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) | 32.78 | -16.76 | -1.61 | 0 | -19.66 | 0 | 1.39 | 0 | 31.17 | -10.99 | 3.75 | -54.49 | 0 | 0 | 6.51 | -38.41 | 28.88 | -23.05 | 27.04 | -33.33 | 2.68 | 20.18 | 0.02 | 0.0 | 110.22 | 19.82 |
| 2022 (9) | 39.38 | 159.42 | -4.36 | 0 | -6.24 | 0 | -7.72 | 0 | 35.02 | 0 | 8.24 | 7.29 | 0 | 0 | 10.57 | -12.75 | 37.53 | 37.98 | 40.56 | 95.66 | 2.23 | 5.19 | 0.02 | 0.0 | 91.99 | 38.59 |
| 2021 (8) | 15.18 | -4.71 | -22.61 | 0 | -3.59 | 0 | 0.16 | -95.7 | -7.43 | 0 | 7.68 | 108.13 | 0 | 0 | 12.11 | 57.56 | 27.2 | 38.63 | 20.73 | 77.94 | 2.12 | 9.28 | 0.02 | 0.0 | 66.38 | -43.29 |
| 2020 (7) | 15.93 | -20.03 | -3.7 | 0 | -5.91 | 0 | 3.72 | 103.28 | 12.23 | -34.39 | 3.69 | 190.55 | 0 | 0 | 7.69 | 194.67 | 19.62 | -2.63 | 11.65 | -25.22 | 1.94 | 10.86 | 0.02 | 100.0 | 117.05 | 1.89 |
| 2019 (6) | 19.92 | 8.44 | -1.28 | 0 | -9.36 | 0 | 1.83 | 0 | 18.64 | 9.97 | 1.27 | -11.19 | 0 | 0 | 2.61 | -19.09 | 20.15 | 15.94 | 15.58 | -12.27 | 1.75 | 24.11 | 0.01 | 0.0 | 114.88 | 19.94 |
| 2018 (5) | 18.37 | 108.04 | -1.42 | 0 | -4.76 | 0 | -0.03 | 0 | 16.95 | 147.08 | 1.43 | -28.14 | 0 | 0 | 3.22 | -33.41 | 17.38 | 4.38 | 17.76 | 95.38 | 1.41 | 0.71 | 0.01 | -50.0 | 95.78 | 14.0 |
| 2017 (4) | 8.83 | -48.12 | -1.97 | 0 | -7.86 | 0 | -0.08 | 0 | 6.86 | -55.6 | 1.99 | 27.56 | 0 | 0 | 4.84 | 38.58 | 16.65 | -17.78 | 9.09 | -42.18 | 1.4 | 9.38 | 0.02 | 0.0 | 84.02 | -15.98 |
| 2016 (3) | 17.02 | -23.88 | -1.57 | 0 | -9.63 | 0 | 0.02 | 0 | 15.45 | -28.31 | 1.56 | 100.0 | 0 | 0 | 3.49 | 101.43 | 20.25 | 0.05 | 15.72 | -18.25 | 1.28 | -3.76 | 0.02 | 0.0 | 100.00 | -7.96 |
| 2015 (2) | 22.36 | 17.75 | -0.81 | 0 | -12.08 | 0 | -0.11 | 0 | 21.55 | 19.19 | 0.78 | -13.33 | 0 | 0 | 1.73 | -17.5 | 20.24 | 12.51 | 19.23 | 6.3 | 1.33 | -3.62 | 0.02 | 0.0 | 108.65 | 11.51 |
| 2014 (1) | 18.99 | 5.09 | -0.91 | 0 | -7.75 | 0 | -0.05 | 0 | 18.08 | 4.81 | 0.9 | 7.14 | 0 | 0 | 2.10 | -5.67 | 17.99 | 20.25 | 18.09 | 29.58 | 1.38 | -5.48 | 0.02 | 0.0 | 97.43 | -16.75 |
