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) | 7.87 | -32.79 | -6.7 | 0 | -0.64 | 0 | 0.47 | -53.92 | 1.17 | -72.6 | 6.59 | -17.42 | 0 | 0 | 17.29 | -18.91 | 3.04 | -9.25 | 3.86 | -4.69 | 7.7 | -3.87 | 0.1 | -9.09 | 67.50 | -29.85 |
| 2022 (9) | 11.71 | 43.15 | -7.44 | 0 | -4.11 | 0 | 1.02 | 436.84 | 4.27 | -4.47 | 7.98 | 42.25 | 0 | 0 | 21.32 | 22.14 | 3.35 | 77.25 | 4.05 | 125.0 | 8.01 | -3.03 | 0.11 | 0.0 | 96.22 | 19.63 |
| 2021 (8) | 8.18 | -27.8 | -3.71 | 0 | -5.11 | 0 | 0.19 | 90.0 | 4.47 | -76.56 | 5.61 | 71.04 | 0 | 0 | 17.45 | 61.94 | 1.89 | -16.74 | 1.8 | -31.3 | 8.26 | 2.35 | 0.11 | 22.22 | 80.43 | -23.47 |
| 2020 (7) | 11.33 | 54.78 | 7.74 | 0 | -18.03 | 0 | 0.1 | -95.02 | 19.07 | 300.63 | 3.28 | -4.65 | 0 | 0 | 10.78 | -21.04 | 2.27 | 0 | 2.62 | 240.26 | 8.07 | -25.0 | 0.09 | -10.0 | 105.10 | 66.99 |
| 2019 (6) | 7.32 | 21.59 | -2.56 | 0 | -4.94 | 0 | 2.01 | 128.41 | 4.76 | 0 | 3.44 | -78.87 | 0 | 0 | 13.65 | -74.65 | -2.11 | 0 | 0.77 | 0 | 10.76 | 28.86 | 0.1 | -9.09 | 62.94 | -31.41 |
| 2018 (5) | 6.02 | 160.61 | -15.41 | 0 | 6.8 | -79.45 | 0.88 | 0 | -9.39 | 0 | 16.28 | -47.47 | 0 | 0 | 53.85 | -50.93 | -2.89 | 0 | -1.9 | 0 | 8.35 | 47.27 | 0.11 | 0.0 | 91.77 | 205.5 |
| 2017 (4) | 2.31 | -50.11 | -31.22 | 0 | 33.09 | 177.6 | -1.06 | 0 | -28.91 | 0 | 30.99 | 128.2 | 0 | 0 | 109.74 | 89.42 | 1.36 | -13.38 | 1.91 | -17.32 | 5.67 | 33.73 | 0.11 | 10.0 | 30.04 | -56.86 |
| 2016 (3) | 4.63 | 42.02 | -15.85 | 0 | 11.92 | 418.26 | -0.94 | 0 | -11.22 | 0 | 13.58 | 36.76 | 0.64 | 0 | 57.94 | 17.85 | 1.57 | 0 | 2.31 | -28.92 | 4.24 | 5.47 | 0.1 | 25.0 | 69.62 | 56.97 |
| 2015 (2) | 3.26 | -38.95 | -6.14 | 0 | 2.3 | 25.0 | 2.71 | 0 | -2.88 | 0 | 9.93 | 84.57 | 0 | 0 | 49.16 | 68.4 | -0.07 | 0 | 3.25 | 48.4 | 4.02 | 2.55 | 0.08 | 100.0 | 44.35 | -48.92 |
| 2014 (1) | 5.34 | 18.93 | -5.95 | 0 | 1.84 | 0 | -0.32 | 0 | -0.61 | 0 | 5.38 | 116.94 | 0 | 0 | 29.19 | 92.33 | 2.39 | 115.32 | 2.19 | 148.86 | 3.92 | 6.23 | 0.04 | -33.33 | 86.83 | -10.46 |
