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) | 5.54 | -52.24 | -6.12 | 0 | -4.98 | 0 | 0.04 | 0 | -0.58 | 0 | 6.09 | 27.94 | 0 | 0 | 14.37 | 78.16 | 1.83 | -76.69 | 1.64 | -75.92 | 5.0 | 10.38 | 0.03 | -25.0 | 83.06 | -18.52 |
| 2022 (9) | 11.6 | 67.63 | -0.19 | 0 | 1.5 | 123.88 | -0.01 | 0 | 11.41 | 892.17 | 4.76 | 172.0 | 0 | 0 | 8.07 | 132.49 | 7.85 | 69.18 | 6.81 | 78.74 | 4.53 | -3.0 | 0.04 | 0.0 | 101.93 | 25.5 |
| 2021 (8) | 6.92 | 39.52 | -5.77 | 0 | 0.67 | 0 | 0.02 | -92.86 | 1.15 | -72.68 | 1.75 | 105.88 | 0 | 0 | 3.47 | 64.89 | 4.64 | 4118.18 | 3.81 | 1365.38 | 4.67 | 0.43 | 0.04 | 0.0 | 81.22 | -18.94 |
| 2020 (7) | 4.96 | 25.57 | -0.75 | 0 | -0.7 | 0 | 0.28 | 86.67 | 4.21 | 1102.86 | 0.85 | -76.32 | 0 | 0 | 2.10 | -77.4 | 0.11 | 83.33 | 0.26 | 160.0 | 4.65 | 14.25 | 0.04 | -33.33 | 100.20 | 7.3 |
| 2019 (6) | 3.95 | -33.95 | -3.6 | 0 | 0.84 | -51.16 | 0.15 | 0 | 0.35 | 0 | 3.59 | -68.86 | 0 | 0 | 9.31 | -63.46 | 0.06 | -98.8 | 0.1 | -97.67 | 4.07 | 39.86 | 0.06 | -25.0 | 93.38 | 13.84 |
| 2018 (5) | 5.98 | 253.85 | -11.9 | 0 | 1.72 | -82.29 | -0.01 | 0 | -5.92 | 0 | 11.53 | 173.22 | 0 | 0 | 25.49 | 101.9 | 4.99 | 125.79 | 4.3 | 138.89 | 2.91 | 55.61 | 0.08 | 0.0 | 82.03 | 82.02 |
| 2017 (4) | 1.69 | -68.82 | -4.22 | 0 | 9.71 | 0 | -0.02 | 0 | -2.53 | 0 | 4.22 | 101.91 | 0 | 0 | 12.62 | 68.57 | 2.21 | 718.52 | 1.8 | 800.0 | 1.87 | -15.77 | 0.08 | -11.11 | 45.07 | -79.13 |
| 2016 (3) | 5.42 | 313.74 | -1.12 | 0 | -1.04 | 0 | 0.01 | 0 | 4.3 | 0 | 2.09 | -21.72 | 0 | 0 | 7.49 | -45.59 | 0.27 | 35.0 | 0.2 | -13.04 | 2.22 | 89.74 | 0.09 | 800.0 | 215.94 | 132.42 |
| 2015 (2) | 1.31 | -15.48 | -2.72 | 0 | 4.16 | 0 | -0.17 | 0 | -1.41 | 0 | 2.67 | 251.32 | 0 | 0 | 13.76 | 59.72 | 0.2 | 0 | 0.23 | 35.29 | 1.17 | 30.0 | 0.01 | -66.67 | 92.91 | -34.07 |
| 2014 (1) | 1.55 | 1.31 | -0.65 | 0 | -2.92 | 0 | -0.03 | 0 | 0.9 | -31.82 | 0.76 | 347.06 | 0 | 0 | 8.62 | 317.15 | -0.02 | 0 | 0.17 | 0 | 0.9 | -4.26 | 0.03 | 50.0 | 140.91 | -36.45 |