| 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) | 16.47 | 131.32 | 71.74 | 7.56 | 529.55 | 204.13 | -13.91 | -3466.67 | 27.25 | 3.96 | 700.0 | 240.93 | 24.03 | 348.32 | 931.33 | 0.24 | -85.54 | -74.19 | 0 | 0 | 0 | 0.93 | -85.88 | -85.75 | 16.12 | 5.02 | 139.17 | 11.55 | -20.67 | 17.62 | 0.83 | 1.22 | 18.57 | 0 | 0 | 0 | 133.04 | 187.38 | 45.94 |
| 24Q2 (19) | 7.12 | -32.13 | 356.41 | -1.76 | -3033.33 | -9.32 | -0.39 | 0.0 | -457.14 | -0.66 | 85.96 | 63.54 | 5.36 | -49.19 | 10820.0 | 1.66 | 49.55 | 9.93 | 0 | 0 | 0 | 6.60 | 15.15 | -42.61 | 15.35 | 51.83 | 152.88 | 14.56 | 4.97 | 103.64 | 0.82 | 5.13 | 20.59 | 0 | 0 | 0 | 46.29 | -35.35 | 132.36 |
| 24Q1 (18) | 10.49 | 7.26 | -11.4 | 0.06 | -96.61 | -98.91 | -0.39 | 0.0 | -333.33 | -4.7 | -188.85 | -761.97 | 10.55 | -8.66 | -39.12 | 1.11 | 81.97 | 58.57 | 0 | 0 | 0 | 5.73 | 75.11 | -5.0 | 10.11 | -5.34 | 87.22 | 13.87 | 152.18 | 202.84 | 0.78 | 5.41 | 36.84 | 0 | 0 | 0 | 71.60 | -54.31 | -68.85 |
| 23Q4 (17) | 9.78 | 1.98 | -41.19 | 1.77 | 124.38 | 162.99 | -0.39 | 97.96 | -123.78 | 5.29 | 288.26 | 46.13 | 11.55 | 395.71 | -16.43 | 0.61 | -34.41 | -52.34 | 0 | 0 | 0 | 3.27 | -49.95 | -49.2 | 10.68 | 58.46 | 6.69 | 5.5 | -43.99 | -17.29 | 0.74 | 5.71 | 29.82 | 0 | 0 | 0 | 156.73 | 71.93 | -31.95 |
| 23Q3 (16) | 9.59 | 514.74 | -5.24 | -7.26 | -350.93 | 35.64 | -19.12 | -27214.29 | -82.79 | -2.81 | -55.25 | 51.22 | 2.33 | 4760.0 | 300.86 | 0.93 | -38.41 | -46.55 | 0 | 0 | 0 | 6.54 | -43.13 | -19.25 | 6.74 | 11.04 | -35.0 | 9.82 | 37.34 | -33.74 | 0.7 | 2.94 | 25.0 | 0 | 0 | 0 | 91.16 | 357.55 | 38.54 |
| 23Q2 (15) | 1.56 | -86.82 | -62.23 | -1.61 | -129.33 | 43.31 | -0.07 | 22.22 | 22.22 | -1.81 | -354.93 | 35.59 | -0.05 | -100.29 | -103.88 | 1.51 | 115.71 | -46.64 | 0 | 0 | 0 | 11.49 | 90.6 | -21.35 | 6.07 | 12.41 | -35.77 | 7.15 | 56.11 | -28.43 | 0.68 | 19.3 | 23.64 | 0 | 0 | 0 | 19.92 | -91.33 | -49.15 |
| 23Q1 (14) | 11.84 | -28.8 | 39.29 | 5.49 | 295.37 | -56.29 | -0.09 | -105.49 | -103.38 | 0.71 | -80.39 | 125.63 | 17.33 | 25.4 | -17.71 | 0.7 | -45.31 | -70.71 | 0 | 0 | 0 | 6.03 | -6.36 | -56.51 | 5.4 | -46.05 | -29.78 | 4.58 | -31.13 | -49.67 | 0.57 | 0.0 | 3.64 | 0 | 0 | -100.0 | 229.90 | -0.19 | 161.28 |
