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) | 2.87 | -27.89 | -2.28 | 0 | 1.16 | 792.31 | -0.63 | 0 | 0.59 | 20.41 | 2.36 | -38.06 | 0 | 0 | 11.85 | -5.69 | 0.35 | -84.44 | 0.37 | -82.21 | 1.6 | 8.84 | 0.14 | 27.27 | 136.02 | 25.08 |
| 2022 (9) | 3.98 | 199.25 | -3.49 | 0 | 0.13 | -87.38 | -0.33 | 0 | 0.49 | 0 | 3.81 | 7.02 | 0 | 0 | 12.56 | -12.56 | 2.25 | 52.03 | 2.08 | 118.95 | 1.47 | 17.6 | 0.11 | -15.38 | 108.74 | 90.5 |
| 2021 (8) | 1.33 | -32.83 | -3.39 | 0 | 1.03 | 281.48 | -0.02 | 0 | -2.06 | 0 | 3.56 | 75.37 | 0 | 0 | 14.37 | 43.03 | 1.48 | 46.53 | 0.95 | 28.38 | 1.25 | 11.61 | 0.13 | 18.18 | 57.08 | -43.21 |
| 2020 (7) | 1.98 | -17.5 | -2.03 | 0 | 0.27 | -38.64 | 0.15 | -65.91 | -0.05 | 0 | 2.03 | -30.0 | 0 | 0 | 10.04 | -37.1 | 1.01 | -1.94 | 0.74 | 72.09 | 1.12 | 8.74 | 0.11 | 83.33 | 100.51 | -36.35 |
| 2019 (6) | 2.4 | -10.11 | -3.23 | 0 | 0.44 | -63.03 | 0.44 | 0 | -0.83 | 0 | 2.9 | -1.69 | 0 | 0 | 15.97 | 36.2 | 1.03 | -58.8 | 0.43 | -71.9 | 1.03 | 22.62 | 0.06 | 20.0 | 157.89 | 43.11 |
| 2018 (5) | 2.67 | 38.34 | -3.05 | 0 | 1.19 | -60.6 | -0.24 | 0 | -0.38 | 0 | 2.95 | -32.18 | 0 | 0 | 11.72 | -34.39 | 2.5 | -16.39 | 1.53 | -20.31 | 0.84 | 21.74 | 0.05 | 0.0 | 110.33 | 52.06 |
| 2017 (4) | 1.93 | -30.82 | -3.75 | 0 | 3.02 | 843.75 | -0.06 | 0 | -1.82 | 0 | 4.35 | 224.63 | -0.01 | 0 | 17.87 | 167.68 | 2.99 | 52.55 | 1.92 | 45.45 | 0.69 | -16.87 | 0.05 | 25.0 | 72.56 | -43.05 |
| 2016 (3) | 2.79 | 46.84 | -1.69 | 0 | 0.32 | 0 | 0.16 | -20.0 | 1.1 | 115.69 | 1.34 | 1240.0 | 0.06 | 0 | 6.68 | 1150.53 | 1.96 | 164.86 | 1.32 | 94.12 | 0.83 | -9.78 | 0.04 | 0.0 | 127.40 | 9.96 |
| 2015 (2) | 1.9 | 26.67 | -1.39 | 0 | -0.13 | 0 | 0.2 | 0 | 0.51 | 4.08 | 0.1 | -81.82 | -0.35 | 0 | 0.53 | -82.45 | 0.74 | -10.84 | 0.68 | 1.49 | 0.92 | -9.8 | 0.04 | -60.0 | 115.85 | 38.25 |
| 2014 (1) | 1.5 | 6.38 | -1.01 | 0 | 0.2 | 0 | -0.18 | 0 | 0.49 | -54.21 | 0.55 | 71.88 | 0 | 0 | 3.04 | 48.96 | 0.83 | 0 | 0.67 | 3250.0 | 1.02 | -5.56 | 0.1 | -9.09 | 83.80 | -28.09 |
