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) | 21.1 | -7.13 | -19.14 | 0 | -3.81 | 0 | 0.05 | 0 | 1.96 | 0 | 19.07 | -25.04 | 0 | 0 | 19.35 | -13.69 | 18.41 | -12.17 | 15.78 | -13.53 | 5.07 | 29.67 | 0.08 | 14.29 | 100.81 | -1.36 |
| 2022 (9) | 22.72 | 59.66 | -25.46 | 0 | 4.31 | 7.21 | 0 | 0 | -2.74 | 0 | 25.44 | 31.07 | 0 | 0 | 22.42 | 28.74 | 20.96 | 9.85 | 18.25 | 12.86 | 3.91 | 23.34 | 0.07 | 40.0 | 102.20 | 39.26 |
| 2021 (8) | 14.23 | 0.71 | -19.66 | 0 | 4.02 | 0 | 0.29 | 0 | -5.43 | 0 | 19.41 | 129.98 | 0 | 0 | 17.42 | 60.51 | 19.08 | 38.76 | 16.17 | 37.73 | 3.17 | 8.56 | 0.05 | 25.0 | 73.39 | -23.65 |
| 2020 (7) | 14.13 | 23.3 | -9.21 | 0 | -1.74 | 0 | 0 | 0 | 4.92 | 0 | 8.44 | -42.59 | -0.57 | 0 | 10.85 | -44.58 | 13.75 | 39.03 | 11.74 | 32.66 | 2.92 | 17.27 | 0.04 | 33.33 | 96.12 | -4.63 |
| 2019 (6) | 11.46 | 84.84 | -14.9 | 0 | 0.51 | 0 | -0.03 | 0 | -3.44 | 0 | 14.7 | 131.13 | 0 | 0 | 19.58 | 147.32 | 9.89 | -5.9 | 8.85 | -4.84 | 2.49 | 23.88 | 0.03 | 200.0 | 100.79 | 84.03 |
| 2018 (5) | 6.2 | -46.09 | -6.45 | 0 | -6.9 | 0 | 0 | 0 | -0.25 | 0 | 6.36 | 58.6 | 0 | 0 | 7.92 | 35.03 | 10.51 | 5.63 | 9.3 | 5.8 | 2.01 | 2.55 | 0.01 | 0.0 | 54.77 | -48.75 |
| 2017 (4) | 11.5 | 28.78 | -4.0 | 0 | -5.98 | 0 | 0.02 | 0 | 7.5 | 3.88 | 4.01 | 150.62 | 0 | 0 | 5.86 | 126.33 | 9.95 | 14.76 | 8.79 | 11.97 | 1.96 | 3.16 | 0.01 | 0.0 | 106.88 | 16.81 |
| 2016 (3) | 8.93 | -29.3 | -1.71 | 0 | -4.49 | 0 | 0 | 0 | 7.22 | -34.12 | 1.6 | 14.29 | 0 | 0 | 2.59 | 20.22 | 8.67 | 38.28 | 7.85 | 28.27 | 1.9 | 3.26 | 0.01 | 0.0 | 91.50 | -42.26 |
| 2015 (2) | 12.63 | 51.99 | -1.67 | 0 | -5.51 | 0 | -0.14 | 0 | 10.96 | 106.02 | 1.4 | -53.49 | 0 | 0 | 2.15 | -47.87 | 6.27 | 18.53 | 6.12 | 16.79 | 1.84 | 2.79 | 0.01 | -50.0 | 158.47 | 34.44 |
| 2014 (1) | 8.31 | 92.81 | -2.99 | 0 | -4.95 | 0 | 0 | 0 | 5.32 | 354.7 | 3.01 | 5.99 | 0 | 0 | 4.13 | -2.25 | 5.29 | -5.54 | 5.24 | -3.14 | 1.79 | 13.29 | 0.02 | 0.0 | 117.87 | 91.71 |
| 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) | 2.17 | -11.07 | -49.77 | -1.11 | 84.82 | 72.18 | -1.51 | -133.11 | -0.67 | 0 | 0 | 0 | 1.06 | 121.77 | 221.21 | 1.07 | -84.08 | -73.12 | 0 | 0 | 0 | 3.72 | -85.4 | -76.42 | 5.71 | 4.2 | 28.89 | 4.78 | 3.46 | 23.2 | 1.62 | -2.41 | 39.66 | 0.03 | 0.0 | 50.0 | 33.75 | -12.73 | -60.47 |
| 24Q2 (19) | 2.44 | -73.36 | 37.08 | -7.31 | -168.75 | -38.19 | 4.56 | 175.75 | 97.4 | 0 | 0 | 0 | -4.87 | -175.62 | -38.75 | 6.72 | 147.97 | 27.51 | 0 | 0 | 0 | 25.48 | 149.1 | 12.77 | 5.48 | 16.6 | 18.87 | 4.62 | 15.21 | 12.41 | 1.66 | -1.19 | 45.61 | 0.03 | 50.0 | 50.0 | 38.67 | -75.9 | 14.49 |
