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) | 6.77 | 0 | -2.16 | 0 | 0 | 0 | -0.15 | 0 | 4.61 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 9.78 | 45.54 | 0.64 | 8.47 | 0.1 | 42.86 | 64.35 | 0 |
| 2022 (9) | -7.72 | 0 | -0.28 | 0 | 0 | 0 | 0.19 | 0 | -8.0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 6.72 | 80.16 | 0.59 | 0.0 | 0.07 | 16.67 | -104.61 | 0 |
| 2021 (8) | 9.11 | 70.28 | 0.18 | -86.15 | 0 | 0 | -0.17 | 0 | 9.29 | 39.7 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 3.73 | -45.78 | 0.59 | 0.0 | 0.06 | 100.0 | 207.99 | 191.58 |
| 2020 (7) | 5.35 | -8.55 | 1.3 | 0 | 0 | 0 | 0.07 | 0 | 6.65 | 22.47 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 6.88 | -2.13 | 0.59 | -3.28 | 0.03 | 50.0 | 71.33 | -6.6 |
| 2019 (6) | 5.85 | 91.18 | -0.42 | 0 | 0 | 0 | -0.07 | 0 | 5.43 | 83.45 | 0 | 0 | -0.36 | 0 | 0.00 | 0 | 0 | 0 | 7.03 | 25.54 | 0.61 | 117.86 | 0.02 | 0.0 | 76.37 | 47.25 |
| 2018 (5) | 3.06 | -62.32 | -0.1 | 0 | 0 | 0 | -0.06 | 0 | 2.96 | -49.57 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 5.6 | -34.27 | 0.28 | 0.0 | 0.02 | -33.33 | 51.86 | -43.6 |
| 2017 (4) | 8.12 | 17.85 | -2.25 | 0 | 0 | 0 | 0.17 | -43.33 | 5.87 | -22.35 | 0 | 0 | -1.3 | 0 | 0.00 | 0 | 0 | 0 | 8.52 | 73.88 | 0.28 | -3.45 | 0.03 | 0.0 | 91.96 | -30.33 |
| 2016 (3) | 6.89 | 0 | 0.67 | -95.0 | 0 | 0 | 0.3 | -78.72 | 7.56 | 20.77 | 0 | 0 | 1.06 | 0 | 0.00 | 0 | 0 | 0 | 4.9 | -55.13 | 0.29 | -3.33 | 0.03 | 50.0 | 131.99 | 0 |
| 2015 (2) | -7.13 | 0 | 13.39 | 0 | 0 | 0 | 1.41 | 0 | 6.26 | 171.0 | 0 | 0 | -5.34 | 0 | 0.00 | 0 | 0 | 0 | 10.92 | 65.96 | 0.3 | 20.0 | 0.02 | 100.0 | -63.43 | 0 |
| 2014 (1) | 2.98 | -70.7 | -0.67 | 0 | 0 | 0 | -5.51 | 0 | 2.31 | -77.01 | 0 | 0 | 0.61 | 0 | 0.00 | 0 | 0 | 0 | 6.58 | -19.85 | 0.25 | 0.0 | 0.01 | 0 | 43.57 | -63.76 |
| 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) | 2.56 | 217.43 | 34.03 | 0.3 | 3100.0 | 115.23 | 0 | 0 | 0 | 0.04 | -63.64 | -69.23 | 2.86 | 230.59 | 4866.67 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.93 | -0.34 | -8.15 | 0.15 | -6.25 | -6.25 | 0.02 | 0.0 | 0.0 | 82.58 | 218.19 | 45.71 |
| 24Q2 (19) | -2.18 | -130.36 | -168.55 | -0.01 | 83.33 | -150.0 | 0 | 0 | 0 | 0.11 | 320.0 | 147.83 | -2.19 | -130.76 | -168.44 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.94 | -26.68 | 1.73 | 0.16 | 0.0 | 0.0 | 0.02 | 0.0 | -33.33 | -69.87 | -140.77 | -167.67 |
| 24Q1 (18) | 7.18 | 2493.33 | 262.63 | -0.06 | 60.0 | 0.0 | 0 | 0 | 0 | -0.05 | -150.0 | -25.0 | 7.12 | 1682.22 | 270.83 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 4.01 | 213.28 | 65.7 | 0.16 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 171.36 | 933.95 | 125.02 |
| 23Q4 (17) | -0.3 | -115.71 | 88.51 | -0.15 | 92.39 | 62.5 | 0 | 0 | 0 | -0.02 | -115.38 | -109.52 | -0.45 | -650.0 | 85.05 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.28 | -59.87 | 156.0 | 0.16 | 0.0 | 6.67 | 0.02 | 0.0 | 0.0 | -20.55 | -136.25 | 94.73 |
| 23Q3 (16) | 1.91 | -39.94 | -64.03 | -1.97 | -9950.0 | -803.57 | 0 | 0 | 0 | 0.13 | 156.52 | -93.53 | -0.06 | -101.88 | -101.07 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 3.19 | 10.38 | 24.61 | 0.16 | 0.0 | 6.67 | 0.02 | -33.33 | 0.0 | 56.68 | -45.11 | -70.86 |
| 23Q2 (15) | 3.18 | 60.61 | 200.0 | 0.02 | 133.33 | 140.0 | 0 | 0 | 0 | -0.23 | -475.0 | 88.83 | 3.2 | 66.67 | 199.07 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.89 | 19.42 | -1.37 | 0.16 | 0.0 | 6.67 | 0.03 | 50.0 | 50.0 | 103.25 | 35.58 | 200.65 |
| 23Q1 (14) | 1.98 | 175.86 | 127.31 | -0.06 | 85.0 | 45.45 | 0 | 0 | 0 | -0.04 | -119.05 | -300.0 | 1.92 | 163.79 | 126.09 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.42 | 384.0 | 231.51 | 0.16 | 6.67 | 6.67 | 0.02 | 0.0 | 0.0 | 76.15 | 119.55 | 109.45 |
