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) | 1.05 | -83.25 | -5.11 | 0 | -2.57 | 0 | -0.11 | 0 | -4.06 | 0 | 1.24 | 313.33 | 0.02 | 100.0 | 5.25 | 263.24 | 3.22 | 24.32 | 2.83 | 41.5 | 3.14 | 1.29 | 0 | 0 | 17.59 | -85.69 |
| 2022 (9) | 6.27 | 120.77 | -3.24 | 0 | -1.66 | 0 | -0.07 | 0 | 3.03 | 25.21 | 0.3 | -37.5 | 0.01 | -66.67 | 1.45 | -56.27 | 2.59 | 0 | 2.0 | 0 | 3.1 | -4.91 | 0 | 0 | 122.94 | 28.57 |
| 2021 (8) | 2.84 | -28.64 | -0.42 | 0 | 7.55 | 0 | 0 | 0 | 2.42 | -13.57 | 0.48 | -60.33 | 0.03 | 0.0 | 3.31 | -49.86 | -0.55 | 0 | -0.29 | 0 | 3.26 | -4.68 | 0 | 0 | 95.62 | 8.36 |
| 2020 (7) | 3.98 | -40.15 | -1.18 | 0 | -1.67 | 0 | -0.04 | 0 | 2.8 | -53.26 | 1.21 | 86.15 | 0.03 | 0 | 6.60 | 141.68 | 0.91 | -66.54 | 1.09 | -40.76 | 3.42 | 0.29 | 0 | 0 | 88.25 | -30.33 |
| 2019 (6) | 6.65 | 78.76 | -0.66 | 0 | -6.15 | 0 | 0.1 | 0 | 5.99 | 0 | 0.65 | -92.9 | 0 | 0 | 2.73 | -94.9 | 2.72 | 0.0 | 1.84 | -12.8 | 3.41 | 210.0 | 0 | 0 | 126.67 | 9.3 |
| 2018 (5) | 3.72 | 5.08 | -9.33 | 0 | 5.97 | 0 | -0.02 | 0 | -5.61 | 0 | 9.15 | 1659.62 | -0.2 | 0 | 53.57 | 1474.18 | 2.72 | -1.81 | 2.11 | -7.46 | 1.1 | 18.28 | 0 | 0 | 115.89 | 5.08 |
| 2017 (4) | 3.54 | 15.69 | -0.56 | 0 | -2.95 | 0 | -0.03 | 0 | 2.98 | 11.61 | 0.52 | 30.0 | 0.01 | -50.0 | 3.40 | 13.32 | 2.77 | 14.46 | 2.28 | 18.13 | 0.93 | 2.2 | 0 | 0 | 110.28 | 2.35 |
| 2016 (3) | 3.06 | 0.66 | -0.39 | 0 | -2.42 | 0 | 0.03 | 0 | 2.67 | 57.99 | 0.4 | -66.39 | 0.02 | 0 | 3.00 | -69.29 | 2.42 | 8.52 | 1.93 | 6.63 | 0.91 | 0.0 | 0 | 0 | 107.75 | -3.6 |
| 2015 (2) | 3.04 | -5.88 | -1.35 | 0 | -2.4 | 0 | -0.04 | 0 | 1.69 | 106.1 | 1.19 | -63.38 | -0.15 | 0 | 9.78 | -75.87 | 2.23 | 24.58 | 1.81 | 70.75 | 0.91 | 19.74 | 0 | 0 | 111.76 | -37.02 |
| 2014 (1) | 3.23 | 31.84 | -2.41 | 0 | 0.6 | 0 | 0.04 | -66.67 | 0.82 | 0 | 3.25 | 2400.0 | -0.16 | 0 | 40.52 | 1857.61 | 1.79 | 13.29 | 1.06 | 0 | 0.76 | -1.3 | 0 | 0 | 177.47 | -44.22 |
