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) | 6.14 | 3.72 | -1.74 | 0 | -3.12 | 0 | -0.1 | 0 | 4.4 | 117.82 | 1.95 | 16.77 | -0.18 | 0 | 6.79 | 2.86 | 5.6 | 13.82 | 4.2 | 17.98 | 1.77 | 10.62 | 0.15 | -21.05 | 100.33 | -9.33 |
| 2022 (9) | 5.92 | 29.26 | -3.9 | 0 | -2.5 | 0 | 0.12 | 0 | 2.02 | -11.01 | 1.67 | 0.6 | -0.41 | 0 | 6.60 | -16.93 | 4.92 | 49.54 | 3.56 | 45.9 | 1.6 | 3.23 | 0.19 | 5.56 | 110.65 | 0.75 |
| 2021 (8) | 4.58 | -3.78 | -2.31 | 0 | -0.36 | 0 | -0.08 | 0 | 2.27 | -21.99 | 1.66 | 72.92 | -0.33 | 0 | 7.95 | 64.89 | 3.29 | -21.1 | 2.44 | -17.29 | 1.55 | 47.62 | 0.18 | 5.88 | 109.83 | -3.78 |
| 2020 (7) | 4.76 | -33.24 | -1.85 | 0 | -3.73 | 0 | 0.05 | -16.67 | 2.91 | -58.84 | 0.96 | 255.56 | -0.79 | 0 | 4.82 | 247.34 | 4.17 | 4.77 | 2.95 | 8.06 | 1.05 | -21.64 | 0.17 | -15.0 | 114.15 | -31.64 |
| 2019 (6) | 7.13 | 87.63 | -0.06 | 0 | -5.83 | 0 | 0.06 | 0 | 7.07 | 474.8 | 0.27 | -93.35 | -0.25 | 0 | 1.39 | -93.58 | 3.98 | 32.23 | 2.73 | 18.18 | 1.34 | -4.96 | 0.2 | -16.67 | 166.98 | 74.01 |
| 2018 (5) | 3.8 | -10.8 | -2.57 | 0 | -0.52 | 0 | -0.04 | 0 | 1.23 | -65.83 | 4.06 | 290.38 | 1.09 | 0 | 21.60 | 251.97 | 3.01 | 8.27 | 2.31 | 4.05 | 1.41 | 0.71 | 0.24 | -14.29 | 95.96 | -12.15 |
| 2017 (4) | 4.26 | 31.89 | -0.66 | 0 | -3.39 | 0 | -0.72 | 0 | 3.6 | 101.12 | 1.04 | -30.67 | -0.11 | 0 | 6.14 | -32.22 | 2.78 | 24.66 | 2.22 | 54.17 | 1.4 | -2.1 | 0.28 | 16.67 | 109.23 | 5.17 |
| 2016 (3) | 3.23 | 50.93 | -1.44 | 0 | -3.64 | 0 | 0.54 | 0 | 1.79 | 0 | 1.5 | -34.78 | -0.02 | 0 | 9.05 | -35.69 | 2.23 | -14.56 | 1.44 | -22.58 | 1.43 | 10.85 | 0.24 | -7.69 | 103.86 | 65.49 |
| 2015 (2) | 2.14 | -3.6 | -3.67 | 0 | -2.79 | 0 | -0.47 | 0 | -1.53 | 0 | 2.3 | -27.9 | -0.53 | 0 | 14.08 | -34.83 | 2.61 | -14.14 | 1.86 | -27.63 | 1.29 | 12.17 | 0.26 | 23.81 | 62.76 | 11.1 |
| 2014 (1) | 2.22 | -21.83 | -6.49 | 0 | 9.79 | 0 | 0.22 | 0 | -4.27 | 0 | 3.19 | 138.06 | -0.82 | 0 | 21.60 | 79.07 | 3.04 | 19.69 | 2.57 | 18.98 | 1.15 | 51.32 | 0.21 | -53.33 | 56.49 | -32.97 |
