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) | 4.5 | -45.39 | -7.38 | 0 | -1.77 | 0 | -0.1 | 0 | -2.88 | 0 | 1.53 | -57.5 | -0.07 | 0 | 9.82 | -49.64 | 5.25 | -12.06 | 4.69 | 19.64 | 0.74 | -5.13 | 0.11 | 83.33 | 81.23 | -53.08 |
| 2022 (9) | 8.24 | 69.2 | 1.07 | 0 | -3.46 | 0 | 0.15 | 0 | 9.31 | 1211.27 | 3.6 | 195.08 | -0.04 | 0 | 19.50 | 209.63 | 5.97 | 14.37 | 3.92 | -59.5 | 0.78 | -4.88 | 0.06 | -57.14 | 173.11 | 278.21 |
| 2021 (8) | 4.87 | 13.52 | -4.16 | 0 | -3.54 | 0 | -0.14 | 0 | 0.71 | -74.28 | 1.22 | -20.26 | -0.1 | 0 | 6.30 | -34.26 | 5.22 | 2.76 | 9.68 | 84.73 | 0.82 | -2.38 | 0.14 | 100.0 | 45.77 | -34.38 |
| 2020 (7) | 4.29 | -30.36 | -1.53 | 0 | -3.54 | 0 | 0 | 0 | 2.76 | -47.63 | 1.53 | 54.55 | -0.1 | 0 | 9.58 | 60.55 | 5.08 | 11.65 | 5.24 | 31.0 | 0.84 | -8.7 | 0.07 | -12.5 | 69.76 | -43.38 |
| 2019 (6) | 6.16 | 34.5 | -0.89 | 0 | -3.38 | 0 | -0.25 | 0 | 5.27 | 24.29 | 0.99 | 59.68 | -0.06 | 0 | 5.97 | 77.48 | 4.55 | -5.99 | 4.0 | 1.27 | 0.92 | -10.68 | 0.08 | 700.0 | 123.20 | 34.23 |
| 2018 (5) | 4.58 | 114.02 | -0.34 | 0 | -5.38 | 0 | -0.01 | 0 | 4.24 | 311.65 | 0.62 | -43.12 | 0 | 0 | 3.36 | -49.6 | 4.84 | 8.76 | 3.95 | 16.52 | 1.03 | -9.65 | 0.01 | -66.67 | 91.78 | 95.58 |
| 2017 (4) | 2.14 | -51.03 | -1.11 | 0 | -2.38 | 0 | -0.28 | 0 | 1.03 | -72.16 | 1.09 | 81.67 | 0 | 0 | 6.67 | 73.66 | 4.45 | -1.33 | 3.39 | -3.14 | 1.14 | 9.62 | 0.03 | -40.0 | 46.93 | -50.71 |
| 2016 (3) | 4.37 | -25.68 | -0.67 | 0 | -2.39 | 0 | -0.06 | 0 | 3.7 | -11.48 | 0.6 | -63.64 | -0.06 | 0 | 3.84 | -57.35 | 4.51 | -6.43 | 3.5 | -16.47 | 1.04 | 2.97 | 0.05 | -28.57 | 95.21 | -14.67 |
| 2015 (2) | 5.88 | -1.18 | -1.7 | 0 | -3.34 | 0 | -0.03 | 0 | 4.18 | -10.3 | 1.65 | 25.0 | -0.08 | 0 | 9.01 | 47.04 | 4.82 | -14.08 | 4.19 | -15.52 | 1.01 | 9.78 | 0.07 | 0.0 | 111.57 | 11.57 |
| 2014 (1) | 5.95 | 20.93 | -1.29 | 0 | -4.65 | 0 | 0.27 | 0 | 4.66 | 50.81 | 1.32 | -21.43 | -0.05 | 0 | 6.13 | -33.68 | 5.61 | 16.88 | 4.96 | 13.5 | 0.92 | 9.52 | 0.07 | 40.0 | 100.00 | 6.91 |
