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) | 12.1 | -27.76 | -16.01 | 0 | 10.62 | 0 | -0.02 | 0 | -3.91 | 0 | 2.48 | -66.71 | 0 | 0 | 5.60 | -60.26 | 4.63 | -54.56 | 5.93 | -42.93 | 5.11 | 3.65 | 0.06 | 20.0 | 109.01 | 0.03 |
| 2022 (9) | 16.75 | 40.52 | -7.74 | 0 | -7.42 | 0 | -0.02 | 0 | 9.01 | 0 | 7.45 | -63.41 | -0.02 | 0 | 14.08 | -57.36 | 10.19 | -23.38 | 10.39 | -13.2 | 4.93 | 25.45 | 0.05 | 25.0 | 108.98 | 45.73 |
| 2021 (8) | 11.92 | 41.57 | -18.94 | 0 | 12.91 | 0 | -0.02 | 0 | -7.02 | 0 | 20.36 | 567.54 | 0.11 | 0 | 33.03 | 384.87 | 13.3 | 49.44 | 11.97 | 62.86 | 3.93 | 28.85 | 0.04 | 100.0 | 74.78 | -7.46 |
| 2020 (7) | 8.42 | 26.05 | -4.95 | 0 | -1.67 | 0 | -0.02 | 0 | 3.47 | 13.4 | 3.05 | -27.03 | -0.36 | 0 | 6.81 | -45.38 | 8.9 | 77.29 | 7.35 | 67.43 | 3.05 | 8.93 | 0.02 | 100.0 | 80.81 | -12.9 |
| 2019 (6) | 6.68 | -3.61 | -3.62 | 0 | -2.5 | 0 | -0.03 | 0 | 3.06 | 800.0 | 4.18 | -49.21 | 0.34 | -78.62 | 12.47 | -46.24 | 5.02 | -15.77 | 4.39 | -12.2 | 2.8 | 15.7 | 0.01 | -50.0 | 92.78 | -0.39 |
| 2018 (5) | 6.93 | 91.97 | -6.59 | 0 | 0.62 | 0 | 0.2 | 1900.0 | 0.34 | 0 | 8.23 | 43.63 | 1.59 | 0 | 23.20 | 24.28 | 5.96 | 47.89 | 5.0 | 65.02 | 2.42 | 12.04 | 0.02 | -33.33 | 93.15 | 34.69 |
| 2017 (4) | 3.61 | -40.43 | -5.87 | 0 | -1.22 | 0 | 0.01 | -98.33 | -2.26 | 0 | 5.73 | 330.83 | -0.57 | 0 | 18.66 | 307.81 | 4.03 | 25.16 | 3.03 | 8.21 | 2.16 | -11.11 | 0.03 | 0.0 | 69.16 | -39.97 |
| 2016 (3) | 6.06 | 9.39 | -4.29 | 0 | -0.83 | 0 | 0.6 | 5900.0 | 1.77 | -33.46 | 1.33 | -53.5 | -3.14 | 0 | 4.58 | -52.6 | 3.22 | 7.69 | 2.8 | -7.59 | 2.43 | -3.57 | 0.03 | 0.0 | 115.21 | 16.04 |
| 2015 (2) | 5.54 | -12.06 | -2.88 | 0 | -1.95 | 0 | 0.01 | -98.46 | 2.66 | 0 | 2.86 | -29.56 | -0.58 | 0 | 9.66 | -29.65 | 2.99 | 0.67 | 3.03 | 17.9 | 2.52 | 5.88 | 0.03 | -25.0 | 99.28 | -21.36 |
| 2014 (1) | 6.3 | 0 | -7.02 | 0 | 1.68 | 0 | 0.65 | 0 | -0.72 | 0 | 4.06 | 0 | 0.23 | 0 | 13.73 | 0 | 2.97 | 0 | 2.57 | 0 | 2.38 | 0 | 0.04 | 0 | 126.25 | 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) | 0.91 | -43.83 | -60.78 | -1.1 | -2.8 | -747.06 | 0.32 | 108.65 | 109.44 | 0.06 | 700.0 | 0 | -0.19 | -134.55 | -107.63 | 1.52 | 83.13 | 462.96 | 0.58 | 200.0 | 825.0 | 10.35 | 70.67 | 308.14 | 1.8 | 24.14 | 102.25 | 1.63 | -18.09 | 27.34 | 1.35 | -0.74 | 7.14 | 0.02 | 0.0 | 0.0 | 30.33 | -36.9 | -66.53 |
| 24Q2 (19) | 1.62 | 8.0 | -55.12 | -1.07 | -18.89 | -360.98 | -3.7 | -506.56 | -1221.21 | -0.01 | 0.0 | 0.0 | 0.55 | -8.33 | -86.32 | 0.83 | -35.66 | 88.64 | -0.58 | 0 | -104.0 | 6.06 | -44.92 | 50.74 | 1.45 | 57.61 | 62.92 | 1.99 | 37.24 | 17.06 | 1.36 | 1.49 | 7.09 | 0.02 | 0.0 | 100.0 | 48.07 | -9.95 | -60.32 |
