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) | 14.17 | -5.66 | -10.17 | 0 | -5.29 | 0 | 0.2 | -60.0 | 4.0 | -14.35 | 10.33 | 1.77 | 0 | 0 | 35.69 | 12.32 | 4.41 | -6.96 | 4.9 | -12.66 | 11.49 | -4.81 | 0.01 | 0 | 86.40 | 1.7 |
| 2022 (9) | 15.02 | -10.65 | -10.35 | 0 | -4.76 | 0 | 0.5 | -18.03 | 4.67 | 7.6 | 10.15 | -9.86 | 0 | 0 | 31.78 | 9.62 | 4.74 | 5.57 | 5.61 | 2.19 | 12.07 | -6.29 | 0 | 0 | 84.95 | -7.16 |
| 2021 (8) | 16.81 | -1.35 | -12.47 | 0 | -5.9 | 0 | 0.61 | -35.11 | 4.34 | -61.28 | 11.26 | 0.54 | 0 | 0 | 28.99 | 4.83 | 4.49 | -11.09 | 5.49 | -3.35 | 12.88 | -7.27 | 0 | 0 | 91.51 | 5.09 |
| 2020 (7) | 17.04 | 0.0 | -5.83 | 0 | -6.18 | 0 | 0.94 | -15.32 | 11.21 | 17.75 | 11.2 | -15.85 | 0 | 0 | 27.65 | -10.14 | 5.05 | -15.13 | 5.68 | -7.19 | 13.89 | -5.7 | 0 | 0 | 87.07 | 6.54 |
| 2019 (6) | 17.04 | 25.29 | -7.52 | 0 | -7.89 | 0 | 1.11 | 170.73 | 9.52 | 279.28 | 13.31 | -32.2 | 0 | 0 | 30.77 | -35.88 | 5.95 | 30.2 | 6.12 | 15.91 | 14.73 | 1.52 | 0 | 0 | 81.73 | 19.04 |
| 2018 (5) | 13.6 | -15.84 | -11.09 | 0 | -3.99 | 0 | 0.41 | 0 | 2.51 | -22.29 | 19.63 | 10.34 | 0 | 0 | 48.00 | 0.9 | 4.57 | 8.29 | 5.28 | -5.04 | 14.51 | 10.59 | 0.02 | 0.0 | 68.65 | -20.56 |
| 2017 (4) | 16.16 | 10.76 | -12.93 | 0 | -1.23 | 0 | -1.43 | 0 | 3.23 | -47.65 | 17.79 | 10.02 | 0 | 0 | 47.57 | 0.37 | 4.22 | 14.99 | 5.56 | 29.0 | 13.12 | 8.07 | 0.02 | 100.0 | 86.42 | -2.51 |
| 2016 (3) | 14.59 | 34.35 | -8.42 | 0 | -5.94 | 0 | -0.69 | 0 | 6.17 | 0 | 16.17 | 25.25 | 0 | 0 | 47.39 | 8.4 | 3.67 | -24.64 | 4.31 | -18.68 | 12.14 | 10.16 | 0.01 | 0.0 | 88.64 | 33.29 |
| 2015 (2) | 10.86 | 37.82 | -12.12 | 0 | 1.32 | -75.87 | -0.38 | 0 | -1.26 | 0 | 12.91 | -2.34 | 0 | 0 | 43.72 | -21.53 | 4.87 | 21.14 | 5.3 | 7.72 | 11.02 | 17.99 | 0.01 | 0.0 | 66.50 | 20.43 |
| 2014 (1) | 7.88 | 0.0 | -13.64 | 0 | 5.47 | 0 | -0.65 | 0 | -5.76 | 0 | 13.22 | 24.72 | 0 | 0 | 55.71 | 4.8 | 4.02 | 14.53 | 4.92 | -38.65 | 9.34 | 19.59 | 0.01 | 0.0 | 55.22 | 11.0 |