| 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) | 1.3 | 176.6 | 22.64 | -1.31 | -166.84 | 42.54 | -0.26 | 93.3 | 82.31 | -0.04 | -166.67 | -233.33 | -0.01 | -100.41 | 99.18 | 0.2 | 53.85 | -37.5 | -0.01 | -200.0 | 0 | 5.49 | 53.42 | -31.49 | 1.07 | 0.0 | -19.55 | 1.03 | 9.57 | -16.94 | 0.23 | 0.0 | 27.78 | 0.02 | 100.0 | 0.0 | 101.56 | 154.99 | 37.97 |
| 24Q2 (19) | 0.47 | -75.65 | 38.24 | 1.96 | 416.13 | 361.33 | -3.88 | -1942.11 | -3427.27 | 0.06 | 150.0 | 126.09 | 2.43 | 85.5 | 692.68 | 0.13 | -82.67 | -67.5 | 0.01 | 200.0 | -66.67 | 3.58 | -83.91 | -64.55 | 1.07 | 2.88 | -23.02 | 0.94 | -4.08 | -23.58 | 0.23 | 4.55 | 27.78 | 0.01 | -66.67 | -66.67 | 39.83 | -74.62 | 68.69 |
| 24Q1 (18) | 1.93 | 27.81 | 22.15 | -0.62 | 38.0 | 81.44 | -0.19 | 0.0 | 0 | -0.12 | -140.0 | -180.0 | 1.31 | 156.86 | 174.43 | 0.75 | 82.93 | 92.31 | -0.01 | 87.5 | 50.0 | 22.26 | 123.64 | 100.3 | 1.04 | -25.18 | -8.77 | 0.98 | -23.44 | 4.26 | 0.22 | 15.79 | 15.79 | 0.03 | 0.0 | 0.0 | 156.91 | 55.87 | 15.2 |
| 23Q4 (17) | 1.51 | 42.45 | -23.35 | -1.0 | 56.14 | 45.05 | -0.19 | 87.07 | 0 | -0.05 | -266.67 | 44.44 | 0.51 | 141.8 | 240.0 | 0.41 | 28.12 | -19.61 | -0.08 | 0 | -100.0 | 9.95 | 24.08 | -17.85 | 1.39 | 4.51 | -1.42 | 1.28 | 3.23 | 7.56 | 0.19 | 5.56 | 0.0 | 0.03 | 50.0 | 50.0 | 100.67 | 36.75 | -28.46 |
| 23Q3 (16) | 1.06 | 211.76 | -58.75 | -2.28 | -204.0 | -362.07 | -1.47 | -1236.36 | 57.51 | 0.03 | 113.04 | 118.75 | -1.22 | -197.56 | -135.47 | 0.32 | -20.0 | -65.22 | 0 | -100.0 | -100.0 | 8.02 | -20.6 | -59.46 | 1.33 | -4.32 | -21.76 | 1.24 | 0.81 | 12.73 | 0.18 | 0.0 | -5.26 | 0.02 | -33.33 | 100.0 | 73.61 | 211.76 | -62.76 |
| 23Q2 (15) | 0.34 | -78.48 | -84.04 | -0.75 | 77.54 | -159.52 | -0.11 | 0 | 0 | -0.23 | -253.33 | -150.0 | -0.41 | 76.7 | -112.09 | 0.4 | 2.56 | -59.6 | 0.03 | 250.0 | 400.0 | 10.10 | -9.09 | -48.47 | 1.39 | 21.93 | -10.32 | 1.23 | 30.85 | 167.39 | 0.18 | -5.26 | -5.26 | 0.03 | 0.0 | 0.0 | 23.61 | -82.67 | -92.46 |
