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) | 8.48 | 63.39 | -0.13 | 0 | -5.88 | 0 | 0.02 | 0 | 8.35 | 72.16 | 0.23 | -34.29 | 0 | 0 | 1.08 | -18.34 | 5.35 | -23.35 | 5.42 | -19.82 | 0.86 | 1.18 | 0.01 | 0.0 | 134.82 | 97.94 |
| 2022 (9) | 5.19 | -33.2 | -0.34 | 0 | -5.39 | 0 | 0 | 0 | 4.85 | -33.83 | 0.35 | -23.91 | 0 | 0 | 1.32 | -23.31 | 6.98 | 10.79 | 6.76 | 15.95 | 0.85 | 4.94 | 0.01 | 0.0 | 68.11 | -41.71 |
| 2021 (8) | 7.77 | 52.95 | -0.44 | 0 | -6.6 | 0 | 0.48 | 380.0 | 7.33 | 54.64 | 0.46 | 15.0 | 0 | 0 | 1.73 | 6.88 | 6.3 | 23.05 | 5.83 | 31.6 | 0.81 | 6.58 | 0.01 | 0.0 | 116.84 | 19.6 |
| 2020 (7) | 5.08 | -27.94 | -0.34 | 0 | -7.59 | 0 | 0.1 | 0 | 4.74 | -28.94 | 0.4 | -2.44 | 0 | 0 | 1.62 | 5.21 | 5.12 | -5.71 | 4.43 | -8.85 | 0.76 | -5.0 | 0.01 | 0.0 | 97.69 | -21.43 |
| 2019 (6) | 7.05 | 35.06 | -0.38 | 0 | -0.92 | 0 | -0.18 | 0 | 6.67 | 54.4 | 0.41 | -55.43 | 0 | 0 | 1.54 | -52.91 | 5.43 | -0.37 | 4.86 | -2.21 | 0.8 | 6.67 | 0.01 | 0.0 | 124.34 | 36.49 |
| 2018 (5) | 5.22 | 91.21 | -0.9 | 0 | -16.55 | 0 | -0.11 | 0 | 4.32 | 125.0 | 0.92 | 4.55 | 0 | 0 | 3.26 | 8.55 | 5.45 | -9.47 | 4.97 | 7.81 | 0.75 | 5.63 | 0.01 | -50.0 | 91.10 | 78.19 |
| 2017 (4) | 2.73 | -54.04 | -0.81 | 0 | -5.3 | 0 | 0.02 | 0 | 1.92 | -64.51 | 0.88 | 35.38 | 0 | 0 | 3.01 | 45.7 | 6.02 | -10.42 | 4.61 | -18.55 | 0.71 | 1.43 | 0.02 | 0.0 | 51.12 | -45.09 |
| 2016 (3) | 5.94 | -33.41 | -0.53 | 0 | 6.23 | 0 | -0.03 | 0 | 5.41 | -40.61 | 0.65 | -14.47 | 0 | 0 | 2.06 | -10.05 | 6.72 | 14.09 | 5.66 | -12.92 | 0.7 | 1.45 | 0.02 | 0.0 | 93.10 | -24.74 |
| 2015 (2) | 8.92 | 2.29 | 0.19 | 0 | -7.48 | 0 | -0.06 | 0 | 9.11 | 22.61 | 0.76 | -40.16 | 0 | 0 | 2.29 | -38.5 | 5.89 | 4.06 | 6.5 | 10.92 | 0.69 | 43.75 | 0.02 | -33.33 | 123.72 | -9.62 |
| 2014 (1) | 8.72 | -3.75 | -1.29 | 0 | -3.61 | 0 | -0.04 | 0 | 7.43 | 0 | 1.27 | 92.42 | 0 | 0 | 3.73 | 97.0 | 5.66 | 15.75 | 5.86 | 17.43 | 0.48 | -32.39 | 0.03 | 0.0 | 136.89 | -13.42 |
| 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) | 2.98 | 210.42 | 72.25 | -0.1 | 80.0 | -113.7 | -4.7 | -3515.38 | 14.23 | 0.01 | 125.0 | 0.0 | 2.88 | 526.09 | 17.07 | 0.1 | 11.11 | 150.0 | 0 | 0 | 0 | 1.72 | 7.49 | 127.27 | 1.84 | 13.58 | 25.17 | 1.65 | -1.2 | 4.43 | 0.21 | 0.0 | 0.0 | 0 | 0 | 0 | 160.22 | 213.75 | 65.77 |
| 24Q2 (19) | 0.96 | -61.9 | -40.0 | -0.5 | -1150.0 | -1350.0 | -0.13 | 7.14 | 0.0 | -0.04 | -100.0 | -300.0 | 0.46 | -81.45 | -71.95 | 0.09 | 125.0 | 125.0 | 0 | 0 | 0 | 1.60 | 123.01 | 114.63 | 1.62 | 2.53 | 21.8 | 1.67 | -11.17 | 12.84 | 0.21 | 0.0 | 0.0 | 0 | 0 | 0 | 51.06 | -57.65 | -46.06 |
