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) | 12.2 | -12.1 | -3.73 | 0 | -7.34 | 0 | -0.07 | 0 | 8.47 | 182.33 | 9.95 | 122.6 | 0 | 0 | 13.56 | 106.19 | 6.69 | -15.1 | 5.54 | -16.19 | 6.84 | 4.43 | 0.04 | 33.33 | 98.23 | -6.65 |
| 2022 (9) | 13.88 | 29.6 | -10.88 | 0 | -9.02 | 0 | -0.1 | 0 | 3.0 | 56.25 | 4.47 | -12.35 | 0 | 0 | 6.57 | -23.23 | 7.88 | 20.67 | 6.61 | 22.18 | 6.55 | 10.64 | 0.03 | 50.0 | 105.23 | 11.52 |
| 2021 (8) | 10.71 | -16.39 | -8.79 | 0 | 0.39 | 0 | -0.02 | 0 | 1.92 | -83.43 | 5.1 | 87.5 | -0.08 | 0 | 8.56 | 63.22 | 6.53 | -14.42 | 5.41 | -14.67 | 5.92 | 12.33 | 0.02 | 0.0 | 94.36 | -14.33 |
| 2020 (7) | 12.81 | 28.36 | -1.22 | 0 | -7.76 | 0 | -0.12 | 0 | 11.59 | 60.75 | 2.72 | -31.14 | 0 | 0 | 5.25 | -35.8 | 7.63 | 12.54 | 6.34 | 30.45 | 5.27 | 12.37 | 0.02 | 0.0 | 110.15 | 5.62 |
| 2019 (6) | 9.98 | 42.98 | -2.77 | 0 | -6.8 | 0 | -0.01 | 0 | 7.21 | 69.25 | 3.95 | 35.27 | 0 | 0 | 8.17 | 24.95 | 6.78 | 8.83 | 4.86 | -1.02 | 4.69 | 250.0 | 0.02 | -33.33 | 104.28 | -6.17 |
| 2018 (5) | 6.98 | 46.64 | -2.72 | 0 | -3.57 | 0 | -0.01 | 0 | 4.26 | 647.37 | 2.92 | -34.53 | 0 | 0 | 6.54 | -38.21 | 6.23 | 22.4 | 4.91 | 21.53 | 1.34 | 11.67 | 0.03 | 50.0 | 111.15 | 22.82 |
| 2017 (4) | 4.76 | 1.93 | -4.19 | 0 | -0.34 | 0 | 0.07 | 0 | 0.57 | 50.0 | 4.46 | 16.45 | 0 | 0 | 10.59 | 4.65 | 5.09 | 3.67 | 4.04 | 4.12 | 1.2 | 44.58 | 0.02 | 100.0 | 90.49 | -8.54 |
| 2016 (3) | 4.67 | -17.93 | -4.29 | 0 | -1.42 | 0 | 0 | 0 | 0.38 | -89.89 | 3.83 | 275.49 | 0 | 0 | 10.12 | 227.79 | 4.91 | 16.08 | 3.88 | 15.13 | 0.83 | -17.0 | 0.01 | -80.0 | 98.94 | -23.14 |
| 2015 (2) | 5.69 | 0 | -1.93 | 0 | -0.72 | 0 | 0.07 | 0 | 3.76 | 0 | 1.02 | 0 | 0.07 | 0 | 3.09 | 0 | 4.23 | 0 | 3.37 | 0 | 1.0 | 0 | 0.05 | 0 | 128.73 | 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) | 2.65 | -37.5 | -14.52 | 1.86 | 616.67 | 155.36 | -3.08 | -59.59 | -102.63 | -0.08 | -233.33 | 11.11 | 4.51 | 16.24 | 1834.62 | 1.69 | 2.42 | -72.79 | 0 | 0 | 0 | 8.24 | -4.42 | -74.46 | 1.86 | 14.11 | 6.9 | 1.45 | 4.32 | -2.68 | 1.91 | 1.06 | 9.77 | 0.01 | 0.0 | 0.0 | 78.64 | -38.98 | -17.81 |
| 24Q2 (19) | 4.24 | 38.56 | 33.33 | -0.36 | -154.55 | -227.27 | -1.93 | 52.7 | -55.65 | 0.06 | 500.0 | 200.0 | 3.88 | 4.3 | 26.38 | 1.65 | 55.66 | 57.14 | 0 | 0 | 0 | 8.62 | 56.72 | 45.48 | 1.63 | -7.39 | -5.78 | 1.39 | -11.46 | -3.47 | 1.89 | 3.28 | 15.95 | 0.01 | 0.0 | 0.0 | 128.88 | 43.62 | 24.82 |