| 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) | 0.61 | 1320.0 | 1425.0 | -0.32 | -366.67 | 50.0 | -0.51 | 1.92 | -259.38 | 0.38 | 171.43 | 733.33 | 0.29 | 314.29 | 148.33 | 0.19 | -66.67 | -70.77 | 0 | 0 | 0 | 3.63 | -70.87 | -73.17 | 0.17 | 342.86 | 325.0 | -0.06 | -142.86 | -146.15 | 0.43 | 0.0 | 4.88 | 0.04 | -20.0 | 33.33 | 148.78 | 1944.88 | 2020.12 |
| 24Q2 (19) | -0.05 | -114.71 | -106.76 | 0.12 | 115.0 | 117.91 | -0.52 | -236.84 | -157.14 | 0.14 | 275.0 | 151.85 | 0.07 | 115.22 | 0.0 | 0.57 | -25.0 | 5.56 | 0 | 0 | 0 | 12.47 | -27.3 | 10.41 | -0.07 | 79.41 | -275.0 | 0.14 | 193.33 | 27.27 | 0.43 | 2.38 | 7.5 | 0.05 | 25.0 | 66.67 | -8.06 | -107.35 | -105.88 |
| 24Q1 (18) | 0.34 | -64.21 | -70.18 | -0.8 | -42.86 | -95.12 | 0.38 | 179.17 | -9.52 | -0.08 | -200.0 | -157.14 | -0.46 | -217.95 | -163.01 | 0.76 | 24.59 | 38.18 | 0 | 0 | 0 | 17.16 | 13.34 | 96.82 | -0.34 | -112.5 | -177.27 | -0.15 | 25.0 | -145.45 | 0.42 | 7.69 | 5.0 | 0.04 | -20.0 | 33.33 | 109.68 | -72.29 | -26.88 |
| 23Q4 (17) | 0.95 | 2275.0 | -2.06 | -0.56 | 12.5 | -55.56 | -0.48 | -250.0 | -265.52 | 0.08 | 233.33 | 366.67 | 0.39 | 165.0 | -36.07 | 0.61 | -6.15 | -17.57 | 0 | 0 | 0 | 15.14 | 11.78 | 47.68 | -0.16 | -500.0 | -120.0 | -0.2 | -253.85 | -138.46 | 0.39 | -4.88 | -2.5 | 0.05 | 66.67 | 66.67 | 395.83 | 5540.63 | 287.67 |
| 23Q3 (16) | 0.04 | -94.59 | -97.84 | -0.64 | 4.48 | 60.25 | 0.32 | -64.84 | 132.65 | -0.06 | 77.78 | 70.0 | -0.6 | -957.14 | -350.0 | 0.65 | 20.37 | -50.38 | 0 | 0 | 0 | 13.54 | 19.87 | -13.27 | 0.04 | 0.0 | -94.2 | 0.13 | 18.18 | -84.15 | 0.41 | 2.5 | 10.81 | 0.03 | 0.0 | 0.0 | 7.02 | -94.88 | -95.37 |
| 23Q2 (15) | 0.74 | -35.09 | -10.84 | -0.67 | -63.41 | 9.46 | 0.91 | 116.67 | 295.65 | -0.27 | -292.86 | -3.85 | 0.07 | -90.41 | -22.22 | 0.54 | -1.82 | -36.47 | 0 | 0 | 0 | 11.30 | 29.61 | 1.54 | 0.04 | -90.91 | -92.0 | 0.11 | -66.67 | -75.56 | 0.4 | 0.0 | 11.11 | 0.03 | 0.0 | 0.0 | 137.04 | -8.64 | 38.69 |
| 23Q1 (14) | 1.14 | 17.53 | 235.29 | -0.41 | -13.89 | 47.44 | 0.42 | 44.83 | -27.59 | 0.14 | 566.67 | -6.67 | 0.73 | 19.67 | 265.91 | 0.55 | -25.68 | -38.89 | 0 | 0 | 0 | 8.72 | -14.96 | -31.43 | 0.44 | -45.0 | 69.23 | 0.33 | -36.54 | 13.79 | 0.4 | 0.0 | 17.65 | 0.03 | 0.0 | 0.0 | 150.00 | 46.91 | 191.18 |
