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) | 6.54 | 208.49 | -1.08 | 0 | -2.61 | 0 | 0.08 | -33.33 | 5.46 | 67.48 | 0.59 | 22.92 | 0 | 0 | 0.92 | 14.58 | 2.85 | 7.95 | 2.78 | 10.76 | 1.11 | -0.89 | 0.01 | 0.0 | 167.69 | 187.92 |
| 2022 (9) | 2.12 | 10.42 | 1.14 | 62.86 | -2.04 | 0 | 0.12 | 0 | 3.26 | 24.43 | 0.48 | 20.0 | 0 | 0 | 0.81 | 18.37 | 2.64 | 3.53 | 2.51 | 16.2 | 1.12 | 2.75 | 0.01 | 0.0 | 58.24 | -1.11 |
| 2021 (8) | 1.92 | -65.34 | 0.7 | 0 | -1.71 | 0 | -0.04 | 0 | 2.62 | -25.14 | 0.4 | -6.98 | 0 | 0 | 0.68 | -8.75 | 2.55 | 56.44 | 2.16 | 27.06 | 1.09 | -16.15 | 0.01 | 0.0 | 58.90 | -68.0 |
| 2020 (7) | 5.54 | 0 | -2.04 | 0 | -5.15 | 0 | -0.09 | 0 | 3.5 | 0 | 0.43 | 34.38 | 0 | 0 | 0.75 | 37.95 | 1.63 | 63.0 | 1.7 | 31.78 | 1.3 | -8.45 | 0.01 | 0.0 | 184.05 | 0 |
| 2019 (6) | -0.9 | 0 | -1.29 | 0 | 2.33 | 0 | 0.05 | 0 | -2.19 | 0 | 0.32 | -21.95 | 0 | 0 | 0.54 | -37.58 | 1.0 | 170.27 | 1.29 | 104.76 | 1.42 | 54.35 | 0.01 | 0.0 | -33.09 | 0 |
| 2018 (5) | 2.81 | 111.28 | 1.59 | 0 | -2.74 | 0 | -0.04 | 0 | 4.4 | 0 | 0.41 | -28.07 | 0 | 0 | 0.87 | -26.91 | 0.37 | -39.34 | 0.63 | -30.77 | 0.92 | 2.22 | 0.01 | 0.0 | 180.13 | 146.49 |
| 2017 (4) | 1.33 | 0 | -3.4 | 0 | 1.2 | 1900.0 | 0 | 0 | -2.07 | 0 | 0.57 | -50.86 | 0 | 0 | 1.19 | -60.04 | 0.61 | 17.31 | 0.91 | 37.88 | 0.9 | 9.76 | 0.01 | 0.0 | 73.08 | 0 |
| 2016 (3) | -1.26 | 0 | 1.48 | 0 | 0.06 | 0 | 0 | 0 | 0.22 | -73.17 | 1.16 | 73.13 | 0 | 0 | 2.97 | 73.05 | 0.52 | -18.75 | 0.66 | 1.54 | 0.82 | -2.38 | 0.01 | 0.0 | -84.56 | 0 |
| 2015 (2) | 3.68 | 96.79 | -2.86 | 0 | -0.73 | 0 | 0.11 | 37.5 | 0.82 | 17.14 | 0.67 | 6.35 | 0 | 0 | 1.72 | 26.1 | 0.64 | -20.99 | 0.65 | -32.99 | 0.84 | 9.09 | 0.01 | 0.0 | 245.33 | 129.59 |
| 2014 (1) | 1.87 | -53.13 | -1.17 | 0 | 0.16 | 0 | 0.08 | 0 | 0.7 | -40.17 | 0.63 | -55.63 | 0 | 0 | 1.36 | -53.34 | 0.81 | -12.9 | 0.97 | 2.11 | 0.77 | -8.33 | 0.01 | 0.0 | 106.86 | -51.79 |
| 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) | -1.25 | -127.27 | -138.23 | 0.03 | 103.8 | 160.0 | 1.8 | 792.31 | 285.57 | -0.13 | 0 | -262.5 | -1.22 | 8.96 | -137.89 | 0.13 | -13.33 | 85.71 | 0 | 0 | 0 | 0.76 | -21.63 | 69.78 | 0.55 | 3.77 | 22.22 | 0.66 | 15.79 | -2.94 | 0.29 | 0.0 | 7.41 | 0 | 0 | 0 | -131.58 | -105.74 | -138.23 |
| 24Q2 (19) | -0.55 | -48.65 | 71.5 | -0.79 | -295.0 | -23.44 | -0.26 | -13.04 | 25.71 | 0 | -100.0 | 100.0 | -1.34 | -135.09 | 47.86 | 0.15 | -25.0 | -21.05 | 0 | 0 | 0 | 0.97 | -32.26 | -27.02 | 0.53 | -42.39 | 17.78 | 0.57 | -33.72 | 54.05 | 0.29 | 3.57 | 7.41 | 0 | 0 | 0 | -63.95 | -97.05 | 78.79 |