| 24Q1 (18) | 9.16 | -3.88 | 67.46 | -2.72 | 28.8 | 55.04 | -6.02 | -27.0 | -5116.67 | 0 | -100.0 | 0 | 6.44 | 12.78 | 1210.34 | 2.71 | -29.06 | -54.83 | 0 | 0 | 0 | 10.23 | -31.55 | -58.35 | 4.7 | -6.19 | 7.55 | 4.01 | -2.67 | 8.97 | 1.68 | 1.2 | 50.0 | 0.02 | 0.0 | 0.0 | 160.42 | -2.37 | 41.36 |
| 23Q4 (17) | 9.53 | 120.6 | 12.38 | -3.82 | 4.26 | 41.86 | -4.74 | -216.0 | -205.81 | 0.06 | 0 | 0 | 5.71 | 1630.3 | 198.95 | 3.82 | -4.02 | -42.03 | 0 | 0 | 0 | 14.95 | -5.3 | -42.42 | 5.01 | 13.09 | 16.24 | 4.12 | 6.19 | 7.29 | 1.66 | 43.1 | 62.75 | 0.02 | 0.0 | 0.0 | 164.31 | 92.46 | -5.44 |
| 23Q3 (16) | 4.32 | 142.7 | -38.64 | -3.99 | 24.57 | 29.51 | -1.5 | -164.94 | -982.35 | 0 | 0 | 0 | 0.33 | 109.4 | -76.09 | 3.98 | -24.48 | -29.68 | 0 | 0 | 0 | 15.78 | -30.17 | -23.1 | 4.43 | -3.9 | -14.31 | 3.88 | -5.6 | -18.32 | 1.16 | 1.75 | 19.59 | 0.02 | 0.0 | 0.0 | 85.38 | 152.77 | -30.39 |
| 23Q2 (15) | 1.78 | -67.46 | -29.37 | -5.29 | 12.56 | 17.86 | 2.31 | 1825.0 | -45.52 | 0 | 0 | 0 | -3.51 | -505.17 | 10.46 | 5.27 | -12.17 | -17.91 | 0 | 0 | 0 | 22.60 | -7.99 | 5.64 | 4.61 | 5.49 | -20.24 | 4.11 | 11.68 | -15.43 | 1.14 | 1.79 | 18.75 | 0.02 | 0.0 | 0.0 | 33.78 | -70.24 | -21.73 |
| 23Q1 (14) | 5.47 | -35.5 | 16.63 | -6.05 | 7.91 | 10.9 | 0.12 | 107.74 | -91.78 | 0 | 0 | 0 | -0.58 | -130.37 | 72.38 | 6.0 | -8.95 | -11.37 | 0 | 0 | 0 | 24.56 | -5.38 | 10.5 | 4.37 | 1.39 | -23.33 | 3.68 | -4.17 | -23.49 | 1.12 | 9.8 | 16.67 | 0.02 | 0.0 | 0.0 | 113.49 | -34.69 | 40.1 |
| 22Q4 (13) | 8.48 | 20.45 | 53.35 | -6.57 | -16.08 | -0.31 | -1.55 | -1011.76 | -212.32 | 0 | 0 | -100.0 | 1.91 | 38.41 | 287.25 | 6.59 | 16.43 | 1.7 | 0 | 0 | 0 | 25.96 | 26.47 | 25.85 | 4.31 | -16.63 | -9.26 | 3.84 | -19.16 | -7.25 | 1.02 | 5.15 | 24.39 | 0.02 | 0.0 | 100.0 | 173.77 | 41.68 | 56.17 |
| 22Q3 (12) | 7.04 | 179.37 | 38.86 | -5.66 | 12.11 | -16.7 | 0.17 | -95.99 | 113.93 | 0 | 0 | -100.0 | 1.38 | 135.2 | 527.27 | 5.66 | -11.84 | 19.66 | 0 | 0 | 0 | 20.52 | -4.07 | 29.6 | 5.17 | -10.55 | 11.9 | 4.75 | -2.26 | 21.48 | 0.97 | 1.04 | 21.25 | 0.02 | 0.0 | 100.0 | 122.65 | 184.23 | 14.18 |
| 22Q2 (11) | 2.52 | -46.27 | 77.46 | -6.44 | 5.15 | -23.61 | 4.24 | 190.41 | 21.49 | 0 | 0 | 0 | -3.92 | -86.67 | -3.43 | 6.42 | -5.17 | 22.99 | 0 | 0 | 0 | 21.39 | -3.75 | 11.51 | 5.78 | 1.4 | 11.37 | 4.86 | 1.04 | 12.24 | 0.96 | 0.0 | 17.07 | 0.02 | 0.0 | 100.0 | 43.15 | -46.73 | 56.8 |
| 22Q1 (10) | 4.69 | -15.19 | 112.22 | -6.79 | -3.66 | -121.9 | 1.46 | 5.8 | 294.59 | 0 | -100.0 | 0 | -2.1 | -105.88 | -147.06 | 6.77 | 4.48 | 127.18 | 0 | 0 | 0 | 22.23 | 7.77 | 71.09 | 5.7 | 20.0 | 26.11 | 4.81 | 16.18 | 27.25 | 0.96 | 17.07 | 31.51 | 0.02 | 100.0 | 100.0 | 81.00 | -27.2 | 65.67 |