| 22Q4 (13) | 16.63 | 64.33 | 184.76 | -2.81 | 75.09 | 83.64 | 1.64 | 115.68 | 2150.0 | 3.62 | 162.85 | 36100.0 | 13.82 | 1291.38 | 221.87 | 1.28 | -26.44 | -42.08 | 0 | 0 | 0 | 6.44 | -20.44 | -47.06 | 10.01 | -3.47 | 25.28 | 6.65 | -55.13 | 6.57 | 0.57 | 1.79 | 5.56 | 0 | 0 | -100.0 | 230.33 | 250.05 | 167.8 |
| 22Q3 (12) | 10.12 | 145.04 | 89.87 | -11.28 | -297.18 | -575.45 | -10.46 | -11522.22 | -99.24 | -5.76 | -104.98 | -14300.0 | -1.16 | -189.92 | -131.69 | 1.74 | -38.52 | 2.35 | 0 | 0 | 0 | 8.09 | -44.61 | -16.31 | 10.37 | 9.74 | 30.11 | 14.82 | 48.35 | 134.87 | 0.56 | 1.82 | 5.66 | 0 | 0 | 0 | 65.80 | 67.92 | -15.56 |
| 22Q2 (11) | 4.13 | -51.41 | 289.62 | -2.84 | -122.61 | -115.15 | -0.09 | -103.38 | -12.5 | -2.81 | -1.44 | -311.28 | 1.29 | -93.87 | 596.15 | 2.83 | 18.41 | 114.39 | 0 | 0 | 0 | 14.61 | 5.39 | 64.92 | 9.45 | 22.89 | 50.72 | 9.99 | 9.78 | 159.48 | 0.55 | 0.0 | 3.77 | 0 | -100.0 | 0 | 39.18 | -55.47 | 61.91 |
| 22Q1 (10) | 8.5 | 45.55 | 188.14 | 12.56 | 173.11 | 614.75 | 2.66 | 3425.0 | 46.15 | -2.77 | -27800.0 | -142.98 | 21.06 | 285.71 | 4029.41 | 2.39 | 8.14 | -2.05 | 0 | 0 | 0 | 13.86 | 13.98 | -27.45 | 7.69 | -3.75 | 55.04 | 9.1 | 45.83 | 110.16 | 0.55 | 1.85 | 5.77 | 0.01 | 0.0 | 0 | 87.99 | 2.31 | 44.66 |
| 21Q4 (9) | 5.84 | 9.57 | 18.46 | -17.18 | -928.74 | -776.53 | -0.08 | 98.48 | -104.08 | 0.01 | 125.0 | -99.06 | -11.34 | -409.84 | -481.82 | 2.21 | 30.0 | 12.76 | 0 | 0 | 0 | 12.16 | 25.78 | -21.56 | 7.99 | 0.25 | 65.08 | 6.24 | -1.11 | 155.74 | 0.54 | 1.89 | 8.0 | 0.01 | 0 | 0 | 86.01 | 10.38 | -48.71 |
| 21Q3 (8) | 5.33 | 402.83 | -4.65 | -1.67 | -26.52 | -83.52 | -5.25 | -6462.5 | 31.82 | -0.04 | -103.01 | -104.08 | 3.66 | 1507.69 | -21.79 | 1.7 | 28.79 | 86.81 | 0 | 0 | 0 | 9.67 | 9.15 | 27.31 | 7.97 | 27.11 | 64.67 | 6.31 | 63.9 | 113.18 | 0.53 | 0.0 | 10.42 | 0 | 0 | 0 | 77.92 | 221.99 | -52.05 |