| 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) | 2.3 | -8.0 | 191.14 | -2.6 | -22.64 | -98.47 | 0.79 | 8000.0 | -34.71 | -0.01 | -101.22 | 96.88 | -0.3 | -178.95 | 42.31 | 2.59 | 17.73 | 78.62 | 0 | 0 | 0 | 23.21 | 11.08 | 49.33 | 1.19 | 101.69 | 153.19 | 0.85 | -50.58 | -7.61 | 1.93 | 2.12 | 1.58 | 0.02 | 0.0 | -33.33 | 82.14 | 19.27 | 196.34 |
| 24Q2 (19) | 2.5 | -23.55 | 66.67 | -2.12 | 10.55 | -20.45 | -0.01 | 99.68 | -102.44 | 0.82 | 1466.67 | -33.33 | 0.38 | -57.78 | 246.15 | 2.2 | -9.47 | 57.14 | 0 | 0 | 0 | 20.89 | -8.09 | 45.2 | 0.59 | -48.25 | -29.76 | 1.72 | 29.32 | 13.91 | 1.89 | -1.56 | -1.56 | 0.02 | 0.0 | -33.33 | 68.87 | -31.13 | 58.86 |
| 24Q1 (18) | 3.27 | -19.26 | 115.13 | -2.37 | -104.31 | 4.05 | -3.13 | -57.29 | -1059.26 | -0.06 | -111.76 | 93.68 | 0.9 | -68.86 | 194.74 | 2.43 | 92.86 | -2.41 | 0 | 0 | 0 | 22.73 | 66.7 | -10.44 | 1.14 | 137.5 | -8.06 | 1.33 | 195.56 | 35.71 | 1.92 | 0.0 | -2.04 | 0.02 | 0.0 | -33.33 | 100.00 | -40.99 | 95.39 |
| 23Q4 (17) | 4.05 | 412.66 | 78.41 | -1.16 | 11.45 | -41.46 | -1.99 | -264.46 | 13.85 | 0.51 | 259.38 | -21.54 | 2.89 | 655.77 | 99.31 | 1.26 | -13.1 | -4.55 | 0 | 0 | 0 | 13.64 | -12.26 | 1.45 | 0.48 | 2.13 | 4.35 | 0.45 | -51.09 | -52.63 | 1.92 | 1.05 | -7.69 | 0.02 | -33.33 | -33.33 | 169.46 | 511.33 | 128.43 |
| 23Q3 (16) | 0.79 | -47.33 | -77.03 | -1.31 | 25.57 | 48.22 | 1.21 | 195.12 | 163.04 | -0.32 | -126.02 | -966.67 | -0.52 | -100.0 | -157.14 | 1.45 | 3.57 | -44.02 | 0 | 0 | 0 | 15.54 | 8.01 | -41.5 | 0.47 | -44.05 | -63.85 | 0.92 | -39.07 | -32.35 | 1.9 | -1.04 | -7.32 | 0.03 | 0.0 | 0.0 | 27.72 | -36.06 | -72.28 |
| 23Q2 (15) | 1.5 | -1.32 | -63.33 | -1.76 | 28.74 | 25.11 | 0.41 | 251.85 | 117.75 | 1.23 | 229.47 | 92.19 | -0.26 | 72.63 | -114.94 | 1.4 | -43.78 | -39.66 | 0 | 0 | 0 | 14.39 | -43.31 | -43.5 | 0.84 | -32.26 | 13.51 | 1.51 | 54.08 | 65.93 | 1.92 | -2.04 | -1.54 | 0.03 | 0.0 | 0.0 | 43.35 | -15.29 | -69.37 |
| 23Q1 (14) | 1.52 | -33.04 | -20.42 | -2.47 | -201.22 | -42.77 | -0.27 | 88.31 | -550.0 | -0.95 | -246.15 | -280.0 | -0.95 | -165.52 | -627.78 | 2.49 | 88.64 | 42.29 | 0 | 0 | 0 | 25.38 | 88.83 | 26.91 | 1.24 | 169.57 | 45.88 | 0.98 | 3.16 | 19.51 | 1.96 | -5.77 | 1.55 | 0.03 | 0.0 | 0.0 | 51.18 | -31.01 | -25.51 |