| 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) | 1.55 | 9.93 | -1.27 | -0.47 | -1075.0 | -209.3 | -3.49 | -818.42 | -14.8 | -0.22 | -215.79 | 26.67 | 1.08 | -21.17 | -46.0 | 0.22 | -31.25 | 100.0 | -0.03 | -120.0 | 62.5 | 2.93 | -31.98 | 86.97 | 1.81 | 23.97 | 45.97 | 1.46 | 22.69 | 47.47 | 0.48 | -2.04 | 6.67 | 0.03 | 0.0 | -25.0 | 78.68 | -4.58 | -25.83 |
| 24Q2 (19) | 1.41 | -38.16 | -12.42 | -0.04 | 97.39 | 91.67 | -0.38 | -240.74 | -392.31 | 0.19 | 375.0 | 46.15 | 1.37 | 82.67 | 21.24 | 0.32 | -11.11 | -41.82 | 0.15 | 0 | 400.0 | 4.30 | -12.78 | -45.18 | 1.46 | 4.29 | 18.7 | 1.19 | 3.48 | 23.96 | 0.49 | 2.08 | 16.67 | 0.03 | 0.0 | -25.0 | 82.46 | -39.97 | -27.27 |
| 24Q1 (18) | 2.28 | 31.79 | 85.37 | -1.53 | -255.81 | -21.43 | 0.27 | 3.85 | 157.45 | 0.04 | 200.0 | -63.64 | 0.75 | -42.31 | 2600.0 | 0.36 | -41.94 | -45.45 | 0 | -100.0 | 100.0 | 4.93 | -37.0 | -49.49 | 1.4 | -20.45 | 2.19 | 1.15 | 1.77 | 2.68 | 0.48 | 0.0 | 11.63 | 0.03 | -25.0 | -25.0 | 137.35 | 31.0 | 77.55 |
| 23Q4 (17) | 1.73 | 10.19 | 154.41 | -0.43 | -200.0 | 65.6 | 0.26 | 108.55 | -83.33 | -0.04 | 86.67 | 97.44 | 1.3 | -35.0 | 328.07 | 0.62 | 463.64 | -16.22 | 0.07 | 187.5 | -88.71 | 7.83 | 400.3 | -26.58 | 1.76 | 41.94 | 12.82 | 1.13 | 14.14 | 39.51 | 0.48 | 6.67 | 17.07 | 0.04 | 0.0 | -33.33 | 104.85 | -1.16 | 97.36 |
| 23Q3 (16) | 1.57 | -2.48 | -22.66 | 0.43 | 189.58 | 164.18 | -3.04 | -2438.46 | -47.57 | -0.3 | -330.77 | -140.0 | 2.0 | 76.99 | 47.06 | 0.11 | -80.0 | 83.33 | -0.08 | -366.67 | 86.89 | 1.56 | -80.06 | 63.77 | 1.24 | 0.81 | 6.9 | 0.99 | 3.12 | 10.0 | 0.45 | 7.14 | 9.76 | 0.04 | 0.0 | 0.0 | 106.08 | -6.44 | -29.45 |
| 23Q2 (15) | 1.61 | 30.89 | -10.06 | -0.48 | 61.9 | 38.46 | 0.13 | 127.66 | 120.31 | 0.13 | 18.18 | -84.52 | 1.13 | 3866.67 | 11.88 | 0.55 | -16.67 | -15.38 | 0.03 | 250.0 | -66.67 | 7.85 | -19.64 | -29.99 | 1.23 | -10.22 | 32.26 | 0.96 | -14.29 | 21.52 | 0.42 | -2.33 | 7.69 | 0.04 | 0.0 | -20.0 | 113.38 | 46.56 | -22.09 |
| 23Q1 (14) | 1.23 | 80.88 | -6.82 | -1.26 | -0.8 | -15.6 | -0.47 | -130.13 | 65.44 | 0.11 | 107.05 | -38.89 | -0.03 | 94.74 | -113.04 | 0.66 | -10.81 | 53.49 | -0.02 | -103.23 | 75.0 | 9.76 | -8.44 | 42.59 | 1.37 | -12.18 | 7.03 | 1.12 | 38.27 | 6.67 | 0.43 | 4.88 | 13.16 | 0.04 | -33.33 | -20.0 | 77.36 | 45.62 | -13.26 |