| 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) | 2.21 | -0.9 | 95.58 | -0.78 | -167.24 | 47.65 | 2.38 | 201.71 | 154.09 | -0.03 | 84.21 | -150.0 | 1.43 | -57.82 | 497.22 | 1.21 | 15.24 | -18.79 | 0 | 0 | 0 | 11.47 | 14.47 | -20.41 | 0.3 | 400.0 | -11.76 | 0.46 | -69.33 | 6.98 | 1.07 | -2.73 | -15.75 | 0.01 | 0.0 | 0.0 | 143.51 | 67.96 | 117.16 |
| 24Q2 (19) | 2.23 | 43.87 | 913.64 | 1.16 | 231.82 | 189.92 | -2.34 | -226.49 | -360.0 | -0.19 | -337.5 | -480.0 | 3.39 | 405.97 | 416.82 | 1.05 | 22.09 | -16.0 | 0 | 0 | 0 | 10.02 | 20.0 | -13.52 | 0.06 | -83.33 | -85.37 | 1.5 | 265.85 | 240.91 | 1.1 | -10.57 | -11.29 | 0.01 | 0.0 | 0.0 | 85.44 | -9.05 | 556.34 |
| 24Q1 (18) | 1.55 | -23.65 | -28.57 | -0.88 | 32.31 | 56.86 | 1.85 | 183.33 | 153.42 | 0.08 | 260.0 | 366.67 | 0.67 | -8.22 | 415.38 | 0.86 | -34.35 | -57.64 | 0 | 0 | 0 | 8.35 | -34.61 | -54.88 | 0.36 | -47.06 | -12.2 | 0.41 | -6.82 | 24.24 | 1.23 | -4.65 | 2.5 | 0.01 | 0.0 | 0 | 93.94 | -19.48 | -33.77 |
| 23Q4 (17) | 2.03 | 79.65 | -56.99 | -1.3 | 12.75 | -35.42 | -2.22 | 49.55 | 18.38 | -0.05 | -183.33 | -25.0 | 0.73 | 302.78 | -80.59 | 1.31 | -12.08 | 45.56 | 0 | 0 | 0 | 12.77 | -11.4 | 91.38 | 0.68 | 100.0 | -41.38 | 0.44 | 2.33 | -48.84 | 1.29 | 1.57 | 4.88 | 0.01 | 0.0 | 0.0 | 116.67 | 76.55 | -48.09 |
| 23Q3 (16) | 1.13 | 413.64 | 94.83 | -1.49 | -15.5 | -236.7 | -4.4 | -588.89 | -158.82 | 0.06 | 20.0 | 300.0 | -0.36 | 66.36 | -121.56 | 1.49 | 19.2 | -6.88 | 0 | 0 | 0 | 14.41 | 24.39 | 39.06 | 0.34 | -17.07 | -84.26 | 0.43 | -2.27 | -78.71 | 1.27 | 2.42 | 13.39 | 0.01 | 0.0 | 0.0 | 66.08 | 407.63 | 258.89 |
| 23Q2 (15) | 0.22 | -89.86 | -89.42 | -1.29 | 36.76 | -150.19 | 0.9 | 23.29 | -36.62 | 0.05 | 266.67 | 25.0 | -1.07 | -923.08 | -123.01 | 1.25 | -38.42 | 16.82 | 0 | 0 | 0 | 11.58 | -37.4 | 66.08 | 0.41 | 0.0 | -82.85 | 0.44 | 33.33 | -79.15 | 1.24 | 3.33 | 12.73 | 0.01 | 0 | 0.0 | 13.02 | -90.82 | -79.85 |
| 23Q1 (14) | 2.17 | -54.03 | -48.58 | -2.04 | -112.5 | 29.41 | 0.73 | 126.84 | -83.81 | -0.03 | 25.0 | -250.0 | 0.13 | -96.54 | -90.23 | 2.03 | 125.56 | 70.59 | 0 | 0 | 0 | 18.51 | 177.37 | 129.06 | 0.41 | -64.66 | -80.84 | 0.33 | -61.63 | -81.97 | 1.2 | -2.44 | 11.11 | 0 | -100.0 | -100.0 | 141.83 | -36.9 | -1.86 |
