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) | 2.31 | -70.16 | -2.33 | 0 | -3.41 | 0 | 0.27 | 0 | -0.02 | 0 | 2.68 | 10.29 | 0 | 0 | 8.41 | 12.99 | 3.14 | -22.47 | 2.87 | -18.7 | 4.54 | 4.61 | 0.07 | 16.67 | 30.88 | -68.36 |
| 2022 (9) | 7.74 | 51.76 | -2.54 | 0 | -3.15 | 0 | 0 | 0 | 5.2 | 18.18 | 2.43 | -22.61 | 0 | 0 | 7.44 | -34.51 | 4.05 | 40.14 | 3.53 | 45.27 | 4.34 | 15.73 | 0.06 | -14.29 | 97.60 | 19.61 |
| 2021 (8) | 5.1 | -46.09 | -0.7 | 0 | -4.13 | 0 | 0 | 0 | 4.4 | -62.96 | 3.14 | 74.44 | 0 | 0 | 11.37 | 94.72 | 2.89 | -23.14 | 2.43 | -13.83 | 3.75 | -2.34 | 0.07 | -22.22 | 81.60 | -41.78 |
| 2020 (7) | 9.46 | 19.9 | 2.42 | 0 | -4.45 | 0 | 0.16 | -51.52 | 11.88 | 71.92 | 1.8 | 74.76 | 0 | 0 | 5.84 | 63.99 | 3.76 | 40.82 | 2.82 | 29.95 | 3.84 | -3.27 | 0.09 | -25.0 | 140.15 | 11.19 |
| 2019 (6) | 7.89 | -35.96 | -0.98 | 0 | -15.72 | 0 | 0.33 | 32.0 | 6.91 | -25.86 | 1.03 | -16.26 | 0 | 0 | 3.56 | 2.0 | 2.67 | -52.15 | 2.17 | -51.02 | 3.97 | 0.51 | 0.12 | 20.0 | 126.04 | -13.25 |
| 2018 (5) | 12.32 | 26.75 | -3.0 | 0 | -6.27 | 0 | 0.25 | 92.31 | 9.32 | 74.21 | 1.23 | -69.4 | 0 | 0 | 3.49 | -69.47 | 5.58 | -0.18 | 4.43 | 4.98 | 3.95 | -6.62 | 0.1 | 11.11 | 145.28 | 27.65 |
| 2017 (4) | 9.72 | -41.62 | -4.37 | 0 | -3.14 | 0 | 0.13 | -88.5 | 5.35 | -63.43 | 4.02 | -10.07 | 0 | 0 | 11.43 | 3.11 | 5.59 | -35.6 | 4.22 | -35.96 | 4.23 | -2.76 | 0.09 | 0.0 | 113.82 | -24.6 |
| 2016 (3) | 16.65 | 59.33 | -2.02 | 0 | -1.38 | 0 | 1.13 | 1030.0 | 14.63 | 1348.51 | 4.47 | -31.96 | 0 | 0 | 11.09 | -33.25 | 8.68 | 15.73 | 6.59 | 3.78 | 4.35 | -7.64 | 0.09 | -18.18 | 150.95 | 61.35 |
| 2015 (2) | 10.45 | 17.68 | -9.44 | 0 | 3.06 | 0 | 0.1 | -87.65 | 1.01 | 0 | 6.57 | -35.46 | 0 | 0 | 16.61 | -33.13 | 7.5 | 34.17 | 6.35 | 31.2 | 4.71 | 2.84 | 0.11 | 0.0 | 93.55 | 0.4 |
| 2014 (1) | 8.88 | -5.43 | -10.07 | 0 | -2.22 | 0 | 0.81 | 1250.0 | -1.19 | 0 | 10.18 | -16.97 | 0 | 0 | 24.84 | 3.09 | 5.59 | -60.01 | 4.84 | -61.98 | 4.58 | 4.57 | 0.11 | 10.0 | 93.18 | 70.78 |