| 23Q1 (14) | 1.58 | -19.8 | 0.0 | -3.34 | -83.52 | -545.33 | 0 | 0 | 0 | 0.15 | 266.67 | 350.0 | -1.76 | -1273.33 | -175.54 | 0.39 | -23.53 | -67.23 | -0.02 | 50.0 | 0 | 11.11 | -8.28 | -57.52 | 1.14 | -19.15 | -12.98 | 0.94 | -21.01 | -19.66 | 0.19 | 0.0 | -9.52 | 0.03 | 50.0 | 200.0 | 136.21 | -3.2 | 19.83 |
| 22Q4 (13) | 1.97 | -23.35 | 18.67 | -1.82 | -309.2 | -1400.0 | 0 | 100.0 | 0 | -0.09 | 43.75 | 57.14 | 0.15 | -95.64 | -91.67 | 0.51 | -44.57 | 168.42 | -0.04 | -500.0 | -33.33 | 12.11 | -38.77 | 226.44 | 1.41 | -17.06 | 9.3 | 1.19 | 8.18 | -30.81 | 0.19 | 0.0 | -9.52 | 0.02 | 100.0 | -66.67 | 140.71 | -28.82 | 68.69 |
| 22Q3 (12) | 2.57 | 20.66 | 295.38 | 0.87 | -30.95 | 231.82 | -3.46 | 0 | 2.26 | -0.16 | -134.78 | -1700.0 | 3.44 | 1.47 | 34500.0 | 0.92 | -7.07 | 2.22 | 0.01 | 200.0 | 133.33 | 19.78 | 0.92 | 11.46 | 1.7 | 9.68 | 34.92 | 1.1 | 139.13 | 130.39 | 0.19 | 0.0 | -5.0 | 0.01 | -66.67 | -66.67 | 197.69 | -36.89 | 0 |
| 22Q2 (11) | 2.13 | 34.81 | -47.54 | 1.26 | 68.0 | 135.8 | 0 | 0 | 0 | 0.46 | 866.67 | 475.0 | 3.39 | 45.49 | 527.78 | 0.99 | -16.81 | 0 | -0.01 | 0 | 50.0 | 19.60 | -25.04 | 0 | 1.55 | 18.32 | 49.04 | 0.46 | -60.68 | -95.55 | 0.19 | -9.52 | -9.52 | 0.03 | 200.0 | 50.0 | 313.24 | 175.57 | 714.72 |
| 22Q1 (10) | 1.58 | -4.82 | 206.04 | 0.75 | 435.71 | 725.0 | 0 | 0 | 0 | -0.06 | 71.43 | -200.0 | 2.33 | 29.44 | 244.72 | 1.19 | 526.32 | 750.0 | 0 | 100.0 | 100.0 | 26.15 | 604.78 | 677.14 | 1.31 | 1.55 | -19.63 | 1.17 | -31.98 | -7.14 | 0.21 | 0.0 | 0.0 | 0.01 | -83.33 | -50.0 | 113.67 | 36.27 | 213.67 |
| 21Q4 (9) | 1.66 | 155.38 | -37.83 | 0.14 | 121.21 | -88.24 | 0 | 100.0 | 0 | -0.21 | -2200.0 | 0 | 1.8 | 18100.0 | -53.37 | 0.19 | -78.89 | -47.22 | -0.03 | 0.0 | 57.14 | 3.71 | -79.1 | -56.5 | 1.29 | 2.38 | -5.15 | 1.72 | 147.51 | -30.36 | 0.21 | 5.0 | 0.0 | 0.06 | 100.0 | 200.0 | 83.42 | 0 | -15.65 |
| 21Q3 (8) | 0.65 | -83.99 | 150.0 | -0.66 | 81.25 | 42.61 | -3.54 | 0 | 0.0 | 0.01 | -87.5 | 107.14 | -0.01 | -101.85 | 99.59 | 0.9 | 0 | 462.5 | -0.03 | -50.0 | 0 | 17.75 | 0 | 343.79 | 1.26 | 21.15 | -10.64 | -3.62 | -135.04 | -520.93 | 0.2 | -4.76 | 0.0 | 0.03 | 50.0 | 200.0 | 0.00 | -100.0 | 100.0 |