| 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) | 2.95 | -14.24 | -24.74 | -5.22 | -2272.73 | -66.77 | -1.59 | -109.21 | 38.37 | 0.02 | 166.67 | 125.0 | -2.27 | -170.5 | -387.34 | 2.72 | 2.26 | -16.05 | 0 | 0 | 0 | 39.94 | 4.96 | -10.87 | 1.03 | -11.21 | 1.98 | 2.09 | 122.34 | -5.86 | 2.78 | -1.07 | -2.46 | 0 | 0 | 0 | 60.57 | -33.97 | -21.65 |
| 24Q2 (19) | 3.44 | 1.18 | -8.27 | -0.22 | 92.17 | 88.72 | -0.76 | 20.0 | 50.65 | -0.03 | -142.86 | -125.0 | 3.22 | 445.76 | 78.89 | 2.66 | -8.28 | 3.1 | 0 | 0 | 0 | 38.05 | -11.16 | 6.64 | 1.16 | 23.4 | -2.52 | 0.94 | 27.03 | 0.0 | 2.81 | 0.0 | -2.43 | 0 | 0 | 0 | 91.73 | -4.22 | -6.55 |
| 24Q1 (18) | 3.4 | 5.92 | 3.34 | -2.81 | -65.29 | 17.11 | -0.95 | -137.5 | -25.0 | 0.07 | -74.07 | 163.64 | 0.59 | -60.93 | 690.0 | 2.9 | 30.63 | 27.19 | 0 | 0 | 0 | 42.84 | 40.66 | 35.08 | 0.94 | -18.26 | -11.32 | 0.74 | -19.57 | -9.76 | 2.81 | -1.4 | -3.44 | 0 | 0 | 0 | 95.77 | 12.48 | 8.58 |
| 23Q4 (17) | 3.21 | -18.11 | -25.0 | -1.7 | 45.69 | 60.47 | -0.4 | 84.5 | 69.47 | 0.27 | 437.5 | 42.11 | 1.51 | 91.14 | 7650.0 | 2.22 | -31.48 | -10.84 | 0 | 0 | 0 | 30.45 | -32.05 | -4.97 | 1.15 | 13.86 | -14.81 | 0.92 | -58.56 | -12.38 | 2.85 | 0.0 | -3.06 | 0 | 0 | 0 | 85.15 | 10.12 | -20.62 |
| 23Q3 (16) | 3.92 | 4.53 | 1.82 | -3.13 | -60.51 | -1017.86 | -2.58 | -67.53 | -20.0 | -0.08 | -166.67 | -128.57 | 0.79 | -56.11 | -77.87 | 3.24 | 25.58 | 36.13 | 0 | 0 | 0 | 44.81 | 25.58 | 49.5 | 1.01 | -15.13 | -3.81 | 2.22 | 136.17 | -18.68 | 2.85 | -1.04 | -4.68 | 0 | 0 | 0 | 77.32 | -21.24 | 14.87 |
| 23Q2 (15) | 3.75 | 13.98 | 8.07 | -1.95 | 42.48 | 16.67 | -1.54 | -102.63 | -113.89 | 0.12 | 209.09 | 200.0 | 1.8 | 1900.0 | 59.29 | 2.58 | 13.16 | -3.73 | 0 | 0 | 0 | 35.68 | 12.53 | 5.59 | 1.19 | 12.26 | 0.85 | 0.94 | 14.63 | 2.17 | 2.88 | -1.03 | -5.57 | 0 | 0 | 0 | 98.17 | 11.3 | 12.31 |