| 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) | 0.75 | 102.7 | -39.52 | -0.99 | -125.0 | -43.48 | -2.11 | -1306.67 | 32.15 | 0.4 | 0 | 0 | -0.24 | -242.86 | -143.64 | 0.98 | 127.91 | 50.77 | 0 | 0 | 0 | 13.54 | 139.87 | 37.44 | 0.32 | -54.93 | 18.52 | 0.27 | -64.0 | -12.9 | 1.21 | 1.68 | 8.04 | 0.02 | 0.0 | 0.0 | 50.00 | 164.86 | -41.53 |
| 24Q2 (19) | 0.37 | -90.36 | 124.83 | -0.44 | 52.17 | -100.0 | -0.15 | 6.25 | -25.0 | 0 | 0 | 0 | -0.07 | -102.4 | 95.91 | 0.43 | -52.22 | -39.44 | 0 | 0 | 0 | 5.64 | -44.64 | -39.99 | 0.71 | -53.29 | 51.06 | 0.75 | -46.43 | 31.58 | 1.19 | 1.71 | 5.31 | 0.02 | 0.0 | 100.0 | 18.88 | -87.27 | 121.66 |
| 24Q1 (18) | 3.84 | 562.07 | 94.92 | -0.92 | -21.05 | -39.39 | -0.16 | 42.86 | -260.0 | 0 | 0 | 0 | 2.92 | 1722.22 | 122.9 | 0.9 | 34.33 | 36.36 | 0 | 0 | 0 | 10.19 | 70.84 | 0.07 | 1.52 | -20.83 | 210.2 | 1.4 | -10.83 | 233.33 | 1.17 | 1.74 | 2.63 | 0.02 | 0.0 | 100.0 | 148.26 | 600.41 | 18.16 |
| 23Q4 (17) | 0.58 | -53.23 | -44.76 | -0.76 | -10.14 | 7.32 | -0.28 | 91.0 | -207.69 | 0 | 0 | 0 | -0.18 | -132.73 | -178.26 | 0.67 | 3.08 | -17.28 | 0 | 0 | 0 | 5.97 | -39.42 | -25.17 | 1.92 | 611.11 | 52.38 | 1.57 | 406.45 | 53.92 | 1.15 | 2.68 | 0.0 | 0.02 | 0.0 | 0.0 | 21.17 | -75.25 | -55.85 |
| 23Q3 (16) | 1.24 | 183.22 | -57.97 | -0.69 | -213.64 | -72.5 | -3.11 | -2491.67 | 12.89 | 0 | 0 | 0 | 0.55 | 132.16 | -78.43 | 0.65 | -8.45 | 71.05 | 0 | 0 | 0 | 9.85 | 4.73 | 82.72 | 0.27 | -42.55 | -52.63 | 0.31 | -45.61 | -49.18 | 1.12 | -0.88 | -3.45 | 0.02 | 100.0 | 0.0 | 85.52 | 198.14 | -48.11 |
| 23Q2 (15) | -1.49 | -175.63 | -162.61 | -0.22 | 66.67 | 57.69 | -0.12 | -220.0 | -1100.0 | 0 | 0 | 0 | -1.71 | -230.53 | -191.94 | 0.71 | 7.58 | 42.0 | 0 | 0 | 0 | 9.40 | -7.67 | 51.59 | 0.47 | -4.08 | -65.19 | 0.57 | 35.71 | -50.0 | 1.13 | -0.88 | 3.67 | 0.01 | 0.0 | 0.0 | -87.13 | -169.44 | -182.01 |
| 23Q1 (14) | 1.97 | 87.62 | 45.93 | -0.66 | 19.51 | 16.46 | 0.1 | -61.54 | -37.5 | 0 | 0 | 0 | 1.31 | 469.57 | 133.93 | 0.66 | -18.52 | -10.81 | 0 | 0 | 0 | 10.19 | 27.75 | 1.58 | 0.49 | -61.11 | -44.32 | 0.42 | -58.82 | -45.45 | 1.14 | -0.87 | 21.28 | 0.01 | -50.0 | 0.0 | 125.48 | 161.71 | 59.87 |