| 24Q1 (18) | 3.06 | -19.05 | 44.34 | 0.66 | 146.15 | -44.07 | -4.08 | -159.87 | -36.0 | 0.01 | 133.33 | -66.67 | 3.72 | 58.3 | 12.73 | 1.06 | -38.01 | 8.16 | 0 | 0 | 0 | 5.50 | -38.33 | -3.12 | 1.76 | 12.82 | 6.02 | 1.57 | 21.71 | 18.05 | 1.83 | -0.54 | 12.27 | 0.01 | 0.0 | 0.0 | 89.74 | -25.46 | 25.72 |
| 23Q4 (17) | 3.78 | 21.94 | -6.9 | -1.43 | 57.44 | 72.39 | -1.57 | -3.29 | -91.46 | -0.03 | 66.67 | 25.0 | 2.35 | 1003.85 | 309.82 | 1.71 | -72.46 | 116.46 | 0 | 0 | 0 | 8.92 | -72.35 | 99.97 | 1.56 | -10.34 | -29.41 | 1.29 | -13.42 | -20.86 | 1.84 | 5.75 | 9.52 | 0.01 | 0.0 | 0.0 | 120.38 | 25.82 | -1.56 |
| 23Q3 (16) | 3.1 | -2.52 | -6.06 | -3.36 | -2954.55 | -150.75 | -1.52 | -22.58 | 64.9 | -0.09 | -550.0 | -12.5 | -0.26 | -108.47 | -113.27 | 6.21 | 491.43 | 459.46 | 0 | 0 | 0 | 32.26 | 444.42 | 416.16 | 1.74 | 0.58 | -11.68 | 1.49 | 3.47 | -16.29 | 1.74 | 6.75 | 4.82 | 0.01 | 0.0 | 0.0 | 95.68 | -7.33 | 0.03 |
| 23Q2 (15) | 3.18 | 50.0 | -26.05 | -0.11 | -109.32 | 96.19 | -1.24 | 58.67 | -31.91 | 0.02 | -33.33 | 0.0 | 3.07 | -6.97 | 117.73 | 1.05 | 7.14 | 11.7 | 0 | 0 | 0 | 5.93 | 4.36 | 6.85 | 1.73 | 4.22 | -10.82 | 1.44 | 8.27 | -13.77 | 1.63 | 0.0 | 0.62 | 0.01 | 0.0 | 0.0 | 103.25 | 44.64 | -20.76 |
| 23Q1 (14) | 2.12 | -47.78 | -4.5 | 1.18 | 122.78 | 180.82 | -3.0 | -265.85 | -2.04 | 0.03 | 175.0 | 200.0 | 3.3 | 394.64 | 334.21 | 0.98 | 24.05 | -39.88 | 0 | 0 | 0 | 5.68 | 27.28 | -45.73 | 1.66 | -24.89 | -6.21 | 1.33 | -18.4 | -13.07 | 1.63 | -2.98 | 3.16 | 0.01 | 0.0 | 0.0 | 71.38 | -41.63 | 0.32 |
| 22Q4 (13) | 4.06 | 23.03 | 30.55 | -5.18 | -286.57 | 7.83 | -0.82 | 81.06 | 52.05 | -0.04 | 50.0 | 0.0 | -1.12 | -157.14 | 55.38 | 0.79 | -28.83 | -38.28 | 0 | 0 | 0 | 4.46 | -28.63 | -44.69 | 2.21 | 12.18 | 31.55 | 1.63 | -8.43 | 11.64 | 1.68 | 1.2 | 11.26 | 0.01 | 0.0 | 0.0 | 122.29 | 27.85 | 17.18 |
| 22Q3 (12) | 3.3 | -23.26 | 28.4 | -1.34 | 53.63 | -112.7 | -4.33 | -360.64 | -182.63 | -0.08 | -500.0 | -100.0 | 1.96 | 39.01 | 1.03 | 1.11 | 18.09 | 29.07 | 0 | 0 | 100.0 | 6.25 | 12.7 | 9.23 | 1.97 | 1.55 | 43.8 | 1.78 | 6.59 | 57.52 | 1.66 | 2.47 | 12.16 | 0.01 | 0.0 | 0.0 | 95.65 | -26.59 | -2.49 |
| 22Q2 (11) | 4.3 | 93.69 | 59.85 | -2.89 | -97.95 | -77.3 | -0.94 | 68.03 | 26.56 | 0.02 | 100.0 | 118.18 | 1.41 | 85.53 | 33.02 | 0.94 | -42.33 | -48.63 | 0 | 0 | 100.0 | 5.55 | -46.99 | -56.0 | 1.94 | 9.6 | 8.99 | 1.67 | 9.15 | 15.97 | 1.62 | 2.53 | 10.2 | 0.01 | 0.0 | 0 | 130.30 | 83.13 | 40.96 |