| 21Q2 (7) | 4.06 | 372.48 | 269.09 | -3.52 | -2833.33 | -153.24 | 0 | 0 | 0 | 0.08 | 500.0 | 214.29 | 0.54 | 133.54 | 286.21 | 0 | -100.0 | -100.0 | -0.02 | 0.0 | 0 | -0.00 | -100.0 | -100.0 | 1.04 | -36.2 | 6.12 | 10.33 | 719.84 | 1175.31 | 0.21 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | 38.45 | 138.45 | -64.0 |
| 21Q1 (6) | -1.49 | -155.81 | -185.63 | -0.12 | -110.08 | 14.29 | 0 | 0 | 0 | -0.02 | 0 | -113.33 | -1.61 | -141.71 | -200.62 | 0.14 | -61.11 | -30.0 | -0.02 | 71.43 | 0.0 | 3.37 | -60.55 | -34.38 | 1.63 | 19.85 | 22.56 | 1.26 | -48.99 | 14.55 | 0.21 | 0.0 | -4.55 | 0.02 | 0.0 | -33.33 | -100.00 | -201.12 | -177.59 |
| 20Q4 (5) | 2.67 | 305.38 | 86.71 | 1.19 | 203.48 | 2480.0 | 0 | 100.0 | 0 | 0 | 100.0 | 100.0 | 3.86 | 257.55 | 179.71 | 0.36 | 125.0 | 100.0 | -0.07 | 0 | -40.0 | 8.53 | 113.27 | 100.0 | 1.36 | -3.55 | 7.09 | 2.47 | 187.21 | 139.81 | 0.21 | 5.0 | -8.7 | 0.02 | 100.0 | -33.33 | 98.89 | 181.39 | -10.79 |
| 20Q3 (4) | -1.3 | -218.18 | 0.0 | -1.15 | 17.27 | 0.0 | -3.54 | 0 | 0.0 | -0.14 | -100.0 | 0.0 | -2.45 | -744.83 | 0.0 | 0.16 | -79.22 | 0.0 | 0 | 0 | 0.0 | 4.00 | -80.0 | 0.0 | 1.41 | 43.88 | 0.0 | 0.86 | 6.17 | 0.0 | 0.2 | -4.76 | 0.0 | 0.01 | 0.0 | 0.0 | -121.50 | -213.76 | 0.0 |
| 20Q2 (3) | 1.1 | -36.78 | 0.0 | -1.39 | -892.86 | 0.0 | 0 | 0 | 0.0 | -0.07 | -146.67 | 0.0 | -0.29 | -118.12 | 0.0 | 0.77 | 285.0 | 0.0 | 0 | 100.0 | 0.0 | 20.00 | 290.0 | 0.0 | 0.98 | -26.32 | 0.0 | 0.81 | -26.36 | 0.0 | 0.21 | -4.55 | 0.0 | 0.01 | -66.67 | 0.0 | 106.80 | -17.14 | 0.0 |
| 20Q1 (2) | 1.74 | 21.68 | 0.0 | -0.14 | -180.0 | 0.0 | 0 | 0 | 0.0 | 0.15 | 225.0 | 0.0 | 1.6 | 15.94 | 0.0 | 0.2 | 11.11 | 0.0 | -0.02 | 60.0 | 0.0 | 5.13 | 20.23 | 0.0 | 1.33 | 4.72 | 0.0 | 1.1 | 6.8 | 0.0 | 0.22 | -4.35 | 0.0 | 0.03 | 0.0 | 0.0 | 128.89 | 16.27 | 0.0 |
| 19Q4 (1) | 1.43 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | 1.38 | 0.0 | 0.0 | 0.18 | 0.0 | 0.0 | -0.05 | 0.0 | 0.0 | 4.27 | 0.0 | 0.0 | 1.27 | 0.0 | 0.0 | 1.03 | 0.0 | 0.0 | 0.23 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 110.85 | 0.0 | 0.0 |