| 22Q4 (13) | 1.05 | -64.41 | -41.34 | -0.82 | -105.0 | -148.81 | 0.26 | 107.28 | 966.67 | 0 | 0 | 100.0 | 0.23 | -90.98 | -93.37 | 0.81 | 113.16 | -6.9 | 0 | 0 | 0 | 7.97 | 47.91 | -34.11 | 1.26 | 121.05 | 103.23 | 1.02 | 67.21 | 88.89 | 1.15 | -0.86 | 23.66 | 0.02 | 0.0 | 0.0 | 47.95 | -70.91 | -60.09 |
| 22Q3 (12) | 2.95 | 23.95 | 96.67 | -0.4 | 23.08 | 53.49 | -3.57 | -35600.0 | 18.31 | 0 | 0 | -100.0 | 2.55 | 37.1 | 298.44 | 0.38 | -24.0 | -57.3 | 0 | 0 | 0 | 5.39 | -13.11 | -60.39 | 0.57 | -57.78 | 850.0 | 0.61 | -46.49 | 577.78 | 1.16 | 6.42 | 24.73 | 0.02 | 100.0 | 0.0 | 164.80 | 55.11 | 14.26 |
| 22Q2 (11) | 2.38 | 76.3 | 277.78 | -0.52 | 34.18 | -620.0 | -0.01 | -106.25 | 75.0 | 0 | 0 | 0 | 1.86 | 232.14 | 154.79 | 0.5 | -32.43 | -7.41 | 0 | 0 | 0 | 6.20 | -38.13 | -14.07 | 1.35 | 53.41 | 21.62 | 1.14 | 48.05 | 25.27 | 1.09 | 15.96 | 17.2 | 0.01 | 0.0 | -50.0 | 106.25 | 35.37 | 213.69 |
| 22Q1 (10) | 1.35 | -24.58 | 15.38 | -0.79 | -147.02 | 51.23 | 0.16 | 633.33 | -48.39 | 0 | 100.0 | -100.0 | 0.56 | -83.86 | 224.44 | 0.74 | -14.94 | -12.94 | 0 | 0 | 0 | 10.03 | -17.13 | -24.38 | 0.88 | 41.94 | -20.0 | 0.77 | 42.59 | -14.44 | 0.94 | 1.08 | -1.05 | 0.01 | -50.0 | -50.0 | 78.49 | -34.67 | 25.45 |
| 21Q4 (9) | 1.79 | 19.33 | -45.76 | 1.68 | 295.35 | -12.04 | -0.03 | 99.31 | 98.72 | -0.02 | -300.0 | -116.67 | 3.47 | 442.19 | -33.4 | 0.87 | -2.25 | 47.46 | 0 | 0 | 0 | 12.10 | -11.08 | 79.25 | 0.62 | 933.33 | 195.24 | 0.54 | 500.0 | 575.0 | 0.93 | 0.0 | -2.11 | 0.02 | 0.0 | 0.0 | 120.13 | -16.71 | -61.78 |
| 21Q3 (8) | 1.5 | 138.1 | -39.52 | -0.86 | -960.0 | -19.44 | -4.37 | -10825.0 | -82.85 | 0.01 | 0 | 0.0 | 0.64 | -12.33 | -63.64 | 0.89 | 64.81 | 111.9 | 0 | 0 | 0 | 13.61 | 88.5 | 145.6 | 0.06 | -94.59 | -94.12 | 0.09 | -90.11 | -88.16 | 0.93 | 0.0 | -3.12 | 0.02 | 0.0 | 0.0 | 144.23 | 325.82 | 1.19 |