| 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) | 1.05 | 176.32 | 131.63 | -0.84 | -460.0 | 31.15 | -2.44 | -662.5 | -49.69 | 0.06 | 0 | 142.86 | 0.21 | -8.7 | 104.63 | 0.86 | 377.78 | 3.61 | 0.01 | 0 | 0.0 | 16.54 | 352.97 | 6.4 | 0.42 | 55.56 | -20.75 | 0.27 | -22.86 | -57.81 | 0.79 | 0.0 | 0.0 | 0 | 0 | 0 | 99.06 | 197.17 | 142.67 |
| 24Q2 (19) | 0.38 | -68.33 | -68.6 | -0.15 | -103.53 | 57.14 | -0.32 | 0.0 | -3.23 | 0 | 100.0 | 100.0 | 0.23 | -95.78 | -73.26 | 0.18 | 12.5 | -18.18 | 0 | -100.0 | -100.0 | 3.65 | 69.55 | -19.84 | 0.27 | -81.63 | -6.9 | 0.35 | -75.52 | -2.78 | 0.79 | 0.0 | 1.28 | 0 | 0 | 0 | 33.33 | -38.33 | -68.6 |
| 24Q1 (18) | 1.2 | -59.6 | 531.58 | 4.25 | 1747.83 | 212.73 | -0.32 | 0.0 | -3.23 | -0.02 | -133.33 | -100.0 | 5.45 | 70.31 | 252.23 | 0.16 | 23.08 | 166.67 | 0.04 | 233.33 | 100.0 | 2.15 | 19.27 | 123.6 | 1.47 | 8.89 | 40.0 | 1.43 | 43.0 | 72.29 | 0.79 | -1.25 | 1.28 | 0 | 0 | 0 | 54.05 | -67.24 | 358.04 |
| 23Q4 (17) | 2.97 | 189.46 | -13.66 | 0.23 | 118.85 | -87.7 | -0.32 | 80.37 | -6.67 | 0.06 | 142.86 | 185.71 | 3.2 | 170.48 | -39.74 | 0.13 | -84.34 | 18.18 | -0.03 | -400.0 | -50.0 | 1.81 | -88.38 | 12.27 | 1.35 | 154.72 | -10.0 | 1.0 | 56.25 | -15.97 | 0.8 | 1.27 | 3.9 | 0 | 0 | 0 | 165.00 | 171.07 | -5.99 |
| 23Q3 (16) | -3.32 | -374.38 | -273.82 | -1.22 | -248.57 | 75.79 | -1.63 | -425.81 | -114.47 | -0.14 | -600.0 | -566.67 | -4.54 | -627.91 | -45.05 | 0.83 | 277.27 | 822.22 | 0.01 | 0.0 | 0.0 | 15.54 | 241.24 | 779.05 | 0.53 | 82.76 | -7.02 | 0.64 | 77.78 | 45.45 | 0.79 | 1.28 | 2.6 | 0 | 0 | 0 | -232.17 | -318.74 | -247.08 |
| 23Q2 (15) | 1.21 | 536.84 | 1310.0 | -0.35 | 90.72 | -1650.0 | -0.31 | 0.0 | -3.33 | -0.02 | -100.0 | -100.0 | 0.86 | 124.02 | 816.67 | 0.22 | 266.67 | 633.33 | 0.01 | -50.0 | 0.0 | 4.55 | 372.95 | 411.66 | 0.29 | -72.38 | 193.55 | 0.36 | -56.63 | 216.13 | 0.78 | 0.0 | 1.3 | 0 | 0 | 0 | 106.14 | 799.4 | 588.25 |
| 23Q1 (14) | 0.19 | -94.48 | -81.37 | -3.77 | -301.6 | -7440.0 | -0.31 | -3.33 | -3.33 | -0.01 | 85.71 | 50.0 | -3.58 | -167.42 | -469.07 | 0.06 | -45.45 | -14.29 | 0.02 | 200.0 | 0.0 | 0.96 | -40.11 | -25.02 | 1.05 | -30.0 | 25.0 | 0.83 | -30.25 | 22.06 | 0.78 | 1.3 | 0.0 | 0 | 0 | 0 | 11.80 | -93.28 | -83.11 |