| 24Q1 (18) | 2.52 | -1.18 | -3.08 | -0.04 | -100.0 | 95.45 | -0.14 | -7.69 | -7.69 | -0.02 | 0 | 0 | 2.48 | -1.98 | 44.19 | 0.04 | -66.67 | 0.0 | 0 | 0 | 0 | 0.72 | -70.01 | -0.72 | 1.58 | 27.42 | 19.7 | 1.88 | 80.77 | 42.42 | 0.21 | 0.0 | -4.55 | 0 | 0 | 0 | 120.57 | -40.9 | -28.58 |
| 23Q4 (17) | 2.55 | 47.4 | 31.44 | -0.02 | -102.74 | 97.5 | -0.13 | 97.63 | 0.0 | 0 | -100.0 | 0 | 2.53 | 2.85 | 121.93 | 0.12 | 200.0 | 0 | 0 | 0 | 0 | 2.39 | 216.1 | 0 | 1.24 | -15.65 | -16.78 | 1.04 | -34.18 | -26.24 | 0.21 | 0.0 | -4.55 | 0 | 0 | 0 | 204.00 | 111.08 | 71.4 |
| 23Q3 (16) | 1.73 | 8.12 | -35.93 | 0.73 | 1725.0 | 830.0 | -5.48 | -4115.38 | -12.76 | 0.01 | -50.0 | 120.0 | 2.46 | 50.0 | -5.38 | 0.04 | 0.0 | -60.0 | 0 | 0 | 0 | 0.75 | 1.51 | -48.0 | 1.47 | 10.53 | -28.99 | 1.58 | 6.76 | -22.17 | 0.21 | 0.0 | 0.0 | 0 | 0 | 0 | 96.65 | 2.08 | -19.82 |
| 23Q2 (15) | 1.6 | -38.46 | 827.27 | 0.04 | 104.55 | 140.0 | -0.13 | 0.0 | 53.57 | 0.02 | 0 | 166.67 | 1.64 | -4.65 | 612.5 | 0.04 | 0.0 | -60.0 | 0 | 0 | 0 | 0.74 | 3.16 | -45.28 | 1.33 | 0.76 | -34.16 | 1.48 | 12.12 | -22.11 | 0.21 | -4.55 | 0.0 | 0 | 0 | 0 | 94.67 | -43.92 | 1008.02 |
| 23Q1 (14) | 2.6 | 34.02 | 242.11 | -0.88 | -10.0 | -528.57 | -0.13 | 0.0 | 0.0 | 0 | 0 | -100.0 | 1.72 | 50.88 | 177.42 | 0.04 | 0 | -71.43 | 0 | 0 | 0 | 0.72 | 0 | -67.41 | 1.32 | -11.41 | -5.71 | 1.32 | -6.38 | -7.04 | 0.22 | 0.0 | 4.76 | 0 | 0 | 0 | 168.83 | 41.85 | 262.1 |
| 22Q4 (13) | 1.94 | -28.15 | 70.18 | -0.8 | -700.0 | -1900.0 | -0.13 | 97.33 | 97.09 | 0 | 100.0 | -100.0 | 1.14 | -56.15 | 3.64 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | -0.00 | -100.0 | -100.0 | 1.49 | -28.02 | 0.0 | 1.41 | -30.54 | -7.84 | 0.22 | 4.76 | 4.76 | 0 | 0 | 0 | 119.02 | -1.26 | 81.66 |
| 22Q3 (12) | 2.7 | 1327.27 | -19.64 | -0.1 | 0.0 | 47.37 | -4.86 | -1635.71 | -2600.0 | -0.05 | -66.67 | -25.0 | 2.6 | 912.5 | -17.98 | 0.1 | 0.0 | -50.0 | 0 | 0 | 0 | 1.45 | 6.82 | -48.26 | 2.07 | 2.48 | 8.95 | 2.03 | 6.84 | 16.67 | 0.21 | 0.0 | 5.0 | 0 | 0 | 0 | 120.54 | 1256.05 | -30.4 |
| 22Q2 (11) | -0.22 | -128.95 | -104.11 | -0.1 | 28.57 | 16.67 | -0.28 | -115.38 | 82.82 | -0.03 | -137.5 | -175.0 | -0.32 | -151.61 | -106.12 | 0.1 | -28.57 | -16.67 | 0 | 0 | 0 | 1.36 | -38.57 | -17.35 | 2.02 | 44.29 | 14.77 | 1.9 | 33.8 | 25.0 | 0.21 | 0.0 | 5.0 | 0 | 0 | 0 | -10.43 | -122.36 | -103.35 |
| 22Q1 (10) | 0.76 | -33.33 | 136.71 | -0.14 | -250.0 | -40.0 | -0.13 | 97.09 | 61.76 | 0.08 | -80.0 | 0.0 | 0.62 | -43.64 | 128.57 | 0.14 | 250.0 | 40.0 | 0 | 0 | 0 | 2.21 | 257.74 | 26.51 | 1.4 | -6.04 | 21.74 | 1.42 | -7.19 | 36.54 | 0.21 | 0.0 | 5.0 | 0 | 0 | 0 | 46.63 | -28.83 | 127.93 |
