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) | 3.43 | -7.05 | -3.3 | 0 | -0.36 | 0 | 0.71 | 0 | 0.13 | -94.98 | 2.98 | 217.02 | 0 | 0 | 13.86 | 186.06 | 2.6 | -19.25 | 1.98 | -43.75 | 1.8 | 2.86 | 0.02 | 0.0 | 90.26 | 29.4 |
| 2022 (9) | 3.69 | -33.75 | -1.1 | 0 | -2.75 | 0 | 0 | 0 | 2.59 | -2.63 | 0.94 | -39.74 | 0 | 0 | 4.85 | -44.71 | 3.22 | 23.37 | 3.52 | 79.59 | 1.75 | -1.69 | 0.02 | 0.0 | 69.75 | -52.91 |
| 2021 (8) | 5.57 | 268.87 | -2.91 | 0 | -1.14 | 0 | 0.23 | 0 | 2.66 | 582.05 | 1.56 | 73.33 | 0 | 0 | 8.76 | 70.9 | 2.61 | 17.04 | 1.96 | 7.1 | 1.78 | -2.73 | 0.02 | 0.0 | 148.14 | 261.03 |
| 2020 (7) | 1.51 | -60.88 | -1.12 | 0 | -1.64 | 0 | 0 | 0 | 0.39 | -87.42 | 0.9 | 20.0 | 0 | 0 | 5.13 | 20.48 | 2.23 | -9.35 | 1.83 | -15.67 | 1.83 | -3.68 | 0.02 | -33.33 | 41.03 | -56.42 |
| 2019 (6) | 3.86 | 5.46 | -0.76 | 0 | -0.95 | 0 | 0 | 0 | 3.1 | 46.23 | 0.75 | -51.61 | 0 | 0 | 4.26 | -57.74 | 2.46 | 93.7 | 2.17 | 114.85 | 1.9 | -1.04 | 0.03 | -25.0 | 94.15 | -23.6 |
| 2018 (5) | 3.66 | 13.31 | -1.54 | 0 | -3.87 | 0 | 0 | 0 | 2.12 | 127.96 | 1.55 | -25.12 | 0 | 0 | 10.07 | -26.82 | 1.27 | -21.12 | 1.01 | -45.7 | 1.92 | 10.34 | 0.04 | 0.0 | 123.23 | 38.87 |
| 2017 (4) | 3.23 | -20.25 | -2.3 | 0 | -0.88 | 0 | 0 | 0 | 0.93 | -39.22 | 2.07 | -7.17 | 0 | 0 | 13.76 | -4.34 | 1.61 | -30.0 | 1.86 | -17.33 | 1.74 | 3.57 | 0.04 | 33.33 | 88.74 | -13.24 |
| 2016 (3) | 4.05 | 16.38 | -2.52 | 0 | -0.94 | 0 | 0.03 | 0.0 | 1.53 | 350.0 | 2.23 | -24.66 | -0.03 | 0 | 14.39 | -26.12 | 2.3 | 9.0 | 2.25 | 13.07 | 1.68 | 3.7 | 0.03 | 50.0 | 102.27 | 6.68 |
| 2015 (2) | 3.48 | 52.63 | -3.14 | 0 | 0.27 | 0 | 0.03 | 0.0 | 0.34 | -61.8 | 2.96 | 190.2 | 0 | 0 | 19.47 | 143.8 | 2.11 | 129.35 | 1.99 | 197.01 | 1.62 | 7.28 | 0.02 | 0.0 | 95.87 | -7.5 |
| 2014 (1) | 2.28 | 174.7 | -1.39 | 0 | -0.11 | 0 | 0.03 | 0 | 0.89 | 0 | 1.02 | -45.16 | -0.06 | 0 | 7.99 | -56.5 | 0.92 | 0 | 0.67 | 0 | 1.51 | 24.79 | 0.02 | 100.0 | 103.64 | 42.34 |
| 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) | 1.32 | 106.25 | 51.72 | -0.25 | 86.19 | 84.57 | -1.22 | -191.04 | -46.99 | 0.05 | 0 | 0 | 1.07 | 191.45 | 242.67 | 0.25 | -86.26 | -84.47 | 0 | 0 | 0 | 4.31 | -87.87 | -85.62 | 0.86 | 53.57 | 16.22 | 0.58 | 31.82 | 23.4 | 0.45 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 126.92 | 78.49 | 34.22 |
| 24Q2 (19) | 0.64 | -15.79 | -29.67 | -1.81 | -315.48 | -248.08 | 1.34 | 143.09 | 152.83 | 0 | 0 | 0 | -1.17 | -173.12 | -400.0 | 1.82 | 171.64 | 574.07 | 0 | 0 | 0 | 35.55 | 180.13 | 589.87 | 0.56 | -13.85 | -35.63 | 0.44 | -20.0 | -52.69 | 0.45 | 0.0 | 0.0 | 0.01 | 0.0 | 0 | 71.11 | -5.5 | 7.84 |