| 24Q1 (18) | -0.37 | -113.17 | -115.48 | -0.2 | 68.25 | -183.33 | -0.23 | 81.89 | -1050.0 | 0.02 | 300.0 | 0.0 | -0.57 | -126.15 | -121.67 | 0.2 | -20.0 | 122.22 | 0 | 0 | 0 | 1.43 | 22.32 | 98.08 | 0.92 | -1.08 | -10.68 | 0.86 | -2.27 | 2.38 | 0.28 | 0.0 | 0.0 | 0 | 0 | 0 | -32.46 | -113.4 | -115.21 |
| 23Q4 (17) | 2.81 | -14.07 | 114.5 | -0.63 | -1160.0 | -215.0 | -1.27 | -30.93 | -1487.5 | -0.01 | -112.5 | 0.0 | 2.18 | -32.3 | 96.4 | 0.25 | 257.14 | 38.89 | 0 | 0 | 0 | 1.17 | 161.47 | 27.46 | 0.93 | 106.67 | -25.0 | 0.88 | 29.41 | -9.28 | 0.28 | 3.7 | -3.45 | 0 | 0 | 0 | 242.24 | -29.62 | 133.0 |
| 23Q3 (16) | 3.27 | 269.43 | 289.02 | -0.05 | 92.19 | -102.5 | -0.97 | -177.14 | 50.26 | 0.08 | 900.0 | 166.67 | 3.22 | 225.29 | 1092.59 | 0.07 | -63.16 | -63.16 | 0 | 0 | 0 | 0.45 | -66.31 | -64.88 | 0.45 | 0.0 | -19.64 | 0.68 | 83.78 | 17.24 | 0.27 | 0.0 | -3.57 | 0 | 0 | 0 | 344.21 | 214.14 | 271.11 |
| 23Q2 (15) | -1.93 | -180.75 | -1.58 | -0.64 | -366.67 | -115.2 | -0.35 | -1650.0 | 0 | -0.01 | -150.0 | -111.11 | -2.57 | -197.72 | -211.26 | 0.19 | 111.11 | 137.5 | 0 | 0 | 0 | 1.33 | 83.84 | 111.96 | 0.45 | -56.31 | 104.55 | 0.37 | -55.95 | 37.04 | 0.27 | -3.57 | -3.57 | 0 | 0 | 0 | -301.56 | -241.32 | 12.71 |
| 23Q1 (14) | 2.39 | 82.44 | -46.05 | 0.24 | 220.0 | 104.94 | -0.02 | 75.0 | 0 | 0.02 | 300.0 | 0.0 | 2.63 | 136.94 | 711.63 | 0.09 | -50.0 | 200.0 | 0 | 0 | 0 | 0.72 | -21.29 | 192.78 | 1.03 | -16.94 | 66.13 | 0.84 | -13.4 | 21.74 | 0.28 | -3.45 | 3.7 | 0 | 0 | 0 | 213.39 | 105.25 | -53.76 |
| 22Q4 (13) | 1.31 | 175.72 | -77.45 | -0.2 | -110.0 | 92.45 | -0.08 | 95.9 | 96.88 | -0.01 | -133.33 | -120.0 | 1.11 | 311.11 | -64.87 | 0.18 | -5.26 | -5.26 | 0 | 0 | 0 | 0.92 | -27.95 | -5.75 | 1.24 | 121.43 | 20.39 | 0.97 | 67.24 | 14.12 | 0.29 | 3.57 | 7.41 | 0 | 0 | 0 | 103.97 | 151.68 | -79.96 |
| 22Q3 (12) | -1.73 | 8.95 | -162.12 | 2.0 | -52.49 | 112.77 | -1.95 | 0 | -363.51 | 0.03 | -66.67 | 130.0 | 0.27 | -88.31 | -3.57 | 0.19 | 137.5 | 171.43 | 0 | 0 | 0 | 1.27 | 103.3 | 165.97 | 0.56 | 154.55 | -1.75 | 0.58 | 114.81 | 20.83 | 0.28 | 0.0 | 3.7 | 0 | 0 | 0 | -201.16 | 41.77 | -128.59 |
| 22Q2 (11) | -1.9 | -142.89 | 27.48 | 4.21 | 186.63 | 60.69 | 0 | 0 | -100.0 | 0.09 | 350.0 | 400.0 | 2.31 | 637.21 | 0 | 0.08 | 166.67 | -11.11 | 0 | 0 | 0 | 0.63 | 153.94 | -11.32 | 0.22 | -64.52 | -48.84 | 0.27 | -60.87 | -32.5 | 0.28 | 3.7 | 3.7 | 0 | 0 | 0 | -345.45 | -174.86 | 11.66 |
| 22Q1 (10) | 4.43 | -23.75 | 814.52 | -4.86 | -83.4 | -2109.09 | 0 | 100.0 | 100.0 | 0.02 | -60.0 | -50.0 | -0.43 | -113.61 | 48.81 | 0.03 | -84.21 | -25.0 | 0 | 0 | 0 | 0.25 | -74.66 | -27.4 | 0.62 | -39.81 | 19.23 | 0.69 | -18.82 | 60.47 | 0.27 | 0.0 | 0.0 | 0 | 0 | 0 | 461.46 | -11.04 | 621.0 |