| 21Q2 (7) | 0.63 | -46.15 | -39.42 | 0.1 | 106.17 | 147.62 | -0.04 | -112.9 | -112.5 | 0 | -100.0 | -100.0 | 0.73 | 262.22 | -12.05 | 0.54 | -36.47 | 12.5 | 0 | 0 | 0 | 7.22 | -45.56 | 36.56 | 1.11 | 0.91 | -46.63 | 0.91 | 1.11 | -43.83 | 0.93 | -2.11 | -3.12 | 0.02 | 0.0 | -33.33 | 33.87 | -45.86 | -15.0 |
| 21Q1 (6) | 1.17 | -64.55 | -55.68 | -1.62 | -184.82 | -212.5 | 0.31 | 113.19 | 1133.33 | 0.01 | -91.67 | -50.0 | -0.45 | -108.64 | -111.03 | 0.85 | 44.07 | 165.62 | 0 | 0 | 0 | 13.26 | 96.44 | 125.01 | 1.1 | 423.81 | 144.44 | 0.9 | 1025.0 | 157.14 | 0.95 | 0.0 | -2.06 | 0.02 | 0.0 | -33.33 | 62.57 | -80.09 | -68.01 |
| 20Q4 (5) | 3.3 | 33.06 | 115.69 | 1.91 | 365.28 | 208.06 | -2.35 | 1.67 | -803.85 | 0.12 | 1100.0 | 123.53 | 5.21 | 196.02 | 142.33 | 0.59 | 40.48 | 68.57 | 0 | 0 | 0 | 6.75 | 21.83 | 58.16 | 0.21 | -79.41 | -63.16 | 0.08 | -89.47 | -83.67 | 0.95 | -1.04 | -2.06 | 0.02 | 0.0 | -33.33 | 314.29 | 120.51 | 206.07 |
| 20Q3 (4) | 2.48 | 138.46 | 0.0 | -0.72 | -242.86 | 0.0 | -2.39 | -846.88 | 0.0 | 0.01 | -92.31 | 0.0 | 1.76 | 112.05 | 0.0 | 0.42 | -12.5 | 0.0 | 0 | 0 | 0.0 | 5.54 | 4.82 | 0.0 | 1.02 | -50.96 | 0.0 | 0.76 | -53.09 | 0.0 | 0.96 | 0.0 | 0.0 | 0.02 | -33.33 | 0.0 | 142.53 | 257.69 | 0.0 |
| 20Q2 (3) | 1.04 | -60.61 | 0.0 | -0.21 | -114.58 | 0.0 | 0.32 | 1166.67 | 0.0 | 0.13 | 550.0 | 0.0 | 0.83 | -79.66 | 0.0 | 0.48 | 50.0 | 0.0 | 0 | 0 | 0.0 | 5.29 | -10.3 | 0.0 | 2.08 | 362.22 | 0.0 | 1.62 | 362.86 | 0.0 | 0.96 | -1.03 | 0.0 | 0.03 | 0.0 | 0.0 | 39.85 | -79.62 | 0.0 |
| 20Q1 (2) | 2.64 | 72.55 | 0.0 | 1.44 | 132.26 | 0.0 | -0.03 | 88.46 | 0.0 | 0.02 | 103.92 | 0.0 | 4.08 | 89.77 | 0.0 | 0.32 | -8.57 | 0.0 | 0 | 0 | 0.0 | 5.89 | 38.07 | 0.0 | 0.45 | -21.05 | 0.0 | 0.35 | -28.57 | 0.0 | 0.97 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 195.56 | 90.44 | 0.0 |
| 19Q4 (1) | 1.53 | 0.0 | 0.0 | 0.62 | 0.0 | 0.0 | -0.26 | 0.0 | 0.0 | -0.51 | 0.0 | 0.0 | 2.15 | 0.0 | 0.0 | 0.35 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 4.27 | 0.0 | 0.0 | 0.57 | 0.0 | 0.0 | 0.49 | 0.0 | 0.0 | 0.97 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 102.68 | 0.0 | 0.0 |