| 21Q2 (7) | 1.06 | -64.07 | 260.61 | -1.32 | 45.9 | -193.33 | -0.08 | -104.4 | 0.0 | 1.33 | 216.67 | 1562.5 | -0.26 | -150.98 | 76.58 | 1.32 | -45.9 | 193.33 | 0 | 0 | 0 | 8.86 | -53.64 | 131.91 | 6.27 | 26.41 | 18.75 | 3.85 | -11.09 | 130.54 | 0.53 | 1.92 | 10.42 | 0 | 0 | 0 | 24.20 | -60.21 | 178.84 |
| 21Q1 (6) | 2.95 | -40.16 | -34.15 | -2.44 | -24.49 | -542.11 | 1.82 | -7.14 | 2375.0 | -1.14 | -207.55 | -11500.0 | 0.51 | -82.83 | -87.56 | 2.44 | 24.49 | 559.46 | 0 | 0 | 0 | 19.11 | 23.22 | 499.56 | 4.96 | 2.48 | 6.44 | 4.33 | 77.46 | -5.46 | 0.52 | 4.0 | 8.33 | 0 | 0 | 0 | 60.82 | -63.73 | -31.3 |
| 20Q4 (5) | 4.93 | -11.81 | 2.28 | -1.96 | -115.38 | -1125.0 | 1.96 | 125.45 | 121.47 | 1.06 | 8.16 | 3633.33 | 2.97 | -36.54 | -36.27 | 1.96 | 115.38 | 1052.94 | 0 | 0 | 0 | 15.51 | 104.14 | 1152.36 | 4.84 | 0.0 | -21.43 | 2.44 | -17.57 | -23.27 | 0.5 | 4.17 | 8.7 | 0 | 0 | 0 | 167.69 | 3.19 | 26.64 |
| 20Q3 (4) | 5.59 | 946.97 | 0.0 | -0.91 | -102.22 | 0.0 | -7.7 | -9525.0 | 0.0 | 0.98 | 1125.0 | 0.0 | 4.68 | 521.62 | 0.0 | 0.91 | 102.22 | 0.0 | 0 | 0 | 0.0 | 7.60 | 98.85 | 0.0 | 4.84 | -8.33 | 0.0 | 2.96 | 77.25 | 0.0 | 0.48 | 0.0 | 0.0 | 0 | 0 | 0.0 | 162.50 | 629.36 | 0.0 |
| 20Q2 (3) | -0.66 | -114.73 | 0.0 | -0.45 | -18.42 | 0.0 | -0.08 | 0.0 | 0.0 | 0.08 | 700.0 | 0.0 | -1.11 | -127.07 | 0.0 | 0.45 | 21.62 | 0.0 | 0 | 0 | 0.0 | 3.82 | 19.87 | 0.0 | 5.28 | 13.3 | 0.0 | 1.67 | -63.54 | 0.0 | 0.48 | 0.0 | 0.0 | 0 | 0 | 0.0 | -30.70 | -134.67 | 0.0 |
| 20Q1 (2) | 4.48 | -7.05 | 0.0 | -0.38 | -137.5 | 0.0 | -0.08 | 99.12 | 0.0 | 0.01 | 133.33 | 0.0 | 4.1 | -12.02 | 0.0 | 0.37 | 117.65 | 0.0 | 0 | 0 | 0.0 | 3.19 | 157.39 | 0.0 | 4.66 | -24.35 | 0.0 | 4.58 | 44.03 | 0.0 | 0.48 | 4.35 | 0.0 | 0 | 0 | 0.0 | 88.54 | -33.14 | 0.0 |
| 19Q4 (1) | 4.82 | 0.0 | 0.0 | -0.16 | 0.0 | 0.0 | -9.13 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 4.66 | 0.0 | 0.0 | 0.17 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.24 | 0.0 | 0.0 | 6.16 | 0.0 | 0.0 | 3.18 | 0.0 | 0.0 | 0.46 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 132.42 | 0.0 | 0.0 |