| 21Q4 (9) | 5.81 | 980.3 | -10.75 | -2.65 | -381.91 | 30.81 | -2.56 | -445.95 | 49.61 | 0.05 | 150.0 | 266.67 | 3.16 | 1028.57 | 17.91 | 0.19 | 171.43 | 58.33 | 0 | 0 | 0 | 0.97 | 103.33 | 57.12 | 1.03 | 80.7 | 10.75 | 0.85 | 77.08 | 16.44 | 0.27 | 0.0 | -12.9 | 0 | 0 | 0 | 518.75 | 689.49 | -17.13 |
| 21Q3 (8) | -0.66 | 74.81 | -226.92 | 0.94 | -64.12 | -28.24 | 0.74 | 94.74 | 470.0 | -0.1 | -233.33 | -66.67 | 0.28 | 0 | -84.7 | 0.07 | -22.22 | -50.0 | 0 | 0 | 0 | 0.48 | -32.22 | -49.62 | 0.57 | 32.56 | 111.11 | 0.48 | 20.0 | 41.18 | 0.27 | 0.0 | -18.18 | 0 | 0 | 0 | -88.00 | 77.5 | -213.38 |
| 21Q2 (7) | -2.62 | -322.58 | -138.18 | 2.62 | 1290.91 | 773.33 | 0.38 | 235.71 | -83.9 | -0.03 | -175.0 | -400.0 | 0 | 100.0 | 100.0 | 0.09 | 125.0 | -18.18 | 0 | 0 | 0 | 0.71 | 107.88 | -15.94 | 0.43 | -17.31 | 168.75 | 0.4 | -6.98 | 5.26 | 0.27 | 0.0 | -18.18 | 0 | 0 | 0 | -391.04 | -341.5 | -152.4 |
| 21Q1 (6) | -0.62 | -109.52 | -58.97 | -0.22 | 94.26 | -222.22 | -0.28 | 94.49 | 87.44 | 0.04 | 233.33 | 0 | -0.84 | -131.34 | -300.0 | 0.04 | -66.67 | -33.33 | 0 | 0 | 0 | 0.34 | -45.16 | -41.43 | 0.52 | -44.09 | 92.59 | 0.43 | -41.1 | 72.0 | 0.27 | -12.9 | -18.18 | 0 | 0 | 0 | -88.57 | -114.15 | -31.72 |
| 20Q4 (5) | 6.51 | 1151.92 | -28.07 | -3.83 | -392.37 | -330.34 | -5.08 | -2440.0 | 8.3 | -0.03 | 50.0 | -150.0 | 2.68 | 46.45 | -67.16 | 0.12 | -14.29 | 50.0 | 0 | 0 | 0 | 0.62 | -34.81 | 58.9 | 0.93 | 244.44 | 138.46 | 0.73 | 114.71 | 69.77 | 0.31 | -6.06 | -13.89 | 0 | 0 | 0 | 625.96 | 706.53 | -45.36 |
| 20Q3 (4) | 0.52 | 147.27 | 0.0 | 1.31 | 336.67 | 0.0 | -0.2 | -108.47 | 0.0 | -0.06 | -700.0 | 0.0 | 1.83 | 328.75 | 0.0 | 0.14 | 27.27 | 0.0 | 0 | 0 | 0.0 | 0.95 | 13.11 | 0.0 | 0.27 | 68.75 | 0.0 | 0.34 | -10.53 | 0.0 | 0.33 | 0.0 | 0.0 | 0 | 0 | 0.0 | 77.61 | 150.09 | 0.0 |
| 20Q2 (3) | -1.1 | -182.05 | 0.0 | 0.3 | 66.67 | 0.0 | 2.36 | 205.83 | 0.0 | 0.01 | 0 | 0.0 | -0.8 | -280.95 | 0.0 | 0.11 | 83.33 | 0.0 | 0 | 0 | 0.0 | 0.84 | 44.85 | 0.0 | 0.16 | -40.74 | 0.0 | 0.38 | 52.0 | 0.0 | 0.33 | 0.0 | 0.0 | 0 | 0 | 0.0 | -154.93 | -130.41 | 0.0 |
| 20Q1 (2) | -0.39 | -104.31 | 0.0 | 0.18 | 120.22 | 0.0 | -2.23 | 59.75 | 0.0 | 0 | -100.0 | 0.0 | -0.21 | -102.57 | 0.0 | 0.06 | -25.0 | 0.0 | 0 | 0 | 0.0 | 0.58 | 48.77 | 0.0 | 0.27 | -30.77 | 0.0 | 0.25 | -41.86 | 0.0 | 0.33 | -8.33 | 0.0 | 0 | 0 | 0.0 | -67.24 | -105.87 | 0.0 |
| 19Q4 (1) | 9.05 | 0.0 | 0.0 | -0.89 | 0.0 | 0.0 | -5.54 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | 8.16 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 0.39 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 0.36 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1145.57 | 0.0 | 0.0 |