| 24Q1 (18) | 0.76 | -53.94 | 0 | 0.84 | 189.36 | 481.82 | -3.11 | -7875.0 | -3010.0 | 0 | -100.0 | 0 | 1.6 | 125.35 | 827.27 | 0.67 | -23.86 | 219.05 | 0 | 0 | 0 | 12.69 | -25.59 | 246.24 | 0.65 | 3350.0 | -35.64 | 0.55 | 257.14 | -41.49 | 0.45 | 0.0 | 0.0 | 0.01 | 0 | 0 | 75.25 | -95.44 | 0 |
| 23Q4 (17) | 1.65 | 89.66 | -26.34 | -0.94 | 41.98 | -184.85 | 0.04 | 104.82 | 105.19 | 0.68 | 0 | 0 | 0.71 | 194.67 | -62.83 | 0.88 | -45.34 | 175.0 | 0 | 0 | 0 | 17.05 | -43.12 | 220.3 | -0.02 | -102.7 | -101.64 | -0.35 | -174.47 | -121.6 | 0.45 | 0.0 | 2.27 | 0 | 0 | 0 | 1650.00 | 1644.83 | 1417.41 |
| 23Q3 (16) | 0.87 | -4.4 | -57.97 | -1.62 | -211.54 | -671.43 | -0.83 | -256.6 | 45.39 | 0 | 0 | 0 | -0.75 | -292.31 | -140.32 | 1.61 | 496.3 | 666.67 | 0 | 0 | 0 | 29.98 | 481.86 | 600.99 | 0.74 | -14.94 | 0.0 | 0.47 | -49.46 | -37.33 | 0.45 | 0.0 | 4.65 | 0 | 0 | 0 | 94.57 | 43.41 | -46.09 |
| 23Q2 (15) | 0.91 | 0 | 360.0 | -0.52 | -136.36 | -225.0 | 0.53 | 630.0 | 296.3 | 0 | 0 | 0 | 0.39 | 277.27 | 176.47 | 0.27 | 28.57 | 50.0 | 0 | 0 | 0 | 5.15 | 40.59 | 35.4 | 0.87 | -13.86 | -7.45 | 0.93 | -1.06 | 24.0 | 0.45 | 0.0 | 4.65 | 0 | 0 | 0 | 65.94 | 0 | 322.32 |
| 23Q1 (14) | 0 | -100.0 | 100.0 | -0.22 | 33.33 | 45.0 | -0.1 | 87.01 | 50.0 | 0 | 0 | 0 | -0.22 | -111.52 | 66.67 | 0.21 | -34.38 | -4.55 | 0 | 0 | 0 | 3.66 | -31.17 | -37.36 | 1.01 | -17.21 | 215.62 | 0.94 | -41.98 | 129.27 | 0.45 | 2.27 | 4.65 | 0 | 0 | 0 | 0.00 | -100.0 | 100.0 |
| 22Q4 (13) | 2.24 | 8.21 | 53.42 | -0.33 | -57.14 | 5.71 | -0.77 | 49.34 | -1183.33 | 0 | 0 | -100.0 | 1.91 | 2.69 | 72.07 | 0.32 | 52.38 | -17.95 | 0 | 0 | 0 | 5.32 | 24.49 | -38.7 | 1.22 | 64.86 | 74.29 | 1.62 | 116.0 | 211.54 | 0.44 | 2.33 | 2.33 | 0 | 0 | 0 | 108.74 | -38.01 | -29.25 |
| 22Q3 (12) | 2.07 | 691.43 | 17.61 | -0.21 | -31.25 | 87.12 | -1.52 | -462.96 | -97.4 | 0 | 0 | 0 | 1.86 | 464.71 | 1330.77 | 0.21 | 16.67 | -16.0 | 0 | 0 | 0 | 4.28 | 12.39 | -20.45 | 0.74 | -21.28 | 13.85 | 0.75 | 0.0 | 66.67 | 0.43 | 0.0 | -2.27 | 0 | 0 | -100.0 | 175.42 | 691.43 | -10.29 |
| 22Q2 (11) | -0.35 | -34.62 | -121.47 | -0.16 | 60.0 | 23.81 | -0.27 | -35.0 | 25.0 | 0 | 0 | 0 | -0.51 | 22.73 | -135.92 | 0.18 | -18.18 | -10.0 | 0 | 0 | 0 | 3.81 | -34.96 | -15.71 | 0.94 | 193.75 | 42.42 | 0.75 | 82.93 | 38.89 | 0.43 | 0.0 | -4.44 | 0 | 0 | -100.0 | -29.66 | 4.17 | -118.2 |
| 22Q1 (10) | -0.26 | -117.81 | -135.62 | -0.4 | -14.29 | 44.44 | -0.2 | -233.33 | -500.0 | 0 | -100.0 | 0 | -0.66 | -159.46 | -6700.0 | 0.22 | -43.59 | -69.44 | 0 | 0 | 0 | 5.85 | -32.64 | -65.62 | 0.32 | -54.29 | -45.76 | 0.41 | -21.15 | -8.89 | 0.43 | 0.0 | -6.52 | 0 | 0 | -100.0 | -30.95 | -120.14 | -139.01 |
