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) | 9.38 | 13.83 | -7.98 | 0 | -2.93 | 0 | -0.34 | 0 | 1.4 | -56.11 | 7.8 | 57.26 | 0 | 0 | 15.51 | 20.3 | 2.99 | -7.14 | 2.12 | -12.03 | 6.12 | 25.41 | 0.04 | 100.0 | 113.29 | 0.5 |
| 2022 (9) | 8.24 | 123.31 | -5.05 | 0 | -3.55 | 0 | -0.24 | 0 | 3.19 | 0 | 4.96 | -15.07 | 0 | 0 | 12.89 | -44.23 | 3.22 | 875.76 | 2.41 | 995.45 | 4.88 | 27.75 | 0.02 | 0.0 | 112.72 | 24.03 |
| 2021 (8) | 3.69 | -10.87 | -5.95 | 0 | 0.04 | -98.82 | -0.23 | 0 | -2.26 | 0 | 5.84 | 47.1 | -0.09 | 0 | 23.11 | 40.58 | 0.33 | -35.29 | 0.22 | -31.25 | 3.82 | 10.4 | 0.02 | 100.0 | 90.89 | -16.8 |
| 2020 (7) | 4.14 | 13.42 | -4.17 | 0 | 3.4 | 250.52 | -0.02 | 0 | -0.03 | 0 | 3.97 | 40.28 | 0 | 0 | 16.44 | 11.88 | 0.51 | -56.03 | 0.32 | -64.04 | 3.46 | 37.85 | 0.01 | 0.0 | 109.23 | 2.05 |
| 2019 (6) | 3.65 | 47.18 | -2.86 | 0 | 0.97 | 0 | -0.06 | 0 | 0.79 | 243.48 | 2.83 | 28.64 | 0 | 0 | 14.69 | -4.09 | 1.16 | -16.55 | 0.89 | -16.82 | 2.51 | 136.79 | 0.01 | 0 | 107.04 | -8.07 |
| 2018 (5) | 2.48 | 65.33 | -2.25 | 0 | -0.11 | 0 | 0.03 | 50.0 | 0.23 | 0 | 2.2 | 20.88 | 0 | 0 | 15.32 | -28.95 | 1.39 | 104.41 | 1.07 | 84.48 | 1.06 | 89.29 | 0 | 0 | 116.43 | -11.51 |
| 2017 (4) | 1.5 | 2900.0 | -1.88 | 0 | 0.32 | 0 | 0.02 | 0 | -0.38 | 0 | 1.82 | 203.33 | 0 | 0 | 21.56 | -44.29 | 0.68 | 0 | 0.58 | 0 | 0.56 | 366.67 | 0 | 0 | 131.58 | 163.16 |
| 2016 (3) | 0.05 | 0 | -0.6 | 0 | 0 | 0 | -0.06 | 0 | -0.55 | 0 | 0.6 | 0 | 0 | 0 | 38.71 | 0 | -0.06 | 0 | -0.02 | 0 | 0.12 | 0 | 0 | 0 | 50.00 | 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) | 2.97 | 170.0 | 48.5 | -1.0 | 24.24 | 60.94 | -0.99 | -22.22 | -135.71 | 0.27 | 345.45 | 345.45 | 1.97 | 995.45 | 451.79 | 0.97 | -24.81 | -64.73 | 0 | 0 | 0 | 6.51 | -40.34 | -66.93 | 1.13 | 1355.56 | 26.97 | 0.12 | 200.0 | -80.33 | 1.82 | 3.41 | 12.35 | 0.02 | 0.0 | 100.0 | 151.53 | 128.67 | 69.71 |
| 24Q2 (19) | 1.1 | -57.69 | -44.16 | -1.32 | -50.0 | 32.31 | -0.81 | -237.5 | -12.5 | -0.11 | 59.26 | -266.67 | -0.22 | -112.79 | -1200.0 | 1.29 | 57.32 | -19.38 | 0 | 0 | 0 | 10.90 | 90.56 | -17.33 | -0.09 | -107.09 | -112.86 | -0.12 | -112.77 | -121.05 | 1.76 | 1.15 | 21.38 | 0.02 | 100.0 | 100.0 | 66.27 | -31.44 | -31.72 |
| 24Q1 (18) | 2.6 | -12.46 | 6.12 | -0.88 | 65.22 | 7.37 | -0.24 | 80.65 | 56.36 | -0.27 | -775.0 | -3.85 | 1.72 | 290.91 | 14.67 | 0.82 | -67.46 | -11.83 | 0 | 0 | 0 | 5.72 | -72.0 | -27.03 | 1.27 | 429.17 | 8.55 | 0.94 | 1242.86 | 8.05 | 1.74 | 1.16 | 29.85 | 0.01 | 0.0 | 0.0 | 96.65 | -41.42 | -12.42 |