| 22Q4 (13) | 0.97 | -47.57 | 136.59 | -0.36 | 77.64 | 7.69 | 0.29 | 129.59 | 866.67 | -0.03 | 85.0 | 94.64 | 0.61 | 154.17 | 2950.0 | 0.74 | -43.51 | -18.68 | 0 | 0 | 0 | 10.25 | -34.36 | -25.55 | 0.8 | 15.94 | 207.69 | 0.52 | -36.59 | 100.0 | 0.4 | 8.11 | 21.21 | 0.03 | 0.0 | 0.0 | 102.11 | -32.67 | 54.4 |
| 22Q3 (12) | 1.85 | 122.89 | 1781.82 | -1.61 | -117.57 | -37.61 | -0.98 | -526.09 | -853.85 | -0.2 | 23.08 | -1100.0 | 0.24 | 166.67 | 118.75 | 1.31 | 54.12 | 1.55 | 0 | 0 | 0 | 15.61 | 40.34 | -21.69 | 0.69 | 38.0 | 60.47 | 0.82 | 82.22 | 228.0 | 0.37 | 2.78 | 19.35 | 0.03 | 0.0 | 0.0 | 151.64 | 53.47 | 913.34 |
| 22Q2 (11) | 0.83 | 144.12 | 144.12 | -0.74 | 5.13 | -27.59 | 0.23 | -60.34 | -32.35 | -0.26 | -273.33 | -550.0 | 0.09 | 120.45 | 137.5 | 0.85 | -5.56 | 30.77 | 0 | 0 | 0 | 11.13 | -12.48 | 5.95 | 0.5 | 92.31 | 13.64 | 0.45 | 55.17 | 73.08 | 0.36 | 5.88 | 20.0 | 0.03 | 0.0 | 0.0 | 98.81 | 91.81 | 71.46 |
| 22Q1 (10) | 0.34 | -17.07 | -50.0 | -0.78 | -100.0 | 37.6 | 0.58 | 1833.33 | 9.43 | 0.15 | 126.79 | -73.21 | -0.44 | -2300.0 | 22.81 | 0.9 | -1.1 | 26.76 | 0 | 0 | 0 | 12.71 | -7.66 | -1.17 | 0.26 | 0.0 | -25.71 | 0.29 | 11.54 | 70.59 | 0.34 | 3.03 | 13.33 | 0.03 | 0.0 | -25.0 | 51.52 | -22.1 | -61.36 |
| 21Q4 (9) | 0.41 | 472.73 | -64.96 | -0.39 | 66.67 | -221.88 | 0.03 | -76.92 | 130.0 | -0.56 | -2900.0 | -1500.0 | 0.02 | 101.56 | -98.66 | 0.91 | -29.46 | 65.45 | 0 | 0 | 0 | 13.77 | -30.95 | 21.9 | 0.26 | -39.53 | 966.67 | 0.26 | 4.0 | 136.36 | 0.33 | 6.45 | 10.0 | 0.03 | 0.0 | -25.0 | 66.13 | 454.69 | -74.57 |
| 21Q3 (8) | -0.11 | -132.35 | -135.48 | -1.17 | -101.72 | -82.81 | 0.13 | -61.76 | 8.33 | 0.02 | 150.0 | 0.0 | -1.28 | -433.33 | -287.88 | 1.29 | 98.46 | 101.56 | 0 | 0 | 0 | 19.94 | 89.87 | 91.28 | 0.43 | -2.27 | -31.75 | 0.25 | -3.85 | -39.02 | 0.31 | 3.33 | 10.71 | 0.03 | 0.0 | 0.0 | -18.64 | -132.35 | -143.3 |