| 21Q4 (9) | 1.46 | -17.05 | 265.0 | -0.35 | 78.53 | -150.0 | -0.06 | 92.21 | 86.96 | 0.23 | 0 | 0 | 1.11 | 753.85 | 326.92 | 0.39 | 56.0 | 116.67 | 0 | 0 | 0 | 8.69 | 61.56 | 106.53 | 0.7 | 7.69 | 52.17 | 0.52 | 15.56 | 8.33 | 0.43 | -2.27 | -6.52 | 0 | -100.0 | -100.0 | 153.68 | -21.41 | 265.0 |
| 21Q3 (8) | 1.76 | 7.98 | 935.29 | -1.63 | -676.19 | -552.0 | -0.77 | -113.89 | 62.8 | 0 | 0 | 0 | 0.13 | -90.85 | 262.5 | 0.25 | 25.0 | 0.0 | 0 | 0 | 0 | 5.38 | 19.09 | -8.6 | 0.65 | -1.52 | 44.44 | 0.45 | -16.67 | 55.17 | 0.44 | -2.22 | -4.35 | 0.01 | 0.0 | 0.0 | 195.56 | 19.97 | 774.25 |
| 21Q2 (7) | 1.63 | 123.29 | 213.46 | -0.21 | 70.83 | -10.53 | -0.36 | -820.0 | -263.64 | 0 | 0 | 0 | 1.42 | 14100.0 | 330.3 | 0.2 | -72.22 | 5.26 | 0 | 0 | 0 | 4.51 | -73.48 | 0.27 | 0.66 | 11.86 | 17.86 | 0.54 | 20.0 | 25.58 | 0.45 | -2.17 | -2.17 | 0.01 | 0.0 | 0.0 | 163.00 | 105.42 | 182.12 |
| 21Q1 (6) | 0.73 | 82.5 | 356.25 | -0.72 | -414.29 | -157.14 | 0.05 | 110.87 | -92.54 | 0 | 0 | 0 | 0.01 | -96.15 | 108.33 | 0.72 | 300.0 | 157.14 | 0 | 0 | 0 | 17.02 | 304.73 | 191.79 | 0.59 | 28.26 | -22.37 | 0.45 | -6.25 | -28.57 | 0.46 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 79.35 | 88.45 | 445.52 |
| 20Q4 (5) | 0.4 | 135.29 | -57.89 | -0.14 | 44.0 | 22.22 | -0.46 | 77.78 | -180.7 | 0 | 0 | 0 | 0.26 | 425.0 | -66.23 | 0.18 | -28.0 | 5.88 | 0 | 0 | 0 | 4.21 | -28.5 | 23.45 | 0.46 | 2.22 | -47.73 | 0.48 | 65.52 | -40.0 | 0.46 | 0.0 | -2.13 | 0.01 | 0.0 | 0.0 | 42.11 | 88.24 | -43.27 |
| 20Q3 (4) | 0.17 | -67.31 | 0.0 | -0.25 | -31.58 | 0.0 | -2.07 | -1040.91 | 0.0 | 0 | 0 | 0.0 | -0.08 | -124.24 | 0.0 | 0.25 | 31.58 | 0.0 | 0 | 0 | 0.0 | 5.88 | 30.65 | 0.0 | 0.45 | -19.64 | 0.0 | 0.29 | -32.56 | 0.0 | 0.46 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 22.37 | -61.29 | 0.0 |
| 20Q2 (3) | 0.52 | 225.0 | 0.0 | -0.19 | 32.14 | 0.0 | 0.22 | -67.16 | 0.0 | 0 | 0 | 0.0 | 0.33 | 375.0 | 0.0 | 0.19 | -32.14 | 0.0 | 0 | 0 | 0.0 | 4.50 | -22.82 | 0.0 | 0.56 | -26.32 | 0.0 | 0.43 | -31.75 | 0.0 | 0.46 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 57.78 | 297.22 | 0.0 |
| 20Q1 (2) | 0.16 | -83.16 | 0.0 | -0.28 | -55.56 | 0.0 | 0.67 | 17.54 | 0.0 | 0 | 0 | 0.0 | -0.12 | -115.58 | 0.0 | 0.28 | 64.71 | 0.0 | 0 | 0 | 0.0 | 5.83 | 71.23 | 0.0 | 0.76 | -13.64 | 0.0 | 0.63 | -21.25 | 0.0 | 0.46 | -2.13 | 0.0 | 0.01 | 0.0 | 0.0 | 14.55 | -80.4 | 0.0 |
| 19Q4 (1) | 0.95 | 0.0 | 0.0 | -0.18 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.77 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.41 | 0.0 | 0.0 | 0.88 | 0.0 | 0.0 | 0.8 | 0.0 | 0.0 | 0.47 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 74.22 | 0.0 | 0.0 |