| 22Q4 (13) | 2.27 | -34.01 | -35.33 | -0.82 | 67.59 | 49.07 | -2.31 | -602.17 | -8.45 | 0.65 | 2266.67 | -24.42 | 1.45 | 59.34 | -23.68 | 1.32 | -49.03 | -20.48 | 0 | 0 | 0 | 13.44 | -49.4 | -28.98 | 0.46 | -64.62 | -28.12 | 0.95 | -30.15 | 187.88 | 2.08 | 1.46 | 0.0 | 0.03 | 0.0 | 0.0 | 74.18 | -25.82 | -48.43 |
| 22Q3 (12) | 3.44 | -15.89 | 218.52 | -2.53 | -7.66 | -272.06 | 0.46 | 119.91 | 243.75 | -0.03 | -104.69 | -175.0 | 0.91 | -47.7 | 127.5 | 2.59 | 11.64 | 102.34 | 0 | 0 | 0 | 26.56 | 4.31 | 69.35 | 1.3 | 75.68 | 261.11 | 1.36 | 49.45 | 151.85 | 2.05 | 5.13 | -1.91 | 0.03 | 0.0 | 0.0 | 100.00 | -29.34 | 146.3 |
| 22Q2 (11) | 4.09 | 114.14 | 686.54 | -2.35 | -35.84 | -14.63 | -2.31 | -3950.0 | -600.0 | 0.64 | 356.0 | 633.33 | 1.74 | 866.67 | 213.73 | 2.32 | 32.57 | 4.5 | 0 | 0 | 0 | 25.47 | 27.33 | -11.56 | 0.74 | -12.94 | 174.07 | 0.91 | 10.98 | 139.47 | 1.95 | 1.04 | -4.41 | 0.03 | 0.0 | 0.0 | 141.52 | 105.99 | 566.79 |
| 22Q1 (10) | 1.91 | -45.58 | -37.58 | -1.73 | -7.45 | -374.6 | 0.06 | 102.82 | 102.58 | -0.25 | -129.07 | 58.33 | 0.18 | -90.53 | -95.12 | 1.75 | 5.42 | 297.73 | 0 | 0 | 0 | 20.00 | 5.66 | 240.45 | 0.85 | 32.81 | 37.1 | 0.82 | 148.48 | 51.85 | 1.93 | -7.21 | -5.39 | 0.03 | 0.0 | 50.0 | 68.71 | -52.24 | -41.62 |
| 21Q4 (9) | 3.51 | 225.0 | -6.4 | -1.61 | -136.76 | -59.41 | -2.13 | -565.62 | 83.31 | 0.86 | 2050.0 | -13.13 | 1.9 | 375.0 | -30.66 | 1.66 | 29.69 | 76.6 | 0 | 0 | 0 | 18.93 | 20.67 | 55.25 | 0.64 | 77.78 | 156.0 | 0.33 | -38.89 | 0.0 | 2.08 | -0.48 | 2.97 | 0.03 | 0.0 | 50.0 | 143.85 | 254.3 | -9.09 |
| 21Q3 (8) | 1.08 | 107.69 | -66.14 | -0.68 | 66.83 | 13.92 | -0.32 | 3.03 | 84.31 | 0.04 | 133.33 | 122.22 | 0.4 | 126.14 | -83.33 | 1.28 | -42.34 | 48.84 | 0 | 0 | 0 | 15.69 | -45.52 | 40.26 | 0.36 | 33.33 | -42.86 | 0.54 | 42.11 | -36.47 | 2.09 | 2.45 | 3.47 | 0.03 | 0.0 | 50.0 | 40.60 | 91.3 | -63.22 |