| 21Q4 (9) | 1.14 | -66.07 | -17.99 | -0.04 | 78.95 | 50.0 | -4.46 | -2377.78 | 39.89 | 0.4 | 1100.0 | 344.44 | 1.1 | -65.3 | -16.03 | 0.04 | -80.0 | -55.56 | 0 | 0 | 0 | 0.62 | -77.96 | -53.01 | 1.49 | -21.58 | 0.0 | 1.53 | -12.07 | 31.9 | 0.21 | 5.0 | 16.67 | 0 | 0 | 0 | 65.52 | -62.17 | -36.84 |
| 21Q3 (8) | 3.36 | -37.2 | 180.0 | -0.19 | -58.33 | -171.43 | -0.18 | 88.96 | -38.46 | -0.04 | -200.0 | 42.86 | 3.17 | -39.39 | 180.53 | 0.2 | 66.67 | 185.71 | 0 | 0 | 0 | 2.81 | 70.64 | 171.29 | 1.9 | 7.95 | 20.25 | 1.74 | 14.47 | 31.82 | 0.2 | 0.0 | 5.26 | 0 | 0 | 0 | 173.20 | -44.32 | 117.94 |
| 21Q2 (7) | 5.35 | 358.45 | 373.45 | -0.12 | -20.0 | -50.0 | -1.63 | -379.41 | -311.69 | 0.04 | -50.0 | -42.86 | 5.23 | 341.01 | 398.1 | 0.12 | 20.0 | 33.33 | 0 | 0 | 0 | 1.64 | -5.97 | 2.65 | 1.76 | 53.04 | 51.72 | 1.52 | 46.15 | 50.5 | 0.2 | 0.0 | 5.26 | 0 | 0 | 0 | 311.05 | 286.33 | 230.31 |
| 21Q1 (6) | -2.07 | -248.92 | -253.33 | -0.1 | -25.0 | 9.09 | -0.34 | 95.42 | 58.54 | 0.08 | -11.11 | 700.0 | -2.17 | -265.65 | -275.0 | 0.1 | 11.11 | -28.57 | 0 | 0 | 0 | 1.75 | 32.87 | -30.94 | 1.15 | -22.82 | 29.21 | 1.04 | -10.34 | 10.64 | 0.2 | 11.11 | 5.26 | 0 | 0 | 0 | -166.94 | -260.93 | -239.73 |
| 20Q4 (5) | 1.39 | 15.83 | -5.44 | -0.08 | -14.29 | 11.11 | -7.42 | -5607.69 | -1625.58 | 0.09 | 228.57 | 400.0 | 1.31 | 15.93 | -5.07 | 0.09 | 28.57 | -18.18 | 0 | 0 | 0 | 1.32 | 27.26 | -13.88 | 1.49 | -5.7 | -6.29 | 1.16 | -12.12 | -7.94 | 0.18 | -5.26 | -10.0 | 0 | 0 | 0 | 103.73 | 30.53 | 3.03 |
| 20Q3 (4) | 1.2 | 6.19 | 0.0 | -0.07 | 12.5 | 0.0 | -0.13 | -116.88 | 0.0 | -0.07 | -200.0 | 0.0 | 1.13 | 7.62 | 0.0 | 0.07 | -22.22 | 0.0 | 0 | 0 | 0.0 | 1.03 | -35.43 | 0.0 | 1.58 | 36.21 | 0.0 | 1.32 | 30.69 | 0.0 | 0.19 | 0.0 | 0.0 | 0 | 0 | 0.0 | 79.47 | -15.61 | 0.0 |
| 20Q2 (3) | 1.13 | -16.3 | 0.0 | -0.08 | 27.27 | 0.0 | 0.77 | 193.9 | 0.0 | 0.07 | 600.0 | 0.0 | 1.05 | -15.32 | 0.0 | 0.09 | -35.71 | 0.0 | 0 | 0 | 0.0 | 1.60 | -36.74 | 0.0 | 1.16 | 30.34 | 0.0 | 1.01 | 7.45 | 0.0 | 0.19 | 0.0 | 0.0 | 0 | 0 | 0.0 | 94.17 | -21.18 | 0.0 |
| 20Q1 (2) | 1.35 | -8.16 | 0.0 | -0.11 | -22.22 | 0.0 | -0.82 | -90.7 | 0.0 | 0.01 | 133.33 | 0.0 | 1.24 | -10.14 | 0.0 | 0.14 | 27.27 | 0.0 | 0 | 0 | 0.0 | 2.53 | 65.71 | 0.0 | 0.89 | -44.03 | 0.0 | 0.94 | -25.4 | 0.0 | 0.19 | -5.0 | 0.0 | 0 | 0 | 0.0 | 119.47 | 18.66 | 0.0 |
| 19Q4 (1) | 1.47 | 0.0 | 0.0 | -0.09 | 0.0 | 0.0 | -0.43 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 1.38 | 0.0 | 0.0 | 0.11 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.53 | 0.0 | 0.0 | 1.59 | 0.0 | 0.0 | 1.26 | 0.0 | 0.0 | 0.2 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 100.68 | 0.0 | 0.0 |