| 21Q2 (7) | 0.34 | -50.0 | 1600.0 | -0.58 | 53.6 | 3.33 | 0.34 | -35.85 | 440.0 | -0.04 | -107.14 | -150.0 | -0.24 | 57.89 | 58.62 | 0.65 | -8.45 | 14.04 | 0 | 0 | 0 | 10.50 | -18.36 | 4.27 | 0.44 | 25.71 | -18.52 | 0.26 | 52.94 | -21.21 | 0.3 | 0.0 | 11.11 | 0.03 | -25.0 | 0.0 | 57.63 | -56.78 | 1715.25 |
| 21Q1 (6) | 0.68 | -41.88 | 44.68 | -1.25 | -490.62 | -12.61 | 0.53 | 630.0 | 51.43 | 0.56 | 1300.0 | 700.0 | -0.57 | -138.26 | 10.94 | 0.71 | 29.09 | 162.96 | 0 | 0 | 0 | 12.86 | 13.89 | 68.64 | 0.35 | 1266.67 | 369.23 | 0.17 | 54.55 | 270.0 | 0.3 | 0.0 | 7.14 | 0.04 | 0.0 | 300.0 | 133.33 | -48.72 | -46.1 |
| 20Q4 (5) | 1.17 | 277.42 | -29.09 | 0.32 | 150.0 | 540.0 | -0.1 | -183.33 | 74.36 | 0.04 | 100.0 | -90.91 | 1.49 | 551.52 | -12.35 | 0.55 | -14.06 | -5.17 | 0 | 0 | -100.0 | 11.29 | 8.35 | -18.22 | -0.03 | -104.76 | -111.11 | 0.11 | -73.17 | 237.5 | 0.3 | 7.14 | 15.38 | 0.04 | 33.33 | 100.0 | 260.00 | 503.87 | -68.48 |
| 20Q3 (4) | 0.31 | 1450.0 | 0.0 | -0.64 | -6.67 | 0.0 | 0.12 | 220.0 | 0.0 | 0.02 | -75.0 | 0.0 | -0.33 | 43.1 | 0.0 | 0.64 | 12.28 | 0.0 | 0 | 0 | 0.0 | 10.42 | 3.5 | 0.0 | 0.63 | 16.67 | 0.0 | 0.41 | 24.24 | 0.0 | 0.28 | 3.7 | 0.0 | 0.03 | 0.0 | 0.0 | 43.06 | 1256.25 | 0.0 |
| 20Q2 (3) | 0.02 | -95.74 | 0.0 | -0.6 | 45.95 | 0.0 | -0.1 | -128.57 | 0.0 | 0.08 | 14.29 | 0.0 | -0.58 | 9.38 | 0.0 | 0.57 | 111.11 | 0.0 | 0 | 0 | 0.0 | 10.07 | 32.04 | 0.0 | 0.54 | 515.38 | 0.0 | 0.33 | 430.0 | 0.0 | 0.27 | -3.57 | 0.0 | 0.03 | 200.0 | 0.0 | 3.17 | -98.72 | 0.0 |
| 20Q1 (2) | 0.47 | -71.52 | 0.0 | -1.11 | -2320.0 | 0.0 | 0.35 | 189.74 | 0.0 | 0.07 | -84.09 | 0.0 | -0.64 | -137.65 | 0.0 | 0.27 | -53.45 | 0.0 | 0 | -100.0 | 0.0 | 7.63 | -44.77 | 0.0 | -0.13 | -148.15 | 0.0 | -0.1 | -25.0 | 0.0 | 0.28 | 7.69 | 0.0 | 0.01 | -50.0 | 0.0 | 247.37 | -70.02 | 0.0 |
| 19Q4 (1) | 1.65 | 0.0 | 0.0 | 0.05 | 0.0 | 0.0 | -0.39 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 1.7 | 0.0 | 0.0 | 0.58 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 13.81 | 0.0 | 0.0 | 0.27 | 0.0 | 0.0 | -0.08 | 0.0 | 0.0 | 0.26 | 0.0 | 0.0 | 0.02 | 0.0 | 0.0 | 825.00 | 0.0 | 0.0 |