| 22Q1 (10) | 2.22 | -28.62 | -4.72 | -1.46 | 74.02 | -60.44 | -2.94 | -71.93 | -58.92 | 0.01 | 125.0 | -93.75 | 0.76 | 130.28 | -46.48 | 1.63 | 27.34 | 44.25 | 0 | 0 | 0 | 10.46 | 29.71 | 30.82 | 1.77 | 5.36 | 3.51 | 1.53 | 4.79 | 10.87 | 1.58 | 4.64 | 8.97 | 0.01 | 0.0 | 0.0 | 71.15 | -31.82 | -13.27 |
| 21Q4 (9) | 3.11 | 21.01 | -27.67 | -5.62 | -792.06 | -1270.83 | -1.71 | -132.63 | -101.18 | -0.04 | 0.0 | 71.43 | -2.51 | -229.38 | -152.51 | 1.28 | 48.84 | 26.73 | 0 | 100.0 | 0 | 8.07 | 40.96 | 13.88 | 1.68 | 22.63 | -12.95 | 1.46 | 29.2 | -9.32 | 1.51 | 2.03 | 5.59 | 0.01 | 0.0 | 0.0 | 104.36 | 6.39 | -25.98 |
| 21Q3 (8) | 2.57 | -4.46 | -9.82 | -0.63 | 61.35 | 16.0 | 5.24 | 509.38 | 284.51 | -0.04 | 63.64 | -140.0 | 1.94 | 83.02 | -7.62 | 0.86 | -53.01 | 14.67 | -0.07 | -600.0 | 0 | 5.72 | -54.6 | 0.93 | 1.37 | -23.03 | -30.1 | 1.13 | -21.53 | -34.68 | 1.48 | 0.68 | 12.98 | 0.01 | 0 | 0.0 | 98.09 | 6.11 | 4.98 |
| 21Q2 (7) | 2.69 | 15.45 | -13.23 | -1.63 | -79.12 | -196.36 | -1.28 | 30.81 | 59.11 | -0.11 | -168.75 | 31.25 | 1.06 | -25.35 | -58.43 | 1.83 | 61.95 | 251.92 | -0.01 | 0 | 0 | 12.60 | 57.6 | 196.9 | 1.78 | 4.09 | -0.56 | 1.44 | 4.35 | -3.36 | 1.47 | 1.38 | 14.84 | 0 | -100.0 | -100.0 | 92.44 | 12.67 | -17.1 |
| 21Q1 (6) | 2.33 | -45.81 | 0 | -0.91 | -289.58 | 0 | -1.85 | -117.65 | 0 | 0.16 | 214.29 | 0 | 1.42 | -70.29 | 0 | 1.13 | 11.88 | 0 | 0 | 0 | 0 | 8.00 | 12.91 | 0 | 1.71 | -11.4 | 0 | 1.38 | -14.29 | 0 | 1.45 | 1.4 | 0 | 0.01 | 0.0 | 0 | 82.04 | -41.81 | 0 |
| 20Q4 (5) | 4.3 | 50.88 | 0 | 0.48 | 164.0 | 0 | -0.85 | 70.07 | 0 | -0.14 | -240.0 | 0 | 4.78 | 127.62 | 0 | 1.01 | 34.67 | 0 | 0 | 0 | 0 | 7.08 | 24.94 | 0 | 1.93 | -1.53 | 0 | 1.61 | -6.94 | 0 | 1.43 | 9.16 | 0 | 0.01 | 0.0 | 0 | 140.98 | 50.88 | 0 |
| 20Q3 (4) | 2.85 | -8.06 | 0.0 | -0.75 | -36.36 | 0.0 | -2.84 | 9.27 | 0.0 | 0.1 | 162.5 | 0.0 | 2.1 | -17.65 | 0.0 | 0.75 | 44.23 | 0.0 | 0 | 0 | 0.0 | 5.67 | 33.55 | 0.0 | 1.96 | 9.5 | 0.0 | 1.73 | 16.11 | 0.0 | 1.31 | 2.34 | 0.0 | 0.01 | 0.0 | 0.0 | 93.44 | -16.2 | 0.0 |
| 20Q2 (3) | 3.1 | 0 | 0.0 | -0.55 | 0 | 0.0 | -3.13 | 0 | 0.0 | -0.16 | 0 | 0.0 | 2.55 | 0 | 0.0 | 0.52 | 0 | 0.0 | 0 | 0 | 0.0 | 4.24 | 0 | 0.0 | 1.79 | 0 | 0.0 | 1.49 | 0 | 0.0 | 1.28 | 0 | 0.0 | 0.01 | 0 | 0.0 | 111.51 | 0 | 0.0 |