| 22Q4 (13) | 3.44 | 80.1 | 9.55 | 1.87 | 137.1 | 1538.46 | -0.3 | 60.53 | -111.32 | -0.07 | -333.33 | -75.0 | 5.31 | 269.65 | 76.41 | 0.11 | 22.22 | -15.38 | -0.02 | -300.0 | -100.0 | 1.61 | -9.05 | -38.02 | 1.5 | 163.16 | 72.41 | 1.19 | 170.45 | 65.28 | 0.77 | 0.0 | -2.53 | 0 | 0 | 0 | 175.51 | 11.19 | -15.6 |
| 22Q3 (12) | 1.91 | 2010.0 | 334.09 | -5.04 | -25100.0 | -3050.0 | -0.76 | -153.33 | -116.52 | 0.03 | 400.0 | 250.0 | -3.13 | -2508.33 | -1217.86 | 0.09 | 200.0 | -47.06 | 0.01 | 0.0 | 0.0 | 1.77 | 98.62 | -77.22 | 0.57 | 283.87 | 160.0 | 0.44 | 241.94 | 159.46 | 0.77 | 0.0 | -2.53 | 0 | 0 | 0 | 157.85 | 826.12 | -82.06 |
| 22Q2 (11) | -0.1 | -109.8 | 90.0 | -0.02 | 60.0 | 66.67 | -0.3 | 0.0 | -144.78 | -0.01 | 50.0 | -125.0 | -0.12 | -112.37 | 88.68 | 0.03 | -57.14 | -66.67 | 0.01 | -50.0 | 0.0 | 0.89 | -30.69 | -77.94 | -0.31 | -136.9 | 65.93 | -0.31 | -145.59 | 42.59 | 0.77 | -1.28 | -4.94 | 0 | 0 | 0 | -21.74 | -131.12 | 94.13 |
| 22Q1 (10) | 1.02 | -67.52 | 292.31 | -0.05 | 61.54 | 28.57 | -0.3 | -111.32 | 21.05 | -0.02 | 50.0 | -166.67 | 0.97 | -67.77 | 410.53 | 0.07 | -46.15 | -22.22 | 0.02 | 300.0 | 0.0 | 1.28 | -50.5 | -27.5 | 0.84 | -3.45 | 90.91 | 0.68 | -5.56 | 142.86 | 0.78 | -1.27 | -10.34 | 0 | 0 | 0 | 69.86 | -66.4 | 209.01 |
| 21Q4 (9) | 3.14 | 613.64 | 14.6 | -0.13 | 18.75 | 79.03 | 2.65 | -42.39 | 276.67 | -0.04 | -100.0 | 63.64 | 3.01 | 975.0 | 41.98 | 0.13 | -23.53 | -78.33 | -0.01 | -200.0 | 50.0 | 2.59 | -66.57 | -72.71 | 0.87 | 191.58 | -13.86 | 0.72 | 197.3 | -2.7 | 0.79 | 0.0 | -9.2 | 0 | 0 | 0 | 207.95 | -76.37 | 22.19 |
| 21Q3 (8) | 0.44 | 144.0 | -76.6 | -0.16 | -166.67 | 33.33 | 4.6 | 586.57 | 470.97 | -0.02 | -150.0 | -122.22 | 0.28 | 126.42 | -82.93 | 0.17 | 88.89 | -39.29 | 0.01 | 0.0 | 0.0 | 7.76 | 92.34 | 27.53 | -0.95 | -4.4 | -343.59 | -0.74 | -37.04 | -338.71 | 0.79 | -2.47 | -7.06 | 0 | 0 | 0 | 880.00 | 337.6 | 442.98 |