| 21Q4 (9) | 5.53 | 9.07 | 39.65 | -6.55 | -35.05 | -193.72 | 1.38 | 213.11 | 200.0 | 0.2 | 100.0 | 0 | -1.02 | -563.64 | -158.96 | 6.48 | 37.0 | 216.1 | 0 | 0 | 0 | 20.62 | 30.24 | 111.47 | 4.75 | 2.81 | 29.08 | 4.14 | 5.88 | 26.99 | 0.82 | 2.5 | 12.33 | 0.01 | 0.0 | 0.0 | 111.27 | 3.59 | 12.39 |
| 21Q3 (8) | 5.07 | 257.04 | 72.45 | -4.85 | 6.91 | -67.82 | -1.22 | -134.96 | -1625.0 | 0.1 | 0 | 0 | 0.22 | 105.8 | 340.0 | 4.73 | -9.39 | 63.67 | 0 | 0 | 0 | 15.84 | -17.46 | 1.86 | 4.62 | -10.98 | 32.0 | 3.91 | -9.7 | 34.36 | 0.8 | -2.44 | 9.59 | 0.01 | 0.0 | 0.0 | 107.42 | 290.33 | 33.36 |
| 21Q2 (7) | 1.42 | -35.75 | -53.14 | -5.21 | -70.26 | -121.7 | 3.49 | 843.24 | 994.87 | 0 | 0 | 0 | -3.79 | -345.88 | -657.35 | 5.22 | 75.17 | 196.59 | 0 | 0 | 100.0 | 19.18 | 47.68 | 100.45 | 5.19 | 14.82 | 54.93 | 4.33 | 14.55 | 51.93 | 0.82 | 12.33 | 12.33 | 0.01 | 0.0 | 0.0 | 27.52 | -43.72 | -67.39 |
| 21Q1 (6) | 2.21 | -44.19 | -47.26 | -3.06 | -37.22 | -75.86 | 0.37 | -19.57 | 119.58 | 0 | 0 | -100.0 | -0.85 | -149.13 | -134.69 | 2.98 | 45.37 | 71.26 | 0 | 0 | 0 | 12.99 | 33.2 | 47.67 | 4.52 | 22.83 | 39.94 | 3.78 | 15.95 | 39.48 | 0.73 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 48.89 | -50.61 | -59.74 |
| 20Q4 (5) | 3.96 | 34.69 | -36.54 | -2.23 | 22.84 | 52.04 | 0.46 | 475.0 | 128.93 | 0 | 0 | 0 | 1.73 | 3360.0 | 8.81 | 2.05 | -29.07 | -53.51 | 0 | 0 | 0 | 9.75 | -37.27 | -54.91 | 3.68 | 5.14 | 32.37 | 3.26 | 12.03 | 28.85 | 0.73 | 0.0 | 5.8 | 0.01 | 0.0 | -50.0 | 99.00 | 22.91 | -48.6 |
| 20Q3 (4) | 2.94 | -2.97 | 0.0 | -2.89 | -22.98 | 0.0 | 0.08 | 120.51 | 0.0 | 0 | 0 | 0.0 | 0.05 | -92.65 | 0.0 | 2.89 | 64.2 | 0.0 | 0 | 100.0 | 0.0 | 15.55 | 62.44 | 0.0 | 3.5 | 4.48 | 0.0 | 2.91 | 2.11 | 0.0 | 0.73 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 80.55 | -4.57 | 0.0 |
| 20Q2 (3) | 3.03 | -27.68 | 0.0 | -2.35 | -35.06 | 0.0 | -0.39 | 79.37 | 0.0 | 0 | -100.0 | 0.0 | 0.68 | -72.24 | 0.0 | 1.76 | 1.15 | 0.0 | -0.57 | 0 | 0.0 | 9.57 | 8.79 | 0.0 | 3.35 | 3.72 | 0.0 | 2.85 | 5.17 | 0.0 | 0.73 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 84.40 | -30.51 | 0.0 |
| 20Q1 (2) | 4.19 | -32.85 | 0.0 | -1.74 | 62.58 | 0.0 | -1.89 | -18.87 | 0.0 | 0.01 | 0 | 0.0 | 2.45 | 54.09 | 0.0 | 1.74 | -60.54 | 0.0 | 0 | 0 | 0.0 | 8.80 | -59.33 | 0.0 | 3.23 | 16.19 | 0.0 | 2.71 | 7.11 | 0.0 | 0.73 | 5.8 | 0.0 | 0.01 | -50.0 | 0.0 | 121.45 | -36.94 | 0.0 |
| 19Q4 (1) | 6.24 | 0.0 | 0.0 | -4.65 | 0.0 | 0.0 | -1.59 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.59 | 0.0 | 0.0 | 4.41 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 21.63 | 0.0 | 0.0 | 2.78 | 0.0 | 0.0 | 2.53 | 0.0 | 0.0 | 0.69 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 192.59 | 0.0 | 0.0 |