| 22Q4 (13) | -2.61 | -149.15 | -4.4 | -0.4 | -242.86 | -110.53 | 0 | 0 | 0 | 0.21 | -89.55 | 61.54 | -3.01 | -153.85 | -11.9 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.5 | -80.47 | -89.63 | 0.15 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | -389.55 | -300.28 | -677.55 |
| 22Q3 (12) | 5.31 | 266.98 | 610.58 | 0.28 | 660.0 | 300.0 | 0 | 0 | 0 | 2.01 | 197.57 | 20200.0 | 5.59 | 273.07 | 676.29 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.56 | -12.63 | 64.1 | 0.15 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | 194.51 | 289.61 | 421.68 |
| 22Q2 (11) | -3.18 | 56.14 | -225.69 | -0.05 | 54.55 | -183.33 | 0 | 0 | 0 | -2.06 | -10400.0 | -2188.89 | -3.23 | 56.11 | -224.71 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 2.93 | 301.37 | 220.08 | 0.15 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | -102.58 | 87.27 | 0 |
| 22Q1 (10) | -7.25 | -190.0 | -171.71 | -0.11 | 42.11 | -147.83 | 0 | 0 | 0 | 0.02 | -84.62 | 109.52 | -7.36 | -173.61 | -171.18 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 0.73 | -84.85 | 447.62 | 0.15 | 0.0 | 0.0 | 0.02 | 0.0 | 100.0 | -805.56 | -1507.89 | 0 |
| 21Q4 (9) | -2.5 | -140.38 | -128.25 | -0.19 | -371.43 | 13.64 | 0 | 0 | 0 | 0.13 | 1400.0 | 30.0 | -2.69 | -177.32 | -131.17 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 4.82 | 208.97 | 262.41 | 0.15 | 0.0 | 0.0 | 0.02 | 100.0 | 100.0 | -50.10 | 17.14 | -108.43 |
| 21Q3 (8) | -1.04 | -141.11 | 85.54 | 0.07 | 16.67 | -36.36 | 0 | 0 | 0 | -0.01 | 88.89 | 87.5 | -0.97 | -137.45 | 86.3 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.56 | 163.93 | -30.04 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -60.47 | 0 | 79.9 |
| 21Q2 (7) | 2.53 | -74.98 | -61.02 | 0.06 | -73.91 | -87.76 | 0 | 0 | 0 | -0.09 | 57.14 | -190.0 | 2.59 | -74.95 | -62.89 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | -2.44 | -1061.9 | -221.39 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 21Q1 (6) | 10.11 | 14.24 | 461.07 | 0.23 | 204.55 | -74.73 | 0 | 0 | 0 | -0.21 | -310.0 | -320.0 | 10.34 | 19.81 | 647.09 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | -0.21 | -115.79 | -116.15 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 20Q4 (5) | 8.85 | 223.09 | 474.68 | -0.22 | -300.0 | -83.33 | 0 | 0 | 0 | 0.1 | 225.0 | 176.92 | 8.63 | 221.89 | 507.75 | 0 | 0 | 0 | 0 | 0 | 0 | 0.00 | 0 | 0 | 0 | 0 | 0 | 1.33 | -40.36 | 6.4 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 593.96 | 297.44 | 443.82 |
| 20Q3 (4) | -7.19 | -210.79 | 0.0 | 0.11 | -77.55 | 0.0 | 0 | 0 | 0.0 | -0.08 | -180.0 | 0.0 | -7.08 | -201.43 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 2.23 | 10.95 | 0.0 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -300.84 | -200.59 | 0.0 |
| 20Q2 (3) | 6.49 | 331.79 | 0.0 | 0.49 | -46.15 | 0.0 | 0 | 0 | 0.0 | 0.1 | 300.0 | 0.0 | 6.98 | 469.31 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 2.01 | 54.62 | 0.0 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 299.08 | 255.95 | 0.0 |
| 20Q1 (2) | -2.8 | -281.82 | 0.0 | 0.91 | 858.33 | 0.0 | 0 | 0 | 0.0 | -0.05 | 61.54 | 0.0 | -1.89 | -233.1 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 0.00 | 0 | 0.0 | 0 | 0 | 0.0 | 1.3 | 4.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | -191.78 | -275.59 | 0.0 |
| 19Q4 (1) | 1.54 | 0.0 | 0.0 | -0.12 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | -0.13 | 0.0 | 0.0 | 1.42 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.00 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 1.25 | 0.0 | 0.0 | 0.15 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 109.22 | 0.0 | 0.0 |