| 21Q2 (7) | 0.52 | -83.01 | -75.36 | -2.05 | -425.4 | -2177.78 | -0.33 | 85.84 | 85.14 | -0.12 | 80.0 | -500.0 | -1.53 | -141.46 | -175.74 | 2.22 | 404.55 | 167.47 | 0 | 0 | 100.0 | 28.79 | 390.15 | 163.31 | 0.27 | -56.45 | -52.63 | 0.38 | -29.63 | -49.33 | 2.04 | 0.0 | 1.49 | 0.03 | 50.0 | 50.0 | 21.22 | -81.97 | -72.04 |
| 21Q1 (6) | 3.06 | -18.4 | 34.21 | 0.63 | 162.38 | -93.45 | -2.33 | 81.74 | -130.69 | -0.6 | -160.61 | 13.04 | 3.69 | 34.67 | -68.99 | 0.44 | -53.19 | -32.31 | 0 | 0 | 0 | 5.87 | -51.82 | -32.85 | 0.62 | 148.0 | -24.39 | 0.54 | 63.64 | -22.86 | 2.04 | 0.99 | 0.99 | 0.02 | 0.0 | 0.0 | 117.69 | -25.62 | 41.44 |
| 20Q4 (5) | 3.75 | 17.55 | 101.61 | -1.01 | -27.85 | 5.61 | -12.76 | -525.49 | -474.77 | 0.99 | 650.0 | -65.02 | 2.74 | 14.17 | 246.84 | 0.94 | 9.3 | -3.09 | 0 | 0 | -100.0 | 12.19 | 9.02 | -93.72 | 0.25 | -60.32 | 149.02 | 0.33 | -61.18 | -80.92 | 2.02 | 0.0 | -26.55 | 0.02 | 0.0 | -33.33 | 158.23 | 43.35 | 283.66 |
| 20Q3 (4) | 3.19 | 51.18 | 0.0 | -0.79 | -777.78 | 0.0 | -2.04 | 8.11 | 0.0 | -0.18 | -800.0 | 0.0 | 2.4 | 18.81 | 0.0 | 0.86 | 3.61 | 0.0 | 0 | 100.0 | 0.0 | 11.18 | 2.27 | 0.0 | 0.63 | 10.53 | 0.0 | 0.85 | 13.33 | 0.0 | 2.02 | 0.5 | 0.0 | 0.02 | 0.0 | 0.0 | 110.38 | 45.43 | 0.0 |
| 20Q2 (3) | 2.11 | -7.46 | 0.0 | -0.09 | -100.94 | 0.0 | -2.22 | -119.8 | 0.0 | -0.02 | 97.1 | 0.0 | 2.02 | -83.03 | 0.0 | 0.83 | 27.69 | 0.0 | -0.01 | 0 | 0.0 | 10.94 | 25.0 | 0.0 | 0.57 | -30.49 | 0.0 | 0.75 | 7.14 | 0.0 | 2.01 | -0.5 | 0.0 | 0.02 | 0.0 | 0.0 | 75.90 | -8.79 | 0.0 |
| 20Q1 (2) | 2.28 | 22.58 | 0.0 | 9.62 | 999.07 | 0.0 | -1.01 | 54.5 | 0.0 | -0.69 | -124.38 | 0.0 | 11.9 | 1406.33 | 0.0 | 0.65 | -32.99 | 0.0 | 0 | -100.0 | 0.0 | 8.75 | -95.49 | 0.0 | 0.82 | 260.78 | 0.0 | 0.7 | -59.54 | 0.0 | 2.02 | -26.55 | 0.0 | 0.02 | -33.33 | 0.0 | 83.21 | 101.77 | 0.0 |
| 19Q4 (1) | 1.86 | 0.0 | 0.0 | -1.07 | 0.0 | 0.0 | -2.22 | 0.0 | 0.0 | 2.83 | 0.0 | 0.0 | 0.79 | 0.0 | 0.0 | 0.97 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 194.00 | 0.0 | 0.0 | -0.51 | 0.0 | 0.0 | 1.73 | 0.0 | 0.0 | 2.75 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 41.24 | 0.0 | 0.0 |