| 22Q4 (13) | 0.68 | -66.5 | -64.21 | -1.25 | -86.57 | -267.65 | 1.56 | 175.73 | 264.21 | -1.56 | -308.0 | -7900.0 | -0.57 | -141.91 | -136.54 | 0.74 | 1133.33 | 393.33 | 0.62 | 201.64 | 426.32 | 10.66 | 1016.04 | 338.6 | 1.56 | 34.48 | 23.81 | 0.81 | -10.0 | -15.62 | 0.41 | 0.0 | 24.24 | 0.06 | 50.0 | 20.0 | 53.12 | -64.67 | -62.53 |
| 22Q3 (12) | 2.03 | 13.41 | 99.02 | -0.67 | 14.1 | -39.58 | -2.06 | -221.88 | -407.46 | 0.75 | -10.71 | 850.0 | 1.36 | 34.65 | 151.85 | 0.06 | -90.77 | -33.33 | -0.61 | -777.78 | -454.55 | 0.96 | -91.47 | -51.27 | 1.16 | 24.73 | 146.81 | 0.9 | 13.92 | 172.73 | 0.41 | 5.13 | 13.89 | 0.04 | -20.0 | -20.0 | 150.37 | 3.33 | 9.09 |
| 22Q2 (11) | 1.79 | 35.61 | 193.44 | -0.78 | 28.44 | 15.22 | -0.64 | 52.94 | -3300.0 | 0.84 | 366.67 | 8300.0 | 1.01 | 339.13 | 425.81 | 0.65 | 51.16 | -34.34 | 0.09 | 212.5 | 350.0 | 11.21 | 63.67 | -45.1 | 0.93 | -27.34 | 78.85 | 0.79 | -24.76 | 154.84 | 0.39 | 2.63 | -36.07 | 0.05 | 0.0 | 25.0 | 145.53 | 63.17 | 129.03 |
| 22Q1 (10) | 1.32 | -30.53 | 25.71 | -1.09 | -220.59 | -91.23 | -1.36 | -43.16 | -1260.0 | 0.18 | 800.0 | 0 | 0.23 | -85.26 | -52.08 | 0.43 | 186.67 | 2.38 | -0.08 | 57.89 | -100.0 | 6.85 | 181.65 | -13.92 | 1.28 | 1.59 | 23.08 | 1.05 | 9.38 | 25.0 | 0.38 | 15.15 | 58.33 | 0.05 | 0.0 | 25.0 | 89.19 | -37.1 | -4.86 |
| 21Q4 (9) | 1.9 | 86.27 | 13.1 | -0.34 | 29.17 | 66.0 | -0.95 | -241.79 | -69.64 | 0.02 | 120.0 | -77.78 | 1.56 | 188.89 | 129.41 | 0.15 | 66.67 | -79.45 | -0.19 | -72.73 | 78.16 | 2.43 | 23.99 | -82.52 | 1.26 | 168.09 | 15.6 | 0.96 | 190.91 | 15.66 | 0.33 | -8.33 | 43.48 | 0.05 | 0.0 | 25.0 | 141.79 | 2.87 | -7.16 |
| 21Q3 (8) | 1.02 | 67.21 | -15.7 | -0.48 | 47.83 | -580.0 | 0.67 | 3250.0 | 131.46 | -0.1 | -1100.0 | -150.0 | 0.54 | 274.19 | -58.78 | 0.09 | -90.91 | 114.29 | -0.11 | -650.0 | -147.83 | 1.96 | -90.39 | 115.62 | 0.47 | -9.62 | -60.5 | 0.33 | 6.45 | -65.26 | 0.36 | -40.98 | 33.33 | 0.05 | 25.0 | 25.0 | 137.84 | 116.93 | 43.53 |
