 15.38 | 471.43 | 0 | 0 | 0 | 13.03 | 7.62 | 505.55 | 1.54 | 516.0 | -9.41 | 1.52 | 310.81 | -6.75 | 0.47 | 2.17 | 2.17 | 0.03 | 0.0 | 0.0 | 70.79 | -37.88 | -76.55 |
| 23Q2 (15) | 0.98 | 36.11 | 122.73 | -0.97 | -94.0 | 44.57 | 0.4 | 385.71 | -16.67 | 0.04 | -84.0 | -42.86 | 0.01 | -95.45 | 100.76 | 1.04 | 79.31 | -38.82 | 0 | 0 | 0 | 12.11 | 80.56 | -37.76 | 0.25 | -80.62 | -50.0 | 0.37 | -65.74 | -19.57 | 0.46 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 113.95 | 148.48 | 146.04 |
| 23Q1 (14) | 0.72 | 278.95 | 159.02 | -0.5 | -233.33 | -92.31 | -0.14 | -163.64 | -207.69 | 0.25 | 31.58 | 600.0 | 0.22 | 450.0 | 114.86 | 0.58 | 123.08 | 100.0 | 0 | 0 | 0 | 6.71 | 116.63 | 113.41 | 1.29 | 37.23 | -2.27 | 1.08 | 18.68 | -14.96 | 0.46 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 45.86 | 237.91 | 166.16 |
| 22Q4 (13) | 0.19 | -97.03 | -95.8 | -0.15 | -7.14 | 44.44 | 0.22 | 103.49 | 107.67 | 0.19 | 258.33 | -56.82 | 0.04 | -99.36 | -99.06 | 0.26 | 23.81 | -55.93 | 0 | 0 | 0 | 3.10 | 43.85 | -37.31 | 0.94 | -44.71 | -16.81 | 0.91 | -44.17 | 9.64 | 0.46 | 0.0 | 2.22 | 0.03 | 0.0 | 0.0 | 13.57 | -95.5 | -96.07 |
| 22Q3 (12) | 6.4 | 1354.55 | 852.94 | -0.14 | 92.0 | 91.67 | -6.31 | -1414.58 | -737.37 | -0.12 | -271.43 | -137.5 | 6.26 | 577.86 | 347.43 | 0.21 | -87.65 | -87.72 | 0 | 0 | 0 | 2.15 | -88.94 | -85.86 | 1.7 | 240.0 | 19.72 | 1.63 | 254.35 | 61.39 | 0.46 | 0.0 | 2.22 | 0.03 | 0.0 | 0.0 | 301.89 | 551.8 | 629.19 |
| 22Q2 (11) | 0.44 | 136.07 | -75.56 | -1.75 | -573.08 | -63.55 | 0.48 | 269.23 | 254.84 | 0.07 | 240.0 | 143.75 | -1.31 | 11.49 | -279.45 | 1.7 | 486.21 | 47.83 | 0 | 0 | 0 | 19.45 | 519.07 | 66.77 | 0.5 | -62.12 | -65.28 | 0.46 | -63.78 | -57.01 | 0.46 | 0.0 | 4.55 | 0.03 | 0.0 | 0.0 | 46.32 | 166.82 | -60.37 |
| 22Q1 (10) | -1.22 | -126.99 | -330.19 | -0.26 | 3.7 | 48.0 | 0.13 | 104.53 | -93.19 | -0.05 | -111.36 | 92.86 | -1.48 | -134.82 | -5033.33 | 0.29 | -50.85 | -32.56 | 0 | 0 | 0 | 3.14 | -36.36 | -42.28 | 1.32 | 16.81 | 2.33 | 1.27 | 53.01 | 23.3 | 0.46 | 2.22 | 4.55 | 0.03 | 0.0 | 0.0 | -69.32 | -120.09 | -296.18 |
| 21Q4 (9) | 4.52 | 631.76 | 786.27 | -0.27 | 83.93 | -242.11 | -2.87 | -389.9 | -1535.0 | 0.44 | 37.5 | 138.94 | 4.25 | 267.98 | 507.14 | 0.59 | -65.5 | -15.71 | 0 | 0 | 0 | 4.94 | -67.55 | -39.48 | 1.13 | -20.42 | -28.48 | 0.83 | -17.82 | -31.4 | 0.45 | 0.0 | 4.65 | 0.03 | 0.0 | 0.0 | 345.04 | 704.83 | 1029.83 |