| 23Q4 (17) | 2.97 | 48.5 | 43.48 | -2.53 | 1.17 | -120.0 | -1.24 | -195.24 | -395.24 | 0.04 | 136.36 | -71.43 | 0.44 | 178.57 | -52.17 | 2.52 | -8.36 | 123.01 | 0 | 0 | 0 | 20.44 | 3.9 | 84.12 | 0.24 | -73.03 | -71.43 | 0.07 | -88.52 | -87.04 | 1.72 | 6.17 | 33.33 | 0.01 | 0.0 | 0 | 165.00 | 84.8 | 45.87 |
| 23Q3 (16) | 2.0 | 1.52 | -27.8 | -2.56 | -31.28 | -72.97 | -0.42 | 41.67 | 85.67 | -0.11 | -266.67 | -466.67 | -0.56 | -2900.0 | -143.41 | 2.75 | 71.88 | 90.97 | 0 | 0 | 0 | 19.67 | 49.13 | 52.86 | 0.89 | 27.14 | -33.58 | 0.61 | 7.02 | -40.78 | 1.62 | 11.72 | 28.57 | 0.01 | 0.0 | 0 | 89.29 | -7.99 | -26.19 |
| 23Q2 (15) | 1.97 | -19.59 | 41.73 | -1.95 | -105.26 | -41.3 | -0.72 | -30.91 | -33.33 | -0.03 | 88.46 | 80.0 | 0.02 | -98.67 | 100.0 | 1.6 | 72.04 | 15.94 | 0 | 0 | 0 | 13.19 | 68.21 | -23.92 | 0.7 | -40.17 | 204.35 | 0.57 | -34.48 | 159.09 | 1.45 | 8.21 | 20.83 | 0.01 | 0.0 | 0.0 | 97.04 | -12.07 | -0.16 |
| 23Q1 (14) | 2.45 | 18.36 | 21.29 | -0.95 | 17.39 | 8.65 | -0.55 | -230.95 | -10.0 | -0.26 | -285.71 | 3.7 | 1.5 | 63.04 | 53.06 | 0.93 | -17.7 | -7.0 | 0 | 0 | 0 | 7.84 | -29.36 | -28.25 | 1.17 | 39.29 | 42.68 | 0.87 | 61.11 | 40.32 | 1.34 | 3.88 | 18.58 | 0.01 | 0 | 0 | 110.36 | -2.44 | -4.39 |
| 22Q4 (13) | 2.07 | -25.27 | 1.47 | -1.15 | 22.3 | 16.67 | 0.42 | 114.33 | 158.33 | 0.14 | 366.67 | 380.0 | 0.92 | -28.68 | 39.39 | 1.13 | -21.53 | -20.98 | 0 | 0 | 0 | 11.10 | -13.74 | -32.16 | 0.84 | -37.31 | -6.67 | 0.54 | -47.57 | -22.86 | 1.29 | 2.38 | 20.56 | 0 | 0 | 0 | 113.11 | -6.49 | -1.86 |
| 22Q3 (12) | 2.77 | 99.28 | 177.0 | -1.48 | -7.25 | 35.65 | -2.93 | -442.59 | -292.76 | 0.03 | 120.0 | -62.5 | 1.29 | 12800.0 | 199.23 | 1.44 | 4.35 | -37.66 | 0 | 0 | 0 | 12.87 | -25.77 | -73.15 | 1.34 | 482.61 | 303.03 | 1.03 | 368.18 | 294.34 | 1.26 | 5.0 | 31.25 | 0 | -100.0 | 0 | 120.96 | 24.44 | -47.99 |
| 22Q2 (11) | 1.39 | -31.19 | 282.89 | -1.38 | -32.69 | -58.62 | -0.54 | -8.0 | -28.57 | -0.15 | 44.44 | -25.0 | 0.01 | -98.98 | 100.61 | 1.38 | 38.0 | 60.47 | 0 | 0 | 0 | 17.34 | 58.63 | -23.6 | 0.23 | -71.95 | 133.82 | 0.22 | -64.52 | 140.74 | 1.2 | 6.19 | 33.33 | 0.01 | 0 | 0 | 97.20 | -15.79 | 146.04 |
| 22Q1 (10) | 2.02 | -0.98 | 43.26 | -1.04 | 24.64 | 25.18 | -0.5 | 30.56 | -47.06 | -0.27 | -440.0 | -80.0 | 0.98 | 48.48 | 4800.0 | 1.0 | -30.07 | -19.35 | 0 | 0 | 100.0 | 10.93 | -33.2 | -30.2 | 0.82 | -8.89 | 7.89 | 0.62 | -11.43 | 5.08 | 1.13 | 5.61 | 26.97 | 0 | 0 | 0 | 115.43 | 0.15 | 21.16 |