| 21Q2 (7) | -1.0 | -484.62 | -377.78 | -0.06 | 14.29 | 45.45 | 0.67 | 276.32 | 281.08 | 0.04 | 33.33 | 300.0 | -1.06 | -657.89 | -524.0 | 0.09 | 0.0 | -18.18 | 0.01 | -50.0 | 0 | 4.04 | 127.8 | -10.84 | -0.91 | -306.82 | -28.17 | -0.54 | -292.86 | -1700.0 | 0.81 | -6.9 | -3.57 | 0 | 0 | 0 | -370.37 | -1738.18 | -933.33 |
| 21Q1 (6) | 0.26 | -90.51 | 126.0 | -0.07 | 88.71 | 66.67 | -0.38 | 74.67 | -126.21 | 0.03 | 127.27 | 200.0 | 0.19 | -91.04 | 115.7 | 0.09 | -85.0 | -57.14 | 0.02 | 200.0 | -50.0 | 1.77 | -81.37 | -57.9 | 0.44 | -56.44 | 109.52 | 0.28 | -62.16 | 300.0 | 0.87 | 0.0 | 1.16 | 0 | 0 | 0 | 22.61 | -86.72 | 121.03 |
| 20Q4 (5) | 2.74 | 45.74 | -13.29 | -0.62 | -158.33 | -181.82 | -1.5 | -20.97 | 45.05 | -0.11 | -222.22 | -466.67 | 2.12 | 29.27 | -27.89 | 0.6 | 114.29 | 215.79 | -0.02 | -300.0 | 0.0 | 9.51 | 56.21 | 234.81 | 1.01 | 158.97 | -1.94 | 0.74 | 138.71 | 2.78 | 0.87 | 2.35 | -3.33 | 0 | 0 | 0 | 170.19 | 5.01 | -12.75 |
| 20Q3 (4) | 1.88 | 422.22 | 0.0 | -0.24 | -118.18 | 0.0 | -1.24 | -235.14 | 0.0 | 0.09 | 550.0 | 0.0 | 1.64 | 556.0 | 0.0 | 0.28 | 154.55 | 0.0 | 0.01 | 0 | 0.0 | 6.09 | 34.47 | 0.0 | 0.39 | 154.93 | 0.0 | 0.31 | 1133.33 | 0.0 | 0.85 | 1.19 | 0.0 | 0 | 0 | 0.0 | 162.07 | 264.66 | 0.0 |
| 20Q2 (3) | 0.36 | 136.0 | 0.0 | -0.11 | 47.62 | 0.0 | -0.37 | -125.52 | 0.0 | -0.02 | -300.0 | 0.0 | 0.25 | 120.66 | 0.0 | 0.11 | -47.62 | 0.0 | 0 | -100.0 | 0.0 | 4.53 | 7.56 | 0.0 | -0.71 | -438.1 | 0.0 | -0.03 | -142.86 | 0.0 | 0.84 | -2.33 | 0.0 | 0 | 0 | 0.0 | 44.44 | 141.33 | 0.0 |
| 20Q1 (2) | -1.0 | -131.65 | 0.0 | -0.21 | 4.55 | 0.0 | 1.45 | 153.11 | 0.0 | 0.01 | -66.67 | 0.0 | -1.21 | -141.16 | 0.0 | 0.21 | 10.53 | 0.0 | 0.04 | 300.0 | 0.0 | 4.21 | 48.18 | 0.0 | 0.21 | -79.61 | 0.0 | 0.07 | -90.28 | 0.0 | 0.86 | -4.44 | 0.0 | 0 | 0 | 0.0 | -107.53 | -155.12 | 0.0 |
| 19Q4 (1) | 3.16 | 0.0 | 0.0 | -0.22 | 0.0 | 0.0 | -2.73 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 2.94 | 0.0 | 0.0 | 0.19 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 2.84 | 0.0 | 0.0 | 1.03 | 0.0 | 0.0 | 0.72 | 0.0 | 0.0 | 0.9 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 195.06 | 0.0 | 0.0 |