| 22Q4 (13) | 4.72 | 713.79 | 62.2 | -0.96 | -188.07 | 61.45 | -2.72 | -60.0 | -80.13 | -0.04 | -33.33 | 20.0 | 3.76 | 125.15 | 795.24 | 0.9 | -43.75 | 87.5 | 0 | 0 | 0 | 6.67 | -35.62 | 87.08 | 1.16 | -46.3 | -18.31 | 0.86 | -57.43 | -24.56 | 1.23 | 9.82 | 6.03 | 0.01 | 0.0 | 0.0 | 224.76 | 1120.69 | 78.42 |
| 22Q3 (12) | 0.58 | -72.12 | -68.65 | 1.09 | -57.59 | 164.5 | -1.7 | -219.72 | -300.0 | -0.03 | -175.0 | -127.27 | 1.67 | -64.09 | 943.75 | 1.6 | 49.53 | 135.29 | 0 | 0 | 0 | 10.36 | 48.56 | 105.43 | 2.16 | -9.62 | 42.11 | 2.02 | -4.27 | 57.81 | 1.12 | 1.82 | -4.27 | 0.01 | 0.0 | 0.0 | 18.41 | -71.5 | -75.52 |
| 22Q2 (11) | 2.08 | -50.71 | 62.5 | 2.57 | 188.93 | 325.44 | 1.42 | -68.51 | 230.23 | 0.04 | 100.0 | 180.0 | 4.65 | 249.62 | 3221.43 | 1.07 | -10.08 | 723.08 | 0 | 0 | 0 | 6.98 | -13.66 | 562.65 | 2.39 | 11.68 | 111.5 | 2.11 | 15.3 | 129.35 | 1.1 | 1.85 | -5.98 | 0.01 | 0.0 | 0.0 | 64.60 | -55.3 | 5.98 |
| 22Q1 (10) | 4.22 | 45.02 | 379.55 | -2.89 | -16.06 | -542.22 | 4.51 | 398.68 | 401.11 | 0.02 | 140.0 | 0 | 1.33 | 216.67 | 209.3 | 1.19 | 147.92 | 164.44 | 0 | 0 | 0 | 8.08 | 126.54 | 100.17 | 2.14 | 50.7 | 275.44 | 1.83 | 60.53 | 297.83 | 1.08 | -6.9 | -6.9 | 0.01 | 0.0 | 0.0 | 144.52 | 14.72 | 167.69 |
| 21Q4 (9) | 2.91 | 57.3 | 7.38 | -2.49 | -47.34 | -982.61 | -1.51 | -277.65 | -659.26 | -0.05 | -145.45 | -225.0 | 0.42 | 162.5 | -83.06 | 0.48 | -29.41 | 108.7 | 0 | 0 | 0 | 3.57 | -29.31 | 60.63 | 1.42 | -6.58 | 1477.78 | 1.14 | -10.94 | 1166.67 | 1.16 | -0.85 | 0.0 | 0.01 | 0.0 | 0.0 | 125.97 | 67.51 | -41.43 |
| 21Q3 (8) | 1.85 | 44.53 | 330.23 | -1.69 | -48.25 | -1026.67 | 0.85 | 97.67 | 297.67 | 0.11 | 320.0 | -42.11 | 0.16 | 14.29 | -42.86 | 0.68 | 423.08 | 385.71 | 0 | 0 | 0 | 5.04 | 379.23 | 243.39 | 1.52 | 34.51 | 575.0 | 1.28 | 39.13 | 557.14 | 1.17 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 75.20 | 23.38 | 57.4 |