| 21Q2 (7) | 0.61 | -41.9 | -25.61 | -0.92 | -61.4 | -135.9 | 0.02 | 120.0 | 110.53 | 0.01 | 0 | -75.0 | -0.31 | -164.58 | -172.09 | 0.99 | 135.71 | 253.57 | 0.02 | 150.0 | 111.76 | 20.41 | 156.61 | 245.55 | 0.52 | -50.0 | -48.51 | 0.31 | -63.1 | -50.79 | 0.61 | 154.17 | 117.86 | 0.04 | 0.0 | 0.0 | 63.54 | -32.22 | -26.38 |
| 21Q1 (6) | 1.05 | -37.5 | 0.96 | -0.57 | 43.0 | -1.79 | -0.1 | 82.14 | 88.24 | 0 | -100.0 | 100.0 | 0.48 | -29.41 | 0.0 | 0.42 | -42.47 | -27.59 | -0.04 | 95.4 | -300.0 | 7.95 | -42.79 | -32.52 | 1.04 | -4.59 | 18.18 | 0.84 | 1.2 | 55.56 | 0.24 | 4.35 | -11.11 | 0.04 | 0.0 | -20.0 | 93.75 | -38.62 | -22.48 |
| 20Q4 (5) | 1.68 | 38.84 | -6.67 | -1.0 | -1100.0 | -66.67 | -0.56 | 73.71 | 16.42 | 0.09 | 325.0 | 400.0 | 0.68 | -48.09 | -43.33 | 0.73 | 215.87 | 1116.67 | -0.87 | -478.26 | -40.32 | 13.90 | 210.8 | 1072.63 | 1.09 | -8.4 | 10.1 | 0.83 | -12.63 | 23.88 | 0.23 | -14.81 | -20.69 | 0.04 | 0.0 | 0.0 | 152.73 | 59.04 | -15.15 |
| 20Q3 (4) | 1.21 | 47.56 | 0.0 | 0.1 | 125.64 | 0.0 | -2.13 | -1021.05 | 0.0 | -0.04 | -200.0 | 0.0 | 1.31 | 204.65 | 0.0 | -0.63 | -325.0 | 0.0 | 0.23 | 235.29 | 0.0 | -12.55 | -312.45 | 0.0 | 1.19 | 17.82 | 0.0 | 0.95 | 50.79 | 0.0 | 0.27 | -3.57 | 0.0 | 0.04 | 0.0 | 0.0 | 96.03 | 11.26 | 0.0 |
| 20Q2 (3) | 0.82 | -21.15 | 0.0 | -0.39 | 30.36 | 0.0 | -0.19 | 77.65 | 0.0 | 0.04 | 233.33 | 0.0 | 0.43 | -10.42 | 0.0 | 0.28 | -51.72 | 0.0 | -0.17 | -950.0 | 0.0 | 5.91 | -49.89 | 0.0 | 1.01 | 14.77 | 0.0 | 0.63 | 16.67 | 0.0 | 0.28 | 3.7 | 0.0 | 0.04 | -20.0 | 0.0 | 86.32 | -28.62 | 0.0 |
| 20Q1 (2) | 1.04 | -42.22 | 0.0 | -0.56 | 6.67 | 0.0 | -0.85 | -26.87 | 0.0 | -0.03 | 0.0 | 0.0 | 0.48 | -60.0 | 0.0 | 0.58 | 866.67 | 0.0 | 0.02 | 103.23 | 0.0 | 11.79 | 894.17 | 0.0 | 0.88 | -11.11 | 0.0 | 0.54 | -19.4 | 0.0 | 0.27 | -6.9 | 0.0 | 0.05 | 25.0 | 0.0 | 120.93 | -32.82 | 0.0 |
| 19Q4 (1) | 1.8 | 0.0 | 0.0 | -0.6 | 0.0 | 0.0 | -0.67 | 0.0 | 0.0 | -0.03 | 0.0 | 0.0 | 1.2 | 0.0 | 0.0 | 0.06 | 0.0 | 0.0 | -0.62 | 0.0 | 0.0 | 1.19 | 0.0 | 0.0 | 0.99 | 0.0 | 0.0 | 0.67 | 0.0 | 0.0 | 0.29 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 180.00 | 0.0 | 0.0 |