| 23Q1 (14) | 3.29 | -23.13 | -3.8 | -3.39 | 21.16 | 1.17 | -0.76 | 41.98 | -28.81 | -0.11 | -157.89 | 0 | -0.1 | -400.0 | -900.0 | 2.28 | -8.43 | -12.31 | 0 | 0 | 0 | 31.71 | -1.05 | 1.23 | 1.06 | -21.48 | -8.62 | 0.82 | -21.9 | -9.89 | 2.91 | -1.02 | -5.52 | 0 | 0 | 0 | 88.20 | -17.77 | 2.9 |
| 22Q4 (13) | 4.28 | 11.17 | -20.3 | -4.3 | -1435.71 | 7.73 | -1.31 | 39.07 | 7.75 | 0.19 | -32.14 | -53.66 | -0.02 | -100.56 | -102.82 | 2.49 | 4.62 | -15.88 | 0 | 0 | 0 | 32.05 | 6.91 | 4.15 | 1.35 | 28.57 | 7.14 | 1.05 | -61.54 | 2.94 | 2.94 | -1.67 | -6.07 | 0 | 0 | 0 | 107.27 | 59.37 | -17.1 |
| 22Q3 (12) | 3.85 | 10.95 | 2.39 | -0.28 | 88.03 | 45.1 | -2.15 | -198.61 | 27.12 | 0.28 | 600.0 | 411.11 | 3.57 | 215.93 | 9.85 | 2.38 | -11.19 | -9.85 | 0 | 0 | 0 | 29.97 | -11.31 | 8.55 | 1.05 | -11.02 | 5.0 | 2.73 | 196.74 | 3.41 | 2.99 | -1.97 | -5.68 | 0 | 0 | 0 | 67.31 | -22.99 | 4.0 |
| 22Q2 (11) | 3.47 | 1.46 | -13.9 | -2.34 | 31.78 | 51.05 | -0.72 | -22.03 | 2.7 | 0.04 | 0 | -76.47 | 1.13 | 11400.0 | 250.67 | 2.68 | 3.08 | -7.27 | 0 | 0 | 0 | 33.80 | 7.89 | 13.9 | 1.18 | 1.72 | 1.72 | 0.92 | 1.1 | -4.17 | 3.05 | -0.97 | -6.44 | 0 | 0 | 0 | 87.41 | 1.97 | -8.47 |
| 22Q1 (10) | 3.42 | -36.31 | -6.3 | -3.43 | 26.39 | -36.65 | -0.59 | 58.45 | 25.32 | 0 | -100.0 | -100.0 | -0.01 | -101.41 | -100.88 | 2.6 | -12.16 | -6.14 | 0 | 0 | 0 | 31.33 | 1.81 | 12.18 | 1.16 | -7.94 | 8.41 | 0.91 | -10.78 | 2.25 | 3.08 | -1.6 | -7.23 | 0 | 0 | 0 | 85.71 | -33.76 | -1.14 |
| 21Q4 (9) | 5.37 | 42.82 | -1.83 | -4.66 | -813.73 | -142.71 | -1.42 | 51.86 | 20.67 | 0.41 | 555.56 | 105.0 | 0.71 | -78.15 | -80.0 | 2.96 | 12.12 | 2.07 | 0 | 0 | 0 | 30.77 | 11.42 | 10.98 | 1.26 | 26.0 | -8.03 | 1.02 | -61.36 | -3.77 | 3.13 | -1.26 | -7.4 | 0 | 0 | 0 | 129.40 | 99.95 | 5.03 |
| 21Q3 (8) | 3.76 | -6.7 | -3.84 | -0.51 | 89.33 | -2650.0 | -2.95 | -298.65 | -8.46 | -0.09 | -152.94 | -169.23 | 3.25 | 533.33 | -17.3 | 2.64 | -8.65 | -10.51 | 0 | 0 | 0 | 27.62 | -6.93 | -5.17 | 1.0 | -13.79 | -13.04 | 2.64 | 175.0 | -1.86 | 3.17 | -2.76 | -7.85 | 0 | 0 | 0 | 64.72 | -32.23 | 1.46 |