| 21Q4 (9) | 2.04 | 104.0 | 41.67 | -1.38 | 40.0 | -15.0 | -0.72 | -147.37 | -94.59 | -0.05 | -162.5 | -350.0 | 0.66 | 150.77 | 175.0 | 1.43 | -38.1 | 23.28 | 0 | 0 | 0 | 16.36 | -65.86 | 0.85 | 0.9 | 236.36 | 181.25 | 0.7 | 232.08 | 204.35 | 1.07 | 11.46 | 9.18 | 0 | 0 | 0 | 115.25 | -50.44 | -3.15 |
| 21Q3 (8) | 1.0 | 231.58 | -25.37 | -2.3 | -164.37 | -91.67 | 1.52 | 461.9 | -66.22 | 0.08 | 166.67 | 900.0 | -1.3 | 20.25 | -1028.57 | 2.31 | 168.6 | 113.89 | 0 | 0 | 0 | 47.93 | 111.21 | 205.75 | -0.66 | 2.94 | -300.0 | -0.53 | 1.85 | -330.43 | 0.96 | 6.67 | 9.09 | 0 | 0 | 0 | 232.56 | 210.16 | 92.64 |
| 21Q2 (7) | -0.76 | -153.9 | -202.7 | -0.87 | 37.41 | 5.43 | -0.42 | -23.53 | 0.0 | -0.12 | 20.0 | -500.0 | -1.63 | -8250.0 | -805.56 | 0.86 | -30.65 | -6.52 | 0 | 100.0 | 0 | 22.69 | 44.93 | 23.08 | -0.68 | -189.47 | -655.56 | -0.54 | -191.53 | -800.0 | 0.9 | 1.12 | 9.76 | 0 | 0 | 0 | -211.11 | -321.59 | -316.82 |
| 21Q1 (6) | 1.41 | -2.08 | 127.42 | -1.39 | -15.83 | -63.53 | -0.34 | 8.11 | -13.33 | -0.15 | -850.0 | 0 | 0.02 | -91.67 | 108.7 | 1.24 | 6.9 | 51.22 | -0.09 | 0 | 0 | 15.66 | -3.5 | -2.24 | 0.76 | 137.5 | 1366.67 | 0.59 | 156.52 | 755.56 | 0.89 | -9.18 | 14.1 | 0 | 0 | 0 | 95.27 | -19.95 | 6.03 |
| 20Q4 (5) | 1.44 | 7.46 | 947.06 | -1.2 | 0.0 | -11.11 | -0.37 | -108.22 | -37.04 | 0.02 | 300.0 | 133.33 | 0.24 | 71.43 | 119.2 | 1.16 | 7.41 | 7.41 | 0 | 0 | 0 | 16.22 | 3.5 | -30.45 | 0.32 | -3.03 | 268.42 | 0.23 | 0.0 | 387.5 | 0.98 | 11.36 | 34.25 | 0 | 0 | 0 | 119.01 | -1.42 | 555.03 |
| 20Q3 (4) | 1.34 | 81.08 | 0.0 | -1.2 | -30.43 | 0.0 | 4.5 | 1171.43 | 0.0 | -0.01 | 50.0 | 0.0 | 0.14 | 177.78 | 0.0 | 1.08 | 17.39 | 0.0 | 0 | 0 | 0.0 | 15.67 | -14.98 | 0.0 | 0.33 | 466.67 | 0.0 | 0.23 | 483.33 | 0.0 | 0.88 | 7.32 | 0.0 | 0 | 0 | 0.0 | 120.72 | 23.98 | 0.0 |
| 20Q2 (3) | 0.74 | 19.35 | 0.0 | -0.92 | -8.24 | 0.0 | -0.42 | -40.0 | 0.0 | -0.02 | 0 | 0.0 | -0.18 | 21.74 | 0.0 | 0.92 | 12.2 | 0.0 | 0 | 0 | 0.0 | 18.44 | 15.12 | 0.0 | -0.09 | -50.0 | 0.0 | -0.06 | 33.33 | 0.0 | 0.82 | 5.13 | 0.0 | 0 | 0 | 0.0 | 97.37 | 8.36 | 0.0 |
| 20Q1 (2) | 0.62 | 464.71 | 0.0 | -0.85 | 21.3 | 0.0 | -0.3 | -11.11 | 0.0 | 0 | 100.0 | 0.0 | -0.23 | 81.6 | 0.0 | 0.82 | -24.07 | 0.0 | 0 | 0 | 0.0 | 16.02 | -31.34 | 0.0 | -0.06 | 68.42 | 0.0 | -0.09 | -12.5 | 0.0 | 0.78 | 6.85 | 0.0 | 0 | 0 | 0.0 | 89.86 | 443.56 | 0.0 |
| 19Q4 (1) | -0.17 | 0.0 | 0.0 | -1.08 | 0.0 | 0.0 | -0.27 | 0.0 | 0.0 | -0.06 | 0.0 | 0.0 | -1.25 | 0.0 | 0.0 | 1.08 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 23.33 | 0.0 | 0.0 | -0.19 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 0.73 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -26.15 | 0.0 | 0.0 |