| 24Q1 (18) | 1.5 | -60.0 | -38.27 | -0.9 | -76.47 | 94.4 | -0.61 | -113.01 | -106.79 | -0.01 | 0.0 | 0 | 0.6 | -81.48 | 104.4 | 1.29 | 115.0 | 10.26 | 0 | 0 | 100.0 | 11.01 | 101.24 | 10.63 | 0.92 | 12.2 | -54.68 | 1.45 | 22.88 | -18.54 | 1.34 | 3.08 | 4.69 | 0.02 | 0.0 | 100.0 | 53.38 | -64.41 | -32.56 |
| 23Q4 (17) | 3.75 | 61.64 | -40.0 | -0.51 | -400.0 | 51.43 | 4.69 | 238.35 | 1001.92 | -0.01 | 0 | 0.0 | 3.24 | 30.12 | -37.69 | 0.6 | 122.22 | -24.05 | 0 | 100.0 | -100.0 | 5.47 | 115.74 | -14.5 | 0.82 | -7.87 | -63.72 | 1.18 | -7.81 | -11.94 | 1.3 | 3.17 | 4.84 | 0.02 | 0.0 | 100.0 | 150.00 | 65.52 | -37.84 |
| 23Q3 (16) | 2.32 | -35.73 | -39.9 | 0.17 | -58.54 | 108.76 | -3.39 | -1127.27 | 32.74 | 0 | 100.0 | 0 | 2.49 | -38.06 | 29.69 | 0.27 | -38.64 | -83.93 | -0.08 | -100.55 | 50.0 | 2.54 | -36.97 | -81.98 | 0.89 | 0.0 | -51.37 | 1.28 | -24.71 | -47.76 | 1.26 | -0.79 | 0.8 | 0.02 | 100.0 | 100.0 | 90.62 | -25.19 | -12.9 |
| 23Q2 (15) | 3.61 | 48.56 | -8.38 | 0.41 | 102.55 | 139.81 | 0.33 | -96.33 | 121.43 | -0.01 | 0 | 0.0 | 4.02 | 129.45 | 38.14 | 0.44 | -62.39 | -74.42 | 14.5 | 200.55 | 20614.29 | 4.02 | -59.57 | -67.5 | 0.89 | -56.16 | -71.66 | 1.7 | -4.49 | -51.84 | 1.27 | -0.78 | 3.25 | 0.01 | 0.0 | 0.0 | 121.14 | 53.05 | 46.66 |
| 23Q1 (14) | 2.43 | -61.12 | -10.33 | -16.08 | -1431.43 | -332.26 | 8.99 | 1828.85 | 3000.0 | 0 | 100.0 | 0 | -13.65 | -362.5 | -1251.49 | 1.17 | 48.1 | -64.0 | -14.42 | -24133.33 | -72200.0 | 9.95 | 55.53 | -54.88 | 2.03 | -10.18 | -31.42 | 1.78 | 32.84 | -41.83 | 1.28 | 3.23 | 6.67 | 0.01 | 0.0 | 0.0 | 79.15 | -67.2 | 24.72 |
| 22Q4 (13) | 6.25 | 61.92 | 29.4 | -1.05 | 45.88 | 6.25 | -0.52 | 89.68 | 29.73 | -0.01 | 0 | 0 | 5.2 | 170.83 | 40.16 | 0.79 | -52.98 | -74.92 | 0.06 | 137.5 | -50.0 | 6.40 | -54.54 | -69.3 | 2.26 | 23.5 | -30.89 | 1.34 | -45.31 | -50.74 | 1.24 | -0.8 | 10.71 | 0.01 | 0.0 | 0.0 | 241.31 | 131.94 | 92.35 |
| 22Q3 (12) | 3.86 | -2.03 | 59.5 | -1.94 | -88.35 | 83.66 | -5.04 | -227.27 | -260.0 | 0 | 100.0 | 100.0 | 1.92 | -34.02 | 120.32 | 1.68 | -2.33 | -86.93 | -0.16 | -328.57 | -113.01 | 14.07 | 13.71 | -81.45 | 1.83 | -41.72 | -53.08 | 2.45 | -30.59 | -30.0 | 1.25 | 1.63 | 20.19 | 0.01 | 0.0 | 0.0 | 104.04 | 25.96 | 95.62 |