| 21Q2 (7) | 4.03 | 10.41 | -12.01 | -4.78 | -90.44 | -135.47 | -0.74 | 6.33 | 15.91 | 0.17 | 41.67 | -51.43 | -0.75 | -165.79 | -129.41 | 2.89 | 4.33 | -1.37 | 0 | 0 | 0 | 29.67 | 6.26 | 2.48 | 1.16 | 8.41 | -7.94 | 0.96 | 7.87 | -3.03 | 3.26 | -1.81 | -6.59 | 0 | 0 | 0 | 95.50 | 10.15 | -6.59 |
| 21Q1 (6) | 3.65 | -33.27 | 18.51 | -2.51 | -30.73 | -32.11 | -0.79 | 55.87 | 1.25 | 0.12 | -40.0 | -53.85 | 1.14 | -67.89 | -3.39 | 2.77 | -4.48 | 14.46 | 0 | 0 | 0 | 27.92 | 0.72 | 12.96 | 1.07 | -21.9 | -16.41 | 0.89 | -16.04 | -6.32 | 3.32 | -1.78 | -7.26 | 0 | 0 | 0 | 86.70 | -29.63 | 27.51 |
| 20Q4 (5) | 5.47 | 39.9 | 36.07 | -1.92 | -9700.0 | 15.79 | -1.79 | 34.19 | -31.62 | 0.2 | 53.85 | -61.54 | 3.55 | -9.67 | 104.02 | 2.9 | -1.69 | -17.85 | 0 | 0 | 0 | 27.72 | -4.8 | -14.71 | 1.37 | 19.13 | -2.14 | 1.06 | -60.59 | 0.0 | 3.38 | -1.74 | -6.11 | 0 | 0 | 0 | 123.20 | 93.15 | 42.81 |
| 20Q3 (4) | 3.91 | -14.63 | 0.0 | 0.02 | 100.99 | 0.0 | -2.72 | -209.09 | 0.0 | 0.13 | -62.86 | 0.0 | 3.93 | 54.12 | 0.0 | 2.95 | 0.68 | 0.0 | 0 | 0 | 0.0 | 29.12 | 0.58 | 0.0 | 1.15 | -8.73 | 0.0 | 2.69 | 171.72 | 0.0 | 3.44 | -1.43 | 0.0 | 0 | 0 | 0.0 | 63.78 | -37.61 | 0.0 |
| 20Q2 (3) | 4.58 | 48.7 | 0.0 | -2.03 | -6.84 | 0.0 | -0.88 | -10.0 | 0.0 | 0.35 | 34.62 | 0.0 | 2.55 | 116.1 | 0.0 | 2.93 | 21.07 | 0.0 | 0 | 0 | 0.0 | 28.95 | 17.13 | 0.0 | 1.26 | -1.56 | 0.0 | 0.99 | 4.21 | 0.0 | 3.49 | -2.51 | 0.0 | 0 | 0 | 0.0 | 102.23 | 50.36 | 0.0 |
| 20Q1 (2) | 3.08 | -23.38 | 0.0 | -1.9 | 16.67 | 0.0 | -0.8 | 41.18 | 0.0 | 0.26 | -50.0 | 0.0 | 1.18 | -32.18 | 0.0 | 2.42 | -31.44 | 0.0 | 0 | 0 | 0.0 | 24.72 | -23.95 | 0.0 | 1.28 | -8.57 | 0.0 | 0.95 | -10.38 | 0.0 | 3.58 | -0.56 | 0.0 | 0 | 0 | 0.0 | 67.99 | -21.18 | 0.0 |
| 19Q4 (1) | 4.02 | 0.0 | 0.0 | -2.28 | 0.0 | 0.0 | -1.36 | 0.0 | 0.0 | 0.52 | 0.0 | 0.0 | 1.74 | 0.0 | 0.0 | 3.53 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 32.50 | 0.0 | 0.0 | 1.4 | 0.0 | 0.0 | 1.06 | 0.0 | 0.0 | 3.6 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 86.27 | 0.0 | 0.0 |