| 21Q3 (8) | -0.85 | -147.22 | -162.04 | -1.68 | -57.01 | -300.0 | 0.99 | 419.35 | 131.43 | 0.32 | 300.0 | 966.67 | -2.53 | -446.58 | -366.32 | 1.71 | 48.7 | 362.16 | 0 | 0 | 0 | 15.21 | 30.44 | 211.26 | 1.42 | -1.39 | 29.09 | 1.01 | -5.61 | 5.21 | 0.45 | 2.27 | 2.27 | 0.03 | 0.0 | 0.0 | -57.05 | -148.81 | -159.55 |
| 21Q2 (7) | 1.8 | 239.62 | 361.54 | -1.07 | -114.0 | -160.98 | -0.31 | -116.23 | -358.33 | -0.16 | 77.14 | -128.57 | 0.73 | 2333.33 | 3750.0 | 1.15 | 167.44 | 379.17 | 0 | 0 | 0 | 11.66 | 114.28 | 284.4 | 1.44 | 11.63 | 46.94 | 1.07 | 3.88 | 30.49 | 0.44 | 0.0 | 2.33 | 0.03 | 0.0 | 0.0 | 116.88 | 230.8 | 283.62 |
| 21Q1 (6) | 0.53 | 3.92 | -53.1 | -0.5 | -363.16 | 73.4 | 1.91 | 855.0 | 89.11 | -0.7 | 38.05 | -900.0 | 0.03 | -95.71 | 104.0 | 0.43 | -38.57 | -67.67 | 0 | 0 | 0 | 5.44 | -33.28 | -70.37 | 1.29 | -18.35 | 32.99 | 1.03 | -14.88 | 56.06 | 0.44 | 2.33 | 2.33 | 0.03 | 0.0 | -25.0 | 35.33 | 15.7 | -64.67 |
| 20Q4 (5) | 0.51 | -62.77 | -58.2 | 0.19 | 145.24 | 58.33 | 0.2 | 106.35 | -74.36 | -1.13 | -3866.67 | -422.86 | 0.7 | -26.32 | -47.76 | 0.7 | 89.19 | 32.08 | 0 | 0 | 0 | 8.16 | 66.92 | 13.3 | 1.58 | 43.64 | 64.58 | 1.21 | 26.04 | 61.33 | 0.43 | -2.27 | 2.38 | 0.03 | 0.0 | -25.0 | 30.54 | -68.12 | -69.71 |
| 20Q3 (4) | 1.37 | 251.28 | 0.0 | -0.42 | -2.44 | 0.0 | -3.15 | -2725.0 | 0.0 | 0.03 | 142.86 | 0.0 | 0.95 | 4850.0 | 0.0 | 0.37 | 54.17 | 0.0 | 0 | 0 | 0.0 | 4.89 | 61.09 | 0.0 | 1.1 | 12.24 | 0.0 | 0.96 | 17.07 | 0.0 | 0.44 | 2.33 | 0.0 | 0.03 | 0.0 | 0.0 | 95.80 | 214.43 | 0.0 |
| 20Q2 (3) | 0.39 | -65.49 | 0.0 | -0.41 | 78.19 | 0.0 | 0.12 | -88.12 | 0.0 | -0.07 | 0.0 | 0.0 | -0.02 | 97.33 | 0.0 | 0.24 | -81.95 | 0.0 | 0 | 0 | 0.0 | 3.03 | -83.48 | 0.0 | 0.98 | 1.03 | 0.0 | 0.82 | 24.24 | 0.0 | 0.43 | 0.0 | 0.0 | 0.03 | -25.0 | 0.0 | 30.47 | -69.53 | 0.0 |
| 20Q1 (2) | 1.13 | -7.38 | 0.0 | -1.88 | -1666.67 | 0.0 | 1.01 | 29.49 | 0.0 | -0.07 | -120.0 | 0.0 | -0.75 | -155.97 | 0.0 | 1.33 | 150.94 | 0.0 | 0 | 0 | 0.0 | 18.37 | 155.1 | 0.0 | 0.97 | 1.04 | 0.0 | 0.66 | -12.0 | 0.0 | 0.43 | 2.38 | 0.0 | 0.04 | 0.0 | 0.0 | 100.00 | -0.82 | 0.0 |
| 19Q4 (1) | 1.22 | 0.0 | 0.0 | 0.12 | 0.0 | 0.0 | 0.78 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 1.34 | 0.0 | 0.0 | 0.53 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 7.20 | 0.0 | 0.0 | 0.96 | 0.0 | 0.0 | 0.75 | 0.0 | 0.0 | 0.42 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 100.83 | 0.0 | 0.0 |