| 22Q2 (11) | 3.94 | 45.39 | 18.32 | -1.03 | 72.31 | 75.42 | -1.54 | -396.77 | -114.13 | -0.01 | 0 | 0.0 | 2.91 | 388.12 | 438.37 | 1.72 | -47.08 | -43.05 | 0.07 | 250.0 | 108.33 | 12.37 | -43.88 | -35.1 | 3.14 | 6.08 | -12.78 | 3.53 | 15.36 | 2.32 | 1.23 | 2.5 | 33.7 | 0.01 | 0.0 | 0.0 | 82.60 | 30.15 | 8.64 |
| 22Q1 (10) | 2.71 | -43.89 | 100.74 | -3.72 | -232.14 | -111.36 | -0.31 | 58.11 | 22.5 | 0 | 0 | 100.0 | -1.01 | -127.22 | -146.34 | 3.25 | 3.17 | 140.74 | 0.02 | -83.33 | 105.0 | 22.05 | 5.83 | 124.41 | 2.96 | -9.48 | 17.46 | 3.06 | 12.5 | 32.47 | 1.2 | 7.14 | 42.86 | 0.01 | 0.0 | 0.0 | 63.47 | -49.41 | 48.56 |
| 21Q4 (9) | 4.83 | 99.59 | 39.19 | -1.12 | 90.56 | 50.0 | -0.74 | -123.49 | -141.34 | 0 | 100.0 | 0 | 3.71 | 139.26 | 201.63 | 3.15 | -75.49 | 173.91 | 0.12 | -90.24 | 142.86 | 20.83 | -72.54 | 118.84 | 3.27 | -16.15 | 44.69 | 2.72 | -22.29 | 55.43 | 1.12 | 7.69 | 40.0 | 0.01 | 0.0 | 0.0 | 125.45 | 135.88 | -7.45 |
| 21Q3 (8) | 2.42 | -27.33 | 89.06 | -11.87 | -183.29 | -1441.56 | 3.15 | -71.1 | 204.65 | -0.01 | 0.0 | 0 | -9.45 | -998.84 | -1952.94 | 12.85 | 325.5 | 1017.39 | 1.23 | 246.43 | 1130.0 | 75.86 | 297.87 | 711.99 | 3.9 | 8.33 | 55.38 | 3.5 | 1.45 | 87.17 | 1.04 | 13.04 | 38.67 | 0.01 | 0.0 | 0 | 53.19 | -30.04 | 8.87 |
| 21Q2 (7) | 3.33 | 146.67 | 75.26 | -4.19 | -138.07 | -261.21 | 10.9 | 2825.0 | 2118.52 | -0.01 | 0.0 | 0.0 | -0.86 | -109.76 | -216.22 | 3.02 | 123.7 | 843.75 | -0.84 | -110.0 | -546.15 | 19.07 | 94.05 | 592.32 | 3.6 | 42.86 | 40.62 | 3.45 | 49.35 | 49.35 | 0.92 | 9.52 | 24.32 | 0.01 | 0.0 | 0 | 76.03 | 77.96 | 22.04 |
| 21Q1 (6) | 1.35 | -61.1 | 0 | -1.76 | 21.43 | 0 | -0.4 | -122.35 | 0 | -0.01 | 0 | 0 | -0.41 | -133.33 | 0 | 1.35 | 17.39 | 0 | -0.4 | -42.86 | 0 | 9.83 | 3.21 | 0 | 2.52 | 11.5 | 0 | 2.31 | 32.0 | 0 | 0.84 | 5.0 | 0 | 0.01 | 0.0 | 0 | 42.72 | -68.48 | 0 |
| 20Q4 (5) | 3.47 | 171.09 | 0 | -2.24 | -190.91 | 0 | 1.79 | 159.47 | 0 | 0 | 0 | 0 | 1.23 | 141.18 | 0 | 1.15 | 0.0 | 0 | -0.28 | -380.0 | 0 | 9.52 | 1.9 | 0 | 2.26 | -9.96 | 0 | 1.75 | -6.42 | 0 | 0.8 | 6.67 | 0 | 0.01 | 0 | 0 | 135.55 | 177.45 | 0 |
| 20Q3 (4) | 1.28 | -32.63 | 0.0 | -0.77 | 33.62 | 0.0 | -3.01 | -457.41 | 0.0 | 0 | 100.0 | 0.0 | 0.51 | -31.08 | 0.0 | 1.15 | 259.38 | 0.0 | 0.1 | 176.92 | 0.0 | 9.34 | 239.23 | 0.0 | 2.51 | -1.95 | 0.0 | 1.87 | -19.05 | 0.0 | 0.75 | 1.35 | 0.0 | 0 | 0 | 0.0 | 48.85 | -21.57 | 0.0 |
| 20Q2 (3) | 1.9 | 0 | 0.0 | -1.16 | 0 | 0.0 | -0.54 | 0 | 0.0 | -0.01 | 0 | 0.0 | 0.74 | 0 | 0.0 | 0.32 | 0 | 0.0 | -0.13 | 0 | 0.0 | 2.75 | 0 | 0.0 | 2.56 | 0 | 0.0 | 2.31 | 0 | 0.0 | 0.74 | 0 | 0.0 | 0 | 0 | 0.0 | 62.30 | 0 | 0.0 |