| 21Q2 (7) | 1.28 | 45.45 | 34.74 | -1.14 | -153.33 | -660.0 | 0.43 | -52.22 | 155.13 | -0.05 | 0 | -150.0 | 0.14 | -67.44 | -82.5 | 0.13 | -71.11 | -13.33 | 0 | 0 | 0 | 1.05 | -73.92 | -26.53 | 1.13 | 98.25 | 289.66 | 0.92 | 100.0 | 318.18 | 1.17 | 0.86 | 0.0 | 0.01 | 0.0 | 0.0 | 60.95 | 12.9 | -10.18 |
| 21Q1 (6) | 0.88 | -67.53 | 1.15 | -0.45 | -95.65 | -95.65 | 0.9 | 233.33 | 275.0 | 0 | -100.0 | 100.0 | 0.43 | -82.66 | -32.81 | 0.45 | 95.65 | 40.62 | 0 | 0 | 0 | 4.04 | 81.79 | 26.5 | 0.57 | 533.33 | 850.0 | 0.46 | 411.11 | 100.0 | 1.16 | 0.0 | 0.87 | 0.01 | 0.0 | 0.0 | 53.99 | -74.9 | -13.74 |
| 20Q4 (5) | 2.71 | 530.23 | -29.43 | -0.23 | -53.33 | 25.81 | 0.27 | 162.79 | -86.08 | 0.04 | -78.95 | 0.0 | 2.48 | 785.71 | -29.75 | 0.23 | 64.29 | -25.81 | 0 | 0 | 0 | 2.22 | 51.12 | -31.89 | 0.09 | 128.12 | 133.33 | 0.09 | 132.14 | 145.0 | 1.16 | -0.85 | 11.54 | 0.01 | 0.0 | 0.0 | 215.08 | 350.17 | -52.39 |
| 20Q3 (4) | 0.43 | -54.74 | 0.0 | -0.15 | 0.0 | 0.0 | -0.43 | 44.87 | 0.0 | 0.19 | 90.0 | 0.0 | 0.28 | -65.0 | 0.0 | 0.14 | -6.67 | 0.0 | 0 | 0 | 0.0 | 1.47 | 2.54 | 0.0 | -0.32 | -210.34 | 0.0 | -0.28 | -227.27 | 0.0 | 1.17 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 47.78 | -29.59 | 0.0 |
| 20Q2 (3) | 0.95 | 9.2 | 0.0 | -0.15 | 34.78 | 0.0 | -0.78 | -425.0 | 0.0 | 0.1 | 266.67 | 0.0 | 0.8 | 25.0 | 0.0 | 0.15 | -53.12 | 0.0 | 0 | 0 | 0.0 | 1.43 | -55.09 | 0.0 | 0.29 | 383.33 | 0.0 | 0.22 | -4.35 | 0.0 | 1.17 | 1.74 | 0.0 | 0.01 | 0.0 | 0.0 | 67.86 | 8.42 | 0.0 |
| 20Q1 (2) | 0.87 | -77.34 | 0.0 | -0.23 | 25.81 | 0.0 | 0.24 | -87.63 | 0.0 | -0.06 | -250.0 | 0.0 | 0.64 | -81.87 | 0.0 | 0.32 | 3.23 | 0.0 | 0 | 0 | 0.0 | 3.19 | -2.13 | 0.0 | 0.06 | 122.22 | 0.0 | 0.23 | 215.0 | 0.0 | 1.15 | 10.58 | 0.0 | 0.01 | 0.0 | 0.0 | 62.59 | -86.15 | 0.0 |
| 19Q4 (1) | 3.84 | 0.0 | 0.0 | -0.31 | 0.0 | 0.0 | 1.94 | 0.0 | 0.0 | 0.04 | 0.0 | 0.0 | 3.53 | 0.0 | 0.0 | 0.31 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 3.26 | 0.0 | 0.0 | -0.27 | 0.0 | 0.0 | -0.2 | 0.0 | 0.0 | 1.04 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 451.76 | 0.0 | 0.0 |
